Birks Group Inc (BGI) — Working Capital to Net Assets Ratio
Birks Group Inc (BGI) has a Working Capital to Net Assets ratio of 91.6% as of September 2025. Working capital of $-18.80 Million (current assets of $133.32 Million minus current liabilities of $152.12 Million) is measured against net assets of $-20.54 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Birks Group Inc (BGI) financial flexibility to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Birks Group Inc Working Capital to Net Assets (2004–2025)
This chart shows how Birks Group Inc's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2004 to 2025. As of September 2025, the ratio stands at 91.6%, reflecting working capital of $-18.80 Million against net assets of $-20.54 Million USD. See operational self-sufficiency of Birks Group Inc to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Birks Group Inc (2004–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Birks Group Inc from 2004 to 2025, covering 22 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Birks Group Inc market capitalisation.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 128.4% | $-23.12 Million | $-18.01 Million | $126.47 Million | $149.59 Million | ▼ -86.4 pp |
| 2024 | 214.8% | $-11.06 Million | $-5.15 Million | $112.22 Million | $123.28 Million | ▼ -1172.8 pp |
| 2023 | 1387.6% | $-8.37 Million | $-603.00K | $103.69 Million | $112.06 Million | ▲ +1355.2 pp |
| 2022 | 32.4% | $1.90 Million | $5.86 Million | $90.78 Million | $88.88 Million | ▼ -170.3 pp |
| 2021 | 202.7% | $-2.88 Million | $-1.42 Million | $108.95 Million | $111.83 Million | ▲ +386.7 pp |
| 2020 | -184.0% | $-6.28 Million | $3.41 Million | $110.49 Million | $116.77 Million | ▼ -238.2 pp |
| 2019 | 54.2% | $7.46 Million | $13.78 Million | $98.40 Million | $90.94 Million | ▼ -16.1 pp |
| 2018 | 70.3% | $22.86 Million | $32.53 Million | $97.13 Million | $74.28 Million | ▼ -97.6 pp |
| 2017 | 167.8% | $28.64 Million | $17.06 Million | $199.72 Million | $171.08 Million | ▼ -190.7 pp |
| 2016 | 358.5% | $35.85 Million | $10.00 Million | $197.65 Million | $161.80 Million | ▼ -566.5 pp |
| 2015 | 925.0% | $33.10 Million | $3.58 Million | $187.66 Million | $154.56 Million | ▲ +680.5 pp |
| 2014 | 244.5% | $36.81 Million | $15.06 Million | $173.18 Million | $136.36 Million | ▲ +75.9 pp |
| 2013 | 168.6% | $28.04 Million | $16.64 Million | $152.69 Million | $124.64 Million | ▼ -101.0 pp |
| 2012 | 269.6% | $31.28 Million | $11.60 Million | $155.70 Million | $124.42 Million | ▼ -13.4 pp |
| 2011 | 283.0% | $31.19 Million | $11.02 Million | $151.34 Million | $120.15 Million | ▲ +69.6 pp |
| 2010 | 213.4% | $39.99 Million | $18.74 Million | $163.04 Million | $123.05 Million | ▲ +79.1 pp |
| 2009 | 134.3% | $59.29 Million | $44.15 Million | $215.94 Million | $156.65 Million | ▲ +94.8 pp |
| 2008 | 39.5% | $37.75 Million | $95.59 Million | $212.91 Million | $175.16 Million | ▲ +2.7 pp |
| 2007 | 36.8% | $34.57 Million | $94.01 Million | $208.94 Million | $174.36 Million | ▲ +1.6 pp |
| 2006 | 35.2% | $27.66 Million | $78.54 Million | $192.13 Million | $164.47 Million | ▼ -52.0 pp |
| 2005 | 87.2% | $42.41 Million | $48.63 Million | $183.29 Million | $140.88 Million | ▲ +5.0 pp |
| 2004 | 82.2% | $45.80 Million | $55.70 Million | $194.50 Million | $148.70 Million | — |