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Side-by-side financial comparison of Empire State Realty OP, L.P. (ESBA) and Mirion Technologies, Inc. (MIR). Click either name above to swap in a different company.

Mirion Technologies, Inc. is the larger business by last-quarter revenue ($257.6M vs $199.2M, roughly 1.3× Empire State Realty OP, L.P.). On growth, Mirion Technologies, Inc. posted the faster year-over-year revenue change (27.5% vs 0.8%). Over the past eight quarters, Mirion Technologies, Inc.'s revenue compounded faster (11.5% 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.

Mirion Technologies, Inc. is a global provider of radiation detection, monitoring, and safety solutions. Its core offerings include personal dosimetry systems, radiation imaging equipment, and risk management software, serving nuclear power, healthcare, defense, and industrial sectors across North America, Europe, and the Asia Pacific.

ESBA vs MIR — Head-to-Head

Bigger by revenue
MIR
MIR
1.3× larger
MIR
$257.6M
$199.2M
ESBA
Growing faster (revenue YoY)
MIR
MIR
+26.7% gap
MIR
27.5%
0.8%
ESBA
Faster 2-yr revenue CAGR
MIR
MIR
Annualised
MIR
11.5%
4.9%
ESBA

Income Statement — Q4 FY2025 vs Q1 FY2026

Metric
ESBA
ESBA
MIR
MIR
Revenue
$199.2M
$257.6M
Net Profit
$32.2M
Gross Margin
46.2%
Operating Margin
17.8%
1.4%
Net Margin
16.1%
Revenue YoY
0.8%
27.5%
Net Profit YoY
71.2%
EPS (diluted)
$0.11
$-0.01

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
MIR
MIR
Q1 26
$257.6M
Q4 25
$199.2M
$277.4M
Q3 25
$197.7M
$223.1M
Q2 25
$191.3M
$222.9M
Q1 25
$180.1M
$202.0M
Q4 24
$197.6M
$254.3M
Q3 24
$199.6M
$206.8M
Q2 24
$189.5M
$207.1M
Net Profit
ESBA
ESBA
MIR
MIR
Q1 26
Q4 25
$32.2M
$17.3M
Q3 25
$13.6M
$2.9M
Q2 25
$11.4M
$8.3M
Q1 25
$15.8M
$300.0K
Q4 24
$18.8M
$15.0M
Q3 24
$22.8M
$-13.6M
Q2 24
$28.6M
$-11.7M
Gross Margin
ESBA
ESBA
MIR
MIR
Q1 26
46.2%
Q4 25
48.8%
Q3 25
46.8%
Q2 25
46.0%
Q1 25
47.6%
Q4 24
48.1%
Q3 24
44.9%
Q2 24
47.0%
Operating Margin
ESBA
ESBA
MIR
MIR
Q1 26
1.4%
Q4 25
17.8%
9.2%
Q3 25
19.9%
3.3%
Q2 25
18.4%
4.4%
Q1 25
14.3%
4.3%
Q4 24
21.7%
11.4%
Q3 24
22.7%
-0.8%
Q2 24
20.8%
1.1%
Net Margin
ESBA
ESBA
MIR
MIR
Q1 26
Q4 25
16.1%
6.2%
Q3 25
6.9%
1.3%
Q2 25
6.0%
3.7%
Q1 25
8.8%
0.1%
Q4 24
9.5%
5.9%
Q3 24
11.4%
-6.6%
Q2 24
15.1%
-5.6%
EPS (diluted)
ESBA
ESBA
MIR
MIR
Q1 26
$-0.01
Q4 25
$0.11
$0.07
Q3 25
$0.05
$0.01
Q2 25
$0.04
$0.03
Q1 25
$0.05
$0.00
Q4 24
$0.07
$0.08
Q3 24
$0.08
$-0.07
Q2 24
$0.10
$-0.06

Balance Sheet & Financial Strength

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

Metric
ESBA
ESBA
MIR
MIR
Cash + ST InvestmentsLiquidity on hand
$132.7M
$397.9M
Total DebtLower is stronger
Stockholders' EquityBook value
$1.9B
Total Assets
$4.5B
$3.5B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ESBA
ESBA
MIR
MIR
Q1 26
$397.9M
Q4 25
$132.7M
$412.3M
Q3 25
$154.1M
$933.2M
Q2 25
$94.6M
$262.6M
Q1 25
$187.8M
$185.8M
Q4 24
$385.5M
$175.2M
Q3 24
$421.9M
$133.3M
Q2 24
$535.5M
$122.2M
Total Debt
ESBA
ESBA
MIR
MIR
Q1 26
Q4 25
Q3 25
$444.8M
Q2 25
$444.9M
Q1 25
$686.6M
Q4 24
$686.4M
Q3 24
$685.1M
Q2 24
$684.1M
Stockholders' Equity
ESBA
ESBA
MIR
MIR
Q1 26
$1.9B
Q4 25
$1.9B
Q3 25
$1.8B
Q2 25
$1.5B
Q1 25
$1.5B
Q4 24
$1.5B
Q3 24
$1.5B
Q2 24
$1.5B
Total Assets
ESBA
ESBA
MIR
MIR
Q1 26
$3.5B
Q4 25
$4.5B
$3.6B
Q3 25
$4.1B
$3.5B
Q2 25
$4.1B
$2.7B
Q1 25
$4.1B
$2.6B
Q4 24
$4.5B
$2.6B
Q3 24
$4.4B
$2.7B
Q2 24
$4.4B
$2.6B
Debt / Equity
ESBA
ESBA
MIR
MIR
Q1 26
Q4 25
Q3 25
0.24×
Q2 25
0.30×
Q1 25
0.46×
Q4 24
0.46×
Q3 24
0.45×
Q2 24
0.45×

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
MIR
MIR
Operating Cash FlowLast quarter
$249.1M
$18.9M
Free Cash FlowOCF − Capex
$50.6M
FCF MarginFCF / Revenue
25.4%
Capex IntensityCapex / Revenue
99.6%
Cash ConversionOCF / Net Profit
7.74×
TTM Free Cash FlowTrailing 4 quarters
$109.3M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ESBA
ESBA
MIR
MIR
Q1 26
$18.9M
Q4 25
$249.1M
$73.0M
Q3 25
$105.3M
$22.3M
Q2 25
$26.7M
$12.4M
Q1 25
$83.1M
$35.6M
Q4 24
$260.9M
$60.8M
Q3 24
$102.8M
$17.1M
Q2 24
$37.1M
$15.2M
Free Cash Flow
ESBA
ESBA
MIR
MIR
Q1 26
Q4 25
$50.6M
$63.2M
Q3 25
$72.8M
$13.0M
Q2 25
$-55.1M
$3.6M
Q1 25
$41.1M
$27.1M
Q4 24
$88.0M
$49.1M
Q3 24
$-65.1M
$3.9M
Q2 24
$19.5M
$4.1M
FCF Margin
ESBA
ESBA
MIR
MIR
Q1 26
Q4 25
25.4%
22.8%
Q3 25
36.8%
5.8%
Q2 25
-28.8%
1.6%
Q1 25
22.8%
13.4%
Q4 24
44.5%
19.3%
Q3 24
-32.6%
1.9%
Q2 24
10.3%
2.0%
Capex Intensity
ESBA
ESBA
MIR
MIR
Q1 26
Q4 25
99.6%
3.5%
Q3 25
16.5%
4.2%
Q2 25
42.8%
3.9%
Q1 25
23.4%
4.2%
Q4 24
87.5%
4.6%
Q3 24
84.1%
6.4%
Q2 24
9.3%
5.4%
Cash Conversion
ESBA
ESBA
MIR
MIR
Q1 26
Q4 25
7.74×
4.22×
Q3 25
7.72×
7.69×
Q2 25
2.35×
1.49×
Q1 25
5.27×
118.67×
Q4 24
13.88×
4.05×
Q3 24
4.51×
Q2 24
1.30×

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%

MIR
MIR

Product$197.0M76%
Service$60.6M24%

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