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BR 31 Ice Cream Co., Ltd. (JP:2268)
:2268
Japanese Market
2268
BR 31 Ice Cream Co., Ltd.
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BR 31 Ice Cream Co., Ltd. (2268) Ratios

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BR 31 Ice Cream Co., Ltd. Ratios

JP:2268's free cash flow for Q2 2026 was ¥0.48. For the 2026 fiscal year, JP:2268's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.35 1.34 1.67 1.76 1.71
Quick Ratio
 1.00 1.07 1.34 1.39 1.41
Cash Ratio
 0.48 0.56 0.92 0.93 0.93
Solvency Ratio
 0.19 0.18 0.23 0.30 0.31
Operating Cash Flow Ratio
 0.00 0.35 0.41 0.40 0.31
Short-Term Operating Cash Flow Coverage
 0.00 14.34 8.23 11.83 8.51
Net Current Asset Value
¥ 326.64M¥ 64.09M¥ 1.74B¥ 3.01B¥ 2.10B
Leverage Ratios
Debt-to-Assets Ratio
 0.06 0.06 0.09 0.03 0.05
Debt-to-Equity Ratio
 0.12 0.14 0.18 0.06 0.09
Debt-to-Capital Ratio
 0.11 0.12 0.15 0.06 0.08
Long-Term Debt-to-Capital Ratio
 0.09 0.10 0.13 0.04 0.06
Financial Leverage Ratio
 2.06 2.13 1.94 1.73 1.75
Debt Service Coverage Ratio
 9.45 9.24 6.67 11.18 11.22
Interest Coverage Ratio
 127.26 130.65 197.68 195.11 159.65
Debt to Market Cap
 0.05 0.05 0.06 0.02 0.02
Interest Debt Per Share
 196.44 213.29 256.96 78.19 102.20
Net Debt to EBITDA
 -1.03 -1.27 -1.51 -1.70 -1.54
Profitability Margins
Gross Profit Margin
48.03%49.64%49.25%47.44%51.53%
EBIT Margin
6.79%8.11%7.52%7.47%7.60%
EBITDA Margin
10.67%11.83%12.05%13.39%14.21%
Operating Profit Margin
6.75%8.07%7.70%7.39%7.75%
Pretax Profit Margin
7.00%8.05%7.48%7.43%7.55%
Net Profit Margin
4.49%5.17%5.03%4.85%5.59%
Continuous Operations Profit Margin
4.49%5.17%5.03%4.85%5.59%
Net Income Per EBT
64.20%64.18%67.26%65.33%74.06%
EBT Per EBIT
103.78%99.67%97.09%100.57%97.41%
Return on Assets (ROA)
5.26%5.54%5.84%5.63%6.18%
Return on Equity (ROE)
11.08%11.82%11.32%9.71%10.82%
Return on Capital Employed (ROCE)
12.91%14.42%13.33%12.59%12.45%
Return on Invested Capital (ROIC)
8.16%9.11%8.76%8.10%9.07%
Return on Tangible Assets
5.37%5.66%6.00%5.81%6.38%
Earnings Yield
4.27%4.58%3.99%3.09%3.13%
Efficiency Ratios
Receivables Turnover
 6.92 5.97 9.93 9.58 8.72
Payables Turnover
 12.09 13.36 18.59 15.45 16.27
Inventory Turnover
 4.41 5.14 5.50 5.14 5.78
Fixed Asset Turnover
 3.34 3.16 3.77 3.04 2.79
Asset Turnover
 1.17 1.07 1.16 1.16 1.10
Working Capital Turnover Ratio
 9.14 6.78 5.58 5.16 5.64
Cash Conversion Cycle
 105.29 104.83 83.48 85.45 82.55
Days of Sales Outstanding
 52.72 61.09 36.75 38.08 41.85
Days of Inventory Outstanding
 82.75 71.05 66.36 70.99 63.12
Days of Payables Outstanding
 30.19 27.32 19.64 23.63 22.43
Operating Cycle
 135.48 132.14 103.12 109.07 104.98
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 462.51 367.41 282.50 203.18
Free Cash Flow Per Share
 0.00 24.37 47.24 127.18 92.07
CapEx Per Share
 0.00 438.14 320.17 155.32 111.11
Free Cash Flow to Operating Cash Flow
 0.00 0.05 0.13 0.45 0.45
Dividend Paid and CapEx Coverage Ratio
 0.00 0.94 1.02 1.48 1.44
Capital Expenditure Coverage Ratio
 0.00 1.06 1.15 1.82 1.83
Operating Cash Flow Coverage Ratio
 0.00 2.19 1.44 3.66 2.01
Operating Cash Flow to Sales Ratio
 0.00 0.13 0.12 0.11 0.09
Free Cash Flow Yield
0.00%0.61%1.18%3.15%2.25%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 23.43 21.85 25.10 32.35 31.96
Price-to-Sales (P/S) Ratio
 1.05 1.13 1.26 1.57 1.79
Price-to-Book (P/B) Ratio
 2.54 2.58 2.84 3.14 3.46
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 164.75 85.09 31.73 44.42
Price-to-Operating Cash Flow Ratio
 0.00 8.68 10.94 14.28 20.13
Price-to-Earnings Growth (PEG) Ratio
 34.34 1.48 0.88 -12.82 0.55
Price-to-Fair Value
 2.54 2.58 2.84 3.14 3.46
Enterprise Value Multiple
 8.84 8.27 8.97 10.03 11.04
Enterprise Value
 34.92B 33.53B 33.17B 33.25B 34.59B
EV to EBITDA
 8.84 8.27 8.97 10.03 11.04
EV to Sales
 0.94 0.98 1.08 1.34 1.57
EV to Free Cash Flow
 0.00 142.78 72.86 27.13 38.99
EV to Operating Cash Flow
 0.00 7.52 9.37 12.21 17.67
Tangible Book Value Per Share
 1.53K 1.48K 1.34K 1.21K 1.12K
Shareholders’ Equity Per Share
 1.59K 1.55K 1.42K 1.28K 1.18K
Tax and Other Ratios
Effective Tax Rate
 0.36 0.36 0.33 0.35 0.26
Revenue Per Share
 3.84K 3.56K 3.18K 2.57K 2.29K
Net Income Per Share
 172.67 183.78 160.20 124.72 127.95
Tax Burden
 0.64 0.64 0.67 0.65 0.74
Interest Burden
 1.03 0.99 0.99 0.99 0.99
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.41 0.42 0.39 0.22 0.22
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 2.52 2.29 1.48 1.59
Currency in JPY