Ultimately it's based on what the owners of the shares sell them for.

SOAPMINE has 10,000 total shares, SOAPMINE tests market by listing 10 share for 1 share/10,000sats

SOAPMINE now has 100,000 sats to grow Soap Mine Business.

If SOAPMINE has 6 months of consecutive earnings growth, that's what brings Soap Mine the investor eyeballs.