vs

Side-by-side financial comparison of Gaming & Leisure Properties, Inc. (GLPI) and TOWER SEMICONDUCTOR LTD (TSEM). Click either name above to swap in a different company.

Gaming & Leisure Properties, Inc. is the larger business by last-quarter revenue ($420.0M vs $351.2M, roughly 1.2× TOWER SEMICONDUCTOR LTD). Gaming & Leisure Properties, Inc. runs the higher net margin — 57.0% vs 15.2%, a 41.8% gap on every dollar of revenue. On growth, Gaming & Leisure Properties, Inc. posted the faster year-over-year revenue change (6.3% vs -1.7%).

Gaming and Leisure Properties, Inc. is a real estate investment trust (REIT) specializing in casino properties, based in Wyomissing, Pennsylvania. It was formed in November 2013 as a corporate spin-off from Penn National Gaming. The company owns 62 casino properties, all of which are leased to other companies.

Tower Semiconductor Ltd. is an Israeli company that manufactures integrated circuits using specialty process technologies, including SiGe, BiCMOS, Silicon Photonics, SOI, mixed-signal and RFCMOS, CMOS image sensors, non-imaging sensors, power management (BCD), and non-volatile memory (NVM) as well as MEMS capabilities. Tower Semiconductor also owns 51% of TPSCo, an enterprise with Nuvoton Technology Corporation Japan (NTCJ).

GLPI vs TSEM — Head-to-Head

Bigger by revenue
GLPI
GLPI
1.2× larger
GLPI
$420.0M
$351.2M
TSEM
Growing faster (revenue YoY)
GLPI
GLPI
+8.0% gap
GLPI
6.3%
-1.7%
TSEM
Higher net margin
GLPI
GLPI
41.8% more per $
GLPI
57.0%
15.2%
TSEM

Income Statement — Q1 FY2026 vs Q2 FY2024

Metric
GLPI
GLPI
TSEM
TSEM
Revenue
$420.0M
$351.2M
Net Profit
$239.4M
$53.4M
Gross Margin
24.8%
Operating Margin
79.4%
15.7%
Net Margin
57.0%
15.2%
Revenue YoY
6.3%
-1.7%
Net Profit YoY
40.5%
4.4%
EPS (diluted)
$0.48

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
GLPI
GLPI
TSEM
TSEM
Q1 26
$420.0M
Q4 25
$407.0M
Q3 25
$397.6M
Q2 25
$394.9M
Q1 25
$395.2M
Q4 24
$389.6M
Q3 24
$385.3M
Q2 24
$380.6M
$351.2M
Net Profit
GLPI
GLPI
TSEM
TSEM
Q1 26
$239.4M
Q4 25
$275.4M
Q3 25
$241.2M
Q2 25
$151.4M
Q1 25
$165.2M
Q4 24
$223.6M
Q3 24
$184.7M
Q2 24
$208.3M
$53.4M
Gross Margin
GLPI
GLPI
TSEM
TSEM
Q1 26
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
24.8%
Operating Margin
GLPI
GLPI
TSEM
TSEM
Q1 26
79.4%
Q4 25
89.3%
Q3 25
84.8%
Q2 25
61.3%
Q1 25
65.5%
Q4 24
79.1%
Q3 24
70.4%
Q2 24
77.1%
15.7%
Net Margin
GLPI
GLPI
TSEM
TSEM
Q1 26
57.0%
Q4 25
67.6%
Q3 25
60.7%
Q2 25
38.4%
Q1 25
41.8%
Q4 24
57.4%
Q3 24
47.9%
Q2 24
54.7%
15.2%
EPS (diluted)
GLPI
GLPI
TSEM
TSEM
Q1 26
Q4 25
$0.96
Q3 25
$0.85
Q2 25
$0.54
Q1 25
$0.60
Q4 24
$0.79
Q3 24
$0.67
Q2 24
$0.77
$0.48

Balance Sheet & Financial Strength

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

Metric
GLPI
GLPI
TSEM
TSEM
Cash + ST InvestmentsLiquidity on hand
$274.5M
$265.3M
Total DebtLower is stronger
Stockholders' EquityBook value
$5.0B
$2.5B
Total Assets
$13.8B
$3.0B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
GLPI
GLPI
TSEM
TSEM
Q1 26
$274.5M
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
$560.8M
Q3 24
$560.8M
Q2 24
$560.8M
$265.3M
Total Debt
GLPI
GLPI
TSEM
TSEM
Q1 26
Q4 25
$7.2B
Q3 25
$7.2B
Q2 25
$6.9B
Q1 25
$6.9B
Q4 24
$7.7B
Q3 24
$7.4B
Q2 24
$6.6B
Stockholders' Equity
GLPI
GLPI
TSEM
TSEM
Q1 26
$5.0B
Q4 25
$4.6B
Q3 25
$4.6B
Q2 25
$4.6B
Q1 25
$4.2B
Q4 24
$4.3B
Q3 24
$4.3B
Q2 24
$4.1B
$2.5B
Total Assets
GLPI
GLPI
TSEM
TSEM
Q1 26
$13.8B
Q4 25
$12.9B
Q3 25
$12.8B
Q2 25
$12.5B
Q1 25
$12.1B
Q4 24
$13.1B
Q3 24
$12.7B
Q2 24
$11.8B
$3.0B
Debt / Equity
GLPI
GLPI
TSEM
TSEM
Q1 26
Q4 25
1.56×
Q3 25
1.57×
Q2 25
1.51×
Q1 25
1.63×
Q4 24
1.81×
Q3 24
1.74×
Q2 24
1.60×

Financial Flow Comparison

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

Related Comparisons