SHIFT Ratios and Metrics

Market cap in millions JPY. Fiscal year is September - August.

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 7, 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
Market Capitalization	161,236	402,826	240,149	527,484	357,584	440,558
Market Cap Growth	-41.99%	67.74%	-54.47%	47.51%	-18.83%	126.36%
Enterprise Value	156,854	393,971	234,303	518,509	350,293	431,722
Last Close Price	630.80	1530.00	909.33	2000.00	1352.67	1676.00
PE Ratio	19.62	45.08	46.84	84.47	71.89	156.34
Forward PE	13.06	35.52	23.28	50.54	59.49	120.89
PS Ratio	1.15	3.10	2.17	5.99	5.51	9.58
PB Ratio	4.18	9.82	6.96	17.84	13.75	19.42
P/TBV Ratio	5.99	13.96	11.91	28.21	19.66	29.47
P/FCF Ratio	14.12	28.11	69.89	57.95	53.05	100.45
P/OCF Ratio	12.66	25.74	26.43	51.47	48.37	92.59
EV/Sales Ratio	1.12	3.04	2.12	5.89	5.40	9.38
EV/EBITDA Ratio	8.92	20.97	17.45	39.03	42.09	83.06
EV/EBIT Ratio	11.01	25.33	22.24	44.83	51.01	108.07
EV/FCF Ratio	13.73	27.50	68.19	56.96	51.97	98.43
Debt / Equity Ratio	0.52	0.29	0.28	0.17	0.14	0.19
Debt / EBITDA Ratio	1.13	0.64	0.71	0.37	0.42	0.81
Debt / FCF Ratio	1.76	0.84	2.79	0.54	0.52	0.96
Net Debt / Equity Ratio	-0.11	-0.28	-0.33	-0.43	-0.36	-0.44
Net Debt / EBITDA Ratio	-0.25	-0.62	-0.84	-0.95	-1.13	-1.93
Net Debt / FCF Ratio	-0.38	-0.82	-3.29	-1.39	-1.39	-2.29
Asset Turnover	1.89	1.86	1.97	1.96	1.74	1.70
Inventory Turnover	41.94	65.16	88.03	75.83	62.44	65.09
Quick Ratio	1.27	1.56	1.76	1.56	1.78	2.35
Current Ratio	1.43	1.72	1.88	1.67	1.91	2.48
Return on Equity (ROE)	22.63%	23.83%	16.37%	23.33%	20.97%	16.84%
Return on Assets (ROA)	12.19%	13.91%	11.73%	16.11%	11.52%	9.23%
Return on Invested Capital (ROIC)	28.97%	38.96%	30.51%	44.10%	32.11%	23.14%
Return on Capital Employed (ROCE)	30.40%	29.90%	24.50%	37.10%	24.10%	15.60%
Earnings Yield	5.24%	2.22%	2.14%	1.18%	1.39%	0.64%
FCF Yield	7.08%	3.56%	1.43%	1.73%	1.88%	1.00%
Buyback Yield / Dilution	0.34%	0.21%	0.18%	0.07%	-0.40%	-3.37%

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