BR 31 Ice Cream Co., Ltd. (JP:2268)
:2268
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BR 31 Ice Cream Co., Ltd.
(2268)
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Rating:67Neutral
Price Target:
¥4,362.00
▲(8.64% Upside)
Action:DowngradedDate:02/11/26
The score is driven primarily by solid financial strength—steady growth and low leverage—offset by weak recent free-cash-flow conversion. Technical signals are mixed/neutral with a potentially stretched near-term oscillator, and valuation is fair but not compelling given the modest dividend yield.
Positive Factors
Steady revenue growth
Consistent top-line expansion through 2025 indicates durable demand for the company's Baskin‑Robbins retail and take‑home channels. Re-accelerating sales support unit economics, scale benefits and capacity to invest in store network or product innovation, strengthening medium-term growth potential.
Negative Factors
Volatile, compressed free cash flow
Thinner and inconsistent free cash flow reduces the company's ability to finance dividends, buybacks, debt paydown, or incremental store investment from operations. If reinvestment or working‑capital needs persist, management may need external funding, constraining strategic flexibility and raising execution risk.
Read all positive and negative factors
Positive Factors
Negative Factors
Steady revenue growth
Consistent top-line expansion through 2025 indicates durable demand for the company's Baskin‑Robbins retail and take‑home channels. Re-accelerating sales support unit economics, scale benefits and capacity to invest in store network or product innovation, strengthening medium-term growth potential.
Read all positive factors
BR 31 Ice Cream Co., Ltd. (2268) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥39.07B
Dividend Yield1.36%
Average Volume (3M)29.01K
Price to Earnings (P/E)21.8
Beta (1Y)0.13
Revenue Growth14.83%
EPS Growth12.35%
CountryJP
Employees269
SectorConsumer Defensive
Sector Strength42
IndustryFood Distribution
Share Statistics
EPS (TTM)-22.56
Shares Outstanding9,644,554
10 Day Avg. Volume15,560
30 Day Avg. Volume29,013
Financial Highlights & Ratios
PEG Ratio1.48
Price to Book (P/B)2.58
Price to Sales (P/S)1.13
P/FCF Ratio164.75
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)N/A
Revenue Forecast (FY)N/A
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 spec...
How the Company Makes Money
The company makes money through multiple revenue streams including direct sales of ice cream products in its retail outlets, partnerships with restaurants and cafes for bulk sales, and distribution agreements with supermarkets and convenience stor...
BR 31 Ice Cream Co., Ltd. Financial Statement Overview
Summary
Income Statement
78
Positive
Balance Sheet
84
Very Positive
Cash Flow
56
Neutral
| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 32.31B | 34.29B | 30.69B | 24.76B | 22.04B | 19.39B |
| Gross Profit | 15.98B | 17.02B | 15.11B | 11.75B | 11.36B | 10.95B |
| EBITDA | 3.74B | 4.06B | 3.70B | 3.31B | 3.13B | 2.55B |
| Net Income | 1.65B | 1.77B | 1.54B | 1.20B | 1.23B | 778.89M |
Balance Sheet | ||||||
| Total Assets | 28.61B | 31.95B | 26.44B | 21.39B | 19.96B | 18.99B |
| Cash, Cash Equivalents and Short-Term Investments | 6.51B | 7.19B | 8.03B | 6.38B | 5.80B | 5.44B |
| Total Debt | 2.25B | 2.03B | 2.46B | 744.08M | 974.09M | 1.20B |
| Total Liabilities | 14.24B | 16.97B | 12.81B | 9.02B | 8.56B | 8.80B |
| Stockholders Equity | 14.37B | 14.98B | 13.63B | 12.37B | 11.40B | 10.19B |
Cash Flow | ||||||
| Free Cash Flow | 0.00 | 234.83M | 455.23M | 1.23B | 887.18M | 3.66B |
| Operating Cash Flow | 0.00 | 4.46B | 3.54B | 2.72B | 1.96B | 4.04B |
| Investing Cash Flow | 0.00 | -4.34B | -3.24B | -1.59B | -1.30B | -661.06M |
| Financing Cash Flow | 0.00 | -959.58M | 1.34B | -567.07M | -519.04M | -567.18M |
BR 31 Ice Cream Co., Ltd. Technical Analysis
Positive
4015.00
Price Trends
4020.10
Positive
4022.36
Positive
4084.74
Negative
Market Momentum
8.93
Negative
63.99
Neutral
95.83
Negative
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 4015 is below the 20-day moving average (MA) of 4027.25, below the 50-day MA of 4020.10, and below the 200-day MA of 4084.74, indicating a neutral trend. The MACD of 8.93 indicates Negative momentum. The RSI at 63.99 is Neutral, neither overbought nor oversold. The STOCH value of 95.83 is Negative, 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
UnderperformOutperform
Sector (62)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
69 Neutral | ¥9.81B | 168.55 | ― | 0.89% | 6.46% | 80.02% | |
67 Neutral | ¥39.07B | 21.85 | ― | 1.36% | 14.83% | 12.35% | |
62 Neutral | $20.33B | 14.63 | -3.31% | 3.23% | 1.93% | -12.26% | |
61 Neutral | ¥51.61B | 3.77 | ― | 0.52% | 20.97% | -56.39% | |
58 Neutral | ¥71.70B | 15.39 | ― | 1.48% | 8.41% | -3.65% | |
50 Neutral | ¥12.02B | -26.37 | ― | ― | 106.61% | ― | |
41 Neutral | ¥5.89B | 56.14 | ― | ― | 6.26% | ― |
* Consumer Defensive Sector Average
JP:2268
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Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.