B-R 31 Ice Cream Co (TSE:2268) Cyclically Adjusted Revenue per Share: 円2,691.60 (As of Mar. 2026)

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TSE:2268 B-R 31 Ice Cream Co Ltd TSE:2268
71 GF Score
Price 円4,085.00
GF Value 円6,601.32
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is B-R 31 Ice Cream Co Cyclically Adjusted Revenue per Share?

B-R 31 Ice Cream Co TSE:2268 -0.37% 71 Cyclically Adjusted Revenue per Share is 円2,691.60 as of Mar. 2026. GuruFocus rates TSE:2268 with a GF Score™ of 71/100 and a GF Value™ of 円6,601.32 (Significantly Undervalued). The stock has 1 warning sign investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

B-R 31 Ice Cream Co's adjusted revenue per share for the three months ended in Mar. 2026 was 円775.387. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is 円2,691.60 for the trailing ten years ended in Mar. 2026.

During the past 12 months, B-R 31 Ice Cream Co's average Cyclically Adjusted Revenue Growth Rate was 14.10% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of B-R 31 Ice Cream Co was 2.40% per year. The lowest was -0.20% per year. And the median was 0.40% per year.

As of today (2026-07-27), B-R 31 Ice Cream Co's current stock price is 円4085.00. B-R 31 Ice Cream Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was 円2,691.60. B-R 31 Ice Cream Co's Cyclically Adjusted PS Ratio of today is 1.52.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of B-R 31 Ice Cream Co was 2.03. The lowest was 1.50. And the median was 1.90.


B-R 31 Ice Cream Co  (TSE:2268) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

B-R 31 Ice Cream Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=4085.00/2691.60
=1.52

* 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of B-R 31 Ice Cream Co was 2.03. The lowest was 1.50. And the median was 1.90.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


B-R 31 Ice Cream Co Cyclically Adjusted Revenue per Share Related Terms


B-R 31 Ice Cream Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for B-R 31 Ice Cream Co's Cyclically Adjusted Revenue per Share 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 Cyclically Adjusted Revenue per Share Chart

B-R 31 Ice Cream Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,058.92 2,135.53 2,211.05 0.00 0.00

B-R 31 Ice Cream Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Cyclically Adjusted Revenue per Share 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 2,426.21 2,648.40 0.00 2,691.60 0.00

TSE:2268 vs SYY, USFD, PFGC: Cyclically Adjusted Revenue per Share Comparison

For the Food Distribution subindustry, B-R 31 Ice Cream Co's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


B-R 31 Ice Cream Co Cyclically Adjusted PS Ratio vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, B-R 31 Ice Cream Co's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where B-R 31 Ice Cream Co's Cyclically Adjusted PS Ratio falls into.


TSE:2268
71GF Score
B-R 31 Ice Cream Co Ltd TSE:2268
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

B-R 31 Ice Cream Co Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Revenue per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, B-R 31 Ice Cream Co's adjusted Revenue per Share data for the three months ended in Mar. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=775.387/112.7000*112.7000
=775.387

Current CPI (Mar. 2026) = 112.7000.

B-R 31 Ice Cream Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201603 391.933 97.900 451.183
201606 536.924 98.100 616.833
201609 621.011 98.000 714.163
201612 495.201 98.400 567.166
201703 396.432 98.100 455.432
201706 563.364 98.500 644.580
201709 599.034 98.800 683.311
201712 494.968 99.400 561.196
201803 446.697 99.200 507.487
201806 526.359 99.200 597.991
201809 604.491 99.900 681.943
201812 506.639 99.700 572.700
201903 392.753 99.700 443.965
201906 507.601 99.800 573.213
201909 603.079 100.100 678.991
201912 501.340 100.500 562.199
202003 414.417 100.300 465.651
202006 397.265 99.900 448.166
202009 563.442 99.900 635.635
202012 451.187 99.300 512.072
202103 377.693 99.900 426.086
202106 496.534 99.500 562.406
202109 601.906 100.100 677.670
202112 535.901 100.100 603.357
202203 445.097 101.100 496.166
202206 597.621 101.800 661.610
202209 686.590 103.100 750.521
202212 557.790 104.100 603.871
202303 513.244 104.400 554.048
202306 655.528 105.200 702.262
202309 783.311 106.200 831.254
202312 617.509 106.800 651.622
202403 577.341 107.200 606.962
202406 896.162 108.200 933.433
202412 0.000 110.700 0.000
202503 683.369 111.100 693.210
202506 958.090 111.700 966.667
202509 2,683.023 112.000 2,699.792
202512 0.000 113.000 0.000
202603 775.387 112.700 775.387

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of 円2,691.60 mean?
B-R 31 Ice Cream Co (TSE:2268) has a Cyclically Adjusted Revenue per Share of 円2,691.60 as of Mar. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on B-R 31 Ice Cream Co and its competitors.
Is B-R 31 Ice Cream Co's Cyclically Adjusted Revenue per Share too high?
B-R 31 Ice Cream Co's current Cyclically Adjusted Revenue per Share is 円2,691.60. Overall, B-R 31 Ice Cream Co has a GF Score™ of 71/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B-R 31 Ice Cream Co's Cyclically Adjusted Revenue per Share compare to SYY and USFD?
B-R 31 Ice Cream Co's Cyclically Adjusted Revenue per Share of 円2,691.60 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 Cyclically Adjusted Revenue per Share for a Retail - Defensive company?
A good Cyclically Adjusted Revenue per Share depends on the Retail - Defensive industry context. However, Cyclically Adjusted Revenue per Share 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 Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on B-R 31 Ice Cream Co and its competitors. B-R 31 Ice Cream Co's current Cyclically Adjusted Revenue per Share is 円2,691.60. 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6,601.32, compared to a current price of 円4,085.00 — trading 38.1% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is 円2,691.60. B-R 31 Ice Cream Co's overall GF Score™ is 71/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current Cyclically Adjusted Revenue per Share is 円2,691.60 as of Mar. 2026. 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4,085.00 is trading 38.1% below its estimated GF Value™ of 円6,601.32. GuruFocus considers B-R 31 Ice Cream Co to be Significantly Undervalued.

Key valuation signals for TSE:2268:

  • Cyclically Adjusted Revenue per Share: 円2,691.60
  • GF Value™: 円6,601.32 vs. price of 円4,085.00 (38.1% below fair value)
  • GF Score™: 71/100 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.
71GF Score

Get the complete analysis for TSE:2268

Cyclically Adjusted Revenue per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円4,085.00
Price
円6,601.32
GF Value