Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.
B-R 31 Ice Cream Co's operating assets for the quarter that ended in Dec. 2025 was 円24,611 Mil. B-R 31 Ice Cream Co's operating liabilities for the quarter that ended in Dec. 2025 was 円14,788 Mil. B-R 31 Ice Cream Co's Total Assets for the quarter that ended in Jun. 2025 was 円28,614 Mil. Therefore, B-R 31 Ice Cream Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.34.
B-R 31 Ice Cream Co Scaled Net Operating Assets Related Terms
B-R 31 Ice Cream Co Scaled Net Operating Assets Historical Data
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The historical data trend for B-R 31 Ice Cream Co's Scaled Net Operating Assets 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 Scaled Net Operating Assets Chart
TSE:2268 vs SYY, USFD, PFGC: Scaled Net Operating Assets Comparison
For the Food Distribution subindustry, B-R 31 Ice Cream Co's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets 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 Scaled Net Operating Assets vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, B-R 31 Ice Cream Co's Scaled Net Operating Assets distribution charts can be found below:
* The bar in red indicates where B-R 31 Ice Cream Co's Scaled Net Operating Assets 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.
What does a Scaled Net Operating Assets of 0.34 mean?
B-R 31 Ice Cream Co (TSE:2268) has a Scaled Net Operating Assets of 0.34 as of Dec. 2025. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on B-R 31 Ice Cream Co and its competitors.
Is B-R 31 Ice Cream Co's Scaled Net Operating Assets too high?
B-R 31 Ice Cream Co's current Scaled Net Operating Assets is 0.34. Overall, B-R 31 Ice Cream Co has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B-R 31 Ice Cream Co's Scaled Net Operating Assets compare to SYY and USFD?
B-R 31 Ice Cream Co's Scaled Net Operating Assets of 0.34 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 Scaled Net Operating Assets for a Retail - Defensive company?
A good Scaled Net Operating Assets depends on the Retail - Defensive industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on B-R 31 Ice Cream Co and its competitors. B-R 31 Ice Cream Co's current Scaled Net Operating Assets is 0.34. 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5,861.41, compared to a current price of 円4,080.00 — trading 30.4% below its estimated fair value. The current Scaled Net Operating Assets is 0.34. 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 Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For B-R 31 Ice Cream Co (TSE:2268), the current Scaled Net Operating Assets is 0.34 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 30.4% below its estimated GF Value™ of 円5,861.41.
GuruFocus considers B-R 31 Ice Cream Co to be Significantly Undervalued.
Key valuation signals for TSE:2268:
Scaled Net Operating Assets: 0.34
GF Value™: 円5,861.41 vs. price of 円4,080.00 (30.4% 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.
75GF Score
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Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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