BR 31 Ice Cream Co., Ltd. (2268) AI Stock Analysis

• Market Cap: ¥40.33B
• Dividend Yield: 1.31%
• Average Volume (3M): 5.27K
• Price to Earnings (P/E): 24.4
• Beta (1Y): 0.13
• Revenue Growth: 16.65%
• EPS Growth: 1.56%
• Country: JP
• Employees: 269
• Sector: Consumer Defensive
• Sector Strength: 42
• Industry: Food Distribution
• EPS (TTM): 88.07
• Shares Outstanding: 9,644,554
• 10 Day Avg. Volume: 6,630
• 30 Day Avg. Volume: 5,270
• PEG Ratio: 0.88
• Price to Book (P/B): 2.84
• Price to Sales (P/S): 1.26
• P/FCF Ratio: 85.09
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: ¥4,588.00
• Price Target Upside: 9.63% Upside
• Rating Consensus: Hold
• Number of Analyst Covering: 1

• Rating: 70 Neutral
• Price Target: ¥4,588.00 ▲(9.63% Upside)

BR 31 Ice Cream Co., Ltd. demonstrates strong financial performance with robust revenue growth and a solid balance sheet, contributing significantly to its overall score. However, the technical analysis indicates neutral momentum, and the valuation suggests the stock may be overvalued, which moderates the overall score.

BR 31 Ice Cream Co., Ltd. Business Overview & Revenue Model

Company Description

B-R 31 Ice Cream Co.,Ltd. manufactures, imports, exports, and sells ice cream and related products. It also offers ice cream shop franchise development, product supply, and management services. The company sells its products through ice cream specialty stores. B-R 31 Ice Cream Co.,Ltd. was incorporated in 1973 and is headquartered in Tokyo, Japan.

How the Company Makes Money

BR 31 Ice Cream Co., Ltd. generates revenue primarily through the sale of ice cream products in its branded retail outlets. The company also earns income from franchise fees, as it licenses its brand and operational model to franchisees around the world. In addition, the company benefits from strategic partnerships with other food and beverage entities, enhancing its distribution network and product accessibility. Factors such as seasonal promotions, innovative flavor introductions, and strong brand recognition contribute significantly to its earnings.

BR 31 Ice Cream Co., Ltd. Financial Statement Overview

Summary

BR 31 Ice Cream Co., Ltd. exhibits strong financial performance with robust revenue growth and profitability. The company maintains a solid balance sheet with low leverage and a strong equity base. While cash flow indicates good operational cash generation, increased capital expenditures have impacted the Free Cash Flow growth.

Income Statement

The company has demonstrated strong revenue growth with a significant increase from the previous year, resulting in a Revenue Growth Rate of 23.92%. The Gross Profit Margin is robust at 49.25%, indicating efficient cost management. The Net Profit Margin improved to 5.03%, showcasing enhanced profitability. EBIT and EBITDA margins are healthy at 7.70% and 12.23% respectively, reflecting strong operational performance.

Balance Sheet

The balance sheet is stable with a low Debt-to-Equity Ratio of 0.18, indicating low leverage. The Return on Equity is respectable at 11.32%, showing effective utilization of equity. The Equity Ratio is 51.82%, reflecting a solid equity position. The company maintains a strong cash position, supporting its financial stability.

Cash Flow

The Free Cash Flow Growth Rate is negative due to capital investments, but the company maintains a positive Free Cash Flow. The Operating Cash Flow to Net Income Ratio is strong at 2.29, indicating good cash generation relative to net income. However, the Free Cash Flow to Net Income Ratio decreased, suggesting increased capital expenditures.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	32.31B	30.69B	24.76B	22.04B	19.39B	17.60B
Gross Profit	15.98B	15.11B	11.75B	11.36B	10.95B	9.50B
EBITDA	3.74B	3.75B	3.31B	3.13B	2.55B	2.15B
Net Income	1.65B	1.54B	1.20B	1.23B	778.89M	442.44M
Balance Sheet
Total Assets	28.61B	26.31B	21.35B	19.96B	18.95B	17.41B
Cash, Cash Equivalents and Short-Term Investments	6.51B	8.03B	6.38B	5.80B	5.44B	2.63B
Total Debt	2.25B	2.46B	744.08M	974.09M	1.20B	1.43B
Total Liabilities	14.24B	12.68B	8.98B	8.56B	8.76B	7.65B
Stockholders Equity	14.37B	13.63B	12.37B	11.40B	10.19B	9.75B
Cash Flow
Free Cash Flow	0.00	455.23M	1.23B	887.18M	3.66B	2.41B
Operating Cash Flow	0.00	3.54B	2.72B	1.96B	4.04B	3.05B
Investing Cash Flow	0.00	-3.24B	-1.59B	-1.30B	-661.06M	-1.26B
Financing Cash Flow	0.00	1.34B	-567.07M	-519.04M	-567.18M	-471.09M

BR 31 Ice Cream Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 4185.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• MACD: Negative
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:2268, the sentiment is Positive. The current price of 4185 is above the 20-day moving average (MA) of 4178.00, above the 50-day MA of 4173.30, and above the 200-day MA of 4085.24, indicating a bullish trend. The MACD of 0.54 indicates Negative momentum. The RSI at 53.31 is Neutral, neither overbought nor oversold. The STOCH value of 78.63 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for JP:2268.

BR 31 Ice Cream Co., Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
3182	72 Outperform	¥60.98B	14.63	―	0.48%	42.14%	14.97%
7698	70 Outperform	¥7.91B	16.26	―	0.96%	6.68%	45.01%
2268	70 Neutral	¥40.33B	24.40	―	1.31%	16.65%	1.56%
8079	68 Neutral	¥71.11B	23.43	―	1.28%	5.65%	-9.63%
2816	63 Neutral	¥13.58B	40.06	―	1.28%	2.70%	-42.35%
Sector *	62 Neutral	$20.33B	14.63	-3.31%	3.23%	1.93%	-12.26%
2294	61 Neutral	¥27.61B	35.84	―	3.22%	-1.50%	-42.51%