Essential's phone on GFXBench lists Android Nougat software along with other specifications which seemingly confirms what was already being rumored about the device. The results of the benchmark listing which as stated above are over at GFXBench, are not brand new as the listing was submitted back in December of 2016, which means that some of the specs could have certainly changed since then and there is every possibility that could be the case now that it's halfway through April. Some things are likely to have stayed the same of course, such as the Android Nougat software as the phone could very well be out before Google releases the next version of Android.
The listing also displays that the Essential FIH-PM1 (the phone's model number) comes with a display that carries a 2560 x 1312 resolution, as well as a Qualcomm Snapdragon 835 CPU and Adreno 540 GPU, which means the first device from Essential will come with the most powerful mobile processor that Qualcomm has put out to date, a CPU which is also found in a couple of other top-end flagships from brands like Samsung. The RAM is listed at 4GB while the internal storage is listed at what is likely to be 16GB, though 16GB seems a bit low in this day and age so it's possible that the internal storage will be different for a production-ready phone.
Both the front-facing and rear-facing cameras are capable of 4K video capture though the sensor quality is certainly different, with the front-facing camera using an 8-megapixel sensor while the rear-facing camera uses a 12-megapixel sensor. While not all of the specs are listed on in the results on GFXBench, the device has shown up over at Geekbench as well having surfaced around the middle of January mentioning the same details. None of these specs are confirmed of course, but it does give users something to go off of. What is still unclear at this point even from a rumor perspective is the battery, actual screen size, and things like Bluetooth version as well as what the body will be made out of. There is also no time frame on a release nor are there pricing details which have been mentioned.