$ETST
Earth Science Tech Inc Stock $etst

$etst Overview Financials Valuation SEC Filings Company Website

2023 Q1 Form 10-Q Financial Statement

#000149315223004324 Filed on February 10, 2023

Income Statement

Concept	2023 Q1	2022 Q4	2021 Q4
Revenue	$46.00K	$2.533K	$4.000K
YoY Change	25455.56%	-36.68%	-80.0%
Cost Of Revenue	$25.65K	$825.00	$2.470K
YoY Change	69.87%	-66.6%	-87.65%
Gross Profit	$20.35K	$1.708K	$1.530K
YoY Change	-236.39%	11.63%	-84.7%
Gross Profit Margin	44.24%	67.43%	38.25%
Selling, General & Admin	$684.8K	$41.69K	$102.5K
YoY Change	1154.52%	-59.32%	13.87%
% of Gross Profit	3365.31%	2440.87%	6698.04%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization	$31.35K	$0.00	$0.00
YoY Change
% of Gross Profit	154.05%	0.0%	0.0%
Operating Expenses	$684.8K	$49.98K	$0.00
YoY Change	1154.6%		-100.0%
Operating Profit	-$664.4K	-$48.28K	$1.530K
YoY Change	855.99%	-3255.23%	-101.91%
Interest Expense	-$11.94K	-$19.30K	-$14.10K
YoY Change	-70.45%	36.88%	-64.75%
% of Operating Profit			-921.57%
Other Income/Expense, Net	-$104.3K	$146.7K	$0.00
YoY Change	-234.1%		-100.0%
Pretax Income	-$249.4K	$98.46K	-$115.1K
YoY Change	712.81%	-185.58%	4.59%
Income Tax	$0.00
% Of Pretax Income
Net Earnings	-$249.4K	$98.46K	-$115.0K
YoY Change	712.78%	-185.59%	4.59%
Net Earnings / Revenue	-542.11%	3887.25%	-2876.2%
Basic Earnings Per Share
Diluted Earnings Per Share	$0.00	$0.00	-$2.156K
COMMON SHARES
Basic Shares Outstanding	256.7M shares	221.7M shares
Diluted Shares Outstanding

Balance Sheet

Concept	2023 Q1	2022 Q4	2021 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments	$35.76K	$24.19K	$10.59K
YoY Change	32.74%	128.42%	5.9%
Cash & Equivalents	$35.76K	$24.19K	$10.59K
Short-Term Investments
Other Short-Term Assets		$0.00
YoY Change
Inventory	$10.26K		$15.09K
Prepaid Expenses
Receivables			$0.00
Other Receivables		$0.00	$0.00
Total Short-Term Assets	$46.02K	$24.19K	$25.68K
YoY Change	70.8%	-5.81%	-67.9%
LONG-TERM ASSETS
Property, Plant & Equipment	$143.2K
YoY Change
Goodwill	$2.164M
YoY Change
Intangibles	$137.8K
YoY Change
Long-Term Investments
YoY Change
Other Assets		$513.2K
YoY Change
Total Long-Term Assets	$2.646M	$513.2K	$0.00
YoY Change	5192.37%		-100.0%
TOTAL ASSETS
Total Short-Term Assets	$46.02K	$24.19K	$25.68K
Total Long-Term Assets	$2.646M	$513.2K	$0.00
Total Assets	$2.692M	$537.4K	$25.68K
YoY Change	3399.0%	1992.59%	-74.32%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$90.79K	$119.3K	$212.1K
YoY Change	-55.11%	-43.75%	165.16%
Accrued Expenses	$115.4K	$86.18K	$926.6K
YoY Change	-62.97%	-90.7%	-78.35%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$933.3K	$671.7K
YoY Change	-100.0%	38.95%	13.85%
Long-Term Debt Due	$635.6K
YoY Change	-18.59%
Total Short-Term Liabilities	$1.307M	$1.408M	$1.810M
YoY Change	-30.55%	-22.23%	-63.5%
LONG-TERM LIABILITIES
Long-Term Debt	$290.8K	$0.00	$0.00
YoY Change
Other Long-Term Liabilities	$96.74K
YoY Change
Total Long-Term Liabilities	$290.8K	$0.00	$0.00
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities	$1.307M	$1.408M	$1.810M
Total Long-Term Liabilities	$290.8K	$0.00	$0.00
Total Liabilities	$1.608M	$1.408M	$1.810M
YoY Change	-14.55%	-22.24%	-63.5%
SHAREHOLDERS EQUITY
Retained Earnings	-$30.50M	-$30.27M
YoY Change	1.26%
Common Stock	$282.6K	$258.0K
YoY Change	-99.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$1.084M	-$900.6K	-$1.749M
YoY Change
Total Liabilities & Shareholders Equity	$2.692M	$537.4K	$25.68K
YoY Change	3399.0%	1992.59%	-74.32%

Cashflow Statement

Concept	2023 Q1	2022 Q4	2021 Q4
OPERATING ACTIVITIES
Net Income	-$249.4K	$98.46K	-$115.0K
YoY Change	712.78%	-185.59%	4.59%
Depreciation, Depletion And Amortization	$31.35K	$0.00	$0.00
YoY Change
Cash From Operating Activities	-$343.9K	-$293.5K	-$24.63K
YoY Change	180.38%	1091.68%	-63.94%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities	$0.00	$0.00	$0.00
YoY Change
Cash From Investing Activities	$0.00	$0.00	$0.00
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	350.1K	316.5K	10.00K
YoY Change	159.31%	3065.0%	-79.16%
NET CHANGE
Cash From Operating Activities	-343.9K	-293.5K	-24.63K
Cash From Investing Activities	0.000	0.000	0.000
Cash From Financing Activities	350.1K	316.5K	10.00K
Net Change In Cash	6.190K	22.99K	-14.63K
YoY Change	-49.88%	-257.14%	-28.04%
FREE CASH FLOW
Cash From Operating Activities	-$343.9K	-$293.5K	-$24.63K
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

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	dei	Entity File Number EntityFileNumber	000-55000
	dei	Entity Registrant Name EntityRegistrantName	EARTH SCIENCE TECH, INC.
	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	FL
	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	80-0931484
	dei	Entity Address Address Line1 EntityAddressAddressLine1	8950 SW 74th CT
	dei	Entity Address Address Line2 EntityAddressAddressLine2	Suite 101
	dei	Entity Address City Or Town EntityAddressCityOrTown	Miami
	dei	Entity Address State Or Province EntityAddressStateOrProvince	FL
	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	33156
	dei	City Area Code CityAreaCode	(786)
	dei	Local Phone Number LocalPhoneNumber	375-7281
	dei	Security12b Title Security12bTitle	Common Stock $0.001 par value
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CY2022Q4	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	98464	usd
CY2021Q4	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-115048	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-129896	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	3203941	usd
CY2022Q4	us-gaap	Net Income Loss NetIncomeLoss	98464	usd
CY2021Q4	us-gaap	Net Income Loss NetIncomeLoss	-115048	usd
	us-gaap	Net Income Loss NetIncomeLoss	-129896	usd
	us-gaap	Net Income Loss NetIncomeLoss	3203941	usd
CY2022Q1	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	10000	usd
CY2022Q1	us-gaap	Net Income Loss NetIncomeLoss	-30681	usd
CY2022Q1	us-gaap	Stockholders Equity StockholdersEquity	-1805413	usd
CY2022Q2	us-gaap	Net Income Loss NetIncomeLoss	-154682	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	-1960095	usd
CY2021Q3	us-gaap	Stockholders Equity StockholdersEquity	-1679684	usd
CY2021Q4	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	10000	usd
CY2021Q4	us-gaap	Net Income Loss NetIncomeLoss	-115048	usd
CY2022Q3	us-gaap	Stock Issued During Period Value Issued For Services StockIssuedDuringPeriodValueIssuedForServices	1700	usd
CY2022Q3	us-gaap	Stock Issued During Period Value Share Based Compensation Gross StockIssuedDuringPeriodValueShareBasedCompensationGross	3500	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	-1784732	usd
CY2022Q3	us-gaap	Net Income Loss NetIncomeLoss	-73678	usd
CY2022Q3	us-gaap	Stockholders Equity StockholdersEquity	-2027573	usd
CY2022Q4	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	316500	usd
CY2022Q4	ETST	Stock Issued During Period Value For Debt Settlement StockIssuedDuringPeriodValueForDebtSettlement	724124	usd
CY2022Q4	ETST	Peaks Curative Retained Earnings PeaksCurativeRetainedEarnings	-12083	usd
CY2022Q4	us-gaap	Stock Issued During Period Value Conversion Of Units StockIssuedDuringPeriodValueConversionOfUnits	30217	usd
CY2022Q4	us-gaap	Net Income Loss NetIncomeLoss	98464	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	-900567	usd
	us-gaap	Net Income Loss NetIncomeLoss	-129896	usd
	us-gaap	Net Income Loss NetIncomeLoss	3203941	usd
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-6691	usd
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	-565663	usd
	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	18761	usd
	us-gaap	Increase Decrease In Trading Securities IncreaseDecreaseInTradingSecurities	-724124	usd
	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	-6644	usd
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	397039	usd
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	3408637	usd
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-300780	usd
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	127638	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-669254	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-44962	usd
	us-gaap	Proceeds From Sale Of Property Plant And Equipment ProceedsFromSaleOfPropertyPlantAndEquipment	1712	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	1712	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	316500	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	38175	usd
	us-gaap	Proceeds From Convertible Debt ProceedsFromConvertibleDebt	350000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	666500	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	38175	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-2754	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-5075	usd
CY2022Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	26942	usd
CY2021Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	16161	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	24188	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	10586	usd
	ETST	Net Operating Loss Carry Forwards Expiration Date NetOperatingLossCarryForwardsExpirationDate	the year 2039 when the NOL’s will expire
	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	0	usd
	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	0	usd
	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_84E_eus-gaap--UseOfEstimates_zfepdV5WC0a2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline"><span id="xdx_866_ztU3YgGLCekk">Use of estimates and assumptions</span></span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of the condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s significant estimates and assumptions include the fair value of financial instruments; the accrual of the legal settlement, the carrying value recoverability and impairment, if any, of long-lived assets, including the estimated useful lives of fixed assets; the valuation allowance of deferred tax assets; stock-based compensation, the valuation of the inventory reserves and the assumption that the Company will continue as a going concern. Those significant accounting estimates or assumptions bear the risk of change since there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 27pt; text-align: justify; text-indent: -27pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management regularly reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience, and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
	us-gaap	Income Tax Examination Likelihood Of Unfavorable Settlement IncomeTaxExaminationLikelihoodOfUnfavorableSettlement	greater than 50% likelihood
CY2021Q4	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	0	usd
CY2022Q4	us-gaap	Operating Loss Carryforwards OperatingLossCarryforwards	6150613	usd
CY2022Q4	ETST	Auditor Fees AuditorFees	9500	usd
CY2022Q4	ETST	Consulting Fees ConsultingFees	6200	usd
CY2022Q4	us-gaap	Legal Fees LegalFees	5000	usd
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	0	shares
CY2022Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	17806	usd
CY2021Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	0	usd
CY2022Q4	us-gaap	Professional Fees ProfessionalFees	22233	usd
	us-gaap	Prior Period Reclassification Adjustment Description PriorPeriodReclassificationAdjustmentDescription	<p id="xdx_84A_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zTyT6OulK2hl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline"><span id="xdx_860_zLg3XZGjvDZ2">Reclassification</span></span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain amounts from the prior period have been reclassified to conform to the current period presentation.</span></p>
CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-30265697	usd
CY2022Q4	us-gaap	Stock Issued During Period Shares Restricted Stock Award Gross StockIssuedDuringPeriodSharesRestrictedStockAwardGross	62600000	shares
CY2021Q4	us-gaap	Stock Issued During Period Shares Restricted Stock Award Gross StockIssuedDuringPeriodSharesRestrictedStockAwardGross	0	shares
CY2022Q4	us-gaap	Stock Issued During Period Value Restricted Stock Award Gross StockIssuedDuringPeriodValueRestrictedStockAwardGross	316500	usd
CY2021Q4	us-gaap	Stock Issued During Period Value Restricted Stock Award Gross StockIssuedDuringPeriodValueRestrictedStockAwardGross	0	usd
CY2022Q4	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	5599	usd
CY2021Q4	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	61526	usd
CY2022Q4	us-gaap	Employee Benefits And Share Based Compensation EmployeeBenefitsAndShareBasedCompensation	2236	usd
CY2022Q4	ETST	Miscellaneous Expenses MiscellaneousExpenses	1032	usd
CY2022Q4	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	146739	usd
CY2022Q4	us-gaap	Interest Expense Debt InterestExpenseDebt	18321	usd
CY2021Q4	us-gaap	Interest Expense Debt InterestExpenseDebt	2452	usd

Files In Submission

Name	View Source	Status
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0001493152-23-004324-index.html	Edgar Link	pending
0001493152-23-004324.txt	Edgar Link	pending
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etst-20221231.xsd	Edgar Link	pending
ex31-1.htm	Edgar Link	pending
ex31-2.htm	Edgar Link	pending
ex32-1.htm	Edgar Link	pending
ex32-2.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
form10-q.htm	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
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R17.htm	Edgar Link	pending
R18.htm	Edgar Link	pending
R19.htm	Edgar Link	pending
R2.htm	Edgar Link	pending
R20.htm	Edgar Link	pending
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R23.htm	Edgar Link	pending
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R6.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
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FilingSummary.xml	Edgar Link	unprocessable
etst-20221231_pre.xml	Edgar Link	unprocessable
form10-q_htm.xml	Edgar Link	completed
etst-20221231_cal.xml	Edgar Link	unprocessable
etst-20221231_def.xml	Edgar Link	unprocessable
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2023 Q1 Form 10-Q Financial Statement

#000149315223004324 Filed on February 10, 2023

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2023 Q1 Form 10-Q Financial Statement

#000149315223004324 Filed on February 10, 2023

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