ESBA vs MANU vs SEG Stock Comparison

Empire State Realty OP, Manchester United and Seaport Entertainment Prices as of Oct 26, 2026 Peers: Industry group
MANU Manchester United plc
$20.72 +1.7% 1M +13.8% 1Y
Market cap
$3.56B
P/E
–
Revenue (TTM)
$909.31M
Div. yield
–
Entertainment Venues Consumer Discretionary
6 wins

Head to Head

9 decided of 12

Manchester United leads on 6 of the 12 questions below (Manchester United 6, Seaport Entertainment 2, Empire State Realty OP 1). Which ones matter depends on what you are buying for; a cheap multiple and slow growth often come together.

QuestionESBAMANUSEGLeader
Larger companyMarket capitalisation $1.30B $3.56B $290.22M MANU
Cheaper on earningsLower P/E, profitable companies only 256.9x -61.5x -2.3x –
Cheaper on forward earningsLower price / next fiscal year consensus EPS — — — –
Faster revenue growthRevenue growth, trailing twelve months +2.0% +5.5% +3.1% MANU
More profitableNet margin, trailing twelve months 0.6% -6.4% -102.5% ESBA
Better return on capitalReturn on invested capital -1.1% 2.6% — MANU
Less leveragedLower net debt / EBITDA 5.0x 2.4x 1.0x SEG
Higher dividend yieldTrailing dividend yield 0.00% 0.00% 0.00% –
Better 1-year returnPrice return, last 12 months -39.1% +13.8% -8.2% MANU
Better 5-year returnAnnualised price return, 5 years -14.3%/yr +5.0%/yr — MANU
Less volatileAnnualised volatility, 1 year 51.8% 33.6% 31.6% SEG
Higher overall scoreMean of the five percentile scores vs peers 33/100 45/100 41/100 MANU

Percentile Scorecard

ESBAMANUSEG

Each axis is the mean percentile of its metrics against the company's industry group. 100 is the best in the group, 50 the middle.

Scores by Axis

AxisESBAMANUSEG
Valuation 69 #45 of 145 30 #31 of 44 19 #36 of 44
Growth 2 #139 of 142 76 #11 of 43 48 #23 of 43
Profitability 26 #101 of 136 50 #21 of 41 5 #39 of 41
Financial Health 60 #56 of 139 24 #36 of 47 94 #4 of 47
Shareholder Returns 9 #120 of 131 – –
Overall 33 45 41
  • ESBA ranked among 149 companies in Property REITs
  • MANU ranked among 48 companies in Gaming and Leisure
  • SEG ranked among 48 companies in Gaming and Leisure

Price Performance

Price return, split-adjusted, before dividends. Click a name to hide or show it.

Returns

PeriodESBAMANUSEGSPY
1 month +20.8%+1.7%-3.5% -0.8%
3 months -13.1%-9.8%-14.0% +3.5%
6 months -13.7%+20.3%-0.4% +7.0%
Year to date -23.3%+30.2%+14.4% +12.2%
1 year -39.1%+13.8%-8.2% +13.0%
3 years -38.8%+17.1%— +86.3%
3 years, per year -15.1%+5.4%— +23.1%
5 years -53.8%+27.5%— +68.6%
5 years, per year -14.3%+5.0%— +11.0%
10 years -75.4%+34.1%— +258.0%
10 years, per year -13.1%+3.0%— +13.6%

Risk

MeasureESBAMANUSEGSPY
Volatility, 1Y 51.8%33.6%31.6% 12.7%
Downside volatility, 1Y 61.1%32.1%31.2% 12.7%
Beta vs S&P 500, 1Y 0.420.680.90 1.00
Return / volatility, 1Y -0.750.41-0.26 1.02
Max drawdown, 5Y -66.4%-54.5%-48.2% -25.4%
From 52-week high -37.7%-14.3%-22.5% -1.8%
52-week high $7.75$24.19$29.18 $779.14
52-week low $3.85$15.20$18.23 $631.97

Valuation History

Weekly multiples on trailing twelve-month fundamentals. Negative or extreme readings (a loss year, a collapsed denominator) are left out so the chart stays readable.

MultipleESBAMANUSEG
P/E now vs peer median 256.9xmedian 27.4x -61.7xmedian 17.1x -2.3xmedian 17.1x
P/S now vs peer median 1.7xmedian 4.2x 4.0xmedian 1.9x 2.4xmedian 1.9x
EV/EBITDA now vs peer median 12.5xmedian 14.2x 13.0xmedian 10.9x -2.7xmedian 10.9x
P/FCF now vs peer median -3.0xmedian 23.2x 9.9xmedian 11.4x -7.2xmedian 11.4x
P/B now vs peer median 0.7xmedian 1.3x 18.1xmedian 2.5x 0.7xmedian 2.5x
PEG now vs peer median -4.30median 2.11 3.65median 0.57 —median 0.57

Financial History

Reported figures by fiscal period, placed on the calendar year (or quarter) each period ended in, so companies with different fiscal years line up.

Trailing twelve monthsESBAMANUSEG
Revenue $784.18M $909.31M $121.57M
Gross profit – -$21.12M $8.70M
Operating income -$34.52M $30.28M -$123.06M
Net income $9.26M -$57.81M -$123.24M
Free cash flow -$437.31M $363.93M -$40.19M
EPS (diluted) $0.02 $-0.34 $-9.74
Cash & equivalents $85.61M $89.13M $117.80M
Total debt $4.54B $3.96B $38.05M
Shares (diluted) 268.95M 172.43M 12.80M
Enterprise value $857.82M $3.22B -$126.42M

All Metrics

58 metrics · best in bold

Bold marks the best reading: the lowest positive value for multiples, leverage and payout, the highest for everything else. The bar under each value is its percentile against that company's own peers. Hover a value for its rank and the peer median.

Valuation

12 metrics
MetricESBAMANUSEG
P/E 256.9x -61.7x -2.3x
P/FCF -3.0x 9.9x -7.2x
P/Operating cash flow 5.7x 14.3x -7.2x
P/S 1.7x 4.0x 2.4x
P/B 0.7x 18.1x 0.7x
P/Tangible book 0.7x 18.1x 0.7x
EV/EBITDA 12.5x 13.0x -2.7x
EV/EBIT -62.8x 146.4x -1.7x
EV/Revenue 2.8x 4.9x 1.7x
EV/FCF -5.0x 12.2x -5.2x
EV/Operating cash flow 9.5x 17.5x -5.2x
PEG (3Y EPS CAGR) -4.30 3.65 –

Growth

14 metrics
MetricESBAMANUSEG
Revenue growth (1Y) 2.0% 5.5% 3.1%
Revenue CAGR (3Y) 2.9% 5.2% –
Gross profit growth (1Y) – 24.6% 127.9%
Gross profit CAGR (3Y) – – –
Operating income growth (1Y) -123.1% 223.3% -30.6%
Operating income CAGR (3Y) -31.0% 62.2% –
Net income growth (1Y) -86.5% -36.0% -3.1%
Net income CAGR (3Y) -51.3% -19.1% –
EPS growth (1Y) -92.1% -35.3% -2.3%
EPS CAGR (3Y) -59.8% -16.9% –
Operating cash flow growth (1Y) -13.3% 128.3% -15.5%
Operating cash flow CAGR (3Y) -0.8% 22.8% –
Free cash flow growth (1Y) -169.4% 141.3% -15.5%
Free cash flow CAGR (3Y) -149.9% 34.6% –

Profitability

14 metrics
MetricESBAMANUSEG
Gross margin – -2.3% 7.2%
EBITDA margin 22.1% 37.6% -64.6%
Operating margin -4.4% 3.3% -101.2%
Pretax margin 1.3% -7.0% -101.4%
Net margin 0.6% -6.4% -102.5%
FCF margin -55.8% 40.0% -33.1%
Operating cash flow margin 29.0% 27.8% -33.1%
Return on equity 0.5% -26.5% -29.5%
Return on assets 0.2% -2.8% -22.7%
Return on invested capital -1.1% 2.6% –
Return on capital employed – 2.5% –
Asset turnover 0.2x 0.4x 0.2x
Cash conversion (OCF / net income) 24.6x -4.4x 0.3x
Stock comp / revenue 3.9% 0.0% 11.6%

Financial Health

11 metrics
MetricESBAMANUSEG
Debt / assets 22.4% 44.5% 7.0%
Debt / equity 0.5x 4.6x 0.1x
Net debt / EBITDA 5.0x 2.4x 1.0x
Debt / FCF -2.2x 2.5x -0.9x
Liabilities / assets 58.1% 90.3% 23.8%
Equity / assets 41.9% 9.7% 76.2%
Interest coverage -0.3x 0.5x –
Current ratio – 0.3x –
Quick ratio – 0.2x –
Cash ratio – 0.1x –
Altman Z-score – 0.97 –

Shareholder Returns

7 metrics
MetricESBAMANUSEG
Dividend yield 3.3% – –
Net buyback yield – – –
Shareholder yield 3.3% 0.0% –
Payout ratio (earnings) – – –
Payout ratio (FCF) – – –
Dividend growth (1Y) – – –
Dividend CAGR (3Y) – – –

Analyst Estimates

Solid lines are reported fiscal-year results; dashed lines are the consensus for the years ahead. Hover a year for the analysts' high and low, and how each result compared with its estimate.

ConsensusESBAMANUSEG
EPS, next fiscal year – $-0.18FY2027 $-1.86FY2026
Revenue, next fiscal year – $1.07BFY2027 $105.19MFY2026
Revenue growth, next FY – +19.6%FY2027 -19.3%FY2026
Revenue growth, the year after – -6.0% +34.9%

Institutional Ownership

13F filings, quarter ended Jun 30, 2026
HoldersESBAMANUSEG
Held by institutions – 17.1% 86.8%
Institutions holding – 125 118
Change in shares held, QoQ – +5.0% +3.6%
Institutions buying – 63 52
Institutions selling – 30 25
Buyers to sellers – 2.10 2.08

Return Correlation

Daily returns, last 12 months

1.00 means two stocks move in lockstep, 0 that they move independently. Pairs below about 0.5 diversify each other.

ESBAMANUSEG
ESBA 1.00 0.22 0.07
MANU 0.22 1.00 0.18
SEG 0.07 0.18 1.00

Add a Peer

Largest companies in the same industry

Related Comparisons

Frequently Asked Questions

Which is bigger, ESBA, MANU and SEG?

Manchester United (MANU) is the largest by market capitalisation: Empire State Realty OP (ESBA) $1.30B, Manchester United (MANU) $3.56B, Seaport Entertainment (SEG) $290.22M.

Which company is growing faster?

Manchester United (MANU) grew revenue fastest over the trailing twelve months: Empire State Realty OP (ESBA) +2.0%, Manchester United (MANU) +5.5%, Seaport Entertainment (SEG) +3.1%.

Which company is more profitable?

Empire State Realty OP (ESBA) has the highest net margin (Empire State Realty OP (ESBA) 0.6%, Manchester United (MANU) -6.4%, Seaport Entertainment (SEG) -102.5%). On return on invested capital, Manchester United (MANU) leads (Empire State Realty OP (ESBA) -1.1%, Manchester United (MANU) 2.6%).

Which stock has performed better?

Over the past year Manchester United (MANU) returned the most: Empire State Realty OP (ESBA) -39.1%, Manchester United (MANU) +13.8%, Seaport Entertainment (SEG) -8.2%. Over five years, Manchester United (MANU) compounded fastest (Empire State Realty OP (ESBA) -14.3%/yr, Manchester United (MANU) +5.0%/yr). Returns are price only, before dividends.

Which stock is riskier?

By one-year price volatility, Seaport Entertainment (SEG) has been the steadiest (Empire State Realty OP (ESBA) 51.8%, Manchester United (MANU) 33.6%, Seaport Entertainment (SEG) 31.6%). Volatility measures how widely the price swings, not the risk of the business.

Which is the better stock, ESBA, MANU and SEG?

There is no single answer; it depends on what you are buying for. On the 12 head-to-head measures on this page, Manchester United (MANU) leads on 6. Business Quant does not give investment advice; use the comparison as a starting point for your own research.

Data from SEC filings, exchange prices and consensus estimates, via Business Quant. Percentile scores compare each company with its own peer group, so two companies' scores are each relative to different peers unless you rank against the whole market. Price returns exclude dividends. Nothing on this page is investment advice.