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Side-by-side financial comparison of Seaport Entertainment Group Inc. (SEG) and SOUTH PLAINS FINANCIAL, INC. (SPFI). Click either name above to swap in a different company.

SOUTH PLAINS FINANCIAL, INC. is the larger business by last-quarter revenue ($54.1M vs $29.5M, roughly 1.8× Seaport Entertainment Group Inc.). SOUTH PLAINS FINANCIAL, INC. runs the higher net margin — 26.9% vs -125.0%, a 151.9% gap on every dollar of revenue.

Ally Financial Inc. is an American bank holding company incorporated in Delaware and headquartered at Ally Detroit Center in Detroit, Michigan. The company provides financial services including car finance, online banking via a direct bank, corporate lending, vehicle insurance, mortgage loans, and other related financing services such as installment sale and lease agreements.

SEG vs SPFI — Head-to-Head

Bigger by revenue
SPFI
SPFI
1.8× larger
SPFI
$54.1M
$29.5M
SEG
Higher net margin
SPFI
SPFI
151.9% more per $
SPFI
26.9%
-125.0%
SEG

Income Statement — Q4 FY2025 vs Q1 FY2026

Metric
SEG
SEG
SPFI
SPFI
Revenue
$29.5M
$54.1M
Net Profit
$-36.9M
$14.5M
Gross Margin
Operating Margin
-120.5%
Net Margin
-125.0%
26.9%
Revenue YoY
Net Profit YoY
18.3%
EPS (diluted)
$-2.90

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
SEG
SEG
SPFI
SPFI
Q1 26
$54.1M
Q4 25
$29.5M
$53.9M
Q3 25
$45.0M
$54.2M
Q2 25
$39.8M
$54.7M
Q1 25
$16.1M
$49.2M
Q4 24
$51.9M
Q3 24
$39.4M
$47.9M
Q2 24
$33.7M
$48.6M
Net Profit
SEG
SEG
SPFI
SPFI
Q1 26
$14.5M
Q4 25
$-36.9M
Q3 25
$-33.2M
$16.3M
Q2 25
$-14.8M
$14.6M
Q1 25
$-31.9M
$12.3M
Q4 24
Q3 24
$-32.5M
$11.2M
Q2 24
$-35.0M
$11.1M
Operating Margin
SEG
SEG
SPFI
SPFI
Q1 26
Q4 25
-120.5%
35.4%
Q3 25
-75.2%
38.1%
Q2 25
-40.2%
34.1%
Q1 25
-203.5%
31.9%
Q4 24
39.9%
Q3 24
-51.0%
29.8%
Q2 24
-75.3%
29.3%
Net Margin
SEG
SEG
SPFI
SPFI
Q1 26
26.9%
Q4 25
-125.0%
Q3 25
-73.7%
30.1%
Q2 25
-37.1%
26.7%
Q1 25
-198.4%
25.0%
Q4 24
Q3 24
-82.5%
23.4%
Q2 24
-103.9%
22.9%
EPS (diluted)
SEG
SEG
SPFI
SPFI
Q1 26
Q4 25
$-2.90
$0.90
Q3 25
$-2.61
$0.96
Q2 25
$-1.16
$0.86
Q1 25
$-2.51
$0.72
Q4 24
$0.96
Q3 24
$-5.89
$0.66
Q2 24
$-6.34
$0.66

Balance Sheet & Financial Strength

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

Metric
SEG
SEG
SPFI
SPFI
Cash + ST InvestmentsLiquidity on hand
$77.8M
$722.0M
Total DebtLower is stronger
$38.3M
$3.0K
Stockholders' EquityBook value
$456.5M
$504.9M
Total Assets
$650.1M
$4.6B
Debt / EquityLower = less leverage
0.08×
0.00×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
SEG
SEG
SPFI
SPFI
Q1 26
$722.0M
Q4 25
$77.8M
$552.4M
Q3 25
$106.2M
$635.0M
Q2 25
$123.3M
$470.5M
Q1 25
$129.9M
$536.3M
Q4 24
$359.1M
Q3 24
$23.7M
$471.2M
Q2 24
$3.3M
$298.0M
Total Debt
SEG
SEG
SPFI
SPFI
Q1 26
$3.0K
Q4 25
$38.3M
Q3 25
$39.3M
Q2 25
$100.6M
Q1 25
$101.6M
Q4 24
Q3 24
$103.3M
Q2 24
$157.1M
Stockholders' Equity
SEG
SEG
SPFI
SPFI
Q1 26
$504.9M
Q4 25
$456.5M
$493.8M
Q3 25
$485.8M
$477.8M
Q2 25
$517.9M
$454.1M
Q1 25
$531.2M
$443.7M
Q4 24
$438.9M
Q3 24
$433.8M
$443.1M
Q2 24
$380.7M
$418.0M
Total Assets
SEG
SEG
SPFI
SPFI
Q1 26
$4.6B
Q4 25
$650.1M
$4.5B
Q3 25
$699.1M
$4.5B
Q2 25
$717.2M
$4.4B
Q1 25
$718.4M
$4.4B
Q4 24
$4.2B
Q3 24
$622.8M
$4.3B
Q2 24
$610.1M
$4.2B
Debt / Equity
SEG
SEG
SPFI
SPFI
Q1 26
0.00×
Q4 25
0.08×
Q3 25
0.08×
Q2 25
0.19×
Q1 25
0.19×
Q4 24
Q3 24
0.24×
Q2 24
0.41×

Cash Flow & Capital Efficiency

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

Metric
SEG
SEG
SPFI
SPFI
Operating Cash FlowLast quarter
$-23.1M
Free Cash FlowOCF − Capex
FCF MarginFCF / Revenue
Capex IntensityCapex / Revenue
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
SEG
SEG
SPFI
SPFI
Q1 26
Q4 25
$-23.1M
$77.5M
Q3 25
$-5.3M
$24.2M
Q2 25
$-754.0K
$14.7M
Q1 25
$-20.5M
$26.1M
Q4 24
$59.4M
Q3 24
$-8.8M
$17.9M
Q2 24
$18.2M
Free Cash Flow
SEG
SEG
SPFI
SPFI
Q1 26
Q4 25
$71.8M
Q3 25
$22.5M
Q2 25
$13.0M
Q1 25
$25.0M
Q4 24
$56.0M
Q3 24
$17.1M
Q2 24
$17.1M
FCF Margin
SEG
SEG
SPFI
SPFI
Q1 26
Q4 25
133.3%
Q3 25
41.5%
Q2 25
23.8%
Q1 25
50.8%
Q4 24
108.0%
Q3 24
35.7%
Q2 24
35.2%
Capex Intensity
SEG
SEG
SPFI
SPFI
Q1 26
Q4 25
10.5%
Q3 25
3.2%
Q2 25
3.2%
Q1 25
2.3%
Q4 24
6.5%
Q3 24
1.6%
Q2 24
2.2%
Cash Conversion
SEG
SEG
SPFI
SPFI
Q1 26
Q4 25
Q3 25
1.48×
Q2 25
1.01×
Q1 25
2.12×
Q4 24
Q3 24
1.59×
Q2 24
1.63×

Financial Flow Comparison

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

Revenue Breakdown by Segment

SEG
SEG

Sponsorships Events And Entertainment$12.5M43%
Hospitality$12.2M41%
Rental$4.1M14%
Other$631.0K2%

SPFI
SPFI

Net Interest Income$42.9M79%
Noninterest Income$11.3M21%

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