The historical rank and industry rank for B-R 31 Ice Cream Co's Days Payable or its related term are showing as below:
TSE:2268'
s Days Payable Range Over the Past 10 Years
Min: 19.69 Med: 22.07 Max: 72.08
Current: 50
During the past 13 years, B-R 31 Ice Cream Co's highest Days Payable was 72.08. The lowest was 19.69. And the median was 22.07.
TSE:2268's Days Payable is ranked better than 57.62% of 302
companies
in the Retail - Defensive industry
Industry Median: 43.31
vs TSE:2268: 50.00
B-R 31 Ice Cream Co's Days Payable
declined
from Jun. 2024 (18.88) to Dec. 2025 (0.00).
It may suggest that B-R 31 Ice Cream Coaccelerated paying its suppliers.
B-R 31 Ice Cream Co Days Payable Related Terms
B-R 31 Ice Cream Co Days Payable Historical Data
* Premium members only.
The historical data trend for B-R 31 Ice Cream Co's Days 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.
TSE:2268 vs SYY, USFD, PFGC: Days Payable Comparison
For the Food Distribution subindustry, B-R 31 Ice Cream Co's Days Payable, along with its competitors' market caps and Days Payable 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 Payable vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, B-R 31 Ice Cream Co's Days Payable distribution charts can be found below:
* The bar in red indicates where B-R 31 Ice Cream Co's Days Payable falls into.
Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.
B-R 31 Ice Cream Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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 (TSE:2268) has a Days Payable of 0.00 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on B-R 31 Ice Cream Co and its competitors. Over the past decade, B-R 31 Ice Cream Co's Days Payable has ranged from 19.69 to 72.08. According to the industry distribution chart, B-R 31 Ice Cream Co ranks #128 out of 302 companies in the Retail - Defensive industry, placing it in the top 42.4%.
Is B-R 31 Ice Cream Co's Days Payable too high?
B-R 31 Ice Cream Co's current Days Payable is 0.00. Over the past 10 years, this metric has ranged from a low of 19.69 to a high of 72.08. Based on the distribution chart, B-R 31 Ice Cream Co ranks #128 out of 302 companies in the Retail - Defensive industry, which is above the industry midpoint. Overall, B-R 31 Ice Cream Co has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B-R 31 Ice Cream Co's Days Payable compare to SYY and USFD?
According to the Retail - Defensive industry distribution chart, B-R 31 Ice Cream Co ranks #128 out of 302 companies for Days Payable. This puts B-R 31 Ice Cream Co in the upper half of its industry. The industry median Days Payable is 43.31. Historically, B-R 31 Ice Cream Co's own Days Payable has ranged from 19.69 to 72.08 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Retail - Defensive company?
The median Days Payable among Retail - Defensive companies is 43.31, based on 302 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days 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 Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on B-R 31 Ice Cream Co and its competitors. For the Retail - Defensive industry, the median Days Payable is 43.31 — 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 Payable is 0.00. 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5,861.41, compared to a current price of 円4,080.00 — trading 30.4% below its estimated fair value. The current Days Payable is 0.00. B-R 31 Ice Cream Co's overall GF Score™ is 75/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current Days Payable is 0.00 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4,080.00 is trading 30.4% below its estimated GF Value™ of 円5,861.41.
GuruFocus considers B-R 31 Ice Cream Co to be Significantly Undervalued.
Key valuation signals for TSE:2268:
Days Payable: 0.00
GF Value™: 円5,861.41 vs. price of 円4,080.00 (30.4% below fair value)
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 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.
75GF Score
Get the complete analysis for TSE:2268
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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