$ETST
Earth Science Tech Inc

2024 Q3 Form 10-Q Financial Statement

#000149315224045359 Filed on November 14, 2024

View on sec.gov

Income Statement

Concept 2024 Q3 2023 Q3
Revenue $8.519M $1.928M
YoY Change 341.92%
Cost Of Revenue $2.252M $746.2K
YoY Change 201.83%
Gross Profit $6.267M $1.181M
YoY Change 430.4%
Gross Profit Margin 73.56% 61.29%
Selling, General & Admin $1.412M $99.11K
YoY Change 1324.61% 48.57%
% of Gross Profit 22.53% 8.39%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $53.30K
YoY Change
% of Gross Profit 4.51%
Operating Expenses $5.437M $701.6K
YoY Change 675.02% 812.13%
Operating Profit $829.6K $479.9K
YoY Change 72.85% -724.01%
Interest Expense $34.91K
YoY Change 518.33%
% of Operating Profit 7.27%
Other Income/Expense, Net -$35.36K
YoY Change -1193.14%
Pretax Income $826.7K $444.6K
YoY Change 85.95% -703.41%
Income Tax $28.35K
% Of Pretax Income 3.43%
Net Earnings $798.4K $444.6K
YoY Change 79.58% -703.41%
Net Earnings / Revenue 9.37% 23.06%
Basic Earnings Per Share $0.00 $0.00
Diluted Earnings Per Share $0.00 $0.00
COMMON SHARES
Basic Shares Outstanding 309.1M shares 314.9M shares
Diluted Shares Outstanding 306.0M shares 314.9M shares

Balance Sheet

Concept 2024 Q3 2023 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments $187.7K
YoY Change 15408.26%
Cash & Equivalents $1.532M $187.6K
Short-Term Investments
Other Short-Term Assets $0.00
YoY Change
Inventory $432.2K $211.2K
Prepaid Expenses $90.11K
Receivables $203.9K $62.86K
Other Receivables $0.00
Total Short-Term Assets $2.281M $461.8K
YoY Change 394.01% 38219.59%
LONG-TERM ASSETS
Property, Plant & Equipment $216.3K $128.8K
YoY Change 67.91%
Goodwill $2.303M $2.164M
YoY Change 6.39%
Intangibles $29.78K $131.9K
YoY Change -77.43%
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets $2.769M $2.580M
YoY Change 7.32% 627.55%
TOTAL ASSETS
Total Short-Term Assets $2.281M $461.8K
Total Long-Term Assets $2.769M $2.580M
Total Assets $5.050M $3.041M
YoY Change 66.03% 754.88%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $392.2K $343.6K
YoY Change 14.17% 95.73%
Accrued Expenses $33.92K
YoY Change -81.35%
Deferred Revenue
YoY Change
Short-Term Debt $0.00
YoY Change -100.0%
Long-Term Debt Due $41.94K
YoY Change
Total Short-Term Liabilities $1.699M $508.9K
YoY Change 233.95% -78.65%
LONG-TERM LIABILITIES
Long-Term Debt $557.5K
YoY Change
Other Long-Term Liabilities $48.52K $41.40K
YoY Change 17.2%
Total Long-Term Liabilities $48.52K $598.9K
YoY Change -91.9%
TOTAL LIABILITIES
Total Short-Term Liabilities $1.699M $508.9K
Total Long-Term Liabilities $48.52K $598.9K
Total Liabilities $1.848M $1.108M
YoY Change 66.88% -53.52%
SHAREHOLDERS EQUITY
Retained Earnings -$27.78M -$30.15M
YoY Change -7.85% -0.67%
Common Stock $303.6K $314.6K
YoY Change -3.47% 432.66%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $3.201M $1.934M
YoY Change
Total Liabilities & Shareholders Equity $5.050M $3.041M
YoY Change 66.03% 754.88%

Cashflow Statement

Concept 2024 Q3 2023 Q3
OPERATING ACTIVITIES
Net Income $798.4K $444.6K
YoY Change 79.58% -703.41%
Depreciation, Depletion And Amortization $53.30K
YoY Change
Cash From Operating Activities $215.8K
YoY Change -198.47%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities $0.00
YoY Change
Cash From Investing Activities $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 -120.1K
YoY Change -160.06%
NET CHANGE
Cash From Operating Activities 215.8K
Cash From Investing Activities 0.000
Cash From Financing Activities -120.1K
Net Change In Cash 95.66K
YoY Change -600.31%
FREE CASH FLOW
Cash From Operating Activities $215.8K
Capital Expenditures
Free Cash Flow
YoY Change

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ETST Increase Decrease In Accrued Settlement
IncreaseDecreaseInAccruedSettlement
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us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
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us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
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us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
1877917 usd
us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
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us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
108595 usd
us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
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us-gaap Proceeds From Issuance Of Common Stock
ProceedsFromIssuanceOfCommonStock
110001 usd
us-gaap Payments Of Debt Issuance Costs
PaymentsOfDebtIssuanceCosts
12037 usd
us-gaap Payments Of Debt Issuance Costs
PaymentsOfDebtIssuanceCosts
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us-gaap Payments For Repurchase Of Common Stock
PaymentsForRepurchaseOfCommonStock
922795 usd
us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
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us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
23984 usd
us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
834490 usd
us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
151894 usd
CY2024Q1 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
697721 usd
CY2023Q1 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
35756 usd
CY2024Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
1532211 usd
CY2023Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
187650 usd
us-gaap Interest Paid Net
InterestPaidNet
4807 usd
us-gaap Income Taxes Paid
IncomeTaxesPaid
28349 usd
ETST Initial Recognition Of Right Of Use Asset
InitialRecognitionOfRightOfUseAsset
100294 usd
ETST Common Stock Issued On Conversion Of Notes Payable
CommonStockIssuedOnConversionOfNotesPayable
385000 usd
us-gaap Use Of Estimates
UseOfEstimates
<p id="xdx_842_eus-gaap--UseOfEstimates_zwImcwIpAiZe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span style="text-decoration: underline">Use of estimates and assumptions</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, accrued liabilities, liabilities for legal matters, the determination of useful lives of depreciable and 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-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2024Q3 us-gaap Cash
Cash
1532211 usd
CY2024Q1 us-gaap Cash
Cash
697721 usd
CY2024Q3 us-gaap Cash Uninsured Amount
CashUninsuredAmount
1282211 usd
CY2024Q1 us-gaap Cash Uninsured Amount
CashUninsuredAmount
266090 usd
CY2024Q3 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
203942 usd
CY2024Q1 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
235423 usd
CY2024Q3 us-gaap Property Plant And Equipment Useful Life
PropertyPlantAndEquipmentUsefulLife
P5Y
CY2024Q3 us-gaap Finite Lived Intangible Asset Useful Life
FiniteLivedIntangibleAssetUsefulLife
P5Y
CY2023Q3 us-gaap Goodwill Gross
GoodwillGross
138312 usd
CY2023Q3 us-gaap Assets
Assets
3079613 usd
CY2023Q3 us-gaap Stockholders Equity
StockholdersEquity
1971909 usd
CY2023Q3 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
-30109842 usd
CY2023Q3 us-gaap Stockholders Equity
StockholdersEquity
1971909 usd
us-gaap Net Income Loss
NetIncomeLoss
357372 usd
CY2024Q3 us-gaap Inventory Raw Materials
InventoryRawMaterials
334312 usd
CY2024Q1 us-gaap Inventory Raw Materials
InventoryRawMaterials
266776 usd
CY2024Q3 us-gaap Inventory Finished Goods
InventoryFinishedGoods
97905 usd
CY2024Q1 us-gaap Inventory Finished Goods
InventoryFinishedGoods
48962 usd
CY2024Q3 us-gaap Inventory Net
InventoryNet
432217 usd
CY2024Q1 us-gaap Inventory Net
InventoryNet
315738 usd
CY2024Q3 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
280197 usd
CY2024Q1 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
176602 usd
CY2024Q3 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
63851 usd
CY2024Q1 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
41250 usd
CY2024Q3 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
216346 usd
CY2024Q1 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
135352 usd
us-gaap Depreciation
Depreciation
22601 usd
us-gaap Depreciation
Depreciation
14370 usd
CY2024Q3 us-gaap Operating Lease Weighted Average Remaining Lease Term1
OperatingLeaseWeightedAverageRemainingLeaseTerm1
P2Y
CY2024Q3 us-gaap Payments For Rent
PaymentsForRent
4078.12 usd
CY2024Q3 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
219627 usd
CY2024Q1 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
156517 usd
CY2024Q3 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
118227 usd
CY2024Q1 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
70487 usd
CY2024Q3 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
100690 usd
CY2024Q1 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
84950 usd
CY2024Q3 us-gaap Operating Lease Liability
OperatingLeaseLiability
218917 usd
CY2024Q1 us-gaap Operating Lease Liability
OperatingLeaseLiability
155437 usd
us-gaap Operating Leases Income Statement Depreciation Expense On Property Subject To Or Held For Lease
OperatingLeasesIncomeStatementDepreciationExpenseOnPropertySubjectToOrHeldForLease
37184 usd
us-gaap Operating Leases Income Statement Depreciation Expense On Property Subject To Or Held For Lease
OperatingLeasesIncomeStatementDepreciationExpenseOnPropertySubjectToOrHeldForLease
60680 usd
ETST Interest On Lease Obligation
InterestOnLeaseObligation
4807 usd
ETST Interest On Lease Obligation
InterestOnLeaseObligation
20861 usd
us-gaap Lease Cost
LeaseCost
41991 usd
us-gaap Lease Cost
LeaseCost
81541 usd
CY2024Q3 us-gaap Operating Lease Weighted Average Remaining Lease Term1
OperatingLeaseWeightedAverageRemainingLeaseTerm1
P2Y
CY2023Q3 us-gaap Operating Lease Weighted Average Remaining Lease Term1
OperatingLeaseWeightedAverageRemainingLeaseTerm1
P2Y9M
CY2024Q3 us-gaap Operating Lease Weighted Average Discount Rate Percent
OperatingLeaseWeightedAverageDiscountRatePercent
0.03 pure
CY2023Q3 us-gaap Operating Lease Weighted Average Discount Rate Percent
OperatingLeaseWeightedAverageDiscountRatePercent
0.03 pure
CY2024Q3 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
-12354 usd
CY2024Q1 us-gaap Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
-8688 usd
CY2024Q3 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
29775 usd
CY2024Q1 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
28441 usd
us-gaap Adjustment For Amortization
AdjustmentForAmortization
3666 usd
us-gaap Adjustment For Amortization
AdjustmentForAmortization
921 usd
CY2024Q3 us-gaap Goodwill
Goodwill
2302792 usd
CY2024Q1 us-gaap Goodwill
Goodwill
2302792 usd
CY2024Q3 us-gaap Accounts Payable Current
AccountsPayableCurrent
392227 usd
CY2024Q1 us-gaap Accounts Payable Current
AccountsPayableCurrent
530724 usd
CY2024Q3 us-gaap Other Accounts Payable And Accrued Liabilities
OtherAccountsPayableAndAccruedLiabilities
1158238 usd
CY2024Q1 us-gaap Other Accounts Payable And Accrued Liabilities
OtherAccountsPayableAndAccruedLiabilities
854719 usd
CY2024Q3 us-gaap Employee Related Liabilities Current
EmployeeRelatedLiabilitiesCurrent
838000 usd
CY2024Q3 us-gaap Accrued Insurance Current
AccruedInsuranceCurrent
72000 usd
CY2024Q3 us-gaap Accrued Payroll Taxes Current
AccruedPayrollTaxesCurrent
81000 usd
ETST Merchant Fees
MerchantFees
93000 usd
CY2024Q3 ETST Credit Card Balance
CreditCardBalance
66000 usd
CY2024Q1 us-gaap Accrued Liabilities Current And Noncurrent
AccruedLiabilitiesCurrentAndNoncurrent
650000 usd
CY2024 ETST Merchant Fees
MerchantFees
68000 usd
CY2024Q3 us-gaap Officers Compensation
OfficersCompensation
2679308 usd
us-gaap Officers Compensation
OfficersCompensation
5385912 usd
us-gaap Stock Issued During Period Shares Restricted Stock Award Gross
StockIssuedDuringPeriodSharesRestrictedStockAwardGross
0 shares
us-gaap Stock Issued During Period Shares Restricted Stock Award Gross
StockIssuedDuringPeriodSharesRestrictedStockAwardGross
0 shares
us-gaap Stock Issued During Period Shares Share Based Compensation Gross
StockIssuedDuringPeriodSharesShareBasedCompensationGross
0 shares
us-gaap Stock Issued During Period Shares Share Based Compensation Gross
StockIssuedDuringPeriodSharesShareBasedCompensationGross
0 shares
us-gaap Stock Repurchased During Period Shares
StockRepurchasedDuringPeriodShares
6345896 shares
us-gaap Stock Repurchased During Period Shares
StockRepurchasedDuringPeriodShares
0 shares
us-gaap Stock Repurchased During Period Value
StockRepurchasedDuringPeriodValue
922795 usd
us-gaap Stock Repurchased During Period Value
StockRepurchasedDuringPeriodValue
0 usd

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