Birkenstock Holding Plc (BIRK) financial statements: income statement, balance sheet and cash flow

Birkenstock Holding Plc's income statement, balance sheet and cash flow statement as filed with the SEC (10-K and 10-Q), with the latest fiscal years and quarters. In its latest fiscal year (Sep 30, 2025 · FY), Birkenstock Holding Plc reported revenue of $2.1B (+16.2% year on year).

Income statement

Birkenstock Holding Plc income statement, fiscal years

Line item	Sep 30, 2025 · FY	Sep 30, 2024 · FY	Sep 30, 2023 · FY
Revenue	$2.1B	$1.8B	$1.5B
Cost of sales	($857.7M)	($744.0M)	($566.1M)
Gross profit	$1.2B	$1.1B	$925.8M
Selling and distribution expenses	($563.7M)	($507.1M)	($455.9M)
General and administrative expenses	($125.2M)	($113.4M)	($171.4M)
Foreign exchange loss	($2.0M)	($19.6M)	($36.1M)
Other income (expense), net	$616.0K	$612.0K	($1.8M)
Profit from operations	$549.5M	$421.1M	$260.7M
Finance cost, net	($79.6M)	($127.3M)	($107.0M)
Profit before tax	$470.0M	$293.8M	$153.7M
Income tax expense	($121.7M)	($102.2M)	($78.6M)
Net profit	$348.3M	$191.6M	$75.0M
Cumulative translation adjustment loss	($74.4M)	($62.4M)	($97.3M)
Other comprehensive loss, net of tax	($74.4M)	—	($97.6M)
Total comprehensive income (loss)	$273.9M	$129.5M	($22.6M)
Basic	$1.87	$1.02	$0.41
Diluted	$1.87	$1.02	$0.41

Birkenstock Holding Plc income statement, quarters

Line item	Jun 30, 2026 · YTD	Mar 31, 2026 · YTD	Dec 31, 2025 · Q1	Jun 30, 2025 · YTD
Revenue	$1.7B	$1.0B	$401.9M	$1.6B
Cost of sales	($757.4M)	($462.7M)	($178.0M)	($637.4M)
Gross profit	$982.4M	$557.5M	$223.9M	$933.7M
Selling and distribution expenses	($449.9M)	($263.9M)	($125.6M)	($407.4M)
General and administrative expenses	($94.8M)	($62.2M)	($29.3M)	($89.5M)
Foreign exchange gain (loss)	($13.7M)	($10.2M)	($3.2M)	$206.0K
Other income, net	$12.8M	$12.6M	$12.5M	$380.0K
Profit from operations	$436.8M	$233.8M	$78.3M	$437.3M
Finance cost, net	($86.0M)	($43.0M)	($9.1M)	($68.7M)
Profit before tax	$350.8M	$190.8M	$69.2M	$368.6M
Income tax expense	($108.8M)	($58.4M)	($18.6M)	($114.2M)
Net profit	$242.0M	$132.4M	$50.6M	$254.5M
Cumulative translation adjustment gain (loss)	$55.8M	$37.8M	($1.4M)	($70.9M)
Other comprehensive income (loss), net of tax	$55.8M	$37.8M	($1.4M)	($70.9M)
Total comprehensive income	$297.8M	$170.2M	$49.1M	$183.6M
Basic	$1.32	$0.72	$0.27	$1.36
Diluted	$1.32	$0.72	$0.27	$1.36

Balance sheet

Birkenstock Holding Plc balance sheet, fiscal years

Line item	Sep 30, 2025 · FY	Sep 30, 2024 · FY	Sep 30, 2023 · FY
Goodwill	$1.5B	$1.6B	$1.6B
Intangible assets (other than goodwill)	$1.6B	$1.6B	$1.7B
Property, plant and equipment	$357.5M	$318.8M	$286.1M
Right-of-use assets	$179.8M	$171.3M	$123.0M
Deferred tax assets	$11.6M	$117.0K	$0
Other assets	$28.4M	$37.4M	$38.2M
Total non-current assets	$3.7B	$3.7B	$3.7B
Inventories	$704.4M	$624.8M	$595.1M
Trade and other receivables	$160.2M	$114.3M	$91.8M
Current tax assets	$6.5M	$11.3M	$10.4M
Other current assets	$75.1M	$57.1M	$37.8M
Cash and cash equivalents	$329.1M	$355.8M	$344.4M
Total current assets	$1.3B	$1.2B	$1.1B
Total assets	$4.9B	$4.9B	$4.8B
Share premium	$2.0B	$2.5B	$1.9B
Other capital reserve	$68.9M	$68.9M	$65.4M
Retained earnings	$765.9M	$417.6M	$226.0M
Accumulated other comprehensive loss	($104.4M)	($30.0M)	$32.1M
Total shareholders' equity	$2.7B	$2.6B	$2.4B
Loans and borrowings	$1.1B	$1.2B	$1.8B
Tax receivable agreement liability	$302.4M	$344.6M	—
Lease liabilities	$149.3M	$143.2M	$103.0M
Provisions	$4.4M	$4.9M	$2.7M
Deferred tax liabilities	$163.4M	$131.0M	$109.8M
Deferred income	$13.7M	$13.7M	$10.6M
Other liabilities	$4.5M	$4.7M	$4.3M
Total non-current liabilities	$1.8B	$1.8B	$2.0B
Loans and borrowings	$17.1M	$24.7M	$37.3M
Tax receivable agreement liability	$54.4M	$15.3M	—
Lease liabilities	$43.6M	$40.9M	$27.0M
Trade and other payables	$136.0M	$136.3M	$123.0M
Accrued liabilities	$32.2M	$29.4M	$38.6M
Other financial liabilities	$4.2M	$4.0M	$7.1M
Provisions	$36.3M	$31.2M	—
Contract liabilities	$6.2M	$8.0M	$7.0M
Current tax liabilities	$107.0M	$144.7M	$83.3M
Other current liabilities	$16.7M	$13.5M	$16.0M
Total current liabilities	$453.7M	$447.9M	$378.6M
Total liabilities	$2.2B	$2.3B	$2.4B
Total shareholders' equity and liabilities	$4.9B	$4.9B	$4.8B

Birkenstock Holding Plc balance sheet, quarters

Line item	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	Jun 30, 2025
Goodwill	$1.5B	$1.5B	$1.5B	$1.5B
Intangible assets (other than goodwill)	$1.6B	$1.6B	$1.6B	$1.6B
Property, plant and equipment	$406.5M	$391.4M	$378.8M	$345.4M
Right-of-use assets	$221.5M	$208.3M	$191.0M	$171.9M
Deferred tax assets	$21.5M	$18.7M	$15.1M	$980.0K
Other assets	$12.4M	$24.8M	$39.3M	$30.9M
Total non-current assets	$3.8B	$3.8B	$3.7B	$3.6B
Inventories	$843.3M	$844.7M	$831.9M	$672.5M
Trade and other receivables	$283.0M	$299.0M	$117.9M	$242.0M
Current tax assets	$4.5M	$3.9M	$4.5M	$6.8M
Other current assets	$61.9M	$64.9M	$61.7M	$74.7M
Cash and cash equivalents	$693.6M	$201.5M	$229.2M	$261.8M
Total current assets	$1.9B	$1.4B	$1.2B	$1.3B
Total assets	$5.7B	$5.2B	$4.9B	$4.9B
Share premium	$1.8B	$2.0B	$2.0B	$2.0B
Other capital reserve	$68.9M	$69.1M	$69.0M	$68.9M
Retained earnings	$1.0B	$898.3M	$816.5M	$672.0M
Accumulated other comprehensive loss	($48.6M)	($66.6M)	($105.8M)	($100.9M)
Total shareholders' equity	$2.8B	$2.9B	$2.8B	$2.6B
Loans and borrowings	$1.7B	$1.1B	$1.1B	$1.2B
Tax receivable agreement liability	$299.2M	$294.2M	$306.4M	$330.8M
Lease liabilities	$189.4M	$174.1M	$158.9M	$144.0M
Provisions	$5.0M	$4.8M	$4.5M	$5.8M
Deferred tax liabilities	$176.2M	$170.0M	$165.1M	$157.2M
Deferred income	$9.6M	$9.6M	$9.7M	$13.6M
Other liabilities	$5.4M	$6.9M	$6.5M	$4.7M
Total non-current liabilities	$2.4B	$1.8B	$1.8B	$1.8B
Loans and borrowings	$9.1M	$16.9M	$11.4M	$15.6M
Tax receivable agreement liability	$62.0M	$60.9M	$55.0M	$33.4M
Lease liabilities	$47.9M	$50.1M	$47.6M	$40.8M
Trade and other payables	$175.5M	$142.1M	$115.8M	$157.7M
Accrued liabilities	$40.2M	$34.1M	$24.8M	$32.3M
Other financial liabilities	$13.3M	$17.1M	$10.8M	$5.2M
Provisions	$32.3M	$25.6M	$18.7M	$27.8M
Contract liabilities	$13.5M	$9.7M	$11.3M	$9.9M
Current tax liabilities	$69.9M	$98.9M	$77.4M	$100.2M
Other current liabilities	$35.0M	$24.6M	$25.1M	$29.6M
Total current liabilities	$498.7M	$480.0M	$397.7M	$452.5M
Total liabilities	$2.9B	$2.3B	$2.2B	$2.3B
Total shareholders' equity and liabilities	$5.7B	$5.2B	$4.9B	$4.9B

Cash flow statement

Birkenstock Holding Plc cash flow statement, fiscal years

Line item	Sep 30, 2025 · FY	Sep 30, 2024 · FY	Sep 30, 2023 · FY
Net profit	$348.3M	$191.6M	$75.0M
Depreciation and amortization	$113.5M	$101.3M	—
Loss on disposal of property, plant and equipment	$413.0K	$229.0K	—
Change in expected credit loss	$1.7M	($839.0K)	—
Finance cost, net	$79.6M	$127.3M	$107.0M
Net exchange differences	$5.4M	$7.2M	$36.1M
Non-cash operating items	$189.0K	$2.8M	$65.7M
Income tax expense	$121.7M	$102.2M	$78.6M
Income tax paid	($132.8M)	($15.0M)	($6.7M)
Inventories	($89.1M)	($48.0M)	($95.6M)
Right to return assets	($24.0K)	($335.0K)	$1.3M
Trade and other receivables	($58.3M)	($27.5M)	($26.7M)
Trade and other payables	($576.0K)	$12.5M	$10.6M
Accrued Liabilities	$3.1M	($8.4M)	$18.9M
Other current financial liabilities	$567.0K	$2.0M	($3.8M)
Other current provision	$5.6M	($4.9M)	$2.4M
Contract liabilities	($1.8M)	$1.2M	$5.1M
Prepayments	($4.1M)	($8.4M)	—
Other	($9.0M)	($1.9M)	$7.2M
Net cash flows provided by operating activities	$384.3M	$428.7M	$358.7M
Interest received, net of taxes withheld	$5.4M	$6.3M	$1.8M
Purchases of property, plant and equipment	($76.7M)	($65.4M)	($102.2M)
Proceeds from sale of property, plant and equipment	$92.0K	$18.0K	$339.0K
Purchases of intangible assets	($8.2M)	($8.5M)	($795.0K)
Initial direct costs of right-of-use assets	($1.4M)	—	—
Receipt of government grant	$1.9M	$8.7M	—
Net cash flows (used in) investing activities	($79.0M)	($58.8M)	($100.7M)
Repurchase of ordinary shares	-176.4M	—	—
Repayment of loans and borrowings	($50.1M)	($1.3B)	($52.8M)
Payment of transaction costs related to refinancing	($250.0K)	($5.5M)	—
Interest paid	($51.7M)	($90.1M)	($112.0M)
Payments of lease liabilities	($42.7M)	($37.8M)	($28.8M)
Interest of lease liabilities	($9.0M)	($9.4M)	($5.7M)
Net cash flows (used in) financing activities	($330.2M)	($355.0M)	($199.3M)
Net increase (decrease) in cash and cash equivalents	($24.8M)	$14.9M	$58.7M
Cash and cash equivalents at beginning of period	$355.8M	$344.4M	$307.1M
Net foreign exchange difference	($2.0M)	($3.4M)	($21.4M)
Cash and cash equivalents at end of period	$329.1M	$355.8M	$344.4M

Birkenstock Holding Plc cash flow statement, quarters

Line item	Jun 30, 2026 · YTD	Mar 31, 2026 · YTD	Dec 31, 2025 · Q1	Jun 30, 2025 · YTD
Net profit	$242.0M	$132.4M	$50.6M	$254.5M
Depreciation and amortization	$96.6M	$62.0M	$30.2M	$81.8M
Loss on disposal of property, plant and equipment	$223.0K	$223.0K	$162.0K	$90.0K
Finance cost, net	$86.0M	$43.0M	$9.1M	$68.7M
Net exchange differences	$26.1M	$23.4M	$12.9M	($1.9M)
Gain from bargain purchase	($12.3M)	($12.3M)	($12.3M)	—
Non-cash operating items	$178.0K	$220.0K	$110.0K	$189.0K
Income tax expense	$108.8M	$58.4M	$18.6M	$114.2M
Income tax paid	($142.9M)	($65.4M)	($48.4M)	($123.7M)
Inventories and right to return assets	($86.9M)	($90.4M)	($88.5M)	—
Trade and other receivables	($135.9M)	($152.4M)	$26.1M	($139.4M)
Trade and other payables and accrued liabilities	$46.8M	$11.8M	($21.4M)	—
Other	$18.1M	($10.5M)	($5.3M)	$11.9M
Net cash flows provided by operating activities	$246.8M	$300.0K	($28.3M)	$230.7M
Interest received, net of taxes withheld	$2.5M	$1.7M	$1.1M	$4.3M
Purchases of property, plant and equipment	($84.7M)	($58.4M)	($37.1M)	($54.1M)
Proceeds from sales of property, plant and equipment	$114.0K	$25.0K	$2.0K	$36.0K
Purchases of intangible assets	($1.2M)	($1.2M)	($1.1M)	($7.8M)
Initial direct costs of right-of-use assets	($808.0K)	($632.0K)	($200.0K)	—
Receipt of government grant	$738.0K	$623.0K	$623.0K	$1.9M
Acquisition of subsidiary, net of cash acquired	($9.8M)	($2.2M)	($1.9M)	—
Escrow deposit for acquisition of a subsidiary	($1.8M)	—	—	—
Net cash flows used in investing activities	($95.0M)	($60.2M)	($38.6M)	($57.1M)
Repurchase of ordinary shares	-229.7M	—	—	-176.4M
Proceeds from loans and borrowings	$1.0B	—	—	—
Repayment of loans and borrowings	($462.4M)	($2.6M)	($1.3M)	($6.1M)
Payment of transaction costs related to refinancing	($3.6M)	—	—	($250.0K)
Interest paid	($42.4M)	($22.1M)	($16.9M)	($45.1M)
Payments of lease liabilities	($39.5M)	($25.1M)	($12.3M)	($31.5M)
Interest portion of lease liabilities	($7.1M)	($4.6M)	($2.3M)	($6.8M)
Payment of tax receivable agreement liability	($14.6M)	($14.6M)	—	—
Net cash flows provided by (used in) financing activities	$210.7M	($69.1M)	($32.8M)	($266.1M)
Net increase (decrease) in cash and cash equivalents	$362.5M	($129.0M)	($99.7M)	($92.5M)
Cash and cash equivalents at beginning of period	$329.1M	$329.1M	$329.1M	$355.8M
Net foreign exchange difference	$2.1M	$1.4M	($158.0K)	($1.5M)
Cash and cash equivalents at end of period	$693.6M	$201.5M	$229.2M	$261.8M

Birkenstock Holding Plc score and earnings-call analysis · All covered companies

Figures as reported in SEC filings. General information, not investment advice.