SHIFT Inc. (FRA:7CZ)

SHIFT Balance Sheet

Financials in millions JPY. Fiscal year is September - August.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov 30, 2025	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Cash & Equivalents	25,318	23,726	20,869	17,591	12,921	14,247
Cash & Short-Term Investments	25,318	23,726	20,869	17,591	12,921	14,247
Cash Growth	3.75%	13.69%	18.63%	36.14%	-9.31%	118.38%
Receivables	15,175	15,380	13,792	11,039	7,979	5,938
Inventory	2,145	1,626	977	733	799	603
Other Current Assets	2,454	2,391	1,384	1,150	724	516
Total Current Assets	45,092	43,123	37,022	30,513	22,423	21,304
Property, Plant & Equipment	8,173	7,923	6,818	1,961	1,194	804
Long-Term Investments	9,515	12,238	3,698	5,462	8,629	4,388
Goodwill	7,674	7,866	9,262	8,997	6,488	6,484
Other Intangible Assets	4,282	4,322	4,615	1,431	973	963
Long-Term Deferred Tax Assets	-	1,527	1,300	1,165	521	326
Other Long-Term Assets	4,366	2	2	1	2	3
Total Assets	79,102	77,001	62,717	49,530	40,230	34,272
Accounts Payable	1,823	2,054	1,509	1,530	1,554	1,291
Accrued Expenses	7,691	7,731	6,706	4,232	3,040	1,959
Short-Term Debt	4,000	-	50	2,470	-	-
Current Portion of Long-Term Debt	3,671	3,532	2,856	1,066	1,226	1,544
Current Income Taxes Payable	1,016	6,394	4,258	5,604	3,410	2,347
Other Current Liabilities	7,875	5,317	4,274	3,417	2,496	1,454
Total Current Liabilities	26,076	25,028	19,653	18,319	11,726	8,595
Long-Term Debt	7,468	8,504	6,671	1,367	2,306	2,672
Pension & Post-Retirement Benefits	130	136	33	34	-	-
Long-Term Deferred Tax Liabilities	-	1,194	1,177	-	-	-
Other Long-Term Liabilities	2,568	1,104	663	235	193	323
Total Liabilities	36,242	35,966	28,197	19,955	14,225	11,590
Common Stock	21	21	21	11	77	11
Additional Paid-In Capital	14,365	14,365	15,854	15,844	16,616	16,365
Retained Earnings	33,759	31,964	23,029	17,901	11,655	6,681
Treasury Stock	-5,829	-5,834	-4,940	-4,948	-2,963	-972
Comprehensive Income & Other	544	519	74	316	261	311
Total Common Equity	42,860	41,035	34,038	29,124	25,646	22,396
Minority Interest	-	-	482	451	359	286
Shareholders' Equity	42,860	41,035	34,520	29,575	26,005	22,682
Total Liabilities & Equity	79,102	77,001	62,717	49,530	40,230	34,272
Total Debt	15,139	12,036	9,577	4,903	3,532	4,216
Net Cash (Debt)	10,179	11,690	11,292	12,688	9,389	10,031
Net Cash Growth	-12.08%	3.52%	-11.00%	35.14%	-6.40%	417.60%
Net Cash Per Share	38.62	44.35	42.75	47.95	35.45	38.03
Filing Date Shares Outstanding	263.29	263.29	263.08	263.8	264.37	264.48
Total Common Shares Outstanding	263.29	263.29	264.09	263.75	264.36	262.9
Working Capital	19,016	18,095	17,369	12,194	10,697	12,709
Book Value Per Share	162.78	155.86	128.89	110.42	97.01	85.19
Tangible Book Value	30,904	28,847	20,161	18,696	18,185	14,949
Tangible Book Value Per Share	117.38	109.57	76.34	70.89	68.79	56.86

Source: S&P Global Market Intelligence. Standard template. Financial Sources.