Birks(BGI) - 2026 Q2 - Quarterly Report

EXHIBIT 99.7 BIRKS GROUP INC. NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 1. Basis of Presentation and Significant Accounting Policies Basis of Presentation The unaudited condensed consolidated financial statements ("financial statements") of Birks Group Inc. ("Birks Group" or the "Company") include the accounts of Birks Group Inc. for all periods presented. These unaudited condensed consolidated financial statements do not include all of the information and footnotes required by accounti ...