{"url_path":"/sec/etst/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A CONTROLS AND PROCEDURES**","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":658,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES**\n\n \n\n**EVALUATION\nOF DISCLOSURE CONTROLS & PROCEDURES**\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nDisclosure\ncontrols and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our\nreports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified\nin the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed\nto ensure that information required to be disclosed in company reports filed or submitted under the Exchange Act is accumulated and communicated\nto management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.\n\n \n\nWe\ndo not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud. Disclosure controls and\nprocedures, no matter how well conceived and operated, can provide only reasonable assurance of achieving the desired control objectives.\nFurther, the design of disclosure controls and procedures must reflect the fact that there are resource constraints, and the benefits\nmust be considered relative to their costs. The design of disclosure controls and procedures also is based partly on certain assumptions\nabout the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under\nall potential future conditions.\n\n \n\nThe\nCompany’s management, including the Chief Executive Officer and Chief Financial Officer have reviewed and evaluated the effectiveness\nof the Company’s design and operations of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) promulgated\nunder the Exchange Act) as of the end of the period covered by this annual Report on Form 10-K. Based on that review and evaluation,\nthe Chief Executive Officer and Chief Financial Officer have concluded that as of the end of the period covered by this Annual report,\nthe Company’s disclosure controls and procedures were effective as of March 31, 2026.\n\n \n\n**Management**’**s\nAnnual Report on Internal Control Over Financial Reporting**\n\n \n\nOur\ndisclosure controls and procedures contain components of our internal controls over financial reporting. Our management is responsible\nfor establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined\nin Rule 13a-15(f) or 15d-15(f) promulgated under the Exchange Act as a process designed by, or under the supervision of, the Company’s\nprincipal executive and financial officer and effected by the Company’s board of directors, management and other personnel, to\nprovide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external\npurposes in accordance with generally accepted accounting principles and includes those policies and procedures that:\n\n \n\nPertain\nto the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets\nof the Company.\n\n \n\nProvide\nreasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally\naccepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations\nof management and directors of the Company; and\n\n \n\nProvide\nreasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s\nassets that could have a material effect on the financial statements.\n\n \n\nThe\nCompany’s management assessed the effectiveness of the Company’s internal control over financial reporting as of the Evaluation\nDate. In making this assessment, the Company’s management used the criteria set forth by the Committee of Sponsoring Organizations\nof the Treadway Commission (“COSO”) Internal Control-Integrated Framework (2013). The COSO framework is based upon five integrated\ncomponents of control: control environment, risk assessment, control activities, information and communications and ongoing monitoring.\n\n \n\nBased\non an evaluation under the supervision and with the participation of the Company’s management, including the Chief Executive Officer\nand Chief Financial Officer, Company management has concluded that the Company’s internal control over financial reporting as defined\nin Rules 13a-15(f) and 15d-15(f) under the Exchange Act were effective as of the Evaluation Date."}