ESNNF (eSun Holdings) Book Value per Share: $0.01 (As of Jan. 2026)

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ESNNF eSun Holdings Ltd ESNNF
31 GF Score
Price $0.13
GF Value $0.12
! 4 Warning Signs
View Full Analysis

What is eSun Holdings Book Value per Share?

eSun Holdings ESNNF 31 Book Value per Share is $0.01 as of Jan. 2026. GuruFocus rates ESNNF with a GF Score™ of 31/100 and a GF Value™ of $0.12. The stock has 4 warning signs investors should review.

eSun Holdings's book value per share for the quarter that ended in Jan. 2026 was $0.01.

During the past 12 months, eSun Holdings's average Book Value Per Share Growth Rate was -4.50% per year. During the past 3 years, the average Book Value Per Share Growth Rate was -61.10% per year. During the past 5 years, the average Book Value Per Share Growth Rate was -50.90% per year. During the past 10 years, the average Book Value Per Share Growth Rate was -42.00% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of eSun Holdings was 32.40% per year. The lowest was -61.10% per year. And the median was -4.10% per year.

eSun Holdings's current price is $0.131. Its book value per share for the quarter that ended in Jan. 2026 was $0.01. Hence, today's PB Ratio of eSun Holdings is 26.20.

During the past 13 years, the highest P/B Ratio of eSun Holdings was 1.58. The lowest was 0.10. And the median was 0.39.

Good Sign:

eSun Holdings Ltd stock PB Ratio (=1) is close to 1-year low of 1.


eSun Holdings  (OTCPK:ESNNF) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


eSun Holdings Book Value per Share Related Terms


eSun Holdings Book Value per Share Historical Data

* Premium members only.

The historical data trend for eSun Holdings's Book Value per Share 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.

eSun Holdings Book Value per Share Chart

eSun Holdings Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.11 0.08 0.05 0.01 0.01

eSun Holdings Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
Book Value per Share 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 0.04 0.01 0.01 0.01 0.01

ESNNF vs NFLX, DIS, WBD: Book Value per Share Comparison

For the Entertainment subindustry, eSun Holdings's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


eSun Holdings PB Ratio vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, eSun Holdings's PB Ratio distribution charts can be found below:

* The bar in red indicates where eSun Holdings's PB Ratio falls into.


ESNNF
31GF Score
eSun Holdings Ltd ESNNF
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

eSun Holdings Book Value per Share Calculation

eSun Holdings's Book Value Per Share for the fiscal year that ended in Jul. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(8.59-0.00)/1,755.88
=0.00

eSun Holdings's Book Value Per Share for the quarter that ended in Jan. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(9.41-0.00)/1,755.88
=0.01

* 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.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of $0.01 mean?
eSun Holdings (ESNNF) has a Book Value per Share of $0.01 as of Jan. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on eSun Holdings and its competitors.
Is eSun Holdings' Book Value per Share too high?
eSun Holdings' current Book Value per Share is $0.01. Overall, eSun Holdings has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does eSun Holdings' Book Value per Share compare to NFLX and DIS?
eSun Holdings' Book Value per Share of $0.01 can be compared against companies in the Media - Diversified industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Media - Diversified company?
A good Book Value per Share depends on the Media - Diversified industry context. However, Book Value per Share 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 Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on eSun Holdings and its competitors. eSun Holdings's current Book Value per Share is $0.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is eSun Holdings stock overvalued right now?
eSun Holdings (ESNNF) has a current Book Value per Share of $0.01. The stock's GF Value™ is $0.12, compared to a current price of $0.13 — trading 9.2% above its estimated fair value. The current Book Value per Share is $0.01. eSun Holdings' overall GF Score™ is 31/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For eSun Holdings (ESNNF), the current Book Value per Share is $0.01 as of Jan. 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 eSun Holdings (ESNNF) Overvalued in 2026?

Based on GuruFocus' analysis, eSun Holdings stock appears to be overvalued. The current stock price of $0.13 is trading 9.2% above its estimated GF Value™ of $0.12.

Key valuation signals for ESNNF:

  • Book Value per Share: $0.01
  • GF Value™: $0.12 vs. price of $0.13 (9.2% above fair value)
  • GF Score™: 31/100 with 4 warning signs

No single metric tells the full story. See the ESNNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


eSun Holdings Business Description

Other Exchanges 00571:Hong Kong
Address 680 Cheung Sha Wan Road, 11th Floor, Lai Sun Commercial Centre, Kowloon, HKG
eSun Holdings Ltd is an investment holding company. The company's operating segments include Media and entertainment, Film and TV program, Cinema operation, and Corporate and others. It generates maximum revenue from the Cinema operation segment which engages in the operation of cinemas in Hong Kong and the Chinese Mainland. Geographically, the company generates a majority of its revenue from Hong Kong and the rest from Mainland China and Macau, and other regions.
31GF Score

Get the complete analysis for ESNNF

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.13
Price
$0.12
GF Value