B-R 31 Ice Cream Co (TSE:2268) Inventory Turnover: 0.00 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:2268 B-R 31 Ice Cream Co Ltd TSE:2268
74 GF Score
Price 円4,085.00
GF Value 円5,889.76
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

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

B-R 31 Ice Cream Co TSE:2268 -0.24% 74 Inventory Turnover is 0.00 as of Dec. 2025. GuruFocus rates TSE:2268 with a GF Score™ of 74/100 and a GF Value™ of 円5,889.76 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Inventory Turnover measures how fast the company turns over its inventory within a year. It is calculated as Cost of Goods Sold divided by Total Inventories. B-R 31 Ice Cream Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円0 Mil. B-R 31 Ice Cream Co's Average Total Inventories for the quarter that ended in Dec. 2025 was 円3,200 Mil. B-R 31 Ice Cream Co's Inventory Turnover for the quarter that ended in Dec. 2025 was 0.00.

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

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  (TSE:2268) Inventory Turnover Explanation

Inventory Turnover measures how fast the company turns over its inventory within a year. A higher Inventory Turnover means the company has light inventory. Therefore the company spends less money on storage, write downs, and obsolete inventory. If the inventory is too light, it may affect sales because the company may not have enough to meet demand.

1. 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 three months ended in Dec. 2025 is calculated as:

Days Inventory =Average Total Inventories (Q: Dec. 2025 )/Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=3199.844/0*365 / 4
=

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 quarter that ended in Dec. 2025 is calculated as

Inventory-to-Revenue=Average Total Inventories (Q: Dec. 2025 ) / Revenue (Q: Dec. 2025 )
=3199.844 / 0
=

* 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

Usually retailers pile up their inventories at holiday seasons to meet the stronger demand. Therefore, the inventory of a particular quarter of a year should not be used to calculate Inventory Turnover. An average inventory is a better indication.

B-R 31 Ice Cream Co Inventory Turnover Related Terms

B-R 31 Ice Cream Co Inventory Turnover Historical Data

* Premium members only.

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

B-R 31 Ice Cream Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Inventory Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.59 6.65 5.66 5.81 5.58

B-R 31 Ice Cream Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Inventory Turnover 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 1.01 1.25 3.81 0.00 1.03
TSE:2268
74GF Score
B-R 31 Ice Cream Co Ltd TSE:2268
Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

B-R 31 Ice Cream Co Inventory Turnover Calculation

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

Inventory Turnover (A: Dec. 2025 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (A: Dec. 2025 ) / ((Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count )
=17267.145 / ((2831.864 + 3361.229) / 2 )
=17267.145 / 3096.5465
=5.58

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

Inventory Turnover (Q: Dec. 2025 )
=Cost of Goods Sold / Average Total Inventories
=Cost of Goods Sold (Q: Dec. 2025 ) / ((Total Inventories (Q: Sep. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count )
=0 / ((3038.459 + 3361.229) / 2 )
=0 / 3199.844
=0.00

* 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 Inventory Turnover →
What does a Inventory Turnover of 0.00 mean?
B-R 31 Ice Cream Co (TSE:2268) has a Inventory Turnover of 0.00 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on B-R 31 Ice Cream Co and its competitors.
Is B-R 31 Ice Cream Co's Inventory Turnover too high?
B-R 31 Ice Cream Co's current Inventory Turnover is 0.00. Overall, B-R 31 Ice Cream Co has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B-R 31 Ice Cream Co's Inventory Turnover compare to SYY and USFD?
B-R 31 Ice Cream Co's Inventory Turnover of 0.00 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 Inventory Turnover for a Retail - Defensive company?
A good Inventory Turnover depends on the Retail - Defensive industry context. However, Inventory Turnover 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 Inventory Turnover mean?
A high Inventory Turnover can signal that a stock is expensive relative to its fundamentals. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on B-R 31 Ice Cream Co and its competitors. B-R 31 Ice Cream Co's current Inventory Turnover 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5,889.76, compared to a current price of 円4,085.00 — trading 30.6% below its estimated fair value. The current Inventory Turnover is 0.00. B-R 31 Ice Cream Co's overall GF Score™ is 74/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Inventory Turnover calculated?
Inventory Turnover is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current Inventory Turnover 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4,085.00 is trading 30.6% below its estimated GF Value™ of 円5,889.76. GuruFocus considers B-R 31 Ice Cream Co to be Significantly Undervalued.

Key valuation signals for TSE:2268:

  • Inventory Turnover: 0.00
  • GF Value™: 円5,889.76 vs. price of 円4,085.00 (30.6% below fair value)
  • GF Score™: 74/100 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.
74GF Score

Get the complete analysis for TSE:2268

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

円4,085.00
Price
円5,889.76
GF Value