ESHA (ESH Acquisition) PB Ratio: 7.24 (As of Jun. 26, 2026)


ESHA ESH Acquisition Corp ESHA
15 GF Score
Price $11.57
! 2 Warning Signs
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What is ESH Acquisition PB Ratio?

ESH Acquisition ESHA 15 PB Ratio is 7.24 as of Jun. 26, 2026. GuruFocus rates ESHA with a GF Score™ of 15/100. The stock has 2 warning signs investors should review. Among 472 Diversified Financial Services companies, ESH Acquisition ranks worse than 90.89% 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 (2026-06-26), ESH Acquisition's share price is $11.57. ESH Acquisition's Book Value per Share for the quarter that ended in Sep. 2025 was $1.60. Hence, ESH Acquisition's PB Ratio of today is 7.24.

The historical rank and industry rank for ESH Acquisition's PB Ratio or its related term are showing as below:

ESHA' s PB Ratio Range Over the Past 10 Years
Min: 0   Med: 0   Max: 7.24
Current: 7.24

During the past 4 years, ESH Acquisition's highest PB Ratio was 7.24. The lowest was 0.00. And the median was 0.00.

ESHA's PB Ratio is ranked worse than
90.89% of 472 companies
in the Diversified Financial Services industry
Industry Median: 1.385 vs ESHA: 7.24

During the past 12 months, ESH Acquisition's average Book Value Per Share Growth Rate was -74.20% per year.

Back to Basics: PB Ratio


ESH Acquisition  (NAS:ESHA) PB Ratio Explanation

Unlike valuation ratios relative to the earning power such as PE Ratio, PE Ratio without NRI, PS Ratio, Price-to-Operating-Cash-Flow , or Price-to-Free-Cash-Flow, the PB Ratio measures the valuation of the stock relative to the underlying asset of the company.

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.


ESH Acquisition PB Ratio Related Terms


ESH Acquisition PB Ratio Historical Data

* Premium members only.

The historical data trend for ESH Acquisition'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.

ESH Acquisition PB Ratio Chart

ESH Acquisition Annual Data
Trend Dec21 Dec22 Dec23 Dec24
PB Ratio
0.00 0.00 1.24 5.05

ESH Acquisition Quarterly Data
Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
PB Ratio 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 1.25 5.05 5.20 6.09 7.12

ESHA vs QETA, YHNA, FSTJ: PB Ratio Comparison

For the Shell Companies subindustry, ESH Acquisition'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.


ESH Acquisition PB Ratio vs Diversified Financial Services Industry

For the Diversified Financial Services industry and Financial Services sector, ESH Acquisition's PB Ratio distribution charts can be found below:

* The bar in red indicates where ESH Acquisition's PB Ratio falls into.


ESHA
15GF Score
ESH Acquisition Corp ESHA
PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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ESH Acquisition PB Ratio Calculation

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.

ESH Acquisition's PB Ratio for today is calculated as follows:

PB Ratio=Share Price/Book Value per Share (Q: Sep. 2025)
=11.57/1.599
=7.24

* 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.

Frequently Asked Questions Learn more about PB Ratio →
What does a PB Ratio of 7.24 mean?
ESH Acquisition (ESHA) has a PB Ratio of 7.24 as of Jun. 26, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on ESH Acquisition and its competitors. According to the industry distribution chart, ESH Acquisition ranks #429 out of 472 companies in the Diversified Financial Services industry, placing it in the top 90.9%.
Is ESH Acquisition's PB Ratio too high?
ESH Acquisition's current PB Ratio is 7.24. The Diversified Financial Services industry median PB Ratio is 1.39. ESH Acquisition's value of 7.24 is 422.7% above this industry median. Based on the distribution chart, ESH Acquisition ranks #429 out of 472 companies in the Diversified Financial Services industry, which is in the bottom quartile relative to peers. Overall, ESH Acquisition has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does ESH Acquisition's PB Ratio compare to QETA and YHNA?
According to the Diversified Financial Services industry distribution chart, ESH Acquisition ranks #429 out of 472 companies for PB Ratio. This places ESH Acquisition in the lower half of its industry. The industry median PB Ratio is 1.39. ESH Acquisition's value of 7.24 is 422.7% above this benchmark. 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 Diversified Financial Services company?
The median PB Ratio among Diversified Financial Services companies is 1.39, based on 472 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. ESH Acquisition's current PB Ratio of 7.24 is 422.7% 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 ESH Acquisition and its competitors. For the Diversified Financial Services industry, the median PB Ratio is 1.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ESH Acquisition's current PB Ratio is 7.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ESH Acquisition stock overvalued right now?
ESH Acquisition (ESHA) has a current PB Ratio of 7.24. The current PB Ratio is 7.24 and 422.7% above the Diversified Financial Services industry median of 1.39. ESH Acquisition's overall GF Score™ is 15/100 with 2 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 ESH Acquisition (ESHA), the current PB Ratio is 7.24 as of Jun. 26, 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.

ESH Acquisition Business Description

Address 228 Park Avenue S, Suite 89898, New York, NY, USA, 10003
ESH Acquisition Corp is a newly organized blank check company.
15GF Score

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

$11.57
Price