Earth Science Tech, Inc. 8-K

What Happened

• Earth Science Tech, Inc. (ETST) filed an 8‑K reporting that Stephano Slack LLC resigned as the company’s independent registered public accounting firm effective February 17, 2026. The filing includes a letter from Stephano Slack LLC dated February 17, 2026.
• The company announced it has engaged Semple, Marchal & Cooper, LLP as its new independent registered public accounting firm for the fiscal year ending March 31, 2026; a press release announcing the engagement was issued on February 17, 2026 and is attached as Exhibit 99.1.

Key Details

• Stephano Slack’s audit reports for the fiscal year ended March 31, 2025: no adverse opinion or disclaimer, and no qualifications as to uncertainty, audit scope, or accounting principles.
• No disagreements or “reportable events” were identified between the company and Stephano Slack during fiscal 2025 or the interim period through December 31, 2025 (per Regulation S‑K Item 304 definitions).
• The company provided Stephano Slack a copy of the 8‑K and requested an SEC‑directed letter confirming agreement; that letter is filed as Exhibit 16.1.
• The filing states that neither the company nor anyone on its behalf consulted Semple, Marchal & Cooper during fiscal 2025 or the interim period through December 31, 2025 on accounting or auditing matters, disagreements, or reportable events.

Why It Matters

• A change in independent auditor is a material corporate event that investors watch because it affects who will audit and opine on the company’s financial statements going forward. For ETST, the filing indicates a clean transition: the prior auditor reported no disagreements or reportable events and provided a confirming letter to the SEC.
• Investors should note that Semple, Marchal & Cooper will handle the audit for the fiscal year ending March 31, 2026. Monitor upcoming filings (including the auditor’s report on FY2026 financials) for any changes in audit opinion or disclosures tied to the new auditor.