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Side-by-side financial comparison of CENTRAL PACIFIC FINANCIAL CORP (CPF) and Vivid Seats Inc. (SEAT). Click either name above to swap in a different company.

Vivid Seats Inc. is the larger business by last-quarter revenue ($97.5M vs $72.9M, roughly 1.3× CENTRAL PACIFIC FINANCIAL CORP). Vivid Seats Inc. runs the higher net margin — 1212.8% vs 28.4%, a 1184.4% gap on every dollar of revenue. On growth, CENTRAL PACIFIC FINANCIAL CORP posted the faster year-over-year revenue change (6.0% vs -41.0%). Over the past eight quarters, CENTRAL PACIFIC FINANCIAL CORP's revenue compounded faster (6.7% CAGR vs -21.9%).

Central Pacific Bank (CPB) is an American regional commercial bank located throughout the state of Hawaii.

Vivid Seats Inc. is an American online ticket market place and resale company. It is the official ticketing partner of numerous sports teams and media outlets including ESPN, United Airlines, the San Francisco 49ers and the Los Angeles Chargers. Its rewards program allows fans to earn points on purchases. Vivid Seats is a member of the Internet Association, which advocates for net neutrality.

CPF vs SEAT — Head-to-Head

Bigger by revenue
SEAT
SEAT
1.3× larger
SEAT
$97.5M
$72.9M
CPF
Growing faster (revenue YoY)
CPF
CPF
+47.0% gap
CPF
6.0%
-41.0%
SEAT
Higher net margin
SEAT
SEAT
1184.4% more per $
SEAT
1212.8%
28.4%
CPF
Faster 2-yr revenue CAGR
CPF
CPF
Annualised
CPF
6.7%
-21.9%
SEAT

Income Statement — Q1 FY2026 vs Q4 FY2025

Metric
CPF
CPF
SEAT
SEAT
Revenue
$72.9M
$97.5M
Net Profit
$20.7M
$1.2B
Gross Margin
Operating Margin
Net Margin
28.4%
1212.8%
Revenue YoY
6.0%
-41.0%
Net Profit YoY
16.7%
12369.2%
EPS (diluted)
$0.78

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
CPF
CPF
SEAT
SEAT
Q1 26
$72.9M
Q4 25
$76.3M
$97.5M
Q3 25
$74.8M
$104.8M
Q2 25
$72.8M
$114.5M
Q1 25
$68.8M
$133.7M
Q4 24
$58.4M
$165.2M
Q3 24
$66.6M
$152.7M
Q2 24
$64.0M
$170.0M
Net Profit
CPF
CPF
SEAT
SEAT
Q1 26
$20.7M
Q4 25
$22.9M
$1.2B
Q3 25
$18.6M
$-30.2M
Q2 25
$18.3M
$-335.4M
Q1 25
$17.8M
$-10.6M
Q4 24
$11.3M
$-9.6M
Q3 24
$13.3M
$10.6M
Q2 24
$15.8M
$-437.0K
Operating Margin
CPF
CPF
SEAT
SEAT
Q1 26
Q4 25
37.0%
Q3 25
31.6%
Q2 25
32.8%
Q1 25
32.8%
Q4 24
23.0%
Q3 24
25.6%
Q2 24
32.2%
Net Margin
CPF
CPF
SEAT
SEAT
Q1 26
28.4%
Q4 25
30.0%
1212.8%
Q3 25
24.8%
-28.9%
Q2 25
25.1%
-293.0%
Q1 25
25.8%
-7.9%
Q4 24
19.4%
-5.8%
Q3 24
20.0%
7.0%
Q2 24
24.7%
-0.3%
EPS (diluted)
CPF
CPF
SEAT
SEAT
Q1 26
$0.78
Q4 25
$0.85
Q3 25
$0.69
Q2 25
$0.67
Q1 25
$0.65
Q4 24
$0.42
Q3 24
$0.49
Q2 24
$0.58

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
CPF
CPF
SEAT
SEAT
Cash + ST InvestmentsLiquidity on hand
$102.7M
Total DebtLower is stronger
$76.5M
$16.5M
Stockholders' EquityBook value
$593.9M
$-85.1M
Total Assets
$7.5B
$636.9M
Debt / EquityLower = less leverage
0.13×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
CPF
CPF
SEAT
SEAT
Q1 26
Q4 25
$102.7M
Q3 25
$145.1M
Q2 25
$153.0M
Q1 25
$199.5M
Q4 24
$243.5M
Q3 24
$202.3M
Q2 24
$234.3M
Total Debt
CPF
CPF
SEAT
SEAT
Q1 26
$76.5M
Q4 25
$76.5M
$16.5M
Q3 25
$131.5M
$17.1M
Q2 25
$131.5M
$17.7M
Q1 25
$131.4M
$18.2M
Q4 24
$156.3M
$18.7M
Q3 24
$156.3M
$15.8M
Q2 24
$156.2M
$16.1M
Stockholders' Equity
CPF
CPF
SEAT
SEAT
Q1 26
$593.9M
Q4 25
$592.6M
$-85.1M
Q3 25
$588.1M
$272.2M
Q2 25
$568.9M
$217.3M
Q1 25
$557.4M
$380.7M
Q4 24
$538.4M
$261.1M
Q3 24
$543.7M
$329.4M
Q2 24
$518.6M
$155.8M
Total Assets
CPF
CPF
SEAT
SEAT
Q1 26
$7.5B
Q4 25
$7.4B
$636.9M
Q3 25
$7.4B
$1.1B
Q2 25
$7.4B
$1.1B
Q1 25
$7.4B
$1.6B
Q4 24
$7.5B
$1.6B
Q3 24
$7.4B
$1.6B
Q2 24
$7.4B
$1.7B
Debt / Equity
CPF
CPF
SEAT
SEAT
Q1 26
0.13×
Q4 25
0.13×
Q3 25
0.22×
0.06×
Q2 25
0.23×
0.08×
Q1 25
0.24×
0.05×
Q4 24
0.29×
0.07×
Q3 24
0.29×
0.05×
Q2 24
0.30×
0.10×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
CPF
CPF
SEAT
SEAT
Operating Cash FlowLast quarter
$-38.2M
Free Cash FlowOCF − Capex
$-38.3M
FCF MarginFCF / Revenue
-39.3%
Capex IntensityCapex / Revenue
0.1%
Cash ConversionOCF / Net Profit
-0.03×
TTM Free Cash FlowTrailing 4 quarters
$-93.8M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
CPF
CPF
SEAT
SEAT
Q1 26
Q4 25
$97.5M
$-38.2M
Q3 25
$22.2M
$512.0K
Q2 25
$34.3M
$-28.6M
Q1 25
$20.4M
$-25.3M
Q4 24
$90.5M
$47.8M
Q3 24
$21.3M
$-19.2M
Q2 24
$25.9M
$-13.8M
Free Cash Flow
CPF
CPF
SEAT
SEAT
Q1 26
Q4 25
$92.3M
$-38.3M
Q3 25
$21.4M
$502.0K
Q2 25
$32.3M
$-28.8M
Q1 25
$19.6M
$-27.1M
Q4 24
$75.4M
$44.3M
Q3 24
$15.6M
$-19.6M
Q2 24
$21.3M
$-14.1M
FCF Margin
CPF
CPF
SEAT
SEAT
Q1 26
Q4 25
121.0%
-39.3%
Q3 25
28.6%
0.5%
Q2 25
44.3%
-25.2%
Q1 25
28.4%
-20.3%
Q4 24
129.2%
26.8%
Q3 24
23.5%
-12.8%
Q2 24
33.2%
-8.3%
Capex Intensity
CPF
CPF
SEAT
SEAT
Q1 26
Q4 25
6.8%
0.1%
Q3 25
1.2%
0.0%
Q2 25
2.7%
0.2%
Q1 25
1.3%
1.4%
Q4 24
25.8%
2.1%
Q3 24
8.5%
0.3%
Q2 24
7.3%
0.2%
Cash Conversion
CPF
CPF
SEAT
SEAT
Q1 26
Q4 25
4.26×
-0.03×
Q3 25
1.20×
Q2 25
1.88×
Q1 25
1.15×
Q4 24
7.98×
Q3 24
1.60×
-1.81×
Q2 24
1.64×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

CPF
CPF

Segment breakdown not available.

SEAT
SEAT

Concerts$34.3M35%
Resale$29.3M30%
Theater$24.4M25%
Private Label$7.2M7%
Other$2.2M2%

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