Earth Science Tech, Inc.

ETSTdata completeness 88%14 fiscal years on file
The thesis, from the filings

Earth Science Tech, Inc. earns about 56% on invested capital, far above its ~9% cost of capital, but has diluted owners by 444% over 5 years — a real edge showing up in the numbers. The estimate methods put fair value between $0.07 and $0.11 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2022FY 2023FY 2024FY 2025FY 2026
Revenue$14,1231$48,5372$12M3$33.1M4$35.7M4
Net income$3.17M5−$365,4056$812,1397$3.25M8$3.63M8
Operating cash flow−$168,1069−$1.01M10$1.21M11$4.37M12$1.94M12
Capital expenditure$26,52013$753,16514$756,61914
Free cash flow (derived)$1.18M11$3.62M12$1.18M12
Total debt$1.56M15$1.62M16$179,48817
Cash & equivalents$26,94218$35,75618$697,72119$1.47M20$796,79720
Diluted shares53.9M145.9M309.7M303.5M293.1M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$0.24
your share of equity
Profit it earned you last year
$0.12
Free cash flow it threw off
$0.04
Debt you’d be carrying

10 shares is a claim on $0.24 of net worth that earned you $0.12 and generated $0.04 of cash last year.

iii. Is this a good business?
Moat signal · return on invested capital
56% avg · 5y
FY22 FY23 -9%FY24 57%FY25 127%FY26 50%

It earned about 56% on invested capital, year after year, against a ~9% cost of capital — the footprint of real pricing power. Competition usually drags returns like this back down; here it hasn't.

seeing a moat in the numbers →
Management signal · capital allocation
+444% shares · 5y

Share count is up 444% over 5 years — owners have been diluted. Worth asking what they got for it. Total debt has fallen 89% — deleveraging.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $0.07 and $0.11 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$0.08
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth5.0%
  • fcfBase$1.18M
DCF · Growth Exit 5Y
$0.07
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth5.0%
  • fcfBase$1.18M
Earnings Power Value
$0.11
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$3.17M
  • growthAssumed0.0%
Graham Number
$0.08
assumptions (1)
  • grahamMultiplier2250.0%

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years5.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $0.07
The three cases
Bear0.0%$0.06
Base5.0%$0.07
Bull10.0%$0.09

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 5.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 10-K/A · period ending 2022-03-31 · accession 0001493152-24-007930 (RevenueFromContractWithCustomerExcludingAssessedTax)
  2. 10-K · period ending 2023-03-31 · accession 0001493152-24-025578 (RevenueFromContractWithCustomerExcludingAssessedTax)
  3. 10-K · period ending 2024-03-31 · accession 0001641172-25-016717 (RevenueFromContractWithCustomerExcludingAssessedTax)
  4. 10-K · period ending 2025-03-31 · accession 0001493152-26-029160 (RevenueFromContractWithCustomerExcludingAssessedTax)
  5. 10-K/A · period ending 2022-03-31 · accession 0001493152-24-007930 (NetIncomeLoss)
  6. 10-K · period ending 2023-03-31 · accession 0001493152-24-025578 (NetIncomeLoss)
  7. 10-K · period ending 2024-03-31 · accession 0001641172-25-016717 (NetIncomeLoss)
  8. 10-K · period ending 2025-03-31 · accession 0001493152-26-029160 (NetIncomeLoss)
  9. 10-K/A · period ending 2022-03-31 · accession 0001493152-24-007930 (NetCashProvidedByUsedInOperatingActivities)
  10. 10-K · period ending 2023-03-31 · accession 0001493152-24-025578 (NetCashProvidedByUsedInOperatingActivities)
  11. 10-K · period ending 2024-03-31 · accession 0001641172-25-016717 (NetCashProvidedByUsedInOperatingActivities)
  12. 10-K · period ending 2025-03-31 · accession 0001493152-26-029160 (NetCashProvidedByUsedInOperatingActivities)
  13. 10-K · period ending 2024-03-31 · accession 0001493152-24-025578 (PaymentsToAcquirePropertyPlantAndEquipment)
  14. 10-K · period ending 2025-03-31 · accession 0001493152-26-029160 (PaymentsToAcquirePropertyPlantAndEquipment)
  15. 10-K/A · period ending 2022-03-31 · accession 0001493152-24-007930 (LongTermDebtCurrent)
  16. 10-K · period ending 2023-03-31 · accession 0001493152-24-025578 (LongTermDebtNoncurrent)
  17. 10-K · period ending 2025-03-31 · accession 0001493152-26-029160 (ShortTermBorrowings)
  18. 10-K/A · period ending 2022-03-31 · accession 0001493152-24-007930 (CashAndCashEquivalentsAtCarryingValue)
  19. 10-K · period ending 2024-03-31 · accession 0001493152-26-029160 (CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents)
  20. 10-K · period ending 2025-03-31 · accession 0001493152-26-029160 (CashAndCashEquivalentsAtCarryingValue)