ETST · Earth Science Tech, Inc. - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q3 '26 | Q2 '26 | Q1 '25 | Q3 '25 | Q2 '25 | Q1 '24 | Q3 '23 | Q2 '23 | Q1 '23 | Q2 '22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $8.39M | $9.05M | $8.76M | $7.35M | $8.52M | - | $3.79M | $1.93M | $219.9K | $2.5K |
| Cost of Revenue | $1.99M | $2.33M | $2.67M | $2.27M | $2.25M | - | $1.41M | $746.2K | $71.2K | $1.3K |
| Gross Profit | $6.40M | $6.72M | $6.09M | $5.09M | $6.27M | - | $2.38M | $1.18M | $148.8K | $1.1K |
| R&D | - | - | - | - | - | - | - | - | $6.8K | $9.0K |
| SG&A | $809.9K | $1.26M | $980.2K | $809.9K | $1.26M | - | $1.50M | $94.0K | $115.9K | $12.9K |
| Total Operating Expenses | $5.06M | $6.14M | $5.85M | $4.86M | $5.44M | - | $2.15M | $701.5K | $225.9K | $76.9K |
| D&A | $121.8K | $147.7K | $34.6K | $44.8K | $33.2K | - | $99.1K | $53.3K | $65.7K | - |
| Operating Income | $226.2K | $945.9K | $1.07M | $206.4K | $829.6K | - | $231.0K | $479.9K | ($77.1K) | ($76.9K) |
| Interest Expense | $4.8K | $7.4K | $4.3K | $6.3K | - | - | $13.8K | $34.9K | $12.6K | $5.6K |
| Income Tax | $127.9K | - | - | - | $28.3K | - | $0 | - | - | - |
| Net Income | $910.4K | $966.8K | $465.0K | $206.4K | $798.4K | - | $225.4K | $444.6K | ($89.7K) | ($73.7K) |
| EPS - Basic | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | - | - | - | - | - |
| EPS - Diluted | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | - | - | - | - | - |
Balance Sheet
| Line item | Q3 '26 | Q2 '26 | Q1 '25 | Q3 '25 | Q2 '25 | Q1 '24 | Q3 '23 | Q2 '23 | Q1 '23 | Q2 '22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $415.7K | $1.24M | $607.6K | $522.2K | $1.53M | $697.7K | $24.2K | $187.6K | $92.0K | $1.2K |
| Accounts Receivable | $306.1K | $227.2K | $341.6K | $164.2K | $203.9K | $235.4K | $112.8K | $0 | - | $5.5K |
| Inventory | $1.09M | $1.04M | $811.9K | $137.6K | $432.2K | $315.7K | $395.5K | $211.2K | $101.8K | $16.7K |
| Accounts Payable | $1.09M | $1.05M | $960.1K | $46.3K | $392.2K | $530.7K | $515.3K | $343.6K | $179.7K | $175.5K |
| Current Assets | $3.03M | $3.60M | $3.08M | $2.01M | $2.28M | $1.26M | $714.0K | $461.8K | $193.8K | $1.2K |
| Total Assets | $8.09M | $8.67M | $7.78M | $5.71M | $5.05M | $3.88M | $3.25M | $3.04M | $2.75M | $355.8K |
| Current Liabilities | $2.26M | $3.55M | $3.40M | $2.31M | $1.70M | $1.49M | $825.2K | $508.9K | $962.5K | $2.38M |
| Long-term Debt | - | - | - | $60.6K | - | - | $314.0K | $1.90M | $290.8K | - |
| Total Liabilities | $2.29M | $3.59M | $3.49M | $2.43M | $1.85M | $1.63M | $1.09M | $1.11M | $1.26M | $1.73M |
| Stockholders' Equity | $3.28M | $5.08M | $3.85M | $3.28M | $3.20M | $2.25M | $2.16M | $1.93M | $1.49M | ($2.03M) |
| Retained Earnings | ($25.40M) | ($26.31M) | ($27.27M) | ($27.57M) | ($27.78M) | ($29.66M) | ($29.92M) | ($30.15M) | ($30.59M) | ($30.35M) |
Cash Flow
| Line item | Q3 '26 | Q2 '26 | Q1 '25 | Q3 '25 | Q2 '25 | Q1 '24 | Q3 '23 | Q2 '23 | Q1 '23 | Q2 '22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | - | - | $339.4K | - | - | - | - | - | ($53.8K) | - |
| Investing Cash Flow | - | - | ($668.2K) | - | - | - | - | - | $1.7K | - |
| Financing Cash Flow | - | - | ($266.8K) | - | - | - | - | - | $110.0K | - |
| CapEx | - | - | $92.2K | - | - | - | - | - | - | - |
| Free Cash Flow | - | - | $247.2K | - | - | - | - | - | - | - |
Ratios
| Metric | Q3 '26 | Q2 '26 | Q1 '25 | Q3 '25 | Q2 '25 | Q1 '24 | Q3 '23 | Q2 '23 | Q1 '23 | Q2 '22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 76.3% | 74.3% | 69.5% | 69.2% | 73.6% | - | 62.7% | 61.3% | 67.6% | 45.7% |
| Operating margin | 2.7% | 10.5% | 12.2% | 2.8% | 9.7% | - | 6.1% | 24.9% | -35.1% | -3132.9% |
| EBITDA margin | 4.1% | 12.1% | 12.6% | 3.4% | 10.1% | - | 8.7% | 27.7% | -5.2% | - |
| Net margin | 10.9% | 10.7% | 5.3% | 2.8% | 9.4% | - | 5.9% | 23.1% | -40.8% | -3001.1% |
| Free cash flow margin | - | - | 2.8% | - | - | - | - | - | - | - |
| FCF / Net income | - | - | 0.53 | - | - | - | - | - | - | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | 3.1% | 366.6% |
| SG&A / Revenue | 9.7% | 13.9% | 11.2% | 11.0% | 14.8% | - | 39.5% | 4.9% | 52.7% | 527.3% |
| Effective tax rate | 12.3% | - | - | - | 3.4% | - | 0.0% | - | - | - |
| Return on assets | 11.3% | 11.2% | 6.0% | 3.6% | 15.8% | - | 6.9% | 14.6% | -3.3% | -20.7% |
| Return on equity | 27.8% | 19.0% | 12.1% | 6.3% | 24.9% | - | 10.4% | 23.0% | -6.0% | 3.6% |
| Return on invested capital | - | - | - | - | - | - | 9.3% | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 1.34 | 1.01 | 0.91 | 0.87 | 1.34 | 0.85 | 0.87 | 0.91 | 0.20 | 0.00 |
| Quick ratio | 0.86 | 0.72 | 0.67 | 0.81 | 1.09 | 0.63 | 0.39 | 0.49 | 0.10 | -0.01 |
| Cash ratio | 0.18 | 0.35 | 0.18 | 0.23 | 0.90 | 0.47 | 0.03 | 0.37 | 0.10 | 0.00 |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | 0.02 | - | - | 0.15 | 0.98 | 0.20 | - |
| Debt / Assets | - | - | - | 0.01 | - | - | 0.10 | 0.62 | 0.11 | - |
| Debt / EBITDA | - | - | - | 0.24 | - | - | 0.95 | 3.56 | - | - |
| Interest coverage | 47.4x | 127.9x | 249.3x | 32.8x | - | - | 16.7x | 13.7x | -6.1x | -13.6x |
| Equity multiplier | 2.47 | 1.71 | 2.02 | 1.74 | 1.58 | 1.73 | 1.50 | 1.57 | 1.85 | -0.18 |
| Liabilities / Assets | 0.28 | 0.41 | 0.45 | 0.43 | 0.37 | 0.42 | 0.33 | 0.36 | 0.46 | 4.87 |
| Efficiency | ||||||||||
| Asset turnover | 1.04 | 1.04 | 1.13 | 1.29 | 1.69 | - | 1.17 | 0.63 | 0.08 | 0.01 |
| Inventory turnover | 1.83 | 2.23 | 3.29 | 16.47 | 5.21 | - | 3.57 | 3.53 | 0.70 | 0.08 |
| Days sales outstanding | 13d | 9d | 14d | 8d | 9d | - | 11d | 0d | - | 811d |
| Days inventory outstanding | 200d | 164d | 111d | 22d | 70d | - | 102d | 103d | 522d | 4566d |
| Days payable outstanding | 200d | 164d | 131d | 7d | 64d | - | 133d | 168d | 922d | 48098d |
| Cash conversion cycle | 13d | 9d | -6d | 23d | 15d | - | -20d | -65d | - | -42721d |
| Valuation | ||||||||||
| P / E | 43.7x | 55.0x | 190.0x | 125.0x | 165.0x | - | - | - | - | - |
| P / B | 11.7x | - | 14.5x | 11.5x | 15.8x | - | - | - | - | - |
| P / S | 4.6x | - | 6.4x | 5.1x | 5.9x | - | - | - | - | - |
| EV / EBITDA | 109.0x | - | 50.3x | 148.9x | 56.8x | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | 14.1% | 6.2% | - | - | - | - | 94723.9% | 78422.2% | - | -90.8% |
| Revenue CAGR (3y) | 30.3% | 67.4% | - | 1125.3% | 1414.0% | - | 165.4% | 139.9% | - | -77.0% |
| Revenue CAGR (5y) | 222.8% | 221.0% | - | 105.1% | 127.5% | - | - | - | - | - |
| Gross profit growth (YoY) | 25.8% | 7.3% | - | - | - | - | 155239.7% | 105108.7% | - | -91.6% |
| Operating income growth (YoY) | 9.6% | 14.0% | - | - | - | - | - | - | - | 50.5% |
| Net income growth (YoY) | 341.1% | 21.1% | - | - | - | - | - | - | - | 56.1% |
| EPS growth (YoY) | 200.0% | 200.0% | - | - | - | - | - | - | - | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 0.0% | 58.6% | 71.2% | - | - | 51.1% | - | - | - | 57.7% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2025-03-31.
Product / service
$33.12M totalSale Of Pharmaceutical Products Rx Compound$29.49M · 89.1%
Shipping Income$3.09M · 9.3%
Sale Of Pharmaceutical Products Peaks$534.6K · 1.6%
Peer comparison
Same SIC group: Pharmaceutical Preparations
Comparing Earth Science Tech against the 5 most active filers in the same SIC group.