B-R 31 Ice Cream Co (TSE:2268) EBIT: 円1,734 Mil (TTM As of Dec. 2025)


TSE:2268 B-R 31 Ice Cream Co Ltd TSE:2268
75 GF Score
Price 円4,120.00
GF Value 円5,842.50
Valuation Modestly Undervalued
! 2 Warning Signs
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What is B-R 31 Ice Cream Co EBIT?

B-R 31 Ice Cream Co TSE:2268 -0.36% 75 EBIT is 円1,734 Mil as of Dec. 2025. GuruFocus rates TSE:2268 with a GF Score™ of 75/100 and a GF Value™ of 円5,842.50 (Modestly Undervalued). The stock has 2 warning signs investors should review.

B-R 31 Ice Cream Co's earnings before interest and taxes (EBIT) for the three months ended in Dec. 2025 was 円0 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was 円1,734 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. B-R 31 Ice Cream Co's annualized ROC % for the quarter that ended in Dec. 2025 was 0.00%. B-R 31 Ice Cream Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 0.00%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. B-R 31 Ice Cream Co's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 4.61%.


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

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

B-R 31 Ice Cream Co's annualized ROC % for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=0 * ( 1 - 0% )/( (16963.601 + 18638.905)/ 2 )
=0/17801.253
=0.00 %

where

Invested Capital(Q: Jun. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=28613.905 - 6758.06 - ( 6506.567 - max(0, 10338.392 - 15230.636+6506.567))
=16963.601

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=31803.89 - 8887.526 - ( 7192.901 - max(0, 12755.393 - 17032.852+7192.901))
=18638.905

Note: The Operating Income data used here is four times the quarterly (Dec. 2025) data.

2. Joel Greenblatt's definition of Return on Capital:

B-R 31 Ice Cream Co's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Jun. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=0/( ( (12080.088 + max(-3752.245, 0)) + (13335.912 + max(-5209.084, 0)) )/ 2 )
=0/( ( 12080.088 + 13335.912 )/ 2 )
=0/12708
=0.00 %

where Working Capital is:

Working Capital(Q: Jun. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1557.297 + 3572.799 + 1080.285) - (6758.06 + 0 + 3204.566)
=-3752.245

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2816.204 + 3361.229 + 1058.114) - (8887.526 + 0 + 3557.105)
=-5209.084

When net working capital is negative, 0 is used.

Note: The EBIT data used here is four times the quarterly (Dec. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

B-R 31 Ice Cream Co's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=1733.938/37606.764
=4.61 %

* 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 EBIT Related Terms


B-R 31 Ice Cream Co EBIT Historical Data

* Premium members only.

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

B-R 31 Ice Cream Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,221.03 1,675.57 1,848.82 2,307.11 2,780.32

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
EBIT 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 0.00 378.90 1,312.41 0.00 421.53

TSE:2268 vs SYY, USFD, PFGC: EBIT Comparison

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

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

* The bar in red indicates where B-R 31 Ice Cream Co's EV-to-EBIT falls into.


TSE:2268
75GF Score
B-R 31 Ice Cream Co Ltd TSE:2268
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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B-R 31 Ice Cream Co EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was 円1,734 Mil.

* 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 EBIT →
What does a EBIT of 円1,734 Mil mean?
B-R 31 Ice Cream Co (TSE:2268) has a EBIT of 円1,734 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on B-R 31 Ice Cream Co.
Is B-R 31 Ice Cream Co's EBIT too high?
B-R 31 Ice Cream Co's current EBIT is 円1,734 Mil. Overall, B-R 31 Ice Cream Co has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B-R 31 Ice Cream Co's EBIT compare to SYY and USFD?
B-R 31 Ice Cream Co's EBIT of 円1,734 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 EBIT for a Retail - Defensive company?
A good EBIT depends on the Retail - Defensive industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on B-R 31 Ice Cream Co. B-R 31 Ice Cream Co's current EBIT is 円1,734 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 Modestly Undervalued. The stock's GF Value™ is 円5,842.50, compared to a current price of 円4,120.00 — trading 29.5% below its estimated fair value. The current EBIT is 円1,734 Mil. 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 EBIT calculated?
EBIT is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current EBIT is 円1,734 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4,120.00 is trading 29.5% below its estimated GF Value™ of 円5,842.50. GuruFocus considers B-R 31 Ice Cream Co to be Modestly Undervalued.

Key valuation signals for TSE:2268:

  • EBIT: 円1,734 Mil
  • GF Value™: 円5,842.50 vs. price of 円4,120.00 (29.5% below fair value)
  • GF Score™: 75/100 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.
75GF Score

Get the complete analysis for TSE:2268

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

円4,120.00
Price
円5,842.50
GF Value