UETMF (Universal Entertainment) Cyclically Adjusted Book per Share: $39.27 (As of Dec. 2025)


UETMF Universal Entertainment Corp UETMF
51 GF Score
Price $3.87
GF Value $7.93
Valuation Possible Value Trap
! 6 Warning Signs
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What is Universal Entertainment Cyclically Adjusted Book per Share?

Universal Entertainment UETMF 51 Cyclically Adjusted Book per Share is $39.27 as of Dec. 2025. GuruFocus rates UETMF with a GF Score™ of 51/100 and a GF Value™ of $7.93 (Possible Value Trap). The stock has 6 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

Universal Entertainment's adjusted book value per share for the three months ended in Dec. 2025 was $10.734. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is $39.27 for the trailing ten years ended in Dec. 2025.

During the past 12 months, Universal Entertainment's average Cyclically Adjusted Book Growth Rate was 3.10% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 6.80% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 8.60% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Book Growth Rate using Cyclically Adjusted Book per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Universal Entertainment was 10.40% per year. The lowest was 6.80% per year. And the median was 9.90% per year.

As of today (2026-07-05), Universal Entertainment's current stock price is $3.87. Universal Entertainment's Cyclically Adjusted Book per Share for the quarter that ended in Dec. 2025 was $39.27. Universal Entertainment's Cyclically Adjusted PB Ratio of today is 0.10.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Universal Entertainment was 2.32. The lowest was 0.13. And the median was 0.65.


Universal Entertainment  (OTCPK:UETMF) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

Universal Entertainment's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=3.87/39.27
=0.10

* 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.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Universal Entertainment was 2.32. The lowest was 0.13. And the median was 0.65.


Be Aware

Cyclically Adjusted PB Ratio works better for cyclical companies. It gives you a better idea on the company's real book value.


Universal Entertainment Cyclically Adjusted Book per Share Related Terms


Universal Entertainment Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Universal Entertainment's Cyclically Adjusted Book per Share 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.

Universal Entertainment Cyclically Adjusted Book per Share Chart

Universal Entertainment Annual Data
Trend Mar16 Mar17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 31.85 24.92 24.50 42.14 39.27

Universal Entertainment Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Book per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 30.41 35.12 31.11 39.27 0.00

UETMF vs AS, HAS, LTH: Cyclically Adjusted Book per Share Comparison

For the Leisure subindustry, Universal Entertainment's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted PB 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 Cyclically Adjusted PB Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Universal Entertainment's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Universal Entertainment's Cyclically Adjusted PB Ratio falls into.


UETMF
51GF Score
Universal Entertainment Corp UETMF
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Universal Entertainment Cyclically Adjusted Book per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Universal Entertainment's adjusted Book Value per Share data for the three months ended in Dec. 2025 was:

Adj_Book= Book Value per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=10.734/113.0000*113.0000
=10.734

Current CPI (Dec. 2025) = 113.0000.

Universal Entertainment Quarterly Data

Book Value per Share CPI Adj_Book
201603 27.538 97.900 31.785
201606 29.047 98.100 33.459
201609 28.371 98.000 32.714
201612 23.608 98.400 27.111
201703 29.125 98.100 33.549
201706 26.620 98.500 30.539
201709 26.526 98.800 30.338
201712 0.000 99.400 0.000
201803 46.279 99.200 52.717
201806 44.541 99.200 50.737
201809 43.159 99.900 48.818
201812 42.310 99.700 47.954
201903 42.231 99.700 47.865
201906 43.257 99.800 48.978
201909 43.238 100.100 48.810
201912 43.601 100.500 49.024
202003 44.405 100.300 50.028
202006 45.151 99.900 51.072
202009 45.296 99.900 51.236
202012 44.461 99.300 50.595
202103 42.845 99.900 48.463
202106 40.929 99.500 46.482
202109 39.443 100.100 44.526
202112 38.425 100.100 43.377
202203 38.370 101.100 42.886
202206 34.127 101.800 37.882
202209 30.580 103.100 33.516
202212 33.415 104.100 36.272
202303 34.763 104.400 37.627
202306 35.503 105.200 38.135
202309 33.781 106.200 35.944
202312 34.810 106.800 36.831
202403 34.380 107.200 36.240
202406 32.231 108.200 33.661
202409 32.679 108.900 33.909
202412 31.020 110.700 31.664
202503 30.817 111.100 31.344
202506 31.467 111.700 31.833
202509 30.433 112.000 30.705
202512 10.734 113.000 10.734

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of $39.27 mean?
Universal Entertainment (UETMF) has a Cyclically Adjusted Book per Share of $39.27 as of Dec. 2025. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Universal Entertainment and its competitors.
Is Universal Entertainment's Cyclically Adjusted Book per Share too high?
Universal Entertainment's current Cyclically Adjusted Book per Share is $39.27. Overall, Universal Entertainment has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Universal Entertainment's Cyclically Adjusted Book per Share compare to AS and HAS?
Universal Entertainment's Cyclically Adjusted Book per Share of $39.27 can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Book per Share for a Travel & Leisure company?
A good Cyclically Adjusted Book per Share depends on the Travel & Leisure industry context. However, Cyclically Adjusted Book per Share 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 Cyclically Adjusted Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Universal Entertainment and its competitors. Universal Entertainment's current Cyclically Adjusted Book per Share is $39.27. 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 $7.93, compared to a current price of $3.87 — trading 51.2% below its estimated fair value. The current Cyclically Adjusted Book per Share is $39.27. Universal Entertainment's overall GF Score™ is 51/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For Universal Entertainment (UETMF), the current Cyclically Adjusted Book per Share is $39.27 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 $3.87 is trading 51.2% below its estimated GF Value™ of $7.93. GuruFocus considers Universal Entertainment to be Possible Value Trap.

Key valuation signals for UETMF:

  • Cyclically Adjusted Book per Share: $39.27
  • GF Value™: $7.93 vs. price of $3.87 (51.2% below fair value)
  • GF Score™: 51/100 with 6 warning signs

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 Business Description

Other Exchanges 6425:JapanRUZ:Germany
Address Ariake Frontier Building A, 3-7-26 Ariake Koto-ku, Tokyo, JPN, 135-0063
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.
51GF Score

Get the complete analysis for UETMF

Cyclically Adjusted Book per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$3.87
Price
$7.93
GF Value