Company profile

Universal Entertainment Corporation

EDINET
E02452
Securities
6425
Industry
Machinery
Latest annual securities report
2026-03-30 Annual Securities Report PDF HTML
Latest financial report
2026-08-07 Semiannual Securities Report PDF HTML
Latest filing
—
Compare this company

Industry position

Machinery

View details
Profitability Weak Current Bottom 13% 5-year trend Deteriorating
Financial strength Weak Based on Equity ratio Current Bottom 16% 5-year trend Deteriorating
Growth Weak Current Bottom 21% 5-year trend Deteriorating
Cash generation Above average Current Top 44% 5-year trend Improving

Latest half-year results

H1 FY2026

2026/01/01 - 2026/06/30

Consolidated · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥76.57 billion, up 22.7% year over year. Operating income was ¥10.22 billion, up 149.9% year over year. Net income was ¥62 million, up 100.6% year over year.

Revenue ¥76.57B up 22.7% year over year
Operating income ¥10.22B up 149.9% year over year
Net income ¥62M up 100.6% year over year
Operating cash flow ¥7.64B
Free cash flow ¥4.64B
Total assets ¥376.94B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Consolidated Japanese GAAP

Revenue reached ¥123.49 billion, down 2.5% year over year. Operating income was ¥4.16 billion, down 60.5% year over year. Operating margin was 3.4%. Net income was -¥231.43 billion, down 1386.4% year over year. ROE was -178.4%; equity ratio was 34.7%; free cash flow was ¥7.13 billion.

Revenue ¥123.49B down 2.5% year over year
Operating income ¥4.16B down 60.5% year over year
Net income -¥231.43B down 1386.4% year over year
Total assets¥335.27B
Total equity—
Operating cash flow¥11.05B
Free cash flow¥7.13B

Industry position details

Machinery

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Weak

Operating margin Bottom 79% / ROE Bottom 100%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 87%

Growth Weak

Revenue growth Bottom 74% / 3-year revenue CAGR Bottom 90%

Cash generation Above average

Operating cash flow margin Bottom 53% / Free cash flow margin Top 38%

Profitability Industry position history Deteriorating
2025 Bottom 10% 2024 Bottom 26% 2023 Top 27% 2022 Top 45% 2021 Bottom 47%
Financial strength Industry position history Deteriorating
2025 Bottom 8% 2024 Bottom 46% 2023 Top 50% 2022 Bottom 48% 2021 Bottom 48%
Growth Industry position history Deteriorating
2025 Bottom 16% 2024 Bottom 35% 2023 Top 8% 2022 Top 15% 2021 Top 41%
Cash generation Industry position history Improving
2025 Top 43% 2024 Bottom 14% 2023 Top 15% 2022 Top 14% 2021 Bottom 12%
Profitability Operating margin 3.4% Industry median 9.0% Bottom 79% Comparison sample 51
Profitability ROE -178.4% Industry median 6.9% Bottom 100% Comparison sample 51
Financial strength Equity ratio 34.7% Industry median 60.2% Bottom 87% Comparison sample 51
Growth Revenue growth -2.5% Industry median +3.2% Bottom 74% Comparison sample 50
Growth 3-year revenue CAGR -4.4% Industry median +4.1% Bottom 90% Comparison sample 47
Cash generation Operating cash flow margin 9.0% Industry median 9.2% Bottom 53% Comparison sample 51
Cash generation Free cash flow margin 5.8% Industry median 3.5% Top 38% Comparison sample 51

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2025 Consolidated Japanese GAAP 123487000000 4163000000 -18497000000 -231425000000 -231425000000 -240043000000 335267000000 243947000000 129687000000 122816000000 129687000000 11053000000 -3923000000 9250000000 7130000000 36279000000 -2986.48 1673.58 80195000 0.3868170742 0.347 -1.7844888077 -0.6902707394 0.0337120507 -0.1497890466 -1.8740839117 0.0895073975 0.0577388713 -0.025066713 -0.6047659736 -2.3036256474 -13.8644742758 -0.4071956871 -0.6492395823 6.2812911726 0.7066038441 1.9440702184 1.6015354763 0.5246480353 -13.8640254828 0.0 -0.0582224015 7004
FY2024 Consolidated Japanese GAAP 126662000000 10533000000 -5599000000 -15569000000 -15569000000 -12516000000 565561000000 263064000000 369731000000 354241000000 369731000000 1518000000 -13371000000 -9798000000 -11853000000 23795000000 -200.92 4771.28 80195000 0.6537420367 0.584 -0.0421089928 -0.0275284187 0.0831583269 -0.0442042602 -0.1229176864 0.0119846521 -0.0935797635 -0.2931019087 -0.7280683637 -1.147032563 -1.5474524421 -0.0056892002 -0.0480370145 -0.9458186101 -0.3207230344 0.1349108247 -1.6624378248 -0.4615297579 -1.5474062772 0.0 0.0650150365 7437
FY2023 Consolidated Japanese GAAP 179180000000 38734000000 38080000000 28439000000 28439000000 42161000000 568797000000 239618000000 388388000000 375900000000 388388000000 28017000000 -10124000000 -11326000000 17893000000 44190000000 367.04 6.3 2312.352 185439068640.000 5011.39 80195000 0.6828235733 0.618 0.0732231686 0.0499985056 0.2161736801 0.2125237192 0.1587174908 0.1563623172 0.0998604755 0.2690251071 0.6392568454 1.7330797387 1.4716669564 0.0438959842 0.1118560611 0.1453742692 -0.1253890618 -0.0071136404 0.1569996767 0.2345989439 1.4716498316 0.0 0.0439527583 6983
FY2022 Consolidated Japanese GAAP 141195000000 23629000000 13933000000 11506000000 11506000000 10395000000 544879000000 246861000000 349315000000 350542000000 349315000000 24461000000 -8996000000 -11246000000 15465000000 35793000000 148.5 16.0 2376.00 190543320000.00 4507.48 80195000 0.6410872873 0.586 0.0329387516 0.0211166149 0.1673501186 0.0986791317 0.0814901378 0.1732426786 0.1095293743 0.5598554984 1.0925433936 6.5554226475 1.603926097 0.0365537682 0.0306739959 13.017765043 -0.2783856757 -5.182517867 3.9223356009 0.1717737183 1.6039531479 0.0 0.0438514357 6689
FY2021 Consolidated Japanese GAAP 90518000000 11292000000 -2508000000 -19052000000 -19052000000 -18657000000 525664000000 233461000000 338919000000 339036000000 338919000000 1745000000 -7037000000 -1819000000 -5292000000 30546000000 -245.88 4373.31 80195000 0.6447445517 0.592 -0.0562140216 -0.0362436842 0.1247486688 -0.0277071964 -0.2104774741 0.0192779337 -0.05846351 -0.0068464594 -0.0285615967 0.7288355498 0.0086377355 0.017376124 -0.0521789712 -0.4392673522 0.6195393599 -1.1260044334 0.6560062402 -0.1773893841 0.0069466882 0.0 -0.0541697417 6408
FY2020 Consolidated Japanese GAAP 91142000000 11624000000 -9249000000 -19218000000 -19218000000 -12452000000 516686000000 210924000000 357577000000 358088000000 357577000000 3112000000 -18496000000 14436000000 -15384000000 37133000000 -247.6 4614.09 80195000 0.6920586197 0.629 -0.0537450675 -0.0371947372 0.1275372496 -0.1014790108 -0.2108577824 0.0341445217 -0.168791556 -0.2720927075 0.1681238067 -0.1647147714 -2.7021768445 -0.016461908 -0.0383423786 -0.8943939188 0.3599335571 2.6287938621 -27.942206655 -0.0285931042 -2.7413115745 0.0 -0.1969894512 6775
FY2019 Consolidated Japanese GAAP 125211000000 9951000000 -7941000000 -5191000000 -5191000000 6075000000 525334000000 201404000000 371834000000 379101000000 371834000000 29468000000 -28897000000 -8863000000 571000000 38226000000 -66.18 4756.13 80195000 0.7078049393 0.649 -0.0139605308 -0.0098813326 0.0794738481 -0.0634209454 -0.0414580189 0.2353467347 0.0045603022 0.3349432273 2.4340683096 -1.1181133984 -1.032208627 0.1488310149 -0.0086092203 0.9285340314 -1.1866140563 0.9456834158 -0.9966437233 -0.1666448659 -1.0324769967 0.0725908975 8437
FY2018 Consolidated Japanese GAAP 93795000000 -6939000000 67232000000 161168000000 161168000000 144581000000 457277000000 135613000000 375063000000 393589000000 375063000000 15280000000 154849000000 -163173000000 170129000000 45870000000 2037.75 1.6 3260.400 4746.18 0.8202096322 0.734 0.4297091422 0.3524515775 -0.0739804894 0.7167972706 1.7183005491 0.1629084706 1.8138386908 0.3681316277 -11.6753846154 6.2406267051 13.0041710115 0.1242350859 0.6240360259 8.0188332568 3.5849957431 -38.4937959559 3.7404800258 0.2887003428 12.9740862616 0.1086680761 7866
FY2017 Consolidated Japanese GAAP 68557000000 650000000 -12829000000 -13426000000 -13426000000 -7427000000 406745000000 312801000000 230945000000 233786000000 230945000000 -2177000000 -59903000000 4352000000 -62080000000 35594000000 -170.18 2931.97 0.567788172 0.426 -0.0581350538 -0.0330083959 0.0094811617 -0.1871289584 -0.1958370407 -0.0317545984 -0.9055238706 -0.2436091221 -0.9814841191 -1.5509555508 -1.8962616822 -0.1523797219 0.1455434691 -14.2082216265 7095
FY2016 Consolidated Japanese GAAP 90637000000 35105000000 23285000000 14980000000 14980000000 -28020000000 479867000000 278264000000 201603000000 229831000000 201603000000 -11.19 0.420122659 0.419 0.0743044498 0.031216983 0.3873142315 0.2569039134 0.1652746671

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp