B-R 31 Ice Cream Co.,Ltd. (TYO:2268)

Aspen Technology Ratios and Metrics

Market cap in millions JPY. Fiscal year is January - December.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2011	FY 2010
Period Ending	Aug 7, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2011	Dec 31, 2010
Market Capitalization	40,326	38,736	38,881	39,411	26,798	23,946
Market Cap Growth	3.70%	-0.37%	-1.34%	47.07%	11.91%	10.94%
Enterprise Value	36,068	31,703	32,995	33,665	22,885	20,407
Last Close Price	4185.00	3996.30	3962.08	3977.36	2362.47	2053.66
PE Ratio	24.41	25.10	32.37	31.99	17.48	14.50
PS Ratio	1.25	1.26	1.57	1.79	1.34	1.27
PB Ratio	2.81	2.84	3.14	3.46	2.66	2.56
P/TBV Ratio	2.95	3.00	3.32	3.66	2.71	2.62
P/FCF Ratio	-	59.96	25.80	37.86	41.45	13.30
P/OCF Ratio	11.82	10.94	14.28	20.14	13.01	9.87
EV/Sales Ratio	1.12	1.03	1.33	1.53	1.14	1.09
EV/EBITDA Ratio	9.19	8.44	10.02	10.64	5.85	5.29
EV/EBIT Ratio	14.22	13.41	18.04	19.70	7.85	7.02
EV/FCF Ratio	-40.85	49.08	21.89	32.34	35.39	11.33
Debt / Equity Ratio	0.16	0.18	0.06	0.09	-	-
Debt / EBITDA Ratio	0.57	0.66	0.23	0.31	-	-
Debt / FCF Ratio	-	3.81	0.49	0.94	-	-
Asset Turnover	1.25	1.29	1.20	-	1.42	1.45
Inventory Turnover	5.30	5.93	5.78	-	10.57	12.10
Quick Ratio	1.05	1.28	1.31	1.34	2.02	2.11
Current Ratio	1.47	1.67	1.76	1.71	2.48	2.52
Return on Equity (ROE)	11.95%	11.87%	10.11%	-	15.76%	18.54%
Return on Assets (ROA)	6.15%	6.20%	5.53%	-	12.86%	14.01%
Return on Capital (ROIC)	10.39%	10.12%	8.97%	-	18.73%	20.39%
Return on Capital Employed (ROCE)	13.90%	13.40%	12.60%	12.40%	25.40%	27.50%
Earnings Yield	4.10%	3.98%	3.09%	3.13%	5.72%	6.90%
FCF Yield	-2.19%	1.67%	3.88%	2.64%	2.41%	7.52%
Dividend Yield	1.19%	1.25%	1.01%	0.75%	3.39%	3.41%
Payout Ratio	29.06%	24.89%	28.06%	23.38%	53.40%	12.18%
Buyback Yield / Dilution	-	-	0.00%	0.00%	0.00%	-
Total Shareholder Return	1.20%	1.25%	1.01%	0.76%	3.39%	3.41%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.