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

What is B-R 31 Ice Cream Co ROCE %?

B-R 31 Ice Cream Co TSE:2268 -0.36% 73 ROCE % is 0.00% as of Dec. 2025. GuruFocus rates TSE:2268 with a GF Score™ of 73/100 and a GF Value™ of 円5,842.50 (Modestly Undervalued). The stock has 2 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. B-R 31 Ice Cream Co's annualized ROCE % for the quarter that ended in Dec. 2025 was 0.00%.

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

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

B-R 31 Ice Cream Co ROCE % Related Terms

B-R 31 Ice Cream Co ROCE % Historical Data

* Premium members only.

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

B-R 31 Ice Cream Co Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

ROCE %

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9.65

12.64

13.09

14.36

15.17

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
ROCE %	Get a 7-Day Free Trial															0.00	8.64	29.36	0.00	8.94

73GF Score

B-R 31 Ice Cream Co Ltd TSE:2268

ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.

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B-R 31 Ice Cream Co ROCE % Calculation

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

ROCE %	=	EBIT	/	( (Capital Employed	+	Capital Employed)	/ count )
		(A: Dec. 2025 )		(A: Dec. 2024 )		(A: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(A: Dec. 2025 )		(A: Dec. 2024 )		(A: Dec. 2025 )
	=	2780.324	/	( ( (26314.796 - 8713.011)	+	(31803.89 - 12755.393) )	/ 2 )
	=	2780.324	/	( (17601.785	+	19048.497)	/ 2 )
	=	2780.324	/	18325.141
	=	15.17 %

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

ROCE %	=	EBIT ⁽¹⁾	/	( (Capital Employed	+	Capital Employed)	/ count )
		(Q: Dec. 2025 )		(Q: Jun. 2025 )		(Q: Dec. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Dec. 2025 )		(Q: Jun. 2025 )		(Q: Dec. 2025 )
	=	0	/	( ( (28613.905 - 10338.392)	+	(31803.89 - 12755.393) )	/ 2 )
	=	0	/	( ( 18275.513	+	19048.497 )	/ 2 )
	=	0	/	18662.005
	=	0.00 %

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

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of 0.00% mean?

B-R 31 Ice Cream Co (TSE:2268) has a ROCE % of 0.00% as of Dec. 2025.

Is B-R 31 Ice Cream Co's ROCE % too high?

B-R 31 Ice Cream Co's current ROCE % is 0.00%. 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 ROCE % compare to SYY and USFD?

B-R 31 Ice Cream Co's ROCE % of 0.00% can be compared against companies in the Retail - Defensive industry. The industry median ROCE % is 8.98. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good ROCE % for a Retail - Defensive company?

The median ROCE % among Retail - Defensive companies is 8.98, based on 307 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % 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 ROCE % mean?

A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Retail - Defensive industry, the median ROCE % is 8.98 — 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 ROCE % 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 ROCE % 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 ROCE % calculated?

ROCE % is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current ROCE % 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:

ROCE %: 0.00%
GF Value™: 円5,842.50 vs. price of 円4,120.00 (29.5% below fair value)
GF Score™: 73/100 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

Industry Consumer Defensive Retail - Defensive

Comparable Companies TSE:8142 TSE:8006 TSE:7520 TSE:2294 NGO:7675 NGO:8228 TSE:7481 TSE:9996 TSE:8030 TSE:2816 SYY USFD PFGC XLIS:JMT LSE:BNZL HKSE:01768 JSE:BID BKK:CPAXT SGX:VC2 CHEF

Address 3-2-1 Kami-Osaki, Shinagawa-ku, Tokyo Meguro Center, Tokyo, JPN, 141-0021

Website https://www.31ice.co.jp

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

ROCE % 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

View TSE:2268 Analysis

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