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ELECTRONIC SYSTEMS TECHNOLOGY, INC. STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2019
Mar. 31, 2018
Cash flows from operating activities    
Net loss $ (110,306) $ (54,826)
Noncash items included in net loss    
Depreciation 1,738 1,993
Share based compensation 2,282 0
Changes in operating assets and liabilities    
Accounts receivable, net 62 (104,035)
Inventories 52,272 39,576
Accrued interest receivable 4,350 5,218
Prepaid expenses (1,085) (2,390)
Accounts payable (88,989) (24,914)
Refundable deposits (1,010) (126)
Other accrued liabilities 13,655 7,135
NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES (127,031) (132,369)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Certificates of deposit redeemed 150,001 150,000
NET CASH PROVIDED FROM INVESTING ACTIVITIES 150,001 150,000
CASH FLOWS USED IN FINANCING ACTIVITIES:    
Repurchase of shares of common stock 0 (14,920)
NET CASH USED IN FINANCING ACTIVITIES 0 (14,920)
NET INCREASE IN CASH AND CASH EQUIVALENTS 22,970 2,711
Cash and cash equivalents at beginning of period 274,936 323,667
Cash and cash equivalents at end of period $ 297,906 $ 326,378