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The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Universal Entertainment's Revenue for the
three
months ended in Dec. 2025 was $194.0 Mil. Universal Entertainment's average Accounts Receivable for the
three
months ended in Dec. 2025 was $36.1 Mil.
Hence, Universal Entertainment's Receivables Turnover for the
three
months ended in Dec. 2025 was 5.38.
Universal Entertainment (OTCPK:UETMF) Receivables Turnover Explanation
An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.
Universal Entertainment Receivables Turnover Related Terms
Universal Entertainment Receivables Turnover Historical Data
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The historical data trend for Universal Entertainment's Receivables Turnover 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 Receivables Turnover Chart
UETMF vs AS, HAS, LTH: Receivables Turnover Comparison
For the Leisure subindustry, Universal Entertainment's Receivables Turnover, along with its competitors' market caps and Receivables Turnover 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 Receivables Turnover vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Universal Entertainment's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Universal Entertainment's Receivables Turnover 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 Receivables Turnover of 5.38 as of Dec. 2025. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Universal Entertainment and its competitors. According to the industry distribution chart, Universal Entertainment ranks #264 out of 832 companies in the Travel & Leisure industry, placing it in the top 31.7%.
Is Universal Entertainment's Receivables Turnover too high?
Universal Entertainment's current Receivables Turnover is 5.38. The Travel & Leisure industry median Receivables Turnover is 14.10. Universal Entertainment's value of 5.38 is 61.8% below this industry median. Based on the distribution chart, Universal Entertainment ranks #264 out of 832 companies in the Travel & Leisure industry, which is above the industry midpoint. 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 Receivables Turnover compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Universal Entertainment ranks #264 out of 832 companies for Receivables Turnover. This puts Universal Entertainment in the upper half of its industry. The industry median Receivables Turnover is 14.10. Universal Entertainment's value of 5.38 is 61.8% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Travel & Leisure company?
The median Receivables Turnover among Travel & Leisure companies is 14.10, based on 832 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Universal Entertainment's current Receivables Turnover of 5.38 is 61.8% below 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Universal Entertainment and its competitors. For the Travel & Leisure industry, the median Receivables Turnover is 14.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Entertainment's current Receivables Turnover is 5.38. 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 $11.17, compared to a current price of $4.17 — trading 62.7% below its estimated fair value. The current Receivables Turnover is 5.38 and 61.8% below the Travel & Leisure industry median of 14.10. 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 Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Universal Entertainment (UETMF), the current Receivables Turnover is 5.38 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 62.7% below its estimated GF Value™ of $11.17.
GuruFocus considers Universal Entertainment to be Possible Value Trap.
Key valuation signals for UETMF:
Receivables Turnover: 5.38
GF Value™: $11.17 vs. price of $4.17 (62.7% below fair value)
Industry Position: 61.8% below the Travel & Leisure median (#264 of 832)
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.
51GF Score
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