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eSun HoldingsESNNF 31 PB Ratio is 26.20 as of Aug. 22, 2026, which is 6618% above its 10-year median of 0.39. GuruFocus rates ESNNF with a GF Score™ of 31/100 and a GF Value™ of $0.13. The stock has 4 warning signs investors should review. Among 919 Media - Diversified companies, eSun Holdings ranks better than 59.52% on this metric.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. As of today (2026-08-22), eSun Holdings's share price is $0.131. eSun Holdings's Book Value per Share for the quarter that ended in Jan. 2026 was $0.01. Hence, eSun Holdings's PB Ratio of today is 26.20.
Good Sign:
eSun Holdings Ltd stock PB Ratio (=0.98) is close to 1-year low of 0.98.
The historical rank and industry rank for eSun Holdings's PB Ratio or its related term are showing as below:
ESNNF'
s PB Ratio Range Over the Past 10 Years
Min: 0.1 Med: 0.39 Max: 1.58
Current: 0.98
During the past 13 years, eSun Holdings's highest PB Ratio was 1.58. The lowest was 0.10. And the median was 0.39.
ESNNF's PB Ratio is ranked better than 59.52% of 919
companies
in the Media - Diversified industry
Industry Median: 1.3
vs ESNNF: 0.98
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.
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.
The PB Ratio works the best for the businesses that earn most of their profit from their assets, e.g. banks and insurance companies.
Be Aware
Some businesses have very light assets, such as software companies or insurance agencies. The PB Ratio does not work well for these companies. Some companies even have negative equity, so the PB Ratio cannot be applied to them.
eSun Holdings PB Ratio Related Terms
eSun Holdings PB Ratio Historical Data
* Premium members only.
The historical data trend for eSun Holdings's PB Ratio 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.
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.
The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. It is a ratio widely used to value stocks.
eSun Holdings's PB Ratio for today is calculated as follows:
* 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.
It can also be calculated from the numbers for the whole company:
A closely related ratio is called Price-to-Tangible-Book. The difference between Price-to-Tangible-Book and PB Ratio is that book value other than intangibles are used in the calculation.
eSun Holdings (ESNNF) has a PB Ratio of 26.20 as of Aug. 22, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on eSun Holdings and its competitors. This is 6618% above median its historical median of 0.39. Over the past decade, eSun Holdings' PB Ratio has ranged from 0.10 to 1.58. According to the industry distribution chart, eSun Holdings ranks #372 out of 919 companies in the Media - Diversified industry, placing it in the top 40.5%.
Is eSun Holdings' PB Ratio too high?
eSun Holdings' current PB Ratio of 26.20 is 6618% above median its 10-year median of 0.39. Over the past 10 years, this metric has ranged from a low of 0.10 to a high of 1.58. The Media - Diversified industry median PB Ratio is 1.30. eSun Holdings' value of 26.20 is 1915.4% above this industry median. Based on the distribution chart, eSun Holdings ranks #372 out of 919 companies in the Media - Diversified industry, which is above the industry midpoint. Overall, eSun Holdings has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does eSun Holdings' PB Ratio compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, eSun Holdings ranks #372 out of 919 companies for PB Ratio. This puts eSun Holdings in the upper half of its industry. The industry median PB Ratio is 1.30. eSun Holdings' value of 26.20 is 1915.4% above this benchmark. Historically, eSun Holdings' own PB Ratio has ranged from 0.10 to 1.58 over the past decade. While the company's 10-year median is 0.39 vs. the industry median of 1.30, eSun Holdings has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good PB Ratio for a Media - Diversified company?
The median PB Ratio among Media - Diversified companies is 1.30, based on 919 companies in the industry. Companies in the top quartile (top 25%) have a PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. eSun Holdings's current PB Ratio of 26.20 is 1915.4% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high PB Ratio mean?
A high PB Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on eSun Holdings and its competitors. For the Media - Diversified industry, the median PB Ratio is 1.30 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. eSun Holdings's current PB Ratio is 26.20, which is 6618% above median its own 10-year median of 0.39. 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 PB Ratio of 26.20. The stock's GF Value™ is $0.13, compared to a current price of $0.13 — trading 0.8% above its estimated fair value. The current PB Ratio is 26.20, which is 6618% above median its 10-year median of 0.39 and 1915.4% above the Media - Diversified industry median of 1.30. 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 PB Ratio calculated?
PB Ratio is calculated from a company's financial statements. For eSun Holdings (ESNNF), the current PB Ratio is 26.20 as of Aug. 22, 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 0.8% above its estimated GF Value™ of $0.13.
Key valuation signals for ESNNF:
PB Ratio: 26.20 (6618% above median its 10-year median of 0.39)
GF Value™: $0.13 vs. price of $0.13 (0.8% above fair value)
Industry Position: 1915.4% above the Media - Diversified median (#372 of 919)
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 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
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