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Side-by-side financial comparison of ESPEY MFG & ELECTRONICS CORP (ESP) and Sound Financial Bancorp, Inc. (SFBC). 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 $9.5M, roughly 1.3× Sound Financial Bancorp, Inc.). On growth, Sound Financial Bancorp, Inc. posted the faster year-over-year revenue change (1.5% vs -10.8%). Sound Financial Bancorp, Inc. produced more free cash flow last quarter ($7.0M vs $-4.1M). Over the past eight quarters, ESPEY MFG & ELECTRONICS CORP's revenue compounded faster (21.3% CAGR vs 5.5%).

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.

U.S. Bancorp is an American multinational banking institution headquartered in Minneapolis, Minnesota and incorporated in Delaware. It is the 5th-largest bank in the United States as of 2025. As the largest bank in the Midwestern United States, it is considered systemically important by the Financial Stability Board. It is the parent company of its primary operating entity, U.S. Bank National Association, which does business as U.S. Bank. The company provides banking, investment, mortgage, tr...

ESP vs SFBC — Head-to-Head

Bigger by revenue
ESP
ESP
1.3× larger
ESP
$12.1M
$9.5M
SFBC
Growing faster (revenue YoY)
SFBC
SFBC
+12.3% gap
SFBC
1.5%
-10.8%
ESP
More free cash flow
SFBC
SFBC
$11.1M more FCF
SFBC
$7.0M
$-4.1M
ESP
Faster 2-yr revenue CAGR
ESP
ESP
Annualised
ESP
21.3%
5.5%
SFBC

Income Statement — Q2 FY2026 vs Q4 FY2025

Metric
ESP
ESP
SFBC
SFBC
Revenue
$12.1M
$9.5M
Net Profit
$2.8M
Gross Margin
34.7%
Operating Margin
25.3%
27.1%
Net Margin
23.1%
Revenue YoY
-10.8%
1.5%
Net Profit YoY
47.0%
EPS (diluted)
$0.99
$0.87

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
SFBC
SFBC
Q4 25
$12.1M
$9.5M
Q3 25
$9.1M
$9.8M
Q2 25
$9.6M
$10.4M
Q1 25
$10.3M
$9.2M
Q4 24
$13.6M
$9.4M
Q3 24
$10.4M
$9.1M
Q2 24
$11.6M
$8.6M
Q1 24
$8.3M
$8.6M
Net Profit
ESP
ESP
SFBC
SFBC
Q4 25
$2.8M
Q3 25
$2.2M
$1.7M
Q2 25
$2.9M
$2.1M
Q1 25
$1.7M
$1.2M
Q4 24
$1.9M
Q3 24
$1.6M
$1.2M
Q2 24
$1.9M
$795.0K
Q1 24
$1.0M
$770.0K
Gross Margin
ESP
ESP
SFBC
SFBC
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
SFBC
SFBC
Q4 25
25.3%
27.1%
Q3 25
22.7%
21.3%
Q2 25
27.4%
24.5%
Q1 25
17.0%
15.9%
Q4 24
14.9%
24.6%
Q3 24
16.5%
15.6%
Q2 24
18.4%
11.4%
Q1 24
13.2%
10.9%
Net Margin
ESP
ESP
SFBC
SFBC
Q4 25
23.1%
Q3 25
23.9%
17.3%
Q2 25
30.6%
19.8%
Q1 25
16.5%
12.7%
Q4 24
14.0%
Q3 24
15.3%
12.7%
Q2 24
16.3%
9.2%
Q1 24
12.5%
9.0%
EPS (diluted)
ESP
ESP
SFBC
SFBC
Q4 25
$0.99
$0.87
Q3 25
$0.76
$0.66
Q2 25
$1.07
$0.79
Q1 25
$0.63
$0.45
Q4 24
$0.71
$0.74
Q3 24
$0.61
$0.45
Q2 24
$0.73
$0.31
Q1 24
$0.40
$0.30

Balance Sheet & Financial Strength

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

Metric
ESP
ESP
SFBC
SFBC
Cash + ST InvestmentsLiquidity on hand
$17.8M
$138.5M
Total DebtLower is stronger
Stockholders' EquityBook value
$53.2M
$109.4M
Total Assets
$85.2M
$1.1B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ESP
ESP
SFBC
SFBC
Q4 25
$17.8M
$138.5M
Q3 25
$22.2M
$101.2M
Q2 25
$18.9M
$102.5M
Q1 25
$13.9M
$131.5M
Q4 24
$8.0M
$43.6M
Q3 24
$4.8M
$148.9M
Q2 24
$4.4M
$135.1M
Q1 24
$5.6M
$138.0M
Stockholders' Equity
ESP
ESP
SFBC
SFBC
Q4 25
$53.2M
$109.4M
Q3 25
$51.0M
$107.5M
Q2 25
$50.8M
$106.0M
Q1 25
$46.3M
$104.4M
Q4 24
$44.8M
$103.7M
Q3 24
$42.5M
$102.2M
Q2 24
$41.3M
$101.3M
Q1 24
$39.3M
$101.0M
Total Assets
ESP
ESP
SFBC
SFBC
Q4 25
$85.2M
$1.1B
Q3 25
$84.8M
$1.1B
Q2 25
$79.1M
$1.1B
Q1 25
$72.8M
$1.1B
Q4 24
$60.2M
$993.6M
Q3 24
$57.6M
$1.1B
Q2 24
$56.5M
$1.1B
Q1 24
$53.1M
$1.1B

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
SFBC
SFBC
Operating Cash FlowLast quarter
$-2.8M
$7.2M
Free Cash FlowOCF − Capex
$-4.1M
$7.0M
FCF MarginFCF / Revenue
-34.1%
73.4%
Capex IntensityCapex / Revenue
10.9%
1.8%
Cash ConversionOCF / Net Profit
-1.00×
TTM Free Cash FlowTrailing 4 quarters
$11.7M
$12.0M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ESP
ESP
SFBC
SFBC
Q4 25
$-2.8M
$7.2M
Q3 25
$5.7M
$3.8M
Q2 25
$2.8M
$-494.0K
Q1 25
$11.5M
$1.9M
Q4 24
$5.4M
$2.9M
Q3 24
$1.4M
$3.3M
Q2 24
$3.2M
$-4.0M
Q1 24
$1.4M
$3.5M
Free Cash Flow
ESP
ESP
SFBC
SFBC
Q4 25
$-4.1M
$7.0M
Q3 25
$4.4M
$3.8M
Q2 25
$915.3K
$-518.0K
Q1 25
$10.5M
$1.8M
Q4 24
$4.5M
$2.9M
Q3 24
$724.8K
$3.2M
Q2 24
$2.6M
$-5.6M
Q1 24
$379.1K
$1.9M
FCF Margin
ESP
ESP
SFBC
SFBC
Q4 25
-34.1%
73.4%
Q3 25
48.7%
38.3%
Q2 25
9.5%
-5.0%
Q1 25
101.8%
19.8%
Q4 24
33.0%
30.4%
Q3 24
6.9%
35.5%
Q2 24
22.2%
-65.4%
Q1 24
4.6%
22.2%
Capex Intensity
ESP
ESP
SFBC
SFBC
Q4 25
10.9%
1.8%
Q3 25
14.2%
0.4%
Q2 25
19.3%
0.2%
Q1 25
9.3%
0.4%
Q4 24
6.5%
0.8%
Q3 24
6.4%
0.5%
Q2 24
5.7%
18.7%
Q1 24
12.5%
19.0%
Cash Conversion
ESP
ESP
SFBC
SFBC
Q4 25
-1.00×
Q3 25
2.64×
2.24×
Q2 25
0.95×
-0.24×
Q1 25
6.72×
1.59×
Q4 24
2.82×
Q3 24
0.87×
2.84×
Q2 24
1.71×
-5.05×
Q1 24
1.37×
4.57×

Financial Flow Comparison

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

Revenue Breakdown by Segment

ESP
ESP

ASC606$11.3M93%
Other$855.0K7%

SFBC
SFBC

Segment breakdown not available.

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