UETMF (Universal Entertainment) Quick Ratio: 1.51 (As of Dec. 2025) — 42% Above Median


UETMF Universal Entertainment Corp UETMF
58 GF Score
Price $4.10
GF Value $8.77
Valuation Possible Value Trap
! 6 Warning Signs
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What is Universal Entertainment Quick Ratio?

Universal Entertainment UETMF 58 Quick Ratio is 1.51 as of Dec. 2025, which is 42% above its 10-year median of 1.06. 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 858 Travel & Leisure companies, Universal Entertainment ranks better than 58.28% on this metric.

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. It is calculated as a company's Total Current Assets excludes Total Inventories divides by its Total Current Liabilities. Universal Entertainment's quick ratio for the quarter that ended in Dec. 2025 was 1.51.

Universal Entertainment has a quick ratio of 1.51. It generally indicates good short-term financial strength.

The historical rank and industry rank for Universal Entertainment's Quick Ratio or its related term are showing as below:

UETMF' s Quick Ratio Range Over the Past 10 Years
Min: 0.46   Med: 1.06   Max: 2.07
Current: 1.37

During the past 13 years, Universal Entertainment's highest Quick Ratio was 2.07. The lowest was 0.46. And the median was 1.06.

UETMF's Quick Ratio is ranked better than
58.28% of 858 companies
in the Travel & Leisure industry
Industry Median: 1.14 vs UETMF: 1.37

Universal Entertainment  (OTCPK:UETMF) Quick Ratio Explanation

The quick ratio is more conservative than the Current Ratio because it excludes inventories from current assets. The ratio derives its name presumably from the fact that assets such as cash and marketable securities are quick sources of cash. Inventories generally take time to be converted into cash, and if they have to be sold quickly, the company may have to accept a lower price than book value of these inventories. As a result, they are justifiably excluded from assets that are ready sources of immediate cash.

In general, low or decreasing quick ratios generally suggest that a company is over-leveraged, struggling to maintain or grow sales, paying bills too quickly or collecting receivables too slowly. On the other hand, a high or increasing quick ratio generally indicates that a company is experiencing solid top-line growth, quickly converting receivables into cash, and easily able to cover its financial obligations. Such companies often have faster inventory turnover and cash conversion cycles.

The higher the quick ratio, the better the company's liquidity position.


Universal Entertainment Quick Ratio Related Terms


Universal Entertainment Quick Ratio Historical Data

* Premium members only.

The historical data trend for Universal Entertainment's Quick 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 Quick Ratio Chart

Universal Entertainment Annual Data
Trend Mar16 Mar17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.88 0.92 0.46 1.05 1.51

Universal Entertainment Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Quick 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 1.06 1.21 1.34 1.51 1.37

UETMF vs AS, HAS, LTH: Quick Ratio Comparison

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

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

* The bar in red indicates where Universal Entertainment's Quick Ratio falls into.


UETMF
58GF Score
Universal Entertainment Corp UETMF
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Universal Entertainment Quick Ratio Calculation

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. For this reason, the ratio excludes inventories from current assets.

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

Quick Ratio (A: Dec. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(599.141-196.569)/267.062
=1.51

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

Quick Ratio (Q: Dec. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(599.141-196.569)/267.062
=1.51

* 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.

Frequently Asked Questions Learn more about Quick Ratio →
What does a Quick Ratio of 1.51 mean?
Universal Entertainment (UETMF) has a Quick Ratio of 1.51 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Universal Entertainment and its competitors. This is 42% above median its historical median of 1.06. Over the past decade, Universal Entertainment's Quick Ratio has ranged from 0.46 to 2.07. According to the industry distribution chart, Universal Entertainment ranks #358 out of 858 companies in the Travel & Leisure industry, placing it in the top 41.7%.
Is Universal Entertainment's Quick Ratio too high?
Universal Entertainment's current Quick Ratio of 1.51 is 42% above median its 10-year median of 1.06. Over the past 10 years, this metric has ranged from a low of 0.46 to a high of 2.07. The Travel & Leisure industry median Quick Ratio is 1.14. Universal Entertainment's value of 1.51 is 32.5% above this industry median. Based on the distribution chart, Universal Entertainment ranks #358 out of 858 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 Quick Ratio compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Universal Entertainment ranks #358 out of 858 companies for Quick Ratio. This puts Universal Entertainment in the upper half of its industry. The industry median Quick Ratio is 1.14. Universal Entertainment's value of 1.51 is 32.5% above this benchmark. Historically, Universal Entertainment's own Quick Ratio has ranged from 0.46 to 2.07 over the past decade. While the company's 10-year median is 1.06 vs. the industry median of 1.14, 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 Quick Ratio for a Travel & Leisure company?
The median Quick Ratio among Travel & Leisure companies is 1.14, based on 858 companies in the industry. Companies in the top quartile (top 25%) have a Quick Ratio significantly above this median, while those in the bottom quartile fall well below. However, Quick Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Universal Entertainment's current Quick Ratio of 1.51 is 32.5% 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 Quick Ratio mean?
A high Quick Ratio can signal that a stock is expensive relative to its fundamentals. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Universal Entertainment and its competitors. For the Travel & Leisure industry, the median Quick Ratio is 1.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Entertainment's current Quick Ratio is 1.51, which is 42% above median its own 10-year median of 1.06. 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 Quick Ratio is 1.51, which is 42% above median its 10-year median of 1.06 and 32.5% above the Travel & Leisure industry median of 1.14. 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 Quick Ratio calculated?
Quick Ratio is calculated from a company's financial statements. For Universal Entertainment (UETMF), the current Quick Ratio is 1.51 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:

  • Quick Ratio: 1.51 (42% above median its 10-year median of 1.06)
  • GF Value™: $8.77 vs. price of $4.10 (53.2% below fair value)
  • GF Score™: 58/100 with 6 warning signs
  • Industry Position: 32.5% above the Travel & Leisure median (#358 of 858)

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.
58GF Score

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

$4.10
Price
$8.77
GF Value