---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-25-089590"
form_type: "8-K"
ticker: "ESHA"
cik: "0001918661"
company_name: "ESH Acquisition Corp."
filed_at: "2025-09-19T23:59:59+00:00"
generated_at: "2026-05-17T06:09:18.785020+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 $500M business combination with The Original Fit Factory

## Summary
- Total consideration of $500M payable in PubCo common stock at $10.00 per share.
- TOFF must achieve FY 2025 EBITDA of at least $9.1M and raise $20M in equity financing.
- Sponsor founder shares subject to cancellation (40%) if performance conditions met; potential earn-out at $12.50 VWAP.
- Post-closing board: 7 directors, 4 from TOFF and 3 from ESH.
- Closing targeted by April 30, 2026; subject to stockholder approval and regulatory clearances.

## SEC filing metadata
- accession: 0001213900-25-089590
- form_type: 8-K
- ticker: ESHA
- cik: 0001918661
- company_name: ESH Acquisition Corp.
- filed_at: 2025-09-19T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1918661/000121390025089590/0001213900-25-089590-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1918661/000121390025089590/ea0257778-8k425_eshacq.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-089590
- JSON: https://secwatch.observer/filing/0001213900-25-089590.json
- Plain text: https://secwatch.observer/filing/0001213900-25-089590.txt

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