| | | | | | | | | | | | | | | | | | | | | |
<?xml version="1.0" encoding="windows-1252"?> |
<!-- Produced by EDGARsuite software, Advanced Computer Innovations, Inc., Copyright (C) 2008-2020 [PPXAG53J5197VJVV3TY7]. www.edgarsuite.com --> |
<link:linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:fil="http://www.esteem.com/20200630" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance"> |
| <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all"/> |
| <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension"/> |
| <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default"/> |
| <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain"/> |
| <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DocumentDocumentAndEntityInformation" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DocumentDocumentAndEntityInformation"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DocumentDocumentAndEntityInformation"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_ElectronicSystemsTechnologyIncBalanceSheetsUnaudited" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_ElectronicSystemsTechnologyIncBalanceSheetsUnaudited"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_ElectronicSystemsTechnologyIncBalanceSheetsUnaudited"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_ElectronicSystemsTechnologyIncBalanceSheetsUnauditedParenthetical" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_ElectronicSystemsTechnologyIncBalanceSheetsUnauditedParenthetical"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_ElectronicSystemsTechnologyIncBalanceSheetsUnauditedParenthetical"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_ELECTRONICSYSTEMSTECHNOLOGYINCSTATEMENTSOFOPERATIONSUnaudited" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_ELECTRONICSYSTEMSTECHNOLOGYINCSTATEMENTSOFOPERATIONSUnaudited"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_ELECTRONICSYSTEMSTECHNOLOGYINCSTATEMENTSOFOPERATIONSUnaudited"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_ELECTRONICSYSTEMSTECHNOLOGYINCSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITYUnaudited" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_ELECTRONICSYSTEMSTECHNOLOGYINCSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITYUnaudited"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_ELECTRONICSYSTEMSTECHNOLOGYINCSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITYUnaudited"> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="us-gaap_StatementEquityComponentsAxis"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" use="optional" order="1.0" xbrldt:contextElement="segment"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="us-gaap_EquityComponentDomain"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" use="optional" order="1.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="us-gaap_EquityComponentDomain_1"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_1" use="optional" order="1.0" xbrldt:contextElement="segment"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="us-gaap_CommonStockMember"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_CommonStockMember" use="optional" order="1.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="us-gaap_AdditionalPaidInCapitalMember"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_AdditionalPaidInCapitalMember" use="optional" order="2.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="us-gaap_RetainedEarningsMember"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_RetainedEarningsMember" use="optional" order="3.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" use="optional" order="1.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="us-gaap_SharesOutstanding"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding" use="optional" order="2.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ProfitLoss" use="optional" order="3.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockRepurchasedDuringPeriodValue" xlink:label="us-gaap_StockRepurchasedDuringPeriodValue"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockRepurchasedDuringPeriodValue" use="optional" order="4.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockRepurchasedDuringPeriodShares" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockRepurchasedDuringPeriodShares" use="optional" order="5.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ShareBasedCompensation" use="optional" order="6.0"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0.5" xbrldt:closed="true" xbrldt:contextElement="segment" use="optional"/> |
| | </link:definitionLink> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_ELECTRONICSYSTEMSTECHNOLOGYINCSTATEMENTSOFCASHFLOWSUnaudited" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_ELECTRONICSYSTEMSTECHNOLOGYINCSTATEMENTSOFCASHFLOWSUnaudited"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_ELECTRONICSYSTEMSTECHNOLOGYINCSTATEMENTSOFCASHFLOWSUnaudited"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote1BasisOfPresentation" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote1BasisOfPresentation"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote1BasisOfPresentation"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote2Inventories" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote2Inventories"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote2Inventories"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote3EarningsLossPerShare" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote3EarningsLossPerShare"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote3EarningsLossPerShare"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote4StockOptions" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote4StockOptions"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote4StockOptions"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote5Revenue" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote5Revenue"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote5Revenue"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote6Leases" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote6Leases"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote6Leases"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote7StockRepurchase" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote7StockRepurchase"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote7StockRepurchase"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureDebtDisclosure" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureDebtDisclosure"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureDebtDisclosure"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote2InventoriesScheduleOfInventoryCurrentTables" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote2InventoriesScheduleOfInventoryCurrentTables"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote2InventoriesScheduleOfInventoryCurrentTables"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote4StockOptionsScheduleOfStockOptionsRollForwardTables" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote4StockOptionsScheduleOfStockOptionsRollForwardTables"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote4StockOptionsScheduleOfStockOptionsRollForwardTables"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote5RevenueRevenueFromExternalCustomersByProductsAndServicesTables" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote5RevenueRevenueFromExternalCustomersByProductsAndServicesTables"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote5RevenueRevenueFromExternalCustomersByProductsAndServicesTables"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesScheduleOfDistributionOfLeaseExpenseTables" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote6LeasesScheduleOfDistributionOfLeaseExpenseTables"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesScheduleOfDistributionOfLeaseExpenseTables"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesFutureLessPaymentsTables" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote6LeasesFutureLessPaymentsTables"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesFutureLessPaymentsTables"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote1BasisOfPresentationDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote1BasisOfPresentationDetails"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote1BasisOfPresentationDetails"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote2InventoriesScheduleOfInventoryCurrentDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote2InventoriesScheduleOfInventoryCurrentDetails"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote2InventoriesScheduleOfInventoryCurrentDetails"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote4StockOptionsScheduleOfStockOptionsRollForwardDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote4StockOptionsScheduleOfStockOptionsRollForwardDetails"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote4StockOptionsScheduleOfStockOptionsRollForwardDetails"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote5RevenueDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote5RevenueDetails"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote5RevenueDetails"> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_StatementGeographicalAxis" xlink:label="srt_StatementGeographicalAxis"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="srt_StatementGeographicalAxis" use="optional" order="1.0" xbrldt:contextElement="segment"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_SegmentGeographicalDomain" xlink:label="srt_SegmentGeographicalDomain"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain" use="optional" order="1.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_SegmentGeographicalDomain" xlink:label="srt_SegmentGeographicalDomain_1"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain_1" use="optional" order="1.0" xbrldt:contextElement="segment"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_DomesticSalesMember" xlink:label="fil_DomesticSalesMember"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="fil_DomesticSalesMember" use="optional" order="1.0"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_ForeignSales1Member" xlink:label="fil_ForeignSales1Member"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="fil_ForeignSales1Member" use="optional" order="2.0"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_TotalSalesMember" xlink:label="fil_TotalSalesMember"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="fil_TotalSalesMember" use="optional" order="3.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues" xlink:label="us-gaap_DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues" use="optional" order="1.0"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_ProductSales" xlink:label="fil_ProductSales"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fil_ProductSales" use="optional" order="2.0"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_SiteSupportSales" xlink:label="fil_SiteSupportSales"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fil_SiteSupportSales" use="optional" order="3.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_Revenues" use="optional" order="4.0"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_SalesOrderBacklog" xlink:label="fil_SalesOrderBacklog"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fil_SalesOrderBacklog" use="optional" order="5.0"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0.5" xbrldt:closed="true" xbrldt:contextElement="segment" use="optional"/> |
| | </link:definitionLink> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote5RevenueRevenueFromExternalCustomersByProductsAndServicesDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote5RevenueRevenueFromExternalCustomersByProductsAndServicesDetails"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote5RevenueRevenueFromExternalCustomersByProductsAndServicesDetails"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote6LeasesDetails"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesDetails"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesScheduleOfDistributionOfLeaseExpenseDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote6LeasesScheduleOfDistributionOfLeaseExpenseDetails"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesScheduleOfDistributionOfLeaseExpenseDetails"> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_DistributionOfLeaseExpenseComponentsAxis" xlink:label="fil_DistributionOfLeaseExpenseComponentsAxis"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="fil_DistributionOfLeaseExpenseComponentsAxis" use="optional" order="1.0" xbrldt:contextElement="segment"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_LeaseExpenseDomain" xlink:label="fil_LeaseExpenseDomain"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="fil_DistributionOfLeaseExpenseComponentsAxis" xlink:to="fil_LeaseExpenseDomain" use="optional" order="1.0"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_LeaseExpenseDomain" xlink:label="fil_LeaseExpenseDomain_1"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="fil_DistributionOfLeaseExpenseComponentsAxis" xlink:to="fil_LeaseExpenseDomain_1" use="optional" order="1.0" xbrldt:contextElement="segment"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_CostOfSales1Member" xlink:label="fil_CostOfSales1Member"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fil_LeaseExpenseDomain" xlink:to="fil_CostOfSales1Member" use="optional" order="1.0"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_OperatingExpenses1Member" xlink:label="fil_OperatingExpenses1Member"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fil_LeaseExpenseDomain" xlink:to="fil_OperatingExpenses1Member" use="optional" order="2.0"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_TotalMember" xlink:label="fil_TotalMember"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="fil_LeaseExpenseDomain" xlink:to="fil_TotalMember" use="optional" order="3.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseCost" xlink:label="us-gaap_LeaseCost"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_LeaseCost" use="optional" order="1.0"/> |
| | <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_VariableLeaseCost" xlink:label="us-gaap_VariableLeaseCost"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_VariableLeaseCost" use="optional" order="2.0"/> |
| | <link:loc xlink:type="locator" xlink:href="elst-20200630.xsd#fil_OperatingLeaseExpenseDistributed" xlink:label="fil_OperatingLeaseExpenseDistributed"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="fil_OperatingLeaseExpenseDistributed" use="optional" order="3.0"/> |
| | <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0.5" xbrldt:closed="true" xbrldt:contextElement="segment" use="optional"/> |
| | </link:definitionLink> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesFutureLessPaymentsDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote6LeasesFutureLessPaymentsDetails"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote6LeasesFutureLessPaymentsDetails"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureNote7StockRepurchaseDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureNote7StockRepurchaseDetails"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureNote7StockRepurchaseDetails"/> |
| <link:roleRef roleURI="http://www.esteem.com/20200630/role/idr_DisclosureDebtDisclosureDetails" xlink:type="simple" xlink:href="elst-20200630.xsd#idr_DisclosureDebtDisclosureDetails"/> |
| <link:definitionLink xlink:type="extended" xlink:role="http://www.esteem.com/20200630/role/idr_DisclosureDebtDisclosureDetails"/> |
| </link:linkbase> |