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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.
Universal EntertainmentUETMF 51 3-Year ROIIC % is 6.43 as of Dec. 2025, which is 115% above its 10-year median of 2.99. GuruFocus rates UETMF with a GF Score™ of 51/100 and a GF Value™ of $11.11 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 794 Travel & Leisure companies, Universal Entertainment ranks better than 54.79% on this metric.
3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year.
Universal Entertainment's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 6.43%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
The industry rank for Universal Entertainment's 3-Year ROIIC % or its related term are showing as below:
UETMF's 3-Year ROIIC % is ranked better than 54.79% of 794
companies
in the Travel & Leisure industry
Industry Median: 3.74
vs UETMF: 6.43
Universal Entertainment (OTCPK:UETMF) 3-Year ROIIC % Explanation
Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.
High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
Be Aware
It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.
Universal Entertainment 3-Year ROIIC % Related Terms
Universal Entertainment 3-Year ROIIC % Historical Data
* 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.
For the Leisure subindustry, Universal Entertainment's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 3-Year ROIIC % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Universal Entertainment's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Universal Entertainment's 3-Year ROIIC % falls into.
Universal Entertainment 3-Year ROIIC % Calculation
Universal Entertainment's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:
3-Year ROIIC %
=
3-Year Incremental Net Operating Profit After Taxes (NOPAT)**
/
3-Year Incremental Invested Capital**
=
( -19.7764608 (Dec. 2025) - 89.575 (Dec. 2022) )
/
( 2056.486 (Dec. 2025) - 4125.248 (Dec. 2022) )
=
-109.3514608
/
-2068.762
=
5.29%***
* 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.
** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.
Universal Entertainment (UETMF) has a 3-Year ROIIC % of 6.43 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Universal Entertainment and its competitors. This is 115% above median its historical median of 2.99. According to the industry distribution chart, Universal Entertainment ranks #359 out of 794 companies in the Travel & Leisure industry, placing it in the top 45.2%.
Is Universal Entertainment's 3-Year ROIIC % too high?
Universal Entertainment's current 3-Year ROIIC % of 6.43 is 115% above median its 10-year median of 2.99. The Travel & Leisure industry median 3-Year ROIIC % is 3.74. Universal Entertainment's value of 6.43 is 71.9% above this industry median. Based on the distribution chart, Universal Entertainment ranks #359 out of 794 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 3-Year ROIIC % compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Universal Entertainment ranks #359 out of 794 companies for 3-Year ROIIC %. This puts Universal Entertainment in the upper half of its industry. The industry median 3-Year ROIIC % is 3.74. Universal Entertainment's value of 6.43 is 71.9% above this benchmark. While the company's 10-year median is 2.99 vs. the industry median of 3.74, 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 3-Year ROIIC % for a Travel & Leisure company?
The median 3-Year ROIIC % among Travel & Leisure companies is 3.74, based on 794 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Universal Entertainment's current 3-Year ROIIC % of 6.43 is 71.9% 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Universal Entertainment and its competitors. For the Travel & Leisure industry, the median 3-Year ROIIC % is 3.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Entertainment's current 3-Year ROIIC % is 6.43, which is 115% above median its own 10-year median of 2.99. 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 $11.11, compared to a current price of $4.17 — trading 62.5% below its estimated fair value. The current 3-Year ROIIC % is 6.43, which is 115% above median its 10-year median of 2.99 and 71.9% above the Travel & Leisure industry median of 3.74. 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 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For Universal Entertainment (UETMF), the current 3-Year ROIIC % is 6.43 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 62.5% below its estimated GF Value™ of $11.11.
GuruFocus considers Universal Entertainment to be Possible Value Trap.
Key valuation signals for UETMF:
3-Year ROIIC %: 6.43 (115% above median its 10-year median of 2.99)
GF Value™: $11.11 vs. price of $4.17 (62.5% below fair value)
Industry Position: 71.9% above the Travel & Leisure median (#359 of 794)
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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