---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-25-087827"
form_type: "8-K"
ticker: "ESHA"
cik: "0001918661"
company_name: "ESH Acquisition Corp."
filed_at: "2025-09-16T23:59:59+00:00"
generated_at: "2026-05-17T06:33:15.523173+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# ESH Acquisition Corp. enters definitive business combination with The Original Fit Factory at $500M valuation

## Summary
- Implied pro-forma equity value of The Original Fit Factory: $500 million.
- Combined company expected to list on Nasdaq under TOFF Holdings, renamed The Original Fit Factory, Inc.
- Expected closing by end of Q1 2026; subject to ESH stockholder approval and customary conditions.
- TOFF shareholders receive shares in PubCo; ESH shareholders receive one share of PubCo common stock.
- Boards of both ESH and The Original Fit Factory unanimously approved the transaction.

## SEC filing metadata
- accession: 0001213900-25-087827
- form_type: 8-K
- ticker: ESHA
- cik: 0001918661
- company_name: ESH Acquisition Corp.
- filed_at: 2025-09-16T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1918661/000121390025087827/0001213900-25-087827-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1918661/000121390025087827/ea0257320-8k425_eshacq.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-087827
- JSON: https://secwatch.observer/filing/0001213900-25-087827.json
- Plain text: https://secwatch.observer/filing/0001213900-25-087827.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.