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Side-by-side financial comparison of ESPEY MFG & ELECTRONICS CORP (ESP) and LGL GROUP INC (LGL). Click either name above to swap in a different company.

ESPEY MFG & ELECTRONICS CORP is the larger business by last-quarter revenue ($12.1M vs $803.0K, roughly 15.1× LGL GROUP INC). ESPEY MFG & ELECTRONICS CORP runs the higher net margin — 23.1% vs -3.4%, a 26.5% gap on every dollar of revenue. On growth, LGL GROUP INC posted the faster year-over-year revenue change (23.0% vs -10.8%). Over the past eight quarters, LGL GROUP INC's revenue compounded faster (43.1% CAGR vs 21.3%).

ESPEY MFG & ELECTRONICS CORP is a US-based manufacturer specializing in high-reliability power supplies, power conversion systems and specialized electronic components. It serves aerospace, defense, industrial and transportation sectors, delivering custom solutions for harsh environments to OEMs and government contractors across North America and select global markets.

LGL Group Inc is a global electronic components manufacturer that designs, produces and markets high-performance frequency control products, radio frequency components and integrated circuit solutions. It primarily serves aerospace, defense, telecommunications, industrial and medical technology end markets, supplying specialized parts with strict reliability requirements.

ESP vs LGL — Head-to-Head

Bigger by revenue
ESP
ESP
15.1× larger
ESP
$12.1M
$803.0K
LGL
Growing faster (revenue YoY)
LGL
LGL
+33.8% gap
LGL
23.0%
-10.8%
ESP
Higher net margin
ESP
ESP
26.5% more per $
ESP
23.1%
-3.4%
LGL
Faster 2-yr revenue CAGR
LGL
LGL
Annualised
LGL
43.1%
21.3%
ESP

Income Statement — Q2 2026 vs Q4 2025

Metric
ESP
ESP
LGL
LGL
Revenue
$12.1M
$803.0K
Net Profit
$2.8M
$-27.0K
Gross Margin
34.7%
Operating Margin
25.3%
14.8%
Net Margin
23.1%
-3.4%
Revenue YoY
-10.8%
23.0%
Net Profit YoY
47.0%
-113.4%
EPS (diluted)
$0.99
$-0.02

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
ESP
ESP
LGL
LGL
Q4 25
$12.1M
$803.0K
Q3 25
$9.1M
$661.0K
Q2 25
$9.6M
$491.0K
Q1 25
$10.3M
$498.0K
Q4 24
$13.6M
$653.0K
Q3 24
$10.4M
$650.0K
Q2 24
$11.6M
$531.0K
Q1 24
$8.3M
$392.0K
Net Profit
ESP
ESP
LGL
LGL
Q4 25
$2.8M
$-27.0K
Q3 25
$2.2M
$772.0K
Q2 25
$2.9M
$-51.0K
Q1 25
$1.7M
$-6.0K
Q4 24
$1.9M
$202.0K
Q3 24
$1.6M
$72.0K
Q2 24
$1.9M
$137.0K
Q1 24
$1.0M
$21.0K
Gross Margin
ESP
ESP
LGL
LGL
Q4 25
34.7%
Q3 25
35.4%
Q2 25
39.3%
Q1 25
28.6%
Q4 24
23.2%
Q3 24
26.8%
Q2 24
27.6%
Q1 24
25.0%
Operating Margin
ESP
ESP
LGL
LGL
Q4 25
25.3%
14.8%
Q3 25
22.7%
18.2%
Q2 25
27.4%
-6.3%
Q1 25
17.0%
8.2%
Q4 24
14.9%
37.5%
Q3 24
16.5%
21.2%
Q2 24
18.4%
44.6%
Q1 24
13.2%
20.2%
Net Margin
ESP
ESP
LGL
LGL
Q4 25
23.1%
-3.4%
Q3 25
23.9%
116.8%
Q2 25
30.6%
-10.4%
Q1 25
16.5%
-1.2%
Q4 24
14.0%
30.9%
Q3 24
15.3%
11.1%
Q2 24
16.3%
25.8%
Q1 24
12.5%
5.4%
EPS (diluted)
ESP
ESP
LGL
LGL
Q4 25
$0.99
$-0.02
Q3 25
$0.76
$0.14
Q2 25
$1.07
$-0.01
Q1 25
$0.63
$0.00
Q4 24
$0.71
$0.05
Q3 24
$0.61
$0.01
Q2 24
$0.73
$0.02
Q1 24
$0.40
$0.00

Balance Sheet & Financial Strength

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

Metric
ESP
ESP
LGL
LGL
Cash + ST InvestmentsLiquidity on hand
$17.8M
$41.5M
Total DebtLower is stronger
Stockholders' EquityBook value
$53.2M
$43.5M
Total Assets
$85.2M
$46.8M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ESP
ESP
LGL
LGL
Q4 25
$17.8M
$41.5M
Q3 25
$22.2M
$41.6M
Q2 25
$18.9M
$41.8M
Q1 25
$13.9M
$41.9M
Q4 24
$8.0M
$41.6M
Q3 24
$4.8M
$41.6M
Q2 24
$4.4M
$41.1M
Q1 24
$5.6M
$40.9M
Stockholders' Equity
ESP
ESP
LGL
LGL
Q4 25
$53.2M
$43.5M
Q3 25
$51.0M
$39.8M
Q2 25
$50.8M
$39.1M
Q1 25
$46.3M
$39.2M
Q4 24
$44.8M
$39.2M
Q3 24
$42.5M
$39.0M
Q2 24
$41.3M
$38.9M
Q1 24
$39.3M
$38.8M
Total Assets
ESP
ESP
LGL
LGL
Q4 25
$85.2M
$46.8M
Q3 25
$84.8M
$43.3M
Q2 25
$79.1M
$43.0M
Q1 25
$72.8M
$43.3M
Q4 24
$60.2M
$43.1M
Q3 24
$57.6M
$42.5M
Q2 24
$56.5M
$42.2M
Q1 24
$53.1M
$42.0M

Cash Flow & Capital Efficiency

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

Metric
ESP
ESP
LGL
LGL
Operating Cash FlowLast quarter
$-2.8M
$-355.0K
Free Cash FlowOCF − Capex
$-4.1M
FCF MarginFCF / Revenue
-34.1%
Capex IntensityCapex / Revenue
10.9%
Cash ConversionOCF / Net Profit
-1.00×
TTM Free Cash FlowTrailing 4 quarters
$11.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ESP
ESP
LGL
LGL
Q4 25
$-2.8M
$-355.0K
Q3 25
$5.7M
$275.0K
Q2 25
$2.8M
$-190.0K
Q1 25
$11.5M
$340.0K
Q4 24
$5.4M
$-17.0K
Q3 24
$1.4M
$528.0K
Q2 24
$3.2M
$203.0K
Q1 24
$1.4M
$160.0K
Free Cash Flow
ESP
ESP
LGL
LGL
Q4 25
$-4.1M
Q3 25
$4.4M
Q2 25
$915.3K
Q1 25
$10.5M
Q4 24
$4.5M
Q3 24
$724.8K
Q2 24
$2.6M
Q1 24
$379.1K
FCF Margin
ESP
ESP
LGL
LGL
Q4 25
-34.1%
Q3 25
48.7%
Q2 25
9.5%
Q1 25
101.8%
Q4 24
33.0%
Q3 24
6.9%
Q2 24
22.2%
Q1 24
4.6%
Capex Intensity
ESP
ESP
LGL
LGL
Q4 25
10.9%
Q3 25
14.2%
Q2 25
19.3%
Q1 25
9.3%
Q4 24
6.5%
Q3 24
6.4%
Q2 24
5.7%
Q1 24
12.5%
Cash Conversion
ESP
ESP
LGL
LGL
Q4 25
-1.00×
Q3 25
2.64×
0.36×
Q2 25
0.95×
Q1 25
6.72×
Q4 24
2.82×
-0.08×
Q3 24
0.87×
7.33×
Q2 24
1.71×
1.48×
Q1 24
1.37×
7.62×

Financial Flow Comparison

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

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