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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 Q3 2026 was ¥0.00. For the 2026 fiscal year, JP:2268's free cash flow was increased by ¥0.00 and operating cash flow was ¥0.00. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.34 | 1.67 | 1.76 | 1.71 | 1.55 |
| Quick Ratio | 1.07 | 1.34 | 1.39 | 1.41 | 1.33 |
| Cash Ratio | 0.56 | 0.92 | 0.93 | 0.93 | 0.88 |
| Solvency Ratio | 0.18 | 0.23 | 0.30 | 0.31 | 0.24 |
| Operating Cash Flow Ratio | 0.35 | 0.41 | 0.40 | 0.31 | 0.65 |
| Short-Term Operating Cash Flow Coverage | 14.34 | 8.23 | 11.83 | 8.51 | 17.57 |
| Net Current Asset Value | ¥ 64.09M | ¥ 1.74B | ¥ 3.01B | ¥ 2.10B | ¥ 795.84M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.09 | 0.03 | 0.05 | 0.06 |
| Debt-to-Equity Ratio | 0.14 | 0.18 | 0.06 | 0.09 | 0.12 |
| Debt-to-Capital Ratio | 0.12 | 0.15 | 0.06 | 0.08 | 0.11 |
| Long-Term Debt-to-Capital Ratio | 0.10 | 0.13 | 0.04 | 0.06 | 0.09 |
| Financial Leverage Ratio | 2.13 | 1.94 | 1.73 | 1.75 | 1.86 |
| Debt Service Coverage Ratio | 9.24 | 6.67 | 11.18 | 11.22 | 8.75 |
| Interest Coverage Ratio | 130.65 | 197.68 | 195.11 | 159.65 | 97.26 |
| Debt to Market Cap | 0.05 | 0.06 | 0.02 | 0.02 | 0.03 |
| Interest Debt Per Share | 213.29 | 256.96 | 78.19 | 102.20 | 126.22 |
| Net Debt to EBITDA | -1.27 | -1.51 | -1.70 | -1.54 | -1.66 |
| Profitability Margins | |||||
| Gross Profit Margin | 49.64% | 49.25% | 47.44% | 51.53% | 56.47% |
| EBIT Margin | 8.11% | 7.52% | 7.47% | 7.60% | 6.30% |
| EBITDA Margin | 11.83% | 12.05% | 13.39% | 14.21% | 13.15% |
| Operating Profit Margin | 8.07% | 7.70% | 7.39% | 7.75% | 6.11% |
| Pretax Profit Margin | 8.05% | 7.48% | 7.43% | 7.55% | 6.24% |
| Net Profit Margin | 5.17% | 5.03% | 4.85% | 5.59% | 4.02% |
| Continuous Operations Profit Margin | 5.17% | 5.03% | 4.85% | 5.59% | 4.02% |
| Net Income Per EBT | 64.18% | 67.26% | 65.33% | 74.06% | 64.43% |
| EBT Per EBIT | 99.67% | 97.09% | 100.57% | 97.41% | 102.09% |
| Return on Assets (ROA) | 5.54% | 5.84% | 5.63% | 6.18% | 4.11% |
| Return on Equity (ROE) | 11.82% | 11.32% | 9.71% | 10.82% | 7.64% |
| Return on Capital Employed (ROCE) | 14.42% | 13.33% | 12.59% | 12.45% | 9.27% |
| Return on Invested Capital (ROIC) | 9.11% | 8.76% | 8.10% | 9.07% | 5.87% |
| Return on Tangible Assets | 5.66% | 6.00% | 5.81% | 6.38% | 4.20% |
| Earnings Yield | 4.58% | 3.99% | 3.09% | 3.13% | 2.01% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.97 | 9.93 | 9.58 | 8.72 | 8.32 |
| Payables Turnover | 13.36 | 18.59 | 15.45 | 16.27 | 14.95 |
| Inventory Turnover | 5.14 | 5.50 | 5.14 | 5.78 | 6.19 |
| Fixed Asset Turnover | 3.16 | 3.77 | 3.04 | 2.79 | 2.53 |
| Asset Turnover | 1.07 | 1.16 | 1.16 | 1.10 | 1.02 |
| Working Capital Turnover Ratio | 6.78 | 5.58 | 5.16 | 5.64 | 6.86 |
| Cash Conversion Cycle | 104.83 | 83.48 | 85.45 | 82.55 | 78.43 |
| Days of Sales Outstanding | 61.09 | 36.75 | 38.08 | 41.85 | 43.88 |
| Days of Inventory Outstanding | 71.05 | 66.36 | 70.99 | 63.12 | 58.96 |
| Days of Payables Outstanding | 27.32 | 19.64 | 23.63 | 22.43 | 24.41 |
| Operating Cycle | 132.14 | 103.12 | 109.07 | 104.98 | 102.84 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 462.51 | 367.41 | 282.50 | 203.18 | 419.29 |
| Free Cash Flow Per Share | 24.37 | 47.24 | 127.18 | 92.07 | 379.63 |
| Dividend Paid and CapEx Coverage Ratio | 0.94 | 1.02 | 1.48 | 1.44 | 5.62 |
| Capital Expenditure Coverage Ratio | 1.06 | 1.15 | 1.82 | 1.83 | 10.57 |
| Operating Cash Flow Coverage Ratio | 2.19 | 1.44 | 3.66 | 2.01 | 3.36 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.12 | 0.11 | 0.09 | 0.21 |
| Free Cash Flow Yield | 0.61% | 1.18% | 3.15% | 2.25% | 9.44% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 21.85 | 25.10 | 32.35 | 31.96 | 49.73 |
| Price-to-Sales (P/S) Ratio | 1.13 | 1.26 | 1.57 | 1.79 | 2.00 |
| Price-to-Book (P/B) Ratio | 2.58 | 2.84 | 3.14 | 3.46 | 3.80 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 164.75 | 85.09 | 31.73 | 44.42 | 10.59 |
| Price-to-Operating Cash Flow Ratio | 8.68 | 10.94 | 14.28 | 20.13 | 9.59 |
| Price-to-Earnings Growth (PEG) Ratio | 1.48 | 0.88 | -12.82 | 0.55 | 0.65 |
| Enterprise Value Multiple | 8.27 | 8.97 | 10.03 | 11.04 | 13.53 |
| Enterprise Value | 33.53B | 33.17B | 33.25B | 34.59B | 34.50B |
| EV to EBITDA | 8.27 | 8.97 | 10.03 | 11.04 | 13.53 |
| EV to Sales | 0.98 | 1.08 | 1.34 | 1.57 | 1.78 |
| EV to Free Cash Flow | 142.78 | 72.86 | 27.13 | 38.99 | 9.43 |
| EV to Operating Cash Flow | 7.52 | 9.37 | 12.21 | 17.67 | 8.54 |
| Tangible Book Value Per Share | 1484.24 | 1340.51 | 1214.89 | 1118.49 | 1014.02 |
| Shareholders’ Equity Per Share | 1554.76 | 1415.02 | 1283.94 | 1182.91 | 1057.51 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.36 | 0.33 | 0.35 | 0.26 | 0.36 |
| Revenue Per Share | 3558.12 | 3184.78 | 2569.64 | 2287.13 | 2012.05 |
| Net Income Per Share | 183.78 | 160.20 | 124.72 | 127.95 | 80.83 |
| Tax Burden | 0.64 | 0.67 | 0.65 | 0.74 | 0.64 |
| Interest Burden | 0.99 | 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 | 0.42 | 0.39 | 0.22 | 0.22 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.52 | 2.29 | 1.48 | 1.59 | 5.19 |
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