| Summary of significant accounting policies | Note 2 Summary of Significant Accounting Policies Basis of presentation The accompanying unaudited
condensed consolidated interim financial statements includes the accounts of the Company, Nutrition Empire Inc. and Earth Science
Tech Vapor One, Inc. as of September 30, 2015. As of September 30, 2014 the unaudited condensed consolidated financial statements
include all of the accounts of the Company and its wholly owned subsidiary Nutrition Empire, Inc. The unaudited condensed consolidated interim
financial statements have been prepared by the Company pursuant to the rules and regulations of the U.S. Securities and Exchange
Commission (the "SEC"). The information furnished herein reflects all adjustments (consisting of normal recurring accruals
and adjustments) which are, in the opinion of management, necessary to fairly present the operating results for the respective
periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with
accounting principles generally accepted in the United States of America ("GAAP") have been omitted pursuant to such
rules and regulations. These unaudited condensed consolidated financial statements should be read in conjunction with the Company's
audited financial statements for the year ended March 31, 2015 contained in the Company's Annual Report. on Form 10K filed with
the SEC on August 5, 2015. The results of operations for the six months ended September 30, 2015, are not necessarily indicative
of results to be expected for any other interim period or the fiscal year ending March 31, 2016. We operate through
two wholly owned subsidiaries which provide products, marketing and distribution. As of December 2014, Nutrition Empire, Inc. was
opened as a brick and mortar retail store that provides health, wellness, sports nutrition and dietary supplement products at competitive
prices. In March 2015, the Company created Earth Science Tech Vapor One, Inc., a license and distribution company allowing us entry
in the maturing marketplace of the vaping industry. Our licensing relationship gives us the market mobility, allowing us to capture
the emerging market offering our CBD oil to our retail partners as demand emerges All intercompany balances and transactions
have been eliminated on consolidation. Use of estimates and assumptions The preparation of consolidated financial
statements in conformity with accounting principles generally accepted in the United States of America 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. The Company's significant estimates and
assumptions include the fair value of financial instruments; the carrying value, recoverability and impairment, if any, of long-lived
assets, including the values assigned to and the estimated useful lives of fixed assets; income tax rate, income tax provision
and valuation allowance of deferred tax assets; stock based compensation, valuation of inventory and the assumption that the Company
will continue as a going concern. Those significant accounting estimates or assumptions bear the risk of change due to the fact
that there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to
measure or value. Management bases its estimates on historical
experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the
basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Management regularly reviews its estimates
utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions.
After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those
estimates. Fair value of financial instruments The Company follows paragraph 825-10-50-10
of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37
of the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to measure the fair value of its financial instruments.
Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United
States of America (U. S. GAAP), and expands disclosures about fair value measurements. To increase consistency to quoted prices
(unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3)
levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. Financial assets are considered Level 3
when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least
one significant model assumption or input is unobservable. The fair value hierarchy gives the highest
priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable
inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the
categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amount
of the Company's financial assets and liabilities, such as cash, prepaid expenses, deposits, accounts payable and accrued expenses
approximate their fair value because of the short maturity of those instruments. Transactions involving related parties cannot
be presumed to be carried out on an arms-length basis, as the requisite conditions of competitive, free-market dealings may not
exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were
consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. It is not however practical to determine
the fair value of advances from stockholders due to their related party nature. Carrying value, recoverability and impairment of long-lived
assets The Company has adopted paragraph 360-10-35-17
of the FASB Accounting Standards Codification for its long-lived assets. The Company's long-lived assets, which include office
equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset
may not be recoverable. The Company assesses the recoverability
of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or
group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if
any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using
the asset's expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined
to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book
values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be
some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets
relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets
or in the Company's overall strategy with respect to the manner or use of the acquired assets or changes in the Company's overall
business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant
decline in the Company's stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired
assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events. Cash and cash equivalents The Company considers all highly liquid
investments with a maturity of three months or less to be cash and cash equivalents. Related parties The Company follows subtopic 850-10 of the
FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related
parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent
the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity
method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed
by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with
which the Company may deal if one party controls or can significantly influence the management or operating policies of the other
to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other
parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership
interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting
parties might be prevented from fully pursuing its own separate interests. Commitments and contingencies The Company follows subtopic 450-20 of the
FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the
consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one
or more future events occur or fail to occur, The Company assesses such contingent liabilities, and such assessment inherently
involves an exercise of Judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company
or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or
unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates
that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated
liability would be accrued in the Company's consolidated financial statements. If the assessment indicates that a potential material
loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent
liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are
generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe,
based upon information available at this time, that these matters will have a material adverse effect on the Company's consolidated
financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and
adversely affect the Company's business, financial position, and results of operations or cash flows. Revenue recognition The Company applies
paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition, The Company recognizes revenue when
it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following
criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been
rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. The Company derives its revenues from sales
contracts with its customer with revenues being generated upon rendering of products. Persuasive evidence of an arrangement is
demonstrated via invoice; products are considered provided when the product is delivered to the customers; and the sales price
to the customer is fixed upon acceptance of the purchase order and there is no separate sales rebate, discount, or volume incentive. Inventories Inventories are stated at the lower of cost
or market using the first in, first out (FIFO) method. Provisions have been made to reduce excess or obsolete inventories to their
net realizable value. Cost of Sales Components of costs of sales include product
costs, shipping costs to customers and any inventory adjustments. Shipping and Handling Costs The Company includes shipping and handling
fees billed to customers as revenues and shipping and handling costs for shipments to customers as cost of revenues. Income taxes The Company follows ASC Topic 740 for recording
the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial
statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset
or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset
or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred
tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more
likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes
in the period of change. Net loss per common share The Company follows
ASC Topic 260 to account for earnings per share. Basic earnings per common share ("EPS") calculations are determined
by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per
common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common
share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered
in the computation. As of September 30, 2015 and September 30,
2014, the Company has 333,332 and 0, respectively warrants that are anti-dilutive and not included in the calculation of diluted
earnings per share. Cash flows reporting The Company adopted paragraph 230-10-45-24
of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether
they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or
reconciliation method ("Indirect method") as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification
to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities
by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating
cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.
The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time
of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in
the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing
and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB
Accounting Standards Codification. Recently issued accounting pronouncements We have reviewed all new accounting pronouncements
and do not expect any new pronouncements or guidance to have an impact on our results of operations or financial position: In May 2014, the FASB
issued new accounting guidance regarding revenue recognition under GAAP. This new guidance will supersede nearly all existing revenue
recognition guidance, and is effective for public entities for annual and interim periods beginning after December 31, 2016. Early
adoption is not permitted. We are currently evaluating the impact of this new guidance on the Company's consolidated financial
statements. In June 2014, FASB
issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers". In June 2014, the FASB
issued ASU 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." This ASU provides more explicit
guidance for treating share-based payment awards that require a specific performance target that affects vesting and that could
be achieved after the requisite service period as a performance condition. The new guidance is effective for annual and interim
reporting periods beginning after December 15, 2015. We do not expect the adoption of this guidance to have a material impact on
the consolidated financial statements. In August 2014, the
FASB issued ASU No. 2014-15, "Presentation of Financial Statements - Going Concern", which requires management to evaluate,
at each annual and interim reporting period, whether there are conditions or events that raise substantial doubt about the entity's
ability to continue as a going concern within one year after the date the financial statements are issued and provide related disclosures.
ASU 2014-15 is effective for annual periods ending after December 15, 2016 and interim periods thereafter, Early application is
permitted. The adoption of ASU 2014-15 is not expected to have a material effect on the consolidated financial statements, We are
currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows
or financial condition. In May 2015, FASB issued
Accounting Standards Update (ASU) No. 2015-07, F air Value Measurement (Topic 820): Disclosures for Investments
in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) In June 2015, FASB
issued Accounting Standards Update (ASU) No. 2015-10, Technical Corrections and Improvements covers
a wide range of Topics in the Codification. The amendments represent changes to clarify the Codification, correct unintended application
of guidance, or make minor improvements to the Codification that are not expected to have a significant effect on current accounting
practice or create a significant administrative cost to most entities. Additionally, some of the amendments will make the Codification
easier to understand and easier to apply by eliminating inconsistencies, providing needed clarifications, and improving the presentation
of guidance in the Codification. In July 2015, FASB
issued Accounting Standards Update (ASU) No. 2015-11, Inventory (Topic 330): Simplifying the Measurement
of Inventory more closely align the measurement of inventory in GAAP with the measurement of inventory in International
Financial Reporting Standards (IFRS). The amendments in this ASU do not apply to inventory that is measured using last-in, first-out
(LIFO) or the retail inventory method. The amendments apply to all other inventory, which includes inventory that is measured using
first-in, first-out (FIFO) or average cost. For public business entities, this ASU is effective for fiscal years beginning after
December 15, 2016, including interim periods within those fiscal years. For all other entities, this ASU is effective for fiscal
years beginning after December 15, 2016, and interim periods within fiscal years beginning after December 15, 2017. The amendments
in this ASU should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting
period. In August 2015, FASB
issued Accounting Standards Update (ASU) No.2015-14, Revenue from Contracts with Customers (Topic 606):
Deferral of the Effective Date All other newly issued
accounting pronouncements, but not yet effective, have been deemed either immaterial or not applicable. Intangible Assets In accordance with
FASB ASC 350-25, "Intangibles - Goodwill and Other", Long-Lived Assets The Company's long-lived
assets are reviewed for impairment in accordance with the guidance of the FASB ASC 360-10, "Property, Plant, and Equipment", |
