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| | | <link:roleType roleURI="http://esteem.com/role/CondensedBalanceSheets" id="CondensedBalanceSheets"> |
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| | | <link:roleType roleURI="http://esteem.com/role/CondensedStatementsOfOperations" id="CondensedStatementsOfOperations"> |
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| | | <link:roleType roleURI="http://esteem.com/role/BasisOfPresentation" id="BasisOfPresentation"> |
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| | | <link:roleType roleURI="http://esteem.com/role/EarningsLossPerShare" id="EarningsLossPerShare"> |
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| | | <link:roleType roleURI="http://esteem.com/role/StockOptions" id="StockOptions"> |
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| | | <link:roleType roleURI="http://esteem.com/role/Leases" id="Leases"> |
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| | | <link:roleType roleURI="http://esteem.com/role/CaresActRetentionCredit" id="CaresActRetentionCredit"> |
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| | | <link:roleType roleURI="http://esteem.com/role/InventoriesTables" id="InventoriesTables"> |
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| | | <link:roleType roleURI="http://esteem.com/role/RevenueTables" id="RevenueTables"> |
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| | | <link:roleType roleURI="http://esteem.com/role/LeasesTables" id="LeasesTables"> |
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| | | <link:roleType roleURI="http://esteem.com/role/InventoriesDetails" id="InventoriesDetails"> |
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| | | <link:roleType roleURI="http://esteem.com/role/StockOptionsDetailsNarrative" id="StockOptionsDetailsNarrative"> |
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| | | <link:roleType roleURI="http://esteem.com/role/LeasesDetails" id="LeasesDetails"> |
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| | | <link:roleType roleURI="http://esteem.com/role/LeasesDetailsNarrative" id="LeasesDetailsNarrative"> |
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| | | <link:roleType roleURI="http://esteem.com/role/CaresActRetentionCreditDetailsNarrative" id="CaresActRetentionCreditDetailsNarrative"> |
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| <element id="ELST_LeaseOfLesseeDisclosureTextBlock" name="LeaseOfLesseeDisclosureTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item"/> |
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