UETMF (Universal Entertainment) Inventory Turnover: 0.38 (As of Dec. 2025)

What is Universal Entertainment Inventory Turnover?

Universal Entertainment UETMF 51 Inventory Turnover is 0.38 as of Dec. 2025. GuruFocus rates UETMF with a GF Score™ of 51/100 and a GF Value™ of $11.01 (Possible Value Trap). The stock has 6 warning signs investors should review.

Inventory Turnover measures how fast the company turns over its inventory within a year. It is calculated as Cost of Goods Sold divided by Total Inventories. Universal Entertainment's Cost of Goods Sold for the three months ended in Dec. 2025 was $77.8 Mil. Universal Entertainment's Average Total Inventories for the quarter that ended in Dec. 2025 was $206.1 Mil. Universal Entertainment's Inventory Turnover for the quarter that ended in Dec. 2025 was 0.38.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Universal Entertainment's Days Inventory for the three months ended in Dec. 2025 was 241.62.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Universal Entertainment's Inventory-to-Revenue for the quarter that ended in Dec. 2025 was 1.06.

Universal Entertainment (OTCPK:UETMF) Inventory Turnover Explanation

Inventory Turnover measures how fast the company turns over its inventory within a year. A higher Inventory Turnover means the company has light inventory. Therefore the company spends less money on storage, write downs, and obsolete inventory. If the inventory is too light, it may affect sales because the company may not have enough to meet demand.

1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Universal Entertainment's Days Inventory for the three months ended in Dec. 2025 is calculated as:

Days Inventory	=	Average Total Inventories (Q: Dec. 2025 )	/	Cost of Goods Sold (Q: Dec. 2025 )	*	Days in Period
	=	206.087	/	77.831	*	365 / 4
	=	241.62

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Universal Entertainment's Inventory to Revenue for the quarter that ended in Dec. 2025 is calculated as

Inventory-to-Revenue	=	Average Total Inventories (Q: Dec. 2025 )	/	Revenue (Q: Dec. 2025 )
	=	206.087	/	194.048
	=	1.06

* 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.

Be Aware

Usually retailers pile up their inventories at holiday seasons to meet the stronger demand. Therefore, the inventory of a particular quarter of a year should not be used to calculate Inventory Turnover. An average inventory is a better indication.

Universal Entertainment Inventory Turnover Related Terms

Universal Entertainment Inventory Turnover Historical Data

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The historical data trend for Universal Entertainment's Inventory Turnover can be seen below:

Universal Entertainment Inventory Turnover Chart

Universal Entertainment Annual Data

Trend

Mar16

Mar17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Inventory Turnover

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1.71

2.19

2.76

1.61

1.58

Universal Entertainment Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
Inventory Turnover	Get a 7-Day Free Trial															0.36	0.42	0.39	0.38	0.29

51GF Score

Universal Entertainment Corp UETMF

Inventory Turnover is just one metric. See GF Score™, valuation, warning signs, and more.

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Universal Entertainment Inventory Turnover Calculation

Universal Entertainment's Inventory Turnover for the fiscal year that ended in Dec. 2025 is calculated as

	Inventory Turnover (A: Dec. 2025 )
=	Cost of Goods Sold	/	Average Total Inventories
=	Cost of Goods Sold (A: Dec. 2025 )	/ (	(Total Inventories (A: Dec. 2024 )	+	Total Inventories (A: Dec. 2025 ))	/	count )
=	326.12	/ (	(216.813	+	196.569)	/	2 )
=	326.12	/	206.691
=	1.58

Universal Entertainment's Inventory Turnover for the quarter that ended in Dec. 2025 is calculated as

	Inventory Turnover (Q: Dec. 2025 )
=	Cost of Goods Sold	/	Average Total Inventories
=	Cost of Goods Sold (Q: Dec. 2025 )	/ (	(Total Inventories (Q: Sep. 2025 )	+	Total Inventories (Q: Dec. 2025 ))	/	count )
=	77.831	/ (	(215.605	+	196.569)	/	2 )
=	77.831	/	206.087
=	0.38

Frequently Asked Questions Learn more about Inventory Turnover →

What does a Inventory Turnover of 0.38 mean?

Universal Entertainment (UETMF) has a Inventory Turnover of 0.38 as of Dec. 2025. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Universal Entertainment and its competitors.

Is Universal Entertainment's Inventory Turnover too high?

Universal Entertainment's current Inventory Turnover is 0.38. 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 Inventory Turnover compare to AS and HAS?

Universal Entertainment's Inventory Turnover of 0.38 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 Inventory Turnover for a Travel & Leisure company?

A good Inventory Turnover depends on the Travel & Leisure industry context. However, Inventory Turnover 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 Inventory Turnover mean?

A high Inventory Turnover can signal that a stock is expensive relative to its fundamentals. Inventory turnover equals current-period cost of goods sold divided by average two-period total inventories. View historical data on Universal Entertainment and its competitors. Universal Entertainment's current Inventory Turnover is 0.38. 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 $11.01, compared to a current price of $4.17 — trading 62.1% below its estimated fair value. The current Inventory Turnover is 0.38. 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 Inventory Turnover calculated?

Inventory Turnover is calculated from a company's financial statements. For Universal Entertainment (UETMF), the current Inventory Turnover is 0.38 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 $4.17 is trading 62.1% below its estimated GF Value™ of $11.01. GuruFocus considers Universal Entertainment to be Possible Value Trap.

Key valuation signals for UETMF:

Inventory Turnover: 0.38
GF Value™: $11.01 vs. price of $4.17 (62.1% 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

Industry Consumer Cyclical Travel & Leisure

Comparable Companies TSE:4343 TSE:7990 TSE:6419 TSE:212A TSE:6238 TSE:7952 TSE:4801 TSE:2157 TSE:2340 TSE:7085 HKSE:09992 TSE:4661 HKSE:02020 AS TSE:7832 HAS LSE:GAW TSE:7309 LTH GOLF

Other Exchanges 6425:Japan RUZ:Germany

Address Ariake Frontier Building A, 3-7-26 Ariake Koto-ku, Tokyo, JPN, 135-0063

Website https://www.universal-777.com

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

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$4.17

Price

$11.01

GF Value

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