{"url_path":"/sec/esla/10-q/2026/item-6","section_key":"item-6","section_title":"Item 6 EXHIBITS**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-18","source_url":"https://www.sec.gov/Archives/edgar/data/1844417/0001213900-26-058063-index.html","accession_number":"0001213900-26-058063","cik":"0001844417","ticker":"ESLA","issuer_name":"Estrella Immunopharma, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1844417/0001213900-26-058063-index.html","primary_entity_key":"0001844417","primary_entity_name":"Estrella Immunopharma, Inc."},"word_count":851,"has_tables":true,"body_markdown":"**ITEM 6. EXHIBITS**\n\n \n\nThe following exhibits are filed as part of, or\nincorporated by reference into, this Quarterly Report on Form 10-Q.\n\n \n\n**Exhibit\nNumber**\n \n**Description of Exhibit**\n\n31.1*\n \n[Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15(d)-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ea028852001ex31-1.htm)\n\n31.2*\n \n[Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15(d)-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ea028852001ex31-2.htm)\n\n32.1**\n \n[Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ea028852001ex32-1.htm)\n\n32.2**\n \n[Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ea028852001ex32-2.htm)\n\n101.INS\n \nInline XBRL Instance Document\n\n101.CAL\n \nInline XBRL Taxonomy Extension Calculation Linkbase Document\n\n101.SCH\n \nInline XBRL Taxonomy Extension Schema Document\n\n101.DEF\n \nInline XBRL Taxonomy Extension Definition Linkbase Document\n\n101.LAB\n \nInline XBRL Taxonomy Extension Labels Linkbase Document\n\n101.PRE\n \nInline XBRL Taxonomy Extension Presentation Linkbase Document\n\n104\n \nCover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).\n\n \n\n*\nFiled herewith.\n\n \n \n\n**\nThese certifications are furnished to the SEC pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, nor shall they be deemed incorporated by reference in any filing under the Securities Act of 1933, except as shall be expressly set forth by specific reference in such filing.\n\n \n\n33\n\n \n\n \n\n**SIGNATURES**\n\n \n\nPursuant to the requirements of the Securities\nExchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.\n\n \n\n \n**ESTRELLA IMMUNOPHARMA, INC.**\n\n \n \n\nDate: May 15, 2026\nBy:\n/s/ Cheng Liu\n\n \nName:\nCheng Liu\n\n \nTitle:\nChief Executive Officer\n\n(*Principal Executive Officer)*\n\n \n\nDate: May 15, 2026\nBy:\n/s/ Peter Xu\n\n \nName: \nPeter Xu\n\n \nTitle:\nChief Financial Officer\n\n(*Principal Financial Officer and\nPrincipal Accounting Officer)*\n\n \n\n34\n\n \n\nP15D\n\nThe breakdown of stock-based compensation by categories for the three months ended March 31, 2026 and 2025 are summarized 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