EARTH SCIENCE TECH, INC. financials
Source: EDGAR filings · Built 2026-08-11T00:25:42Z
Key metrics by reporting period
Up to six most-recent periods side-by-side. Rows are the curated key lines — revenue, margins, cash, debt, equity, cash-flow totals, plus the derived and valuation metrics we compute on top. For every tag a filer reported in one period, use the single-filing drilldown below.
Derived Metrics
| Concept | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
| Free Cash Flow | 1.18M | 3.62M | 1.18M | — | — | — |
| EBITDA | — | — | 1.04M | -919.19K | -226.71K | -4.30M |
| Working Capital | 1.79M | -35.80K | -228.29K | -1.26M | -1.86M | -5.05M |
| Net Debt | -700.59K | -1.10M | -451.13K | 938.35K | 781.25K | 26.49K |
| Gross Margin | 71.40% | 73.38% | 65.49% | 45.45% | -60.30% | 28.34% |
| Operating Margin | — | — | 7.47% | -1929.83% | -1605.23% | -3053.27% |
| Net Margin | 10.17% | 9.82% | 6.79% | -752.84% | 22468.74% | -3110.80% |
| Return on Equity (ROE) | 51.79% | 84.49% | 36.11% | -32.64% | -175.76% | 87.20% |
| Return on Assets (ROA) | 40.48% | 46.04% | 20.92% | -13.39% | 4124.22% | -6788.88% |
| Current Ratio | 1.93× | 0.99× | 0.85× | 0.04× | 0.01× | 0.01× |
| Debt-to-Equity | 0.01× | 0.10× | 0.11× | 0.87× | -0.45× | -0.01× |
| Effective Tax Rate | -16.56% | 3.46% | 1.58% | — | — | — |
| Cash Conversion Ratio | 0.53× | 1.34× | 1.49× | 2.77× | -0.05× | 0.04× |
| Accruals Ratio | 0.19× | -0.16× | -0.10× | 0.24× | 43.43× | -64.84× |
| SBC % of Revenue | — | — | 0.00% | 9.27% | — | — |
| CapEx Coverage | 2.57× | 5.81× | 45.48× | — | — | — |
| Free Cash Flow Per Share | $0.00 | $0.01 | $0.00 | — | — | — |
Income Statement
| Concept | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
| Revenue from Contract with Customer, Excluding Assessed Tax | 35.70M | 33.12M | 11.95M | 48.54K | 14.12K | 140.90K |
| Cost of Goods and Services Sold | 10.21M | 8.82M | 4.13M | 26.48K | — | — |
| Cost of Revenue | — | — | — | 26.48K | 22.64K | 100.97K |
| Gross Profit | 25.49M | 24.30M | 7.83M | 22.06K | -8.52K | 39.93K |
| Research and Development Expense | — | — | — | 0 | 0 | 9.00K |
| Selling, General and Administrative Expense | 3.57M | 4.15M | 166.98K | 231.89K | — | — |
| Operating Expenses | 22.18M | 20.85M | 6.94M | 958.74K | 218.19K | 4.34M |
| Operating Income (Loss) | — | — | 892.35K | -936.68K | -226.71K | -4.30M |
| Income Tax Expense (Benefit) | -511.68K | 116.78K | 13.00K | — | — | — |
| Net Income (Loss) Attributable to Parent | 3.63M | 3.25M | 812.14K | -365.40K | 3.17M | -4.38M |
| Earnings Per Share, Basic | $0.01 | $0.01 | $0.00 | $-0.00 | $0.06 | $-0.08 |
| Weighted Average Number of Shares Outstanding, Basic | 293.07M | 303.52M | 309.69M | 145.87M | 53.85M | — |
| Earnings Per Share, Diluted | $0.01 | $0.01 | $0.00 | $-0.00 | — | — |
| Weighted Average Number of Shares Outstanding, Diluted | 293.07M | 303.52M | 309.69M | 145.87M | — | — |
Balance Sheet
| Concept | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
| Cash and Cash Equivalents, at Carrying Value | 796.80K | 1.47M | — | 35.76K | 26.94K | 16.16K |
| Assets, Current | 3.72M | 3.11M | 1.26M | 46.02K | 26.94K | 44.01K |
| Assets | 8.97M | 7.07M | 3.88M | 2.73M | 76.94K | 64.56K |
| Long-term Debt | — | — | 91.15K | 809.17K | 780.69K | — |
| Liabilities, Current | 1.93M | 3.15M | 1.49M | 1.31M | 1.88M | 5.09M |
| Long-term Debt, Excluding Current Maturities | — | — | 60.56K | 204.41K | — | — |
| Liabilities | 1.93M | 3.22M | 1.63M | 1.61M | 1.88M | 5.09M |
| Stockholders' Equity Attributable to Parent | 7.01M | 3.85M | 2.25M | 1.12M | -1.81M | -5.03M |
| Common Stock, Shares, Outstanding | 291.32M | 294.30M | 309.98M | 282.61M | 53.85M | 50.55M |
Cash Flow Statement
| Concept | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
| Net Cash Provided by (Used in) Operating Activities | 1.94M | 4.37M | 1.21M | -1.01M | -168.11K | -196.69K |
| Payments to Acquire Property, Plant, and Equipment | 756.62K | 753.16K | 26.52K | — | — | — |
| Net Cash Provided by (Used in) Investing Activities | -1.90M | -1.88M | -26.52K | — | 1.71K | — |
| Payments for Repurchase of Common Stock | 471.41K | 1.47M | 178.00K | — | — | — |
| Net Cash Provided by (Used in) Financing Activities | -712.92K | -1.72M | -517.89K | 1.02M | 173.18K | 182.12K |
Derived Metrics
| Concept | Q1 2027 | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2025 | Q4 2025 |
|---|---|---|---|---|---|---|
| Free Cash Flow | 665.71K | 730.65K | 453.59K | — | 107.16K | 1.70M |
| Working Capital | 2.22M | 1.79M | 772.93K | 50.80K | -315.42K | -35.80K |
| Net Debt | -277.95K | -700.59K | -54.28K | -1.04M | -622.58K | -1.10M |
| Gross Margin | 69.53% | 66.06% | 76.30% | 74.29% | 69.53% | 75.33% |
| Operating Margin | — | — | 16.00% | — | — | — |
| Net Margin | 8.02% | 13.57% | 10.85% | 10.68% | 5.31% | 13.51% |
| Return on Equity (ROE) | 9.86% | 18.38% | 15.69% | 19.05% | 10.85% | 30.45% |
| Return on Assets (ROA) | 6.98% | 14.37% | 11.25% | 11.15% | 5.98% | 16.59% |
| Current Ratio | 1.77× | 1.93× | 1.34× | 1.01× | 0.91× | 0.99× |
| Debt-to-Equity | 0.05× | 0.01× | 0.06× | 0.04× | 0.06× | 0.10× |
| Effective Tax Rate | 25.32% | -98.66% | 12.32% | — | — | 7.01% |
| Cash Conversion Ratio | 0.98× | 0.69× | 1.16× | 1.22× | 0.73× | 1.70× |
| Accruals Ratio | 0.00× | 0.04× | -0.02× | -0.02× | 0.02× | -0.12× |
| CapEx Coverage | 17.07× | 5.71× | 1.75× | — | 1.46× | 6.73× |
| Free Cash Flow Per Share | $0.00 | $0.00 | $0.00 | — | $0.00 | $0.01 |
Income Statement
| Concept | Q1 2027 | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2025 | Q4 2025 |
|---|---|---|---|---|---|---|
| Revenue from Contract with Customer, Excluding Assessed Tax | 9.03M | 9.50M | 8.39M | 9.05M | 8.76M | 8.68M |
| Cost of Goods and Services Sold | 2.75M | 3.22M | 1.99M | 2.33M | 2.67M | 2.14M |
| Gross Profit | 6.28M | 6.27M | 6.40M | 6.72M | 6.09M | 6.54M |
| Selling, General and Administrative Expense | 1.05M | 829.54K | 914.03K | 888.50K | 980.17K | 699.36K |
| Operating Expenses | 5.70M | 5.13M | 5.06M | 6.14M | 5.85M | 5.21M |
| Operating Income (Loss) | — | — | 1.34M | — | — | — |
| Income Tax Expense (Benefit) | 242.66K | -639.62K | 127.95K | — | — | 88.43K |
| Net Income (Loss) Attributable to Parent | 724.19K | 1.29M | 910.38K | 966.82K | 465.04K | 1.17M |
| Earnings Per Share, Basic | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Weighted Average Number of Shares Outstanding, Basic | 290.00M | 293.07M | 292.80M | — | 294.51M | 303.52M |
| Earnings Per Share, Diluted | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Weighted Average Number of Shares Outstanding, Diluted | 290.00M | 293.07M | 292.80M | — | 294.51M | 303.52M |
Balance Sheet
| Concept | Q1 2027 | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2025 | Q4 2025 |
|---|---|---|---|---|---|---|
| Cash and Cash Equivalents, at Carrying Value | 631.12K | 796.80K | 415.70K | — | — | 1.47M |
| Assets, Current | 5.09M | 3.72M | 3.03M | 3.60M | 3.08M | 3.11M |
| Assets | 10.37M | 8.97M | 8.09M | 8.67M | 7.78M | 7.07M |
| Liabilities, Current | 2.87M | 1.93M | 2.26M | 3.55M | 3.40M | 3.15M |
| Liabilities | 3.01M | 1.93M | 2.29M | 3.59M | 3.49M | 3.22M |
| Stockholders' Equity Attributable to Parent | 7.34M | 7.01M | — | — | — | 3.85M |
| Common Stock, Shares, Outstanding | 287.59M | 291.32M | 291.61M | 292.79M | 294.30M | 294.30M |
Cash Flow Statement
| Concept | Q1 2027 | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2025 | Q4 2025 |
|---|---|---|---|---|---|---|
| Net Cash Provided by (Used in) Operating Activities | 707.13K | 885.78K | 1.06M | 1.18M | 339.38K | 1.99M |
| Payments to Acquire Property, Plant, and Equipment | 41.42K | 155.13K | 601.49K | — | 232.22K | 296.13K |
| Net Cash Provided by (Used in) Investing Activities | -480.62K | -460.64K | -1.44M | -940.79K | -668.22K | -70.46K |
| Payments for Repurchase of Common Stock | 392.19K | 5.20K | 466.21K | 283.02K | 80.67K | 416.00K |
| Net Cash Provided by (Used in) Financing Activities | -392.19K | -44.05K | -668.87K | -478.26K | -266.80K | -972.60K |
Raw XBRL tagging for a single filing
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Methodology
All facts on this page come straight from SEC EDGAR XBRL
company-facts filings (ETST CIK 0001538495),
grouped by financial statement using FASB's base
us-gaap presentation taxonomy. Filers may re-parent
concepts onto different statements in their own extension
taxonomy, so a handful of rows can show up under a different
statement than on the actual 10-K / 10-Q; custom concepts and
any we couldn't map fall into Other. Hover a
cell to see the fully-qualified concept name and the filer's
description.
For the full methodology — statement grouping, the Other bucket, derived metrics, and fact tooltips — see the methodology reference for the statement grouping, the "Other" bucket, derived metrics, and fact tooltips.