B-R 31 Ice Cream Co (TSE:2268) Accounts Payable: 円1,292 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:2268 B-R 31 Ice Cream Co Ltd TSE:2268
76 GF Score
Price 円4,100.00
GF Value 円5,906.30
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is B-R 31 Ice Cream Co Accounts Payable?

B-R 31 Ice Cream Co TSE:2268 -0.24% 76 Accounts Payable is 円1,292 Mil as of Dec. 2025. GuruFocus rates TSE:2268 with a GF Score™ of 76/100 and a GF Value™ of 円5,906.30 (Significantly Undervalued). The stock has 1 warning sign investors should review.

B-R 31 Ice Cream Co's Accounts Payable for the quarter that ended in Dec. 2025 was 円1,292 Mil.

B-R 31 Ice Cream Co's quarterly Accounts Payable declined from Jun. 2025 (円1,075 Mil) to Sep. 2025 (円904 Mil) but then increased from Sep. 2025 (円904 Mil) to Dec. 2025 (円1,292 Mil).

B-R 31 Ice Cream Co's annual Accounts Payable declined from Dec. 2023 (円842 Mil) to Dec. 2024 (円838 Mil) but then increased from Dec. 2024 (円838 Mil) to Dec. 2025 (円1,292 Mil).

B-R 31 Ice Cream Co Accounts Payable Related Terms

B-R 31 Ice Cream Co Accounts Payable Historical Data

* Premium members only.

The historical data trend for B-R 31 Ice Cream Co's Accounts Payable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

B-R 31 Ice Cream Co Accounts Payable Chart

B-R 31 Ice Cream Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 564.57 656.56 842.36 837.98 1,292.31

B-R 31 Ice Cream Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accounts Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1,094.82 1,075.36 903.63 1,292.31 1,106.33
TSE:2268
76GF Score
B-R 31 Ice Cream Co Ltd TSE:2268
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

B-R 31 Ice Cream Co Accounts Payable Calculation

Accounts Payable represents any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.

Frequently Asked Questions Learn more about Accounts Payable →
What does a Accounts Payable of 円1,292 Mil mean?
B-R 31 Ice Cream Co (TSE:2268) has a Accounts Payable of 円1,292 Mil as of Dec. 2025. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on B-R 31 Ice Cream Co and its competitors.
Is B-R 31 Ice Cream Co's Accounts Payable too high?
B-R 31 Ice Cream Co's current Accounts Payable is 円1,292 Mil. Overall, B-R 31 Ice Cream Co has a GF Score™ of 76/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B-R 31 Ice Cream Co's Accounts Payable compare to SYY and USFD?
B-R 31 Ice Cream Co's Accounts Payable of 円1,292 Mil can be compared against companies in the Retail - Defensive industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable for a Retail - Defensive company?
A good Accounts Payable depends on the Retail - Defensive industry context. However, Accounts Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Payable mean?
A high Accounts Payable can signal that a stock is expensive relative to its fundamentals. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on B-R 31 Ice Cream Co and its competitors. B-R 31 Ice Cream Co's current Accounts Payable is 円1,292 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B-R 31 Ice Cream Co stock overvalued right now?
Based on GuruFocus' analysis, B-R 31 Ice Cream Co (TSE:2268) is currently considered Significantly Undervalued. The stock's GF Value™ is 円5,906.30, compared to a current price of 円4,100.00 — trading 30.6% below its estimated fair value. The current Accounts Payable is 円1,292 Mil. B-R 31 Ice Cream Co's overall GF Score™ is 76/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable calculated?
Accounts Payable is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current Accounts Payable is 円1,292 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is B-R 31 Ice Cream Co (TSE:2268) Overvalued in 2026?

Based on GuruFocus' analysis, B-R 31 Ice Cream Co stock appears to be undervalued. The current stock price of 円4,100.00 is trading 30.6% below its estimated GF Value™ of 円5,906.30. GuruFocus considers B-R 31 Ice Cream Co to be Significantly Undervalued.

Key valuation signals for TSE:2268:

  • Accounts Payable: 円1,292 Mil
  • GF Value™: 円5,906.30 vs. price of 円4,100.00 (30.6% below fair value)
  • GF Score™: 76/100 with 1 warning sign

No single metric tells the full story. See the TSE:2268 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

B-R 31 Ice Cream Co Business Description

Address 3-2-1 Kami-Osaki, Shinagawa-ku, Tokyo Meguro Center, Tokyo, JPN, 141-0021
B-R 31 Ice Cream Co Ltd is a Japan-based company engaged in the operation of ice cream store chains, and the manufactures and sells of ice cream products. Its products include various varieties of ice-creams such as ice sand, ice cream cake, Sunday, pink strawberry soda, popping soda, cafe jelly, blast, frozen float, and others.
76GF Score

Get the complete analysis for TSE:2268

Accounts Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円4,100.00
Price
円5,906.30
GF Value