secwatch.observer — SEC 8-K summary
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Issuer:     ESH Acquisition Corp. (ESHA)
CIK:        0001918661
Form:       8-K
Filed at:   2025-09-16T23:59:59+00:00
Accession:  0001213900-25-087827
Event type: m_and_a
Sentiment:  neutral
Materiality: 0.80
Item codes: 8.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1918661/000121390025087827/0001213900-25-087827-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1918661/000121390025087827/ea0257320-8k425_eshacq.htm
  HTML page:      https://secwatch.observer/filing/0001213900-25-087827

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer