{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-007407","form_type":"8-K","ticker":"ETST","cik":"0001538495","company_name":"Earth Science Tech, Inc.","filed_at":"2024-02-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.549510+00:00","generated_at":"2026-06-05T22:02:24.403137+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Earth Science Tech restates FY 2023 audited financials due to goodwill error","bullets":["Error in recording Goodwill in audited FYE March 31, 2023 statements; 10-K/A to be filed by end of Feb 2024.","Impact on quarterly reports for June, Sept, Dec 2023 is less than 1% of revenue; no restatement required.","Company determined errors after discussions with Board, CEO, and CFO on Feb 14, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-007407","json":"https://secwatch.observer/filing/0001493152-24-007407.json","markdown":"https://secwatch.observer/filing/0001493152-24-007407.md","text":"https://secwatch.observer/filing/0001493152-24-007407.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1538495/000149315224007407/0001493152-24-007407-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1538495/000149315224007407/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T22:02:24.403137+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"}