secwatch.observer — SEC 8-K summary
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Issuer:     Earth Science Tech, Inc. (ETST)
CIK:        0001538495
Form:       8-K
Filed at:   2024-02-21T23:59:59+00:00
Accession:  0001493152-24-007407
Event type: other_material
Sentiment:  negative
Materiality: 0.60
Item codes: 4.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1538495/000149315224007407/0001493152-24-007407-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1538495/000149315224007407/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-24-007407

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