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Side-by-side financial comparison of Seneca Foods Corp (SENEB) and TOWER SEMICONDUCTOR LTD (TSEM). Click either name above to swap in a different company.

Seneca Foods Corp is the larger business by last-quarter revenue ($508.3M vs $351.2M, roughly 1.4× TOWER SEMICONDUCTOR LTD). TOWER SEMICONDUCTOR LTD runs the higher net margin — 15.2% vs 8.8%, a 6.4% gap on every dollar of revenue. On growth, Seneca Foods Corp posted the faster year-over-year revenue change (1.1% vs -1.7%).

Seneca Foods Corporation is an American food processor and distributor headquartered in Fairport, New York, United States. Seneca Foods Corporation conducts its business almost entirely in food packaging, which contributed to about 98% of the company's fiscal year net sales in 2017. Canned vegetables represented 65%, fruit products represented 23%, frozen fruit and vegetables represented 11% and fruit chip products represented 1% of the total food packaging net sales. Non-food packaging sales...

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).

SENEB vs TSEM — Head-to-Head

Bigger by revenue
SENEB
SENEB
1.4× larger
SENEB
$508.3M
$351.2M
TSEM
Growing faster (revenue YoY)
SENEB
SENEB
+2.8% gap
SENEB
1.1%
-1.7%
TSEM
Higher net margin
TSEM
TSEM
6.4% more per $
TSEM
15.2%
8.8%
SENEB

Income Statement — Q3 FY2026 vs Q2 FY2024

Metric
SENEB
SENEB
TSEM
TSEM
Revenue
$508.3M
$351.2M
Net Profit
$44.8M
$53.4M
Gross Margin
16.4%
24.8%
Operating Margin
11.8%
15.7%
Net Margin
8.8%
15.2%
Revenue YoY
1.1%
-1.7%
Net Profit YoY
205.4%
4.4%
EPS (diluted)
$6.48
$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
SENEB
SENEB
TSEM
TSEM
Q4 25
$508.3M
Q3 25
$460.0M
Q2 25
$297.5M
Q1 25
$345.8M
Q4 24
$502.9M
Q3 24
$425.5M
Q2 24
$304.7M
$351.2M
Q1 24
$162.2M
Net Profit
SENEB
SENEB
TSEM
TSEM
Q4 25
$44.8M
Q3 25
$29.7M
Q2 25
$14.9M
Q1 25
$601.0K
Q4 24
$14.7M
Q3 24
$13.3M
Q2 24
$12.7M
$53.4M
Q1 24
Gross Margin
SENEB
SENEB
TSEM
TSEM
Q4 25
16.4%
Q3 25
13.4%
Q2 25
14.1%
Q1 25
4.5%
Q4 24
9.8%
Q3 24
10.1%
Q2 24
14.0%
24.8%
Q1 24
Operating Margin
SENEB
SENEB
TSEM
TSEM
Q4 25
11.8%
Q3 25
9.0%
Q2 25
7.8%
Q1 25
0.6%
Q4 24
5.1%
Q3 24
5.8%
Q2 24
8.3%
15.7%
Q1 24
2.5%
Net Margin
SENEB
SENEB
TSEM
TSEM
Q4 25
8.8%
Q3 25
6.5%
Q2 25
5.0%
Q1 25
0.2%
Q4 24
2.9%
Q3 24
3.1%
Q2 24
4.2%
15.2%
Q1 24
EPS (diluted)
SENEB
SENEB
TSEM
TSEM
Q4 25
$6.48
Q3 25
$4.29
Q2 25
$2.14
Q1 25
$0.10
Q4 24
$2.10
Q3 24
$1.90
Q2 24
$1.80
$0.48
Q1 24

Balance Sheet & Financial Strength

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

Metric
SENEB
SENEB
TSEM
TSEM
Cash + ST InvestmentsLiquidity on hand
$33.3M
$265.3M
Total DebtLower is stronger
$275.8M
Stockholders' EquityBook value
$713.9M
$2.5B
Total Assets
$1.2B
$3.0B
Debt / EquityLower = less leverage
0.39×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
SENEB
SENEB
TSEM
TSEM
Q4 25
$33.3M
Q3 25
$18.1M
Q2 25
$12.1M
Q1 25
$42.7M
Q4 24
$5.3M
Q3 24
$9.5M
Q2 24
$5.5M
$265.3M
Q1 24
$4.5M
Total Debt
SENEB
SENEB
TSEM
TSEM
Q4 25
$275.8M
Q3 25
$280.2M
Q2 25
$293.9M
Q1 25
$369.9M
Q4 24
$416.2M
Q3 24
$504.6M
Q2 24
$572.1M
Q1 24
$604.8M
Stockholders' Equity
SENEB
SENEB
TSEM
TSEM
Q4 25
$713.9M
Q3 25
$672.9M
Q2 25
$644.2M
Q1 25
$633.0M
Q4 24
$612.8M
Q3 24
$598.9M
Q2 24
$588.9M
$2.5B
Q1 24
$582.9M
Total Assets
SENEB
SENEB
TSEM
TSEM
Q4 25
$1.2B
Q3 25
$1.4B
Q2 25
$1.2B
Q1 25
$1.2B
Q4 24
$1.2B
Q3 24
$1.5B
Q2 24
$1.4B
$3.0B
Q1 24
$1.4B
Debt / Equity
SENEB
SENEB
TSEM
TSEM
Q4 25
0.39×
Q3 25
0.42×
Q2 25
0.46×
Q1 25
0.58×
Q4 24
0.68×
Q3 24
0.84×
Q2 24
0.97×
Q1 24
1.04×

Cash Flow & Capital Efficiency

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

Metric
SENEB
SENEB
TSEM
TSEM
Operating Cash FlowLast quarter
$31.1M
Free Cash FlowOCF − Capex
$22.9M
FCF MarginFCF / Revenue
4.5%
Capex IntensityCapex / Revenue
1.6%
Cash ConversionOCF / Net Profit
0.70×
TTM Free Cash FlowTrailing 4 quarters
$168.5M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
SENEB
SENEB
TSEM
TSEM
Q4 25
$31.1M
Q3 25
$29.3M
Q2 25
$53.7M
Q1 25
$91.9M
Q4 24
$117.7M
Q3 24
$75.5M
Q2 24
$50.3M
Q1 24
Free Cash Flow
SENEB
SENEB
TSEM
TSEM
Q4 25
$22.9M
Q3 25
$21.8M
Q2 25
$42.4M
Q1 25
$81.4M
Q4 24
$108.7M
Q3 24
$70.0M
Q2 24
$38.3M
Q1 24
FCF Margin
SENEB
SENEB
TSEM
TSEM
Q4 25
4.5%
Q3 25
4.7%
Q2 25
14.3%
Q1 25
23.5%
Q4 24
21.6%
Q3 24
16.4%
Q2 24
12.6%
Q1 24
Capex Intensity
SENEB
SENEB
TSEM
TSEM
Q4 25
1.6%
Q3 25
1.6%
Q2 25
3.8%
Q1 25
3.0%
Q4 24
1.8%
Q3 24
1.3%
Q2 24
4.0%
Q1 24
Cash Conversion
SENEB
SENEB
TSEM
TSEM
Q4 25
0.70×
Q3 25
0.99×
Q2 25
3.61×
Q1 25
152.87×
Q4 24
8.03×
Q3 24
5.68×
Q2 24
3.98×
Q1 24

Financial Flow Comparison

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

Revenue Breakdown by Segment

SENEB
SENEB

Canned Vegetables$430.2M85%
Fruit$34.6M7%
Frozen$29.3M6%
Manufactured Product Other$10.8M2%
Snack$3.4M1%

TSEM
TSEM

Segment breakdown not available.

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