ESBA vs PUSA vs SEG Stock Comparison

Empire State Realty OP, Powerus and Seaport Entertainment Prices as of Oct 28, 2026 Peers: Industry group
PUSA Powerus Corp
$1.80 -50.7% 1M -68.6% 1Y
Market cap
$89.74M
P/E
–
Revenue (TTM)
$3.21M
Div. yield
–
Entertainment Venues Consumer Discretionary
1 win

Head to Head

7 decided of 12

Seaport Entertainment leads on 4 of the 12 questions below (Seaport Entertainment 4, Empire State Realty OP 2, Powerus 1). Which ones matter depends on what you are buying for; a cheap multiple and slow growth often come together.

QuestionESBAPUSASEGLeader
Larger companyMarket capitalisation $1.31B $89.74M $290.93M ESBA
Cheaper on earningsLower P/E, profitable companies only 258.5x -18.1x -2.3x –
Cheaper on forward earningsLower price / next fiscal year consensus EPS — — — –
Faster revenue growthRevenue growth, trailing twelve months +2.0% +6.1% +3.1% PUSA
More profitableNet margin, trailing twelve months 0.6% -154.2% -102.5% ESBA
Better return on capitalReturn on invested capital -1.1% — — –
Less leveragedLower net debt / EBITDA 5.0x — 1.0x SEG
Higher dividend yieldTrailing dividend yield 3.29% — — –
Better 1-year returnPrice return, last 12 months -37.3% -68.6% -7.0% SEG
Better 5-year returnAnnualised price return, 5 years -12.9%/yr — — –
Less volatileAnnualised volatility, 1 year 51.7% 110.4% 31.5% SEG
Higher overall scoreMean of the five percentile scores vs peers 33/100 24/100 41/100 SEG

Percentile Scorecard

ESBAPUSASEG

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

AxisESBAPUSASEG
Valuation 69 #46 of 145 12 #39 of 44 19 #36 of 44
Growth 2 #139 of 142 0 #43 of 43 48 #23 of 43
Profitability 27 #99 of 135 7 #39 of 42 5 #40 of 42
Financial Health 57 #59 of 136 100 #1 of 47 94 #4 of 47
Shareholder Returns 9 #119 of 131 0 #28 of 28 –
Overall 33 24 41
  • ESBA ranked among 149 companies in Property REITs
  • PUSA 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

PeriodESBAPUSASEGSPY
1 month +22.7%-50.7%-1.5% +0.9%
3 months -13.4%-35.5%-13.7% +5.9%
6 months -10.0%-53.5%+1.8% +8.5%
Year to date -22.9%-42.9%+14.9% +13.3%
1 year -37.3%-68.6%-7.0% +12.4%
3 years -38.4%—— +88.1%
3 years, per year -14.9%—— +23.5%
5 years -49.9%—— +68.2%
5 years, per year -12.9%—— +11.0%
10 years -74.7%—— +263.4%
10 years, per year -12.8%—— +13.8%

Risk

MeasureESBAPUSASEGSPY
Volatility, 1Y 51.7%110.4%31.5% 12.7%
Downside volatility, 1Y 60.9%108.5%31.1% 12.7%
Beta vs S&P 500, 1Y 0.421.300.91 1.00
Return / volatility, 1Y -0.72-0.62-0.22 0.98
Max drawdown, 5Y -66.4%-89.9%-48.2% -25.4%
From 52-week high -37.3%-73.3%-22.1% -0.9%
52-week high $7.75$6.73$29.18 $779.14
52-week low $3.85$1.80$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.

MultipleESBAPUSASEG
P/E now vs peer median 258.5xmedian 25.8x -18.1xmedian 16.8x -2.3xmedian 16.8x
P/S now vs peer median 1.7xmedian 4.0x 27.9xmedian 1.9x 2.4xmedian 1.9x
EV/EBITDA now vs peer median 12.5xmedian 14.2x -7.4xmedian 10.2x -2.7xmedian 10.2x
P/FCF now vs peer median -3.0xmedian 23.0x -37.8xmedian 11.2x -7.2xmedian 11.2x
P/B now vs peer median 0.7xmedian 1.3x 1.9xmedian 2.2x 0.7xmedian 2.2x
PEG now vs peer median -4.33median 1.91 —median 0.44 —median 0.44

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 monthsESBAPUSASEG
Revenue $784.18M $3.21M $121.57M
Gross profit – – $8.70M
Operating income -$34.52M -$6.56M -$123.06M
Net income $9.26M -$4.95M -$123.24M
Free cash flow -$437.31M -$2.38M -$40.19M
EPS (diluted) $0.02 $-0.10 $-9.74
Cash & equivalents $85.61M $22.20M $117.80M
Total debt $4.54B – $38.05M
Shares (diluted) 268.95M 49.86M 12.80M
Enterprise value $865.89M -$48.65M -$115.82M

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
MetricESBAPUSASEG
P/E 258.5x -18.1x -2.3x
P/FCF -3.0x -37.8x -7.2x
P/Operating cash flow 5.7x -56.1x -7.2x
P/S 1.7x 27.9x 2.4x
P/B 0.7x 1.9x 0.7x
P/Tangible book 0.7x 1.9x 0.7x
EV/EBITDA 12.5x -7.4x -2.7x
EV/EBIT -63.1x -7.2x -1.7x
EV/Revenue 2.8x 14.6x 1.7x
EV/FCF -5.0x -19.8x -5.3x
EV/Operating cash flow 9.6x -29.4x -5.3x
PEG (3Y EPS CAGR) -4.33 – –

Growth

14 metrics
MetricESBAPUSASEG
Revenue growth (1Y) 2.0% 6.1% 3.1%
Revenue CAGR (3Y) 2.9% – –
Gross profit growth (1Y) – – 127.9%
Gross profit CAGR (3Y) – – –
Operating income growth (1Y) -123.1% -922.9% -30.6%
Operating income CAGR (3Y) -31.0% – –
Net income growth (1Y) -86.5% -960.6% -3.1%
Net income CAGR (3Y) -51.3% – –
EPS growth (1Y) -92.1% -195.3% -2.3%
EPS CAGR (3Y) -59.8% – –
Operating cash flow growth (1Y) -13.3% -149.0% -15.5%
Operating cash flow CAGR (3Y) -0.8% – –
Free cash flow growth (1Y) -169.4% -139.7% -15.5%
Free cash flow CAGR (3Y) -149.9% – –

Profitability

14 metrics
MetricESBAPUSASEG
Gross margin – – 7.2%
EBITDA margin 22.1% -196.5% -64.6%
Operating margin -4.4% -204.1% -101.2%
Pretax margin 1.3% -159.4% -101.4%
Net margin 0.6% -154.2% -102.5%
FCF margin -55.8% -74.0% -33.1%
Operating cash flow margin 29.0% -49.8% -33.1%
Return on equity 0.5% -11.2% -29.5%
Return on assets 0.2% -10.9% -22.7%
Return on invested capital -1.1% – –
Return on capital employed – -14.6% –
Asset turnover 0.2x 0.1x 0.2x
Cash conversion (OCF / net income) 24.6x 0.3x 0.3x
Stock comp / revenue 3.9% 106.7% 11.6%

Financial Health

11 metrics
MetricESBAPUSASEG
Debt / assets 22.4% – 7.0%
Debt / equity 0.5x – 0.1x
Net debt / EBITDA 5.0x – 1.0x
Debt / FCF -2.2x – -0.9x
Liabilities / assets 58.1% 3.0% 23.8%
Equity / assets 41.9% 97.0% 76.2%
Interest coverage -0.3x – –
Current ratio – 52.4x –
Quick ratio – 52.1x –
Cash ratio – 52.0x –
Altman Z-score – 37.59 –

Shareholder Returns

7 metrics
MetricESBAPUSASEG
Dividend yield 3.3% – –
Net buyback yield – -41.5% –
Shareholder yield 3.3% -41.5% –
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.

ConsensusESBAPUSASEG
EPS, next fiscal year – – $-1.86FY2026
Revenue, next fiscal year – – $105.19MFY2026
Revenue growth, next FY – – -19.3%FY2026
Revenue growth, the year after – – +34.9%

Institutional Ownership

13F filings, quarter ended Jun 30, 2026
HoldersESBAPUSASEG
Held by institutions – 4.8% 86.8%
Institutions holding – 32 118
Change in shares held, QoQ – +209.7% +3.6%
Institutions buying – 27 52
Institutions selling – 1 25
Buyers to sellers – 27.00 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.

ESBAPUSASEG
ESBA 1.00 -0.01 0.08
PUSA -0.01 1.00 0.09
SEG 0.08 0.09 1.00

Add a Peer

Largest companies in the same industry

Related Comparisons

Frequently Asked Questions

Which is bigger, ESBA, PUSA and SEG?

Empire State Realty OP (ESBA) is the largest by market capitalisation: Empire State Realty OP (ESBA) $1.31B, Powerus (PUSA) $89.74M, Seaport Entertainment (SEG) $290.93M.

Which company is growing faster?

Powerus (PUSA) grew revenue fastest over the trailing twelve months: Empire State Realty OP (ESBA) +2.0%, Powerus (PUSA) +6.1%, 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%, Powerus (PUSA) -154.2%, Seaport Entertainment (SEG) -102.5%).

Which stock has performed better?

Over the past year Seaport Entertainment (SEG) returned the most: Empire State Realty OP (ESBA) -37.3%, Powerus (PUSA) -68.6%, Seaport Entertainment (SEG) -7.0%. Returns are price only, before dividends.

Which pays a higher dividend?

Only one of these companies pays a dividend: Empire State Realty OP (ESBA) 3.29%. Powerus (PUSA) and Seaport Entertainment (SEG) pays no regular dividend.

Which stock is riskier?

By one-year price volatility, Seaport Entertainment (SEG) has been the steadiest (Empire State Realty OP (ESBA) 51.7%, Powerus (PUSA) 110.4%, Seaport Entertainment (SEG) 31.5%). Volatility measures how widely the price swings, not the risk of the business.

Which is the better stock, ESBA, PUSA 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, Seaport Entertainment (SEG) leads on 4. 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.