$ETST
Earth Science Tech Inc

2023 Q2 Form 10-Q Financial Statement

#000149315223025698 Filed on July 27, 2023

View on sec.gov

Income Statement

Concept 2023 Q2 2022 Q2
Revenue $219.9K
YoY Change
Cost Of Revenue $71.17K
YoY Change
Gross Profit $148.8K
YoY Change
Gross Profit Margin 67.64%
Selling, General & Admin $151.4K $179.5K
YoY Change -15.64% 1199.42%
% of Gross Profit 101.77%
Research & Development $6.820K
YoY Change
% of Gross Profit 4.58%
Depreciation & Amortization $65.70K $0.00
YoY Change
% of Gross Profit 44.17%
Operating Expenses $223.9K $692.2K
YoY Change -67.65% 4427.85%
Operating Profit -$75.14K -$692.2K
YoY Change -89.14% 5896.98%
Interest Expense -$12.62K $5.598K
YoY Change -325.44% 370.03%
% of Operating Profit
Other Income/Expense, Net $0.00 $537.5K
YoY Change -100.0% -5045.62%
Pretax Income -$89.71K -$154.7K
YoY Change -42.0% 590.24%
Income Tax $0.00
% Of Pretax Income
Net Earnings -$89.71K -$154.7K
YoY Change -42.0% 590.24%
Net Earnings / Revenue -40.79%
Basic Earnings Per Share $0.00
Diluted Earnings Per Share $0.00 -$2.872K
COMMON SHARES
Basic Shares Outstanding 314.9M shares
Diluted Shares Outstanding 314.9M shares

Balance Sheet

Concept 2023 Q2 2022 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments $91.99K $20.32K
YoY Change 352.71% 105.88%
Cash & Equivalents $91.99K $20.32K
Short-Term Investments
Other Short-Term Assets $0.00
YoY Change
Inventory $101.8K
Prepaid Expenses
Receivables
Other Receivables $0.00
Total Short-Term Assets $193.8K $20.32K
YoY Change 853.6% -38.06%
LONG-TERM ASSETS
Property, Plant & Equipment $314.9K
YoY Change
Goodwill $2.110M
YoY Change
Intangibles $133.6K
YoY Change
Long-Term Investments
YoY Change
Other Assets $0.00 $300.0K
YoY Change -100.0% 4746.53%
Total Long-Term Assets $2.559M $300.0K
YoY Change 752.97% 4746.53%
TOTAL ASSETS
Total Short-Term Assets $193.8K $20.32K
Total Long-Term Assets $2.559M $300.0K
Total Assets $2.753M $320.3K
YoY Change 759.36% 721.34%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $179.7K $185.9K
YoY Change -3.32% 7.88%
Accrued Expenses $339.6K $174.2K
YoY Change 94.93% -95.92%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $867.8K
YoY Change -100.0% 40.47%
Long-Term Debt Due $284.8K
YoY Change
Total Short-Term Liabilities $962.5K $2.280M
YoY Change -57.79% -54.93%
LONG-TERM LIABILITIES
Long-Term Debt $204.4K $0.00
YoY Change
Other Long-Term Liabilities $96.74K
YoY Change
Total Long-Term Liabilities $301.2K $0.00
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities $962.5K $2.280M
Total Long-Term Liabilities $301.2K $0.00
Total Liabilities $1.264M $2.280M
YoY Change -44.59% -54.93%
SHAREHOLDERS EQUITY
Retained Earnings -$30.59M -$30.28M
YoY Change 1.04%
Common Stock $314.6K $28.32M
YoY Change -98.89%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $1.489M -$1.960M
YoY Change
Total Liabilities & Shareholders Equity $2.753M $320.3K
YoY Change 759.36% 721.34%

Cashflow Statement

Concept 2023 Q2 2022 Q2
OPERATING ACTIVITIES
Net Income -$89.71K -$154.7K
YoY Change -42.0% 590.24%
Depreciation, Depletion And Amortization $65.70K $0.00
YoY Change
Cash From Operating Activities -$53.77K -$156.6K
YoY Change -65.67% 332.9%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities $0.00 $0.00
YoY Change -100.0%
Cash From Investing Activities $0.00
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net $110.0K $0.00
YoY Change -100.0%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 110.0K $150.0K
YoY Change -26.67% 432.39%
NET CHANGE
Cash From Operating Activities -53.77K -$156.6K
Cash From Investing Activities 0.000
Cash From Financing Activities 110.0K $150.0K
Net Change In Cash 56.23K -$6.619K
YoY Change -949.52% 5.2%
FREE CASH FLOW
Cash From Operating Activities -$53.77K -$156.6K
Capital Expenditures
Free Cash Flow -$53.77K
YoY Change

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CY2023Q2 us-gaap Use Of Estimates
UseOfEstimates
<p id="xdx_84D_eus-gaap--UseOfEstimates_zWh7TxKemHW3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span style="text-decoration: underline"><span id="xdx_863_zBTKspe4ZRAd">Use of estimates and assumptions</span></span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The preparation of 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 period. The areas requiring significant estimates are impairment of goodwill, provision for taxation, useful life of depreciable assets, useful life of intangible assets, contingencies, and going concern assessment. The estimates and underlying assumptions are reviewed on an ongoing basis. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p>
CY2023Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
91989 usd
CY2022Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
35756 usd
CY2023Q2 us-gaap Income Tax Examination Likelihood Of Unfavorable Settlement
IncomeTaxExaminationLikelihoodOfUnfavorableSettlement
50% likely of being realized upon ultimate settlement
CY2023Q2 us-gaap Unrecognized Tax Benefits
UnrecognizedTaxBenefits
0 usd
CY2023Q2 us-gaap Operating Loss Carryforwards
OperatingLossCarryforwards
6150613 usd
CY2023Q2 us-gaap Valuation Allowance Deferred Tax Asset Change In Amount
ValuationAllowanceDeferredTaxAssetChangeInAmount
0 usd
CY2022Q2 us-gaap Valuation Allowance Deferred Tax Asset Change In Amount
ValuationAllowanceDeferredTaxAssetChangeInAmount
0 usd
CY2023Q2 us-gaap Property Plant And Equipment Useful Life
PropertyPlantAndEquipmentUsefulLife
P5Y
CY2023Q2 us-gaap Finite Lived Intangible Asset Useful Life
FiniteLivedIntangibleAssetUsefulLife
P5Y
CY2023Q2 us-gaap Prior Period Reclassification Adjustment Description
PriorPeriodReclassificationAdjustmentDescription
<p id="xdx_846_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zkJatPUd1aRd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span style="text-decoration: underline"><span id="xdx_862_zfGYTqkYi2ld">Reclassification</span></span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">No restatement was made in comparative Consolidated Financial Statements. However, Certain amounts from the prior year have been reclassified to conform to the current year presentation.</span></p>
CY2023Q2 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
-30592692 usd
CY2023Q2 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
29683 usd
CY2023Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
120399 usd
CY2023Q2 us-gaap Depreciation
Depreciation
7379 usd
CY2023Q2 us-gaap Property Plant And Equipment Useful Life
PropertyPlantAndEquipmentUsefulLife
P5Y
CY2023Q2 ETST Property Plant And Equipment Discounted Rate
PropertyPlantAndEquipmentDiscountedRate
0.07 pure
CY2022Q2 us-gaap Operating Lease Payments
OperatingLeasePayments
7453.37 usd
CY2022Q2 us-gaap Variable Lease Payment
VariableLeasePayment
40000 usd
CY2022Q2 us-gaap Lessee Operating Lease Remaining Lease Term
LesseeOperatingLeaseRemainingLeaseTerm
P3Y
CY2023Q2 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
194543 usd
CY2023Q2 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
46621 usd
CY2023Q2 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
96743 usd
CY2023Q2 us-gaap Operating Lease Liability
OperatingLeaseLiability
143364 usd
CY2023Q2 us-gaap Operating Leases Income Statement Depreciation Expense On Property Subject To Or Held For Lease
OperatingLeasesIncomeStatementDepreciationExpenseOnPropertySubjectToOrHeldForLease
7379 usd
CY2023Q2 us-gaap Interest Expense Other
InterestExpenseOther
12618 usd
CY2023Q2 us-gaap Lease Cost
LeaseCost
19997 usd
CY2023Q2 us-gaap Finite Lived Intangible Assets Gross
FiniteLivedIntangibleAssetsGross
100043 usd
CY2023Q2 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
-58318 usd
CY2023Q2 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
191931 usd
CY2023Q2 us-gaap Goodwill
Goodwill
2110368 usd
CY2023Q2 us-gaap Accounts Payable Current
AccountsPayableCurrent
179738 usd
CY2023Q2 us-gaap Accrued Liabilities Current
AccruedLiabilitiesCurrent
77752 usd
CY2023Q2 us-gaap Settlement Liabilities Current
SettlementLiabilitiesCurrent
261871 usd
CY2023Q2 us-gaap Accounts Payable And Accrued Liabilities Current And Noncurrent
AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
519361 usd
CY2023Q2 ETST Auditor Fees
AuditorFees
39804 usd
CY2023Q2 us-gaap Other Notes Payable
OtherNotesPayable
3582 usd
CY2023Q2 us-gaap Interest Payable Current
InterestPayableCurrent
9889 usd
CY2023Q2 us-gaap Accrued Payroll Taxes Current
AccruedPayrollTaxesCurrent
67863 usd
CY2022Q2 us-gaap Payments For Legal Settlements
PaymentsForLegalSettlements
15000 usd
CY2022Q2 us-gaap Debt Instrument Periodic Payment
DebtInstrumentPeriodicPayment
5000 usd
CY2022Q2 us-gaap Debt Instrument Maturity Date Range Start1
DebtInstrumentMaturityDateRangeStart1
2023-09-01
CY2023Q2 us-gaap Long Term Debt
LongTermDebt
596258 usd
CY2022Q2 us-gaap Long Term Debt
LongTermDebt
686350 usd

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