UETMF (Universal Entertainment) Cyclically Adjusted PS Ratio: (As of Aug. 21, 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

UETMF Universal Entertainment Corp UETMF
56 GF Score
Price $4.17
GF Value $5.75
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Universal Entertainment Cyclically Adjusted PS Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


Universal Entertainment  (OTCPK:UETMF) Cyclically Adjusted PS Ratio Explanation

Compared with the regular PS Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PS Ratio smoothed out the fluctuations of revenue during business cycles. Therefore it is more accurate in reflecting the valuation of the company.

If a company has consistent business performance, the Cyclically Adjusted PS Ratio should give similar results to regular PS Ratio.


Universal Entertainment Cyclically Adjusted PS Ratio Related Terms


Universal Entertainment Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for Universal Entertainment's Cyclically Adjusted PS Ratio 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 PS Ratio Chart

Universal Entertainment Annual Data
Trend Mar16 Mar17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.91 1.69 1.47 0.63 0.48

Universal Entertainment Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Cyclically Adjusted PS Ratio 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 0.59 0.59 0.48 0.40 0.00

UETMF vs AS, HAS, LTH: Cyclically Adjusted PS Ratio Comparison

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

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

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


UETMF
56GF Score
Universal Entertainment Corp UETMF
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Universal Entertainment Cyclically Adjusted PS Ratio Calculation

Like the Shiller PE Ratio, the Cyclically Adjusted PS Ratio takes the Revenue per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/S calculation. Because it considers this 10-year average, it's often referred to as the CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio.

Universal Entertainment's Cyclically Adjusted Revenue per Share for the quarter that ended in Jun. 2026 is calculated as:

For example, Universal Entertainment's adjusted Revenue per Share data for the three months ended in Jun. 2026 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=0/113.6000*113.6000
=0.000

Current CPI (Jun. 2026) = 113.6000.

Universal Entertainment Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201609 4.844 98.000 5.615
201612 3.996 98.400 4.613
201703 2.424 98.100 2.807
201706 1.256 98.500 1.449
201709 3.707 98.800 4.262
201712 2.824 99.400 3.227
201803 2.328 99.200 2.666
201806 3.096 99.200 3.545
201809 2.305 99.900 2.621
201812 2.954 99.700 3.366
201903 2.580 99.700 2.940
201906 3.523 99.800 4.010
201909 4.871 100.100 5.528
201912 3.689 100.500 4.170
202003 4.855 100.300 5.499
202006 2.984 99.900 3.393
202009 1.405 99.900 1.598
202012 1.707 99.300 1.953
202103 1.742 99.900 1.981
202106 1.635 99.500 1.867
202109 3.405 100.100 3.864
202112 3.713 100.100 4.214
202203 3.018 101.100 3.391
202206 2.754 101.800 3.073
202209 2.909 103.100 3.205
202212 5.010 104.100 5.467
202303 3.428 104.400 3.730
202306 3.998 105.200 4.317
202309 3.909 106.200 4.181
202312 4.921 106.800 5.234
202403 2.965 107.200 3.142
202406 2.328 108.200 2.444
202409 2.659 108.900 2.774
202412 2.849 110.700 2.924
202503 2.358 111.100 2.411
202506 3.117 111.700 3.170
202509 2.653 112.000 2.691
202512 2.504 113.000 2.517
202603 2.312 112.700 2.330
202606 0.000 113.600 0.000

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue 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.

Is Universal Entertainment (UETMF) Overvalued in 2026?

Based on GuruFocus' analysis, Universal Entertainment stock appears to be undervalued. The current stock price of $4.17 is trading 27.5% below its estimated GF Value™ of $5.75. GuruFocus considers Universal Entertainment to be Modestly Undervalued.

Key valuation signals for UETMF:

  • Cyclically Adjusted PS Ratio:
  • GF Value™: $5.75 vs. price of $4.17 (27.5% below fair value)
  • GF Score™: 56/100 with 7 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.
56GF Score

Get the complete analysis for UETMF

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

$4.17
Price
$5.75
GF Value