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SHIFT UP Corp (KR:462870)
:462870
South Korea Market
462870
SHIFT UP Corp
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SHIFT UP Corp (462870) Ratios

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SHIFT UP Corp Ratios

KR:462870's free cash flow for Q2 2026 was ₩0.64. For the 2026 fiscal year, KR:462870's free cash flow was decreased by ₩ and operating cash flow was ₩0.50. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 12.92 8.21 26.87 15.82 1.72
Quick Ratio
 12.92 8.21 26.87 15.82 1.72
Cash Ratio
 3.88 1.15 10.12 10.37 0.31
Solvency Ratio
 1.58 1.21 3.87 4.78 -0.08
Operating Cash Flow Ratio
 2.14 1.65 3.99 8.97 -0.53
Short-Term Operating Cash Flow Coverage
 14.13 0.00 40.14 0.00 0.00
Net Current Asset Value
₩ 626.35B₩ 621.82B₩ 728.74B₩ 154.34B₩ 11.42B
Leverage Ratios
Debt-to-Assets Ratio
 0.06 0.06 0.01 0.05 0.08
Debt-to-Equity Ratio
 0.07 0.07 0.01 0.05 0.22
Debt-to-Capital Ratio
 0.06 0.06 0.01 0.05 0.18
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 1.13 1.18 1.05 1.13 2.69
Debt Service Coverage Ratio
 10.10 110.64 38.27 125.67 -4.09
Interest Coverage Ratio
 47.47 137.90 130.49 126.64 20.16
Debt to Market Cap
 <0.01 0.00 <0.01 0.00 0.00
Interest Debt Per Share
 1.19K 1.10K 213.04 177.39 142.63
Net Debt to EBITDA
 -0.97 -0.25 -1.51 -0.91 -55.30
Profitability Margins
Gross Profit Margin
83.29%77.24%100.00%75.23%100.00%
EBIT Margin
63.90%61.56%80.31%68.35%-3.68%
EBITDA Margin
67.76%63.54%82.31%69.91%0.14%
Operating Profit Margin
56.17%61.56%68.13%65.88%27.64%
Pretax Profit Margin
98.36%79.10%79.79%67.83%-5.06%
Net Profit Margin
79.34%64.96%66.03%63.28%-10.80%
Continuous Operations Profit Margin
79.34%64.96%66.03%63.28%-10.80%
Net Income Per EBT
80.66%82.12%82.76%93.30%213.55%
EBT Per EBIT
175.12%128.50%117.10%102.96%-18.29%
Return on Assets (ROA)
17.34%17.61%18.41%52.32%-7.76%
Return on Equity (ROE)
20.77%20.75%19.36%58.93%-20.91%
Return on Capital Employed (ROCE)
12.96%18.30%19.69%57.63%35.37%
Return on Invested Capital (ROIC)
10.36%14.97%16.18%53.20%34.55%
Return on Tangible Assets
17.41%17.64%18.48%52.47%-7.80%
Earnings Yield
10.66%9.13%4.04%2.59%-0.17%
Efficiency Ratios
Receivables Turnover
 1.72 1.61 1.97 2.78 0.00
Payables Turnover
 0.00 0.00 0.00 0.00 0.00
Inventory Turnover
 0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
 3.27 4.23 16.25 15.59 7.76
Asset Turnover
 0.22 0.27 0.28 0.83 0.72
Working Capital Turnover Ratio
 0.34 0.41 0.49 1.73 1.95
Cash Conversion Cycle
 212.22 227.35 185.34 131.28 0.00
Days of Sales Outstanding
 212.22 227.35 185.34 131.28 0.00
Days of Inventory Outstanding
 0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
 0.00 0.00 0.00 0.00 0.00
Operating Cycle
 212.22 227.35 185.34 131.28 0.00
Cash Flow Ratios
Operating Cash Flow Per Share
 2.13K 2.67K 1.97K 1.73K -367.58
Free Cash Flow Per Share
 2.00K 2.62K 1.87K 1.72K -384.37
CapEx Per Share
 124.97 43.91 105.46 15.16 16.78
Free Cash Flow to Operating Cash Flow
 0.94 0.98 0.95 0.99 1.05
Dividend Paid and CapEx Coverage Ratio
 17.03 60.71 18.71 114.17 -21.90
Capital Expenditure Coverage Ratio
 17.03 60.71 18.71 114.17 -21.90
Operating Cash Flow Coverage Ratio
 1.87 2.48 10.24 10.67 -2.89
Operating Cash Flow to Sales Ratio
 0.51 0.53 0.51 0.60 -0.32
Free Cash Flow Yield
6.57%7.39%2.95%2.42%-0.54%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 9.46 10.78 24.78 38.61 -577.56
Price-to-Sales (P/S) Ratio
 7.46 7.11 16.36 24.44 62.35
Price-to-Book (P/B) Ratio
 1.86 2.27 4.80 22.75 120.74
Price-to-Free Cash Flow (P/FCF) Ratio
 15.41 13.54 33.94 41.38 -184.72
Price-to-Operating Cash Flow Ratio
 14.66 13.32 32.13 41.02 -193.15
Price-to-Earnings Growth (PEG) Ratio
 0.50 0.38 0.63 -0.02 9.36
Price-to-Fair Value
 1.86 2.27 4.80 22.75 120.74
Enterprise Value Multiple
 10.04 10.95 18.37 34.05 45.10K
Enterprise Value
 1.63T 2.05T 3.39T 4.01T 4.11T
EV to EBITDA
 9.90 10.95 18.37 34.05 45.10K
EV to Sales
 6.71 6.95 15.12 23.80 62.28
EV to Free Cash Flow
 13.85 13.24 31.37 40.31 -184.49
EV to Operating Cash Flow
 13.04 13.02 29.69 39.96 -192.92
Tangible Book Value Per Share
 16.68K 15.63K 13.16K 3.11K 579.92
Shareholders’ Equity Per Share
 16.75K 15.62K 13.22K 3.12K 588.02
Tax and Other Ratios
Effective Tax Rate
 0.19 0.18 0.17 0.07 -1.14
Revenue Per Share
 4.14K 4.99K 3.87K 2.91K 1.14K
Net Income Per Share
 3.28K 3.24K 2.56K 1.84K -122.93
Tax Burden
 0.81 0.82 0.83 0.93 2.14
Interest Burden
 1.54 1.28 0.99 0.99 1.37
Research & Development to Revenue
 0.00 0.22 0.00 0.09 0.30
SG&A to Revenue
 0.09 0.18 0.04 0.03 0.10
Stock-Based Compensation to Revenue
 <0.01 <0.01 0.02 0.03 0.07
Income Quality
 0.65 0.82 0.77 0.94 2.99
Currency in KRW