SHIFT Balance Sheet

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 31, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Cash & Equivalents	33,751	23,726	20,869	17,591	12,921	14,247
Cash & Short-Term Investments	33,751	23,726	20,869	17,591	12,921	14,247
Cash Growth	22.87%	13.69%	18.63%	36.14%	-9.31%	118.38%
Receivables	20,447	15,380	13,792	11,039	7,979	5,938
Inventory	1,971	1,626	977	733	799	603
Other Current Assets	4,255	2,391	1,384	1,150	724	516
Total Current Assets	60,424	43,123	37,022	30,513	22,423	21,304
Property, Plant & Equipment	8,628	7,923	6,818	1,961	1,194	804
Long-Term Investments	4,999	12,238	3,698	5,462	8,629	4,388
Goodwill	19,296	7,866	9,262	8,997	6,488	6,484
Other Intangible Assets	5,516	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	6,416	2	2	1	2	3
Total Assets	105,279	77,001	62,717	49,530	40,230	34,272
Accounts Payable	3,745	2,054	1,509	1,530	1,554	1,291
Accrued Expenses	10,053	7,731	6,706	4,232	3,040	1,959
Short-Term Debt	18,700	-	50	2,470	-	-
Current Portion of Long-Term Debt	4,672	3,532	2,856	1,066	1,226	1,544
Current Income Taxes Payable	907	6,394	4,258	5,604	3,410	2,347
Other Current Liabilities	11,383	5,317	4,274	3,417	2,496	1,454
Total Current Liabilities	49,460	25,028	19,653	18,319	11,726	8,595
Long-Term Debt	11,312	8,504	6,671	1,367	2,306	2,672
Pension & Post-Retirement Benefits	3,377	136	33	34	-	-
Long-Term Deferred Tax Liabilities	-	1,194	1,177	-	-	-
Other Long-Term Liabilities	2,496	1,104	663	235	193	323
Total Liabilities	66,645	35,966	28,197	19,955	14,225	11,590
Common Stock	21	21	21	11	77	11
Additional Paid-In Capital	14,466	14,365	15,854	15,844	16,616	16,365
Retained Earnings	35,943	31,964	23,029	17,901	11,655	6,681
Treasury Stock	-12,176	-5,834	-4,940	-4,948	-2,963	-972
Comprehensive Income & Other	213	519	74	316	261	311
Total Common Equity	38,467	41,035	34,038	29,124	25,646	22,396
Minority Interest	167	-	482	451	359	286
Shareholders' Equity	38,634	41,035	34,520	29,575	26,005	22,682
Total Liabilities & Equity	105,279	77,001	62,717	49,530	40,230	34,272
Total Debt	34,684	12,036	9,577	4,903	3,532	4,216
Net Cash (Debt)	-933	11,690	11,292	12,688	9,389	10,031
Net Cash Growth	-	3.52%	-11.00%	35.14%	-6.40%	417.60%
Net Cash Per Share	-3.57	44.35	42.75	47.95	35.45	38.03
Filing Date Shares Outstanding	255.61	263.29	263.08	263.8	264.37	264.48
Total Common Shares Outstanding	255.61	263.29	264.09	263.75	264.36	262.9
Working Capital	10,964	18,095	17,369	12,194	10,697	12,709
Book Value Per Share	150.49	155.86	128.89	110.42	97.01	85.19
Tangible Book Value	13,655	28,847	20,161	18,696	18,185	14,949
Tangible Book Value Per Share	53.42	109.57	76.34	70.89	68.79	56.86