In Ben Graham's calculation of liquidation value, inventory is only considered worth half of its book value, and accounts receivable is considered worth 75% of its value. Therefore the liquidation value is lower than calculated from total current assets.
Shift's Liquidation Value for the quarter that ended in Feb. 2026 is
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Shift Total Current Assets Related Terms
Shift Total Current Assets Historical Data
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The historical data trend for Shift's Total Current Assets can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Total Current Assets is linked to the Current Ratio, which is the result of dividing total current assets by total current liabilities. It is frequently used as an indicator of a company's liquidity, its ability to meet short-term obligations.
What does a Total Current Assets of 円46,993 Mil mean?
Shift (TSE:3697) has a Total Current Assets of 円46,993 Mil as of Feb. 2026. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for Shift and its competitors.
Is Shift's Total Current Assets too high?
Shift's current Total Current Assets is 円46,993 Mil. Overall, Shift has a GF Score™ of 77/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shift's Total Current Assets compare to UBER and SHOP?
Shift's Total Current Assets of 円46,993 Mil can be compared against companies in the Software industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Total Current Assets for a Software company?
A good Total Current Assets depends on the Software industry context. However, Total Current Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Total Current Assets mean?
A high Total Current Assets can signal that a stock is expensive relative to its fundamentals. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for Shift and its competitors. Shift's current Total Current Assets is 円46,993 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shift stock overvalued right now?
Based on GuruFocus' analysis, Shift (TSE:3697) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,742.91, compared to a current price of 円676.50 — trading 61.2% below its estimated fair value. The current Total Current Assets is 円46,993 Mil. Shift's overall GF Score™ is 77/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Total Current Assets calculated?
Total Current Assets is calculated from a company's financial statements. For Shift (TSE:3697), the current Total Current Assets is 円46,993 Mil as of Feb. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Shift (TSE:3697) Overvalued in 2026?
Based on GuruFocus' analysis, Shift stock appears to be undervalued.
The current stock price of 円676.50 is trading 61.2% below its estimated GF Value™ of 円1,742.91.
GuruFocus considers Shift to be Significantly Undervalued.
Key valuation signals for TSE:3697:
Total Current Assets: 円46,993 Mil
GF Value™: 円1,742.91 vs. price of 円676.50 (61.2% below fair value)
No single metric tells the full story. See the TSE:3697 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shift Inc provides software testing services. The company's solutions include Test Design that takes into consideration of usability for the next project, and its seasoned test engineers provide support to test design such as building standard confirmation item. Test Run helps the customers to choose onsite or off-site implementation in accordance with the environment. MinTest is a website where people report bugs of social games and applications. It also provides other services such as CAT, Non-Functional Testing, Localization, and others related services.
77GF Score
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Total Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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