Three·Lens All readings Home

Public reading · as of 2026-07-12 · educational, not investment advice

Shopify Inc.
SHOP · TSX · Technology · Software - Application
CAD 173.51-0.54% (-0.94)Mkt cap CAD 226.15BEOD 2026-07-10

SEC filer matched (CIK 1594805): fundamentals read from the company's filings rather than the market-data provider.

What this company does

Shopify provides internet infrastructure for commerce, offering an all-in-one platform that enables businesses to start, run, and grow by managing sales across multiple channels including online storefronts, physical stores, social media, and AI platforms. The company serves millions of merchants in over 175 countries and earns revenue primarily through subscription fees and merchant solutions like payment processing, shipping labels, and lending services.

From the company’s latest 10-K · 2026-02-11, paraphrased.

Tap any ? to learn what it means and how it’s calculated.

Three-lens reading

Value prices in sustained high growth and margin expansion that Growth and Quality show are underway but not yet locked in—returns are improving but modest, and deceleration from the 43% CAGR is evident.

ValueHigh

Priced for perfection

Is it cheap for what you get?

On balance, the multiple implies aggressive future growth and margin expansion rather than what the business delivers now. At P/E 121 and P/S 13, the market is pricing Shopify as the eventual winner of a much larger e-commerce infrastructure market, not on today's 11% net margin and 17% free-cash-flow margin. Revenue grew 30% year-over-year (TTM) and the eight-year CAGR is 43%, but from a smaller base; sustaining that pace at CAD 17.5B scale is a high bar.

Supportsrevenue growth 30% YoYrevenue CAGR 43% (2017→2025)net margin 2017→2025 +17 pointsFCF margin 2017→2025 +19 points
Mixednet margin 11%FCF margin 17%
ContextP/E 121P/S 13EV/EBITDA 91
GrowthHigh

Strong, decelerating

How fast and durably is it expanding?

On balance, growth remains robust but faces natural deceleration as the base scales. The 30% year-over-year increase (TTM) is strong in absolute terms, yet it trails the eight-year CAGR of 43%, signaling the high-percentage gains of the early years are behind it. The business crossed from loss to CAD 1.7B net income in 2025, and free cash flow inflected from burn to CAD 2.8B, so the model has reached a new phase of cash generation. Sustaining double-digit growth at this scale depends on merchant adds, Payments penetration, and international expansion—all of which the platform model supports but are harder to quantify without segment or cohort data.

Supportsrevenue growth 30% YoYrevenue CAGR 43% (2017→2025)net income 2016→2025 turned positiveFCF 2016→2025 turned positivenet income CAD 1.7B (2025)FCF CAD 2.8B (2025)21,000+ apps in ecosystem
MixedSBC 4% of revenue
Contextrevenue CAD 17.5B (TTM)R&D 13% of revenue
QualityHigh

Improving, not fortress

How profitable, sound and well-run is it?

On balance, the business has evolved from a cash-burning growth story to a profitable, cash-generative platform, but returns remain moderate. ROE of 11% and ROCE of 13% (both up from deeply negative in 2017) show real progress, yet they lag the 20%+ marks of fortress-quality software. Net margin reached 11% and FCF margin 17%, both meaningful improvements from negative territory eight years ago, driven by scale and operating discipline. The balance sheet is fortress-grade: zero debt, CAD 9.1B net cash, and a 6.2× current ratio leave no liquidity risk. Stock-based compensation at CAD 661M (4% of revenue) is an ongoing dilution cost but not egregious for a tech platform at this growth rate.

SupportsROCE 2017→2025 +15 pointsFCF margin 17%net margin 2017→2025 +17 pointsFCF margin 2017→2025 +19 pointsdebt/equity 0net cash CAD 9.1Bcurrent ratio 6.2
MixedROE 11%ROCE 13%net margin 11%operating margin 13%SBC CAD 661M, 4% of revenue
Contextgross margin 48%
💡Worth knowing
Free cash flow margin

A 17% FCF margin is strong for a growth platform and funds reinvestment without dilution; it also underpins the CAD 9.1B net-cash position and zero debt.

Return on equity

The 11% ROE is up 15 points from deeply negative in 2017, so the trajectory is positive, but much of the CAD 17.7B equity base sits in cash (CAD 9.1B net), which dilutes the return calculation.

Stock-based compensation

At 4% of revenue, SBC is an ongoing cost of talent retention in a competitive market; it's meaningful but not egregious for a high-growth tech platform, and it's already embedded in the diluted EPS calculation.

Price-to-sales ratio

A 13× sales multiple is a bet on sustained 20%+ growth and margin expansion; comparable software at 15-20% growth trades closer to 6-8× sales, so the premium hinges on Shopify's execution.

Operating leverage

The 13% operating margin (and 11% net margin) should continue widening if the CAD 15.2B operating cost base scales slower than revenue, but R&D at 13% of revenue and SBC at 4% are ongoing investments that cap near-term upside.

Bull case

Shopify has established a durable, cash-generative platform model with 30% revenue growth, 17% FCF margin, and a pristine CAD 9.1B net-cash balance sheet. The eight-year transformation from loss to CAD 1.7B net income and CAD 2.8B free cash flow demonstrates real operating leverage, and the 21,000+ app ecosystem creates switching costs and network effects that should sustain growth as e-commerce penetration rises globally. Payments adoption, lending, advertising, and shipping expansions offer multiple levers to lift revenue per merchant without proportional cost growth, and the diversified merchant base (no single merchant over 5% of revenue) insulates the model from concentration risk. If management executes on international expansion and continues pushing net margin from 11% toward software-like levels (20%+), the current valuation could prove justified by sustained high-teens growth and widening cash generation over the next several years.

Bear case

At P/E 121 and P/S 13, the stock prices in flawless execution and no deceleration, yet growth has already slowed from a 43% CAGR to 30% YoY and will likely step down further as the CAD 17.5B base scales—comparable SaaS companies decelerate materially past this size. ROE of 11% and ROCE of 13% are solid but far from fortress-quality, and operating margin of 13% trails best-in-class software, suggesting the merchant-solutions mix (lower-margin Payments, lending, shipping) caps profitability. Stock-based compensation at CAD 661M annually (4% of revenue) is an ongoing dilution cost that offsets some of the cash generation. The valuation leaves no room for a macro slowdown in retail spending, heightened competition (Amazon, BigCommerce, others), or any sign that Payments penetration or merchant adds are plateauing. If the second-quarter results (due August 5, 2026) show growth decelerating below 25% or margins stalling, the multiple could compress sharply—comparable software at 15-20% growth trades closer to 6-8× sales, implying 40%+ downside risk if the premium unwinds.

What must be true
  • Revenue growth holds above 20% (now 30% YoY)
  • Net margin expands from today's 11% toward 15%+
  • Payments and merchant-solutions penetration continue rising, driving higher revenue per merchant
  • The operating cost base (CAD 15.2B) scales slower than revenue, sustaining operating leverage
What would change the thesis
  • Revenue growth decelerates below 20%, signaling the high-growth phase is ending
  • Net or operating margin contracts or stalls, indicating the cost base is scaling with revenue and operating leverage is exhausted
  • A macro downturn drives merchant churn or sharply lower GMV, revealing cyclicality in the model
  • Competition (Amazon, others) materially erodes Payments penetration or takes share in core markets

What to watch

SignalWhat to watch forWhere it stands
Watch-outGrowth
Q2 2026 revenue growth (results August 5): the next test of whether growth holds near 30% or steps down toward mid-20s, which would signal the deceleration is accelerating.Q2 revenue growth below 25% YoY30% YoY growth now; each 5-point deceleration narrows the growth premium embedded in the P/S 13 multiple
Shopify to Announce Second-Quarter 2026 Financial Results ↗
TailwindQuality
Operating margin trajectory: if net margin reached 11% and operating margin is 13%, further leverage should push both higher as the platform scales—stalling would mean the cost base is sticky.Operating margin expands above 15%Operating margin 13%, net margin 11% now; each margin point is roughly CAD 175M of incremental operating income at current revenue
TailwindGrowth
Payments and merchant-solutions revenue mix: rising penetration lifts revenue per merchant and is key to sustaining growth at scale, but the lower-margin mix caps profitability—watch for any disclosure on attach rates or segment splits.Merchant-solutions revenue (Payments, lending, ads) grows faster than subscriptionsGross margin 48% reflects the subscription/merchant-solutions blend; pure subscription would be higher
Watch-outValue
Multiple compression risk: at P/S 13 and P/E 121, the stock trades at a premium to software peers; any sign of decelerating growth or margin disappointment would trigger a re-rating toward 6-8× sales (in line with 15-20% growers).Valuation holds above 10× salesP/S 13 now; a reset to 7× sales implies ~45% downside if growth or margins disappoint

Research and education, not investment advice. AI-generated and may contain errors — verify against primary sources before relying on it; Navam Digital is not responsible for decisions made from this output. The reading is grounded in the facts below; you make the decision. Generated by Sonnet, with recent news.

Peers

suggested comparables

Suggested from sector and business model. Each ticker is verified against exchange listings.

Comparables are suggested by industry, business model, and available filings. They are not investment recommendations, and may differ in size, capital structure, or valuation.

  • LSPDLightspeed Commerce Inc.
    Cloud-based commerce platform for SMB merchants

Recent news

8 headlines

Shopify Inc. announced on July 8, 2026, that it will release its second-quarter 2026 financial results for the period ended June 30 before markets open on Wednesday, August 5, 2026, with a management conference call scheduled at 8:30 a.m. ET that day. The company also confirmed that Payfuture has launched a local payments integration for merchants on Shopify in India, expanding payment options for Indian sellers. Additionally, Avalara expanded its partnership with Shopify by joining the Shopify Tax Platform to help merchants automate global tax compliance. No other material developments such as earnings releases, contract wins, product launches, regulatory actions, management changes, M&A, partnerships, financings, or legal rulings were reported in the past week.

Recent coverage feeding the reading above. Links open the source.

Company filings

2 in the last month

Material events filed with the SEC (Form 8-K) — disclosed by the company. Read alongside, not in place of, independent coverage.

Financials

Prices are end-of-day; fundamentals come from the company's latest SEC filings and each carries its own as-of date (shown per row), so they are not as current as the price. Tags: SEC straight from the filing, computed derived by ThreeLens from filed figures, market from a market-data feed.

Shopify Inc. reports its financial statements in USD but trades in CAD. Filed figures and the multi-year trends have been restated into CAD at a single rate of 1.41578 CAD per USD. Growth rates, margins and returns are unaffected by the restatement; absolute levels for earlier years are shown at today's rate, not the rate that prevailed in those years.

RevenueCAD 17.51B
TTM = FY2025 (11.56B) + 1Q (3.17B) − prior 1Q (2.36B) · restated from USD at 1.41578 CAD/USD SEC
Net incomeCAD 1.89B
TTM = FY2025 (1.23B) + 1Q (-581.00M) − prior 1Q (-682.00M) · restated from USD at 1.41578 CAD/USD SEC
Operating incomeCAD 2.33B
TTM = FY2025 (1.47B) + 1Q (382.00M) − prior 1Q (203.00M) · restated from USD at 1.41578 CAD/USD SEC
Gross profitCAD 8.40B
GrossProfit (TTM) 5.93B · restated from USD at 1.41578 CAD/USD computed
Free cash flowCAD 3.00B
FCF = 2.15B (TTM operating cash flow) − 27.00M (TTM capex) · restated from USD at 1.41578 CAD/USD computed
Diluted EPSCAD 1.44
TTM = FY2025 (0.94) + 1Q (-0.45) − prior 1Q (-0.53) · restated from USD at 1.41578 CAD/USD SEC
Revenue growth (YoY)30.1%
(FY2025 11.56B − FY2024 8.88B) / prior computed
Total equityCAD 17.70B
as of 2026-03-31 · restated from USD at 1.41578 CAD/USD SEC
Total assetsCAD 19.99B
as of 2026-03-31 · restated from USD at 1.41578 CAD/USD SEC
Total debtCAD 0
ConvertibleDebtNoncurrent 0 (as of 2024-12-31) · restated from USD at 1.41578 CAD/USD SEC
Cash & equivalentsCAD 2.62B
as of 2026-03-31 · restated from USD at 1.41578 CAD/USD SEC
Dividends per share
not found SEC
Shares outstanding1.30B
approx., weighted-average EPS denominator as of 2026-03-31 (this filer does not tag a period-end share count) SEC
Current liabilitiesCAD 1.94B
as of 2026-03-31 · restated from USD at 1.41578 CAD/USD SEC
Operating cash flowCAD 3.04B
TTM = FY2025 (2.03B) + 1Q (481.00M) − prior 1Q (367.00M) · restated from USD at 1.41578 CAD/USD SEC
Capital expenditureCAD 38.23M
TTM = FY2025 (26.00M) + 1Q (5.00M) − prior 1Q (4.00M) · restated from USD at 1.41578 CAD/USD SEC
Net cashCAD 9.13B
Net cash = 2.62B (cash) + 6.52B (securities) − 0 (total debt) computed
Enterprise valueCAD 217.01B
EV = 226.15B (market cap) + 0 (debt) − 2.62B (cash) − 6.52B (securities) computed
EBITDACAD 2.37B
EBITDA = 1.65B (TTM operating income) + 30.00M (TTM D&A) · restated from USD at 1.41578 CAD/USD computed
Current assetsCAD 12.03B
as of 2026-03-31 · restated from USD at 1.41578 CAD/USD SEC
InventoryCAD 29.73M
as of 2025-12-31 · restated from USD at 1.41578 CAD/USD SEC
Marketable securitiesCAD 6.52B
Marketable securities = current 3.90B + non-current 708.00M · restated from USD at 1.41578 CAD/USD computed
GoodwillCAD 695.15M
as of 2026-03-31 · restated from USD at 1.41578 CAD/USD SEC
Intangible assetsCAD 39.64M
as of 2026-03-31 · restated from USD at 1.41578 CAD/USD SEC
Depreciation & amortizationCAD 42.47M
TTM = FY2025 (31.00M) + 1Q (7.00M) − prior 1Q (8.00M) · restated from USD at 1.41578 CAD/USD SEC
Interest expenseCAD 4.95M
FY2022 (3.50M) · restated from USD at 1.41578 CAD/USD SEC
R&D expenseCAD 2.26B
TTM = FY2025 (1.54B) + 1Q (437.00M) − prior 1Q (377.00M) · restated from USD at 1.41578 CAD/USD SEC
Stock-based compensationCAD 661.17M
TTM = FY2025 (449.00M) + 1Q (132.00M) − prior 1Q (114.00M) · restated from USD at 1.41578 CAD/USD SEC

Ratios — computed from filings + price

P / E120.15
P/E = 173.51 / 1.44 (TTM diluted EPS) computed
P / B12.78
P/B = 173.51 / 13.58 (book/share = equity 17.70B / 1.30B sh) computed
P / S12.92
P/S = 173.51 / 13.43 (sales/share = revenue 17.51B / 1.30B sh) computed
ROE10.7%
ROE = 1.89B (TTM NI) / 17.70B (equity) × 100 computed
ROCE12.9%
ROCE = 2.33B (TTM EBIT) / 18.05B (assets − current liab) × 100 computed
Debt / equity0.00
D/E = 0 (LT debt) / 17.70B (equity) computed
Current ratio6.20
Current ratio = 12.03B (current assets) / 1.94B (current liab) computed
Net margin10.8%
Net margin = 1.89B (TTM NI) / 17.51B (TTM rev) × 100 computed
Gross margin48.0%
Gross margin = 8.40B (TTM gross profit) / 17.51B (TTM rev) × 100 computed
Free cash flow margin17.1%
FCF margin = 3.00B (TTM free cash flow) / 17.51B (TTM rev) × 100 computed
Dividend yield
unavailable: no dividend or missing price computed
Operating margin13.3%
Operating margin = 2.33B (TTM operating income) / 17.51B (TTM rev) × 100 computed
Return on assets9.4%
ROA = 1.89B (TTM NI) / 19.99B (total assets) × 100 computed
FCF per shareCAD 2.30
FCF/share = 3.00B (TTM free cash flow) / 1.30B (shares) computed
Book value / shareCAD 13.58
Book value/share = 17.70B (equity) / 1.30B sh computed
Asset turnover0.88
Asset turnover = 17.51B (TTM revenue) / 19.99B (total assets) computed
Quick ratio6.18
Quick ratio = (12.03B current assets − 29.73M inventory) / 1.94B (current liab) computed
Interest coverage470.71
Interest coverage = 2.33B (TTM EBIT) / 4.95M (TTM interest expense) computed
EV / EBITDA91.40
EV/EBITDA = 217.01B (enterprise value) / 2.37B (TTM EBITDA) computed
P / TBV13.33
P/TBV = 173.51 / 13.02 (tangible book/share = (equity 17.70B − goodwill 695.15M − intangibles 39.64M) / 1.30B sh) computed
Effective tax rate20.7%
Effective tax rate = 443.14M (TTM tax) / 2.14B (TTM pretax income) × 100 computed
R&D intensity12.9%
R&D intensity = 2.26B (TTM R&D) / 17.51B (TTM rev) × 100 computed
SBC intensity3.8%
SBC intensity = 661.17M (TTM stock-based comp) / 17.51B (TTM rev) × 100 computed

Trends — from filings

RevenueCAD 953.25MCAD 16.36B
201720212025
+1616% over 9 yrs
Net incomeCAD -50.05MCAD 1.74B
201620202025
+3582% over 10 yrs
Free cash flowCAD -13.81MCAD 2.84B
201620202025
+20672% over 10 yrs
Net margin-5.9%10.7%
201720212025
+16.6 pp over 9 yrs
FCF margin-1.8%17.4%
201720212025
+19.2 pp over 9 yrs
ROCE-4.8%10.6%
201720212025
+15.5 pp over 9 yrs

TTM = trailing twelve months — the last four quarters, kept current. Tap to learn more.

Sources

Compiled from 9 public sources — filings and recent news, not analyst opinion. Fundamentals are from SEC EDGAR; market data via Twelve Data.