Entest (ETNI) 10-K 30 Nov 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2017	Nov. 22, 2017
Document And Entity Information
Entity Registrant Name	ENTEST BIOMEDICAL, INC.
Entity Central Index Key	1,449,447
Document Type	10-K
Document Period End Date	Aug. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 4,917
Entity Common Stock, Shares Outstanding		49,171,072
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($)	Aug. 31, 2017	Aug. 31, 2016
Current Assets
Cash	$ 86,559	$ 859
Accrued Interest Receivable	908
Current Portion of Prepaid Expenses	58,652	8,000
Accrued Rent Receivable	0	15,000
Total Current Assets	146,119	23,859
OTHER ASSETS
Available for Sale Securities	190,050
TOTAL ASSETS	336,169	23,859
Current Liabilities
Accounts Payable	28,446	112,162
Notes Payable	13,501	455,601
Due to Other	8,000	8,000
Accrued Expenses	269,398	426,965
Total Current Liabilities	319,345	1,002,728
TOTAL LIABILITIES	319,345	1,002,728
STOCKHOLDERS' EQUITY
Common Stock, authorized 500,000,000 shares as of August 31, 2017 and August 31, 2016; issued and outstanding 46,670,472 (par value $0.0001) as of August 31, 2017 and 40,170,472 as of August 31, 2016	4,661	4,011
Preferred Stock ,par value $0.0001 5,000,000 shares authorized;
Additional Paid in Capital	7,191,000	6,148,054
Contributed Capital	274,662	274,162
Accumulated Deficit	(8,721,498)	(7,405,099)
Accumulated Other Comprehensive Income	185,050
Total Stockholders' Equity Entest Biomedical, Inc.	(39,519)	(978,869)
Non Controlling Interest Zander Therapeutics Inc.	56,343
Stockholders Equity	16,824	(978,869)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY	336,169	23,859
Series AA
STOCKHOLDERS' EQUITY
Preferred Stock ,par value $0.0001 5,000,000 shares authorized;	0	0
Series B
STOCKHOLDERS' EQUITY
Preferred Stock ,par value $0.0001 5,000,000 shares authorized;	73	3
Series AAA
STOCKHOLDERS' EQUITY
Preferred Stock ,par value $0.0001 5,000,000 shares authorized;	0	0
NonVoting [Member]
STOCKHOLDERS' EQUITY
Preferred Stock ,par value $0.0001 5,000,000 shares authorized;	$ 1,026,533	$ 0

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - $ / shares	Aug. 31, 2017	Jul. 24, 2017	May 30, 2017	Apr. 03, 2017	Mar. 10, 2017	Feb. 10, 2017	Feb. 07, 2017	Aug. 31, 2016	Feb. 28, 2016
Common stock, par value	$ 0.0001							$ 0.0001
Common stock, shares authorized	500,000,000							500,000,000
Common stock, shares issued	46,670,472			750,000	100,000	2,000,000	1,000,000	40,170,472
Common stock, shares outstanding	46,670,472							40,170,472
Preferred stock, par value	$ 0.0001							$ 0.0001
Preferred stock, shares authorized	5,000,000							5,000,000
Preferred stock, shares issued	0							0
Preferred stock, shares outstanding	0							0
Series AA
Preferred stock, par value	$ 0.0001							$ 0.0001
Preferred stock, shares authorized	100,000							100,000
Preferred stock, shares issued	667							667
Preferred stock, shares outstanding	667							667
Series B
Preferred stock, par value	$ 0.0001							$ 0.0001
Preferred stock, shares authorized	4,400,000							4,400,000
Preferred stock, shares issued	728,009				500,000			28,009	500,000
Preferred stock, shares outstanding	728,009							28,009
Series AAA
Preferred stock, par value	$ 0.0001							$ 0.0001
Preferred stock, shares authorized	300,000							300,000
Preferred stock, shares issued	533							533
Preferred stock, shares outstanding	533							533
NonVoting [Member]
Preferred stock, par value	$ 1	$ 102,852	$ 83,000					$ 1
Preferred stock, shares authorized	3,000,000							200,000
Preferred stock, shares issued	1,026,533	102,852	83,000					0
Preferred stock, shares outstanding	1,026,533							0

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016
REVENUES
TOTAL REVENUE	$ 0	$ 0
COSTS AND EXPENSES
Research and Development	124,770	192,500
Rent Costs	37,482	41,667
General and Administrative	225,804	230,495
Consultant's Expenses	263,823	74,125
Total Costs and Expenses	651,879	538,787
OPERATING LOSS	(651,879)	(538,787)
OTHER INCOME AND EXPENSE
Rental Income	60,000	60,000
Interest Income	1,056
Gain on Write Off of Accounts Payable	76,697
Loss on issuance of stock below fair value	(107,700)
Interest Expense	(42,966)	(27,903)
Impairment of Property and equipment
TOTAL OTHER INCOME AND EXPENSE	(12,913)	32,097
LOSS BEFORE INCOME TAXES	(664,792)	(506,690)
Income Taxes
NET LOSS
NET LOSS from continuing Operations	(664,792)	(506,690)
Less: (Net Income) Loss attributable to non controlling interest in Zander Therapeutics, Inc.	105,374
NET LOSS available to common shareholders	$ (559,418)	$ (506,690)
BASIC AND DILUTED EARNINGS (LOSS) PER SHARE FROM CONTINUING OPERATIONS	$ (0.013)	$ (0.013)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	42,551,431	39,578,691

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($)	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016
Statement of Comprehensive Income [Abstract]
Net Income (Loss)	$ (664,792)	$ (506,690)
Add:
Unrealized Gains on Securities	277,100	0
Less:
Unrealized Losses on Securities	(92,050)	0
Comprehensive Income attributable to Non Controlling Interest	0	0
Total Other Comprehensive income (Loss)	185,050	0
Comprehensive Income	$ (479,742)	$ (506,690)

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016
OPERATING ACTIVITIES
Net (Loss)	$ (664,792)	$ (506,690)
Adjustments to reconcile net loss to net cash used by operating activities:
Increase (Decrease) in Common Stock issued to consultants	110,475
Increase (Decrease) in Stock of Subsidiary issued to consultants	300
Increase (Decrease) in Stock of Subsidiary issued to employees	150
Increase (Decrease) in Preferred Stock issued to consultants	70
Increase (Decrease) in Additional paid in capital	64,709	123,200
Increase (Decrease) in Common Stock issued for expenses		192,000
Increase (Decrease) in Preferred Stock issued for expenses	185,852
Increase in issuance of stock below fair value	107,700
Changes in Operating Assets and Liabilities:
(Increase) Decrease in Prepaid Expenses	(50,652)
Increase (Decrease) in Accounts Payable	(83,716)	5,737
(Increase) Decrease in Accrued Rental Income Receivable	15,000	(5,000)
(Increase) Decrease in Accrued Interest Receivable	(909)
(Increase) Decrease in Notes Receivable	0
Increase (Decrease) in Accrued Expenses	(157,566)	147,391
Net Cash Provided Used in Operating Activities	(473,380)	(43,362)
INVESTING ACTIVITIES
Securities Purchased for Cash	(5,000)
Net Cash Provided by (Used In) Investing Activities	(5,000)
FINANCING ACTIVITIES
Common Stock Issued for cash	15,000
Common Stock of Subsidiary issued for cash	120,000
Increase (Decrease) in Notes Payable	428,580	42,062
Increase (Decrease) in Contributed Capital	500
Net Cash Provided by Financing Activities	564,080	42,062
Net (Decrease) Increase in Cash	85,700	(1,300)
Cash at Beginning of Period	859	2,159
Cash at End of Period	86,559	859
Supplemental Disclosure of Noncash Investing and Financing Activities
Common Stock issued for Debt	30,000
Preferred Stock issued for Debt	840,681
Cash Paid During the Year for Interest		$ 512

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($)	Common Stock	Series AA Preferred	Series AAA Preferred	Series B Preferred	Non Voting Convertible Preferred	Additional Paid-in Capital	Contributed Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit during the Development Stage	Non Controlling Interest In Subsidiary	Total
Beginning balance, Shares at Aug. 31, 2015	32,170,472	667	533	28,009	0
Beginning balance, Amount at Aug. 31, 2015	$ 3,211	$ 0	$ 0	$ 3	$ 0	$ 5,833,654	$ 274,162		$ (6,898,409)		$ (787,379)
Common Shares issued for expenses	8,000,000
Common Shares issued for expenses, Amount	$ 800					191,200					192,000
Preferred Shares of Subsidiary issued to consultants						140					140
Restricted Stock Expense Recognized						123,200					123,200
Net Loss for Year									(506,690)		(506,690)
Increase in Contributed Capital Year
Ending balance, Shares at Aug. 31, 2016	40,170,472
Ending balance, Amount at Aug. 31, 2016	$ 4,011	$ 667	$ 533	$ 28,009	$ 0	6,148,054	274,162		(7,405,099)		(978,869)
Common Shares issued to Consultant	100,000
Common Shares issued to Consultant, Amount	$ 10					4,490					4,500
Common Shares issued for Debt, Shares	1,000,000
Common Shares issued for Debt, Amount	$ 100					9,900					10,000
Common Shares issued for Debt, Shares	2,000,000
Common Shares issued for Debt, Amount	$ 200					19,800					20,000
Common Shares issued to Consultant	100,000
Common Shares issued to Consultant, Amount	$ 10					4,810					4,820
Series B Preferred shares issued to consultant				500,000
Series B Preferred shares issued to consultant, Amount				$ 50							50
Series B Preferred shares issued to consultant				100,000
Series B Preferred shares issued to consultant, Amount				$ 10							10
Series B Preferred shares issued to consultant				100,000
Series B Preferred shares issued to consultant, Amount				$ 10							10
Common Stock Issued for Cash	750,000
Common Stock Issued for Cash, Amount	$ 75					14,925					15,000
Common Stock of Subsidiary sold for Cash						20,000					20,000
Common Shares issued to Consultant	100,000
Common Shares issued to Consultant, Amount	$ 10					3,390					3,400
Shares issued for accrued expenses					83,000
Shares issued for accrued expenses, Amount					$ 83,000						83,000
Shares issued for Debt, Shares					840,681
Shares issued for Debt, Amount					$ 840,681						840,681
Beneficial Conversion Feautures recognized						576,804					576,804
Preferred Shares of Subsidiary issued to consultants						100					100
Preferred Shares of Subsidiary issued to employees						150					150
Common Stock of Subsidiary issued for Cash						100,000					100,000
Common Shares of Subsidiary issued to Consultant						50					50
Preferred Shares of Subsidiary issued to consultants						10					10
Common Shares issued to Consultant	2,450,000
Common Shares issued to Consultant, Amount	$ 245					97,510					97,755
Shares issued for accrued expenses					102,852
Shares issued for accrued expenses, Amount					$ 102,852						102,852
Beneficial Conversion Feautures recognized						74,801					74,801
Amortization of Beneficial Conversion Feauture									(74,801)		(74,801)
Preferred Shares of Subsidiary issued to consultants						140					140
Restricted Stock Expense Recognized						64,709					64,709
Accumulated Other Comprehensive Income Recognized								185,050			185,050
Loss on Issuance below Fair Value						107,000					107,000
Net Loss for Year									(664,792)		(664,792)
Non Controlling Interest in Subsidiary						(56,343)					(56,343)
Increase in Contributed Capital Year							500				500
Ending balance, Shares at Aug. 31, 2017	46,670,472	667	533	728,009	1,026,533
Ending balance, Amount at Aug. 31, 2017	$ 4,661	$ 0	$ 0	$ 73	$ 1,026,533	$ 7,191,000	$ 274,662	$ 185,050	$ (8,721,498)	$ 56,343	$ 16,824

Organization and Description of

Organization and Description of Business	12 Months Ended
	Aug. 31, 2017
Accounting Policies [Abstract]
Organization and Description of Business	NOTE 1. ORGANIZATION AND DESCRIPTION OF BUSINESS Entest Biomedical, Inc ( The “Company”) was incorporated in the State of Nevada on September 24, 2008 as JB Clothing Corporation. Until July 10, 2009, the Company’s principal business objective was the offering of active/leisure fashion design clothing. On July 10, 2009 the Company abandoned its efforts in the field of active/leisure fashion design clothing when it acquired 100% of the share capital of Entest BioMedical, Inc., a California corporation, (“Entest CA”). On June 18, 2015 the Company formed Zander Therapeutics, Inc. (“Zander”) , a Nevada corporation. Zander is a 63.45% owned subsidiary of the Company as of August 31, 2017. The Company intends to engage primarily in the development of veterinary medical applications which we intend to license from other entities as well as develop internally.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Aug. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. BASIS OF ACCOUNTING The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted an August 31 fiscal year-end. The Company recognizes revenue from services and product sales when the following four revenue recognition criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured. B. PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of Entest CA the Company’s wholly owned subsidiary and Zander; the Company’s majority owned subsidiary. Significant inter-company transactions have been eliminated. C. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. D. CASH EQUIVALENTS The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. E. PROPERTY AND EQUIPMENT As of August 31, 2017 Property and Equipment consists of $0 F. FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s financial instruments as of August 31, 2017 consisted of $ 13,501 of Notes Payable and $8,000 due to TheraCyte, Inc.. The fair value of all of the Company’s financial instruments as of August 31, 2017 were valued according to the Level 3 input. The carrying amount of the financial instruments is equal to the fair value as determined by the Company. The Company has determined that there are no Level 1 or Level 2 inputs for determining the fair value of the Company’s financial instruments. Fair value was determined by the Company utilizing its own assumptions and estimation. There were no transfers between levels for the period presented. G. INCOME TAXES The Company accounts for income taxes using the liability method prescribed by ASC 740, “ Income Taxes. The Company applied the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of August 31, 2017 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been established. Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19. H. BASIC EARNINGS (LOSS) PER SHARE The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, "Earnings Per Share", which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception. Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding. All convertible debt has an anti-dilutive effect on the EPS, therefore Diluted earnings per share are the same as basic earnings per share.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Aug. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as "Development Stage Entities" (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity's financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard. The following accounting standards updates were recently issued and have not yet been adopted by the Company. These standards are currently under review to determine their impact on the Company’s consolidated financial position, results of operations, or cash flows. In May 2014, FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. The revenue recognition standard affects all entities that have contracts with customers, except for certain items. The new revenue recognition standard eliminates the transaction-and industry-specific revenue recognition guidance under current GAAP and replaces it with a principle-based approach for determining revenue recognition. Public entities are required to adopt the revenue recognition standard for reporting periods beginning after December 15, 2016, and interim and annual reporting periods thereafter. Early adoption is not permitted for public entities. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements. In June 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation — Stock Compensation. As a result, the target is not reflected in the estimation of the award's grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved. The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements. In August2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern. Under generally accepted accounting principles (GAAP), continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity's liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity's liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial Statements—Liquidation Basis of Accounting. Even when an entity's liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity's ability to continue as a going concern. In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. The Company will evaluate the going concern considerations in this ASU, however, at the current period, management does not believe that it has met the conditions which would subject these financial statements for additional disclosure.

Going Concern

Going Concern	12 Months Ended
	Aug. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 4. GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company generated net losses of $8,721,498 during the period from August 22, 2008 (inception) through August 31, 2017. This condition raises substantial doubt about the Company's ability to continue as a going concern. The Company's continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required and ultimately to attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Management plans to raise additional funds primarily by offering securities for cash. Management has yet to decide what type of offering the Company will use or how much capital the Company will raise. There is no guarantee that the Company will be able to raise any capital through any type of offerings. During the quarter ended May 31, 2017 Entest Biomedical, Inc. raised $15,000 through the sale for cash of equity securities. During the quarter ended May 31, 2017 Zander Therapeutics, Inc. raised $20,000 through the sale for cash of equity securities. During the quarter ended August 31, 2017 Zander Therapeutics, Inc. raised $100,000 through the sale for cash of equity securities.

Notes Payable

Notes Payable	12 Months Ended
	Aug. 31, 2017
Debt Disclosure [Abstract]
Notes Payable	NOTE 5. NOTES PAYABLE As of August 31, 2017 Notes Payable: David Koos ( See Note 6) $ 100 Dunhill Ross Partners, Inc. $ 850 Blackbriar Partners (See Note 6) $ 8,000 Regen Biopharma, Inc (See Note 6) $ 4,551 Total $ 13,501 $1,000 lent to the Company by Blackbriar Partners is due and payable February 17, 2018 and bears simple interest at a rate of 10% per annum $7,000 lent to the Company by Blackbriar Partners is due and payable February 28, 2018 and bears simple interest at a rate of 10% per annum. Blackbriar Partners is controlled by David R. Koos , the Company’s sole officer and director. As of August 31, 2017 the Company remains indebted to David R. Koos , the Company’s sole officer and director, in the principal amount of $100 due and payable in whole or in part at the demand of David Koos and bearing simple interest at a rate of 15% per annum. Amounts due to Regen Biopharma Inc. as of August 31, 2017 are due and payable at the demand of the holder and bear simple interest at a rate of 10% per annum. David R. Koos , the Company’s sole officer, serves as Chairman and Chief Executive officer of Regen Biopharma, Inc. Harry Lander, President and Chief Scientific Officer of Regen Biopharma Inc. serves as President and Chief Scientific Officer of Zander Therapeutics, Inc. The Chief Financial Officer of Regen Biopharma, Inc.is Todd Caven who also serves as Chief Financial Officer of Zander Therapeutics, Inc .

Related Party Transactions

Related Party Transactions	12 Months Ended
	Aug. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 6. RELATED PARTY TRANSACTIONS As of August 31, 2017 the Company remains indebted to David R. Koos , the Company’s sole officer and director, in the principal amount of $100 due and payable in whole or in part at the demand of David Koos and bearing simple interest at a rate of 15% per annum. As of August 31, 2017 the Company remains indebted to Blackbriar Partners in the principal amount of $8,000 of which $1,000 is due and payable February 17, 2018 and bears simple interest at a rate of 10%per annum and of which $7,000 is due and payable February 28, 2018 and bears simple interest at a rate of 10% per annum. As of August 31, 2017 the Company remains indebted to Regen Biopharma, Inc. in the principal amount of $4,551 due and payable in whole or in part at the demand of the holder and bearing simple interest at a rate of 10% per annum. David R. Koos , the Company’s sole officer, serves as Chairman and Chief Executive officer of Regen Biopharma, Inc. Harry Lander, President and Chief Scientific Officer of Regen Biopharma Inc. serves as President and Chief Scientific Officer of Zander Therapeutics, Inc. The Chief Financial Officer of Regen Biopharma, Inc.is Todd Caven who also serves as Chief Financial Officer of Zander Therapeutics, Inc . On October 1, 2014 Regen Biopharma Inc. entered into an agreement to sublease approximately 2,320 square feet of office space from the Company. Entest Biomedical Inc. is under common control with Regen Biopharma, Inc. as the Chairman and CEO of the Company also serves as the Chairman and CEO of Regen Biopharma, Inc. The sublease is on a month to month basis and rent payable to the Company by Regen Biopharma Inc is equal to the rent payable to the lessor by the Company and is to be paid in at such time specified in accordance with the original lease agreement between the Company and the lessor. On January 20, 2015 the sublease was amended retroactive to January 1, 2015 as follows: The rent payable to Entest BioMedical, Inc. by the subtenant is equal to Five Thousand Dollars per month ($5,000) and is to be paid in at such time specified in accordance with the original lease agreement between the Entest BioMedical, Inc. (“Entest”) and the lessor. All charges for utilities connected with premises which are to be paid under the master lease shall be paid by Regen Biopharma, Inc. for the term of this sublease to the extent that such charges exceed the difference between the rent payable to the lessor by Entest under the master lease and the rent payable to Entest by Regen Biopharma, Inc. On June 23, 2015 Regen Biopharma, Inc. ( “Regen”) entered into an agreement (“Agreement”) with Zander whereby Regen granted to Zander an exclusive worldwide right and license for the development and commercialization of certain intellectual property controlled by Regen (“ License IP”) for non-human veterinary therapeutic use for a term of fifteen years. Pursuant to the Agreement, Zander shall pay to Regen one-time, non-refundable, upfront payment of one hundred thousand US dollars ($100,000) as a license initiation fee which must be paid within 90 days of June 23, 2015 and an annual non-refundable payment of one hundred thousand US dollars ($100,000) on July 15 th The abovementioned payments may be made, at Zander’s discretion, in cash or newly issued common stock of Zander or in common stock of Entest BioMedical Inc. valued as of the lowest closing price on the principal exchange upon which said common stock trades publicly within the 14 trading days prior to issuance. Pursuant to the Agreement, Zander shall pay to Regen royalties equal to four percent (4%) of the Net Sales , as such term is defined in the Agreement, of any Licensed Products, as such term is defined in the Agreement, in a Quarter. Pursuant to the Agreement, Zander will pay Regen ten percent (10%) of all consideration (in the case of in-kind consideration, at fair market value as monetary consideration) received by Zander from sublicensees ( excluding royalties from sublicensees based on Net Sales of any Licensed Products for which Regen receives payment pursuant to the terms and conditions of the Agreement). Zander is obligated pay to Regen minimum annual royalties of ten thousand US dollars ($10,000) payable per year on each anniversary of the Effective Date of this Agreement, commencing on the second anniversary of June 23, 2015. This minimum annual royalty is only payable to the extent that royalty payments made during the preceding 12-month period do not exceed ten thousand US dollars ($10,000). The Agreement may be terminated by Regen: If Zander has not sold any Licensed Product by ten years of the effective date of the Agreement or Zander has not sold any Licensed Product for any twelve (12) month period after Zander’s first commercial sale of a Licensed Product. The Agreement may be terminated by Zander with regard to any of the License IP if by five years from the date of execution of the Agreement a patent has not been granted by the United States patent and Trademark Office to Regen with regard to that License IP. The Agreement may be terminated by Zander with regard to any of the License IP if a patent that has been granted by the United States patent and Trademark Office to Regen with regard to that License IP is terminated. The Agreement may be terminated by either party in the event of a material breach by the other party. On September 28, 2015 the Company issued 8,000,000 of its common shares to Regen in satisfaction of the license initiation fee. During the quarter ended November 30, 2016 the Company paid $17,000 to Regen as a partial payment of the July 15 th, On May 30, 2017 the “Company issued 83,000 shares of its Non Voting Convertible Preferred Stock (“ Shares”) to Regen in satisfaction of $83,000 of the July 15 th, On July 24, 2017 the Company issued 102,852 of its Non Voting Convertible Preferred Stock (“ Shares”) to Regen in satisfaction of $102,852 of liabilities incurred pursuant to the Agreement. On February 28, 2016, the Company purchased from a third party 3,500,000 shares of the Series A Preferred stock of Regen Biopharma, Inc for consideration consisting of $5,000 cash and 500,000 shares of the Company’s Series B Preferred Stock. During the quarter ended August 31, 2017, David R. Koos , the Company’s Chairman and Chief Executive Officer, satisfies a $500 Account Payable to an unrelated party on behalf of the Company. The Company is under no obligation to repay this amount to David R. Koos.

Income Taxes

Income Taxes	12 Months Ended
	Aug. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 7. INCOME TAXES As of August 31, 2017 Deferred tax assets: Net operating tax carry forwards $ 2,969,949 Other -0- Gross deferred tax assets 2,969,949 Valuation allowance (2,969,949 ) Net deferred tax assets $ -0- As of August 31, 2017 the Company has a Deferred Tax Asset of $ 2,969,949 completely attributable to net operating loss carry forwards of approximately $ 8,735,145(which expire 20 years from the date the loss was incurred) consisting of: (a) $ 13,647 of Net Operating Loss carry forwards acquired in the reverse acquisition of Entest BioMedical, Inc., a California corporation, and (b) $ 8,721,498 of Net Operating Loss carry forwards attributable to Entest BioMedical, Inc. Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry forwards are expected to be available to reduce taxable income. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized. In addition, the reverse acquisition in which Entest BioMedical, Inc. was involved in 2009 has resulted in a change of control. Internal Revenue Code Sec 382 limits the amount of income that may be offset by net operating loss (NOL) carryovers after an ownership change. As a result, the Company has recorded a valuation allowance reducing all deferred tax assets to $ -0-.

Acquisition of Entest CA

Acquisition of Entest CA	12 Months Ended
	Aug. 31, 2017
Business Combinations [Abstract]
Acquisition of Entest CA	NOTE 8. ACQUISITION OF ENTEST CA On July 10, 2009 the Company acquired 100% of Entest CA, a California corporation and wholly owned subsidiary of the Company, from BMSN for consideration consisting of (a) the issuance to BMSN of 10,000,000 newly issued common shares of Entest and (b) the return by Mr. Rick Plote of 10,000,000 shares of Entest’s common stock previously issued to him by Entest for cancellation.

Acquisition of the Assets of Pe

Acquisition of the Assets of Pet Pointers, Inc.	12 Months Ended
	Aug. 31, 2017
Accounting Policies [Abstract]
Acquisition of the Assets of Pet Pointers, Inc.	NOTE 9. ACQUISITION OF THE ASSETS OF PET POINTERS, INC. On January 4, 2011 Entest CA acquired from Pet Pointers, Inc., a California corporation doing business as McDonald Animal Hospital (“Seller”), and Dr. Gregory McDonald DVM (“McDonald”) all the goodwill from McDonald and assets of Seller except cash and accounts receivables used in connection with the operation of a veterinary medical clinic located at 225 S. Milpas Street, Santa Barbara, CA 93103 (the "Business"). Consideration for the acquisition consisted of: I. $70,000 in cash II. $210,000 of the Company’s common shares valued at the closing price per share as of January 4, 2011 III. Payment of no more than $78,000 to a creditor of the Seller to be paid in monthly installments of $1,500 per month IV. Payment of no more than $25,000 to additional creditors of the Seller to be paid in monthly installments of $825 per month V. Payment of $50,000 to McDonald on the first business day of the fourth month following the closing of the acquisition (“Closing”).

Disposition of the Assets of Pe

Disposition of the Assets of Pet Pointers, Inc.	12 Months Ended
	Aug. 31, 2017
Business Combinations [Abstract]
Disposition of the Assets of Pet Pointers, Inc.	NOTE 10. DISPOSITION OF THE ASSETS OF PET POINTERS, INC. On November 28, 2012 the “Company executed an agreement (“Agreement”) with Gregory McDonald ("McDonald"), Pet Pointers, Inc. ("Pet Pointer") whereby Mc Donald and Pet Pointer would acquire from the Company all assets (with the exception of cash and accounts receivable) utilized by the Company in the operation of the McDonald Animal Hospital, a full service veterinary clinic owned and operated by the Company and located in Santa Barbara, California (“McDonald Asset Sale”). On October 10, 2012 a Complaint (“Complaint”) was filed in the Superior Court of the State of California against the Company and David Koos by McDonald, a former employee of the Company, alleging breach of contract and breach of the covenant of good faith and dealing in connection with the assumption of lease obligations by the Company in connection with the acquisition of the assets of Pet Pointers, Inc breach of contract and breach of the covenant of good faith and dealing in connection with an employment agreement enters into with McDonald inc connection with the Acquisition, breach of contract in connection with the Acquisition purchase agreement, breach of the covenant of good faith and dealing in connection with the Acquisition purchase agreement, implied indemnity in connection to amounts owed by McDonald to Anthony and Judi Marinelli, the Internal Revenue Service, and the California Franchise Tax Board, intentional misrepresentation, negligent misrepresentation , failure to pay wages and violations of Sections 2802, 203, and 2806 of the California Labor Code. The Complaint sought judgment for nominal damages, actual damages, compensatory damages, lost wages, compensation, expenses wage benefits and penalties pursuant to California Labor Code Sections 203 et al, 2802 and 2806, indemnification, accrued interest, punitive damages, costs of suit and attorney’s fees. As consideration to the Company for the assets acquired, McDonald and Pet Pointers provided to the Company a General release whereby McDonald and Pet Pointer waive, release and discharge the Company and their respective assignees, officers, directors, shareholders, boards, owners, employees, attorneys, agents, trustors, trustees, beneficiaries, heirs, successors, and representatives from all known and unknown claims, demands, causes of action, attorney's fees, costs, or expenses including: (1) All claims relating to the Complaint. (2) Those owed by McDonald to Anthony and Judi Marinelli which the Company became obligated to pay on McDonald’s behalf pursuant to the asset purchase agreement entered into between the Company and Gregory McDonald and Pet Pointers, Inc on January 4, 2011. (3) Those amounts owed by McDonald to the Internal Revenue Service which the Company became obligated to pay on McDonald’s behalf pursuant to the asset purchase agreement entered into between the Company and Gregory McDonald and Pet Pointers, Inc on January 4, 2011. (4) Those amounts owed by McDonald to the California Franchise Tax Board which the Company became obligated to pay on McDonald’s behalf pursuant to the asset purchase agreement entered into between the Company and Gregory McDonald and Pet Pointers, Inc on January 4, 2011. Assets disposed of pursuant to the Agreement include approximately $4,840 of Property Plant and Equipment net of accumulated depreciation as well as all inventory held at the McDonald Animal Hospital. Assets disposed of pursuant to the Agreement also include (i) Essentially all intellectual property, including computer software, utilized in connection with the operation of the McDonald Animal Hospital (ii) All telephone numbers, fax numbers, service marks, trademarks, trade names, fictitious business names, websites, business email addresses, vendor lists, promotional materials, vendor records and any and all business records including, but not limited to, such items stored in computer memories, microfiche, paper record or by any other means relevant to the operation of the McDonald Animal Hospital. (iii) All customer lists, customer contacts, and any and all customer records that are related to the McDonald Animal Hospital. As a result of the agreement, the Company recorded a non-cash pre-tax charge for the impairment of goodwill recorded in connection with the acquisition of the McDonald Animal Hospital of approximately $405,000 for the quarter ended November 30, 2012. Pursuant to the Agreement, the Company is obligated to make payment of $13,000 within five days of the Closing of the Agreement as such term is defined in the Agreement. Pursuant to the Agreement, the Company agrees to waive, release and discharge McDonald and Pet Pointer from all known and unknown claims, demands, causes of action, attorney's fees, costs, or expenses.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Aug. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 11. COMMITMENTS AND CONTINGENCIES On November 1, 2011, the Company entered into an agreement to lease approximately 2,320 square feet of office space beginning December 1, 2011 for a period of five years. Rent to be charged to the Company pursuant to the lease is as follows: $2,996 per month for the period beginning December 1, 2011 and ending November 30, 2012 $3,116 per month for the period beginning December 1, 2012 and ending November 30, 2013 $3,241 per month for the period beginning December 1, 2013 and ending November 30, 2014 $3,371 per month for the period beginning December 1, 2014 and ending November 30, 2015 $3,506 per month for the period beginning December 1, 2015 and ending November 30, 2016 On November 27, 2016 the lease was extended until November 30, 2021 Rent to be charged to the Company pursuant to the extension is as follows: $2,996 per month for the period beginning December 1, 2016 and ending November 30, 2017 $3,116 per month for the period beginning December 1, 2017 and ending November 30, 2018 $3,241 per month for the period beginning December 1, 2018 and ending November 30, 2019 $3,371 per month for the period beginning December 1, 2019 and ending November 30, 2020 $3,506 per month for the period beginning December 1, 2020 and ending November 30, 2021 This property is utilized as office space. The Company believes that the foregoing property is adequate to meet its current needs. While it is anticipated that the Company will require access to laboratory facilities in the future, the Company believes that access to such facilities are available from a variety of sources.

Stockholders Equity

Stockholders Equity	12 Months Ended
	Aug. 31, 2017
Equity [Abstract]
Stockholders Equity	NOTE 12. STOCKHOLDERS EQUITY The stockholders' equity section of the Company contains the following classes of capital stock as of August 31, 2017: Common Stock: $0.0001 par value, 500,000,000 shares authorized and 46,670,472 shares issued and outstanding as of August 31, 2017. Preferred Stock: $0.0001 par value 5,000,000 shares authorized of which: (a) 100,000 are authorized as Series AA Preferred Stock of which 667 shares are issued and outstanding as of August 31, 2017 and (b) 4,400,000 are authorized as Series B Preferred Stock of which 728,009 shares are issued and outstanding as of August 31, 2017 and (c) 300,000 are authorized as Series AAA Preferred Stock of which 533 shares are issued and outstanding as of August 31 2017. Upon any liquidation, dissolution, or winding up of the Company, whether voluntary or involuntary (collectively, a “Liquidation”), before any distribution or payment shall be made to any of the holders of Common Stock or any other series of preferred stock, the holders of Series B Preferred Stock shall be entitled to receive out of the assets of the Company, whether such assets are capital, surplus or earnings, an amount equal to $0.10 per share of Series B Preferred Stock (the “Liquidation Amount”) plus all declared and unpaid dividends thereon, for each share of Series B Preferred Stock held by them. If, upon any Liquidation, the assets of the Company shall be insufficient to pay the Liquidation Amount, together with declared and unpaid dividends thereon, in full to all holders of Series B Preferred Stock, then the entire net assets of the Company shall be distributed among the holders of the Series B Preferred Stock, ratably in proportion to the full amounts to which they would otherwise be respectively entitled and such distributions may be made in cash or in property taken at its fair value (as determined in good faith by the Board), or both, at the election of the Board. Non Voting Convertible Preferred Stock having a $1.00 par value: 3,000,000 shares authorized of which 1,026,533 shares are issued and outstanding as of August 31, 2017 . Non Voting Convertible Preferred Stock shall convert at the option of the holder into shares of the corporation’s common stock at a conversion price equal to the greater of $0.01 per share or seventy percent (70%) of the lowest Closing Price for the five (5) trading days immediately preceding written receipt by the corporation of the holder’s intent to convert. “CLOSING PRICE" shall mean the closing bid price for the corporation’s common stock on the Principal Market on a Trading Day as reported by Bloomberg Finance L.P. “PRINCIPAL MARKET" shall mean the principal trading exchange or market for the corporation’s common stock. “TRADING DAY” shall mean a day on which the Principal Market shall be open for business.

Investment Securities

Investment Securities	12 Months Ended
	Aug. 31, 2017
Accounting Policies [Abstract]
Investment Securities	NOTE 13. INVESTMENT SECURITIES On February 28, 2017 the Company purchased 3,500,000 of the Series A Preferred shares of Regen Biopharma, Inc.for consideration consisting of $5,000 and 500,000 shares of the Company’s Series B Preferred stock. The Series A Preferred shares of Regen Biopharma, Inc. described above constitute the Company’s sole investment securities as of August 31, 2017. As of August 31, 2017: 3,500,000 Series A Preferred shares of Regen Biopharma, Inc Basis Fair Value Total Unrealized Gains in Other Comprehensive Income Net Unrealized Gain or (Loss) realized during the quarter ended August 31, 2017 $ $5,000 $ $190,050 $185,050 $53,550

Stock Transactions

Stock Transactions	12 Months Ended
	Aug. 31, 2017
Notes to Financial Statements
Stock Transactions	NOTE 15. STOCK TRANSACTIONS Common Shares On January 27, 2017 the Company issued 100,000 of its Common Shares to Synergy Business Consultants, Inc. as consideration for services. On February 7, 2017 the Company issued 1,000,000 of its Common Shares in satisfaction of $10,000 of principal indebtedness. On February 10, 2017 the Company issued 2,000,000 of its Common Shares in satisfaction of $20,000 of principal indebtedness. On March 10, 2017 the Company issued 100,000 of its Common Shares as consideration for services. On April 3, 2017 the Company issued 750,000 of its Common Shares for consideration of $15,000 On May 30, 2017 the Company issued 100,000 of its Common Shares to Synergy Business Consultants, Inc. as consideration for services. On July 24, 2017 the Company issued 2450000 of its Common Shares to consultants as consideration for services. Preferred Shares On March 10, 2017 the Company issued 500,000 of its Series B Preferred Shares as additional consideration towards the purchase of investment securities. On March 10, 2017 the Company issued 100,000 of its Series B Preferred Shares as consideration for services On March 31, 2017 the Company issued 100,000 of its Series B Preferred Shares as consideration for services Non Voting Convertible Preferred Shares On May 30, 2017 the Company issued 840,681 of its Non Voting Convertible Preferred Shares in satisfaction of $840,681 of principal indebtedness. On May 30, 2017 the Company issued 83,000 of its Non Voting Convertible Preferred Shares in satisfaction of $83,000 of expenses accrued but unpaid. The issuance of 923,681 of the Company’s Non Voting Convertible Preferred Shares during the quarter ended May 31, 2017 resulted in the recognition of a Beneficial Conversion Feature of $576,804 which was immediately amortized. On July 24, 2017 the Company issued 102,852 of its Non Voting Convertible Preferred Shares in satisfaction of $102,852 of expenses accrued but unpaid. The issuance of 102,852 of the Company’s Non Voting Convertible Preferred Shares during the quarter ended August 31, 2017 resulted in the recognition of a Beneficial Conversion Feature of $74,801 which was immediately amortized. Common Shares of Zander Therapeutics Inc. On April 10, 2017 Zander issued 8,000 of its common shares for consideration of $20,000. On July 10, 2017 Zander issued 100,000 common shares to the Chairman of Zander’s Business Advisory Board for consideration of $100,000. On July 10, 2017 Zander issued 500,000 common shares to the Chairman of Zander’s Business Advisory Board as consideration for services. Preferred Shares of Zander Therapeutic, Inc. On June 15, 2017 Zander issued 500,000 of its Series MPreferred Shares to David Koos as consideration for services On June 15, 2017 Zander issued 500,000 of its Series MPreferred Shares to Harry Lander as consideration for services On June 15, 2017 Zander issued 500,000 of its Series M Preferred Shares to Todd Caven as consideration for services On June 20, 2017 Zander issued 1,000,000 of its Series M Preferred Shares for Services On July 10, 2017 Zander issued 100,000 of its Series M Preferred Shares for Services On August 21, 2017 Zander issued 1,400,000 of its Series M Preferred Shares for Services

Subsequent Events

Subsequent Events	12 Months Ended
	Aug. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 16. SUBSEQUENT EVENTS On September 8, 2017 the Company issued 2,500,000 Common Shares in connection with a conversion of 25,000 Non Voting Convertible Preferred Shares. On September 14, 2017 Zander Therapeutics Inc. filed a CERTIFICATE OF DESIGNATION (“Certificate of Designations”) with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as “Series AA Preferred Stock” (hereinafter referred to as “Series AA Preferred Stock”). 1,000,000 of Zander’s authorized preferred stock is designated as Series AA Preferred Stock. With respect to each matter submitted to a vote of stockholders of Zander, each holder of Series AA Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series AA Preferred Stock owned by such holder times ten thousand (10,000). On any voluntary or involuntary liquidation, dissolution or winding up of Zander, the holders of the Series AA Preferred Stock shall receive, out of assets legally available for distribution to Zander's stockholders, a ratable share in the assets of Zander. On September 15, 2017 Zander issued 200 of its Series AA Preferred Shares to David Koos, Zander’s Chief Executive Officer, for Services. On October 30, Zander issued 900,000 of its common shares for consideration of $900,000.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Aug. 31, 2017
Accounting Policies [Abstract]
Basis of Accounting	A. BASIS OF ACCOUNTING The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted an August 31 fiscal year-end. The Company recognizes revenue from services and product sales when the following four revenue recognition criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured.
Principles of Consolidation	B. PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of Entest CA the Company’s wholly owned subsidiary and Zander; the Company’s majority owned subsidiary. Significant inter-company transactions have been eliminated.
Use of Estimates	C. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash Equivalents	D. CASH EQUIVALENTS The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
Property and Equipment	E. PROPERTY AND EQUIPMENT As of August 31, 2017 Property and Equipment consists of $0
Fair Value of Financial Instruments	F. FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s financial instruments as of August 31, 2017 consisted of $ 13,501 of Notes Payable and $8,000 due to TheraCyte, Inc.. The fair value of all of the Company’s financial instruments as of August 31, 2017 were valued according to the Level 3 input. The carrying amount of the financial instruments is equal to the fair value as determined by the Company. The Company has determined that there are no Level 1 or Level 2 inputs for determining the fair value of the Company’s financial instruments. Fair value was determined by the Company utilizing its own assumptions and estimation. There were no transfers between levels for the period presented.
Income Taxes	G. INCOME TAXES The Company accounts for income taxes using the liability method prescribed by ASC 740, “ Income Taxes. The Company applied the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of August 31, 2017 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been established. Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.
Basic Earnings (Loss) Per Share	H. BASIC EARNINGS (LOSS) PER SHARE The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, "Earnings Per Share", which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception. Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding. All convertible debt has an anti-dilutive effect on the EPS, therefore Diluted earnings per share are the same as basic earnings per share.

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Aug. 31, 2017
Debt Disclosure [Abstract]
Notes Payable	David Koos ( See Note 6) $ 100 Dunhill Ross Partners, Inc. $ 850 Blackbriar Partners (See Note 6) $ 8,000 Regen Biopharma, Inc (See Note 6) $ 4,551 Total $ 13,501

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Aug. 31, 2017
Income Tax Disclosure [Abstract]
Deferred Tax Assets	As of August 31, 2017 Deferred tax assets: Net operating tax carry forwards $ 2,969,949 Other -0- Gross deferred tax assets 2,969,949 Valuation allowance (2,969,949 ) Net deferred tax assets $ -0-

Investment Securities (Tables)

Investment Securities (Tables)	12 Months Ended
	Aug. 31, 2017
Accounting Policies [Abstract]
Comprehensive Income	3,500,000 Series A Preferred shares of Regen Biopharma, Inc Basis Fair Value Total Unrealized Gains in Other Comprehensive Income Net Unrealized Gain or (Loss) realized during the quarter ended August 31, 2017 $ $5,000 $ $190,050 $185,050 $53,550

Organization and Description 27

Organization and Description of Business (Details Narrative)	Aug. 31, 2017	Jul. 10, 2010	Jul. 10, 2009
Acquisition of share capital of Company		100.00%	100.00%
Entest CA
Acquisition of share capital of Company			100.00%
Zander
Acquisition of share capital of Company	63.45%

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Aug. 31, 2017USD ($)
Accounting Policies [Abstract]
Property and Equipment	$ 0
Notes payable	13,501
Due to TheraCyte, Inc	$ 8,000
Valuation allowance	100.00%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended		108 Months Ended
	Aug. 31, 2017	May 31, 2017	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2017
Net (loss)			$ (559,418)	$ (506,690)	$ (8,721,498)
Entest Biomedical, Inc. [Member]
Sale of cash for equity securities		$ 15,000
Zander Therapeutics, Inc [Member]
Sale of cash for equity securities	$ 100,000	$ 20,000

Notes Payable - Notes Payable (

Notes Payable - Notes Payable (Details)	Aug. 31, 2017USD ($)
Notes Payable	$ 13,501
David Koos
Notes Payable	100
Dunhill Ross Partners, Inc.
Notes Payable	850
Blackbriar Partners
Notes Payable	8,000
Regen Biopharma, Inc [Member]
Notes Payable	$ 4,551

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016
Notes payable	$ 13,501	$ 455,601
Blackbriar Partners
Notes payable	$ 1,000
Interest rate per annum	10.00%
Note Due Date	Feb. 17, 2017
Blackbriar Partners #2
Notes payable	$ 7,000
Interest rate per annum	10.00%
Note Due Date	Feb. 28, 2018
David Koos
Notes payable	$ 100
Interest rate per annum	15.00%
Regen Biopharma, Inc [Member]
Interest rate per annum	10.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Feb. 28, 2016	Jun. 30, 2015	Aug. 31, 2017	Nov. 30, 2016	Aug. 31, 2017	Jul. 24, 2017	May 30, 2017	Mar. 10, 2017	Aug. 31, 2016	Sep. 28, 2015
Monthly rent revenue			$ 5,000		$ 5,000
License fee		$ 100,000		$ 17,000
Royalties receivable, percentage		4.00%
Royalties, receivable			$ 10,000		$ 10,000
Common shares issued in satisfaction of license fee										8,000,000
Preferred stock purchased	3,500,000
Cash consideration for purchase of Preferred Stock	$ 5,000
Preferred Stock Issued			0		0				0
Preferred Stock Issued, Value			$ 0.0001		$ 0.0001				$ 0.0001
Payment of Accounts Payable			$ 500
NonVoting [Member]
Preferred Stock Issued			1,026,533		1,026,533	102,852	83,000		0
Preferred Stock Issued, Value			$ 1		$ 1	$ 102,852	$ 83,000		$ 1
Series B
Preferred Stock Issued	500,000		728,009		728,009			500,000	28,009
Preferred Stock Issued, Value			$ 0.0001		$ 0.0001				$ 0.0001
Regen BioPharma Inc.
Amount due			$ 4,551		$ 4,551
Interest rate per annum			10.00%		10.00%
David Koos
Amount due			$ 100		$ 100
Interest rate per annum			15.00%		15.00%
Blackbriar Partners
Amount due			$ 1,000		$ 1,000
Interest rate per annum			10.00%		10.00%
Note Due Date					Feb. 17, 2017
Blackbriar Partners #2
Amount due			$ 7,000		$ 7,000
Interest rate per annum			10.00%		10.00%
Note Due Date					Feb. 28, 2018
Zander [Member] | Regen Biopharma, Inc. [Member]
Amount due			$ 7,000		$ 7,000
Interest rate per annum			10.00%		10.00%

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets (Details)	Aug. 31, 2017USD ($)
Deferred tax assets:
Net operating tax carry forwards	$ 2,969,949
Other	0
Gross deferred tax assets	2,969,949
Valuation allowance	(2,969,949)
Net deferred tax assets	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Aug. 31, 2017USD ($)
Income Tax Disclosure [Abstract]
Deferred tax asset	$ 2,969,949
Net operating loss carry forwards	8,735,145
Net operating loss carry forwards acquired in the reverse acquisition of Entest BioMedical, Inc.	13,647
Net operating loss carry forwards attributable to Entest BioMedical, Inc.	8,721,498
Deferred tax assets, net valuation allowance	$ 0
Federal Corporate Rate income tax	34.00%

Acquisition of Entest CA (Detai

Acquisition of Entest CA (Details Narrative) - shares	Jul. 10, 2010	Jul. 10, 2009
Business Combinations [Abstract]
Acquisition of Entest CA	100.00%	100.00%
Newly issued common shares of Entest	10,000,000
Cancellation of shares of common stock	10,000,000

Acquisition of the Assets of 36

Acquisition of the Assets of Pet Pointers, Inc. (Details Narrative)	Jan. 04, 2011USD ($)
Accounting Policies [Abstract]
Acquisition of cash	$ 70,000
Acquisition of common shares	210,000
Maximum payment to creditor	78,000
Monthly installments to creditor	1,500
Maximum payment to additional creditors	25,000
Monthly installments to additional creditors	825
Monthly payment to McDonald	$ 50,000

Disposition of the Assets of 37

Disposition of the Assets of Pet Pointers, Inc. (Details Narrative) - USD ($)	2 Months Ended	6 Months Ended
	Nov. 28, 2012	Feb. 28, 2013
Business Combinations [Abstract]
Asset disposal, property plant and equipment	$ 4,840
Impairment of goodwill		$ 405,000
Obligated payment, Closing of agreement		$ 13,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Nov. 30, 2021	Nov. 30, 2020	Nov. 30, 2019	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2015	Nov. 30, 2014	Nov. 30, 2013	Nov. 30, 2012
Commitments and Contingencies Disclosure [Abstract]
Office monthly lease payments	$ 3,506	$ 3,371	$ 3,241	$ 3,116	$ 2,996	$ 3,506	$ 3,371	$ 3,241	$ 3,116	$ 2,996

Stockholders Equity (Details Na

Stockholders Equity (Details Narrative) - $ / shares	12 Months Ended
	Aug. 31, 2017	Jul. 24, 2017	May 30, 2017	Apr. 03, 2017	Mar. 10, 2017	Feb. 10, 2017	Feb. 07, 2017	Aug. 31, 2016	Feb. 28, 2016
Common stock, par value	$ 0.0001							$ 0.0001
Common stock, shares authorized	500,000,000							500,000,000
Common stock, shares issued	46,670,472			750,000	100,000	2,000,000	1,000,000	40,170,472
Common stock, shares outstanding	46,670,472							40,170,472
Preferred stock, par value	$ 0.0001							$ 0.0001
Preferred stock, shares authorized	5,000,000							5,000,000
Preferred stock, shares issued	0							0
Preferred stock, shares outstanding	0							0
Series AA
Preferred stock, par value	$ 0.0001							$ 0.0001
Preferred stock, shares authorized	100,000							100,000
Preferred stock, shares issued	667							667
Preferred stock, shares outstanding	667							667
Series B
Preferred stock, par value	$ 0.0001							$ 0.0001
Preferred stock, shares authorized	4,400,000							4,400,000
Preferred stock, shares issued	728,009				500,000			28,009	500,000
Preferred stock, shares outstanding	728,009							28,009
Liquidation terms	Upon any liquidation, dissolution, or winding up of the Company, whether voluntary or involuntary (collectively, a “Liquidation”), before any distribution or payment shall be made to any of the holders of Common Stock or any other series of preferred stock, the holders of Series B Preferred Stock shall be entitled to receive out of the assets of the Company, whether such assets are capital, surplus or earnings, an amount equal to $0.10 per share of Series B Preferred Stock (the “Liquidation Amount”) plus all declared and unpaid dividends thereon, for each share of Series B Preferred Stock held by them. If, upon any Liquidation, the assets of the Company shall be insufficient to pay the Liquidation Amount, together with declared and unpaid dividends thereon, in full to all holders of Series B Preferred Stock, then the entire net assets of the Company shall be distributed among the holders of the Series B Preferred Stock, ratably in proportion to the full amounts to which they would otherwise be respectively entitled and such distributions may be made in cash or in property taken at its fair value (as determined in good faith by the Board), or both, at the election of the Board.
Series AAA
Preferred stock, par value	$ 0.0001							$ 0.0001
Preferred stock, shares authorized	300,000							300,000
Preferred stock, shares issued	533							533
Preferred stock, shares outstanding	533							533
NonVoting [Member]
Preferred stock, par value	$ 1	$ 102,852	$ 83,000					$ 1
Preferred stock, shares authorized	3,000,000							200,000
Preferred stock, shares issued	1,026,533	102,852	83,000					0
Preferred stock, shares outstanding	1,026,533							0
Liquidation terms	Non Voting Convertible Preferred Stock shall convert at the option of the holder into shares of the corporation’s common stock at a conversion price equal to seventy percent (70%) of the lowest Closing Price for the five (5) trading days immediately preceding written receipt by the corporation of the holder’s intent to convert.

Investment Securities (Details)

Investment Securities (Details) - USD ($)	3 Months Ended
	Aug. 31, 2017	Aug. 31, 2016
Accounting Policies [Abstract]
Investment Securities, Basis	$ 5,000
Investment Securities, Fair Value	190,050
Investment Securities, Total Unrealized Losses	185,050
Investment Securities, Net Unrealized Loss during the quarter	$ 53,550

Investment Securities (Details

Investment Securities (Details Narrative) - USD ($)	Feb. 28, 2016	Aug. 31, 2017	Mar. 10, 2017	Aug. 31, 2016
Preferred stock purchased	3,500,000
Cash consideration for purchase of Preferred Stock	$ 5,000
Preferred Stock Issued		0		0
Series B
Preferred Stock Issued	500,000	728,009	500,000	28,009

Stock Transactions (Details Nar

Stock Transactions (Details Narrative) - USD ($)	3 Months Ended
	Aug. 31, 2017	May 31, 2017	Oct. 30, 2017	Aug. 21, 2017	Jul. 24, 2017	Jul. 10, 2017	Jun. 20, 2017	Jun. 15, 2017	May 30, 2017	Apr. 10, 2017	Apr. 03, 2017	Mar. 31, 2017	Mar. 10, 2017	Feb. 10, 2017	Feb. 07, 2017	Jan. 27, 2017	Aug. 31, 2016	Feb. 28, 2016
Common Shares issued	46,670,472										750,000		100,000	2,000,000	1,000,000		40,170,472
Common Shares Issued, Value	$ 4,661										$ 15,000			$ 20,000	$ 10,000		$ 4,011
Shares issued for services					2,450,000				100,000							100,000
Preferred shares issued	0																0
Preferred shares issued, value
Beneficial Conversion Feature	$ 74,801	$ 576,804
Zander Therapeutics, Inc [Member]
Common Shares issued			900,000			100,000				8,000
Common Shares Issued, Value			$ 900,000			$ 100,000				$ 20,000
Shares issued for services						500,000
Series B
Shares issued for services												100,000	100,000
Preferred shares issued	728,009												500,000				28,009	500,000
Preferred shares issued, value	$ 73																$ 3
NonVoting [Member]
Preferred shares issued	1,026,533				102,852				83,000								0
Preferred shares issued, value	$ 1,026,533				$ 102,852												$ 0
NonVoting [Member] | #1
Preferred shares issued									840,681
Preferred shares issued, value									$ 840,681
NonVoting [Member] | #2
Preferred shares issued									83,000
Preferred shares issued, value									$ 83,000
Series M | Zander Therapeutics, Inc [Member]
Shares issued for services				1,400,000		100,000	1,000,000
Series M | Zander Therapeutics, Inc [Member] | David Koos [Member]
Preferred shares issued								500,000
Series M | Zander Therapeutics, Inc [Member] | Harry Lander [Member]
Preferred shares issued								500,000
Series M | Zander Therapeutics, Inc [Member] | Todd Caven [Member]
Preferred shares issued								500,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Sep. 14, 2017	Oct. 30, 2017	Sep. 15, 2017	Sep. 08, 2017	Aug. 31, 2017	Jul. 24, 2017	Jul. 10, 2017	May 30, 2017	Apr. 10, 2017	Apr. 03, 2017	Mar. 10, 2017	Feb. 10, 2017	Feb. 07, 2017	Aug. 31, 2016
Preferred Stock, Authorized					5,000,000									5,000,000
Preferred shares issued					0									0
Common Shares issued					46,670,472					750,000	100,000	2,000,000	1,000,000	40,170,472
Common Shares Issued, Value					$ 4,661					$ 15,000		$ 20,000	$ 10,000	$ 4,011
Zander Therapeutics, Inc [Member]
Common Shares issued		900,000					100,000		8,000
Common Shares Issued, Value		$ 900,000					$ 100,000		$ 20,000
Common Stock
Stock issued upon conversion				2,500,000
NonVoting [Member]
Preferred Shares Redeemed				25,000
Preferred Stock, Authorized					3,000,000									200,000
Preferred shares issued					1,026,533	102,852		83,000						0
Series AA
Preferred Stock, Authorized					100,000									100,000
Preferred shares issued					667									667
Series AA | Zander Therapeutics, Inc [Member]
Preferred Stock, Authorized	1,000,000
Preferred Stock. Voting rights	With respect to each matter submitted to a vote of stockholders of Zander, each holder of Series AA Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series AA Preferred Stock owned by such holder times ten thousand (10,000).
Preferred shares issued			200