8-K - ETST - Equibles

UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

DC 20549

FORM

8-K

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): February 21, 2024

Commission

File No. 000-55000

EARTH

SCIENCE TECH, INC.

(Exact name of registrant as specified in its charter)

florida	80-0961484
(State or other jurisdiction<br> of	(I.R.S. Employer
incorporation or organization)	Identification No.)

8950SW 74 ^th^ CT

Suite101

Miami,FL ### 33156, ### USA

(Address of principal executive offices, zip code)

(305)724-5684

(Registrant’s telephone number, including area code)

10650NW 29th Terrace

Doral,FL 33172, USA

(Former name, former address and former fiscal year, if changed since last report)

Securities

registered pursuant to Section 12(g) of the Act:

Title of Each Class	Trading Symbol	Name of each exchange on which registered
Common Stock $0.001 par<br> value	ETST	Over the Counter Bulletin<br> Board

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐	Written communication pursuant<br> to Rule 425 under the Securities Act (17 CFR 230.425)
☐	Soliciting material pursuant<br> to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐	Pre-commencement communications<br> pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐	Pre-commencement communications<br> pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit or Completed Interim Review

On February 14, 2024, Earth Science Tech, Inc. (the “Company”), following discussions with its Board of Directors, the CEO, and CFO, determined there were errors in the previously audited financial statements for the year ended March 31, 2023, specifically related to the recording and reporting of Goodwill. Consequently, the Company will be revising its March 31, 2023, Annual Report and intends to submit a FORM 10-K/A by the end of February 2024.

Furthermore, after thorough review, the Company, in consultation with the CEO and CFO, has evaluated the impact of the errors on its quarterly reports on FORM 10-Q for the periods ended June 30, 2023, September 30, 2023, and December 31, 2023. The amount of the errors is less than one (1) percent of the revenue resulting in no material impact on the Company’s unaudited consolidated financial statements as previously reported on FORM 10-Q. Therefore, they do not require restatement.

Item9.01 Financial Statement and Exhibits.

Exhibit No.	Description
104	Cover<br> Page Interactive Data File (embedded within the Inline XBRL document

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	EARTH SCIENCE TECH, INC.
Dated: February 21, 2024	By:	/s/ Giorgio R. Saumat
		Giorgio R. Saumat
	Its:	CEO and Chairman of the Board