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SEG · 10-Q filed May 6, 2026

SEG earnings analysis

What we found in SEG's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Seaport Entertainment Group's Q1 2026 results showed a significant decline in revenue and increased losses, missing EPS and revenue estimates by substantial margins. The company reported total revenue of $12.7 million, down 21% year-over-year from $16.1 million, alongside a net loss of $44.1 million, up 38% from the previous year. A strategic focus includes enhancing customer experiences despite recent asset challenges, particularly the closure of key venues.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Decline
Total revenue was $12.7 million, down 21% from $16.1 million in Q1 2025.
Increased Net Loss
Net loss attributable to common stockholders increased by 38% to $44.1 million from $31.9 million year-over-year.
Improved Adjusted EBITDA
Despite revenue decline, adjusted EBITDA loss in Hospitality improved by 40%.
Increased Cash Position
Cash and cash equivalents increased to $114.8 million from $77.8 million quarter-over-quarter.
Debt Reduction
Mortgages payable decreased from $99.6 million to $38.4 million following the sale of 250 Water Street.
Segment Growth in Entertainment
Entertainment revenue grew 7% to $4.5 million, primarily due to increased sales from the Aviators.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

High Operating Losses
Operating loss increased to $42.5 million from $32.7 million year-over-year.
Negative Free Cash Flow
Q1 2026 cash used in operating activities was $(10.3) million, improving from $(20.5) million last year.
Impact of Venue Closure
Closure of the Tin Building by Jean-Georges led to a $2.6 million drop in Hospitality revenue.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$-1.41
Segment
Hospitality revenue decreased by 34% to $5.1 million.
Segment
Entertainment revenue increased by 7% to $4.5 million.
Segment
Rental revenue decreased by 39% to $5.2 million.
Guidance

What they said about what is next.

Management indicated a strategic focus on enhancing customer experiences but did not provide numeric forward guidance.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · March 4, 2026
Seaport Entertainment’s 10-K describes a strategy to monetize and operate experience-driven real estate concentrated in Lower Manhattan and Las Vegas (Seaport ~480,000 sq ft; Fashion Show Mall air rights 80%) by…
10-Q · November 7, 2024
SEG reported quarter revenue of $39,697,000 and a net loss of $32,274,000 (EPS -$5.89). Operating loss was $20,000,000 and cash on the balance sheet (cash and restricted cash) totaled $27,768,000; management notes…
10-Q · August 22, 2024
SEG (Seaport Entertainment division) reported quarterly revenue of $33,941,000 for the three months ended June 30, 2024, down from $37,541,000 in the prior-year quarter, and a larger net loss of $34,997,000 versus…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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