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Side-by-side financial comparison of SITIME Corp (SITM) and Wheels Up Experience Inc. (UP). Click either name above to swap in a different company.
Wheels Up Experience Inc. is the larger business by last-quarter revenue ($183.8M vs $113.3M, roughly 1.6× SITIME Corp). SITIME Corp runs the higher net margin — 8.1% vs -15.7%, a 23.8% gap on every dollar of revenue. On growth, SITIME Corp posted the faster year-over-year revenue change (66.3% vs -10.2%). SITIME Corp produced more free cash flow last quarter ($13.0M vs $-58.3M). Over the past eight quarters, SITIME Corp's revenue compounded faster (85.2% CAGR vs -3.4%).
SiTime Corporation is a publicly traded fabless chipmaker based in Santa Clara, California that develops micro-electromechanical systems (MEMS), used for timing devices in electronics.
Wheels Up is a provider of "on demand" private aviation in the United States and one of the largest private aviation companies in the world. It was founded in 2013 by Kenny Dichter, using a membership/on-demand business model. Wheels Up members can book private aircraft from the company fleet and third-party operators using a mobile application.
SITM vs UP — Head-to-Head
Income Statement — Q4 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $113.3M | $183.8M |
| Net Profit | $9.2M | $-28.9M |
| Gross Margin | 56.4% | 14.3% |
| Operating Margin | 1.6% | -0.9% |
| Net Margin | 8.1% | -15.7% |
| Revenue YoY | 66.3% | -10.2% |
| Net Profit YoY | 148.7% | 67.0% |
| EPS (diluted) | $0.44 | $-0.04 |
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.
| Q4 25 | $113.3M | $183.8M | ||
| Q3 25 | $83.6M | $185.5M | ||
| Q2 25 | $69.5M | $189.6M | ||
| Q1 25 | $60.3M | $177.5M | ||
| Q4 24 | $68.1M | $204.8M | ||
| Q3 24 | $57.7M | $193.9M | ||
| Q2 24 | $43.9M | $196.3M | ||
| Q1 24 | $33.0M | $197.1M |
| Q4 25 | $9.2M | $-28.9M | ||
| Q3 25 | $-8.0M | $-83.7M | ||
| Q2 25 | $-20.2M | $-82.3M | ||
| Q1 25 | $-23.9M | $-99.3M | ||
| Q4 24 | $-18.8M | $-87.5M | ||
| Q3 24 | $-19.3M | $-57.7M | ||
| Q2 24 | $-26.8M | $-97.0M | ||
| Q1 24 | $-28.7M | $-97.4M |
| Q4 25 | 56.4% | 14.3% | ||
| Q3 25 | 53.5% | 6.8% | ||
| Q2 25 | 51.9% | 8.3% | ||
| Q1 25 | 50.3% | 10.8% | ||
| Q4 24 | 52.6% | 13.9% | ||
| Q3 24 | 51.1% | 13.9% | ||
| Q2 24 | 49.1% | 2.3% | ||
| Q1 24 | 53.5% | -0.6% |
| Q4 25 | 1.6% | -0.9% | ||
| Q3 25 | -19.2% | -33.1% | ||
| Q2 25 | -35.4% | -31.4% | ||
| Q1 25 | -46.6% | -45.5% | ||
| Q4 24 | -33.8% | -26.0% | ||
| Q3 24 | -43.1% | -21.6% | ||
| Q2 24 | -73.7% | -40.3% | ||
| Q1 24 | -106.1% | -42.9% |
| Q4 25 | 8.1% | -15.7% | ||
| Q3 25 | -9.6% | -45.1% | ||
| Q2 25 | -29.0% | -43.4% | ||
| Q1 25 | -39.6% | -55.9% | ||
| Q4 24 | -27.6% | -42.7% | ||
| Q3 24 | -33.5% | -29.8% | ||
| Q2 24 | -61.0% | -49.4% | ||
| Q1 24 | -86.9% | -49.4% |
| Q4 25 | $0.44 | $-0.04 | ||
| Q3 25 | $-0.31 | $-0.12 | ||
| Q2 25 | $-0.84 | $-0.12 | ||
| Q1 25 | $-1.01 | $-0.14 | ||
| Q4 24 | $-0.80 | $-0.13 | ||
| Q3 24 | $-0.83 | $-0.08 | ||
| Q2 24 | $-1.16 | $-0.14 | ||
| Q1 24 | $-1.26 | $-0.14 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | $133.9M |
| Total DebtLower is stronger | — | $671.3M |
| Stockholders' EquityBook value | $1.2B | $-392.1M |
| Total Assets | $1.3B | $968.8M |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $133.9M | ||
| Q3 25 | — | $125.3M | ||
| Q2 25 | — | $107.0M | ||
| Q1 25 | — | $171.8M | ||
| Q4 24 | — | $216.4M | ||
| Q3 24 | — | $115.9M | ||
| Q2 24 | — | $141.5M | ||
| Q1 24 | — | $180.9M |
| Q4 25 | — | $671.3M | ||
| Q3 25 | — | $766.5M | ||
| Q2 25 | — | $770.5M | ||
| Q1 25 | — | $765.8M | ||
| Q4 24 | — | $761.3M | ||
| Q3 24 | — | $596.9M | ||
| Q2 24 | — | $597.4M | ||
| Q1 24 | — | $603.2M |
| Q4 25 | $1.2B | $-392.1M | ||
| Q3 25 | $1.1B | $-374.5M | ||
| Q2 25 | $1.1B | $-347.8M | ||
| Q1 25 | $692.5M | $-288.1M | ||
| Q4 24 | $699.7M | $-202.1M | ||
| Q3 24 | $696.2M | $-117.7M | ||
| Q2 24 | $692.5M | $-72.2M | ||
| Q1 24 | $696.2M | $936.0K |
| Q4 25 | $1.3B | $968.8M | ||
| Q3 25 | $1.3B | $973.0M | ||
| Q2 25 | $1.3B | $1.0B | ||
| Q1 25 | $872.1M | $1.1B | ||
| Q4 24 | $885.0M | $1.2B | ||
| Q3 24 | $877.9M | $1.0B | ||
| Q2 24 | $878.6M | $1.1B | ||
| Q1 24 | $942.6M | $1.2B |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | 644.43× |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | $25.4M | $-18.4M |
| Free Cash FlowOCF − Capex | $13.0M | $-58.3M |
| FCF MarginFCF / Revenue | 11.5% | -31.7% |
| Capex IntensityCapex / Revenue | 10.9% | 21.7% |
| Cash ConversionOCF / Net Profit | 2.77× | — |
| TTM Free Cash FlowTrailing 4 quarters | $35.1M | $-259.9M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $25.4M | $-18.4M | ||
| Q3 25 | $31.4M | $-37.1M | ||
| Q2 25 | $15.3M | $-62.9M | ||
| Q1 25 | $15.0M | $-47.9M | ||
| Q4 24 | $13.5M | $37.9M | ||
| Q3 24 | $8.2M | $-16.9M | ||
| Q2 24 | $-181.0K | $-25.2M | ||
| Q1 24 | $1.7M | $-73.8M |
| Q4 25 | $13.0M | $-58.3M | ||
| Q3 25 | $26.3M | $-60.4M | ||
| Q2 25 | $-2.9M | $-78.6M | ||
| Q1 25 | $-1.3M | $-62.6M | ||
| Q4 24 | $-2.4M | $-70.2M | ||
| Q3 24 | $-6.7M | $-21.9M | ||
| Q2 24 | $-2.7M | $-30.8M | ||
| Q1 24 | $-1.2M | $-77.8M |
| Q4 25 | 11.5% | -31.7% | ||
| Q3 25 | 31.5% | -32.6% | ||
| Q2 25 | -4.2% | -41.5% | ||
| Q1 25 | -2.1% | -35.3% | ||
| Q4 24 | -3.5% | -34.3% | ||
| Q3 24 | -11.6% | -11.3% | ||
| Q2 24 | -6.3% | -15.7% | ||
| Q1 24 | -3.6% | -39.5% |
| Q4 25 | 10.9% | 21.7% | ||
| Q3 25 | 6.1% | 12.5% | ||
| Q2 25 | 26.2% | 8.3% | ||
| Q1 25 | 27.0% | 8.3% | ||
| Q4 24 | 23.3% | 52.8% | ||
| Q3 24 | 25.7% | 2.6% | ||
| Q2 24 | 5.8% | 2.9% | ||
| Q1 24 | 8.8% | 2.0% |
| Q4 25 | 2.77× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
