ELECTRONIC SYSTEMS TECHNOLOGY, INC. BALANCE SHEETS (Interim period unaudited) - USD ($)		Sep. 30, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents		$ 530,964	$ 637,086
Certificates of deposit		1,202,625	1,402,625
Accounts receivable		195,772	94,864
Inventories		626,349	719,137
Accrued interest receivable		8,093	3,109
Prepaid insurance		2,806	5,505
Prepaid expenses		19,534	8,919
Deferred income tax asset, current		25,214	49,600
Total current assets		2,611,357	2,920,845
Property and equipment, net		84,473	91,907
Deferred income tax asset, net		54,708	31,301
Total assets		2,750,538	3,044,053
Current liabilities
Accounts payable		21,634	14,573
Accrued liabilities		36,541	43,045
Refundable deposits			26,247
Total current liabilities		58,175	83,865
Total liabilities		58,175	83,865
COMMITMENTS and CONTINGENCIES	[1]	0	0
Stockholders' equity
Common stock, $0.001 par value 50,000,000 shares authorized 5,158,667 shares issued and outstanding		5,159	5,159
Additional paid-in capital		1,007,861	1,007,861
Retained earnings		1,679,343	1,947,168
Total stockholders' equity		2,692,363	2,960,188
Total liabilities and stockholders' equity		$ 2,750,538	$ 3,044,053

[1] Notes 4, 5 and 7