WallStSmart

Empire State Realty Trust Inc (ESRT)vsVICI Properties Inc (VICI)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

VICI Properties Inc generates 423% more annual revenue ($4.10B vs $782.82M). VICI leads profitability with a 67.5% profit margin vs 0.9%. VICI trades at a lower P/E of 10.2x. VICI earns a higher WallStSmart Score of 59/100 (C).

ESRT

Hold

47

out of 100

Grade: D+

Growth: 3.3Profit: 5.0Value: 4.7Quality: 3.0
Piotroski: 3/9Altman Z: 0.74

VICI

Buy

59

out of 100

Grade: C

Growth: 5.3Profit: 8.0Value: 8.3Quality: 6.5
Piotroski: 3/9Altman Z: 1.82
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ESRTUndervalued (+52.0%)

Margin of Safety

+52.0%

Fair Value

$13.28

Current Price

$4.94

$8.34 discount

UndervaluedFair: $13.28Overvalued
VICIUndervalued (+38.7%)

Margin of Safety

+38.7%

Fair Value

$47.60

Current Price

$26.54

$21.06 discount

UndervaluedFair: $47.60Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ESRT1 strengths · Avg: 10.0/10
Price/BookValuation
0.8x10/10

Reasonable price relative to book value

VICI4 strengths · Avg: 10.0/10
P/E RatioValuation
10.2x10/10

Attractively priced relative to earnings

Price/BookValuation
1.0x10/10

Reasonable price relative to book value

Profit MarginProfitability
67.5%10/10

Keeps 68 of every $100 in revenue as profit

Operating MarginProfitability
70.2%10/10

Strong operational efficiency at 70.2%

Areas to Watch

ESRT4 concerns · Avg: 3.3/10
Revenue GrowthGrowth
3.2%4/10

3.2% revenue growth

Market CapQuality
$1.55B3/10

Smaller company, higher risk/reward

Return on EquityProfitability
3.8%3/10

ROE of 3.8% — below average capital efficiency

Profit MarginProfitability
0.9%3/10

0.9% margin — thin

VICI3 concerns · Avg: 3.0/10
Altman Z-ScoreHealth
1.824/10

Grey zone — moderate risk

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

EPS GrowthGrowth
-41.4%2/10

Earnings declined 41.4%

Comparative Analysis Report

WallStSmart Research

Bull Case : ESRT

The strongest argument for ESRT centers on Price/Book.

Bull Case : VICI

The strongest argument for VICI centers on P/E Ratio, Price/Book, Profit Margin. Profitability is solid with margins at 67.5% and operating margin at 70.2%.

Bear Case : ESRT

The primary concerns for ESRT are Revenue Growth, Market Cap, Return on Equity. A P/E of 253.0x leaves little room for execution misses. Debt-to-equity of 2.21 is elevated, increasing financial risk.

Bear Case : VICI

The primary concerns for VICI are Altman Z-Score, Piotroski F-Score, EPS Growth.

Key Dynamics to Monitor

ESRT profiles as a value stock while VICI is a mature play — different risk/reward profiles.

ESRT carries more volatility with a beta of 1.36 — expect wider price swings.

VICI is growing revenue faster at 5.7% — sustainability is the question.

VICI generates stronger free cash flow (631M), providing more financial flexibility.

Bottom Line

VICI scores higher overall (59/100 vs 47/100), backed by strong 67.5% margins. ESRT offers better value entry with a 52.0% margin of safety. Both earn "Buy" and "Hold" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Empire State Realty Trust Inc

REAL ESTATE · REIT - DIVERSIFIED · USA

Empire State Realty Trust, Inc. (NYSE: ESRT), a major real estate investment trust (REIT), owns, manages, operates, acquires and repositions offices and retail properties in Manhattan and the New York metropolitan area, including the Empire State Building, the?

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VICI Properties Inc

REAL ESTATE · REIT - DIVERSIFIED · USA

VICI Properties is an experiential real estate investment trust that owns one of the largest portfolios of market-leading gaming, hospitality and entertainment destinations, including the world-renowned Caesars Palace.

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