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B-R 31 Ice Cream CoTSE:2268 74 Return-on-Tangible-Equity is 0.00% as of Dec. 2025. GuruFocus rates TSE:2268 with a GF Score™ of 74/100 and a GF Value™ of 円5,887.40 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 301 Retail - Defensive companies, B-R 31 Ice Cream Co ranks better than 73.09% on this metric.
Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. B-R 31 Ice Cream Co's annualized net income for the quarter that ended in Dec. 2025 was 円0 Mil. B-R 31 Ice Cream Co's average shareholder tangible equity for the quarter that ended in Dec. 2025 was 円14,349 Mil. Therefore, B-R 31 Ice Cream Co's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 0.00%.
The historical rank and industry rank for B-R 31 Ice Cream Co's Return-on-Tangible-Equity or its related term are showing as below:
TSE:2268'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 1.86 Med: 6.55 Max: 22.46
Current: 22.46
During the past 13 years, B-R 31 Ice Cream Co's highest Return-on-Tangible-Equity was 22.46%. The lowest was 1.86%. And the median was 6.55%.
TSE:2268's Return-on-Tangible-Equity is ranked better than 73.09% of 301
companies
in the Retail - Defensive industry
Industry Median: 10.96
vs TSE:2268: 22.46
B-R 31 Ice Cream Co (TSE:2268) Return-on-Tangible-Equity Explanation
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
B-R 31 Ice Cream Co Return-on-Tangible-Equity Related Terms
B-R 31 Ice Cream Co Return-on-Tangible-Equity Historical Data
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The historical data trend for B-R 31 Ice Cream Co's Return-on-Tangible-Equity 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 Return-on-Tangible-Equity Chart
TSE:2268 vs SYY, USFD, PFGC: Return-on-Tangible-Equity Comparison
For the Food Distribution subindustry, B-R 31 Ice Cream Co's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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 Return-on-Tangible-Equity vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, B-R 31 Ice Cream Co's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where B-R 31 Ice Cream Co's Return-on-Tangible-Equity falls into.
* 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.
In the calculation of annual Return-on-Tangible-Equity, the net income of the last fiscal year and the average total shareholder tangible equity over the fiscal year are used. In calculating the quarterly data,
the net income data used here is four times the quarterly (Dec. 2025) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 0.00% mean?
B-R 31 Ice Cream Co (TSE:2268) has a Return-on-Tangible-Equity of 0.00% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on B-R 31 Ice Cream Co and its competitors. Over the past decade, B-R 31 Ice Cream Co's Return-on-Tangible-Equity has ranged from 1.86 to 22.46. According to the industry distribution chart, B-R 31 Ice Cream Co ranks #81 out of 301 companies in the Retail - Defensive industry, placing it in the top 26.9%.
Is B-R 31 Ice Cream Co's Return-on-Tangible-Equity too high?
B-R 31 Ice Cream Co's current Return-on-Tangible-Equity is 0.00%. Over the past 10 years, this metric has ranged from a low of 1.86 to a high of 22.46. Based on the distribution chart, B-R 31 Ice Cream Co ranks #81 out of 301 companies in the Retail - Defensive industry, which is above the industry midpoint. 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 Return-on-Tangible-Equity compare to SYY and USFD?
According to the Retail - Defensive industry distribution chart, B-R 31 Ice Cream Co ranks #81 out of 301 companies for Return-on-Tangible-Equity. This puts B-R 31 Ice Cream Co in the upper half of its industry. The industry median Return-on-Tangible-Equity is 10.96. Historically, B-R 31 Ice Cream Co's own Return-on-Tangible-Equity has ranged from 1.86 to 22.46 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 Return-on-Tangible-Equity for a Retail - Defensive company?
The median Return-on-Tangible-Equity among Retail - Defensive companies is 10.96, based on 301 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity 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 Return-on-Tangible-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on B-R 31 Ice Cream Co and its competitors. For the Retail - Defensive industry, the median Return-on-Tangible-Equity is 10.96 — 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 Return-on-Tangible-Equity 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5,887.40, compared to a current price of 円4,080.00 — trading 30.7% below its estimated fair value. The current Return-on-Tangible-Equity 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 Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current Return-on-Tangible-Equity 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 30.7% below its estimated GF Value™ of 円5,887.40.
GuruFocus considers B-R 31 Ice Cream Co to be Significantly Undervalued.
Key valuation signals for TSE:2268:
Return-on-Tangible-Equity: 0.00%
GF Value™: 円5,887.40 vs. price of 円4,080.00 (30.7% 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.
74GF Score
Get the complete analysis for TSE:2268
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