Yes. Actually Shiva, Shakti and Vishnu are three forms of one Param Tatva only.
So the non-dual (Advaita) Philosophy uses the concept of Ardhanarishwara and Harihara to explain this. Harihara means Shiva = Vishnu and Ardhanarishwara means Shiva= Shakti which means Vishnu= Shakti.
The simple mathematics here is A=B, A=C which means B= C.
Hence proved, A=B=C
Jai Bhavani 🙏 Har Har Mahadev 🙏 Namo Narayana 🙏