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Empire State Realty OP, L.P. vs Summit Hotel Properties: ESBA and INN compared
Empire State Realty OP, L.P. is the larger company: $193M of revenue in its latest quarter (Q3 2026) against $186M for Summit Hotel Properties (Q3 2026). Summit Hotel Properties is growing faster (+5% against -2% a year earlier). Empire State Realty OP, L.P. is more profitable, with an operating margin of 18.5% against 8.8%.
Where the money goes: ESBA and INN
Empire State Realty OP, L.P. (ESBA) · Q3 2026
Empire State Realty OP, L.P., Q3 2026: revenue $193M (-2% year over year), operating margin 18.5%, net earnings $3.1M. The chart follows the revenue to costs, profit and cash.
Summit Hotel Properties (INN) · Q3 2026
Summit Hotel Properties, Q3 2026: revenue $186M (+5% year over year), operating margin 8.8%, net loss $5.2M, operating cash flow $48.3M. The chart follows the revenue to costs, profit and cash.
| Empire State Realty OP, L.P. (ESBA) | Summit Hotel Properties (INN) | |
|---|---|---|
| Latest quarter | Q3 2026 | Q3 2026 |
| Revenue | $193M | $186M |
| Revenue growth, Y/Y | -2% | +5% |
| Operating margin | 18.5% | 8.8% |
| Net earnings | $3.1M | −$5.2M |
| Net margin | 1.6% | -2.8% |
| Operating cash flow | — | $48.3M |
| Free cash flow | — | $29.4M |
| Market value | — | $666M |
| Analysts’ mean target | — | $7.00 |
Where the revenue comes from
Empire State Realty OP, L.P.
- Rental revenue: $162M (84%)
- Observatory revenue: $26.8M (14%)
- Other revenue and fees: $4.0M (2%)
- Third-party management and other fees: $277K (0%)
Summit Hotel Properties
- Room: $163M (88%)
- Other: $12.2M (7%)
- Food and beverage: $10.3M (6%)
Questions
Which is bigger, Empire State Realty OP, L.P. or Summit Hotel Properties?
Empire State Realty OP, L.P. is the larger company: $193M of revenue in its latest quarter (Q3 2026) against $186M for Summit Hotel Properties (Q3 2026).
Is Empire State Realty OP, L.P. or Summit Hotel Properties growing faster?
Summit Hotel Properties is growing faster (+5% against -2% a year earlier).
Which is more profitable, Empire State Realty OP, L.P. or Summit Hotel Properties?
Empire State Realty OP, L.P. is more profitable, with an operating margin of 18.5% against 8.8%.
More: Empire State Realty OP, L.P. earnings · how Empire State Realty OP, L.P. makes money · Summit Hotel Properties earnings · how Summit Hotel Properties makes money
From the companies' latest 10-Q, 10-K or earnings release (8-K filed Nov 2, 2026; 10-Q filed Nov 3, 2026). Fiscal quarters can end on different dates. Not investment advice.