SEAT (Vivid Seats) EV-to-OCF: 44.17 (As of Aug. 31, 2026) — 727% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

SEAT Vivid Seats Inc SEAT
60 GF Score
Price $6.02
GF Value $4.58
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Vivid Seats EV-to-OCF?

Vivid Seats SEAT -3.68% 60 EV-to-OCF is 44.17 as of Aug. 31, 2026, which is 727% above its 10-year median of 5.34. GuruFocus rates SEAT with a GF Score™ of 60/100 and a GF Value™ of $4.58 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 562 Interactive Media companies, Vivid Seats ranks worse than 91.99% on this metric.

EV-to-OCF is calculated as enterprise value divided by its cash flow from operations. As of today, Vivid Seats's Enterprise Value is $332.0 Mil. Vivid Seats's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was $7.5 Mil. Therefore, Vivid Seats's EV-to-OCF for today is 44.17.

The historical rank and industry rank for Vivid Seats's EV-to-OCF or its related term are showing as below:

SEAT' s EV-to-OCF Range Over the Past 10 Years
Min: -157.12   Med: 5.34   Max: 68.19
Current: 44.17

During the past 7 years, the highest EV-to-OCF of Vivid Seats was 68.19. The lowest was -157.12. And the median was 5.34.

SEAT's EV-to-OCF is ranked worse than
91.99% of 562 companies
in the Interactive Media industry
Industry Median: 3.43 vs SEAT: 44.17

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

As of today (2026-08-31), Vivid Seats's stock price is $6.02. Vivid Seats's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 was $-30.126. Therefore, Vivid Seats's PE Ratio (TTM) for today is At Loss.


Vivid Seats  (NAS:SEAT) EV-to-OCF Explanation

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

Vivid Seats's PE Ratio (TTM) for today is calculated as:

PE Ratio (TTM)=Share Price (Today)/Earnings per Share (Diluted) (TTM)
=6.02/-30.126
=At Loss

Vivid Seats's share price for today is $6.02.
Vivid Seats's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-30.126.

* 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.

Enterprise Value is used because it is a more complete measure in reflecting how much an investor pays when buying a company. Cash Flow from Operations is an important financial metric because it represents the cash generated from operating activities at a company's disposal. Companies with a low EV-to-OCF ratio, combined with a strong balance sheet are generally considered as undervalued.


Vivid Seats EV-to-OCF Related Terms


Vivid Seats EV-to-OCF Historical Data

* Premium members only.

The historical data trend for Vivid Seats's EV-to-OCF can be seen below:

* 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.

Vivid Seats EV-to-OCF Chart

Vivid Seats Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EV-to-OCF
Get a 7-Day Free Trial 7.39 64.16 4.64 10.16 -4.13

Vivid Seats Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
EV-to-OCF Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -23.78 -76.95 -4.13 -15.95 44.92

SEAT vs TZOO, WSHP, UPXI: EV-to-OCF Comparison

For the Internet Content & Information subindustry, Vivid Seats's EV-to-OCF, along with its competitors' market caps and EV-to-OCF 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.


Vivid Seats EV-to-OCF vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, Vivid Seats's EV-to-OCF distribution charts can be found below:

* The bar in red indicates where Vivid Seats's EV-to-OCF falls into.


SEAT
60GF Score
Vivid Seats Inc SEAT
EV-to-OCF is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Vivid Seats EV-to-OCF Calculation

Vivid Seats's EV-to-OCF for today is calculated as:

EV-to-OCF=Enterprise Value (Today)/Cash Flow from Operations (TTM)
=332.022/7.517
=44.17

Vivid Seats's current Enterprise Value is $332.0 Mil.
Vivid Seats's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $7.5 Mil.

* 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.

Frequently Asked Questions Learn more about EV-to-OCF →
What does a EV-to-OCF of 44.17 mean?
Vivid Seats (SEAT) has a EV-to-OCF of 44.17 as of Aug. 31, 2026. This is 727% above median its historical median of 5.34. According to the industry distribution chart, Vivid Seats ranks #517 out of 562 companies in the Interactive Media industry, placing it in the top 92%.
Is Vivid Seats' EV-to-OCF too high?
Vivid Seats' current EV-to-OCF of 44.17 is 727% above median its 10-year median of 5.34. The Interactive Media industry median EV-to-OCF is 3.43. Vivid Seats' value of 44.17 is 1187.8% above this industry median. Based on the distribution chart, Vivid Seats ranks #517 out of 562 companies in the Interactive Media industry, which is in the bottom quartile relative to peers. Overall, Vivid Seats has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Vivid Seats' EV-to-OCF compare to TZOO and WSHP?
According to the Interactive Media industry distribution chart, Vivid Seats ranks #517 out of 562 companies for EV-to-OCF. This places Vivid Seats in the lower half of its industry. The industry median EV-to-OCF is 3.43. Vivid Seats' value of 44.17 is 1187.8% above this benchmark. While the company's 10-year median is 5.34 vs. the industry median of 3.43, Vivid Seats 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 EV-to-OCF for an Interactive Media company?
The median EV-to-OCF among Interactive Media companies is 3.43, based on 562 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-OCF significantly above this median, while those in the bottom quartile fall well below. However, EV-to-OCF should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Vivid Seats's current EV-to-OCF of 44.17 is 1187.8% 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 EV-to-OCF mean?
A high EV-to-OCF can signal that a stock is expensive relative to its fundamentals. For the Interactive Media industry, the median EV-to-OCF is 3.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vivid Seats's current EV-to-OCF is 44.17, which is 727% above median its own 10-year median of 5.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vivid Seats stock overvalued right now?
Based on GuruFocus' analysis, Vivid Seats (SEAT) is currently considered Significantly Overvalued. The stock's GF Value™ is $4.58, compared to a current price of $6.02 — trading 31.4% above its estimated fair value. The current EV-to-OCF is 44.17, which is 727% above median its 10-year median of 5.34 and 1187.8% above the Interactive Media industry median of 3.43. Vivid Seats' overall GF Score™ is 60/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-OCF calculated?
EV-to-OCF is calculated from a company's financial statements. For Vivid Seats (SEAT), the current EV-to-OCF is 44.17 as of Aug. 31, 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 Vivid Seats (SEAT) Overvalued in 2026?

Based on GuruFocus' analysis, Vivid Seats stock appears to be overvalued. The current stock price of $6.02 is trading 31.4% above its estimated GF Value™ of $4.58. GuruFocus considers Vivid Seats to be Significantly Overvalued.

Key valuation signals for SEAT:

  • EV-to-OCF: 44.17 (727% above median its 10-year median of 5.34)
  • GF Value™: $4.58 vs. price of $6.02 (31.4% above fair value)
  • GF Score™: 60/100 with 6 warning signs
  • Industry Position: 1187.8% above the Interactive Media median (#517 of 562)

No single metric tells the full story. See the SEAT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Vivid Seats Business Description

Address 24 E. Washington Street, Suite 900, Chicago, IL, USA, 60602
Vivid Seats Inc is an online ticket marketplace for connecting fans to live events and artists. It is the official ticketing partner of brands in the entertainment industry, providing tickets for sports, concerts, theatres, and comedy events in the United States, Canada, and Japan. It operates in two segments: Marketplace, which generates maximum revenue, and Resale. The Marketplace segment acts as an intermediary between ticket buyers, sellers, and partners, earning revenue from processing ticket sales for live events and facilitating the booking of hotel rooms and packages on websites and mobile applications. The Resale segment acquires tickets to resell on secondary ticket marketplaces, including its own, and offers internal research and development support for Skybox.
60GF Score

Get the complete analysis for SEAT

EV-to-OCF is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$6.02
Price
$4.58
GF Value