ELECTRONIC SYSTEMS TECHNOLOGY, INC. STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities
Net loss	$ 151,052	$ (192,181)
Noncash items included in net income (loss)
Depreciation	2,578	3,476
Share based compensation	0	2,282
Gain on forgiveness of CARES Act loan	(150,118)	0
Changes in operating assets and liabilities:
Accounts receivable, net	127,588	23,557
Inventories	139,934	19,291
Accrued interest receivable	3,845	1,950
Prepaid expenses	4,745	515
Accounts payable	5,146	(75,507)
Other accrued liabilities	64,152	14,843
NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES	348,922	(201,774)
CASH FLOWS FROM INVESTING ACTIVITIES:
Certificates of deposit redeemed	249,999	450,001
Certificates of deposit purchased	0	(300,000)
NET CASH PROVIDED FROM INVESTING ACTIVITIES	249,999	150,001
CASH FLOWS USED IN FINANCING ACTIVITIES:
Principal payments on CARES Act loan payable (round 1)	(1,975)	0
Proceeds from CARES Act loan payable (rounds 1 and 2)	130,255	171,712
NET CASH PROVIDED (USED) IN FINANCING ACTIVITIES	128,280	171,712
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS	727,201	119,939
Cash and cash equivalents at beginning of period	308,110	274,936
Cash and cash equivalents at end of period	$ 1,035,311	$ 394,875