B-R 31 ICE CREAM CO.,LTD.

2268 TSE Consumer Staples Foods
TSE Standard
¥4,060.00
+0.25%
Delayed · cached 15 min

Fair value analysis

2268
B-R 31 ICE CREAM CO.,LTD.
Consumer StaplesFoods
¥4,060.00
Close used for this calculation
¥4,219.14Fair value
Financial DNA Score
Profitability · Returns · Balance Sheet · Efficiency · Growth
51/100
Profitability19/25
Returns10/25
Balance Sheet11/25
Efficiency11/25
Growth17/25
Good
Quality radar
51Prof.19/25Ret.10/25Eff.11/25B.Sht11/25Growth17/25

Consensus fair value

¥4,219.14
Near FV
▲ +3.9% against the close used
Model range ¥483.72 – ¥7,335.83
The lowest and highest of the models that produced a value. This is the spread of the methods, not a price target.

Price target range & 52-week position

Bear¥483.72Fair value¥4,219.14Bull¥7,335.83
FairClose
52-week traded range
52W low ¥3,965.0052W high ¥4,245.00

The 52-week range is measured from the stored price history, not estimated.

Valuation summary

Trading close to the consensus fair value

B-R 31 ICE CREAM CO.,LTD. closed at ¥4,060.00, 3.8% below the consensus fair value of ¥4,219.14 drawn from 9 valuation models.

Financial DNA score 51/100 — Good. P/E of 22.1x against the 20x sector multiple the P/E model uses.

Quantitative summary only — not investment advice.

All valuation models

DCF Valuation
¥483.72
-88.1%
Σ[CF×(1+g)^n/(1.10)^n] + TV/(1.10)^10
g=9%, r=10%, tg=3%, n=10yr
Graham Number
¥2,536.20
-37.5%
√(22.5 × EPS × BVPS)
EPS=183.78, BVPS=1555.56 · outside Graham range (P/E 22.1, P/B 2.6) — asset-light, treat as a rough floor
P/E Fair Value
¥3,675.60
-9.5%
EPS × 20x (sector P/E)
EPS=183.78, Sector P/E=20x
Peter Lynch (PEG)
¥4,188.35
+3.2%
EPS × Growth% (PEG = 1 is fair)
EPS=183.78, g=22.8%
EV/EBITDA
¥7,335.83
+80.7%
(EBITDA × 18x − Net Debt) ÷ Shares
EBITDA=4.02B
Dividend Discount (DDM)
¥4,319.03
+6.4%
D1 ÷ (r − g) where D1 = D0×(1+g)
D0=79.98, r=10%, g=8%
Book Value (P/B)
¥2,488.89
-38.7%
BVPS × (ROE−g)÷(r−g) [Justified P/B — RIM-based]
BVPS=1555.56, ROE=12.4%, g=6%, r=10%
Reverse DCF
¥4,060.00
+0.0%
Solve for g: Price = Σ[EPS×(1+g)^n/(1.10)^n] + TV
Implied: 8.5% | Historical: 22.8%
Margin of Safety
¥1,673.88
-58.8%
Avg(DCF, Graham, P/E) × 75% (25% safety buffer)
Avg fair value=2231.84, MoS=25%

Computed on September 12, 2026 from the most recent annual report on file and that day's closing price. Where a company has seen its earnings move sharply since its last annual report, this figure will lag the market.

Educational data only. Not a recommendation to buy, sell or hold any security.

Educational data only. Not a recommendation to buy, sell or hold any security.