---
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"
generated_at: "2026-06-05T22:02:24.403137+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Earth Science Tech restates FY 2023 audited financials due to goodwill error

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-007407
- JSON: https://secwatch.observer/filing/0001493152-24-007407.json
- Plain text: https://secwatch.observer/filing/0001493152-24-007407.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.