# EDGAR Filing Document

**Accession Number:** 0001538495
**File Stem:** 0001493152-26-006732
**Filing Date:** 2026-2
**Character Count:** 84756
**Document Hash:** 767f03bbe5acfb7f692ff13dee84f2d2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-006732.hdr.sgml**: 20260213

**ACCESSION NUMBER**: 0001493152-26-006732

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 72

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260213

**DATE AS OF CHANGE**: 20260213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Earth Science Tech, Inc.
- **CENTRAL INDEX KEY:** 0001538495
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 454267181
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-55000
- **FILM NUMBER:** 26633660

**BUSINESS ADDRESS:**
- **STREET 1:** 8950 SW 74TH CT
- **STREET 2:** SUITE 101
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33156
- **BUSINESS PHONE:** (786) 375-7281

**MAIL ADDRESS:**
- **STREET 1:** 8950 SW 74TH CT
- **STREET 2:** SUITE 101
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33156

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ultimate Novelty Sports Inc.
- **DATE OF NAME CHANGE:** 20111230

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

**☒** **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** 

**For the quarterly period ended December 31, 2025**

**☐** **TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**Commission file number: 000-55000**

![](form10-q_001.jpg)

**<u>EARTH SCIENCE TECH, INC.</u>**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Florida** | **45-4267181** |
| (State or other jurisdiction<br> of incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

**<u>8950 SW 74<sup>th</sup> CT</u>**

**<u>Suite 1401</u>**

**<u>Miami, FL 33156</u>**

(Address of principal executive offices) (ZIP code)

**<u>(305) 724-5684</u>**

(Registrant's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| Common Stock $0.001 par value | ETST |  |

---

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See definitions of "large, accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large, accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
| 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. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of February 4, 2026 there were 291,394,607 Common shares issued and outstanding, and 1,000,000 Preferred shares of the registrant's stock outstanding.

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
| | | Page |
| **[PART I. FINANCIAL INFORMATION](#px_001)** | **[PART I. FINANCIAL INFORMATION](#px_001)** |  |
| ITEM 1. | [Financial Statements (Unaudited)](#px_002) | F-1 |
|  | [Consolidated Balance Sheets](#px_003) | F-1 |
|  | [Consolidated Statements of Operations](#px_004) | F-2 |
|  | [Consolidated Statements of Changes in Shareholders' Equity](#px_005) | F-3 |
|  | [Consolidated Statements of Cash Flows](#px_006) | F-5 |
|  | [Notes to Consolidated Financial Statements](#px_007) | F-6- F-16 |
| ITEM 2. | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#px_008) | 3 |
| ITEM 3. | [Quantitative and Qualitative Disclosures about Market Risk](#px_009) | 6 |
| ITEM 4. | [Controls and Procedures](#px_010) | 6 |
| **[PART II. OTHER INFORMATION](#px_011)** | **[PART II. OTHER INFORMATION](#px_011)** |  |
| ITEM 1. | [Legal Proceedings](#px_012) | 7 |
| ITEM 1A. | [Risk Factors](#px_013) | 7 |
| ITEM 2. | [Unregistered Sales of Equity Securities and Use of Proceeds](#px_014) | 7 |
| ITEM 3. | [Defaults Upon Senior Securities](#px_015) | 7 |
| ITEM 4. | [Mine Safety Disclosures](#px_016) | 7 |
| ITEM 5. | [Other Information](#px_017) | 7 |
| ITEM 6. | [Exhibits](#px_018) | 7 |
| [SIGNATURES](#px_019) | [SIGNATURES](#px_019) | 8 |

---

**PART I – FINANCIAL INFORMATION**

**ITEM 1. FINANCIAL STATEMENTS**

**EARTH SCIENCE TECH, INC. AND SUBSIDIARIES**

**CONSOLIDATED BALANCE SHEETS**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **As of**<br> **December 31, 2025** | **As of**<br> **March 31, 2025** |
| **<u>ASSETS</u>** |  |  |
| **Current Assets:** |  |  |
| Cash and cash equivalents | $415699 | $1473228 |
| Accounts Receivable | 306118 | 129064 |
| Equity Investments at fair value | 1126307 | 645438 |
| Inventory | 1088019 | 503938 |
| Deposits | 57631 | 338108 |
| Prepaid | 39159 | 20730 |
| Total current assets | **3032933** | **3110505** |
| **Non-Current Assets:** |  |  |
| Property and Equipment, net | 1890801 | 1384110 |
| Right-of-use asset, net | 139231 | 172429 |
| Goodwill | 2648788 | 2302792 |
| Intangible Assets, net | 377684 | 96885 |
| **Total Assets** | $**8089437** | $**7066721** |
| **LIABILITIES AND EQUITY** |  |  |
| Accounts payable | $1088521 | $492352 |
| Accrued expenses and other payable | 1019036 | 2322022 |
| Current portion of operating lease obligations | 121851 | 121851 |
| Current portion of equipment loan | 30592 | 30592 |
| Short-term business loan | - | 179488 |
| **Total Current Liabilities** | **2260000** | **3146305** |
| **Long-Term Liabilities:** |  |  |
| Lease liability less current maturities | 18177 | 37878 |
| Equipment loan, noncurrent | 8254 | 31427 |
| **Total Liabilities** | **2286431** | **3215610** |
| Commitment and Contingencies (Note 11) |  |  |
| **Stockholders' Equity:** |  |  |
| Preferred stock, par value $0.001 per share, 1,000,000 shares authorized; 1,000,000 and 0 shares issued and outstanding as of December 31, 2025, and March 31, 2025, respectively | 1000 | 1000 |
| Common stock, par value $0.001 per share, 300,000,000 shares authorized; 291,644,607 issued and 291,609,607 outstanding, and 295,347,903 issued and 294,302,607 outstanding as of December 31, 2025, and March 31, 2025, respectively | 291644 | 295348 |
| Additional paid-in capital | 30836759 | 31480143 |
| Accumulated deficit | (25396738) | (27738975) |
| Treasury Stock, at cost: 35,000 and 1,045,296 shares as of December 31, 2025 and March 31, 2025, respectively | (5525) | (186404) |
| Non-Controlling Interest | 75866 | - |
| Total stockholders' Equity | 5803006 | 3851111 |
| **Total Liabilities and Equity** | $**8089437** | $**7066721** |

---

See accompanying notes to these unaudited consolidated financial statements.

**EARTH SCIENCE TECH, INC. AND SUBSIDIARIES**

**CONSOLIDATED STATEMENTS OF OPERATIONS**

**FOR THREE AND NINE MONTHS ENDED DECEMBER 31, 2025, AND 2024.**

**(UNAUDITED)**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the Three Months Ended**<br> **December 31,** | **For the Three Months Ended**<br> **December 31,** | **For the Nine Months Ended**<br> **December 31,** | **For the Nine Months Ended**<br> **December 31,** |
|  | **2025** | **2024** | **2025** | **2024** |
| Revenue | $8386779 | 7352635 | $26197596 | $24440600 |
| Cost of Goods Sold | 1987769 | 2265762 | 6983827 | 6676612 |
| **Gross Profit** | **6399010** | **5086873** | **19213769** | **17763988** |
| **Expenses** |  |  |  |  |
| Salaries Expense | 2931244 | 3297826 | 10787357 | 10372308 |
| Office/Selling, General and Administrative Expenses | 914029 | 809850 | 2741912 | 3455474 |
| Advertising & marketing | 708511 | 346109 | 2082463 | 511455 |
| Bank charges | 250332 | 210549 | 725340 | 770849 |
| Legal & Professional Fees | 56022 | 61540 | 138141 | 243245 |
| Insurance | 40318 | 79569 | 126863 | 160395 |
| Depreciation and Amortization | 121790 | 44778 | 342751 | 108201 |
| Utilities | 34743 | 10426 | 102769 | 21257 |
| **Total Expenses** | **5056988** | **4860647** | **17047597** | **15643184** |
| **Other Income/Expenses** |  |  |  |  |
| Dividend Income | 4537 | 9123 | 13944 | 9123 |
| Interest earned | 457 | 16 | 2259 | 13216 |
| Net realized gain on sale of investments | 309807 | 174613 | 536951 | 174613 |
| Unrealized gain/loss of fair value changes of investments | (613741) | (197277) | (262067) | (197277) |
| Interest expense | (4769) | (6290) | (16335) | (11097) |
| **Net Income before taxes** | **1038314** | **206411** | **2440925** | **2109382** |
| **Income Tax** | 127946 |  | 127946 | 28349 |
| **Net Income** | **910367** | **206411** | **2312978** | **2081033** |
| **Net Income/(Loss) attributed to non-controlling interest** | (9) |  | (29259) |  |
| **Net Income attributed to shareholders** | **910376** | **206411** | **2342237** | **2081033** |
| **Net Income per common share-Basic and Diluted** | **0.003** | **0.001** | **0.008** | **0.007** |
| **Weighted average number of common shares outstanding basic and diluted** | **292804167** | **302885823** | **293564655** | **306278649** |

---

See accompanying notes to these unaudited consolidated financial statements.

**EARTH SCIENCE TECH, INC. AND SUBSIDIARIES**

**CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY**

**(UNAUDITED)**

**For the Nine months ended December 31, 2025, and 2024**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Common Stock** | **Common Stock** | **Preferred Stock** | **Preferred Stock** | | | | | |
| <br>**Description** | **Shares** | **Amount** | **Shares** | **Amount** | **Additional**<br> **paid in**<br> **Capital** | **Accumulated**<br> **Deficit** |<br>**NCI** | **Treasury**<br> **Stock** |<br>**Total** |
| **Balance at March 31, 2025** | 295347903 | $295347 | 1000000 | $1000 | $31480143 | $(27738975) |  | (186404) | $3851111 |
| **Repurchase of common stock** |  |  |  |  |  |  |  | (466208) | (466208) |
| **Retirement of Treasury Stock** | (3703296) | (3703) |  |  | (643384) |  |  | 647087 |  |
| **Acquisition of subsidiary** |  |  |  |  |  |  | 105125 |  | 105125 |
| **Net Income (Loss)** | - | - | - | - | - | 2342237 | (29259) | - | 2312978 |
| **Balance at December 31, 2025** | 291644607 | $291644 | 1000000 | $1000 | $30836759 | $(25396738) | $75866 | $(5525) | $5803006 |

---

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Common Stock** | **Common Stock** | **Preferred Stock** | **Preferred Stock** | | | |
| <br>**Description** | **Shares** | **Amount** | **Shares** | **Amount** | **Additional**<br> **paid in**<br> **Capital** | **Accumulated**<br> **Deficit** |<br>**Total** |
| **Balance at March 31, 2024** | 309981819 | $309982 | 1000000 | $1000 | $31593399 | $(29655076) | $2249305 |
| **Repurchase of common stock** | (7317248) | (7317) |  |  | (1042574) |  | (1049891) |
| **Net Income (Loss)** | - | - | - | - | - | 2081033 | 2081033 |
| **Balance at December 31, 2024** | 302664571 | $302665 | 1000000 | $1000 | $30550825 | $(27574043) | $3280447 |

---

**For the Three months ended December 31, 2025, and 2024**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Common Stock** | **Common Stock** | **Preferred Stock** | **Preferred Stock** | | | | | |
| <br>**Description** | **Shares** | **Amount** | **Shares** | **Amount** | **Additional**<br> **paid in**<br> **Capital** | **Accumulated**<br> **Deficit** |<br>**NCI** | **Treasury**<br> **Stock** |<br>**Total** |
| **Balance at September 30, 2025** | 292787607 | $292787 | 1000000 | $1000 | $31013275 | $(26307114) | 75875 |  | $5075823 |
| **Repurchase of common stock** |  |  |  |  |  |  |  | (183184) | (183184) |
| **Retirement of Treasury Stock** | (1143000) | (1143) |  |  | (176516) |  |  | 177659 |  |
| **Net Income (Loss)** | - | - | - | - | - | 910376 | (9) | - | 910367 |
| **Balance at December 31, 2025** | 291644607 | $291644 | 1000000 | $1000 | $30836759 | $(25396738) | $75866 | $(5525) | $5803006 |

---

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Common Stock** | **Common Stock** | **Preferred Stock** | **Preferred Stock** | | | |
| <br>**Description** | **Shares** | **Amount** | **Shares** | **Amount** | **Additional**<br> **paid in**<br> **Capital** | **Accumulated**<br> **Deficit** |<br>**Total** |
| **Balance at September 30, 2024** | 303635923 | $303636 | 1000000 | $1000 | $30676950 | $(27780454) | $3201132 |
| **Repurchase of common stock** | (971352) | (971) |  |  | (126125) |  | (127096) |
| **Net Income** | - | - | - | - |  | 206411 | 206411 |
| **Balance at December 31, 2024** | 302664571 | 302665 | 1000000 | $1000 | 30550825 | $(27574043) | $3280447 |

---

See accompanying notes to these unaudited consolidated financial statements.

**EARTH SCIENCE TECH, INC. AND SUBSIDIARIES**

**STATEMENTS OF CASH FLOWS**

**FOR NINE MONTHS ENDED DECEMBER 31, 2025, AND 2024.**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **2025** | **2024** |
| **Cash flows from operating activities:** |  |  |
| Net Income | $2312978 | $2081033 |
| **Adjustments to reconcile net income to net cash provided by operating activities:** |  |  |
| Depreciation and amortization | 342751 | 108201 |
| Unrealized gain on investments | 262067 | 197277 |
| Realized gain on sale of investments | (536951) | (174613) |
| **Changes in operating assets and liabilities, net of acquisition:** |  |  |
| Accounts receivable | (177054) | 71202 |
| Deposits | 280477 | (23256) |
| Prepaid expenses and other current assets | (18428) | (47967) |
| Inventory | (517837) | 178181 |
| Lease liability, net | (124607) | (67314) |
| Accounts payable and accrued expenses | (768316) | 55603 |
| **Net cash provided by operating activities** | **1055078** | **2378347** |
| **Cash flows from investing activities:** |  |  |
| Purchases of property and equipment and intangibles | (601488) | (457030) |
| Purchase of investments | (6318447) | (2912641) |
| Sale of investments | 6112464 | 1976028 |
| Cash used for asset acquisitions, net of cash acquired | (636265) | (417248) |
| **Net cash used in investing activities** | **(1443736)** | (1810891) |
| **Cash flows from financing activities:** |  |  |
| Payments on loans and obligations | (202662) | (17771) |
| Proceeds from loan payable |  | 324724 |
| Repurchase of common stock | (466208) | (1049891) |
| **Net Cash used in financing activities** | **(668870)** | **(742938)** |
| **Net increase (decrease) in cash and cash equivalents** | (1057530) | (175482) |
| **Cash and cash equivalents at beginning of the period** | 1473228 | 697721 |
| **Cash and cash equivalents at end of the period** | $**415699** | $**522239** |
| **Supplemental Disclosure of Cash Flow Information:** |  |  |
| Cash paid for interest | $13944 | $11097 |
| Cash paid for income taxes | $127946 | $28349 |
| **Supplemental Disclosure of Non-Cash Activities:** |  |  |
| Initial recognition of right of use asset | $104906 | $100294 |
| Retirement of treasury stock | $647087 | $- |
| Short term loan for asset acquisition | $— | $400000 |
| 5% interest in subsidiary as part of consideration in asset purchased | $45000 | $- |

---

See accompanying notes to these unaudited consolidated financial statements.

**EARTH SCIENCE TECH, INC.**

**NOTES TO CONSOLIDATED FINANCIAL STATEMENTS**

**DECEMBER** **31, 2025**

**(UNAUDITED)**

N**OTE 1- ORGANIZATION AND NATURE OF OPERATIONS**

Earth Science Tech, Inc. ("ETST") was incorporated under the laws of the State of Nevada on April 23, 2010, and subsequently redomiciled to the State of Florida on June 27, 2022. As of November 8, 2022, ETST operates as a strategic holding company, focused on value creation through the acquisition, operational optimization, and management of its operating businesses.

The Company's current operations include compounding pharmaceuticals, telemedicine and real estate development through its wholly owned subsidiaries: RxCompoundStore.com, LLC ("RxCompound"), Peaks Curative, LLC ("Peaks"), Avenvi, LLC ("Avenvi"), Mister Meds, LLC ("Mister Meds"), Las Villas Health Care., Inc. ("Villas"), DOConsultations, LLC. ("DOC"), Earth Science Foundation, Inc. ("ESF"), and a 75% interest in MagneChef ("Magne").

RxCompound, based in Miami, Florida, is a fully licensed compounding pharmacy authorized to fulfill prescriptions in the following states and territories: Alabama, Arizona, Colorado, Delaware, Florida, Georgia, Illinois, Indiana, Iowa, Maine, Maryland, Massachusetts, Minnesota, Mississippi, Missouri, Nevada, New Jersey, New York, North Carolina, Ohio, Oklahoma, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, Texas, Utah, Virginia, and Wisconsin. RxCompound is actively pursuing licensure in the remaining U.S. states.

Peaks is a telemedicine referral platform offering asynchronous consultations for Peaks-branded compounded medications prepared at RxCompound and Mister Meds pharmacies. The platform operates in states where either of these two pharmacies are licensed. Through the development of its own healthcare provider network, MyOnlineConsultation.com, and ongoing licensure expansion for both pharmacies, Peaks aims to offer services nationwide.

Avenvi is a diversified real estate company engaged in development, asset management, and financing. With a growing portfolio of real estate holdings, Avenvi provides turnkey solutions from development to end-user financing. It also manages investment activities for ETST and oversees the Company's ongoing $10 million share repurchase program.

Mister Meds, acquired on October 1, 2024, is in Abilene, Texas. The pharmacy received full compounding licensure in March 2025. It operates out of a 5,000 sq. ft. facility owned by Avenvi and includes advanced sterile compounding capabilities with both positive and negative pressure environments, as well as hazardous drug handling. Mister Meds is currently applying for licensure in states not yet serviced by RxCompound.

Villas is a brick-and-mortar healthcare facility dedicated to the Spanish speaking community. Villas' expert-led services include advanced sexual health treatments, and customized solutions to enhance physical performance. Villas combines compassionate, personalized care with clear, trustworthy education.

DOC was founded with a mission to modernize the availability and delivery of home-based therapies. DOC provides consultations to develop personalized medication plans tailored to each customer's health and wellness goals.

ESF, a 501(c)(3) nonprofit organization incorporated on February 11, 2019, is the charitable arm of ETST. ESF accepts grants and donations to assist individuals who need financial support for prescription costs at both RxCompound and Mister Meds. This organization is not part of the financial statements.

MagneChef is a direct-to-consumer retail brand. Utilizing its patents and intellectual properties, the company aims to develop new products that can be marketed and sold online. Currently, the company has developed products for cooking. MagneChef is in the process of expanding its product line for new offerings that incorporate its intellectual property.

**NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

*<u>Financial Statements</u>*

The accompanying unaudited consolidated financial statements include all adjustments (consisting only of its normal recurring adjustments) which management believes necessary for a fair presentation of the statements and have been prepared on a consistent basis using the accounting policies described in the Summary of Significant Accounting Policies included in the financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended March 31, 2025, as originally filed with the Securities and Exchange Commission on June 27, 2025 (the "2025 Annual Report"). Certain financial information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, although the Company firmly believes that the accompanying disclosures are adequate to make the information presented not misleading. The financial statements should be read in conjunction with the financial statements and notes thereto included in the 2025 Annual Report. The interim operating results for the nine months ending December 31, 2025, may not be indicative of operating results expected for the full year.

*<u>Basis of presentation</u>*

The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP") and pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").

*<u>Principles of consolidation</u>*

The accompanying consolidated financial statements include all the accounts of the Earth Science Tech, Inc. and its subsidiaries (collectively, the "Company"). All intercompany transactions have been eliminated during consolidation.

**Use of estimates and assumptions**

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The areas requiring significant estimates are impairment of goodwill, provision for taxation, useful life of depreciable assets, useful life of intangible assets, contingencies, and going concern assessment. The estimates and underlying assumptions are reviewed on an ongoing basis. Actual results could differ from those estimates.

**Impairment of Long-Lived Assets**

The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability is assessed based on the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. If the carrying amount exceeds the asset's fair value, an impairment loss is recognized in the amount of the excess. No impairment losses were recognized for the three and nine months ended December 31, 2025, and 2024.

**Cash and cash equivalents.**

Cash and cash equivalents include all highly liquid debt instruments with original maturities of three months or less. As of December 31, 2025, the Company's cash balance exceeded federally insured limits by approximately $0. The Company maintains its cash with high-credit-quality financial institutions and has not experienced any losses in such accounts. Management believes the Company is not exposed to significant credit risk with respect to these balances.

**Accounts receivable.**

Accounts receivables are carried at their contractual amounts, less an estimated allowance for credit losses. Management estimates the allowance for credit losses using a loss-rate approach based on historical loss information, adjusted for management's expectations about current and future economic conditions, as the basis to determine expected credit losses. Management exercises significant judgment in determining expected credit losses. Key inputs include macroeconomic factors, industry trends, the creditworthiness of counterparties, historical experience, the financial conditions of the customers, and the amount and age of past due accounts. Management believes that the composition of receivables at year-end is consistent with historical conditions as credit terms and practices and the client base have not changed significantly. Receivables are considered past due if full payment is not received by the contractual due date. Past due accounts are generally written off against the allowance for credit losses only after all collection attempts have been exhausted. As of December 31, 2025, and March 31, 2025, the Company had not recorded an allowance for credit losses, as management determined that no reserve was necessary based on its assessment of the collectability of outstanding balances and the credit quality of its customers.

**Revenue recognition**

In accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers, the Company recognizes revenue when it satisfies performance obligations, by transferring promised goods or services to customers, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for fulfilling those performance obligations. Revenue for product sales is recognized at point of sale or upon shipment, depending on the terms of the arrangement. There are no contract assets or contract liabilities and therefore no unsatisfied performance obligations.

**Equity Investments at fair value**

The Company accounts for its equity securities in accordance with ASC 321, Investments – Equity Securities, as amended by ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities. Equity securities with readily determinable fair values are measured at fair value, with changes in fair value recognized in earnings in the period in which they occur.

**Disaggregated Revenue**

In accordance with ASC 606, the Company disaggregates revenue from contracts with customers by category — core and non-core - as it believes it best depicts how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors.

The Company's disaggregated revenue by category is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three months ending**<br> **December 31,** | **For the three months ending**<br> **December 31,** | **For the nine months ending**<br> **December 31,** | **For the nine months ending**<br> **December 31,** |
|  | **2025** | **2024** | **2025** | **2024** |
| **Sale of Pharmaceutical products – RxCompound** | $6793189 | $7236008 | $22400808 | $24215600 |
| **Sale of Pharmaceutical products –Peaks** | 842826 | 109764 | 1965800 | 225000 |
| **Sale of products and services –Villas Health** | 151810 |  | 460144 |  |
| **Sale of Pharmaceutical products –DOConsultations** | 96160 |  | 401866 |  |
| **Sale of Pharmaceutical products –Mister Meds** | 309408 |  | 626648 |  |
| **Services MOC Teledoc** | 64597 |  | 105296 |  |
| **Sale of products- Megnefuse** | 128789 | 6863 | 237034 |  |
| **Total revenue** | $8386779 | $7352635 | $26197596 | $24440600 |

---

During the nine months ended December 31, 2025, and 2024, the Company had a net realized gain on sales of investments of $536,951 and $174,613, dividend income of 13,944 and $9,123, and interest income of $2,259 and $13,216. These amounts are not included in revenue from contracts with customers and are classified separately in other income.

During the three months ended December 31, 2025, and 2024, the Company had a net realized gain on sales of investments of $309,807 and $174,613, dividend income of $4,537 and $9,123, and interest income of $457 and $16. These amounts are not included in revenue from contracts with customers and are classified separately in other income.

As of December 31, 2025, the Company had 3 significant customers, accounting for approximately 6%, 4% and 3% of revenue.

**Inventory**

Inventory is stated at the lower of cost or market. Cost is determined using the first-in, first-out (FIFO) method. Inventory consists primarily of finished goods.

The Company evaluates inventory for excess and obsolescence based on factors such as current inventory levels, estimated product life cycles, historical and forecasted customer demand, and input from the product development team. When necessary, a reserve is recorded to reduce the carrying value of inventory to its estimated net realizable value. These estimates and assumptions are reviewed at least annually and updated as needed based on the Company's business plans and market conditions. As of December 31, 2025, and March 31, 2025, the inventory reserves were not material.

**Cost of Goods Sold**

Components of cost of goods sold include product costs, consumables, shipping costs to customers and any inventory adjustments.

**Shipping and Handling**

Costs incurred by the Company for shipping and handling are included in costs of goods sold.

**Income taxes**

The Company accounts for income taxes under ASC 740, Income Taxes. Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period, which includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of or all the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

**Earnings per share**

The Company follows ASC 260 to account for earnings per share. Basic earnings per common share calculations are determined by dividing net results from operations by the weighted average number of shares of common stock outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted. Diluted earnings per share is calculated using the weighted average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents, if any, using the treasury stock method.

For the three and nine months ended December 31, 2025, and 2024, basic and diluted earnings per share are the same because the Company had no potentially dilutive securities outstanding during those periods.

**Goodwill**

Goodwill represents the excess of the aggregate purchase price over the fair value of the net assets acquired in a purchase business combination. Goodwill is reviewed for impairment on an annual basis, or more frequently if events or changes in circumstances indicate that the carrying amount of goodwill may be impaired. In conducting its annual impairment test, the Company first reviews qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount. If factors indicate that the fair value of the reporting unit is less than its carrying amount, the Company performs a quantitative assessment, and the fair value of the reporting unit is determined by analyzing the expected present value of future cash flows. If the carrying value of the reporting unit continues to exceed its fair value, the fair value of the reporting unit's goodwill is calculated and an impairment loss equal to the excess is recorded.

**Stock Based Compensation**

The Company applies the fair value method of ASC 718, Compensation-Stock Compensation, in accounting for its stock-based compensation. These standards state that compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period, if any. The Company uses the Black-Scholes option pricing model to determine the fair value of its stock, stock option and warrant issuance. The determination of the fair value of stock-based payment awards on the date of grant using an option-pricing model is affected by the Company's stock price, as well as assumptions regarding a few complex and subjective variables. These variables include the Company's expected stock price, volatility over the term of the awards, actual employee exercise behaviors, risk-free interest rate and expected dividends. No stock-based commitments were outstanding as of December 31, 2025, and 2024.

**Fair Value**

FASB ASC 820, *Fair Value Measurements and Disclosure*s ("ASC 820") establishes a framework for all fair value measurements and expands disclosures related to fair value measurement and developments. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 requires that assets and liabilities measured at fair value are classified and disclosed in one of the following three categories:

Level 1 *—* Quoted market prices for identical assets or liabilities in active markets or observable inputs,

Level 2 *—* Significant other observable inputs that can be corroborated by observable market data; and

Level 3 *—* Significant unobservable inputs that cannot be corroborated by observable market data.

The carrying amounts of the Company's financial instruments, such as cash, accounts receivable, accounts payable and other liabilities, approximate fair value because of the short-term nature of these items.

As of December 31, 2025, all of the Company's investments were classified as Level 1 and were measured at fair value using quoted market prices in active markets.

The fair value of the Company's debt approximates its carrying value as of December 31, 2025, and March 31, 2025. Factors that the Company considered when estimating the fair value of its debt included market conditions, liquidity levels in the private placement market, variability in pricing from multiple lenders and terms of debt.

**Property and equipment**

Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation on property and equipment is charged using a straight-line method over the estimated useful life of 5 years.

**Recently issued accounting pronouncements**

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public entities to disclose significant segment expenses and other segment items on an interim and annual basis and provide in interim periods all disclosures about a reportable segment's profit or loss and assets that are currently required annually. The ASU does not change how a public entity identifies its operating segments, aggregates them, or applies the quantitative threshold to determine its reportable segments. The new disclosure requirements are also applicable to entities that account and report as a single operating segment entity. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024. The Company adopted this guidance April 1, 2024. There was no impact on the Company's reportable segments identified.

ASU 2024-03 – Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40) requires disclosure, in the notes to financial statements, of specified information about certain costs and expenses, such as the amounts of purchases of inventory, employee compensation, depreciation, intangible asset amortization, included in each relevant expense caption; disclosure of a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively; and disclosure of the total amounts of selling expenses. For public business entities, the amendments in this update are effective for annual periods beginning after December 15, 2026, and interim reporting periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is evaluating the impact of this ASU on its consolidated financial statement disclosures.

**Intangible assets**

Intangible assets consist of the Peaks telemedicine platform, the Holding Company's web domains, patents, Mister Meds LLC's software and domain and Magnefuse's trademark and software. These intangible assets are considered to have finite useful lives and are amortized on a straight-line basis over an estimated useful life of five years.

The Company reviews intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If such indicators exist, the Company compares the carrying amount of the asset to the expected undiscounted future cash flow. An impairment loss is recognized if the carrying amount exceeds the asset's fair value. No impairment losses were recognized for the three months and nine months ended December 31, 2025, and 2024.

**NOTE 3- INVENTORY**

---

| | | |
|:---|:---|:---|
|  | **As of** | **As of** |
|  | **December 31, 2025** | **March 31, 2025** |
| Raw materials | $783374 | $411810 |
| Finished goods | 304645 | 92128 |
| **Inventory** | $1088019 | $503938 |

---

**NOTE 4 – PROPERTY AND EQUIPMENT, NET**

---

| | | |
|:---|:---|:---|
|  | **As of** | **As of** |
|  | **December 31, 2025** | **March 31, 2025** |
| Land | $337532 | $281209 |
| Building | 329647 | 329647 |
| Land Improvements | 339167 | **-** |
| Furniture and Equipment | 1132725 | 860736 |
| Less: Accumulated depreciation | (248270) | (87482) |
| **Property and Equipment, Net** | **1890801** | **1384110** |

---

Depreciation expense for the three and nine months ended December 31, 2025, and, 2024, were $50,093 and $11,697 respectively, and $160,788 and $35,090 respectively.

**NOTE 5- LEASES**

The Company treats a contract as a lease when the contract conveys the right to use a physically distinct asset for a period in exchange for consideration, or the Company directs the use of the asset and obtains substantially all the economic benefits of the asset. These leases are recorded as right-of-use ("ROU") assets and lease obligation liabilities for leases with terms greater than 12 months. ROU assets represent the Company's right to use an underlying asset for the entirety of the lease term. Lease liabilities represent the Company's obligation to make payments over the life of the lease. A ROU asset and a lease liability are recognized at commencement of the lease based on the present value of the lease payments over the life of the lease. Initial direct costs are included as part of the ROU asset upon commencement of the lease. Since the interest rate implicit in a lease is generally not readily determinable for the operating leases, the Company uses an incremental borrowing rate to determine the present value of the lease payments. The incremental borrowing rate represents the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar lease term to obtain an asset of similar value.

The Company reviews the impairment of ROU assets consistent with the approach applied to the Company's other long-lived assets, assessing recoverability when events or changes in circumstances indicate the carrying value may not be recoverable. The Company elected the practical expedient to exclude short-term leases (leases with original terms of 12 months or less) from ROU asset and lease liability accounts. The Company has elected not to apply the other transition practical expedients available under ASC 842.

The Company's leases are classified as operating leases. Lease expense for operating leases is recognized on a straight-line basis over the lease term.

Supplemental balance sheet information related to leases were as follows:

---

| | | |
|:---|:---|:---|
|  | **As of** | **As of** |
|  | **December 31, 2025** | **March 31, 2024** |
| Assets |  |  |
| Right of use asset, net | $139231 | $172429 |
| Operating lease liabilities |  |  |
| Current | 121851 | 121851 |
| Non-current | 18177 | 37878 |
| **Total Lease Liabilities** | $140028 | $159729 |

---

The components of lease cost were as follows:

---

| | | |
|:---|:---|:---|
|  | **For the nine months ending<br> December 31,** | **For the nine months ending<br> December 31,** |
|  | **2025** | **2024** |
| Operating lease cost | $109472 | $66940 |
| Variable lease cost | 5038 | 3757 |
| Total lease cost | $114510 | $70697 |

---

Lease term and discount rate were as follows:

---

| | | |
|:---|:---|:---|
|  | **For the nine months ending<br> December 31,** | **For the nine months ending<br> December 31,** |
|  | **2025** | **2024** |
| Weighted average remaining lease term - Operating leases | 0.75 years | 1.75 years |
| Weighted average discount rate - Operating leases | 3% | 3% |

---

The following table presents the future minimum lease payments under non-cancelable operating leases as of December 31, 2025:

---

| | |
|:---|:---|
| **As of December 31, 2025** | **Operating Leases** |
| 2026 | $122217 |
| 2027 | 18262 |
| Total | 140479 |
| Less: Imputed interest | (451) |
| **Present value of lease payment** | $**140028** |

---

**NOTE 6 - INTANGIBLE ASSETS**

Intangible assets consisted of the following:

---

| | | |
|:---|:---|:---|
|  | **As of** | **As of** |
|  | **December 31, 2025** | **March 31, 2025** |
| Telemedicine Platform | $17806 | $17806 |
| Web Domain | 46181 | 41386 |
| Software | 133504 | 56334 |
| Patent | 98299 |  |
| Trademark | 173026 |  |
| Accumulated Amortization | (91132) | (18641) |
|  | 377684 | 96885 |

---

During the nine months ending December 31, 2025, the Company capitalized $173,026 related to the acquisition of a trademark and $98,299 related to the acquisitions of various patents.

For the three and nine months ended December 31, 2025, and 2024, amortization expense was $19,109 and $2,505 respectively, and $72,491 and $6,194 respectively.

**NOTE 7- GOODWILL**

Goodwill was recorded in connection with the acquisition of RxCompoundStore.com, LLC, Peaks Curative, LLC, Magnefuse LLC, Las Villas Health and DOConsultations LLC. On November 08, 2022, the Company acquired 100% of the outstanding equity interest of RxCompoundStore.com, LLC and Peaks Curative, LLC in exchange for shares. On April 1, 2025, the Company acquired 100% of Las Villas Health LLC and DOConsultations LLC, and 80% of Magnefuse LLC, and recognized Goodwill as part of the purchase price allocation (Note 10).

During the three and nine months ended December 31, 2025, the Company performed a qualitative assessment to evaluate whether events or circumstances indicated that it was more likely than not that the fair value of a reporting unit was less than its carrying amount. Management concluded that no such triggering events occurred as of December 31, 2025; accordingly, the Company did not perform an interim goodwill impairment test and recorded no goodwill impairment during the periods.

**NOTE 8- ACCRUED EXPENSES AND OTHER PAYABLES**

Accrued expenses and other payables consisted of the following:

---

| | | |
|:---|:---|:---|
|  | **As of** | **As of** |
|  | **December 31, 2025** | **March 31, 2025** |
| Officer compensation | 415881 | 1812680 |
| Merchant fees | 79011 | 97965 |
| Payroll accrual | 196320 | 254364 |
| Credit card payable | 214920 | 68586 |
| Insurance Payable | 39788 |  |
| Income-tax payable | 70920 | 88427 |
| Other | 2194 |  |
| Total Accrued Expenses | $1019036 | $2322022 |

---

**NOTE 9 – DEBT**

Equipment loan

Equipment loan consists of an equipment loan bearing interest at 5.28% per annum and matures March 12, 2027. Scheduled principal payments are as follows: $30,592 due during the year ended March 31, 2026, and $31,009 due during the year ended March 31, 2027. Interest expense for the three and nine months ended December 31, 2025, and 2024 was $206 and $241 respectively, and $1,158 and $1,227 respectively.

**NOTE 10 – ACQUISITION AND RELATED TRANSACTIONS**

Las Villas Health, LLC and DOConsultations, LLC were acquired for total cash consideration of $200,000 on April 1, 2025. The transaction was accounted for as business combination under ASC 805. No liabilities were assumed in acquisition. The acquisition resulted in goodwill of $117,693.

On April 1, 2025, the Company also completed the acquisition of 80% of Magnefuse, LLC for total cash consideration of $240,500. The transaction was accounted for as business combination under ASC 805. The acquisition resulted in goodwill of $228,304

Assets and Liabilities acquired from Las Villas Health, LLC, DOConsultations, LLC and Magnefuse, LLC, are as follows:

---

| | |
|:---|:---|
| Cash | $29235 |
| Inventory | 42370 |
| Property and equipment | 71682 |
| Intangibles assets | 72841 |
| Total assets acquired | 216128 |
| Accounts payable | (61500) |
| Net Assets | 154629 |
| Non Controlling Interest | (60125) |
| Goodwill | 345997 |
| **Purchase price** | $**440500** |

---

On July 24<sup>th</sup>, Magnefuse, LLC. acquired the brand name BBQraft from Crafted Elements, LLC for a total consideration of $225,000, which consist of $180,000 cash, and a 5% interest of Magnefuse, with an estimated fair value of $45,000.

Assets acquired from Crafted Elements, LLC are as follows:

---

| | |
|:---|:---|
| Inventory | 23874 |
| Website | 16000 |
| Designs | 12100 |
| Trademark | 173026 |
| Net Assets | $225000 |

---

**NOTE 11 – COMMITMENTS AND CONTINGENCIES**

**Commitments and contingencies**

The Company accounts for contingencies in accordance with ASC 450, Contingencies. A liability is recorded when it is probable that a loss has been incurred, and the amount can be reasonably estimated. If a loss is reasonably possible but not probable, or if the amount cannot be estimated, the nature of the contingency and an estimate of the possible loss, if determinable, is disclosed. Remote contingencies are generally not disclosed unless related to guarantees.

*Legal Matters:*

From time to time, the Company may be involved in legal proceedings arising in the ordinary course of business. As of December 31, 2025, there were no pending or threatened legal actions that, in management's opinion, are expected to have a material adverse effect on the Company's financial position, results of operations, or cash flows.

*Employment and Consulting Agreements:*

On December 30, 2024, the Company adopted a new compensatory arrangement for its executive officers, which superseded the prior plan. Under this arrangement, Giorgio R. Saumat, the Company's CEO and Chairman of the Board, shall receive a monthly salary of two hundred thousand dollars during the term of this agreement. In addition to the monthly salary and in lieu of stock compensation (which the Company does not offer) the Executive is entitled to quarterly performance bonuses equal to ten percent of the Company's collections (actual cash receipts received) from all wholly owned subsidiaries, excluding Avenvi. These bonuses are contingent on the Company's assets increasing quarter over quarter by at least five percent Mario G. Tabraue, the Company's COO and a member of the Board of Directors, shall receive a monthly salary of one hundred fifty thousand dollars during the term of this agreement. In addition to the monthly salary and in lieu of stock compensation (which the Company does not offer) the Executive is entitled to quarterly performance bonuses equal to seven percent of the Company's collections (actual cash receipts received) from all wholly owned subsidiaries, excluding Avenvi. These bonuses are contingent on the Company's assets increasing quarter over quarter by at least 5 percent. These arrangements have a twenty-four-month term that began on January 1, 2025.

**NOTE 12 – EQUITY**

*Preferred stock*:

Preferred stock, par value $0.001 per share, 1,000,000 shares authorized; 1,000,000 and 0 shares issued and outstanding as of December 31, 2025, and March 31, 2025, respectively

*Common stock:*

Common stock, par value $0.001 per share, 300,000,000 shares authorized; 291,644,607 issued and 291,609,607 outstanding, and 295,347,903 issue and 294,302,607 outstanding as of December 31, 2025, and March 31, 2025, respectively

During the nine months ended December 31, 2025, the Company did not issue any stock.

During the three months ended December 31, 2025, the Company repurchased 1,178,000 shares of common stock for $183,184 and retired 1,143,000 shares of its common stock for $177,659.

During the nine months ended December 31, 2025, the Company repurchased 2,188,000 shares of common stock for 466,208 and retired 3,703,296 shares of its common stock for $647,086.

**Note 13 – SUBSEQUENT EVENTS**

On January 1<sup>st</sup>, 2026, the Company entered into an agreement with Crafted Elements, LLC to sell back the BBQraft trademark, related inventory and intangibles for a total of $180,000 and the 5% interest in Magnechef.

The payment of $180,000 will be paid to Magnechef in three installments of $60,000 due in January, February and March 2026, of which the Company has received $120,000 as of February 13, 2026.

**NOTE 14 – RELATED PARTY TRANSACTIONS**

The Company follows the guidance of ASC 850, Related Party Disclosures, in identifying and disclosing transactions with related parties.

Parties are considered to be related if one party has the ability to control or exercise significant influence over the other party in making financial and operating decisions. Transactions with related parties have been disclosed in debt, acquisition, and officer's compensation notes.

The Company pays compensation for Giorgio R. Saumat and Mario Tabraue to their respective solely owned LLCs, Point96 Consulting, LLC and Tabraue Consulting, LLC. These entities are considered related parties under ASC 850 due to their ownership and control relationships with the individuals providing services to the Company .

The Company paid Tabraue Consulting, LLC for the three and nine months ended December 31, 2025 $350,000 and $2,173,415 respectively.

The Company paid Point 96 Consulting, LLC for the three and nine months ended December 31, 2025 $500,000 and $2,759,735 respectively.

**NOTE 15 – INCOME TAXES**

**The Company accounts for income taxes in accordance with ASC 740, *Income Taxes*.**

Income tax expense for the three and nine months ended December 31, 2025 was $127,946 and $127,946 and income tax expense for the three and nine months ended December 31, 2024 was $0 and $28,349.

The Company's effective tax rate for the interim periods presented differs from the U.S. federal statutory rate primarily due to the impact of temporary differences, such as, tax depreciation exceeding book depreciation and unrealized investment gains not currently taxable.

The Company's policy is to record interest and penalties associated with unrecognized tax benefits as additional income taxes in the statement of operations. As of September 30, 2025, the Company had no unrecognized tax benefits, or any tax related interest or penalties, and it does not expect significant changes in the amount of unrecognized tax benefits to occur within the next six months. There were no changes in the Company's unrecognized tax benefits during the nine months ended December 31, 2025. The Company did not recognize any interest or penalties during fiscal year 2026 related to unrecognized tax benefits.

With few exceptions, the U.S. and state income tax returns filed for the tax years ending on March 31, 2022, and thereafter are subject to examination by the relevant taxing authorities

**NOTE 16 – SEGMENT REPORTING**

The Company operates as a single reportable segment. As the Chief Operating Decision Maker ("CODM"), the Chief Executive Officer ("CEO"), evaluates the business on a consolidated basis.

**Measure of Segment Profit or Loss**

The CODM assesses the Company's financial performance based on operating income, which aligns with the amount reported in the statement of operations.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the Three Months Ended**<br> **December 31,** | **For the Three Months Ended**<br> **December 31,** | **For the Nine Months Ended**<br> **December 31,** | **For the Nine Months Ended**<br> **December 31,** |
|  | **2025** | **2024** | **2025** | **2024** |
| Revenue | $8386779 | 7352635 | $26197596 | $24440600 |
| Cost of Goods Sold | 1987769 | 2265762 | 6983827 | 6676612 |
| **Gross Profit** | **6399010** | **5086873** | **19213769** | **17763988** |
| **Expenses** |  |  |  |  |
| Salaries Expense | 2931244 | 3297826 | 10787357 | 10372308 |
| Office/Selling, General and Administrative Expenses | 914029 | 809850 | 2741912 | 3455474 |
| Advertising & marketing | 708511 | 346109 | 2082463 | 511455 |
| Bank charges | 250332 | 210549 | 725340 | 770849 |
| Legal & Professional Fees | 56022 | 61540 | 138141 | 243245 |
| Insurance | 40318 | 79569 | 126863 | 160395 |
| Depreciation and Amortization | 121790 | 44778 | 342751 | 108201 |
| Utilities | 34743 | 10426 | 102769 | 21257 |
| **Total Expenses** | **5056988** | **4860647** | **17047597** | **15643184** |
| **Operating Income** | **1342022** | **226226** | **2166172** | **2120804** |

---

**Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION**

The following section, Management's Discussion and Analysis, should be read in conjunction with Earth Science Tech, Inc.'s financial statements and the related notes thereto and contains forward-looking statements that involve risks and uncertainties, such as statements of the Company's plans, objectives, expectations, and intentions. Any statements that are not statements of historical fact are forward-looking statements. When used, the words "believe," "plan," "intend," "anticipate," "target," "estimate," "expect," and the like, and/or future-tense or conditional constructions ("will," "may," "could," "should," etc.), or similar expressions, identify certain of these forward-looking statements. These forward-looking statements are subject to risks and uncertainties that could cause actual results or events to differ materially from those expressed or implied by the forward-looking statements in this Report on Form 10-Q. The Company's actual results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of many factors. The Company does not undertake any obligation to update forward-looking statements to reflect events or circumstances occurring after the date of this Report filed on Form 10-Q.

The following discussion should be read in conjunction with the company's unaudited consolidated financial statements and related notes and other financial data included elsewhere in this report. See also the notes to the Company's consolidated financial statements and Management's Discussion and Analysis of Financial Condition and Results of Operations contained in the Company's Registration Statement filed on Form 10-12g and the Company's Annual Report filed on Form 10-K for the fiscal year ended March 31, 2025, as well as the Company's Quarterly report filed on Form 10-Q for the fiscal quarter ended December 31, 2025.

**OVERVIEW**

The Company operates as a strategic holding company, focused on value creation through the acquisition, operational optimization, and management of its operating businesses. The company executes this strategy via its wholly owned subsidiaries: RxCompoundStore.com, LLC ("RxCompound"), Peaks Curative, LLC ("Peaks"), Avenvi, LLC ("Avenvi"), Mister Meds, LLC ("Mister Meds"), and Las Villas Health Care., Inc. ("Villas"), DOConsultations, LLC. ("DOC"), Earth Science Foundation, Inc. ("ESF"), and 75% interest of MagneChef ("Magne").

RxCompound, based in Miami, Florida, is a fully licensed compounding pharmacy authorized to fulfill prescriptions in the following states and territories: Alabama, Arizona, Colorado, Delaware, Florida, Georgia, Illinois, Indiana, Iowa, Maine, Maryland, Massachusetts, Minnesota, Mississippi, Missouri, Nevada, New Jersey, New York, North Carolina, Ohio, Oklahoma, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, Texas, Utah, Virginia, and Wisconsin. RxCompound is actively pursuing licensure in the remaining U.S. states.

Peaks is a telemedicine referral platform offering asynchronous consultations for Peaks-branded compounded medications prepared at RxCompound and Mister Meds. The platform operates in states where either pharmacy is licensed. Through the development of its own healthcare provider network, MyOnlineConsultation.com, and ongoing licensure expansion for both pharmacies, Peaks aims to offer services nationwide.

Avenvi is a diversified real estate company engaged in development, asset management, and financing. With a growing portfolio of real estate holdings, Avenvi provides turnkey solutions from development to end-user financing. It also manages investment activities for ETST and oversees the Company's ongoing $5 million share repurchase program.

Mister Meds, acquired on October 1, 2024, is in Abilene, Texas. The pharmacy received full compounding licensure in March 2025. It operates out of a 5,000 sq. ft. facility owned by Avenvi and includes advanced sterile compounding capabilities with both positive and negative pressure environments, as well as hazardous drug handling. Mister Meds is currently applying for licensure in states not yet serviced by RxCompound.

Villas is a brick-and-mortar healthcare facility dedicated to the Spanish speaking community. Our expert-led services include advanced sexual health treatments, and customized solutions to enhance physical performance. We combine compassionate, personalized care with clear, trustworthy education—empowering you to take control of your health with confidence.

DOC was born with a passion to modernize the availability and delivery of home therapies. DOConsultations providers tailor a medication plan around your health and wellness goals and follow up with our patients to ensure results, while our partner pharmacies conveniently ship directly to your door.

ESF, a 501(c)(3) nonprofit organization incorporated on February 11, 2019, is the charitable arm of ETST. ESF accepts grants and donations to assist individuals who need financial support for prescription costs at both RxCompound and Mister Meds.

MagneChef is a direct-to-consumer retail brand. Utilizing its patents and intellectual properties, the company aims to develop new products that can be marketed and sold online. Currently, the company has developed products for cooking. MagneChef is in the process of expanding its product line for new offerings that incorporate its intellectual property.

**Results of Operations**

The following tables set forth summarized cost of revenue information for the three and nine months ended December 31, 2025, and 2024:

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **For the Three Months Ended**<br> **December 31** | **For the Three Months Ended**<br> **December 31** | **For the Three Months Ended**<br> **December 31** | **For the Three Months Ended**<br> **December 31** | **For the Nine Months Ended <br> December 31** | **For the Nine Months Ended <br> December 31** | **For the Nine Months Ended <br> December 31** | **For the Nine Months Ended <br> December 31** |
|  | **2025** | **2024** | Change | % Change | **2025** | **2024** | Change | % Change |
| Revenue | 8386779 | 7352635 | 1034144 | 14% | 26197596 | 24440600 | 1756600 | 7% |
| Cost of Goods Sold | 1987769 | 2265762 | (277993) | -12% | 6983827 | 6676612 | 307215 | 5% |
| **Gross Profit** | **6399010** | **5086873** | **1312137** | 26% | **19213769** | **17763988** | **1449785** | 8% |

---

We had product sales of $26,197,596 and a gross profit of $19,213,769 representing a gross margin of 73%, compared with product sales of $24,440,600 and a gross profit of $17,763,988 representing a gross margin of 72% during the nine months ended December 31, 2024.

During the three months ended December 31, 2025, the Company had sales of $8,386,779 and gross profit of $6,399,010 for gross of margin of 76%, compared to sales of $7,352,635, gross profit of $5,086,873 and gross margin of 69% for the three months ended December 31, 2024.

***Operating Expenses***

 ****

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **For the Three Months Ended<br> December 31** | **For the Three Months Ended<br> December 31** | **For the Three Months Ended<br> December 31** | **For the Three Months Ended<br> December 31** | **For the Nine Months Ended<br> December 31** | **For the Nine Months Ended<br> December 31** | **For the Nine Months Ended<br> December 31** | **For the Nine Months Ended<br> December 31** |
|  | **2025** | **2024** | Change | % Change | **2025** | **2024** | Change | % Change |
| **Salaries Expense** | 2931244 | 3297826 | (366582) | -11% | 10787357 | 10372308 | 415049 | 4% |
| **General and administrative expenses** | 914029 | 809850 | 104179 | 13% | 2741912 | 3455474 | (713562) | -21% |
| **Advertising & marketing** | 708511 | 346109 | 362402 | 105% | 2082463 | 511455 | 1571008 | 307% |
| **Bank charges** | 250332 | 210549 | 39783 | 19% | 725340 | 770849 | (45509) | -6% |
| **Legal & Professional Fees** | 56022 | 61540 | (5518) | -9% | 138141 | 243245 | (105104) | -43% |
| **Insurance** | 40318 | 79569 | (39251) | -49% | 126863 | 160395 | (33532) | -21% |
| **Depreciation and Amortization** | 121790 | 44778 | 77012 | 172% | 342751 | 108201 | 234550 | 217% |
| **Utilities** | 34743 | 10426 | 24317 | 233% | 102769 | 21257 | 81512 | 383% |
| **Total Expenses** | **5056988** | **4860647** | **196341** | 4% | **17047597** | **15643184** | **1404413** | 8% |
| **Other Income/Expenses** |  |  |  |  |  |  |  |  |
| **Dividend Income** | 4537 | 9123 | 2451 | 27% | 13944 | 9123 | 4821 | 100% |
| **Interest earned** | 457 | 16 | 441 | 2758% | 2259 | 13216 | (10957) | 100% |
| **Net realized gain on sale of investments** | 309807 | 174613 | 135194 | 47% | 536951 | 174613 | 362338 | 100% |
| **Unrealized Gain/Loss of fair value changes of investments** | (613741) | (197277) | (416464) | -69% | (262067) | (197277) | (64790) | 100% |
| **Interest Expenses** | (4769) | (6290) | 1521 | -24% | (16335) | (11097) | (5238) | 47% |
| **Net Income before taxes** | **1038314** | **206411** | **831903** | 403% | **2440925** | **2109382** | **331543** | 16% |
| **Income Tax** | 127946 |  | 127946 | 100% | 127946 | 28349 | 99597 | 351% |
| **Net Income** | **910367** | **206411** | **703956** | 341% | **2312978** | **2081033** | **231945** | 11% |

---

 ****

For the three months ended December 31, 2025, salaries expense decreased to $2,931,244 from $3,297,826 and for the nine months ended December 31, 2025 it increased $415,049

General and administrative expenses increased to $914,029 from $104,179 for the three months ended December 31, 2025 and decreased $713,562 during the nine months ended December 31, 2025.

Marketing expenses totaled $708,511 for the three months ended December 31, 2025, and $346,109 for three months ended on December 31, 2024, this $362,402 had been contemplated by management as part of the strategic plan to increase sales in newly acquired business units, during the nine months ended December 31, 2025 marketing expense increased $1,571,008 and it is also contemplated as part of the Company's aggressive marketing campaign.

Bank charges for the three months ended December 31, 2025 increased $39,783 this is directly related to credit card processing fees.

Legal and professional fees totaled $56,022 for the three months ended December 31, 2025, and $61,540 for the three months ended December 31, 2024, and legal expenses decreased $105,104 during the nine months ended December 31, 2025.

We are a smaller reporting company, as defined by 17 CFR § 229.10(f)(1). We do not consider the impact of inflation and changing prices as having a material effect on our net sales and revenues and on income from our operations for the previous two years or from continuing operations going forward.

*Interest Expense*

Interest expense for the three months ended December 31, 2025, was $4,769 vs $6,290 in the three months ended December 31, 2024, and $16,335 vs $11,097 during the nine months ended Dec 31 2025 and 2024 respectively.

*Assets, Liabilities and Stockholders' Equity*

---

| | | |
|:---|:---|:---|
|  | **As of** | **As of** |
|  | **December 31, 2025** | **March 31, 2025** |
| **<u>ASSETS</u>** |  |  |
| **Total Assets** | $**8089437** | $**7066721** |
| **Total Liabilities** | **2286431** | **3215610** |
| **Total Equity** | **503006** | **3851111** |
| **Total Liabilities and Equity** | $**8089437** | $**7066721** |

---

The Company ended the quarter with $8,089,437 in total assets, which puts the company in a good position to continue to expand

Total liabilities decreased $929,179 from $3,215,610 to $2,286,431.

The Stockholders' Equity as of December 31, 2025, was $5,803,006, compared to $3,851,111 of Stockholders Equity as of March 31, 2025.

*Statement of cash flows*

---

| | | |
|:---|:---|:---|
|  | **For the nine months ended**<br> **December 31,** | **For the nine months ended**<br> **December 31,** |
|  | **2025** | **2024** |
| Net cash provided by operating activities | $1055078 | $2378347 |
| Net cash used in investing activities | (1443736) | (1810891) |
| Net cash used in financing activities | (668870) | (742938) |
| Net increase(decrease) in cash and cash equivalents | (1057530) | (175482) |
| Cash and cash equivalents at beginning of the period | 1473228 | 697721 |
| **Cash and cash equivalents at end of the period** | $**415699** | $**522239** |

---

*Cash Flow from Operating Activities*

Net cash provided by operating activities for the nine months ended December 31, 2025, was $1,055,077, compared to $2,378,347 provided by operating activities from the prior year period, While operating cash flows declined due to inventory build, an increase in accounts receivable, and deposits made in reference to acquisitions management believes existing cash, expected operating cash flows, and investment monetization are sufficient to fund operations and repurchase activity for at least the next twelve months.

*Cash Flow from Investing Activities*

Net cash used in investing activities during the nine months ended December 31, 2025 was $1,443,736, compared to $1,810,891 during the nine months ended December 31, 2024.

*Cash Flows from Financing Activities*

Net cash used in financing activities during the nine months ended December 31, 2025 was $668,870.

**ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

Not applicable to a "smaller reporting company" as defined in Item 10(f)(1) of Regulation S-K.

**ITEM 4. CONTROLS AND PROCEDURES**

***Evaluation of Disclosure Controls and Procedures***

The Company's management, with the participation of its Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures were effective as of such date.

Changes in Internal Control Over Financial Reporting

There were no changes in the Company's internal control over financial reporting during the quarter ended December 31, 2025, that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.

**<u>PART II — OTHER INFORMATION</u>**

**ITEM 1. LEGAL PROCEEDINGS**

From time to time and in the course of business, we may become involved in various legal proceedings seeking monetary damages and other relief. The amount of the ultimate liability, if any, from such claims cannot be determined. As of the date hereof, there are no legal claims currently pending or, to our knowledge, threatened against us or any of our officers or directors in their capacity as such or against any of our properties that, in the opinion of our management, would be likely to have a material adverse effect on our financial position, results of operations or cash flows.

**ITEM 1A. RISK FACTORS**

The Company is a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and is not required to provide the information under this item.

**ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**

During the three months ended December 31, 2025, the Company issued 0 shares of its common stock for $0, in transactions that were exempt from registration under the Securities Act of 1933, as amended pursuant to Section 4(2) and/or Rule 506 promulgate under Regulation D. No gain or loss was recognized on the issuances.

**ITEM 3. DEFAULTS UPON SENIOR SECURITIES**

None

**ITEM 4. MINE SAFETY DISCLOSURES**

None

**ITEM 5. OTHER INFORMATION**

**ISSUER REPURCHASES OF EQUITY SECURITIES**

During the three months ended December 31, 2025, the Company repurchased 1,143,000 shares of its common stock for $177,659 in private transactions through a Stock Purchase Agreement with certain shareholders. On October 28, 2025, the Company repurchased 380,000 shares from an investor at $0.08 per share in cash. On December 10, 2025, the Company repurchased 763,000 shares from an investor at $0.193 per share I cash.

During the nine months ended December 31, 2025, the Company repurchased a total of 3,703,296 shares of its common stock for $647,086.72 in private transactions through Stock Purchase Agreements with certain shareholders. On April 15, 2025, the Company repurchased 1,050,296 shares from an investor at $0.1781 per share in cash. On September 9, 2025, the Company repurchased 1,510,000 shares from an investor at $0.1870 per share in cash. On October 28, 2025, the Company repurchased 380,000 shares from an investor at $0.08 per share in cash. On December 10, 2025, the Company repurchased 763,000 shares from an investor at $0.193 per share I cash.

**ITEM 6. EXHIBITS**

---

| | |
|:---|:---|
| 31.1 | [Certifications of Chief Executive Officer pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 \*](ex31-1.htm) |
| 31.2 | [Certifications of Chief Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 \*](ex31-2.htm) |
| 32.1 | [Certifications of Chief Executive Officer pursuant to 18 U.S.C. SEC. 1350 (Section 906 of Sarbanes-Oxley Act of 2002) +](ex32-1.htm) |
| 32.2 | [Certifications of Chief Financial Officer pursuant to 18 U.S.C. SEC. 1350 (Section 906 of Sarbanes-Oxley Act of 2002) +](ex32-2.htm) |
| 101.INS | Inline XBRL Instance Document \* |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document \* |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document \* |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document \* |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase Document \* |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document \* |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities and 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.** | **EARTH SCIENCE TECH, INC.** |
| Dated: February 13, 2026 | By: | */s/ Giorgio R. Saumat* |
|  |  | Giorgio R. Saumat |
|  | Its: | CEO and Chairman of the Board |
| Dated: February 13, 2026 | By: | */s/ Ernesto Flores* |
|  |  | Ernesto Flores, |
|  | Its: | CFO and Board of Director |

---

## Exhibit 31.1

**Exhibit 31.1**

**CERTIFICATION OF THE PRINCIPAL EXECUTIVE OFFICER PURSUANT TO RULE 13a-14**

I, Giorgio R. Saumat, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Earth Science Tech, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under the Company's supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report the Company's conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on the Company's most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | | |
|:---|:---|:---|
|  | **EARTH SCIENCE TECH, INC.** | **EARTH SCIENCE TECH, INC.** |
| Dated: February 13, 2026 | By: | */s/ Giorgio R. Saumat* |
|  |  | Giorgio R. Saumat |
|  | Its: | CEO and Chairman of the Board |

---

## Exhibit 31.2

**Exhibit 31.2**

**CERTIFICATION OF THE PRINCIPAL FINANCIAL OFFICER PURSUANT TO RULE 13a-14**

I, Ernesto Flores, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Earth Science Tech, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under the Company's supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report the company's conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on the Company's most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | | |
|:---|:---|:---|
|  | **EARTH SCIENCE TECH, INC.** | **EARTH SCIENCE TECH, INC.** |
| Dated: February 13, 2026 | By: | */s/ Ernesto Flores* |
|  |  | Ernesto Flores, |
|  | Its: | CFO and Board of Director |

---

## Exhibit 32.1

**Exhibit 32.1**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of Earth Science Tech, Inc. (the "Company") on Form 10-Q for the fiscal quarter ending December 31, 2025, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Giorgio R. Saumat, certify pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | | |
|:---|:---|:---|
|  | **EARTH SCIENCE TECH, INC.** | **EARTH SCIENCE TECH, INC.** |
| Dated: February 13, 2026 | By: | */s/ Giorgio R. Saumat* |
|  |  | Giorgio R. Saumat |
|  | Its: | CEO and Chairman of the Board |

---

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

## Exhibit 32.2

**Exhibit 32.2**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of Earth Science Tech, Inc. (the "Company") on Form 10-Q for the fiscal quarter ending December 31, 2025, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Ernesto Flores, certify pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | | |
|:---|:---|:---|
|  | **EARTH SCIENCE TECH, INC.** | **EARTH SCIENCE TECH, INC.** |
| Dated: February 13, 2026 | By: | *Ernesto Flores* |
|  |  | Ernesto Flores |
|  | Its: | CFO and Board of Director |

---

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.