PS

*šū̆/šū̆ˀ/šū̆wa - he (Kogan 2009:66)

Forms with the initial sibilant, whose primary nature cannot be doubted in view of the data of non-Semitic Afroasiatic languages, are found in Akk., ESA (except for Sabaic) and, to a greater or lesser extent, in MSA. In Ug., Heb., Arm., Arb. and Sab. *š- shifts to h- (Kogan 2009:66).

Akkadian
šū - he (CAD Š₃ 155, AHw. 1254)
Ugaritic
hw - he, it (DUL 348)
Hebrew
hū(ˀ) - he (HALOT 240)
Arabic
huwa - he (BK II 1454)
Sabaic
hˀ, hwˀ - he (SD 55)
Geez
wəˀətu - he (CDG 602)
No convincing explanation of the loss of the initial *h has been suggested. The origin of the extension *-tū is not entirely certain. It may go back to the PS pronominal marker of the oblique case (see Akk. šuāti, Ug. hwt, Sab. hwt). However, it seems more probable to interpret it as the deictic element attested in other EthS pronominal forms (see, for example, Geez zəntu). See Bulakh–Kogan 2013b:97–98.
Tigre
hətu - he (WTS 16)
The origin of the extension *-tū is not entirely certain. It may go back to the PS pronominal marker of the oblique case (see Akk. šuāti, Ug. hwt, Sab. hwt). However, it seems more probable to interpret it as the deictic element attested in other EthS pronominal forms (see, for example, Geez zəntu). See Bulakh–Kogan 2013b:97.
Tigrinya
ˀətu - that (masc. sg. demonstrative pronoun) (TED 1467)
Obviously related to Tigre hətu, but preserved only with the function of the remote deixis pronoun. The origin of the extension *-tū is not entirely certain. It may go back to the PS pronominal marker of the oblique case (see Akk. šuāti, Ug. hwt, Sab. hwt). However, it seems more probable to interpret it as the deictic element attested in other EthS pronominal forms (see, for example, Geez zəntu). See Bulakh–Kogan 2013b:97–98.
Zway
ut - he (EDG 332)
Gafat
wət - he (Bulakh–Kogan 2013b:95)
Mehri
- he (ML 150)
Jibbali
šɛ - he (JL 259)
Harsusi
hah - he (HL 50)