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Side-by-side financial comparison of SL GREEN REALTY CORP (SLG) and TOWER SEMICONDUCTOR LTD (TSEM). Click either name above to swap in a different company.

TOWER SEMICONDUCTOR LTD is the larger business by last-quarter revenue ($351.2M vs $276.5M, roughly 1.3× SL GREEN REALTY CORP). TOWER SEMICONDUCTOR LTD runs the higher net margin — 15.2% vs -36.5%, a 51.7% gap on every dollar of revenue. On growth, SL GREEN REALTY CORP posted the faster year-over-year revenue change (12.4% vs -1.7%).

SL Green Realty Corp. is a real estate investment trust that primarily invests in office buildings and shopping centers in New York City. As of December 31, 2024, the company owned interests in 39 properties comprising 25,297,353 square feet, primarily in Manhattan. It has been referred to as "New York City’s largest office landlord".

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).

SLG vs TSEM — Head-to-Head

Bigger by revenue
TSEM
TSEM
1.3× larger
TSEM
$351.2M
$276.5M
SLG
Growing faster (revenue YoY)
SLG
SLG
+14.1% gap
SLG
12.4%
-1.7%
TSEM
Higher net margin
TSEM
TSEM
51.7% more per $
TSEM
15.2%
-36.5%
SLG

Income Statement — Q4 FY2025 vs Q2 FY2024

Metric
SLG
SLG
TSEM
TSEM
Revenue
$276.5M
$351.2M
Net Profit
$-100.8M
$53.4M
Gross Margin
24.8%
Operating Margin
64.2%
15.7%
Net Margin
-36.5%
15.2%
Revenue YoY
12.4%
-1.7%
Net Profit YoY
-870.0%
4.4%
EPS (diluted)
$-1.49
$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
SLG
SLG
TSEM
TSEM
Q4 25
$276.5M
Q3 25
$244.8M
Q2 25
$241.9M
Q1 25
$239.8M
Q4 24
$245.9M
Q3 24
$229.7M
Q2 24
$222.8M
$351.2M
Q1 24
$187.9M
Net Profit
SLG
SLG
TSEM
TSEM
Q4 25
$-100.8M
Q3 25
$28.6M
Q2 25
$-7.4M
Q1 25
$-17.3M
Q4 24
$19.1M
Q3 24
$-9.5M
Q2 24
$1.6M
$53.4M
Q1 24
$16.9M
Gross Margin
SLG
SLG
TSEM
TSEM
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
24.8%
Q1 24
Operating Margin
SLG
SLG
TSEM
TSEM
Q4 25
64.2%
Q3 25
85.5%
Q2 25
53.4%
Q1 25
56.7%
Q4 24
59.8%
Q3 24
65.1%
Q2 24
79.2%
15.7%
Q1 24
Net Margin
SLG
SLG
TSEM
TSEM
Q4 25
-36.5%
Q3 25
11.7%
Q2 25
-3.0%
Q1 25
-7.2%
Q4 24
7.8%
Q3 24
-4.2%
Q2 24
0.7%
15.2%
Q1 24
9.0%
EPS (diluted)
SLG
SLG
TSEM
TSEM
Q4 25
$-1.49
Q3 25
$0.34
Q2 25
$-0.16
Q1 25
$-0.30
Q4 24
$0.13
Q3 24
$-0.21
Q2 24
$-0.04
$0.48
Q1 24
$0.20

Balance Sheet & Financial Strength

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

Metric
SLG
SLG
TSEM
TSEM
Cash + ST InvestmentsLiquidity on hand
$155.7M
$265.3M
Total DebtLower is stronger
Stockholders' EquityBook value
$3.7B
$2.5B
Total Assets
$11.1B
$3.0B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
SLG
SLG
TSEM
TSEM
Q4 25
$155.7M
Q3 25
$187.0M
Q2 25
$182.9M
Q1 25
$180.1M
Q4 24
$184.3M
Q3 24
$188.2M
Q2 24
$199.5M
$265.3M
Q1 24
$196.0M
Stockholders' Equity
SLG
SLG
TSEM
TSEM
Q4 25
$3.7B
Q3 25
$3.8B
Q2 25
$3.8B
Q1 25
$3.8B
Q4 24
$4.0B
Q3 24
$3.6B
Q2 24
$3.7B
$2.5B
Q1 24
$3.7B
Total Assets
SLG
SLG
TSEM
TSEM
Q4 25
$11.1B
Q3 25
$11.1B
Q2 25
$11.3B
Q1 25
$11.4B
Q4 24
$10.5B
Q3 24
$10.2B
Q2 24
$9.5B
$3.0B
Q1 24
$9.8B

Cash Flow & Capital Efficiency

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

Metric
SLG
SLG
TSEM
TSEM
Operating Cash FlowLast quarter
$82.9M
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
SLG
SLG
TSEM
TSEM
Q4 25
$82.9M
Q3 25
$-6.8M
Q2 25
$54.5M
Q1 25
$6.7M
Q4 24
$129.6M
Q3 24
$16.7M
Q2 24
$79.4M
Q1 24
$-24.7M
Cash Conversion
SLG
SLG
TSEM
TSEM
Q4 25
Q3 25
-0.24×
Q2 25
Q1 25
Q4 24
6.77×
Q3 24
Q2 24
50.33×
Q1 24
-1.46×

Financial Flow Comparison

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

Revenue Breakdown by Segment

SLG
SLG

Real Estate Segment$223.1M81%
Other$35.9M13%
Debt And Preferred Equity Segment$17.4M6%

TSEM
TSEM

Segment breakdown not available.

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