Universal EntertainmentUETMF 51 Return-on-Tangible-Equity is -357.75% as of Dec. 2025. GuruFocus rates UETMF with a GF Score™ of 51/100 and a GF Value™ of $11.00 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 792 Travel & Leisure companies, Universal Entertainment ranks worse than 97.47% on this metric.
Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. Universal Entertainment's annualized net income for the quarter that ended in Dec. 2025 was $-5,664.0 Mil. Universal Entertainment's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $1,583.2 Mil. Therefore, Universal Entertainment's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was -357.75%.
The historical rank and industry rank for Universal Entertainment's Return-on-Tangible-Equity or its related term are showing as below:
UETMF'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -93.33 Med: 0.98 Max: 51.14
Current: -86.37
During the past 13 years, Universal Entertainment's highest Return-on-Tangible-Equity was 51.14%. The lowest was -93.33%. And the median was 0.98%.
UETMF's Return-on-Tangible-Equity is ranked worse than 97.47% of 792
companies
in the Travel & Leisure industry
Industry Median: 7.67
vs UETMF: -86.37
Universal Entertainment (OTCPK:UETMF) Return-on-Tangible-Equity Explanation
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
Universal Entertainment Return-on-Tangible-Equity Related Terms
Universal Entertainment Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Universal Entertainment's Return-on-Tangible-Equity 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 Return-on-Tangible-Equity Chart
UETMF vs AS, HAS, LTH: Return-on-Tangible-Equity Comparison
For the Leisure subindustry, Universal Entertainment's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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 Return-on-Tangible-Equity vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Universal Entertainment's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Universal Entertainment's Return-on-Tangible-Equity 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.
In the calculation of annual Return-on-Tangible-Equity, the net income of the last fiscal year and the average total shareholder tangible equity over the fiscal year are used. In calculating the quarterly data,
the net income data used here is four times the quarterly (Dec. 2025) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of -357.75% mean?
Universal Entertainment (UETMF) has a Return-on-Tangible-Equity of -357.75% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Universal Entertainment and its competitors. According to the industry distribution chart, Universal Entertainment ranks #772 out of 792 companies in the Travel & Leisure industry, placing it in the top 97.5%.
Is Universal Entertainment's Return-on-Tangible-Equity too high?
Universal Entertainment's current Return-on-Tangible-Equity is -357.75%. Based on the distribution chart, Universal Entertainment ranks #772 out of 792 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. 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 Return-on-Tangible-Equity compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Universal Entertainment ranks #772 out of 792 companies for Return-on-Tangible-Equity. This places Universal Entertainment in the lower half of its industry. The industry median Return-on-Tangible-Equity is 7.67. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Equity for a Travel & Leisure company?
The median Return-on-Tangible-Equity among Travel & Leisure companies is 7.67, based on 792 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity 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 Return-on-Tangible-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Universal Entertainment and its competitors. For the Travel & Leisure industry, the median Return-on-Tangible-Equity is 7.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Entertainment's current Return-on-Tangible-Equity is -357.75%. 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 $11.00, compared to a current price of $4.17 — trading 62.1% below its estimated fair value. The current Return-on-Tangible-Equity is -357.75%. 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 Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Universal Entertainment (UETMF), the current Return-on-Tangible-Equity is -357.75% 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 $11.00.
GuruFocus considers Universal Entertainment to be Possible Value Trap.
Key valuation signals for UETMF:
Return-on-Tangible-Equity: -357.75%
GF Value™: $11.00 vs. price of $4.17 (62.1% below fair value)
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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