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ETST

EARTH SCIENCE TECH, INC.
CIK 0001538495 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
100.0
composite ยท 2 signals ยท TRIGGERED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-05 ยท FY 2026-03-31 ยท TRIGGERED100.0

Tax arbitrage

ETR -16.6% vs 21% statutory โ€” gap persistent across 3 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-06-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-03-31": -0.1656,
    "2025-03-31": 0.0346,
    "2024-03-31": 0.0158
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-03-31": 0.3756,
    "2025-03-31": 0.1754,
    "2024-03-31": 0.1942
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1538495/000149315226029160/0001493152-26-029160-index.htm",
    "form": "10-K",
    "filed": "2026-06-18"
  }
}
P-13 ยท FY 2024-03-31 ยท ELEVATED20.0

Zombie / distress

[FY2024 data, stale โ€” no more recent EBIT figure in XBRL] Altman Z'' -22.30 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-06-27) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2024-03-31": 13.278,
    "2023-03-31": -19.747,
    "2022-03-31": -2.615,
    "2021-03-31": -902.857
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -22.302,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 892349,
    "interest_expense_t": 67207
  },
  "stale": true,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1538495/000164117225016717/0001641172-25-016717-index.htm",
    "form": "10-K",
    "filed": "2025-06-27"
  }
}