# Sega Sammy Holdings vs Universal Entertainment

> Unit: JPY millions (ratios in %)
> Periods: Sega Sammy Holdings = FY ending Mar 2026, consolidated, J-GAAP / Universal Entertainment = FY ending Dec 2025, consolidated, J-GAAP
> Retrieved: 2026-09-30T20:36:27.991Z

| Metric | Sega Sammy Holdings | Universal Entertainment |
| --- | ---: | ---: |
| Revenue | 487,542 | 122,827 |
| Operating income | 47,128 | -3,228 |
| Net income | -5,756 | -231,425 |
| COGS ratio | 55.8% | 41.4% |
| Operating margin | 9.7% | -2.6% |
| Net margin | -1.2% | -188.4% |
| FCF margin | 2.6% | 1.5% |
| Period | FY ending Mar 2026 | FY ending Dec 2025 |
| Source | S100YYNN | S100XVDD |

## Five-axis industry profile

Each axis shows a rank within that company's primary industry, so peer groups may differ. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

| Axis | Sega Sammy Holdings | Universal Entertainment |
| --- | ---: | ---: |
| Revenue growth | 38.9 (9 peers) | 3.1 (16 peers) |
| Profitability | 50 (9 peers) | 8.8 (17 peers) |
| Cash conversion | 18.8 (8 peers) | — |
| Efficiency | 72.2 (9 peers) | 8.8 (17 peers) |
| Financial strength | — | — |

## Company details

- https://vizora.meequs.com/en/company/sega-sammy-holdings/md
- https://vizora.meequs.com/en/company/universal-entertainment/md

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).