{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-002889","form_type":"8-K","ticker":"ETST","cik":"0001538495","company_name":"Earth Science Tech, Inc.","filed_at":"2025-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.692057+00:00","generated_at":"2026-05-23T19:39:19.711686+00:00","sec_items":["2.01","4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Earth Science Tech acquires two healthcare entities for $440.5K; appoints new auditor","bullets":["Acquired Las Villas Health Care and Doconsultations.com for $200K cash, including a Coral Gables wellness clinic and telemedicine platform.","Acquired 80% of Magnefuse and Alicat for $240.5K cash; option to buy remaining 20% within 2 years at 2x revenue.","Auditor Assurance Dimensions resigned April 1, 2025; no disagreements or reportable events in prior periods.","Engaged Stephano Slack LLC as new independent auditor for fiscal year ending March 31, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-002889","json":"https://secwatch.observer/filing/0001641172-25-002889.json","markdown":"https://secwatch.observer/filing/0001641172-25-002889.md","text":"https://secwatch.observer/filing/0001641172-25-002889.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1538495/000164117225002889/0001641172-25-002889-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1538495/000164117225002889/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T19:39:19.711686+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":[{"claim_id":"2487acda25194b4b64e4a3a9e0069c6c861e790c","claim":"Earth Science Tech, Inc. engaged Stephano Slack LLC as its auditor.","evidence_excerpt":"On April 4, 2025, the Company engaged Stephano Slack LLC (the “New Auditor”) as its new independent registered public accounting firm for the fiscal year ending March 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1538495/000164117225002889/0001641172-25-002889-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Stephano Slack LLC"}],"fact_type":"auditor_change"},{"claim_id":"45c3d2d980224d3ce7c055651d1c908053b24a48","claim":"Assurance Dimensions Certified Public Accountants & Associates resigned as auditor of Earth Science Tech, Inc..","evidence_excerpt":"On April 1, 2025, in conjunction with its decision to exit the provision of audit services to publicly traded companies, Assurance Dimensions Certified Public Accountants & Associates (the “Auditor”) resigned as the independent registered public accounting firm for Earth Science Tech, Inc. (the “Company”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1538495/000164117225002889/0001641172-25-002889-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Assurance Dimensions Certified Public Accountants & Associates"},{"label":"Successor","value":"Stephano Slack LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}