Universal Entertainment
Financial ratios & Valuation

Forward Multiples (2025 – 2026)

20252026
Price/Earnings ratio
0.040.04
Price/Sales ratio
N/AN/A
Earnings per Share (EPS)
$306.67$362.08

Historical Multiples (2014 – 2023)

2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 TTM Median
Valuation Ratios
Price/Earnings ratio
13.9614.6412.3314.451.50-51.61-7.67-10.3413.355.0814.401.50
Price/Sales ratio
1.511.692.102.422.602.141.622.181.090.800.702.14
Price/Book Value ratio
0.680.680.841.030.640.720.410.580.430.370.290.72
Price/Cash Flow ratio
43.9598.7810.1011.3215.899.0947.38112.996.285.15N/A9.09
Price/Free Cash Flow ratio
-5.57-8.68-3.73-2.81-6.85217.49-16.80-28.489.358.87N/A-6.85
Price/Earnings Growth ratio
-0.211.800.220.780.000.49-0.0214.81-0.080.03-0.000.49
Dividend Yield
1.11%1.23%1.70%N/AN/A2.18%N/AN/AN/A2.14%0.02%2.18%
Profitability Indicator Ratios
Gross Profit Margin
55.16%55.73%52.36%57.87%42.07%51.80%55.12%51.45%55.56%55.49%58.00%42.07%
Operating Profit Margin
28.41%23.89%18.42%25.73%-19.26%1.37%1.01%10.05%12.67%17.02%14.15%-19.26%
Pretax Profit Margin
23.56%24.38%26.09%21.72%224.93%-7.27%-21.71%-16.54%5.99%21.20%8.57%8.57%
Net Profit Margin
10.84%11.54%17.07%16.75%172.80%-4.15%-21.14%-21.06%8.16%15.88%4.92%4.92%
Effective Tax Rate
51.04%52.79%36.52%24.18%23.34%42.88%2.61%-27.29%-36.16%25.05%42.50%23.34%
Return on Assets
3.78%3.53%4.23%3.27%31.55%-0.90%-3.38%-3.32%1.93%4.52%1.23%1.23%
Return On Equity
4.87%4.65%6.86%7.18%42.97%-1.39%-5.37%-5.62%3.29%7.32%2.04%2.04%
Return on Capital Employed
12.55%9.45%5.48%5.76%-4.02%0.33%0.18%1.77%3.36%6.57%4.81%-4.02%
Liquidity Ratios
Current Ratio
N/AN/AN/AN/AN/AN/AN/AN/AN/AN/A0.53N/A
Quick Ratio
1.361.121.222.061.091.061.000.870.910.450.361.06
Cash ratio
0.890.590.841.640.710.680.650.510.540.260.190.68
Days of Sales Outstanding
111.6157.32N/A45.1938.7230.6219.1535.3523.0920.708.5730.62
Days of Inventory outstanding
243.80277.75368.11332.55156.57153.95213.79208.05160.91129.32160.85156.57
Operating Cycle
355.42335.08368.11377.75195.29184.58232.95243.41184.01150.03169.42184.58
Days of Payables Outstanding
143.02211.22120.8148.6644.9438.0653.3468.5543.8643.0628.7138.06
Cash Conversion Cycle
212.39123.85247.29329.08150.34146.52179.60174.85140.14106.97140.71146.52
Debt Ratios
Debt Ratio
0.110.100.220.420.160.140.170.190.190.180.200.16
Debt Equity Ratio
0.150.130.370.920.210.220.270.320.330.300.330.21
Long-term Debt to Capitalization
N/AN/A0.230.460.140.170.190.220.23N/AN/A0.17
Total Debt to Capitalization
0.130.110.270.470.180.180.210.240.240.230.240.18
Interest Coverage Ratio
N/AN/AN/AN/AN/AN/AN/AN/AN/AN/A1.27N/A
Cash Flow to Debt Ratio
0.100.050.220.090.180.340.030.010.210.23N/A0.34
Company Equity Multiplier
1.281.311.612.191.361.541.581.681.701.611.641.36
Cash Flow Ratios
Operating Cash Flow / Sales Ratio
0.030.010.200.210.160.230.030.010.170.15N/A0.23
Free Cash Flow / Operating Cash Flow Ratio
-7.88-11.37-2.70-4.01-2.320.04-2.81-3.960.670.58N/A-2.32
Cash Flow Coverage Ratio
0.100.050.220.090.180.340.030.010.210.23N/A0.34
Short Term Coverage Ratio
0.100.051.332.350.903.790.230.183.350.23N/A3.79
Dividend Payout Ratio
15.59%18.02%21.08%N/AN/A-113.02%N/AN/AN/A10.89%N/A-113.02%