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B-R 31 ICE CREAM, Jan-Sep (Cumulative 3Q) Ordinary Profit Increases by 16%, Exceeds Full-Year Plan

Thu Oct 23, 2025 3:30 pm JST Earnings

2268 B-R 31 ICE CREAM CO.,LTD. 【J-GAAP】

Earnings Report

B-R 31 ICE CREAM CO.,LTD. <2268> [TSE Std] announced its financial results after the market closed on October 23rd (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending December 2025 (January to September) increased 15.7% from the same period last year, reaching 3.09 billion yen. Progress toward the full-year plan of 2.46 billion yen is 125.9%, already exceeding the target and also exceeding the five-year average of 101.4%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary loss for the October to December period (4Q) is expected to expand to a loss of 0.63 billion yen (compared to a loss of 0.28 billion yen in the same period last year). However, if the fourth-quarter performance remains at the same level as the first three quarters, the full-year plan may be increased.

In the most recent three-month period, from July to September (3Q), the consolidated ordinary profit grew 23.4% from the same period last year, reaching 1.40 billion yen. The operating profit margin rose from 13.1% in the same period last year to 13.5%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Jan - Sep, 2023 18,810 1,937 1,976 1,281 133.0 106.2 Oct 20, 2023 J-GAAP
Jan - Sep, 2024 23,138 2,692 2,676 1,705 177.0 112.1 Oct 18, 2024 J-GAAP
Jan - Sep, 2025 25,853 3,052 3,096 1,988 206.3 125.9 Oct 23, 2025 J-GAAP
YoY +11.7% +13.4% +15.7% +16.6% +16.6%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2024 16,490 842 849 561 58.3 30 Feb 10, 2025 J-GAAP
Jul - Dec, 2025 Guidance 17,043 735 768 459 47.6 25 Jul 24, 2025 J-GAAP
YoY +3.4% -12.7% -9.5% -18.2% -18.2%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2023 24,760 1,828 1,860 1,201 124.7 40 Feb 9, 2024 J-GAAP
Dec, 2024 30,688 2,363 2,387 1,543 160.2 50 Feb 10, 2025 J-GAAP
Dec, 2025 Guidance 32,860 2,430 2,460 1,550 160.9 50 Feb 10, 2025 J-GAAP
YoY +7.1% +2.8% +3.1% +0.5% +0.4%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2024 8,940 1,171 1,138 723 75.1 13.1 Oct 18, 2024 J-GAAP
Oct - Dec, 2024 7,550 -329 -289 -162 -16.8 -4.4 Feb 10, 2025 J-GAAP
Jan - Mar, 2025 6,585 420 378 242 25.2 6.4 Apr 22, 2025 J-GAAP
Apr - Jun, 2025 9,232 1,275 1,314 849 88.1 13.8 Jul 24, 2025 J-GAAP
Jul - Sep, 2025 10,036 1,357 1,404 897 93.1 13.5 Oct 23, 2025 J-GAAP
YoY +12.3% +15.9% +23.4% +24.1% +24.0%

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