{"url_path":"/sec/etst/10-k/2026/item-5","section_key":"item-5","section_title":"Item 5 MARKET FOR REGISTRANT**’**S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1538495/0001493152-26-029160-index.html","accession_number":"0001493152-26-029160","cik":"0001538495","ticker":"ETST","issuer_name":"Earth Science Tech, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1538495/0001493152-26-029160-index.html","primary_entity_key":"0001538495","primary_entity_name":"Earth Science Tech, Inc."},"word_count":1326,"has_tables":true,"body_markdown":"**ITEM\n5. MARKET FOR REGISTRANT**’**S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES.**\n\n \n\nOur\ncommon stock is currently quoted on the OTCID Market under the symbol “ETST.” Our common stock has been quoted on the OTCID\nMarket since July 1, 2025, under the symbol “ETST”. Because we are quoted on the OTCID Market, our securities may be less\nliquid, receive less coverage by security analysts and news media, and generate lower prices than might otherwise be obtained if they\nwere listed on a national securities exchange.\n\n \n\n16\n\n \n\n \n\nThe\nfollowing table sets forth the high and low bid quotations for our common stock as reported in the OTCID for the periods indicated.\n\n \n\n**Fiscal Year Ending March 31st, 2026** \nLow  \nHigh \n\nFirst Quarter – reported June 30, 2025 \n$0.108  \n$0.194 \n\nSecond Quarter – reported September 30, 2025 \n$0.17  \n$0.21 \n\nThird Quarter – reported December 31, 2025 \n$0.13  \n$0.237 \n\nFourth Quarter – reported March 31, 2026 \n$0.0759  \n$0.16 \n\n \n\n**Fiscal Year Ending March 31st, 2025** \nLow  \nHigh \n\nFirst Quarter – reported June 30, 2024 \n$0.24  \n$0.279 \n\nSecond Quarter – reported September 30, 2024 \n$0.14  \n$0.1799 \n\nThird Quarter – reported December 31, 2024 \n$0.1134  \n$0.129 \n\nFourth Quarter – reported March 31, 2025 \n$0.0115  \n$0.13 \n\n \n\n**HOLDERS**\n\n \n\nAs\nof March 31, 2026, there were 205 holders of record of the Company’s common stock. A greater number of holders are “street\nname” or beneficial holders, whose shares or records are held by banks, brokers and other financial institutions.\n\n \n\n**DIVIDENDS**\n\n \n\nWe\nhave not paid any dividends on our common stock since our inception.\n\n \n\nThe\ndeclaration of any future cash dividends is at the discretion of our board of directors and depends upon our earnings, if any, our capital\nrequirements and financial position, our general economic conditions, and other pertinent conditions.\n\n \n\n**UNREGISTERED\nSALES OF SECURITIES**\n\n \n\nThe\nCompany did not sell any equity securities during the fiscal year ended March 31, 2026. The Company has not sold any equity securities\nsince early 2023.\n\n \n\n**EQUITY\nCOMPENSATION PLAN INFORMATION**\n\n \n\nThe\nCompany currently does not have an equity compensation plan in place.\n\n \n\n**COMMON\nSTOCK**\n\n \n\nThe\nholders of our common stock are entitled to one vote per share on all matters submitted to a vote of our stockholders. The holders of\nthe common stock have the sole right to vote, except as otherwise provided by law, by our articles of incorporation, or in a statement\nby our board of directors in a Preferred Stock Designation.\n\n \n\nIn\naddition, such holders are entitled to receive ratably such dividends, if any, as may be declared from time to time by our board of directors\nout of legally available funds, subject to the payment of preferential dividends or other restrictions on dividends contained in any\nPreferred Stock Designation, including, without limitation, the Preferred Stock Designation establishing a series of preferred stock\ndescribed above. In the event of the dissolution, liquidation or winding up of Earth Science Tech, Inc., the holders of our common stock\nare entitled to share ratably in all assets remaining after payment of all our liabilities, subject to the preferential distribution\nrights granted to the holders of any series of our preferred stock in any Preferred Stock Designation, including, without limitation,\nthe Preferred Stock Designation establishing a series of our preferred stock described above.\n\n \n\n17\n\n \n\n \n\nThe\nholders of the common stock do not have cumulative voting rights or preemptive rights to acquire or subscribe for additional, unissued\nor treasury shares in accordance with the laws of the State of Florida. Accordingly, excluding any voting rights granted to any series\nof our preferred stock, the holders of more than 50 percent of the issued and outstanding shares of the common stock voting for the election\nof directors can elect all of the directors if they choose to do so, and in such event, the holders of the remaining shares of the common\nstock voting for the election of the directors will be unable to elect any person or persons to the board of directors. All outstanding\nshares of the common stock are fully paid and non-assessable.\n\n \n\nThe\nlaws of the State of Florida provide that the affirmative vote of a majority of the holders of the outstanding shares of our common stock\nand any series of our preferred stock entitled to vote thereon is required to authorize any amendment to our articles of incorporation,\nany merger or consolidation of Earth Science Tech, Inc. with any corporation, or any liquidation or disposition of any substantial assets\nof Earth Science Tech, Inc.\n\n \n\n**PREFERRED\nSTOCK**\n\n \n\nOn\nApril 21, 2022, the Company’s Board of Directors adopted articles of incorporation in the state of Nevada authorizing, without\nfurther vote or action by the stockholders, the creation, out of the unissued shares of the Company’s preferred stock, $0.001 par\nvalue Series B Preferred Stock. The Board of Directors is authorized to establish, from the authorized and unissued shares of Preferred\nStock, one or more classes or series of shares, to designate each such class and series, and fix the rights and preferences of each such\nclass of Preferred Stock; which class or series shall have such voting powers, such preferences, relative, participating, optional or\nother special rights, and such qualifications, limitations or restrictions as shall be stated and expressed in the resolution or resolutions\nproviding for the issuance of such class or series of Preferred Stock as may be adopted from time to time by the Board of Directors prior\nto the issuance of any shares thereof. The articles of incorporation and designation authorize the issuance of 1,000,000 shares of Preferred\nStock, of which 1,000,000 shares have been designated as Series B Preferred Stock, of which 1,000,000 shares of Series B are issued and\noutstanding as of March 31, 2025. Each issued and outstanding share of Series B Preferred Stock shall be entitled to the number of votes\nequal to the result of: (i) 1.5 multiplied by the addition sum of: (A) the number of shares of Common Stock issued and outstanding at\nthe time of such vote; and (B) the number of votes in the aggregate of any outstanding shares of any class of preferred stock of the\nCorporation (other than the Series B Preferred Stock), if any, at the time of such vote; with such sum divided by (ii) the total number\nof shares of Series B Preferred Stock issued and outstanding at the time of such vote, at each meeting of shareholders of the Corporation\nwith respect to any and all matters presented to the shareholders of the Corporation for their action or consideration, including the\nelection of directors. Holders of Series B Preferred Stock shall vote together with the holders of Common Shares (and any other outstanding\nclass of preferred stock of the Corporation (other than the Series B Preferred Stock), if any.\n\n \n\n**WARRANTS**\n\n \n\nThe\nCompany does not currently have any warrants issued or outstanding.\n\n \n\n**ISSUER\nREPURCHASES OF EQUITY SECURITIES**\n\n \n\nDuring\nthe twelve months ended March 31, 2026, the Company repurchased 2,728,000 shares of its common stock for $471,410, in private transactions\nthrough Stock Purchase Agreements with certain shareholders.\n\n \n\n**ISSUER\nCANCELLATION OF EQUITY SECURITIES**\n\n \n\nDuring\nthe twelve months ended March 31, 2026, the Company cancelled 4,023,296 shares of its common.\n\n \n\n18\n\n \n\n \n\nOn\nJanuary 27, 2026, the Company finalized the cancellation of 250,000 shares of common stock previously issued to a private shareholder.\nThis action was authorized by the Board of Directors on May 13, 2025, following a review by the Company’s former Receiver, who\ndetermined that there was no record of consideration for the original issuance and that the holder had previously agreed to surrender\nthe shares. The cancellation was recorded effective January 27, 2026, the date of final processing by the transfer agent. All of these\nshares have been returned to the status of authorized but unissued share.\n\n \n\n**OPTIONS**\n\n \n\nThe\nCompany has not granted any options since its inception.\n\n \n\n**TRANSFER\nAGENT**\n\n \n\nThe\nCompany’s transfer agent is Continental Stock Transfer & Trust, Co., 1 State Street, 30th Floor, New York, NY 10004."}