OTC: ETST

DOConsultation.com
LLC (“DOC”)

Telehealth
brand focused on home-based therapies and virtual consultations, with prescriptions fulfilled by the Company’s pharmacies.

Las
Villas Health Care (“Villas”)

Brick-and-mortar
healthcare facility designed to expand patient access.

Avenvi
LLC

Real
estate and asset management arm; supports healthcare infrastructure and manages the Company’s share repurchase program.

MagneChef

80%-owned
direct-to-consumer kitchen products brand using proprietary intellectual property.

4

As
of the date of this filing, the Company has aggressively expanded its state licensure, allowing its pharmacy and telehealth services
to reach a near-national footprint.

Strategic
Asset Management & Infrastructure

Avenvi
serves as the Company’s real estate and asset management arm. Avenvi provides the critical physical infrastructure required for
the Company’s expanding pharmacy operations and manages ETST’s real estate-related investment strategies. Additionally, Avenvi
plays a pivotal role in the Company’s disciplined capital allocation strategy, which focuses on non-dilutive growth and the management
of the Company’s share repurchase initiatives.

Diversified
Holdings & Innovation

The
Company maintains a 80% stake in MagneChef, a direct-to-consumer brand that leverages proprietary intellectual property to market innovative
kitchen products. This subsidiary provides a diversified revenue stream and demonstrates the Company’s ability to commercialize
unique IP across different consumer segments.

Capital
Structure & Governance Focus

A
defining pillar of the Company’s current strategy is fiscal discipline and shareholder alignment. Since the final share issuance
in October 2023, management has focused exclusively on non-dilutive financing, significant reductions in authorized common stock (from
750 million to 300 million), and a robust share buyback program. This strategy is underpinned by a high level of insider ownership, with
management holding approximately 48% of outstanding shares, the vast majority of which were purchased.

5

PRODUCT
REGULATION

The
Company’s operations are subject to extensive federal, state, and local laws and regulations governing the compounding, distribution,
and delivery of pharmaceutical products, as well as the provision of telemedicine services and sale of consumer goods.

Pharmacy
Regulation

Our
pharmacy subsidiaries, RxCompound and Mister Meds are primarily governed by Section 503A of the Federal Food, Drug, and Cosmetic Act
(FDCA). Unlike large-scale manufacturers, our compounding pharmacies are regulated predominantly by individual State Boards of Pharmacy.
We maintain strict adherence to United States Pharmacopeia (USP) standards, specifically USP <795> for non-sterile preparations
and USP <797> for sterile preparations. These standards dictate the environmental controls, rigorous testing protocols, and quality
assurance measures necessary to ensure the integrity and potency of customized medications dispensed upon receipt of patient-specific
prescriptions. As we expand our geographical footprint, we continuously monitor state-level licensure requirements to ensure compliant
dispensing across all active jurisdictions.

Telemedicine
Regulation

The
Company’s digital health operations, facilitated through Peaks, DOC and our integrated pharmacy platforms, navigate a multifaceted
landscape of federal and state laws. We currently operate under the Fourth Temporary Extension of COVID-19 Telemedicine Flexibilities,
which permits our affiliated healthcare providers to prescribe Schedule II-V controlled substances via telemedicine through December
31, 2026, without a prior in-person evaluation. Furthermore, our business structures are meticulously designed to comply with state Corporate
Practice of Medicine (CPOM) doctrines, maintaining a clear separation between the Company’s administrative support and the independent
clinical judgment of licensed professionals. We also maintain comprehensive data security protocols to ensure all patient interactions
and records remain compliant with the Health Insurance Portability and Accountability Act (HIPAA).

Specialized
Clinical Services and Wellness

Villas
represents the Company’s commitment to personalized, in-person clinical care.
This subsidiary is subject to state-specific clinical licensure and must meet the stringent standards set by regional Departments of
Health for physical wellness facilities. In addition to medical board oversight, Villas adheres to Occupational Safety and Health Administration
(OSHA) standards regarding the management of clinical environments and the handling of medical waste. To ensure equitable access and
informed consent, the facility maintains rigorous language-access protocols, ensuring all clinical documentation and patient disclosures
meet federal standards for accuracy and cultural competence.

Asset
Management and Capital Allocation

Avenvi
serves as the strategic infrastructure and asset management arm of the Company, providing the logistical foundation for our pharmacy
operations while overseeing critical financial initiatives. In its capacity managing the Company’s $10 million share repurchase
program, Avenvi operates under the safe harbor provisions of SEC Rule 10b-18. This requires unwavering adherence to specific volume,
price, and timing constraints designed to maintain market integrity and prevent manipulative trading practices. Additionally, Avenvi
manages our physical properties to ensure compliance with local zoning ordinances and the specialized environmental codes required for
high-capacity compounding laboratories.

Consumer
Product Regulation

MagneChef,
our 80%-owned consumer brand, operates under the regulatory purview of agencies governing household goods and intellectual property.
Our products are subject to the safety standards enforced by the Consumer Product Safety Commission (CPSC) and the advertising substantiation
requirements of the Federal Trade Commission (FTC). Given that MagneChef’s value is derived from its proprietary magnetic heat-conduction
technology, we prioritize the maintenance and protection of our patent portfolio through regular filings with the U.S. Patent and Trademark
Office (USPTO). This ensures that our unique innovations remain legally protected as we scale our direct-to-consumer presence.

6

The
Company maintains internal compliance protocols and engages legal and regulatory consultants as needed to ensure adherence to applicable
laws and industry standards across all subsidiaries and operating areas.

Marketing

The
Company employs a multi-channel marketing and sales strategy designed to leverage the vertical integration of our healthcare and consumer
portfolios. Our approach focuses on high-conversion digital acquisition, strategic demographic targeting, and the utilization of proprietary
technology to drive patient retention and brand loyalty across our diverse subsidiaries. By maintaining control over both the clinical
consultation and the pharmaceutical fulfillment process, we are able to execute marketing campaigns that offer a seamless, high-value
consumer experience while maintaining a lower cost of customer acquisition (CAC) compared to non-integrated competitors.

Health
and Wellness

Our
marketing efforts for RxCompound, Mister Meds, and Peaks are centered on digital-first strategies that prioritize search engine optimization
(SEO), targeted social media engagement, and performance-based digital advertising. We focus on educating consumers about the clinical
benefits of customized compounding and the convenience of our asynchronous telemedicine platforms. For Mister Meds, our strategy specifically
targets high-demand therapeutic areas, utilizing data-driven insights to reach patients in licensed jurisdictions, such as Texas, where
we have established a strong dispensing presence. Peaks and DOC serve as a primary funnel for these operations, utilizing a streamlined
user interface to convert digital traffic into long-term patients through a frictionless onboarding and consultation process.

Our strategy for Villas emphasizes community-based outreach, culturally relevant digital content, and targeted traditional media to build
trust within its niche market. By focusing on specialized wellness and sexual health—areas often underserved by traditional healthcare
providers—Villas attracts a dedicated patient base that values personalized, in-person clinical support. This subsidiary also benefits
from cross-promotional opportunities within the broader ETST ecosystem, directing patients to our digital pharmacy services for ongoing
prescription fulfillment.

Real
Estate and Asset Management Division

Avenvi
has no marketing activities as it serves as foundation for managing the Company’s assets.

Consumer
Products

The
marketing strategy for MagneChef leverages the brand’s proprietary intellectual property to differentiate its products in the competitive
direct-to-consumer (DTC) kitchenware market. We utilize a combination of influencer partnerships, video-based social media demonstrations,
and e-commerce optimization to showcase the unique benefits of our magnetic heat-conduction technology. By focusing on the “innovative
kitchen” segment, MagneChef targets a demographic that values efficiency and high-performance technology, allowing us to maintain
premium pricing and drive brand recognition independent of our healthcare operations.

7

The
Company adheres to all applicable advertising regulations across its marketing channels, including those governing the promotion of health-related
products and services. Marketing compliance is reviewed internally and through third-party consultants to reduce regulatory risk and
ensure alignment with corporate messaging.

Strategic
Brand Positioning and Retention

Central
to the Company’s overall marketing success is our focus on patient and customer retention. We utilize Customer Relationship
Management (CRM) systems at each of our subsidiaries to provide personalized follow-ups, medication reminders, and targeted wellness content.
This holistic approach not only increases the lifetime value (LTV) of each customer but also reinforces ETST’s position as a comprehensive
health and wellness provider. Furthermore, our commitment to social responsibility through the ESF enhances our brand equity, demonstrating
to investors and consumers alike that the Company is dedicated to healthcare accessibility and community support.

COMPETITION

The
Company operates in a highly competitive and fragmented landscape across several major sectors, including pharmaceutical compounding,
telemedicine, clinical wellness, real estate asset management, and direct-to-consumer goods. We compete with a diverse array of market
participants, ranging from large, established multinational corporations with significantly greater financial resources to specialized,
niche firms and emerging technology-driven startups. Our ability to compete effectively is predicated on our unique vertical integration,
which allows us to offer a value added healthcare experience.

Health
and wellness

In
the pharmaceutical compounding and telemedicine sectors the Company faces intense competition from both traditional brick-and-mortar
pharmacies and a rapidly expanding cohort of digital health platforms. The Company competes with established pharmacy chains, which have increasingly integrated specialty pharmacy and
digital prescription services into their models. In the telemedicine space, we compete with well-capitalized platforms as well as specialized sexual health and wellness platforms.
Our competitive advantage in this sector lies in our ability to seamlessly link the clinical consultation with our proprietary pharmacy
fulfillment, ensuring higher quality control and more responsive patient care than platforms that rely on third-party pharmacy networks.

Real
Estate and Asset Management

Avenvi
has no natural competitors as it serves as the foundation for managing the Company’s assets.

Consumer
Product Innovation

MagneChef
operates in the highly saturated direct-to-consumer (DTC) kitchenware and household goods market. We compete with established premium
cookware brands, as well as high-growth DTC entrants. These
competitors often have larger marketing budgets and established retail partnerships. MagneChef’s competitive strategy focuses on
the commercialization of its proprietary magnetic heat-conduction technology, allowing us to market a unique value proposition centered
on efficiency and technological innovation. By targeting the “innovative kitchen” segment through digital-first performance
marketing, we aim to capture market share from consumers seeking high-performance alternatives to traditional cookware.

8

Across
all business segments, the Company’s ability to compete effectively depends on its continued investment in operational scalability,
regulatory compliance, customer service, and innovation. The Company expects competitive pressures to intensify as regulatory frameworks
evolve, and new market entrants emerge.

EMPLOYEES

As
of March 31, 2026, the Company has 77 employees. None of our employees are represented by a union or covered by a collective bargaining
agreement. We have not experienced any work stoppages, and we consider our relationship with our employees to be good.