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Side-by-side financial comparison of Empire State Realty OP, L.P. (ESBA) and Energy Services of America CORP (ESOA). Click either name above to swap in a different company.

Empire State Realty OP, L.P. is the larger business by last-quarter revenue ($199.2M vs $114.1M, roughly 1.7× Energy Services of America CORP). On growth, Energy Services of America CORP posted the faster year-over-year revenue change (13.4% vs 0.8%). Empire State Realty OP, L.P. produced more free cash flow last quarter ($50.6M vs $16.8M). Over the past eight quarters, Energy Services of America CORP's revenue compounded faster (26.7% CAGR vs 4.9%).

Empire State Realty OP, L.P. is a real estate operating partnership focused on owning, managing, and leasing premium commercial and retail properties primarily in the New York City metropolitan area. Its portfolio includes iconic landmarks like the Empire State Building, serving corporate tenants, retail brands and tourism-related business segments.

Superior Energy Services is an American oil services company that operates as a holding company for a portfolio of oilfield equipment rentals and well oil and gas services brands.

ESBA vs ESOA — Head-to-Head

Bigger by revenue
ESBA
ESBA
1.7× larger
ESBA
$199.2M
$114.1M
ESOA
Growing faster (revenue YoY)
ESOA
ESOA
+12.6% gap
ESOA
13.4%
0.8%
ESBA
More free cash flow
ESBA
ESBA
$33.8M more FCF
ESBA
$50.6M
$16.8M
ESOA
Faster 2-yr revenue CAGR
ESOA
ESOA
Annualised
ESOA
26.7%
4.9%
ESBA

Income Statement — Q4 FY2025 vs Q1 FY2026

Metric
ESBA
ESBA
ESOA
ESOA
Revenue
$199.2M
$114.1M
Net Profit
$32.2M
Gross Margin
12.3%
Operating Margin
17.8%
4.3%
Net Margin
16.1%
Revenue YoY
0.8%
13.4%
Net Profit YoY
71.2%
EPS (diluted)
$0.11
$0.16

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
ESBA
ESBA
ESOA
ESOA
Q4 25
$199.2M
$114.1M
Q3 25
$197.7M
$130.1M
Q2 25
$191.3M
$103.6M
Q1 25
$180.1M
$76.7M
Q4 24
$197.6M
$100.6M
Q3 24
$199.6M
$104.7M
Q2 24
$189.5M
$85.9M
Q1 24
$181.2M
$71.1M
Net Profit
ESBA
ESBA
ESOA
ESOA
Q4 25
$32.2M
Q3 25
$13.6M
Q2 25
$11.4M
Q1 25
$15.8M
Q4 24
$18.8M
Q3 24
$22.8M
Q2 24
$28.6M
Q1 24
$10.2M
Gross Margin
ESBA
ESBA
ESOA
ESOA
Q4 25
12.3%
Q3 25
12.6%
Q2 25
11.6%
Q1 25
0.1%
Q4 24
10.2%
Q3 24
16.8%
Q2 24
17.8%
Q1 24
8.8%
Operating Margin
ESBA
ESBA
ESOA
ESOA
Q4 25
17.8%
4.3%
Q3 25
19.9%
5.8%
Q2 25
18.4%
3.1%
Q1 25
14.3%
-10.6%
Q4 24
21.7%
1.6%
Q3 24
22.7%
8.4%
Q2 24
20.8%
9.9%
Q1 24
17.1%
-1.5%
Net Margin
ESBA
ESBA
ESOA
ESOA
Q4 25
16.1%
Q3 25
6.9%
Q2 25
6.0%
Q1 25
8.8%
Q4 24
9.5%
Q3 24
11.4%
Q2 24
15.1%
Q1 24
5.6%
EPS (diluted)
ESBA
ESBA
ESOA
ESOA
Q4 25
$0.11
$0.16
Q3 25
$0.05
$0.26
Q2 25
$0.04
$0.12
Q1 25
$0.05
$-0.41
Q4 24
$0.07
$0.05
Q3 24
$0.08
$0.40
Q2 24
$0.10
$1.06
Q1 24
$0.03
$-0.07

Balance Sheet & Financial Strength

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

Metric
ESBA
ESBA
ESOA
ESOA
Cash + ST InvestmentsLiquidity on hand
$132.7M
$16.7M
Total DebtLower is stronger
$62.0M
Stockholders' EquityBook value
$60.6M
Total Assets
$4.5B
$201.0M
Debt / EquityLower = less leverage
1.02×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ESBA
ESBA
ESOA
ESOA
Q4 25
$132.7M
$16.7M
Q3 25
$154.1M
$12.2M
Q2 25
$94.6M
$15.3M
Q1 25
$187.8M
$9.9M
Q4 24
$385.5M
$20.3M
Q3 24
$421.9M
$12.9M
Q2 24
$535.5M
$14.5M
Q1 24
$333.6M
$12.1M
Total Debt
ESBA
ESBA
ESOA
ESOA
Q4 25
$62.0M
Q3 25
$72.2M
Q2 25
$59.1M
Q1 25
$50.7M
Q4 24
$59.6M
Q3 24
$33.9M
Q2 24
$31.9M
Q1 24
$45.7M
Stockholders' Equity
ESBA
ESBA
ESOA
ESOA
Q4 25
$60.6M
Q3 25
$59.2M
Q2 25
$54.4M
Q1 25
$53.7M
Q4 24
$61.0M
Q3 24
$58.7M
Q2 24
$52.0M
Q1 24
$34.6M
Total Assets
ESBA
ESBA
ESOA
ESOA
Q4 25
$4.5B
$201.0M
Q3 25
$4.1B
$215.2M
Q2 25
$4.1B
$189.1M
Q1 25
$4.1B
$170.2M
Q4 24
$4.5B
$192.1M
Q3 24
$4.4B
$158.2M
Q2 24
$4.4B
$148.8M
Q1 24
$4.2B
$136.1M
Debt / Equity
ESBA
ESBA
ESOA
ESOA
Q4 25
1.02×
Q3 25
1.22×
Q2 25
1.09×
Q1 25
0.94×
Q4 24
0.98×
Q3 24
0.58×
Q2 24
0.61×
Q1 24
1.32×

Cash Flow & Capital Efficiency

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

Metric
ESBA
ESBA
ESOA
ESOA
Operating Cash FlowLast quarter
$249.1M
$18.8M
Free Cash FlowOCF − Capex
$50.6M
$16.8M
FCF MarginFCF / Revenue
25.4%
14.7%
Capex IntensityCapex / Revenue
99.6%
1.8%
Cash ConversionOCF / Net Profit
7.74×
TTM Free Cash FlowTrailing 4 quarters
$109.3M
$3.1M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ESBA
ESBA
ESOA
ESOA
Q4 25
$249.1M
$18.8M
Q3 25
$105.3M
$-9.3M
Q2 25
$26.7M
$3.4M
Q1 25
$83.1M
$1.1M
Q4 24
$260.9M
$8.9M
Q3 24
$102.8M
$-847.5K
Q2 24
$37.1M
$19.3M
Q1 24
$70.9M
$-2.7M
Free Cash Flow
ESBA
ESBA
ESOA
ESOA
Q4 25
$50.6M
$16.8M
Q3 25
$72.8M
$-12.0M
Q2 25
$-55.1M
$-582.0K
Q1 25
$41.1M
$-1.1M
Q4 24
$88.0M
$6.0M
Q3 24
$-65.1M
$-2.9M
Q2 24
$19.5M
$16.3M
Q1 24
$23.2M
$-4.9M
FCF Margin
ESBA
ESBA
ESOA
ESOA
Q4 25
25.4%
14.7%
Q3 25
36.8%
-9.3%
Q2 25
-28.8%
-0.6%
Q1 25
22.8%
-1.4%
Q4 24
44.5%
5.9%
Q3 24
-32.6%
-2.8%
Q2 24
10.3%
18.9%
Q1 24
12.8%
-6.9%
Capex Intensity
ESBA
ESBA
ESOA
ESOA
Q4 25
99.6%
1.8%
Q3 25
16.5%
2.1%
Q2 25
42.8%
3.9%
Q1 25
23.4%
2.9%
Q4 24
87.5%
2.9%
Q3 24
84.1%
2.0%
Q2 24
9.3%
3.6%
Q1 24
26.3%
3.1%
Cash Conversion
ESBA
ESBA
ESOA
ESOA
Q4 25
7.74×
Q3 25
7.72×
Q2 25
2.35×
Q1 25
5.27×
Q4 24
13.88×
Q3 24
4.51×
Q2 24
1.30×
Q1 24
6.94×

Financial Flow Comparison

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

Revenue Breakdown by Segment

ESBA
ESBA

Real Estate Segment$163.8M82%
Observatory Segment$35.2M18%

ESOA
ESOA

Electricals Mechanical And General$49.4M43%
Gas And Petroleum Transmission$24.1M21%
Cost Plus And TM Contracts$23.3M20%
Transferred At Point In Time$17.9M16%

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