Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Empire State Realty OP LPESBA +0.97%63 Days Sales Outstanding is 130.52 as of Jun. 2026, which is 184% above its 10-year median of 45.97. GuruFocus rates ESBA with a GF Score™ of 63/100 and a GF Value™ of $8.50 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 658 REITs companies, Empire State Realty OP LP ranks worse than 91.19% on this metric.
* 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 OP LP Days Sales Outstanding Chart
ESBA vs PDM, DEA, DEI: Days Sales Outstanding Comparison
For the REIT - Office subindustry, Empire State Realty OP LP's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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 OP LP Days Sales Outstanding vs REITs Industry
For the REITs industry and Real Estate sector, Empire State Realty OP LP's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where Empire State Realty OP LP's Days Sales Outstanding falls into.
Empire State Realty OP LP Days Sales Outstanding Calculation
Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.
* 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.
What does a Days Sales Outstanding of 130.52 mean?
Empire State Realty OP LP (ESBA) has a Days Sales Outstanding of 130.52 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Empire State Realty OP LP and its competitors. This is 184% above median its historical median of 45.97. Over the past decade, Empire State Realty OP LP's Days Sales Outstanding has ranged from 11.13 to 138.13. According to the industry distribution chart, Empire State Realty OP LP ranks #600 out of 658 companies in the REITs industry, placing it in the top 91.2%.
Is Empire State Realty OP LP's Days Sales Outstanding too high?
Empire State Realty OP LP's current Days Sales Outstanding of 130.52 is 184% above median its 10-year median of 45.97. Over the past 10 years, this metric has ranged from a low of 11.13 to a high of 138.13. The REITs industry median Days Sales Outstanding is 22.62. Empire State Realty OP LP's value of 130.52 is 477.1% above this industry median. Based on the distribution chart, Empire State Realty OP LP ranks #600 out of 658 companies in the REITs industry, which is in the bottom quartile relative to peers. Overall, Empire State Realty OP LP has a GF Score™ of 63/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Empire State Realty OP LP's Days Sales Outstanding compare to PDM and DEA?
According to the REITs industry distribution chart, Empire State Realty OP LP ranks #600 out of 658 companies for Days Sales Outstanding. This places Empire State Realty OP LP in the lower half of its industry. The industry median Days Sales Outstanding is 22.62. Empire State Realty OP LP's value of 130.52 is 477.1% above this benchmark. Historically, Empire State Realty OP LP's own Days Sales Outstanding has ranged from 11.13 to 138.13 over the past decade. While the company's 10-year median is 45.97 vs. the industry median of 22.62, Empire State Realty OP LP has consistently been above 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 Days Sales Outstanding for a REITs company?
The median Days Sales Outstanding among REITs companies is 22.62, based on 658 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Empire State Realty OP LP's current Days Sales Outstanding of 130.52 is 477.1% above 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 Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Empire State Realty OP LP and its competitors. For the REITs industry, the median Days Sales Outstanding is 22.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Empire State Realty OP LP's current Days Sales Outstanding is 130.52, which is 184% above median its own 10-year median of 45.97. 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 OP LP stock overvalued right now?
Based on GuruFocus' analysis, Empire State Realty OP LP (ESBA) is currently considered Possible Value Trap. The stock's GF Value™ is $8.50, compared to a current price of $4.70 — trading 44.7% below its estimated fair value. The current Days Sales Outstanding is 130.52, which is 184% above median its 10-year median of 45.97 and 477.1% above the REITs industry median of 22.62. Empire State Realty OP LP's overall GF Score™ is 63/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Empire State Realty OP LP (ESBA), the current Days Sales Outstanding is 130.52 as of Jun. 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 OP LP (ESBA) Overvalued in 2026?
Based on GuruFocus' analysis, Empire State Realty OP LP stock appears to be undervalued.
The current stock price of $4.70 is trading 44.7% below its estimated GF Value™ of $8.50.
GuruFocus considers Empire State Realty OP LP to be Possible Value Trap.
Key valuation signals for ESBA:
Days Sales Outstanding: 130.52 (184% above median its 10-year median of 45.97)
GF Value™: $8.50 vs. price of $4.70 (44.7% below fair value)
Industry Position: 477.1% above the REITs median (#600 of 658)
No single metric tells the full story. See the ESBA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Empire State Realty OP LP is an NYC-focused real estate investment trust (REIT) that owns and operates a portfolio of well-leased, top-of-tier, modernized, amenitized, and well-located office, retail, and multifamily assets, conducts all of its business, and owns substantially all of its assets. The firm operates in two segments, Real Estate and Observatory. Through the Real Estate segment, it offers services related to the ownership, management, operation, acquisition, repositioning, and disposition of its real estate assets. Under the Observatory segment, it operates the two observatories of the Empire State Building. The company generates maximum revenue from the Real Estate segment.
63GF Score
Get the complete analysis for ESBA
Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ESBA has been successfully added to your 
