Universal EntertainmentUETMF 58 Current Ratio is 2.24 as of Dec. 2025, which is 50% above its 10-year median of 1.49. GuruFocus rates UETMF with a GF Score™ of 58/100 and a GF Value™ of $8.77 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 857 Travel & Leisure companies, Universal Entertainment ranks better than 70.95% on this metric.
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Universal Entertainment's current ratio for the quarter that ended in Dec. 2025 was 2.24.
Universal Entertainment has a current ratio of 2.24. It generally indicates good short-term financial strength.
The historical rank and industry rank for Universal Entertainment's Current Ratio or its related term are showing as below:
UETMF'
s Current Ratio Range Over the Past 10 Years
Min: 0.63 Med: 1.49 Max: 2.66
Current: 2.23
During the past 13 years, Universal Entertainment's highest Current Ratio was 2.66. The lowest was 0.63. And the median was 1.49.
UETMF's Current Ratio is ranked better than 70.95% of 857
companies
in the Travel & Leisure industry
Industry Median: 1.38
vs UETMF: 2.23
Universal Entertainment (OTCPK:UETMF) Current Ratio Explanation
The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.
Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.
The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.
If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.
Universal Entertainment Current Ratio Related Terms
Universal Entertainment Current Ratio Historical Data
* 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.
For the Leisure subindustry, Universal Entertainment's Current Ratio, along with its competitors' market caps and Current Ratio 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.
Universal Entertainment Current Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Universal Entertainment's Current Ratio distribution charts can be found below:
* The bar in red indicates where Universal Entertainment's Current Ratio 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.
Universal Entertainment (UETMF) has a Current Ratio of 2.24 as of Dec. 2025. This is 50% above median its historical median of 1.49. Over the past decade, Universal Entertainment's Current Ratio has ranged from 0.63 to 2.66. According to the industry distribution chart, Universal Entertainment ranks #249 out of 857 companies in the Travel & Leisure industry, placing it in the top 29.1%.
Is Universal Entertainment's Current Ratio too high?
Universal Entertainment's current Current Ratio of 2.24 is 50% above median its 10-year median of 1.49. Over the past 10 years, this metric has ranged from a low of 0.63 to a high of 2.66. The Travel & Leisure industry median Current Ratio is 1.38. Universal Entertainment's value of 2.24 is 62.3% above this industry median. Based on the distribution chart, Universal Entertainment ranks #249 out of 857 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Universal Entertainment has a GF Score™ of 58/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Universal Entertainment's Current Ratio compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Universal Entertainment ranks #249 out of 857 companies for Current Ratio. This puts Universal Entertainment in the upper half of its industry. The industry median Current Ratio is 1.38. Universal Entertainment's value of 2.24 is 62.3% above this benchmark. Historically, Universal Entertainment's own Current Ratio has ranged from 0.63 to 2.66 over the past decade. While the company's 10-year median is 1.49 vs. the industry median of 1.38, Universal Entertainment has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Travel & Leisure company?
The median Current Ratio among Travel & Leisure companies is 1.38, based on 857 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Universal Entertainment's current Current Ratio of 2.24 is 62.3% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Travel & Leisure industry, the median Current Ratio is 1.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Entertainment's current Current Ratio is 2.24, which is 50% above median its own 10-year median of 1.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Entertainment stock overvalued right now?
Based on GuruFocus' analysis, Universal Entertainment (UETMF) is currently considered Possible Value Trap. The stock's GF Value™ is $8.77, compared to a current price of $4.10 — trading 53.2% below its estimated fair value. The current Current Ratio is 2.24, which is 50% above median its 10-year median of 1.49 and 62.3% above the Travel & Leisure industry median of 1.38. Universal Entertainment's overall GF Score™ is 58/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Universal Entertainment (UETMF), the current Current Ratio is 2.24 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 Universal Entertainment (UETMF) Overvalued in 2026?
Based on GuruFocus' analysis, Universal Entertainment stock appears to be undervalued.
The current stock price of $4.10 is trading 53.2% below its estimated GF Value™ of $8.77.
GuruFocus considers Universal Entertainment to be Possible Value Trap.
Key valuation signals for UETMF:
Current Ratio: 2.24 (50% above median its 10-year median of 1.49)
GF Value™: $8.77 vs. price of $4.10 (53.2% below fair value)
Industry Position: 62.3% above the Travel & Leisure median (#249 of 857)
No single metric tells the full story. See the UETMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Entertainment Corp is a Japanese manufacturer of gaming machines. The company's primary business, which constitutes the majority of consolidated revenue, is to manufacture and sell Pachislot and Pachinko gaming machines, and related parts and peripherals. The company operates in two segments-Gaming machine business and Integrated Resort (IR) Project. Universal Entertainment also operates the Okada Manila casino resort in Manila Bay, Philippines. In addition to gaming operations, the company has businesses in media content, broadcasting, online games, and restaurants. The company derives the vast majority of income domestically.
58GF Score
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