ESRT (Empire State Realty Trust) Other Current Assets: $37.3 Mil (As of Mar. 2026)


ESRT Empire State Realty Trust Inc ESRT
64 GF Score
Price $5.52
GF Value $8.82
Valuation Possible Value Trap
! 7 Warning Signs
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What is Empire State Realty Trust Other Current Assets?

Empire State Realty Trust ESRT +1.94% 64 Other Current Assets is $37.3 Mil as of Mar. 2026. GuruFocus rates ESRT with a GF Score™ of 64/100 and a GF Value™ of $8.82 (Possible Value Trap). The stock has 7 warning signs investors should review.

Empire State Realty Trust's other current assets for the quarter that ended in Mar. 2026 was $37.3 Mil.

Empire State Realty Trust's quarterly other current assets declined from Sep. 2025 ($43.6 Mil) to Dec. 2025 ($33.9 Mil) but then increased from Dec. 2025 ($33.9 Mil) to Mar. 2026 ($37.3Mil).

Empire State Realty Trust's annual other current assets declined from Dec. 2023 ($60.3 Mil) to Dec. 2024 ($43.8 Mil) declined from Dec. 2024 ($43.8 Mil) to Dec. 2025 ($33.9 Mil).


Empire State Realty Trust Other Current Assets Related Terms


Empire State Realty Trust Other Current Assets Historical Data

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The historical data trend for Empire State Realty Trust's Other Current Assets 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.

Empire State Realty Trust Other Current Assets Chart

Empire State Realty Trust Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 50.94 85.78 60.34 43.84 33.85

Empire State Realty Trust Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Other Current Assets 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 49.59 42.08 43.64 33.85 37.33
ESRT
64GF Score
Empire State Realty Trust Inc ESRT
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Empire State Realty Trust Other Current Assets Calculation

Technically, the other current assets line may include any asset that will be used up within the next 12 months. However, other current assets never include assets that are listed elsewhere in the current assets section of the balance sheet. For this reason, other current assets are almost never:


Cash
Trade Receivables
Inventory

The assets grouped under other current assets are most commonly:


Prepaid Expenses
Tax Assets
Non-Trade Receivables
Other (too numerous to list)

Some companies can and do choose to report each of these items separately.

Other current assets may be made up largely of Prepaid Expenses - unless these are listed on a separate line of the balance sheet.

Prepaid expenses are exactly what they sound like. If a company pays a $30 million insurance premium on the last day of June that will provide coverage for the entire month of July, the company will record a $30 million prepaid expense to account for the insurance expense it will show in July that it already paid for in June.

Tax assets can be quite complex. It is not common for companies to have both tax assets and tax liabilities. It is important that investors take note of both items when considering future taxes.

Non-Trade receivables are rarely a large item. They include money owed to the company by non-customers. Non-trade receivables can be caused by related party transactions, the sale of a business unit, etc. The notes to the company's financial statements will often provide much more detail on this item if it is truly important.

There are a variety of other current assets like non-trade receivables which are simply too numerous to list. If a company is following correct reporting procedures, it should not lump items that are different from one another and yet individually important to the company together under the line Other Current Assets.

At most companies, other current assets are a small and unimportant part of the total balance sheet.

Frequently Asked Questions Learn more about Other Current Assets →
What does a Other Current Assets of $37.3 Mil mean?
Empire State Realty Trust (ESRT) has a Other Current Assets of $37.3 Mil as of Mar. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Empire State Realty Trust.
Is Empire State Realty Trust's Other Current Assets too high?
Empire State Realty Trust's current Other Current Assets is $37.3 Mil. Overall, Empire State Realty Trust has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Empire State Realty Trust's Other Current Assets compare to JBGS and CTO?
Empire State Realty Trust's Other Current Assets of $37.3 Mil can be compared against companies in the REITs industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Other Current Assets for a REITs company?
A good Other Current Assets depends on the REITs industry context. However, Other Current Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Other Current Assets mean?
A high Other Current Assets can signal that a stock is expensive relative to its fundamentals. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Empire State Realty Trust. Empire State Realty Trust's current Other Current Assets is $37.3 Mil. 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 $8.82, compared to a current price of $5.52 — trading 37.5% below its estimated fair value. The current Other Current Assets is $37.3 Mil. Empire State Realty Trust's overall GF Score™ is 64/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Assets calculated?
Other Current Assets is calculated from a company's financial statements. For Empire State Realty Trust (ESRT), the current Other Current Assets is $37.3 Mil 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 $5.52 is trading 37.5% below its estimated GF Value™ of $8.82. GuruFocus considers Empire State Realty Trust to be Possible Value Trap.

Key valuation signals for ESRT:

  • Other Current Assets: $37.3 Mil
  • GF Value™: $8.82 vs. price of $5.52 (37.5% below fair value)
  • GF Score™: 64/100 with 7 warning signs

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 Business Description

Industry Real EstateREITs
Other Exchanges ES9:Germany
Address 111 West 33rd Street, 12th Floor, New York, NY, USA, 10120
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.
64GF Score

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Other Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$5.52
Price
$8.82
GF Value