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ELECTRONIC SYSTEMS TECHNOLOGY, INC. STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2015
Sep. 30, 2014
Income statement        
SALES, NET $ 401,748 $ 355,651 $ 1,160,527 $ 1,287,436
SITE SUPPORT 37,332 24,756 81,899 125,057
COST OF SALES (185,725) (190,126) (561,164) (648,055)
GROSS PROFIT 253,355 190,281 681,262 764,438
OPERATING EXPENSES        
General and administrative 71,191 67,284 255,555 225,073
Research and development 72,502 80,798 219,731 205,440
Marketing 124,145 111,456 391,070 342,381
Customer service 32,658 29,699 91,466 88,404
TOTAL OPERATING EXPENSES 300,496 289,237 957,822 861,298
OPERATING INCOME (LOSS) (47,141) (98,956) (276,560) (96,859)
OTHER INCOME        
Interest income 2,937 2,492 8,735 8,017
TOTAL OTHER INCOME 2,937 2,492 8,735 8,017
NET INCOME (LOSS) BEFORE INCOME TAX (44,204) (96,464) (267,825) (88,842)
Benefit (provision) for income tax   2,660   2,000
NET INCOME (LOSS) $ (44,204) $ (93,804) $ (267,825) $ (86,842)
Basic and diluted earnings per share $ (0.01) $ (0.02) $ (0.05) $ (0.02)
Weighted average shares used in computing income (loss) per share: Basic and diluted 5,158,667 5,158,667 5,158,667 5,158,667