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Empire State Realty Trust, Inc. (ESRT) Stock Analysis

Real Estate

Empire State Realty Trust, Inc.

$5.58

+$0.00 (+0.00%)

Last Updated: May 26, 2026

Price History

Analysis

Company Overview

Empire State Realty Trust, Inc. operates as a New York City-focused Real Estate Investment Trust that owns and manages a diversified portfolio of office, retail, and multifamily assets characterized by top-tier locations, modernized infrastructure, and a strong emphasis on energy efficiency and indoor environmental quality. The company functions within the Real Estate sector, specifically the REIT - Diversified industry, which implies a business model legally required to distribute a significant portion of its taxable income to shareholders annually to maintain its tax-exempt status. As of the latest available data, the company commands a market capitalization of $1.47B and generates $767.81M in annual revenue while employing a workforce of 642 individuals. These financial metrics indicate that the entity holds a substantial footprint in the regional market, with a market cap and revenue scale that suggests a mid-to-large cap presence capable of influencing local real estate dynamics while maintaining a lean operational structure relative to its asset base.

Financial Health

The company reports a Trailing Twelve Months (TTM) revenue of $767.81M, which results in a net income of $43.40M and an EBITDA of $313.87M. The substantial gap between the $767.81M revenue and the $43.40M net income reveals a cost structure where operating expenses, taxes, and interest obligations consume a significant portion of top-line earnings, leaving a profit margin of 6.2%. The entity maintains strong financial flexibility with a free cash flow of $409.41M, a figure that is notably higher than its net income, suggesting effective working capital management and the ability to fund capital expenditures or debt service without relying on external financing. Margin analysis shows a gross margin of 52.5%, indicating healthy pricing power or low cost of goods sold relative to revenue, while an operating margin of 17.8% demonstrates that management controls overhead costs effectively before interest and taxes. However, the profit margin of 6.2% reflects the heavy impact of interest expenses and taxes typical of the REIT structure on the bottom line. Liquidity and leverage are critical here; the company holds $136.54M in cash against total debt of $2.40B, resulting in a debt-to-equity ratio of 131.69%, which characterizes a highly leveraged balance sheet common for REITs but requiring careful monitoring of interest rate environments. Short-term liquidity is supported by a current ratio of 2.61, indicating that current assets are more than double current liabilities, providing a comfortable buffer for meeting immediate obligations. Finally, return metrics show a Return on Equity of 4.0% and a Return on Assets of 1.9%, figures that suggest the company's capital allocation efficiency is moderate and that the high leverage significantly dilutes the returns generated on the asset base.

Valuation Assessment

Valuation metrics for Empire State Realty Trust, Inc. show a P/E Ratio (TTM) of 19.84 compared to a Forward P/E of 82.67. The dramatic disparity between the trailing P/E of 19.84 and the forward P/E of 82.67 implies that the market expects earnings to rise sharply in the future, or conversely, that current earnings may be exceptionally low due to one-time costs or cyclical downturns, causing the forward multiple to appear inflated relative to historical performance. The price-to-book ratio stands at 0.80, indicating that the market values the company's equity at 80% of its book value, which suggests the market is pricing the assets at a discount to their accounting book value, a scenario often seen in mature or cyclical REITs. Alternative valuation metrics provide further context; the price-to-sales ratio is 1.92, while the EV/EBITDA stands at 12.35, suggesting the company is trading at a premium relative to its sales but at a multiple that is moderate when adjusted for enterprise value and earnings before interest, taxes, depreciation, and amortization. Regarding price momentum, the stock has a 52-week high of $8.76 and a 52-week low of $4.87, with the current trading price situated somewhere within this range, reflecting recent volatility and market sentiment adjustments over the past year. The stock exhibits a beta of 1.38, which means the price of ESRT tends to be 38% more volatile than the broader market, indicating that the stock will likely experience larger swings in both upward and downward directions relative to a standard market index.

Growth & Income

The company's growth profile is defined by a Revenue Growth (YoY) of 0.8% and an Earnings Growth (YoY) of 75.4%, indicating that earnings are expanding at a rate significantly faster than revenue. This divergence suggests that the company may be benefiting from cost reductions, margin expansion, or one-time accounting adjustments rather than top-line volume growth, as the massive 75.4% earnings growth far outpaces the modest 0.8% revenue increase. As a dividend payer, the company offers a Dividend Yield of 2.8% with a Payout Ratio of 56.0%, a level that appears sustainable given the company's free cash flow generation, though the high leverage and moderate ROE warrant monitoring to ensure the payout does not strain capital requirements. The overall growth and income profile presents a scenario of high earnings volatility and expansion relative to revenue, supported by a steady dividend yield, while the stock's high beta and low price-to-book ratio reflect the specific risks and value propositions inherent in the diversified REIT sector.

Peer Comparison

Empire State Realty Trust, Inc. (ESRT) operates in the REIT - Diversified industry. Here is how it compares to its closest peers by market capitalization:

Company Ticker Market Cap P/E Ratio
Empire State Realty Trust, Inc. ESRT $1.71B 26.6
VICI Properties Inc. VICI $30.82B 9.8
W. P. Carey Inc. WPC $16.68B 32.0
Broadstone Net Lease, Inc. BNL $4.13B 31.7

The REIT - Diversified industry average P/E ratio is 40.5x. Empire State Realty Trust, Inc. trades at a P/E of 26.6.

This analysis is AI-generated for informational purposes only and should not be considered financial advice. Data may be delayed or inaccurate. Always do your own research and consult a qualified financial advisor before making investment decisions.

About Empire State Realty Trust, Inc.

Empire State Realty Trust, Inc. is a NYC-focused REIT that owns and operates a portfolio of well-leased, modernized well-located offices and multifamily assets. ESRT's flagship Empire State Building, the (World's Most Famous Building) features its iconic Observatory. The Company is a recognized leader in energy efficiency and indoor environmental quality. As of December 31, 2025, ESRT's portfolio is comprised of approximately 7.9 million rentable square feet of office space, 0.8 million rentable square feet of retail space and 743 residential units. Empire State Realty Trust, Inc. was established on July 29, 2011, and was incorporated in 2011 and is based in New York, United States.

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Key Statistics

Market Cap
$1.71B
P/E Ratio
26.57
52-Week High
$8.76
52-Week Low
$4.87
Avg Volume
1.56M
Beta
1.36
Dividend Yield
2.51%

Data provided by Yahoo Finance via yfinance. Updated daily.

Company Info

Exchange
NYSE
Country
United States
Employees
642