UETMF (Universal Entertainment) Scaled Net Operating Assets: 0.46 (As of Dec. 2025)


UETMF Universal Entertainment Corp UETMF
58 GF Score
Price $3.87
GF Value $11.00
Valuation Possible Value Trap
! 6 Warning Signs
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What is Universal Entertainment Scaled Net Operating Assets?

Universal Entertainment UETMF 58 Scaled Net Operating Assets is 0.46 as of Dec. 2025. GuruFocus rates UETMF with a GF Score™ of 58/100 and a GF Value™ of $11.00 (Possible Value Trap). The stock has 6 warning signs investors should review.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Universal Entertainment's operating assets for the quarter that ended in Dec. 2025 was $2,139.1 Mil. Universal Entertainment's operating liabilities for the quarter that ended in Dec. 2025 was $318.0 Mil. Universal Entertainment's Total Assets for the quarter that ended in Sep. 2025 was $3,992.7 Mil. Therefore, Universal Entertainment's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.46.

Universal Entertainment Scaled Net Operating Assets Historical Data

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The historical data trend for Universal Entertainment's Scaled Net Operating Assets 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 Scaled Net Operating Assets Chart

Universal Entertainment Annual Data
Trend Mar16 Mar17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.77 0.72 0.81 0.80 0.44

Universal Entertainment Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Scaled Net Operating Assets 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 0.84 0.85 0.82 0.46 0.75

UETMF vs AS, HAS, LTH: Scaled Net Operating Assets Comparison

For the Leisure subindustry, Universal Entertainment's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets 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 Scaled Net Operating Assets vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Universal Entertainment's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Universal Entertainment's Scaled Net Operating Assets falls into.


UETMF
58GF Score
Universal Entertainment Corp UETMF
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Universal Entertainment Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Universal Entertainment's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Dec. 2025 )
=(Operating Assets (A: Dec. 2025 )-Operating Liabilities (A: Dec. 2025 ))/Total Assets (A: Dec. 2024 )
=(2139.069-318.006)/4114.019
=0.44

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2396.395 - 257.326
=2139.069

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1564.615 - 1230.363 - 16.246
=318.006

Universal Entertainment's Scaled Net Operating Assets (SNOA) for the quarter that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Dec. 2025 )
=(Operating Assets (Q: Dec. 2025 )-Operating Liabilities (Q: Dec. 2025 ))/Total Assets (Q: Sep. 2025 )
=(2139.069-318.006)/3992.712
=0.46

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2396.395 - 257.326
=2139.069

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1564.615 - 1230.363 - 16.246
=318.006

* 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.

What does a Scaled Net Operating Assets of 0.46 mean?
Universal Entertainment (UETMF) has a Scaled Net Operating Assets of 0.46 as of Dec. 2025. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Universal Entertainment and its competitors.
Is Universal Entertainment's Scaled Net Operating Assets too high?
Universal Entertainment's current Scaled Net Operating Assets is 0.46. 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 Scaled Net Operating Assets compare to AS and HAS?
Universal Entertainment's Scaled Net Operating Assets of 0.46 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 Scaled Net Operating Assets for a Travel & Leisure company?
A good Scaled Net Operating Assets depends on the Travel & Leisure industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Universal Entertainment and its competitors. Universal Entertainment's current Scaled Net Operating Assets is 0.46. 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 $3.87 — trading 64.8% below its estimated fair value. The current Scaled Net Operating Assets is 0.46. 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 Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For Universal Entertainment (UETMF), the current Scaled Net Operating Assets is 0.46 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 $3.87 is trading 64.8% below its estimated GF Value™ of $11.00. GuruFocus considers Universal Entertainment to be Possible Value Trap.

Key valuation signals for UETMF:

  • Scaled Net Operating Assets: 0.46
  • GF Value™: $11.00 vs. price of $3.87 (64.8% below fair value)
  • GF Score™: 58/100 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

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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Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$3.87
Price
$11.00
GF Value