B-R 31 Ice Cream Co (TSE:2268) Construction In Progress: 円3,365 Mil (As of Dec. 2025)


TSE:2268 B-R 31 Ice Cream Co Ltd TSE:2268
77 GF Score
Price 円4,065.00
GF Value 円5,842.50
Valuation Significantly Undervalued
! 2 Warning Signs
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What is B-R 31 Ice Cream Co Construction In Progress?

B-R 31 Ice Cream Co TSE:2268 77 Construction In Progress is 円3,365 Mil as of Dec. 2025. GuruFocus rates TSE:2268 with a GF Score™ of 77/100 and a GF Value™ of 円5,842.50 (Significantly Undervalued). The stock has 2 warning signs investors should review.

B-R 31 Ice Cream Co's quarterly construction in progress increased from Mar. 2025 (円4,627 Mil) to Jun. 2025 (円5,577 Mil) but then declined from Jun. 2025 (円5,577 Mil) to Dec. 2025 (円3,365 Mil).

B-R 31 Ice Cream Co's annual construction in progress increased from Dec. 2023 (円2,233 Mil) to Dec. 2024 (円3,990 Mil) but then declined from Dec. 2024 (円3,990 Mil) to Dec. 2025 (円3,365 Mil).

B-R 31 Ice Cream Co Construction In Progress Historical Data

* Premium members only.

The historical data trend for B-R 31 Ice Cream Co's Construction In Progress 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 Construction In Progress Chart

B-R 31 Ice Cream Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Construction In Progress
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,160.44 2,159.99 2,233.23 3,990.47 3,365.35

B-R 31 Ice Cream Co Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Dec25 Mar26
Construction In Progress 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 3,990.47 4,626.71 5,576.74 3,365.35 3,687.55
TSE:2268
77GF Score
B-R 31 Ice Cream Co Ltd TSE:2268
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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B-R 31 Ice Cream Co Construction In Progress Calculation

It records the cost of construction work, which is not yet completed (typically, applied to capital budget items). A construction in progress item is not depreciated until the asset is placed in service. Normally, upon completion, a construction in progress item is reclassified, and the reclassified asset is capitalized and depreciated.

What does a Construction In Progress of 円3,365 Mil mean?
B-R 31 Ice Cream Co (TSE:2268) has a Construction In Progress of 円3,365 Mil as of Dec. 2025. Construction in Progress records the amount of construction work that is not complete. View historical data on B-R 31 Ice Cream Co and its competitors.
Is B-R 31 Ice Cream Co's Construction In Progress too high?
B-R 31 Ice Cream Co's current Construction In Progress is 円3,365 Mil. Overall, B-R 31 Ice Cream Co has a GF Score™ of 77/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B-R 31 Ice Cream Co's Construction In Progress compare to SYY and USFD?
B-R 31 Ice Cream Co's Construction In Progress of 円3,365 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 Construction In Progress for a Retail - Defensive company?
A good Construction In Progress depends on the Retail - Defensive industry context. However, Construction In Progress 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 Construction In Progress mean?
A high Construction In Progress can signal that a stock is expensive relative to its fundamentals. Construction in Progress records the amount of construction work that is not complete. View historical data on B-R 31 Ice Cream Co and its competitors. B-R 31 Ice Cream Co's current Construction In Progress is 円3,365 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5,842.50, compared to a current price of 円4,065.00 — trading 30.4% below its estimated fair value. The current Construction In Progress is 円3,365 Mil. B-R 31 Ice Cream Co's overall GF Score™ is 77/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Construction In Progress calculated?
Construction In Progress is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current Construction In Progress is 円3,365 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4,065.00 is trading 30.4% below its estimated GF Value™ of 円5,842.50. GuruFocus considers B-R 31 Ice Cream Co to be Significantly Undervalued.

Key valuation signals for TSE:2268:

  • Construction In Progress: 円3,365 Mil
  • GF Value™: 円5,842.50 vs. price of 円4,065.00 (30.4% below fair value)
  • GF Score™: 77/100 with 2 warning signs

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.
77GF Score

Get the complete analysis for TSE:2268

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

円4,065.00
Price
円5,842.50
GF Value