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v3.26.1

Consolidated Balance Sheets - USD ($) $ in Thousands | Jun. 30, 2026 | Dec. 31, 2025
--- | --- | ---
Real estate properties, at cost: |  |
Land | $ 838,834 | $ 458,662
Development costs | 8,187 | 8,187
Building and improvements | 3,629,227 | 3,739,058
Commercial real estate properties, at cost | 4,476,248 | 4,205,907
Less: accumulated depreciation | (1,335,719) | (1,366,829)
Real estate properties, net | 3,140,529 | 2,839,078
Cash and cash equivalents | 85,605 | 132,657
Restricted cash | 42,612 | 33,854
Tenant and other receivables | 21,270 | 22,063
Deferred rent receivables | 257,072 | 255,270
Prepaid expenses and other assets | 100,394 | 93,355
Deferred costs, net | 258,166 | 267,682
Right-of-use assets, including below-market ground leases, net | 42,084 | 333,523
Goodwill | 325,366 | 491,479
Total assets | 4,273,098 | 4,468,961
Liabilities: |  |
Mortgage notes payable, net | 443,102 | 619,269
Senior unsecured notes, net | 1,271,149 | 1,270,668
Unsecured term loan facilities, net | 337,125 | 336,794
Unsecured revolving credit facility | 175,000 | 145,000
Accounts payable and accrued expenses | 132,224 | 120,150
Acquired below-market leases, net | 36,425 | 39,767
Ground lease liabilities | 1,063 | 27,944
Deferred revenue and other liabilities | 50,352 | 59,901
Tenants’ security deposits | 36,949 | 27,276
Total liabilities | 2,483,389 | 2,646,769
Commitments and contingencies |  |
Capital: |  |
Total Empire State Realty OP, L.P.'s capital | 1,789,709 | 1,822,192
Total liabilities and capital | 4,273,098 | 4,468,961
Private Perpetual Preferred Units, Series 2019 |  |
Capital: |  |
Private perpetual preferred units | 21,936 | 21,936
Private Perpetual Preferred Units, Series 2014 |  |
Capital: |  |
Private perpetual preferred units | 8,004 | 8,004
Series PR Operating Partnership Units |  |
Capital: |  |
ESRT partner's capital (2,832 and 2,777 general partner operating partnership units and 169,926 and 167,717 limited partner operating partnership units outstanding in 2026 and 2025, respectively) | 1,039,021 | 1,060,002
Limited partner operating partnership units | 714,134 | 721,183
Series ES Operating Partnership Units Limited Partners |  |
Capital: |  |
Limited partner operating partnership units | 5,026 | 8,234
Series 60 Operating Partnership Units Limited Partners |  |
Capital: |  |
Limited partner operating partnership units | 960 | 1,790
Series 250 Operating Partnership Units Limited Partners |  |
Capital: |  |
Limited partner operating partnership units | $ 628 | $ 1,043

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- Definition Amount of real estate investment property which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(d)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(6)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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- Definition Amount of real estate investment property, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(d)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(6)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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- Definition Amount of cash and cash equivalent restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477657/942-210-S45-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478478/942-210-S50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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- Definition This element represents money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(24)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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