{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-006461","form_type":"8-K/A","ticker":"ETST","cik":"0001538495","company_name":"Earth Science Tech, Inc.","filed_at":"2023-03-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.495991+00:00","generated_at":"2026-06-18T17:51:58.083266+00:00","sec_items":["2.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Earth Science Tech amends 8-K to disclose audited financials of acquired entities with going concern issues","bullets":["Peaks Curative LLC had $1,134 revenue, net loss of $11,866 for FY ended Sep 30, 2022; cash $545.","RxCompoundStore.com LLC had $533,507 revenue, net loss of $72,267 for 2 years ended Mar 31, 2022; members' deficit $25,013.","Both acquired entities have going concern qualifications from auditor Bolko & Company.","Acquisition closed Nov 8, 2022 for 53.7M restricted shares of ETST; Peaks and RxCompound now wholly owned.","Amendment corrects prior filing and includes revised audit letter for RxCompoundStore.com."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-006461","json":"https://secwatch.observer/filing/0001493152-23-006461.json","markdown":"https://secwatch.observer/filing/0001493152-23-006461.md","text":"https://secwatch.observer/filing/0001493152-23-006461.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1538495/000149315223006461/0001493152-23-006461-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1538495/000149315223006461/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T17:51:58.083266+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}