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Side-by-side financial comparison of SUN COMMUNITIES INC (SUI) and TOWER SEMICONDUCTOR LTD (TSEM). Click either name above to swap in a different company.

SUN COMMUNITIES INC is the larger business by last-quarter revenue ($697.2M vs $351.2M, roughly 2.0× TOWER SEMICONDUCTOR LTD). TOWER SEMICONDUCTOR LTD runs the higher net margin — 15.2% vs 1.7%, a 13.5% gap on every dollar of revenue. On growth, TOWER SEMICONDUCTOR LTD posted the faster year-over-year revenue change (-1.7% vs -25.8%).

Sun Communities is a publicly traded real estate investment trust that invests in manufactured housing communities and recreational vehicle communities. As of June 2, 2025, the company owned interests in 500 such properties in the United States, Canada, and the UK..

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).

SUI vs TSEM — Head-to-Head

Bigger by revenue
SUI
SUI
2.0× larger
SUI
$697.2M
$351.2M
TSEM
Growing faster (revenue YoY)
TSEM
TSEM
+24.1% gap
TSEM
-1.7%
-25.8%
SUI
Higher net margin
TSEM
TSEM
13.5% more per $
TSEM
15.2%
1.7%
SUI

Income Statement — Q2 FY2026 vs Q2 FY2024

Metric
SUI
SUI
TSEM
TSEM
Revenue
$697.2M
$351.2M
Net Profit
$12.1M
$53.4M
Gross Margin
24.8%
Operating Margin
15.7%
Net Margin
1.7%
15.2%
Revenue YoY
-25.8%
-1.7%
Net Profit YoY
-96.0%
4.4%
EPS (diluted)
$0.07
$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
SUI
SUI
TSEM
TSEM
Q3 25
$697.2M
Q2 25
$623.5M
Q1 25
$470.2M
Q4 24
$745.9M
Q3 24
$939.9M
Q2 24
$864.0M
$351.2M
Q1 24
$671.3M
Q4 23
$726.7M
Net Profit
SUI
SUI
TSEM
TSEM
Q3 25
$12.1M
Q2 25
$1.3B
Q1 25
$-41.2M
Q4 24
$-228.4M
Q3 24
$300.5M
Q2 24
$56.7M
$53.4M
Q1 24
$-25.2M
Q4 23
$-429.7M
Gross Margin
SUI
SUI
TSEM
TSEM
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
24.8%
Q1 24
Q4 23
Operating Margin
SUI
SUI
TSEM
TSEM
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
15.7%
Q1 24
Q4 23
Net Margin
SUI
SUI
TSEM
TSEM
Q3 25
1.7%
Q2 25
210.8%
Q1 25
-8.8%
Q4 24
-30.6%
Q3 24
32.0%
Q2 24
6.6%
15.2%
Q1 24
-3.8%
Q4 23
-59.1%
EPS (diluted)
SUI
SUI
TSEM
TSEM
Q3 25
$0.07
Q2 25
$10.02
Q1 25
$-0.34
Q4 24
$-1.80
Q3 24
$2.31
Q2 24
$0.42
$0.48
Q1 24
$-0.22
Q4 23
$-3.51

Balance Sheet & Financial Strength

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

Metric
SUI
SUI
TSEM
TSEM
Cash + ST InvestmentsLiquidity on hand
$542.7M
$265.3M
Total DebtLower is stronger
Stockholders' EquityBook value
$7.0B
$2.5B
Total Assets
$12.8B
$3.0B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
SUI
SUI
TSEM
TSEM
Q3 25
$542.7M
Q2 25
$889.7M
Q1 25
Q4 24
$47.4M
Q3 24
Q2 24
$265.3M
Q1 24
Q4 23
$29.2M
Total Debt
SUI
SUI
TSEM
TSEM
Q3 25
Q2 25
Q1 25
Q4 24
$7.4B
Q3 24
Q2 24
Q1 24
Q4 23
$7.8B
Stockholders' Equity
SUI
SUI
TSEM
TSEM
Q3 25
$7.0B
Q2 25
$7.4B
Q1 25
$6.9B
Q4 24
$7.1B
Q3 24
$7.5B
Q2 24
$6.9B
$2.5B
Q1 24
$6.9B
Q4 23
$7.1B
Total Assets
SUI
SUI
TSEM
TSEM
Q3 25
$12.8B
Q2 25
$13.4B
Q1 25
$16.5B
Q4 24
$16.5B
Q3 24
$17.1B
Q2 24
$17.0B
$3.0B
Q1 24
$17.1B
Q4 23
$16.9B
Debt / Equity
SUI
SUI
TSEM
TSEM
Q3 25
Q2 25
Q1 25
Q4 24
1.04×
Q3 24
Q2 24
Q1 24
Q4 23
1.10×

Cash Flow & Capital Efficiency

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

Metric
SUI
SUI
TSEM
TSEM
Operating Cash FlowLast quarter
$197.8M
Free Cash FlowOCF − Capex
FCF MarginFCF / Revenue
Capex IntensityCapex / Revenue
Cash ConversionOCF / Net Profit
16.35×
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
SUI
SUI
TSEM
TSEM
Q3 25
$197.8M
Q2 25
$256.0M
Q1 25
$243.9M
Q4 24
$118.0M
Q3 24
$189.2M
Q2 24
$311.3M
Q1 24
$242.5M
Q4 23
$117.6M
Cash Conversion
SUI
SUI
TSEM
TSEM
Q3 25
16.35×
Q2 25
0.19×
Q1 25
Q4 24
Q3 24
0.63×
Q2 24
5.49×
Q1 24
Q4 23

Financial Flow Comparison

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

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