SQL Server 2019

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CREATE TABLE shares
    ([share] varchar(11))
;
    
INSERT INTO shares
    ([share])
VALUES
    ('| Share 1 |'),
    ('| Share 2 |')
;
2 rows affected

CREATE TABLE sharest
    ([share] varchar(11))
;
    
INSERT INTO sharest
    ([share])
VALUES
    ('| Share 1 |'),
    ('| Share 2 |')
;
2 rows affected

CREATE TABLE valuations
    ([valuation] varchar(11), [share] varchar(7))
;
    
INSERT INTO valuations
    ([valuation], [share])
VALUES
    ('valuation 1', 'Share 1'),
    ('valuation 1', 'Share 2'),
    ('valuation 2', 'Share 1'),
    ('valuation 3', 'Share 1'),
    ('valuation 3', 'Share 2')
;
5 rows affected

CREATE TABLE valuationst
    ([valuation] varchar(11), [share] varchar(7))
;
    
INSERT INTO valuationst
    ([valuation], [share])
VALUES
    ('valuation 1', 'Share 0'),
    ('valuation 1', 'Share 0'),
    ('valuation 2', 'Share 3'),
    ('valuation 3', 'Share 1'),
    ('valuation 3', 'Share 2')
;
5 rows affected

select valuation
from valuations
group by valuation
having count(share) = (select count(*) from shares)


valuation


valuation 1

valuation 3


SELECT * FROM valuationst AS a
INNER JOIN (
  SELECT * FROM 
  (
    SELECT a.valuation, COUNT(b.valuation) as notnulls FROM valuationst as a
    LEFT JOIN valuations as b
    ON a.share = b.share
    GROUP BY a.valuation
  ) newa
  WHERE newa.notnulls = 0
)rc ON a.valuation = rc.valuation


valuation
share
valuation
notnulls


valuation 1
Share 0
valuation 1
0

valuation 1
Share 0
valuation 1
0

valuation 2
Share 3
valuation 2
0


Warning: Null value is eliminated by an aggregate or other SET operation.


SELECT * FROM valuationst AS o
INNER JOIN (
    SELECT a.valuation, COUNT(b.valuation) as notnulls FROM valuationst as a
    LEFT JOIN valuations as b
    ON a.share = b.share
    GROUP BY a.valuation
)rc 
  ON o.valuation = rc.valuation 
    AND rc.notnulls = 0


valuation
share
valuation
notnulls


valuation 1
Share 0
valuation 1
0

valuation 1
Share 0
valuation 1
0

valuation 2
Share 3
valuation 2
0


Warning: Null value is eliminated by an aggregate or other SET operation.
valuation	share	valuation
valuation 1	Share 0	valuation 1
valuation 1	Share 0	valuation 1
valuation 2	Share 3	valuation 2