B-R 31 Ice Cream Co (TSE:2268) Days Inventory: 67.22 (As of Jun. 2026) — Near Median

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TSE:2268 B-R 31 Ice Cream Co Ltd TSE:2268
72 GF Score
Price 円4,050.00
GF Value 円5,239.66
Valuation Modestly Undervalued
! 1 Warning Sign
View Full Analysis

What is B-R 31 Ice Cream Co Days Inventory?

B-R 31 Ice Cream Co TSE:2268 72 Days Inventory is 67.22 as of Jun. 2026, which is 6% above its 10-year median of 63.69. GuruFocus rates TSE:2268 with a GF Score™ of 72/100 and a GF Value™ of 円5,239.66 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 300 Retail - Defensive companies, B-R 31 Ice Cream Co ranks worse than 75.67% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). B-R 31 Ice Cream Co's Average Total Inventories for the three months ended in Jun. 2026 was 円4,268 Mil. B-R 31 Ice Cream Co's Cost of Goods Sold for the three months ended in Jun. 2026 was 円5,793 Mil. Hence, B-R 31 Ice Cream Co's Days Inventory for the three months ended in Jun. 2026 was 67.22.

The historical rank and industry rank for B-R 31 Ice Cream Co's Days Inventory or its related term are showing as below:

TSE:2268' s Days Inventory Range Over the Past 10 Years
Min: 54.85   Med: 63.69   Max: 74.42
Current: 70.23

During the past 13 years, B-R 31 Ice Cream Co's highest Days Inventory was 74.42. The lowest was 54.85. And the median was 63.69.

TSE:2268's Days Inventory is ranked worse than
75.67% of 300 companies
in the Retail - Defensive industry
Industry Median: 41.295 vs TSE:2268: 70.23

B-R 31 Ice Cream Co's Days Inventory declined from Jun. 2025 (73.11) to Jun. 2026 (67.22).

Inventory Turnover measures how fast the company turns over its inventory within a year. B-R 31 Ice Cream Co's Inventory Turnover for the three months ended in Jun. 2026 was 1.36.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. B-R 31 Ice Cream Co's Inventory-to-Revenue for the three months ended in Jun. 2026 was 0.39.


B-R 31 Ice Cream Co  (TSE:2268) Days Inventory Explanation

Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:

1. Inventory Turnover measures how fast the company turns over its inventory within a year.

B-R 31 Ice Cream Co's Inventory Turnover for the three months ended in Jun. 2026 is calculated as

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

B-R 31 Ice Cream Co's Inventory to Revenue for the three months ended in Jun. 2026 is calculated as

Inventory-to-Revenue=Average Total Inventories / Revenue
=4267.5145 / 11079.708
=0.39

* 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.


Be Aware

A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.


B-R 31 Ice Cream Co Days Inventory Related Terms


B-R 31 Ice Cream Co Days Inventory Historical Data

* Premium members only.

The historical data trend for B-R 31 Ice Cream Co's Days Inventory 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 Days Inventory Chart

B-R 31 Ice Cream Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
Get a 7-Day Free Trial Premium Member Only Premium Member Only 65.24 54.85 64.53 62.84 65.46

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
Days Inventory 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 73.11 23.98 0.00 88.82 67.22

TSE:2268 vs SYY, USFD, PFGC: Days Inventory Comparison

For the Food Distribution subindustry, B-R 31 Ice Cream Co's Days Inventory, along with its competitors' market caps and Days Inventory 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 Days Inventory vs Retail - Defensive Industry

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

* The bar in red indicates where B-R 31 Ice Cream Co's Days Inventory falls into.


TSE:2268
72GF Score
B-R 31 Ice Cream Co Ltd TSE:2268
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

B-R 31 Ice Cream Co Days Inventory Calculation

Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

B-R 31 Ice Cream Co's Days Inventory for the fiscal year that ended in Dec. 2025 is calculated as

Days Inventory (A: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (2831.864 + 3361.229) / 2 ) / 17267.145*365
=3096.5465 / 17267.145*365
=65.46

B-R 31 Ice Cream Co's Days Inventory for the quarter that ended in Jun. 2026 is calculated as:

Days Inventory (Q: Jun. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Mar. 2026 ) + Total Inventories (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (4173.494 + 4361.535) / 2 ) / 5792.722*365 / 4
=4267.5145 / 5792.722*365 / 4
=67.22

* 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.

Frequently Asked Questions Learn more about Days Inventory →
What does a Days Inventory of 67.22 mean?
B-R 31 Ice Cream Co (TSE:2268) has a Days Inventory of 67.22 as of Jun. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on B-R 31 Ice Cream Co and its competitors. This is near median its historical median of 63.69. Over the past decade, B-R 31 Ice Cream Co's Days Inventory has ranged from 54.85 to 74.42. According to the industry distribution chart, B-R 31 Ice Cream Co ranks #227 out of 300 companies in the Retail - Defensive industry, placing it in the top 75.7%.
Is B-R 31 Ice Cream Co's Days Inventory too high?
B-R 31 Ice Cream Co's current Days Inventory of 67.22 is near median its 10-year median of 63.69. Over the past 10 years, this metric has ranged from a low of 54.85 to a high of 74.42. The Retail - Defensive industry median Days Inventory is 41.30. B-R 31 Ice Cream Co's value of 67.22 is 62.8% above this industry median. Based on the distribution chart, B-R 31 Ice Cream Co ranks #227 out of 300 companies in the Retail - Defensive industry, which is in the bottom quartile relative to peers. Overall, B-R 31 Ice Cream Co has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B-R 31 Ice Cream Co's Days Inventory compare to SYY and USFD?
According to the Retail - Defensive industry distribution chart, B-R 31 Ice Cream Co ranks #227 out of 300 companies for Days Inventory. This places B-R 31 Ice Cream Co in the lower half of its industry. The industry median Days Inventory is 41.30. B-R 31 Ice Cream Co's value of 67.22 is 62.8% above this benchmark. Historically, B-R 31 Ice Cream Co's own Days Inventory has ranged from 54.85 to 74.42 over the past decade. While the company's 10-year median is 63.69 vs. the industry median of 41.30, B-R 31 Ice Cream Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Inventory for a Retail - Defensive company?
The median Days Inventory among Retail - Defensive companies is 41.30, based on 300 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. B-R 31 Ice Cream Co's current Days Inventory of 67.22 is 62.8% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on B-R 31 Ice Cream Co and its competitors. For the Retail - Defensive industry, the median Days Inventory is 41.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B-R 31 Ice Cream Co's current Days Inventory is 67.22, which is near median its own 10-year median of 63.69. 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 Modestly Undervalued. The stock's GF Value™ is 円5,239.66, compared to a current price of 円4,050.00 — trading 22.7% below its estimated fair value. The current Days Inventory is 67.22, which is near median its 10-year median of 63.69 and 62.8% above the Retail - Defensive industry median of 41.30. B-R 31 Ice Cream Co's overall GF Score™ is 72/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current Days Inventory is 67.22 as of Jun. 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4,050.00 is trading 22.7% below its estimated GF Value™ of 円5,239.66. GuruFocus considers B-R 31 Ice Cream Co to be Modestly Undervalued.

Key valuation signals for TSE:2268:

  • Days Inventory: 67.22 (near median its 10-year median of 63.69)
  • GF Value™: 円5,239.66 vs. price of 円4,050.00 (22.7% below fair value)
  • GF Score™: 72/100 with 1 warning sign
  • Industry Position: 62.8% above the Retail - Defensive median (#227 of 300)

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.
72GF Score

Get the complete analysis for TSE:2268

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

円4,050.00
Price
円5,239.66
GF Value