ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. B-R 31 Ice Cream Co's annualizedNet Income for the quarter that ended in Dec. 2025 was 円0 Mil.
B-R 31 Ice Cream Co's average Total Assets over the quarter that ended in Dec. 2025 was 円30,209 Mil. Therefore, B-R 31 Ice Cream Co's annualized ROA % 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 ROA % or its related term are showing as below:
TSE:2268'
s ROA % Range Over the Past 10 Years
Min: 0.96 Med: 3.38 Max: 6.48
Current: 3.96
During the past 13 years, B-R 31 Ice Cream Co's highest ROA % was 6.48%. The lowest was 0.96%. And the median was 3.38%.
TSE:2268's ROA % is ranked better than 53.55% of 310
companies
in the Retail - Defensive industry
Industry Median: 3.615
vs TSE:2268: 3.96
B-R 31 Ice Cream Co (TSE:2268) ROA % Explanation
ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A banks ROA % is typically well under 2%.
Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:
Note:
The Net Income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 2025) revenue data.
* 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
Like ROE, ROA % is calculated with only 12 months data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high ROA % may indicate vulnerability in the durability of the competitive advantage.
E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.
B-R 31 Ice Cream Co ROA % Related Terms
B-R 31 Ice Cream Co ROA % Historical Data
* Premium members only.
The historical data trend for B-R 31 Ice Cream Co's ROA % 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.
For the Food Distribution subindustry, B-R 31 Ice Cream Co's ROA %, along with its competitors' market caps and ROA % 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 ROA % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, B-R 31 Ice Cream Co's ROA % distribution charts can be found below:
* The bar in red indicates where B-R 31 Ice Cream Co's ROA % 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 ROA %, the net income of the last fiscal year and the average total assets 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.
ROA % is displayed in the 30-year financial page.
B-R 31 Ice Cream Co (TSE:2268) has a ROA % of 0.00% as of Dec. 2025. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on B-R 31 Ice Cream Co and its competitors. Over the past decade, B-R 31 Ice Cream Co's ROA % has ranged from 0.96 to 6.48. According to the industry distribution chart, B-R 31 Ice Cream Co ranks #144 out of 310 companies in the Retail - Defensive industry, placing it in the top 46.5%.
Is B-R 31 Ice Cream Co's ROA % too high?
B-R 31 Ice Cream Co's current ROA % is 0.00%. Over the past 10 years, this metric has ranged from a low of 0.96 to a high of 6.48. Based on the distribution chart, B-R 31 Ice Cream Co ranks #144 out of 310 companies in the Retail - Defensive industry, which is above the industry midpoint. Overall, B-R 31 Ice Cream Co has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B-R 31 Ice Cream Co's ROA % compare to SYY and USFD?
According to the Retail - Defensive industry distribution chart, B-R 31 Ice Cream Co ranks #144 out of 310 companies for ROA %. This puts B-R 31 Ice Cream Co in the upper half of its industry. The industry median ROA % is 3.62. Historically, B-R 31 Ice Cream Co's own ROA % has ranged from 0.96 to 6.48 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 ROA % for a Retail - Defensive company?
The median ROA % among Retail - Defensive companies is 3.62, based on 310 companies in the industry. Companies in the top quartile (top 25%) have a ROA % significantly above this median, while those in the bottom quartile fall well below. However, ROA % 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on B-R 31 Ice Cream Co and its competitors. For the Retail - Defensive industry, the median ROA % is 3.62 — 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 ROA % 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 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 ROA % is 0.00%. B-R 31 Ice Cream Co's overall GF Score™ is 73/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROA % calculated?
ROA % is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current ROA % 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4,120.00 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:
ROA %: 0.00%
GF Value™: 円5,842.50 vs. price of 円4,120.00 (29.5% 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.
73GF Score
Get the complete analysis for TSE:2268
ROA % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:2268 has been successfully added to your 
