Reconstructions

PES
*skm - to carry on shoulders (CDG 496; Kogan 2011: 216)
PES
*sVmbVr - part of the animal's stomach (SED I 233)
May be related with a secondary -m- and a meaning change.
PES
*ṣbb - to be narrow (CDG 545; Kogan 2015: 464)
The origin of Proto-EthS *ṣbb ‘to be narrow’ is uncertain. Rather problematic are Leslau’s comparisons with Arb. ḍbb ‘to milk by contracting the hand upon the udder’ (Lane 1761), ḍaff- ‘narrow’ (Lane 1794), pB. Hbr. ṣpp ‘to press’ (Jastrow 1297), Syr. ṣappupā ‘numella (tormenti genus)’ (LSyr. 634).
PES
*šif - clumps of fat, butter (EDG 573)

Could be related to Proto-MSA *ŝVḫāp- ‘milk’.

PES
*ṣVgr- - hair (Kogan 2015:449)
Borrowed from Cushitic (Appleyard 1977:17).
PES
*ṣwˁ - to call (CDG 566)

Compaired to PCS *ṣyḥ ‘to shout’

PES
*ŝəgā - meat (Dolgopolsky 1973:99, Kogan 2015: 449)
PES
*ṣmw - to toil, to suffer pain (CDG 558)

Cf. Soq. ṣámə ‘to die’, Arb. ṣmy ‘to die on the spot’ (Lane 1729).

PES
*ṣ̂aḥāy- - sun (Kogan 2015: 446)
PES
*sḥg - to pant, sob (CDG 493)