# EMPIRE STATE REALTY OP, L.P. (ESBA) FY2026 Q2 P&L / Income Statement

- Company: EMPIRE STATE REALTY OP, L.P. (ESBA)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-06, accession number 0001553079-26-000009
- Page: https://plicit.ai/financials/esba/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/esba-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

Income statement for 2026-04-01 through 2026-06-30. View: Revenue categories. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Total revenues**: 196,899,000 US dollars
- **Total operating expenses**: 335,612,000 US dollars
- **Total operating income (loss)**: negative 138,713,000 US dollars
- **Other income (expense), net (calculated)**: 98,392,000 US dollars
- **Income (loss) before income taxes**: negative 40,321,000 US dollars
- **Income tax (expense) benefit**: negative 767,000 US dollars
- **Net income (loss)**: negative 39,554,000 US dollars
- **Other revenue and fees**: 7,240,000 US dollars
- **Observatory revenue**: 24,225,000 US dollars
- **Lease termination fees**: 0 US dollars
- **Rental revenue**: 165,166,000 US dollars
- **Third-party management and other fees**: 268,000 US dollars
- **Depreciation and amortization**: 50,389,000 US dollars
- **Ground rent expenses**: 1,506,000 US dollars
- **Property operating expenses**: 47,774,000 US dollars
- **Real estate taxes**: 32,912,000 US dollars
- **General and administrative expenses**: 25,123,000 US dollars
- **Observatory expenses**: 11,795,000 US dollars
- **Goodwill impairment charge**: 166,113,000 US dollars

### Chart connections

- Revenue minus operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.