| Summary of Significant Accounting Policies (Policies) | 3 Months Ended |
| Jun. 30, 2018 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of presentation The Company’s
accounting policies used in the presentation of the accompanying consolidated financial statements conform to accounting principles
generally accepted in the United States of America (“US GAAP”) and have been consistently applied. |
| Principles of Consolidation | Principles of consolidation The accompanying
consolidated financial statements include all of the accounts of the Company and its wholly-owned subsidiaries. The subsidiaries
include Earth Science Tech Inc, Nutrition Empire Co. Ltd., Earth Science Vapor, Earth Science Pharmaceutical Inc., Kannabidioid
Inc. All intercompany balances and transactions have been eliminated
on consolidation. |
| Use of Estimates and Assumptions | Use of estimates and assumptions The preparation
of the condensed 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 periods. The Company’s
significant estimates and assumptions include the fair value of financial instruments; the accrual of the legal settlement, the
carrying value recoverability and impairment, if any, of long-lived assets, including the estimated useful lives of fixed assets;
the valuation allowance of deferred tax assets; stock based compensation, the valuation of the inventory reserves 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. |
| Carrying Value, Recoverability and Impairment of Long-lived Assets | Carrying value, recoverability
and impairment of long-lived assets The Company follows
Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC’) 360 to evaluate
its long-lived assets. The Company’s long-lived assets, which include property and equipment and a patent 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 assets for potential impairment indicators at least annually and more frequently upon the occurrence of
such events. Impairment of changes, if any, are included in operating expenses. |
| Cash and Cash Equivalents | 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 | Related parties The Company follows
ASC 850 for the identification of related parties and disclosure of related party transactions. Pursuant to this
ASC 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 | Commitments and contingencies The Company follows
ASC 450 to account 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.
This may result in contingent liabilities that are required to be accrued or disclosed in the financial statements. 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 | Revenue recognition The Company follows
ASC 606 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. The Company recognizes
its retail store revenue at point of sale, net of sales tax. |
| Inventories | Inventories Inventories consist
of various types of nutraceuticals and bioceuticals at the Company’s retail store and main office. Inventories are stated
at the lower of cost or market using the first in, first out (FIFO) method. A reserve is established if necessary to reduce excess
or obsolete inventories to their net realizable value. |
| Cost of Sales | Cost of Sales Components of
costs of sales include product costs, shipping costs to customers and any inventory adjustments. |
| Shipping and Handling Costs | 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. |
| Research and Development | Research and development Research and development
costs are expensed as incurred. The Company’s research and development expenses relate to its engineering activities, which
consist of the design and development of new products for specific customers, as well as the design and engineering of new or
redesigned products for the industry in general. |
| Net Loss Per Common Share | Net loss per common share The Company follows
ASC 260 to account for earnings per share. Basic earnings per common share calculations are determined by dividing net results
from operations by the weighted average number of shares of common stock outstanding during the year. Diluted loss per common share
calculations are determined by dividing net results from operations 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 June 30,
2018 the Company has no warrants that are anti-dilutive and not included in the calculation of diluted loss per share. |
| Cash Flows Reporting | Cash flows reporting The Company follows
ASC 230 to report cash flows. This standard 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 this standard 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 separately information about investing and financing
activities not resulting in cash receipts or payments in the period pursuant this standard. |
| Stock Based Compensation | Stock based compensation The Company follows
ASC 718 in accounting for its stock based compensation to employees. This standard states that compensation cost is measured at
the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period.
The Company values stock based compensation at the market price of the Company’s common stock as of the date in which the
obligation for payment of service is incurred. The Company accounts
for transactions in which service are received from non-employees in exchange for equity instruments based on the fair value of
the equity instrument exchanged in accordance with ASC 505-50. |
| Property and Equipment | Property and equipment Property and equipment
is recorded at cost net of accumulated depreciation. Depreciation is computed using the straight-line method based upon the estimated
useful lives of the respective assets as follows:
Leasehold improvements Shorter of useful life or term of lease
Signage 5 years
Furniture and equipment 5 years
Computer equipment 5 years The cost of repairs
and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed
of, the cost and accumulated depreciation are removed from accounts and any resulting gains or losses are included in operations. |
