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

• Market Cap: ¥40.28B
• Dividend Yield: 1.44%
• Average Volume (3M): 10.53K
• Price to Earnings (P/E): 24.8
• Beta (1Y): 0.13
• Revenue Growth: 24.95%
• EPS Growth: 34.66%
• Country: JP
• Employees: 269
• Sector: Consumer Defensive
• Sector Strength: 66
• Industry: Food Distribution
• EPS (TTM): 168.43
• Shares Outstanding: 9,644,554
• 10 Day Avg. Volume: 8,710
• 30 Day Avg. Volume: 10,533
• PEG Ratio: 0.65
• Price to Book (P/B): 3.80
• Price to Sales (P/S): 0.00
• P/FCF Ratio: 10.59
• 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: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0

• Rating: 70 Outperform
• Price Target: ―

BR 31 Ice Cream Co., Ltd. demonstrates strong financial performance with excellent revenue growth and a robust balance sheet. However, the technical indicators suggest a bearish trend as the stock trades below key moving averages. Valuation metrics indicate a moderate P/E ratio and a modest dividend yield. These factors combined result in a solid but cautious overall stock score.

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

Company Description

BR 31 Ice Cream Co., Ltd. (2268) is a leading company in the food and beverage sector, specializing in the production and retail of premium ice cream products. The company operates a network of franchise-based and company-owned outlets, offering a diverse range of ice cream flavors, cakes, and frozen treats. With a strong emphasis on quality and innovation, BR 31 Ice Cream Co., Ltd. leverages its iconic brand to attract a loyal customer base and expand its presence in both domestic and international markets.

How the Company Makes Money

BR 31 Ice Cream Co., Ltd. generates revenue primarily through the sale of its ice cream products and related offerings in its retail outlets, which include both franchise-operated and company-owned stores. The company's key revenue streams include direct sales to consumers at these outlets, franchise fees, and royalties from franchise partners. Additionally, the company may engage in strategic partnerships with suppliers and distributors to optimize its supply chain and reduce costs. Seasonal promotions and limited-time flavor offerings also play a significant role in driving sales and increasing customer traffic. The company's strong brand recognition and marketing initiatives further enhance its revenue potential by attracting new customers and retaining existing ones.

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

Summary

BR 31 Ice Cream Co., Ltd. exhibits a strong financial position 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. Overall, the company is well-positioned in the food distribution industry, with strengths in revenue growth and financial stability.

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
Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement		Total Revenue
30.69B	24.76B	22.04B	19.39B	17.60B
	Gross Profit
15.11B	12.11B	11.36B	10.95B	9.50B
	EBIT
2.36B	1.83B	1.71B	1.18B	757.16M
	EBITDA
3.75B	3.31B	3.13B	2.55B	2.15B
	Net Income Common Stockholders
1.54B	1.20B	1.23B	778.89M	442.44M
Balance Sheet		Cash, Cash Equivalents and Short-Term Investments
8.03B	6.38B	5.80B	5.44B	2.63B
	Total Assets
26.31B	21.35B	19.96B	18.95B	17.41B
	Total Debt
2.46B	744.08M	974.09M	1.20B	1.43B
	Net Debt
-5.57B	-5.63B	-4.82B	-4.24B	-1.19B
	Total Liabilities
12.68B	8.98B	8.56B	8.76B	7.65B
	Stockholders Equity
13.63B	12.37B	11.40B	10.19B	9.75B
Cash Flow		Free Cash Flow
455.23M	1.23B	887.18M	3.66B	2.41B
	Operating Cash Flow
3.54B	2.72B	1.96B	4.04B	3.05B
	Investing Cash Flow
-3.24B	-1.59B	-1.30B	-661.06M	-1.26B
	Financing Cash Flow
1.34B	-567.07M	-519.04M	-567.18M	-471.09M

BR 31 Ice Cream Co., Ltd. Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 4180.00
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• 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 4180 is above the 20-day moving average (MA) of 4173.75, above the 50-day MA of 4081.30, and above the 200-day MA of 4079.84, indicating a bullish trend. The MACD of 30.63 indicates Positive momentum. The RSI at 57.96 is Neutral, neither overbought nor oversold. The STOCH value of 67.42 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	75 Outperform	¥59.99B	16.06		―	72.50%	-8.88%
7698	72 Outperform	¥7.10B	14.73		1.04%	8.35%	49.37%
2268	70 Outperform	¥40.28B	24.82		1.44%	24.95%	34.66%
2816	68 Neutral	¥13.56B	29.61		1.28%	3.51%	-23.54%
8079	66 Neutral	¥67.49B	22.88		1.50%	6.84%	-13.41%
Sector *	65 Neutral	$8.82B	14.91	4.71%	6.22%	3.60%	-2.66%
2294	61 Neutral	¥27.20B	36.33		3.27%	-9.02%	-39.11%