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ELECTRONIC SYSTEMS TECHNOLOGY, INC. STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2017
Mar. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (84,487) $ (9,826)
Noncash items included in net loss:    
Depreciation 4,985 6,573
Deferred income taxes   400
Changes in operating assets and liabilities:    
Accounts receivable, net (75,616) (133,628)
Inventories 108,211 25,971
Accrued interest receivable 3,808 6,284
Prepaid expenses 2,305 1,033
Accounts payable 41,262 5,213
Refundable deposits (905)  
Accrued liabilities 7,172 11,002
NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES 6,735 (86,980)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Certificates of deposit redeemed 250,000 452,625
NET CASH PROVIDED FROM INVESTING ACTIVITIES 250,000 452,625
CASH FLOWS USED IN FINANCING ACTIVITIES:    
Repurchase of shares (3,352) (29,472)
NET CASH USED IN FINANCING ACTIVITIES (3,352) (29,472)
NET INCREASE IN CASH AND CASH EQUIVALENTS 253,383 336,173
Cash and cash equivalents at beginning of period 502,971 618,060
Cash and cash equivalents at end of period $ 756,354 $ 954,233