Empire State Realty TrustESRT +4.47%66 Current Ratio is 0.66 as of Mar. 2026, which is 55% below its 10-year median of 1.48. GuruFocus rates ESRT with a GF Score™ of 66/100 and a GF Value™ of $8.80 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 760 REITs companies, Empire State Realty Trust ranks worse than 63.95% on this metric.
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Empire State Realty Trust's current ratio for the quarter that ended in Mar. 2026 was 0.66.
Empire State Realty Trust has a current ratio of 0.66. It indicates that the company may have difficulty meeting its current obligations. Low values, however, do not indicate a critical problem. If Empire State Realty Trust has good long-term prospects, it may be able to borrow against those prospects to meet current obligations.
The historical rank and industry rank for Empire State Realty Trust's Current Ratio or its related term are showing as below:
ESRT'
s Current Ratio Range Over the Past 10 Years
Min: 0.66 Med: 1.48 Max: 2.45
Current: 0.66
During the past 13 years, Empire State Realty Trust's highest Current Ratio was 2.45. The lowest was 0.66. And the median was 1.48.
ESRT's Current Ratio is ranked worse than 63.95% of 760
companies
in the REITs industry
Industry Median: 0.98
vs ESRT: 0.66
Empire State Realty Trust (NYSE:ESRT) Current Ratio Explanation
The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.
Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.
The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.
If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.
Empire State Realty Trust Current Ratio Related Terms
Empire State Realty Trust Current Ratio Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
For the REIT - Diversified subindustry, Empire State Realty Trust's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Empire State Realty Trust Current Ratio vs REITs Industry
For the REITs industry and Real Estate sector, Empire State Realty Trust's Current Ratio distribution charts can be found below:
* The bar in red indicates where Empire State Realty Trust's Current Ratio falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Empire State Realty Trust (ESRT) has a Current Ratio of 0.66 as of Mar. 2026. This is 55% below median its historical median of 1.48. Over the past decade, Empire State Realty Trust's Current Ratio has ranged from 0.66 to 2.45. According to the industry distribution chart, Empire State Realty Trust ranks #486 out of 760 companies in the REITs industry, placing it in the top 63.9%.
Is Empire State Realty Trust's Current Ratio too high?
Empire State Realty Trust's current Current Ratio of 0.66 is 55% below median its 10-year median of 1.48. Over the past 10 years, this metric has ranged from a low of 0.66 to a high of 2.45. The REITs industry median Current Ratio is 0.98. Empire State Realty Trust's value of 0.66 is 32.7% below this industry median. Based on the distribution chart, Empire State Realty Trust ranks #486 out of 760 companies in the REITs industry, which is below the industry midpoint. Overall, Empire State Realty Trust has a GF Score™ of 66/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Empire State Realty Trust's Current Ratio compare to SAFE and JBGS?
According to the REITs industry distribution chart, Empire State Realty Trust ranks #486 out of 760 companies for Current Ratio. This places Empire State Realty Trust in the lower half of its industry. The industry median Current Ratio is 0.98. Empire State Realty Trust's value of 0.66 is 32.7% below this benchmark. Historically, Empire State Realty Trust's own Current Ratio has ranged from 0.66 to 2.45 over the past decade. While the company's 10-year median is 1.48 vs. the industry median of 0.98, Empire State Realty Trust has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a REITs company?
The median Current Ratio among REITs companies is 0.98, based on 760 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Empire State Realty Trust's current Current Ratio of 0.66 is 32.7% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the REITs industry, the median Current Ratio is 0.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Empire State Realty Trust's current Current Ratio is 0.66, which is 55% below median its own 10-year median of 1.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Empire State Realty Trust stock overvalued right now?
Based on GuruFocus' analysis, Empire State Realty Trust (ESRT) is currently considered Possible Value Trap. The stock's GF Value™ is $8.80, compared to a current price of $5.37 — trading 39% below its estimated fair value. The current Current Ratio is 0.66, which is 55% below median its 10-year median of 1.48 and 32.7% below the REITs industry median of 0.98. Empire State Realty Trust's overall GF Score™ is 66/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Empire State Realty Trust (ESRT), the current Current Ratio is 0.66 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Empire State Realty Trust (ESRT) Overvalued in 2026?
Based on GuruFocus' analysis, Empire State Realty Trust stock appears to be undervalued.
The current stock price of $5.37 is trading 39% below its estimated GF Value™ of $8.80.
GuruFocus considers Empire State Realty Trust to be Possible Value Trap.
Key valuation signals for ESRT:
Current Ratio: 0.66 (55% below median its 10-year median of 1.48)
GF Value™: $8.80 vs. price of $5.37 (39% below fair value)
Industry Position: 32.7% below the REITs median (#486 of 760)
No single metric tells the full story. See the ESRT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Empire State Realty Trust Inc is a real estate investment trust (REIT) that owns and operates office, retail, and multifamily properties located in New York City, prominently in Manhattan. Its portfolio includes office and retail space as well as residential units. The company's objective is to maximize cash flow and total returns to its shareholders and to increase the value of the properties. Its reportable segments consist of a real estate segment and an Observatory segment. The majority of revenue is derived from the Real Estate segment, which includes all activities related to the ownership, management, operation, acquisition, redevelopment, repositioning and disposition of its traditional real estate assets.
66GF Score
Get the complete analysis for ESRT
Current Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ESRT has been successfully added to your 
