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Essen Speciality FilmsNSE:ESFL +0.31%67 PB Ratio is 1.90 as of Jul. 19, 2026, which is 39% below its 10-year median of 3.14. GuruFocus rates NSE:ESFL with a GF Score™ of 67/100 and a GF Value™ of ₹207.85 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 422 Furnishings, Fixtures & Appliances companies, Essen Speciality Films ranks worse than 64.45% on this metric.
Essen Speciality Films Ltd stock PB Ratio (=1.9) is close to 3-year low of 1.9.
The historical rank and industry rank for Essen Speciality Films's PB Ratio or its related term are showing as below:
NSE:ESFL'
s PB Ratio Range Over the Past 10 Years
Min: 1.9 Med: 3.14 Max: 11.34
Current: 1.9
During the past 7 years, Essen Speciality Films's highest PB Ratio was 11.34. The lowest was 1.90. And the median was 3.14.
NSE:ESFL's PB Ratio is ranked worse than 64.45% of 422
companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 1.31
vs NSE:ESFL: 1.90
During the past 12 months, Essen Speciality Films's average Book Value Per Share Growth Rate was -4.10% per year.
During the past 3 years, the average Book Value Per Share Growth Rate was 19.90% per year.
During the past 5 years, the average Book Value Per Share Growth Rate was 21.10% per year.
During the past 7 years, the highest 3-Year average Book Value Per Share Growth Rate of Essen Speciality Films was 28.70% per year. The lowest was 12.50% per year. And the median was 24.20% per year.
Back to Basics: PB Ratio
Essen Speciality Films (NSE:ESFL) PB Ratio Explanation
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.
* 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 Furnishings, Fixtures & Appliances subindustry, Essen Speciality Films'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.
Essen Speciality Films PB Ratio vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Essen Speciality Films's PB Ratio distribution charts can be found below:
* The bar in red indicates where Essen Speciality Films'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.
* 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.
Essen Speciality Films (NSE:ESFL) has a PB Ratio of 1.90 as of Jul. 19, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Essen Speciality Films and its competitors. This is 39% below median its historical median of 3.14. Over the past decade, Essen Speciality Films' PB Ratio has ranged from 1.90 to 11.34. According to the industry distribution chart, Essen Speciality Films ranks #272 out of 422 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 64.5%.
Is Essen Speciality Films' PB Ratio too high?
Essen Speciality Films' current PB Ratio of 1.90 is 39% below median its 10-year median of 3.14. Over the past 10 years, this metric has ranged from a low of 1.90 to a high of 11.34. The Furnishings, Fixtures & Appliances industry median PB Ratio is 1.31. Essen Speciality Films' value of 1.90 is 45% above this industry median. Based on the distribution chart, Essen Speciality Films ranks #272 out of 422 companies in the Furnishings, Fixtures & Appliances industry, which is below the industry midpoint. Overall, Essen Speciality Films has a GF Score™ of 67/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Essen Speciality Films' PB Ratio compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Essen Speciality Films ranks #272 out of 422 companies for PB Ratio. This places Essen Speciality Films in the lower half of its industry. The industry median PB Ratio is 1.31. Essen Speciality Films' value of 1.90 is 45% above this benchmark. Historically, Essen Speciality Films' own PB Ratio has ranged from 1.90 to 11.34 over the past decade. While the company's 10-year median is 3.14 vs. the industry median of 1.31, Essen Speciality Films 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 Furnishings, Fixtures & Appliances company?
The median PB Ratio among Furnishings, Fixtures & Appliances companies is 1.31, based on 422 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. Essen Speciality Films's current PB Ratio of 1.90 is 45% 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 Essen Speciality Films and its competitors. For the Furnishings, Fixtures & Appliances industry, the median PB Ratio is 1.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Essen Speciality Films's current PB Ratio is 1.90, which is 39% below median its own 10-year median of 3.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Essen Speciality Films stock overvalued right now?
Based on GuruFocus' analysis, Essen Speciality Films (NSE:ESFL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹207.85, compared to a current price of ₹111.80 — trading 46.2% below its estimated fair value. The current PB Ratio is 1.90, which is 39% below median its 10-year median of 3.14 and 45% above the Furnishings, Fixtures & Appliances industry median of 1.31. Essen Speciality Films' overall GF Score™ is 67/100 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 Essen Speciality Films (NSE:ESFL), the current PB Ratio is 1.90 as of Jul. 19, 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 Essen Speciality Films (NSE:ESFL) Overvalued in 2026?
Based on GuruFocus' analysis, Essen Speciality Films stock appears to be undervalued.
The current stock price of ₹111.80 is trading 46.2% below its estimated GF Value™ of ₹207.85.
GuruFocus considers Essen Speciality Films to be Possible Value Trap.
Key valuation signals for NSE:ESFL:
PB Ratio: 1.90 (39% below median its 10-year median of 3.14)
GF Value™: ₹207.85 vs. price of ₹111.80 (46.2% below fair value)
Industry Position: 45% above the Furnishings, Fixtures & Appliances median (#272 of 422)
No single metric tells the full story. See the NSE:ESFL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Essen Speciality Films Ltd is a manufacturer and exporter of specialized plastic products in the home improvement and home furnishing industry, to renowned multinational modern trade retailers, such as IKEA, Walmart, Kmart, Bed Bath & Beyond, Rusta, Runsven, Kohl's, Kroger, etc. The product mix of the company makes it one-of-a-kind manufacturer in the world with ranges in the bath area and accessories, artificial plants & flowers, kitchen & dining, storage & organization, fitness & lifestyle, and outdoor & utility products all under one roof.
67GF Score
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