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SHIFT, Inc. (JP:3697)
:3697
Japanese Market

SHIFT (3697) Ratios

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SHIFT Ratios

JP:3697's free cash flow for Q3 2025 was ¥0.35. For the 2025 fiscal year, JP:3697's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.73 1.72 1.88 1.67 1.91
Quick Ratio
1.65 1.66 1.83 1.63 1.84
Cash Ratio
0.97 0.95 1.06 0.96 1.10
Solvency Ratio
0.33 0.34 0.28 0.40 0.45
Operating Cash Flow Ratio
0.16 0.63 0.46 0.56 0.63
Short-Term Operating Cash Flow Coverage
0.53 4.43 3.13 2.90 6.03
Net Current Asset Value
¥ 8.86B¥ 7.16B¥ 8.82B¥ 10.56B¥ 8.20B
Leverage Ratios
Debt-to-Assets Ratio
0.19 0.16 0.15 0.10 0.09
Debt-to-Equity Ratio
0.35 0.29 0.28 0.17 0.14
Debt-to-Capital Ratio
0.26 0.23 0.22 0.14 0.12
Long-Term Debt-to-Capital Ratio
0.15 0.17 0.16 0.04 0.08
Financial Leverage Ratio
1.85 1.88 1.84 1.70 1.57
Debt Service Coverage Ratio
1.56 3.39 2.76 2.31 5.30
Interest Coverage Ratio
106.96 133.57 184.86 608.74 471.40
Debt to Market Cap
0.08 0.03 0.04 <0.01 <0.01
Interest Debt Per Share
58.03 46.15 36.50 18.63 13.45
Net Debt to EBITDA
-0.61 -0.69 -0.94 -1.07 -1.05
Profitability Margins
Gross Profit Margin
34.44%34.68%31.96%34.02%31.15%
EBIT Margin
10.00%10.62%8.22%11.56%11.52%
EBITDA Margin
12.42%13.12%10.83%13.51%13.77%
Operating Profit Margin
11.13%12.04%9.52%13.14%10.58%
Pretax Profit Margin
9.89%10.53%8.16%11.53%11.50%
Net Profit Margin
6.51%6.88%4.64%7.10%7.67%
Continuous Operations Profit Margin
6.53%6.94%4.74%7.37%7.87%
Net Income Per EBT
65.80%65.34%56.78%61.52%66.67%
EBT Per EBIT
88.83%87.50%85.72%87.78%108.67%
Return on Assets (ROA)
11.07%11.60%8.18%12.61%12.36%
Return on Equity (ROE)
22.11%21.77%15.07%21.45%19.39%
Return on Capital Employed (ROCE)
28.24%30.07%24.47%37.06%24.09%
Return on Invested Capital (ROIC)
16.29%18.54%13.31%21.27%15.80%
Return on Tangible Assets
13.04%13.79%10.50%15.97%15.18%
Earnings Yield
4.90%2.30%2.14%1.18%1.39%
Efficiency Ratios
Receivables Turnover
8.86 8.43 8.02 7.97 8.13
Payables Turnover
48.37 41.29 49.88 37.96 28.74
Inventory Turnover
41.11 52.15 77.04 79.24 55.89
Fixed Asset Turnover
16.46 12.60 16.23 20.88 28.66
Asset Turnover
1.70 1.69 1.76 1.78 1.61
Working Capital Turnover Ratio
7.25 7.32 7.48 7.69 5.54
Cash Conversion Cycle
42.52 41.46 42.93 40.76 38.72
Days of Sales Outstanding
41.18 43.30 45.50 45.77 44.89
Days of Inventory Outstanding
8.88 7.00 4.74 4.61 6.53
Days of Payables Outstanding
7.55 8.84 7.32 9.61 12.70
Operating Cycle
50.06 50.30 50.24 50.38 51.42
Cash Flow Ratios
Operating Cash Flow Per Share
15.36 59.44 34.43 38.78 28.02
Free Cash Flow Per Share
13.25 53.83 13.02 34.03 25.10
CapEx Per Share
2.11 5.61 21.42 4.75 2.91
Free Cash Flow to Operating Cash Flow
0.86 0.91 0.38 0.88 0.90
Dividend Paid and CapEx Coverage Ratio
7.28 10.59 1.61 8.16 9.62
Capital Expenditure Coverage Ratio
7.28 10.59 1.61 8.16 9.62
Operating Cash Flow Coverage Ratio
0.27 1.30 0.95 2.09 2.09
Operating Cash Flow to Sales Ratio
0.03 0.12 0.08 0.12 0.11
Free Cash Flow Yield
1.95%3.65%1.43%1.70%1.86%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
20.80 43.49 46.80 84.61 71.75
Price-to-Sales (P/S) Ratio
1.35 2.99 2.17 6.00 5.50
Price-to-Book (P/B) Ratio
4.25 9.47 7.05 18.15 13.92
Price-to-Free Cash Flow (P/FCF) Ratio
52.21 27.41 69.85 58.77 53.88
Price-to-Operating Cash Flow Ratio
45.04 24.82 26.41 51.57 48.28
Price-to-Earnings Growth (PEG) Ratio
-10.54 0.58 -2.63 3.34 0.97
Price-to-Fair Value
4.25 9.47 7.05 18.15 13.92
Enterprise Value Multiple
10.29 22.13 19.10 43.36 38.90
Enterprise Value
168.31B 376.85B 228.70B 515.78B 347.51B
EV to EBITDA
10.07 22.13 19.10 43.36 38.90
EV to Sales
1.25 2.90 2.07 5.86 5.36
EV to Free Cash Flow
48.25 26.59 66.56 57.36 52.46
EV to Operating Cash Flow
41.63 24.08 25.16 50.33 47.01
Tangible Book Value Per Share
117.39 109.55 78.22 72.46 70.29
Shareholders’ Equity Per Share
162.79 155.83 128.97 110.21 97.20
Tax and Other Ratios
Effective Tax Rate
0.34 0.34 0.42 0.36 0.32
Revenue Per Share
510.80 492.99 419.17 333.15 245.87
Net Income Per Share
33.24 33.93 19.43 23.64 18.85
Tax Burden
0.66 0.65 0.57 0.62 0.67
Interest Burden
0.99 0.99 0.99 1.00 1.00
Research & Development to Revenue
0.00 <0.01 <0.01 <0.01 0.00
SG&A to Revenue
0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.50 1.14 1.77 1.01 0.99
Currency in JPY