SHIFT (3697) Ratios

6 Followers

SHIFT Ratios

JP:3697's free cash flow for Q4 2025 was ¥0.35. For the 2025 fiscal year, JP:3697's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.

Ratios	TTM	Aug 25	Aug 24	Aug 23	Aug 22
Liquidity Ratios
Current Ratio	1.43	1.72	1.88	1.67	1.91
Quick Ratio	1.35	1.66	1.83	1.63	1.84
Cash Ratio	0.74	0.95	1.06	0.96	1.10
Solvency Ratio	0.28	0.33	0.28	0.40	0.45
Operating Cash Flow Ratio	0.00	0.63	0.46	0.56	0.63
Short-Term Operating Cash Flow Coverage	0.00	4.43	3.13	2.90	6.03
Net Current Asset Value	¥ 5.18B	¥ 6.50B	¥ 8.82B	¥ 10.56B	¥ 8.20B
Leverage Ratios
Debt-to-Assets Ratio	0.25	0.16	0.15	0.10	0.09
Debt-to-Equity Ratio	0.52	0.30	0.28	0.17	0.14
Debt-to-Capital Ratio	0.34	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	2.08	1.89	1.84	1.70	1.57
Debt Service Coverage Ratio	1.01	3.87	2.76	2.31	5.30
Interest Coverage Ratio	83.47	132.92	184.86	608.74	471.40
Debt to Market Cap	0.12	0.03	0.04	<0.01	<0.01
Interest Debt Per Share	77.58	46.84	36.50	18.63	13.45
Net Debt to EBITDA	-0.25	-0.61	-0.94	-1.07	-1.05
Profitability Margins
Gross Profit Margin	34.18%	34.68%	31.96%	34.02%	31.15%
EBIT Margin	10.36%	11.98%	8.22%	11.56%	11.52%
EBITDA Margin	12.74%	14.47%	10.83%	13.51%	13.77%
Operating Profit Margin	10.36%	11.98%	9.52%	13.14%	10.58%
Pretax Profit Margin	8.99%	10.53%	8.16%	11.53%	11.50%
Net Profit Margin	6.03%	6.88%	4.64%	7.10%	7.67%
Continuous Operations Profit Margin	6.03%	6.94%	4.74%	7.37%	7.87%
Net Income Per EBT	67.04%	65.34%	56.78%	61.52%	66.67%
EBT Per EBIT	86.80%	87.92%	85.72%	87.78%	108.67%
Return on Assets (ROA)	10.51%	11.51%	8.18%	12.61%	12.36%
Return on Equity (ROE)	21.03%	21.77%	15.07%	21.45%	19.39%
Return on Capital Employed (ROCE)	30.54%	29.55%	24.47%	37.06%	24.09%
Return on Invested Capital (ROIC)	15.98%	18.24%	13.31%	21.27%	15.80%
Return on Tangible Assets	12.30%	13.65%	10.50%	15.97%	15.18%
Earnings Yield	4.81%	2.30%	2.14%	1.18%	1.39%
Efficiency Ratios
Receivables Turnover	8.12	8.43	8.02	7.97	8.13
Payables Turnover	46.83	41.29	49.88	37.96	28.74
Inventory Turnover	33.76	52.15	77.04	79.24	55.89
Fixed Asset Turnover	17.11	16.39	16.23	20.88	28.66
Asset Turnover	1.74	1.67	1.76	1.78	1.61
Working Capital Turnover Ratio	8.45	7.32	7.48	7.69	5.54
Cash Conversion Cycle	47.98	41.46	42.93	40.76	38.72
Days of Sales Outstanding	44.96	43.30	45.50	45.77	44.89
Days of Inventory Outstanding	10.81	7.00	4.74	4.61	6.53
Days of Payables Outstanding	7.79	8.84	7.32	9.61	12.70
Operating Cycle	55.77	50.30	50.24	50.38	51.42
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	59.44	34.43	38.78	28.02
Free Cash Flow Per Share	0.00	54.41	13.02	34.03	25.10
CapEx Per Share	0.00	5.02	21.42	4.75	2.91
Free Cash Flow to Operating Cash Flow	0.00	0.92	0.38	0.88	0.90
Dividend Paid and CapEx Coverage Ratio	0.00	11.83	1.61	8.16	9.62
Capital Expenditure Coverage Ratio	0.00	11.83	1.61	8.16	9.62
Operating Cash Flow Coverage Ratio	0.00	1.28	0.95	2.09	2.09
Operating Cash Flow to Sales Ratio	0.00	0.12	0.08	0.12	0.11
Free Cash Flow Yield	0.00%	3.69%	1.43%	1.70%	1.86%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	20.74	43.49	46.80	84.61	71.75
Price-to-Sales (P/S) Ratio	1.23	2.99	2.17	6.00	5.50
Price-to-Book (P/B) Ratio	4.55	9.47	7.05	18.15	13.92
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	27.12	69.85	58.77	53.88
Price-to-Operating Cash Flow Ratio	0.00	24.82	26.41	51.57	48.28
Price-to-Earnings Growth (PEG) Ratio	0.75	0.58	-2.63	3.34	0.97
Price-to-Fair Value	4.55	9.47	7.05	18.15	13.92
Enterprise Value Multiple	9.38	20.06	19.10	43.36	38.90
Enterprise Value	167.74B	377.03B	228.70B	515.78B	347.51B
EV to EBITDA	9.40	20.06	19.10	43.36	38.90
EV to Sales	1.20	2.90	2.07	5.86	5.36
EV to Free Cash Flow	0.00	26.31	66.56	57.36	52.46
EV to Operating Cash Flow	0.00	24.09	25.16	50.33	47.01
Tangible Book Value Per Share	103.14	109.56	78.22	72.46	70.29
Shareholders’ Equity Per Share	147.90	155.84	128.97	110.21	97.20
Tax and Other Ratios
Effective Tax Rate	0.33	0.34	0.42	0.36	0.32
Revenue Per Share	537.46	492.99	419.17	333.15	245.87
Net Income Per Share	32.41	33.93	19.43	23.64	18.85
Tax Burden	0.67	0.65	0.57	0.62	0.67
Interest Burden	0.87	0.88	0.99	1.00	1.00
Research & Development to Revenue	0.00	<0.01	<0.01	<0.01	0.00
SG&A to Revenue	0.24	0.23	0.00	0.00	0.00
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.00	1.75	1.77	1.01	0.99

Currency in JPY