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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 June 30, 2024
OR
|
☐ |
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 |
From ________________
to ________________
ELECTRONIC SYSTEMS TECHNOLOGY INC
(Exact name of registrant as specified in its charter)
Washington |
000-27793 |
91-1238077 |
(State or other jurisdiction of incorporation) |
(Commission File Number) |
(IRS Employer Identification No.) |
415 N. Roosevelt St. STE B1 Kennewick WA |
|
99336 |
(Address of principal executive offices) |
|
(Zip Code) |
(509) 735-9092
(Registrant's telephone number, including area code)
N/A
(Former name, former address & former fiscal year,
if changed since last report)
Securities registered pursuant to Section 12(g) of
the Act:
Title of Each Class |
Trading Symbol(s) |
Name of Each Exchange on Which Registered |
Common Stock, $0.001 par value |
ELST |
OTCQB |
Indicate
by check mark whether the registrant (1) has filed all documents and reports required to be filed by Sections 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 filings for the past
90 days. Yes x NO ¨
Indicate by check mark whether the registrant has
submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted
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 x
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
the 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 ☒
|
Small
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 x
APPLICABLE ONLY TO CORPORATE ISSUERS:
As of July 23,
2024, the number of the Company's shares of Common Stock par value $0.001, outstanding was 4,946,502.
PART I
FINANCIAL INFORMATION
Item 1. Financial Statements
ELECTRONIC SYSTEMS TECHNOLOGY, INC.
CONDENSED BALANCE SHEETS
(Unaudited)
| |
| | |
| |
| |
June 30, | | |
December 31, | |
| |
2024 | | |
2023 | |
ASSETS | |
| | | |
| | |
Current assets | |
| | | |
| | |
Cash and cash equivalents | |
$ | 322,634 | | |
$ | 486,252 | |
Certificates of deposit | |
| 400,000 | | |
| 400,000 | |
Accounts receivable, net | |
| 76,322 | | |
| 52,592 | |
Inventories | |
| 748,344 | | |
| 722,457 | |
Prepaid expenses | |
| 20,961 | | |
| 19,278 | |
Accrued interest receivable | |
| 1,235 | | |
| 1,906 | |
Total current assets | |
| 1,569,496 | | |
| 1,682,485 | |
| |
| | | |
| | |
Property and equipment, net of depreciation | |
| 17,502 | | |
| 18,255 | |
| |
| | | |
| | |
Right to use – Lease, net of amortization | |
| 10,363 | | |
| 30,298 | |
| |
| | | |
| | |
Total assets | |
$ | 1,597,361 | | |
$ | 1,731,038 | |
| |
| | | |
| | |
LIABILITIES and STOCKHOLDERS' EQUITY | |
| | | |
| | |
Current liabilities | |
| | | |
| | |
Accounts payable | |
$ | 74,117 | | |
$ | 37,355 | |
Accrued wages | |
| 9,527 | | |
| 4,188 | |
Operating lease liability, current portion | |
| 10,521 | | |
| 30,773 | |
Accrued vacation pay | |
| 25,631 | | |
| 21,243 | |
Other accrued liabilities | |
| 6,741 | | |
| 10,221 | |
Total liabilities | |
| 126,537 | | |
| 103,780 | |
| |
| | | |
| | |
Stockholders' equity | |
| | | |
| | |
Common stock, $0.001 par value 50,000,000 shares authorized 4,946,502 and 4,946,502 shares issued and outstanding, respectively | |
| 4,947 | | |
| 4,947 | |
Additional paid-in capital | |
| 933,105 | | |
| 933,105 | |
Retained earnings | |
| 532,772 | | |
| 689,206 | |
Total stockholders' equity | |
| 1,470,824 | | |
| 1,627,258 | |
Total liabilities and stockholders' equity | |
$ | 1,597,361 | | |
$ | 1,731,038 | |
See Notes to Condensed Financial Statements.
ELECTRONIC SYSTEMS TECHNOLOGY, INC.
CONDENSED STATEMENTS OF OPERATIONS
(Unaudited)
| |
| | |
| | |
| | |
| |
| |
Three Months Ended June 30, 2024 | | |
Three Months Ended June 30, 2023 | | |
Six Months Ended June 30, 2024 | | |
Six Months Ended June 30, 2023 | |
| |
| | |
| | |
| | |
| |
SALES - NET | |
$ | 333,569 | | |
$ | 585,206 | | |
$ | 689,630 | | |
$ | 890,295 | |
COST OF SALES | |
| (155,809 | ) | |
| (268,636 | ) | |
| (316,524 | ) | |
| (408,196 | ) |
GROSS PROFIT | |
| 177,760 | | |
| 316,570 | | |
| 373,106 | | |
| 482,099 | |
| |
| | | |
| | | |
| | | |
| | |
Operating Expenses | |
| | | |
| | | |
| | | |
| | |
General and administrative | |
| 62,670 | | |
| 61,492 | | |
| 151,448 | | |
| 146,257 | |
Research and development | |
| 35,080 | | |
| 28,021 | | |
| 64,027 | | |
| 56,684 | |
Marketing and sales | |
| 156,462 | | |
| 173,368 | | |
| 325,127 | | |
| 321,595 | |
TOTAL OPERATING EXPENSE | |
| 254,212 | | |
| 262,881 | | |
| 540,602 | | |
| 524,536 | |
| |
| | | |
| | | |
| | | |
| | |
OPERATING INCOME (LOSS) | |
| (76,452 | ) | |
| 53,689 | | |
| (167,496 | ) | |
| (42,437 | ) |
| |
| | | |
| | | |
| | | |
| | |
OTHER INCOME | |
| | | |
| | | |
| | | |
| | |
Interest income | |
| 5,592 | | |
| 5,181 | | |
| 11,062 | | |
| 9,183 | |
TOTAL OTHER INCOME | |
| 5,592 | | |
| 5,181 | | |
| 11,062 | | |
| 9,183 | |
| |
| | | |
| | | |
| | | |
| | |
Benefit (provision) for income tax | |
| — | | |
| — | | |
| — | | |
| — | |
NET INCOME (LOSS) | |
$ | (70,860 | ) | |
$ | 58,870 | | |
$ | (156,434 | ) | |
$ | (33,254 | ) |
| |
| | | |
| | | |
| | | |
| | |
Basic and diluted earnings per share | |
$ | (0.01 | ) | |
$ | 0.01 | | |
$ | (0.03 | ) | |
$ | (0.01 | ) |
| |
| | | |
| | | |
| | | |
| | |
Basic and diluted weighted average shares used in computing income (loss) per share: | |
| 4,946,502 | | |
| 4,946,502 | | |
| 4,946,502 | | |
| 4,946,502 | |
See Notes to Condensed Financial Statements.
ELECTRONIC SYSTEMS TECHNOLOGY, INC.
CONDENSED STATEMENTS OF CASH FLOWS
(Unaudited)
| |
| | | |
| | |
| |
| |
| |
Six Months Ended | |
| |
June 30, | | |
June 30, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
CASH FLOWS FROM OPERATING ACTIVITIES: | |
| | | |
| | |
| |
| | | |
| | |
Net loss | |
$ | (156,434 | ) | |
$ | (33,254 | ) |
| |
| | | |
| | |
Noncash items included in net loss: | |
| | | |
| | |
Depreciation and amortization | |
| 2,057 | | |
| 418 | |
Stock based compensation | |
| — | | |
| 693 | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Accounts receivable, net | |
| (23,730 | ) | |
| (36,474 | ) |
Inventories | |
| (25,887 | ) | |
| (115,095 | ) |
Accrued interest receivable | |
| 671 | | |
| 109 | |
Prepaid expenses | |
| (1,683 | ) | |
| 22,901 | |
Accounts payable | |
| 36,762 | | |
| (45,207 | ) |
Other accrued liabilities | |
| 5,930 | | |
| 4,956 | |
NET CASH USED IN OPERATING ACTIVITIES | |
| (162,314 | ) | |
| (200,953 | ) |
| |
| | | |
| | |
| |
| | | |
| | |
CASH FLOWS FROM INVESTING ACTIVITIES: | |
| | | |
| | |
Purchase of fixed assets | |
| (1,304 | ) | |
| (19,769 | ) |
Certificates of deposit redeemed | |
| 700,000 | | |
| 751,699 | |
Certificates of deposit purchased | |
| (700,000 | ) | |
| (900,000 | ) |
NET CASH USED IN INVESTING ACTIVITIES | |
| (1,304 | ) | |
| (168,070 | ) |
| |
| | | |
| | |
NET DECREASE IN CASH AND CASH EQUIVALENTS | |
| (163,618 | ) | |
| (369,023 | ) |
Cash and cash equivalents at beginning of period | |
| 486,252 | | |
| 751,118 | |
Cash and cash equivalents at end of period | |
$ | 322,634 | | |
$ | 382,095 | |
See Notes to Condensed Financial Statements.
ELECTRONIC SYSTEMS TECHNOLOGY, INC.
DBA ESTEEM WIRELESS MODEMS
CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
(Unaudited)
| |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | |
| | |
| | |
| |
| |
Common Stock | | |
Additional Paid-In | | |
Retained | | |
| |
| |
Shares | | |
Amount | | |
Capital | | |
Earnings | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Balances, January 1, 2023 | |
| 4,946,502 | | |
$ | 4,947 | | |
$ | 932,412 | | |
| 849,989 | | |
$ | 1,787,348 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
| — | | |
| — | | |
| — | | |
| (92,124 | ) | |
| (92,124 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at March 31, 2023 | |
| 4,946,502 | | |
$ | 4,947 | | |
$ | 932,412 | | |
$ | 757,865 | | |
$ | 1,695,224 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
| — | | |
| — | | |
| — | | |
| 58,870 | | |
| 58,870 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Stock based compensation | |
| — | | |
| — | | |
| 693 | | |
| — | | |
| 693 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at June 30, 2023 | |
| 4,946,502 | | |
$ | 4,947 | | |
$ | 933,105 | | |
$ | 816,735 | | |
$ | 1,754,787 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balances, January 1, 2024 | |
| 4,946,502 | | |
$ | 4,947 | | |
$ | 933,105 | | |
$ | 689,206 | | |
$ | 1,627,258 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
| — | | |
| — | | |
| — | | |
| (85,574 | ) | |
| (85,574 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at March 31, 2024 | |
| 4,946,502 | | |
$ | 4,947 | | |
$ | 933,105 | | |
$ | 603,632 | | |
$ | 1,541,684 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
| — | | |
| — | | |
| — | | |
| (70,860 | ) | |
| (70,860 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at June 30, 2024 | |
| 4,946,502 | | |
$ | 4,947 | | |
$ | 933,105 | | |
$ | 532,772 | | |
$ | 1,470,824 | |
See Notes to Condensed Financial Statements.
ELECTRONIC SYSTEMS TECHNOLOGY, INC.
NOTES TO CONDENSED FINANCIAL STATEMENTS
(Unaudited)
NOTE 1 - BASIS OF PRESENTATION
The condensed financial statements, including notes,
of Electronic Systems Technology, Inc. (the "Company") are representations of the Company’s management, which is responsible
for their integrity and objectivity. The accompanying unaudited condensed financial statements have been prepared by the Company in accordance
with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information,
as well as the instructions to Form 10-Q. Accordingly, the financial statements do not include all of the information and footnotes required
by U.S. GAAP for complete financial statements. In the opinion of management, the accompanying unaudited condensed financial statements
contain all adjustments, consisting of only normal recurring adjustments, necessary for a fair statement of its financial position as
of June 30, 2024, and its results of operations, cash flows, and changes in stockholders’ equity for the three and six months ended
June 30, 2024 and 2023. The balance sheet at December 31, 2023 was derived from audited annual financial statements but does not contain
all of the footnote disclosures from the annual financial statements. All amounts presented are in U.S. dollars. For further information,
refer to the financial statements and footnotes thereto in the Company’s Annual Report on Form 10-K for the year ended December
31, 2023.
The results of operations for the three and six-month
periods ended June 30, 2024 are not necessarily indicative of the results expected for the full fiscal year or for any other fiscal period.
The Company estimates that for 2024 the anticipated effective annual federal income tax rate will be 0%.
New Accounting Pronouncements
Accounting standards that have been issued by the
Financial Accounting Standards Board that do not require adoption until a future date are not expected to have a material impact on the
financial statements upon adoption.
NOTE 2 - INVENTORIES
Inventories are stated at lower of direct cost or
net realizable value with cost determined using the FIFO (first in, first out) method. Inventories consist of the following:
Schedule of inventories | |
| | | |
| | |
| |
June 30, 2024 | | |
December 31, 2023 | |
Parts | |
$ | 102,952 | | |
$ | 118,472 | |
Work in progress | |
| 386,694 | | |
| 313,597 | |
Finished goods | |
| 258,698 | | |
| 290,388 | |
Total inventories | |
$ | 748,344 | | |
$ | 722,457 | |
ELECTRONIC SYSTEMS TECHNOLOGY, INC.
NOTES TO CONDENSED FINANCIAL STATEMENTS
(Unaudited)
NOTE 3 - EARNINGS (LOSS) PER SHARE
Basic earnings (loss) per share excludes dilution
and is computed by dividing income (loss) available to common stockholders by the weighted-average number of shares of common stock outstanding
for the period. Diluted earnings (loss) per share reflects potential dilution occurring if securities or other contracts to issue common
stock were exercised or converted into Common Stock or resulted in the issuance of common stock that then shared in the earnings of the
Company. At June 30, 2024 and 2023, the Company had 225,000 and 225,000 outstanding stock options, respectively, that could have a dilutive
effect on future periods’ net income. The stock options were not included in the calculation of diluted earnings per share for either
period as they were anti-dilutive.
NOTE 4 - STOCK OPTIONS
On June 9, 2023, the Board of Directors granted 45,000
options to employees. The new options have an exercise price of $0.40, a term of 5 years, and vest immediately. The fair value of the
options was determined using the Black-Scholes model using the following variables: stock price of $0.24, volatility of 104.1%, expected
term of 5 years with a forfeiture rate of 95%, and a discount factor of 3.92%. Share based compensation of $693 ($534 in marketing and
sales and $159 in general and administrative in the condensed statement of operations) was recognized during the three and six-month periods
ended June 30, 2023.
As of June 30, 2024, there were 225,000 options outstanding
with a weighted average exercise price of $0.40 per share, a weighted average remaining life of 1.3 years and had intrinsic value of $11,250.
NOTE 5 – REVENUE
The Company product revenue includes industrial wireless
products and accessories such as antennas, power supplies and cable assemblies. The Company also provides direct site support and engineering
services to customers, such as repair and upgrade of its products. During the three-month periods ended June 30, 2024 and 2023, the Company’s
revenue from products sales was $326,469 and $575,306, respectively. Revenue from site support and engineering services was $7,100 and
$9,900 respectively, over the same periods.
During the six-month periods ended June 30, 2024 and
2023, the Company’s revenue from products sales was $671,630 and $872,895, respectively. Revenue from site support and engineering
services was $18,000 and $17,400 respectively, over the same periods.
The Company’s customers, to which trade credit
terms are extended, consist of United States and local governments and foreign and domestic companies. Domestic sales for the three-month
period ended June 30, 2024 and June 30, 2023 were $269,355 and $575,683, respectively. Sales to foreign customers for the three-month
period ended June 30, 2024 and June 30, 2023 were $64,214 and $9,523, respectively.
Domestic sales for the six-month period ended June
30, 2024 and June 30, 2023 were $582,595 and $869,591, respectively. Sales to foreign customers for the six-month period ended June 30,
2024 and June 30, 2023 were $107,035 and $20,704, respectively.
For the three-month period ended June 30, 2024, sales
to two customers represented more than 10% of total revenue, three customers represented more than 10% of total revenue for the same period
in 2023.
Schedule of revenue | |
| | | |
| | | |
| | | |
| | |
| |
2024 Sales | | |
2024 %age of Total Sales | | |
2023 Sales | | |
2023 %age of Total Sales | |
Customer A | |
$ | 36,342 | | |
| 11 | % | |
$ | 134,604 | | |
| 23 | % |
Customer B | |
| 32,996 | | |
| 10 | % | |
| 76,993 | | |
| 13 | % |
Customer C | |
| | | |
| | | |
| 56,861 | | |
| 10 | % |
For the six-month period ended June 30, 2024, sales
to two customers represented more than 10% of total revenue, two customers represented more than 10% of total revenue for the same period
in 2023.
| |
2024 Sales | | |
2024 %age of Total Sales | | |
2023 Sales | | |
2023 %age of Total Sales | |
Customer A | |
$ | 73,534 | | |
| 11 | % | |
$ | 204,694 | | |
| 23 | % |
Customer B | |
| 72,717 | | |
| 11 | % | |
| 91,821 | | |
| 10 | % |
Item 2. Management’s Discussion and Analysis of Financial Condition
and Results of Operations.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
CONDITION AND RESULTS OF OPERATION
Management's discussion and analysis is intended
to be read in conjunction with the Company's unaudited financial statements and the integral notes thereto for the three-month period
ended June 30, 2024. The following statements may be forward looking in nature and actual results may differ materially.
A. RESULTS OF OPERATIONS
REVENUES: Total revenues from sales decreased to $333,569
for the three-month period ending June 30, 2024 as compared to $585,206 in the second quarter of 2023, reflecting a decrease of 22.5%.
Management believes the decrease in sales revenues is due to the decrease in customer demand. Year to date total revenues from sales decreased
to $689,630 in 2024 as compared to $890,295 in 2023, reflecting a decrease of 22.5%. Management believes the decrease in sales revenues
is due to customer demand slowing to higher interest rates.
The Company's revenues have historically fluctuated
from quarter to quarter due to timing factors such as product shipments to customers, customer order placement, customer buying trends,
and changes in the general economic environment. The procurement process regarding plant and project automation, or project development,
which usually surrounds the decision to purchase ESTeem products, can be lengthy. This procurement process may involve bid activities
unrelated to the ESTeem products, such as additional systems and subcontract work, as well as capital budget considerations on the part
of the customer. Because of the complexity of this procurement process, forecasts with regard to the Company's revenues are difficult
to predict.
A percentage breakdown of the Company’s market
segments of Domestic and Foreign Export sales for the three- and six-month periods ended June 30, 2024 and 2023 are as follows:
| |
Three Months ended June 30, 2024 | | |
Three Months ended June 30, 2023 | | |
Six Months ended June 30, 2024 | | |
Six Months ended June 30, 2023 | |
Domestic Sales | |
| 81 | % | |
| 98 | % | |
| 84 | % | |
| 98 | % |
Export Sales | |
| 19 | % | |
| 2 | % | |
| 16 | % | |
| 2 | % |
BACKLOG:
As of June 30, 2024, the Company had a sales order
backlog of nil. The Company’s customers generally place orders on an "as needed basis". Shipment for most of the Company’s
products is generally made within 1 to 5 working days after receipt of customer orders, with the exception of ongoing, scheduled projects,
and custom designed equipment.
COST OF SALES:
Cost of sales percentages for the second quarters
of 2024 and 2023 were 46.7% and 45.9% of respective net sales. Cost of sales percentages for the six-month periods ended June 30, 2024
and 2023 were 45.9% and 45.8%, respectively. The cost of sales percentage increase for the six month period ended June 3, 2024 is the
result of the product mix sold during the same period of 2023.
OPERATING EXPENSES:
The following is a delineation of operating expenses:
|
|
Three Months Ended |
|
|
|
|
|
Six Month Ended |
|
|
|
|
|
|
June 30,
2024 |
|
|
June 30,
2023 |
|
|
Increase
(Decrease) |
|
|
June 30,
2024 |
|
|
June 30,
2023 |
|
|
Increase
(Decrease) |
|
General and administrative |
|
$ |
62,670 |
|
|
$ |
61,492 |
|
|
$ |
1,178 |
|
|
$ |
151,448 |
|
|
$ |
146,257 |
|
|
$ |
5,191 |
|
Research and development |
|
|
35,080 |
|
|
|
28,021 |
|
|
|
7,059 |
|
|
|
64,027 |
|
|
|
56,684 |
|
|
|
7,343 |
|
Marketing and sales |
|
|
156,462 |
|
|
|
173,368 |
|
|
|
(16,906) |
|
|
|
325,127 |
|
|
|
321,595 |
|
|
|
3,532 |
|
Total operating expenses |
|
$ |
254,212 |
|
|
$ |
262,881 |
|
|
$ |
(8,669) |
|
|
$ |
540,602 |
|
|
$ |
524,536 |
|
|
$ |
16,066 |
|
General and administrative: For the second
quarter of 2024, general and administrative expenses increased $1,178 to $62,670, due to increased wages when compared with the same quarter
of 2023. For the six-month period ended June 30, 2024, general and administrative expenses increased by $5,191, to $151,448, due to increased
payroll and increased services purchased. General and administrative expenses were 18.8% compared to 10.5% of sales revenue for the second
quarter of 2024 and 22.0% compared to 16.4% of sales revenue for six-month period ended June 30, 2024.
Research and development: Research and development
expenses increased $7,059 to $35,080 during the second quarter of 2024 due to increased prototype expenses when compared with the same
quarter of 2023. For the six-month period, research and development expenses increased by $7,343 to $64,027, due to increased prototype
expenses. Research and development expenses were 10.5% compared to 4.8% of sales revenue for the second quarter of 2024 and 9.3% compared
to 6.4% of sales revenue for six-month period ended June 30, 2024.
Marketing and sales: During the second quarter
of 2024, marketing and sales expenses decreased $16,906 to $156,462 when compared with the same period of 2023, due to decreased payroll,
benefits expense, and travel. For the six-month period, marketing and sales expenses increased by $3,532 to $325,127, due to increased
advertising. Marketing and sales expenses were 46.9% compared to 29.6% of sales revenue for the second quarter of 2024 and 47.1% compared
to 36.1% of sales revenue for the six-month period ended June 30, 2024.
OTHER INCOME:
The Company earned $5,592 in interest income during
the quarter ended June 30, 2024 and $11,062 for the six-month period. Sources of this income were money market accounts and certificates
of deposit.
NET LOSS:
The Company had a net loss of $70,860 for the second
quarter of 2024 compared to a net income of $58,870 for the same quarter of 2023. For the six-month period ended June 30, 2024, the Company
recorded a net loss of $156,434 compared with a net loss of $33,254 for the same period of 2023. The increase in the net loss during 2024
is the result of decreased sales.
B. FINANCIAL
CONDITION, LIQUIDITY AND CAPITAL RESOURCES
The Corporation's current asset to current liabilities
ratio at June 30, 2024 was 12.4 compared to 16.2 at December 31, 2023. The decrease in current ratio is due to the increase of accounts
receivable, inventory, and accounts payable at June 30, 2024 as compared to December 31, 2023.
At June 30, 2024, the Company had cash and cash equivalents
of $722,634 as compared to cash and cash equivalent of $886,252 at December 31, 2023.
Cash used from operating activities decreased by $38,639
for the six-month period ended June 30, 2024 when compared to the same period in 2023. Although the net loss increased when compared to
last year there was an improvement in cash flow.. A decreased change to inventory of $89,208 and an increased change to accounts payable
of $81,969, had a positive impact to cash flows.
In management's opinion, the Company's cash and cash
equivalents and other working capital at June 30, 2024 is sufficient to satisfy requirements for operations, capital expenditures, and
other expenditures as may arise during 2024 and into the first half of 2025.
FORWARD LOOKING STATEMENTS: The above discussion
may contain forward looking statements that involve a number of risks and uncertainties. In addition to the factors discussed above, among
other factors that could cause actual results to differ materially are the following: competitive factors such as rival wireless architectures
and price pressures; availability of third party component products at reasonable prices; inventory risks due to shifts in market demand
and/or price erosion of purchased components; change in product mix, and risk factors that are listed in the Company's reports and registration
statements filed with the Securities and Exchange Commission.
OFF-BALANCE SHEET ARRANGEMENTS
The Company has no significant off-balance sheet arrangements
that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues
or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to its stockholders.
Item 1. Controls and Procedures
An evaluation has been performed under the supervision and with the participation
of our management, including our Chief Executive Officer and Principal Accounting Officer, of the effectiveness of the design and the
operation of our "disclosure controls and procedures" (as such term is defined in Rules 13a-15(e) under the Securities Exchange
Act of 1934) as of June 30, 2024. Based on that evaluation, our principal executive officer and our principal financial officer concluded
that the design and operation of our disclosure controls and procedures were effective as of June 30, 2024.
The design of any system of controls is based in part upon certain assumptions
about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under
all potential future conditions, regardless of how remote. However, management believes that our system of disclosure controls and procedures
are designed to provide a reasonable level of assurance that the objectives of the system will be met.
Changes in Internal Control Over Financial Reporting
There have not been any changes in our internal control
over financial reporting (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) during the most recent fiscal
quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
PART II—OTHER INFORMATION
Item 1. Legal Proceedings
None.
Item 2. Unregistered Sales of Securities
None.
Item 3. Defaults Upon Senior Securities
None.
Item 4. Mine Safety Disclosures
Not Applicable
Item 5. Other Information
During
the three months ended June 30, 2024, no director or officer of the Company adopted,
modified, or terminated any
contract, instruction or written plan for the purchase or sale of our securities that was intended to satisfy the affirmative
defense conditions of Rule 10b5-1(c) under the Exchange Act or any “non-Rule 10b5-1 arrangement” as defined in Item
408(c) of Regulation S-K.
Item 6. Exhibits
SIGNATURES
In accordance with the requirements of the Exchange
Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
|
ELECTRONIC
SYSTEMS TECHNOLOGY, INC.
|
|
By: /s/ Daniel M. Tolley |
Date: July 23, 2024 |
Name: Daniel M. Tolley |
|
Title: President |
(Principal Executive Officer) |
|
By: /s/ Michael W. Eller |
Date: July 23, 2024 |
Name: Michael W. Eller |
|
Title: Vice President Administration |
(Principal Accounting Officer) |
Exhibit 31.1
CERTIFICATION
I, Daniel M. Tolley, certify that:
|
1. |
I have reviewed this quarterly report on Form 10-Q of Electronic Systems Technology, 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: |
|
(a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our 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; |
|
(b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our 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; |
|
(c) |
Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our 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 |
|
(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 (fourth 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 and I have disclosed, based on our 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: |
| (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 |
| (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. |
/s/ Daniel M. Tolley
Daniel M. Tolley
President
(Chief Executive Officer)
Date: July 23, 2024
A signed original of this written statement has been provided to the registrant
and will be retained by the registrant to be furnished to the Securities and Exchange Commission or its staff upon request.
Exhibit 31.2
CERTIFICATION
I, Michael Eller, certify that:
|
1. |
I have reviewed this quarterly report on Form 10-Q of Electronic Systems Technology, 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: |
|
(a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our 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; |
|
(b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our 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; |
|
(c) |
Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our 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 |
|
(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 (fourth 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 and I have disclosed, based on our 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: |
| (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 |
| (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. |
/s/ Michael Eller
Michael Eller
CFO
Principal Accounting Officer
Date: July 23, 2024
A signed original of this written statement has been
provided to the registrant and will be retained by the registrant to be furnished to the Securities and Exchange Commission or its staff
upon request.
Exhibit 32.1
CERTIFICATION
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY
ACT OF 2002
(18 U.S.C. 1350)
In connection with the quarterly report of Electronic Systems Technology
Inc. (the "Company") on Form 10-Q for the quarter ended June 30, 2024, as filed with the Securities and Exchange Commission
on the date hereof (the "Report"), I, Daniel M. Tolley, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, that:
- The Report fully complies with
the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
- The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the Company.
/s/ Daniel M. Tolley
Daniel M. Tolley
President
(Chief Executive Officer)
Date: July 23, 2024
This certification is being furnished to the Securities and Exchange
Commission as an exhibit to the Quarterly Report and shall not be deemed filed by the Company for purposes of §18 of the Securities
Exchange Act of 1934, as amended; and is not to be incorporated by reference into any filing of the Company, whether made before or after
the date hereof, regardless of any general incorporation language in such filing.
A signed original of this written statement has been
provided to the Registrant and will be retained by the Registrant to be furnished to the Securities and Exchange Commission or its staff
upon request.
Exhibit 32.2
CERTIFICATION
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY
ACT OF 2002
(18 U.S.C. 1350)
In connection with the quarterly report of Electronic Systems Technology
Inc. (the "Company") on Form 10-Q for the quarter ended June 30, 2024,1 as filed with the Securities and Exchange Commission
on the date hereof (the "Report"), I, Michael Eller, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:
- The Report fully complies with
the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
- The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the Company.
/s/ Michael Eller
Michael Eller
Vice President Administration/CFO
(Principal Accounting Officer)
Date: July 23, 2024
This certification is being furnished to the Securities and Exchange
Commission as an exhibit to the Quarterly Report and shall not be deemed filed by the Company for purposes of §18 of the Securities
Exchange Act of 1934, as amended.; and is not to be incorporated by reference into any filing of the Company, whether made before or after
the date hereof, regardless of any general incorporation language in such filing.
A signed original of this written statement has been
provided to the Registrant and will be retained by the Registrant to be furnished to the Securities and Exchange Commission or its staff
upon request.
v3.24.2
Cover - shares
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6 Months Ended |
|
Jun. 30, 2024 |
Jul. 23, 2024 |
Cover [Abstract] |
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Document Fiscal Year Focus |
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|
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Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
000-27793
|
|
Entity Registrant Name |
ELECTRONIC SYSTEMS TECHNOLOGY INC
|
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Entity Central Index Key |
0000752294
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Entity Tax Identification Number |
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WA
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Common Stock, $0.001 par value
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ELST
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v3.24.2
CONDENSED BALANCE SHEETS (Unaudited) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Current assets |
|
|
Cash and cash equivalents |
$ 322,634
|
$ 486,252
|
Certificates of deposit |
400,000
|
400,000
|
Accounts receivable, net |
76,322
|
52,592
|
Inventories |
748,344
|
722,457
|
Prepaid expenses |
20,961
|
19,278
|
Accrued interest receivable |
1,235
|
1,906
|
Total current assets |
1,569,496
|
1,682,485
|
Property and equipment, net of depreciation |
17,502
|
18,255
|
Right to use – Lease, net of amortization |
10,363
|
30,298
|
Total assets |
1,597,361
|
1,731,038
|
Current liabilities |
|
|
Accounts payable |
74,117
|
37,355
|
Accrued wages |
9,527
|
4,188
|
Operating lease liability, current portion |
10,521
|
30,773
|
Accrued vacation pay |
25,631
|
21,243
|
Other accrued liabilities |
6,741
|
10,221
|
Total liabilities |
126,537
|
103,780
|
Stockholders' equity |
|
|
Common stock, $0.001 par value 50,000,000 shares authorized 4,946,502 and 4,946,502 shares issued and outstanding, respectively |
4,947
|
4,947
|
Additional paid-in capital |
933,105
|
933,105
|
Retained earnings |
532,772
|
689,206
|
Total stockholders' equity |
1,470,824
|
1,627,258
|
Total liabilities and stockholders' equity |
$ 1,597,361
|
$ 1,731,038
|
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v3.24.2
CONDENSED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
50,000,000
|
50,000,000
|
Common stock, shares issued |
4,946,502
|
4,946,502
|
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4,946,502
|
4,946,502
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.24.2
CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Income Statement [Abstract] |
|
|
|
|
SALES - NET |
$ 333,569
|
$ 585,206
|
$ 689,630
|
$ 890,295
|
COST OF SALES |
(155,809)
|
(268,636)
|
(316,524)
|
(408,196)
|
GROSS PROFIT |
177,760
|
316,570
|
373,106
|
482,099
|
Operating Expenses |
|
|
|
|
General and administrative |
62,670
|
61,492
|
151,448
|
146,257
|
Research and development |
35,080
|
28,021
|
64,027
|
56,684
|
Marketing and sales |
156,462
|
173,368
|
325,127
|
321,595
|
TOTAL OPERATING EXPENSE |
254,212
|
262,881
|
540,602
|
524,536
|
OPERATING INCOME (LOSS) |
(76,452)
|
53,689
|
(167,496)
|
(42,437)
|
OTHER INCOME |
|
|
|
|
Interest income |
5,592
|
5,181
|
11,062
|
9,183
|
TOTAL OTHER INCOME |
5,592
|
5,181
|
11,062
|
9,183
|
NET INCOME (LOSS) BEFORE INCOME TAX |
(70,860)
|
58,870
|
(156,434)
|
(33,254)
|
Benefit (provision) for income tax |
0
|
0
|
0
|
0
|
NET INCOME (LOSS) |
$ (70,860)
|
$ 58,870
|
$ (156,434)
|
$ (33,254)
|
Basic earnings per share |
$ (0.01)
|
$ 0.01
|
$ (0.03)
|
$ (0.01)
|
Diluted earnings per share |
$ (0.01)
|
$ 0.01
|
$ (0.03)
|
$ (0.01)
|
Basic weighted average shares used in computing income (loss) per share: |
4,946,502
|
4,946,502
|
4,946,502
|
4,946,502
|
Diluted weighted average shares used in computing income (loss) per share: |
4,946,502
|
4,946,502
|
4,946,502
|
4,946,502
|
X |
- DefinitionThe aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
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v3.24.2
CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
|
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
CASH FLOWS FROM OPERATING ACTIVITIES: |
|
|
Net loss |
$ (156,434)
|
$ (33,254)
|
Noncash items included in net loss: |
|
|
Depreciation and amortization |
2,057
|
418
|
Stock based compensation |
0
|
693
|
Changes in operating assets and liabilities: |
|
|
Accounts receivable, net |
(23,730)
|
(36,474)
|
Inventories |
(25,887)
|
(115,095)
|
Accrued interest receivable |
671
|
109
|
Prepaid expenses |
(1,683)
|
22,901
|
Accounts payable |
36,762
|
(45,207)
|
Other accrued liabilities |
5,930
|
4,956
|
NET CASH USED IN OPERATING ACTIVITIES |
(162,314)
|
(200,953)
|
CASH FLOWS FROM INVESTING ACTIVITIES: |
|
|
Purchase of fixed assets |
(1,304)
|
(19,769)
|
Certificates of deposit redeemed |
700,000
|
751,699
|
Certificates of deposit purchased |
(700,000)
|
(900,000)
|
NET CASH USED IN INVESTING ACTIVITIES |
(1,304)
|
(168,070)
|
NET DECREASE IN CASH AND CASH EQUIVALENTS |
(163,618)
|
(369,023)
|
Cash and cash equivalents at beginning of period |
486,252
|
751,118
|
Cash and cash equivalents at end of period |
$ 322,634
|
$ 382,095
|
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v3.24.2
CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Dec. 31, 2022 |
$ 4,947
|
$ 932,412
|
$ 849,989
|
$ 1,787,348
|
Beginning balance, shares at Dec. 31, 2022 |
4,946,502
|
|
|
|
Net income (loss) |
|
|
(92,124)
|
(92,124)
|
Ending balance, value at Mar. 31, 2023 |
$ 4,947
|
932,412
|
757,865
|
1,695,224
|
Ending balance, shares at Mar. 31, 2023 |
4,946,502
|
|
|
|
Beginning balance, value at Dec. 31, 2022 |
$ 4,947
|
932,412
|
849,989
|
1,787,348
|
Beginning balance, shares at Dec. 31, 2022 |
4,946,502
|
|
|
|
Net income (loss) |
|
|
|
(33,254)
|
Ending balance, value at Jun. 30, 2023 |
$ 4,947
|
933,105
|
816,735
|
1,754,787
|
Ending balance, shares at Jun. 30, 2023 |
4,946,502
|
|
|
|
Beginning balance, value at Mar. 31, 2023 |
$ 4,947
|
932,412
|
757,865
|
1,695,224
|
Beginning balance, shares at Mar. 31, 2023 |
4,946,502
|
|
|
|
Net income (loss) |
|
|
58,870
|
58,870
|
Stock based compensation |
|
693
|
|
693
|
Ending balance, value at Jun. 30, 2023 |
$ 4,947
|
933,105
|
816,735
|
1,754,787
|
Ending balance, shares at Jun. 30, 2023 |
4,946,502
|
|
|
|
Beginning balance, value at Dec. 31, 2023 |
$ 4,947
|
933,105
|
689,206
|
1,627,258
|
Beginning balance, shares at Dec. 31, 2023 |
4,946,502
|
|
|
|
Net income (loss) |
|
|
(85,574)
|
(85,574)
|
Ending balance, value at Mar. 31, 2024 |
$ 4,947
|
933,105
|
603,632
|
1,541,684
|
Ending balance, shares at Mar. 31, 2024 |
4,946,502
|
|
|
|
Beginning balance, value at Dec. 31, 2023 |
$ 4,947
|
933,105
|
689,206
|
1,627,258
|
Beginning balance, shares at Dec. 31, 2023 |
4,946,502
|
|
|
|
Net income (loss) |
|
|
|
(156,434)
|
Ending balance, value at Jun. 30, 2024 |
$ 4,947
|
933,105
|
532,772
|
1,470,824
|
Ending balance, shares at Jun. 30, 2024 |
4,946,502
|
|
|
|
Beginning balance, value at Mar. 31, 2024 |
$ 4,947
|
933,105
|
603,632
|
1,541,684
|
Beginning balance, shares at Mar. 31, 2024 |
4,946,502
|
|
|
|
Net income (loss) |
|
|
(70,860)
|
(70,860)
|
Ending balance, value at Jun. 30, 2024 |
$ 4,947
|
$ 933,105
|
$ 532,772
|
$ 1,470,824
|
Ending balance, shares at Jun. 30, 2024 |
4,946,502
|
|
|
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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v3.24.2
Pay vs Performance Disclosure - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Pay vs Performance Disclosure [Table] |
|
|
|
|
|
|
Net Income (Loss) |
$ (70,860)
|
$ (85,574)
|
$ 58,870
|
$ (92,124)
|
$ (156,434)
|
$ (33,254)
|
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v3.24.2
BASIS OF PRESENTATION
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
BASIS OF PRESENTATION |
NOTE 1 - BASIS OF PRESENTATION
The condensed financial statements, including notes,
of Electronic Systems Technology, Inc. (the "Company") are representations of the Company’s management, which is responsible
for their integrity and objectivity. The accompanying unaudited condensed financial statements have been prepared by the Company in accordance
with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information,
as well as the instructions to Form 10-Q. Accordingly, the financial statements do not include all of the information and footnotes required
by U.S. GAAP for complete financial statements. In the opinion of management, the accompanying unaudited condensed financial statements
contain all adjustments, consisting of only normal recurring adjustments, necessary for a fair statement of its financial position as
of June 30, 2024, and its results of operations, cash flows, and changes in stockholders’ equity for the three and six months ended
June 30, 2024 and 2023. The balance sheet at December 31, 2023 was derived from audited annual financial statements but does not contain
all of the footnote disclosures from the annual financial statements. All amounts presented are in U.S. dollars. For further information,
refer to the financial statements and footnotes thereto in the Company’s Annual Report on Form 10-K for the year ended December
31, 2023.
The results of operations for the three and six-month
periods ended June 30, 2024 are not necessarily indicative of the results expected for the full fiscal year or for any other fiscal period.
The Company estimates that for 2024 the anticipated effective annual federal income tax rate will be 0%.
New Accounting Pronouncements
Accounting standards that have been issued by the
Financial Accounting Standards Board that do not require adoption until a future date are not expected to have a material impact on the
financial statements upon adoption.
|
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- DefinitionThe entire disclosure for the basis of presentation and significant accounting policies concepts. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). Accounting policies describe all significant accounting policies of the reporting entity.
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v3.24.2
INVENTORIES
|
6 Months Ended |
Jun. 30, 2024 |
Inventory Disclosure [Abstract] |
|
INVENTORIES |
NOTE 2 - INVENTORIES
Inventories are stated at lower of direct cost or
net realizable value with cost determined using the FIFO (first in, first out) method. Inventories consist of the following:
Schedule of inventories | |
| | | |
| | |
| |
June 30, 2024 | | |
December 31, 2023 | |
Parts | |
$ | 102,952 | | |
$ | 118,472 | |
Work in progress | |
| 386,694 | | |
| 313,597 | |
Finished goods | |
| 258,698 | | |
| 290,388 | |
Total inventories | |
$ | 748,344 | | |
$ | 722,457 | |
|
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v3.24.2
EARNINGS (LOSS) PER SHARE
|
6 Months Ended |
Jun. 30, 2024 |
Earnings Per Share [Abstract] |
|
EARNINGS (LOSS) PER SHARE |
NOTE 3 - EARNINGS (LOSS) PER SHARE
Basic earnings (loss) per share excludes dilution
and is computed by dividing income (loss) available to common stockholders by the weighted-average number of shares of common stock outstanding
for the period. Diluted earnings (loss) per share reflects potential dilution occurring if securities or other contracts to issue common
stock were exercised or converted into Common Stock or resulted in the issuance of common stock that then shared in the earnings of the
Company. At June 30, 2024 and 2023, the Company had 225,000 and 225,000 outstanding stock options, respectively, that could have a dilutive
effect on future periods’ net income. The stock options were not included in the calculation of diluted earnings per share for either
period as they were anti-dilutive.
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v3.24.2
STOCK OPTIONS
|
6 Months Ended |
Jun. 30, 2024 |
Share-Based Payment Arrangement [Abstract] |
|
STOCK OPTIONS |
NOTE 4 - STOCK OPTIONS
On June 9, 2023, the Board of Directors granted 45,000
options to employees. The new options have an exercise price of $0.40, a term of 5 years, and vest immediately. The fair value of the
options was determined using the Black-Scholes model using the following variables: stock price of $0.24, volatility of 104.1%, expected
term of 5 years with a forfeiture rate of 95%, and a discount factor of 3.92%. Share based compensation of $693 ($534 in marketing and
sales and $159 in general and administrative in the condensed statement of operations) was recognized during the three and six-month periods
ended June 30, 2023.
As of June 30, 2024, there were 225,000 options outstanding
with a weighted average exercise price of $0.40 per share, a weighted average remaining life of 1.3 years and had intrinsic value of $11,250.
|
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v3.24.2
REVENUE
|
6 Months Ended |
Jun. 30, 2024 |
Revenue from Contract with Customer [Abstract] |
|
REVENUE |
NOTE 5 – REVENUE
The Company product revenue includes industrial wireless
products and accessories such as antennas, power supplies and cable assemblies. The Company also provides direct site support and engineering
services to customers, such as repair and upgrade of its products. During the three-month periods ended June 30, 2024 and 2023, the Company’s
revenue from products sales was $326,469 and $575,306, respectively. Revenue from site support and engineering services was $7,100 and
$9,900 respectively, over the same periods.
During the six-month periods ended June 30, 2024 and
2023, the Company’s revenue from products sales was $671,630 and $872,895, respectively. Revenue from site support and engineering
services was $18,000 and $17,400 respectively, over the same periods.
The Company’s customers, to which trade credit
terms are extended, consist of United States and local governments and foreign and domestic companies. Domestic sales for the three-month
period ended June 30, 2024 and June 30, 2023 were $269,355 and $575,683, respectively. Sales to foreign customers for the three-month
period ended June 30, 2024 and June 30, 2023 were $64,214 and $9,523, respectively.
Domestic sales for the six-month period ended June
30, 2024 and June 30, 2023 were $582,595 and $869,591, respectively. Sales to foreign customers for the six-month period ended June 30,
2024 and June 30, 2023 were $107,035 and $20,704, respectively.
For the three-month period ended June 30, 2024, sales
to two customers represented more than 10% of total revenue, three customers represented more than 10% of total revenue for the same period
in 2023.
Schedule of revenue | |
| | | |
| | | |
| | | |
| | |
| |
2024 Sales | | |
2024 %age of Total Sales | | |
2023 Sales | | |
2023 %age of Total Sales | |
Customer A | |
$ | 36,342 | | |
| 11 | % | |
$ | 134,604 | | |
| 23 | % |
Customer B | |
| 32,996 | | |
| 10 | % | |
| 76,993 | | |
| 13 | % |
Customer C | |
| | | |
| | | |
| 56,861 | | |
| 10 | % |
For the six-month period ended June 30, 2024, sales
to two customers represented more than 10% of total revenue, two customers represented more than 10% of total revenue for the same period
in 2023.
| |
2024 Sales | | |
2024 %age of Total Sales | | |
2023 Sales | | |
2023 %age of Total Sales | |
Customer A | |
$ | 73,534 | | |
| 11 | % | |
$ | 204,694 | | |
| 23 | % |
Customer B | |
| 72,717 | | |
| 11 | % | |
| 91,821 | | |
| 10 | % |
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INVENTORIES (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Inventory Disclosure [Abstract] |
|
Schedule of inventories |
Schedule of inventories | |
| | | |
| | |
| |
June 30, 2024 | | |
December 31, 2023 | |
Parts | |
$ | 102,952 | | |
$ | 118,472 | |
Work in progress | |
| 386,694 | | |
| 313,597 | |
Finished goods | |
| 258,698 | | |
| 290,388 | |
Total inventories | |
$ | 748,344 | | |
$ | 722,457 | |
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REVENUE (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Revenue from Contract with Customer [Abstract] |
|
Schedule of revenue |
Schedule of revenue | |
| | | |
| | | |
| | | |
| | |
| |
2024 Sales | | |
2024 %age of Total Sales | | |
2023 Sales | | |
2023 %age of Total Sales | |
Customer A | |
$ | 36,342 | | |
| 11 | % | |
$ | 134,604 | | |
| 23 | % |
Customer B | |
| 32,996 | | |
| 10 | % | |
| 76,993 | | |
| 13 | % |
Customer C | |
| | | |
| | | |
| 56,861 | | |
| 10 | % |
For the six-month period ended June 30, 2024, sales
to two customers represented more than 10% of total revenue, two customers represented more than 10% of total revenue for the same period
in 2023.
| |
2024 Sales | | |
2024 %age of Total Sales | | |
2023 Sales | | |
2023 %age of Total Sales | |
Customer A | |
$ | 73,534 | | |
| 11 | % | |
$ | 204,694 | | |
| 23 | % |
Customer B | |
| 72,717 | | |
| 11 | % | |
| 91,821 | | |
| 10 | % |
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v3.24.2
INVENTORIES (Details) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Inventory Disclosure [Abstract] |
|
|
Parts |
$ 102,952
|
$ 118,472
|
Work in progress |
386,694
|
313,597
|
Finished goods |
258,698
|
290,388
|
Total inventories |
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$ 722,457
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v3.24.2
REVENUE (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Disaggregation of Revenue [Line Items] |
|
|
|
|
Sales |
$ 333,569
|
$ 585,206
|
$ 689,630
|
$ 890,295
|
Customer A [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Sales |
$ 36,342
|
$ 134,604
|
$ 73,534
|
$ 204,694
|
% age of total sales |
11.00%
|
23.00%
|
11.00%
|
23.00%
|
Customer B [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Sales |
$ 32,996
|
$ 76,993
|
$ 72,717
|
$ 91,821
|
% age of total sales |
10.00%
|
13.00%
|
11.00%
|
10.00%
|
Customer C [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Sales |
|
$ 56,861
|
|
|
% age of total sales |
|
10.00%
|
|
|
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- DefinitionFor an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.
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v3.24.2
REVENUE (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Disaggregation of Revenue [Line Items] |
|
|
|
|
Revenue |
$ 333,569
|
$ 585,206
|
$ 689,630
|
$ 890,295
|
Geographic Distribution, Domestic [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Revenue |
269,355
|
575,683
|
582,595
|
869,591
|
Geographic Distribution, Foreign [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Revenue |
64,214
|
9,523
|
107,035
|
20,704
|
Product [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Revenue |
326,469
|
575,306
|
671,630
|
872,895
|
Maintenance [Member] |
|
|
|
|
Disaggregation of Revenue [Line Items] |
|
|
|
|
Revenue |
$ 7,100
|
$ 9,900
|
$ 18,000
|
$ 17,400
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
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