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Empire State Realty Trust, Inc. (ESRT) Stock Fundamental Analysis & AI Rating 2026

ESRT NYSE Real Estate Investment Trusts MD CIK: 0001541401
Recently Updated • Analysis: May 8, 2026 • SEC Data: 2026-03-31
Combined AI Rating
SELL
76% Confidence
AGREEMENT
SELL
78% Conf
HOLD
74% Conf

📊 ESRT Key Takeaways

Revenue: $190.3M
Net Margin: 0.6%
Free Cash Flow: $-190.9M
Current Ratio: N/A
Debt/Equity: 2.20x
EPS: $0.01
AI Rating: SELL with 78% confidence
Empire State Realty Trust, Inc. (ESRT) receives a SELL rating with 76% confidence from our AI fundamental analysis based on SEC 10-K filings. With revenue of $190.3M, net profit margin of 0.6%, and return on equity (ROE) of 0.1%, Empire State Realty Trust, Inc. demonstrates mixed fundamentals in the Real Estate sector. Below is our complete ESRT stock analysis for 2026.

Is Empire State Realty Trust, Inc. (ESRT) a Good Investment?

Claude

Empire State Realty Trust faces significant operational headwinds with net income declining 40.5% YoY despite flat revenue growth, resulting in a critically low 0.6% net margin. The company is burning cash operationally, with negative free cash flow of -$190.9M as capital expenditures ($259.9M) vastly exceed operating cash flow ($68.9M), creating unsustainable financing pressure on a heavily leveraged balance sheet with 2.20x debt-to-equity and dangerously low 1.2x interest coverage.

ChatGPT

Empire State Realty Trust shows stable revenue and solid operating cash generation, which supports the durability of its core property portfolio. However, earnings quality looks pressured by a sharp decline in net income, low returns on assets and equity, and negative free cash flow after heavy capital spending. The fundamentals suggest a financially viable but slow-growing REIT with limited margin for deterioration.

Why Buy Empire State Realty Trust, Inc. Stock? ESRT Key Strengths

Claude
  • + Positive operating cash flow of $68.9M demonstrates core business can generate cash
  • + Reasonable operating margin of 15.5% shows underlying operational efficiency before financing costs
  • + Substantial asset base of $4.4B provides collateral and scale for a real estate operator
ChatGPT
  • + Stable year-over-year revenue with positive operating income
  • + Operating cash flow of $249.05M supports underlying asset-level cash generation
  • + Interest coverage of 5.4x indicates debt service remains manageable

ESRT Stock Risks: Empire State Realty Trust, Inc. Investment Risks

Claude
  • ! Negative free cash flow of -$190.9M indicates inability to fund capital needs from operations, forcing reliance on external financing
  • ! Net income collapsed 40.5% YoY with 0.6% net margin, signaling severe profitability deterioration and compressed margins
  • ! Interest coverage ratio of 1.2x leaves virtually no safety margin; any operational decline could trigger covenant violations
  • ! High debt-to-equity ratio of 2.20x with only $68.8M cash against $259.9M annual CapEx creates liquidity stress
  • ! Flat revenue growth (+0.2% YoY) combined with margin compression suggests structural challenges in core business
ChatGPT
  • ! Net income fell 40.5% year over year, signaling weaker bottom-line profitability
  • ! Leverage is elevated with debt-to-equity at 2.25x and long-term debt of $2.39B
  • ! Free cash flow is negative due to capital expenditure exceeding operating cash flow

Key Metrics to Watch

Claude
  • * Free cash flow trend and CapEx sustainability relative to operating cash generation
  • * Interest coverage ratio - critical to monitor ability to service $2.3B debt
  • * Net margin recovery - determine if 40.5% profit decline is cyclical or structural
  • * Debt reduction progress and refinancing activity given leverage constraints
ChatGPT
  • * Operating cash flow relative to capital expenditures
  • * Net income and operating margin trend

Empire State Realty Trust, Inc. (ESRT) Financial Metrics & Key Ratios

Revenue
$190.3M
Net Income
$1.2M
EPS (Diluted)
$0.01
Free Cash Flow
$-190.9M
Total Assets
$4.4B
Cash Position
$68.8M

💡 AI Analyst Insight

The current ratio below 1.0x warrants monitoring of short-term liquidity.

ESRT Profit Margin, ROE & Profitability Analysis

Gross Margin N/A
Operating Margin 15.5%
Net Margin 0.6%
ROE 0.1%
ROA 0.0%
FCF Margin -100.3%

ESRT vs Real Estate Sector: How Empire State Realty Trust, Inc. Compares

How Empire State Realty Trust, Inc. compares to Real Estate sector averages

Net Margin
ESRT 0.6%
vs
Sector Avg 20.0%
ESRT Sector
ROE
ESRT 0.1%
vs
Sector Avg 8.0%
ESRT Sector
Current Ratio
ESRT 0.0x
vs
Sector Avg 1.5x
ESRT Sector
Debt/Equity
ESRT 2.2x
vs
Sector Avg 1.5x
ESRT Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Empire State Realty Trust, Inc. Stock Overvalued? ESRT Valuation Analysis 2026

Based on fundamental analysis, Empire State Realty Trust, Inc. shows some fundamental concerns relative to the Real Estate sector in 2026.

Return on Equity
0.1%
Sector avg: 8%
Net Profit Margin
0.6%
Sector avg: 20%
Revenue Growth
N/A
Year-over-year
Debt/Equity
2.20x
Sector avg: 1.5x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Empire State Realty Trust, Inc. Balance Sheet: ESRT Debt, Cash & Liquidity

Current Ratio
N/A
Quick Ratio
N/A
Debt/Equity
2.20x
Debt/Assets
58.6%
Interest Coverage
1.17x
Long-term Debt
$2.3B

ESRT Revenue & Earnings Growth: 5-Year Financial Trend

ESRT 5-year financial data: Year 2024: Revenue $766.8M, Net Income $63.2M, EPS $0.22. Year 2025: Revenue $766.8M, Net Income $84.4M, EPS $0.30.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Empire State Realty Trust, Inc.'s revenue has shown modest growth of 0% over the 5-year period. The most recent EPS of $0.30 reflects profitable operations.

ESRT Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
-100.3%
Free cash flow / Revenue

ESRT Quarterly Earnings & Performance

Quarterly financial performance data for Empire State Realty Trust, Inc. including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2026 $179.6M $3.0M $0.01
Q3 2025 $197.3M $13.6M $0.05
Q2 2025 $189.2M $11.4M $0.04
Q1 2025 $179.6M $10.2M $0.03

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Empire State Realty Trust, Inc. Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$68.9M
Cash generated from operations
Stock Buybacks
$8.1M
Shares repurchased (TTM)
Capital Expenditures
$259.9M
Investment in assets
Dividends Paid
$6.0M
Returned to shareholders

ESRT SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Empire State Realty Trust, Inc. (CIK: 0001541401)

📋 Recent SEC Filings

Date Form Document Action
May 7, 2026 10-Q esrt-20260331.htm View →
Apr 29, 2026 8-K esrt-20260429.htm View →
Apr 15, 2026 8-K esrt-20260415.htm View →
Apr 2, 2026 DEF 14A tm261389-1_def14a.htm View →
Mar 17, 2026 4 xslF345X05/wk-form4_1773791132.xml View →

Frequently Asked Questions about ESRT

What is the AI rating for ESRT?

Empire State Realty Trust, Inc. (ESRT) has a Combined AI Rating of SELL from Claude (SELL) and ChatGPT (HOLD) with 76% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are ESRT's key strengths?

Claude: Positive operating cash flow of $68.9M demonstrates core business can generate cash. Reasonable operating margin of 15.5% shows underlying operational efficiency before financing costs. ChatGPT: Stable year-over-year revenue with positive operating income. Operating cash flow of $249.05M supports underlying asset-level cash generation.

What are the risks of investing in ESRT?

Claude: Negative free cash flow of -$190.9M indicates inability to fund capital needs from operations, forcing reliance on external financing. Net income collapsed 40.5% YoY with 0.6% net margin, signaling severe profitability deterioration and compressed margins. ChatGPT: Net income fell 40.5% year over year, signaling weaker bottom-line profitability. Leverage is elevated with debt-to-equity at 2.25x and long-term debt of $2.39B.

What is ESRT's revenue and growth?

Empire State Realty Trust, Inc. reported revenue of $190.3M.

Does ESRT pay dividends?

Empire State Realty Trust, Inc. pays dividends, with $6.0M distributed to shareholders in the trailing twelve months.

Where can I find ESRT SEC filings?

Official SEC filings for Empire State Realty Trust, Inc. (CIK: 0001541401) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is ESRT's EPS?

Empire State Realty Trust, Inc. has a diluted EPS of $0.01.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined rating reflects both perspectives for balanced insights.

Is ESRT a good stock to buy right now?

Based on our AI fundamental analysis in May 2026, Empire State Realty Trust, Inc. has a SELL rating with 76% confidence. Review the strengths and risks sections above before making a decision. This is not investment advice.

Is ESRT stock overvalued or undervalued?

Valuation metrics for ESRT: ROE of 0.1% (sector avg: 8%), net margin of 0.6% (sector avg: 20%). Compare these metrics with sector averages to assess valuation.

Should I buy ESRT stock in 2026?

Our dual AI analysis gives Empire State Realty Trust, Inc. a combined SELL rating for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is ESRT's free cash flow?

Empire State Realty Trust, Inc.'s operating cash flow is $68.9M, with capital expenditures of $259.9M. FCF margin is -100.3%.

How does ESRT compare to other Real Estate stocks?

Vs Real Estate sector averages: Net margin 0.6% (avg: 20%), ROE 0.1% (avg: 8%), current ratio N/A (avg: 1.5).

Is Empire State Realty Trust, Inc. carrying too much debt?

ESRT has a debt-to-equity ratio of 2.20x, which is above the Real Estate sector average of 1.5x. Combined with a current ratio below 1, this warrants careful monitoring of the balance sheet.

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 8, 2026 | Data as of: 2026-03-31 | Powered by Claude AI