Birks Group Inc. (BGI)

Birks Group Balance Sheet

Financials in millions CAD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 30, 2024	Mar 30, 2024	Mar 25, 2023	Mar 26, 2022	Mar 27, 2021	Mar 28, 2020
Cash & Equivalents	1.78	1.78	1.26	2.01	1.81	0.57
Cash & Short-Term Investments	1.78	1.78	1.26	2.01	1.81	0.57
Cash Growth	41.28%	41.28%	-37.31%	11.40%	219.82%	-52.08%
Accounts Receivable	4.99	4.99	6.24	2.71	3.05	4.12
Other Receivables	3.46	3.46	5.14	5.33	4.25	1.9
Receivables	8.46	8.46	11.38	8.04	7.31	6.02
Inventory	99.07	99.07	88.36	78.91	97.79	101.9
Prepaid Expenses	2.91	2.91	2.69	1.82	2.04	2.01
Total Current Assets	112.22	112.22	103.69	90.78	108.95	110.49
Property, Plant & Equipment	77.47	77.47	82.34	80.85	82.17	90.68
Long-Term Investments	4.12	4.12	1.96	-	-	-
Other Intangible Assets	7.89	7.89	7	6.03	4.89	4.94
Long-Term Accounts Receivable	1.57	1.57	2	5.6	5.67	4.54
Total Assets	203.27	203.27	196.98	183.26	201.68	210.65
Accounts Payable	43.01	43.01	37.65	28.29	37.98	48.18
Accrued Expenses	6.11	6.11	7.63	8.34	11.21	4.56
Short-Term Debt	63.37	63.37	57.89	43.16	53.39	58.04
Current Portion of Long-Term Debt	4.3	4.3	2.13	2.13	2.96	0.06
Current Portion of Leases	6.48	6.48	6.76	6.96	6.3	5.82
Other Current Liabilities	-	-	-	-	-	0.1
Total Current Liabilities	123.28	123.28	112.06	88.88	111.83	116.77
Long-Term Debt	22.57	22.57	22.18	21.12	22.79	16.03
Long-Term Leases	59.9	59.9	62.99	67.01	66.99	72.82
Other Long-Term Liabilities	2.67	2.67	0.36	0.39	1.5	1.62
Total Liabilities	208.42	208.42	197.58	177.4	203.1	207.24
Common Stock	98.48	98.48	96.77	95.64	95.12	93.37
Additional Paid-In Capital	21.83	21.83	23.5	23.67	18.26	19.13
Retained Earnings	-125.48	-125.48	-120.85	-113.41	-114.7	-108.86
Comprehensive Income & Other	0.02	0.02	-0.04	-0.03	-0.1	-0.23
Shareholders' Equity	-5.15	-5.15	-0.6	5.86	-1.42	3.41
Total Liabilities & Equity	203.27	203.27	196.98	183.26	201.68	210.65
Total Debt	156.62	156.62	151.95	140.38	152.42	152.78
Net Cash (Debt)	-154.84	-154.84	-150.69	-138.36	-150.61	-152.21
Net Cash Per Share	-8.12	-8.12	-8.06	-7.36	-8.37	-8.47
Filing Date Shares Outstanding	19.19	19.19	18.83	18.52	18.33	17.97
Total Common Shares Outstanding	19.17	19.17	18.83	18.51	18.33	17.97
Working Capital	-11.06	-11.06	-8.37	1.9	-2.88	-6.28
Book Value Per Share	-0.27	-0.27	-0.03	0.32	-0.08	0.19
Tangible Book Value	-13.04	-13.04	-7.6	-0.17	-6.32	-1.53
Tangible Book Value Per Share	-0.68	-0.68	-0.40	-0.01	-0.34	-0.09
Machinery	14.85	14.85	13.87	12.04	13.12	13.33
Leasehold Improvements	36.29	36.29	35.97	33.67	35.88	34.63

Source: S&P Capital IQ. Standard template. Financial Sources.