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Electronic Systems Technology Inc. – ‘10-Q’ for 9/30/23 – ‘EX-101.PRE’

On:  Wednesday, 10/25/23, at 10:26am ET   ·   For:  9/30/23   ·   Accession #:  1079973-23-1482   ·   File #:  0-27793

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/25/23  Elec Systems Technology Inc.      10-Q        9/30/23   40:2M                                     Edgar Tech & Bus… Inc/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    400K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     17K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     17K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     13K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     13K 
11: R1          Cover                                               HTML     65K 
12: R2          Condensed Balance Sheets (Unaudited)                HTML    104K 
13: R3          Condensed Balance Sheets (Unaudited)                HTML     23K 
                (Parenthetical)                                                  
14: R4          Condensed Statements of Operations (Unaudited)      HTML     74K 
15: R5          Condensed Statements of Operations (Unaudited)      HTML     31K 
                (Parenthetical)                                                  
16: R6          Condensed Statements of Cash Flows (Unaudited)      HTML     73K 
17: R7          Condensed Statements of Changes in Stockholders'    HTML     48K 
                Equity (Unaudited)                                               
18: R8          Basis of Presentation                               HTML     18K 
19: R9          Inventories                                         HTML     20K 
20: R10         Earnings (Loss) Per Share                           HTML     17K 
21: R11         Stock Options                                       HTML     24K 
22: R12         Revenue                                             HTML     54K 
23: R13         Leases                                              HTML     43K 
24: R14         Cares Act Retention Credit                          HTML     19K 
25: R15         Inventories (Tables)                                HTML     20K 
26: R16         Revenue (Tables)                                    HTML     41K 
27: R17         Leases (Tables)                                     HTML     38K 
28: R18         Inventories (Details)                               HTML     21K 
29: R19         Earnings (Loss) Per Share (Details Narrative)       HTML     15K 
30: R20         Stock Options (Details Narrative)                   HTML     52K 
31: R21         Revenue (Details)                                   HTML     39K 
32: R22         Revenue (Details Narrative)                         HTML     34K 
33: R23         Leases (Details)                                    HTML     23K 
34: R24         Leases (Details Narrative)                          HTML     32K 
35: R25         Cares Act Retention Credit (Details Narrative)      HTML     14K 
38: XML         IDEA XML File -- Filing Summary                      XML     60K 
36: XML         XBRL Instance -- elst_10q_htm                        XML    445K 
37: EXCEL       IDEA Workbook of Financial Report Info              XLSX     44K 
 7: EX-101.CAL  XBRL Calculations -- elst-20230930_cal               XML     92K 
 8: EX-101.DEF  XBRL Definitions -- elst-20230930_def                XML    132K 
 9: EX-101.LAB  XBRL Labels -- elst-20230930_lab                     XML    387K 
10: EX-101.PRE  XBRL Presentations -- elst-20230930_pre              XML    292K 
 6: EX-101.SCH  XBRL Schema -- elst-20230930                         XSD     53K 
39: JSON        XBRL Instance as JSON Data -- MetaLinks              208±   283K 
40: ZIP         XBRL Zipped Folder -- 0001079973-23-001482-xbrl      Zip     91K

‘EX-101.PRE’   —   XBRL Presentations — elst-20230930_pre

This Exhibit is an XBRL File.

                                                                                                                                                                                
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200"/>
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<link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapVariableLeaseCost" xlink:type="arc"/>
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<link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLeaseCost" xlink:type="arc"/>
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapMajorPropertyClassAxis" order="10"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapMajorPropertyClassAxis" xlink:to="loc_us-gaapMajorPropertyClassDomain" order="0"/>
<link:loc xlink:type="locator" xlink:href="elst-20230930.xsd#ELST_MonthlyRateYearOneMember" xlink:label="loc_ELSTMonthlyRateYearOneMember"/>
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<link:loc xlink:type="locator" xlink:href="elst-20230930.xsd#ELST_MonthlyRateYearTwoMember" xlink:label="loc_ELSTMonthlyRateYearTwoMember"/>
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<link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLeaseCost" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
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<link:presentationLink xlink:type="extended" xlink:role="http://esteem.com/role/CaresActRetentionCreditDetailsNarrative" xlink:title="00000025 - Disclosure - CARES ACT RETENTION CREDIT (Details Narrative)">
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