Universal Entertainment Ratios and Metrics

Market cap in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 5, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	55,871	61,683	80,281	178,213	184,257	189,138
Market Cap Growth	-36.98%	-23.17%	-54.95%	-3.28%	-2.58%	2.56%
Enterprise Value	210,115	210,297	233,144	321,017	336,199	329,727
Last Close Price	721.00	796.00	1036.00	2255.05	2292.55	2353.29
PE Ratio	-	-	-	6.27	16.01	-
Forward PE	-	43.76	-	18.10	-	-
PS Ratio	0.45	0.50	0.64	1.00	1.31	2.09
PB Ratio	0.43	0.48	0.22	0.46	0.53	0.56
P/TBV Ratio	0.44	0.48	0.22	0.46	0.53	0.56
P/FCF Ratio	22.40	24.73	-	10.45	10.89	-
P/OCF Ratio	5.05	5.58	52.89	6.36	7.53	108.39
EV/Sales Ratio	1.71	1.71	1.85	1.79	2.38	3.65
EV/EBITDA Ratio	12.62	14.38	11.09	6.73	11.09	17.01
EV/EBIT Ratio	-	-	78.11	10.55	29.01	364.34
EV/FCF Ratio	84.25	84.32	-	18.83	19.86	-
Debt / Equity Ratio	1.50	1.50	0.51	0.45	0.50	0.51
Debt / EBITDA Ratio	13.29	13.29	8.91	3.67	5.72	8.87
Debt / FCF Ratio	77.93	77.93	-	10.26	10.25	-
Net Debt / Equity Ratio	1.19	1.19	0.44	0.33	0.39	0.42
Net Debt / EBITDA Ratio	10.55	10.55	7.77	2.69	4.47	7.26
Net Debt / FCF Ratio	61.85	61.85	-23.22	7.52	8.00	-21.05
Asset Turnover	0.24	0.24	0.20	0.29	0.24	0.16
Inventory Turnover	1.59	1.59	1.66	2.85	2.38	1.80
Quick Ratio	1.09	1.09	0.67	0.35	0.72	0.67
Current Ratio	2.24	2.24	1.82	0.63	1.34	1.29
Return on Equity (ROE)	-92.68%	-92.68%	-4.11%	7.71%	3.34%	-5.47%
Return on Assets (ROA)	-0.63%	-0.63%	0.30%	3.11%	1.24%	0.10%
Return on Invested Capital (ROIC)	-1.30%	-1.24%	0.57%	4.56%	2.40%	0.19%
Return on Capital Employed (ROCE)	-1.50%	-1.50%	0.50%	6.60%	2.20%	0.20%
Earnings Yield	-414.21%	-375.19%	-19.39%	15.96%	6.25%	-10.07%
FCF Yield	4.46%	4.04%	-8.76%	9.57%	9.19%	-3.53%
Dividend Yield	-	-	2.90%	1.77%	-	-
Payout Ratio	-	-	-	10.90%	-	-
Buyback Yield / Dilution	-0.00%	-0.00%	0.00%	-0.01%	-0.00%	0.17%
Total Shareholder Return	-0.00%	-0.00%	2.90%	1.77%	-0.00%	0.17%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.