Universal has a total shareholder equity of $1.4B and total debt of $918.5M, which brings its debt-to-equity ratio to 64.8%. Its total assets and total liabilities are $2.9B and $1.4B respectively. Universal's EBIT is $198.9M making its interest coverage ratio 3.6. It has cash and short-term investments of $99.7M.

In 2026, the debt associated with "Universal Studios" is primarily carried by its parent company, Comcast Corporation, which owns NBCUniversal. As of the latest financial reports in early 2026, Comcast maintains a total consolidated debt of approximately $92 billion. While this is a massive figure, it is considered manageable for a company of its size, as it is backed by significant cash flow from its cable, internet, and theme park divisions. Specifically, the Universal Destinations & Experiences segment has seen increased capital expenditure due to the massive $6 billion+ investment in Universal Epic Universe in Orlando. Separately, there is a publicly traded company called Universal Corporation (a leaf tobacco merchant), which carries about $1.08 billion in debt, but this is entirely unrelated to the theme parks or film studio. For the entertainment giant, the primary focus for 2026 has been "deleveraging" after the heavy spending of the early 2020s, with analysts noting that the company’s debt-to-EBITDA ratio remains within a healthy range for the industry, allowing for continued expansion into new markets like Frisco, Texas, and Las Vegas.