| Income Statement | 2025-09-30 | 2024-12-31 | 2024-09-30 | |
|---|---|---|---|---|
| Insurance expense | - | 79,569 | 45,021 | |
| Legal and professional fees | - | 61,540 | 63,259 | |
| Revenue | 9,050,626 | 7,352,635 | 8,519,047 | |
| Marketing | - | 346,109 | 152,520 | |
| Cost of goods sold | 2,326,643 | 2,265,762 | 2,252,366 | |
| General and administrative expense | - | 809,850 | 1,259,422 | |
| Gross profit | 6,723,984 | 5,086,873 | 6,266,681 | |
| Salaries expense | 4,049,998 | 3,297,826 | - | |
| Office/selling, general and administrative expenses | 888,495 | - | - | |
| Advertising & marketing | 740,026 | - | - | |
| Bank charges | 219,667 | 210,549 | 271,452 | |
| Legal & professional fees | 11,825 | - | - | |
| Utilities | - | 10,426 | 6,302 | |
| Insurance | 42,253 | - | - | |
| Depreciation and amortization | 147,691 | 44,778 | 33,191 | |
| Salaries expense | - | - | 3,605,954 | |
| Utilities | 41,413 | - | - | |
| Total expenses | 6,141,366 | 4,860,647 | 5,437,121 | |
| Dividend income | 6,956 | - | - | |
| Interest expense | - | 6,290 | - | |
| Dividend income | - | 9,123 | - | |
| Interest earned | 1,799 | - | - | |
| Other income | - | 16 | - | |
| Net realized gain on sale of investments | 145,558 | 174,613 | - | |
| Operating income (loss) | - | - | 829,560 | |
| Unrealized gain/loss of fair value changes of investments | 216,359 | -197,277 | - | |
| Interest expense | - | - | -2,843 | |
| Interest expenses | 7,393 | - | - | |
| Net income before taxes | 945,897 | 206,411 | 826,717 | |
| Net income | 945,897 | - | - | |
| Income taxes | - | - | 28,349 | |
| Net income/(loss) attributed to non-controlling interest | -20,926 | - | - | |
| Net income attributed to shareholders | 966,823 | 206,411 | 798,368 | |
| Basic average shares | - | 302,885,823 | 306,047,031 | |
| Diluted average shares | - | 302,885,823 | 306,047,031 | |
| Profit/(loss) per common share-basic | 0.003 | 0.001 | 0.003 | |
| Profit/(loss) per common share-diluted | 0.003 | 0.001 | 0.003 | |
Earth Science Tech, Inc. (ETST)
Earth Science Tech, Inc. (ETST)