Universal EntertainmentUniversal Entertainment Corporation6425東証スタンダード機械FY ending Dec 2025, consolidated, J-GAAP
It lost about ¥3 for every ¥100 of sales at the operating level. Revenue changed -2.8% from the prior year, operating profit -206.7%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | — | —× | -3.3% | —× | — |
| 2022 | 8.2% | 0.24× | 2.0% | 1.69× | 3.3% |
| 2023 | 15.9% | 0.29× | 4.6% | 1.69× | 7.8% |
| 2024 | — | —× | -2.5% | —× | — |
| 2025 | — | —× | -46.0% | —× | — |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
R&D is shown only for years with machine-readable disclosure. Days are estimates using year-end receivables, inventory and payables divided by annual revenue or cost of sales; financial companies are excluded.
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 90,435 | 140,998 | 178,995 | 126,328 | 122,827 |
| Cost of revenue | 43,898 | 62,657 | 79,661 | 51,225 | 50,846 |
| Gross profit | 46,536 | 78,340 | 99,334 | 75,102 | 71,980 |
| SG&A | 44,576 | 66,255 | 68,854 | 72,077 | 75,208 |
| Operating income | 1,959 | 12,085 | 30,480 | 3,024 | -3,228 |
| Pretax income | -14,966 | 8,450 | 37,948 | -6,842 | -242,271 |
| Income tax | 4,085 | -3,056 | 9,508 | 8,727 | -10,846 |
| Net income attributable to owners | -19,052 | 11,506 | 28,439 | -15,569 | -231,425 |
| Operating margin | 2.2% | 8.6% | 17.0% | 2.4% | -2.6% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥30.5B | ¥35.8B | ¥44.2B | ¥23.8B | ¥36.3B |
| Total assets | ¥572.4B | ¥596.2B | ¥628B | ¥632.8B | ¥373.6B |
| Net assets | ¥338.9B | ¥349.3B | ¥388.4B | ¥369.7B | ¥129.7B |
| Share capital | ¥98M | ¥98M | ¥98M | ¥98M | ¥98M |
| Trade receivables | ¥11.2B | ¥9.71B | ¥11B | ¥5.8B | ¥6.58B |
| Property, plant and equipment | ¥428.4B | ¥432.3B | ¥442.8B | ¥457.2B | ¥198.2B |
| Intangible assets excluding goodwill | ¥1B | ¥1.11B | ¥1.79B | ¥2.04B | ¥1.47B |
| Investment securities | ¥18.5B | ¥16.3B | ¥9.94B | ¥10.3B | ¥9.96B |
| Current assets | ¥77.7B | ¥87.8B | ¥104B | ¥78.9B | ¥93.4B |
| Current liabilities | ¥60.1B | ¥65.8B | ¥164.7B | ¥43.3B | ¥41.6B |
| Trade payables | ¥8.24B | ¥7.53B | ¥9.4B | ¥6.29B | ¥6.27B |
| Short-term borrowings | ¥5.75B | — | — | — | — |
| Long-term borrowings | ¥9.95B | ¥4.18B | — | ¥62.2B | ¥67.9B |
| Bonds | ¥90.3B | ¥104.6B | — | ¥62.9B | ¥63B |
| Interest-bearing debt | ¥106Bderived | — | — | — | — |
| Total liabilities | ¥233.5B | ¥246.9B | ¥239.6B | ¥263.1B | ¥243.9B |
| Equity attributable to owners of parent | ¥339B | ¥350.5B | ¥375.9B | ¥354.2B | ¥122.8B |
| Retained earnings | ¥327.4B | ¥338.9B | ¥364.3B | ¥342.6B | ¥111.2B |
| Treasury stock | -¥7.32B | -¥7.32B | -¥7.3B | -¥7.3B | -¥7.3B |
EDINET (FSA Japan)
有価証券報告書－第53期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第52期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第51期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第50期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第49期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第48期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.