Earth Science Tech (ETST) 10-Q 12 Feb 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2020	Feb. 10, 2021
Cover [Abstract]
Entity Registrant Name	Earth Science Tech, Inc.
Entity Central Index Key	0001538495
Document Type	10-Q
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		48,733,056
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Current Assets:
Cash	$ 10,032	$ 30,723
Accounts Receivable(net allowance of $88,017 and 101,404 respectively )	22,359	38,933
Prepaid expenses and other current assets		54
Inventory	43,703	63,448
Total current assets	76,094	133,058
Property and equipment, net	2,054	4,133
Other Assets:
Patent, net
Rou Asset	18,904	11,170
Deposits	6,191	6,191
Total other assets	25,095	17,361
Total Assets	103,243	154,552
Current Liabilities:
Accounts payable	84,693	82,228
Accrued expenses	232,794	154,552
PPP Loan	31,750
SBA EDIL Loan	106,800
Accrued settlement	3,994,523	231,323
Promissory Note-GHS	30,000	30,000
Lease Liability Current	18,904	11,170
Notes payable - related parties	59,558	59,558
Total current liabilities	4,960,186	980,351
Long Term Liabilities
Total liabilities	4,960,186	980,351
Commitments and contingencies
Stockholders' (Deficit) Equity:
Convertible preferred stock with liquidation preference, par value of $0.001 per share,10,000,000 shares authorized: 5,200,000 issued and outstanding
Common stock, par value $0.001 per share, 75,000,000 shares authorized; 42,150,391 and 37,813,092 shares issued and outstanding as of December 31, 2020 and March 31, 2020 respectively	45,652	37,814
Additional paid-in capital	28,177,489	28,050,192
Accumulated deficit	(33,080,084)	(28,913,805)
Total stockholders' (Deficit)Equity	(4,856,943)	(825,799)
Total Liabilities and Stockholders' (Deficit) Equity	103,243	154,552
Convertible Notes-GHS [Member]
Current Liabilities:
Interest Payable	29,215	9,648
Promissory Note-GHS [Member]
Current Liabilities:
Interest Payable	7,698	3,630
Convertible Note 1-GHS [Member]
Current Liabilities:
Convertible Note	9,226	76,927
Convertible Note 2-GHS [Member]
Current Liabilities:
Convertible Note	88,596	88,596
Convertible Note 3-GHS [Member]
Current Liabilities:
Convertible Note	88,825	88,825
Convertible Note 4-GHS [Member]
Current Liabilities:
Convertible Note	88,894	88,894
Convertible Note 5-GHS [Member]
Current Liabilities:
Convertible Note	$ 88,710	$ 55,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Statement of Financial Position [Abstract]
Allowance for accounts receivable	$ 88,017	$ 101,404
Convertible preferred stock with liquidation preference, par value	$ 0.001	$ 0.001
Convertible preferred stock with liquidation preference, shares authorized	10,000,000	10,000,000
Convertible preferred stock with liquidation preference, shares issued	5,200,000	5,200,000
Convertible preferred stock with liquidation preference, shares outstanding	5,200,000	5,200,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	42,150,391	37,813,092
Common stock, shares outstanding	42,150,391	37,813,092

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Revenue	$ 23,929	$ 97,447	$ 122,560	$ 464,730
Cost of revenues	16,013	67,376	77,254	266,827
Gross Profit	7,916	30,071	45,306	197,903
Operating Expenses:
Compensation - officers	52,048	49,788	172,423	157,663
Officer Compensation Stock				142,590
Employee Compensation Stock
Marketing		13,327	5,455	46,144
General and administrative	30,818	126,174	179,235	454,658
Loss on disposal of assets
Professional fees	6,500	1,000	14,555	31,291
Bad Debt Expense
Litigation Expense			3,763,200
Cost of legal proceedings		18,665	13,275	84,020
Research and development		18,000	9,000	58,113
Total operating expenses	89,366	226,954	4,157,143	974,479
Loss from operations	(81,450)	(196,883)	(4,111,837)	(776,576)
Other Income (Expenses)
Other income	13,386	26,351	13,386	26,351
Interest expense	(1,191)	(1,191)	(3,573)	(3,573)
Interest income
Total other income (expenses)	(29,343)	15,987	(54,442)	(161,307)
Net loss before income taxes	(110,793)	(180,896)	(4,166,279)	(937,883)
Income taxes
Net loss	$ (110,793)	$ (180,896)	$ (4,166,279)	$ (937,883)
Net loss per common share:
Loss per common share-Basic and Diluted	$ 0	$ 0	$ 0	$ 0
Convertible Note 1-GHS [Member]
Other Income (Expenses)
Interest expense	$ (477)	$ (2,944)	$ (4,154)	$ (7,193)
Convertible Note 2-GHS [Member]
Other Income (Expenses)
Interest expense	(2,264)	(1,406)	(6,768)	(47,544)
Convertible Note 3-GHS [Member]
Other Income (Expenses)
Interest expense	(2,270)	(1,406)	(6,785)	(60,582)
Convertible Note 4-GHS [Member]
Other Income (Expenses)
Interest expense	(2,271)	(1,406)	(6,789)	(60,230)
Promissory Note 5-GHS [Member]
Other Income (Expenses)
Interest expense	(32,895)	(1,406)	(35,691)	(6,727)
Promissory Note-GHS [Member]
Other Income (Expenses)
Interest expense	$ (1,361)	$ (605)	$ (4,068)	$ (1,809)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' (Deficit) Equity - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Mar. 31, 2019	$ 52,206	$ 5,200	$ 27,449,487	$ (27,713,552)	$ (206,659)
Balance, shares at Mar. 31, 2019	52,205,400	5,200,000
Common stock issued for cash
Common stock issued for cash, shares
Common stock issued for services
Common stock issued for services, shares
Common stock issued for officer compensation	$ 123		89,667		89,790
Common stock issued for officer compensation, shares	123,000
Common stock issued for employee compensation
Common stock issued for employee compensation, shares
BCF intrinsic value on Convertible Note 2-GHS			38,372
BCF intrinsic value on Convertible Note 3-GHS			52,067
BCF intrinsic value on Convertible Note 4-GHS			52,067
Common stock issued for Conversion on Note
Common stock issued for Conversion on Note, shares
Adjustment to 8/19/19 conversion rate on 237,993 shares issued to GHS
Common stock returned to company
Common stock Cancellation-Majorca 1/24/20
Common stock Cancellation-Majorca 1/24/20, shares
Preferred stock Cancellation-Majorca 1/24/20
Preferred stock Cancellation-Majorca 1/24/20, shares
Net Loss				$ (506,697)	$ (506,697)
Balance at Jun. 30, 2019	$ 52,329	$ 5,200	27,681,660	(28,220,249)	(481,060)
Balance, shares at Jun. 30, 2019	52,328,400	5,200,000
Balance at Mar. 31, 2019	$ 52,206	$ 5,200	27,449,487	(27,713,552)	(206,659)
Balance, shares at Mar. 31, 2019	52,205,400	5,200,000
Net Loss					(937,883)
Balance at Dec. 31, 2019	$ 53,572	$ 5,200	27,944,881	(28,651,435)	(647,782)
Balance, shares at Dec. 31, 2019	53,371,264	5,200,000
Balance at Jun. 30, 2019	$ 52,329	$ 5,200	27,681,660	(28,220,249)	(481,060)
Balance, shares at Jun. 30, 2019	52,328,400	5,200,000
Common stock issued for cash	$ 237		94,763		95,000
Common stock issued for cash, shares	237,500
Common stock issued for services
Common stock issued for services, shares
Common stock issued for officer compensation	$ 120		52,680		52,800
Common stock issued for officer compensation, shares	120,000
Common stock issued for employee compensation
Common stock issued for employee compensation, shares
BCF intrinsic value on Convertible Note 2-GHS
BCF intrinsic value on Convertible Note 3-GHS
BCF intrinsic value on Convertible Note 4-GHS
Common stock issued for Conversion on Note	$ 238		$ 118,758		$ 118,996
Common stock issued for Conversion on Note, shares	237,993
Adjustment to 8/19/19 conversion rate on 237,993 shares issued to GHS
Common stock returned to company
Common stock Cancellation-Majorca 1/24/20
Common stock Cancellation-Majorca 1/24/20, shares
Preferred stock Cancellation-Majorca 1/24/20
Preferred stock Cancellation-Majorca 1/24/20, shares
Net Loss				$ (250,290)	$ (250,290)
Balance at Sep. 30, 2019	$ 52,924	$ 5,200	27,947,861	(28,470,539)	(464,554)
Balance, shares at Sep. 30, 2019	52,923,893	5,200,000
Common stock issued for cash	$ 448		42,018		42,466
Common stock issued for cash, shares	447,371
Common stock issued for services
Common stock issued for services, shares
Common stock issued for officer compensation
Common stock issued for officer compensation, shares
Common stock issued for employee compensation
Common stock issued for employee compensation, shares
BCF intrinsic value on Convertible Note 2-GHS
BCF intrinsic value on Convertible Note 3-GHS
BCF intrinsic value on Convertible Note 4-GHS
Common stock issued for Conversion on Note	$ 200		14,500		14,700
Common stock issued for Conversion on Note, shares	200,000
Adjustment to 8/19/19 conversion rate on 237,993 shares issued to GHS			(59,498)		(59,498)
Common stock returned to company
Common stock Cancellation-Majorca 1/24/20
Common stock Cancellation-Majorca 1/24/20, shares
Preferred stock Cancellation-Majorca 1/24/20
Preferred stock Cancellation-Majorca 1/24/20, shares
Net Loss				$ (180,896)	$ (180,896)
Balance at Dec. 31, 2019	$ 53,572	$ 5,200	27,944,881	(28,651,435)	(647,782)
Balance, shares at Dec. 31, 2019	53,371,264	5,200,000
Common stock issued for cash	$ 2,242		82,111		84,353
Common stock issued for cash, shares	2,241,828
Common stock issued for services
Common stock issued for services, shares
Common stock issued for officer compensation
Common stock issued for officer compensation, shares
Common stock issued for employee compensation
Common stock issued for employee compensation, shares
BCF intrinsic value on Convertible Note 2-GHS
BCF intrinsic value on Convertible Note 3-GHS
BCF intrinsic value on Convertible Note 4-GHS
Common stock issued for Conversion on Note
Common stock issued for Conversion on Note, shares
Adjustment to 8/19/19 conversion rate on 237,993 shares issued to GHS
Common stock returned to company
Common stock Cancellation-Majorca 1/24/20	$ (18,000)		18,000
Common stock Cancellation-Majorca 1/24/20, shares	(18,000,000)
Preferred stock Cancellation-Majorca 1/24/20		$ (5,200)	5,200
Preferred stock Cancellation-Majorca 1/24/20, shares		(5,200,000)
Net Loss				(262,370)	262,370
Balance at Mar. 31, 2020	$ 37,814		28,050,192	(28,913,805)	(825,799)
Balance, shares at Mar. 31, 2020	37,813,092
Common stock issued for cash	$ 1,974		38,618		40,592
Common stock issued for cash, shares	1,973,787
Common stock issued for services
Common stock issued for services, shares
Common stock issued for officer compensation
Common stock issued for officer compensation, shares
Common stock issued for employee compensation
Common stock issued for employee compensation, shares
BCF intrinsic value on Convertible Note 2-GHS
BCF intrinsic value on Convertible Note 3-GHS
BCF intrinsic value on Convertible Note 4-GHS
Common stock issued for Conversion on Note
Common stock issued for Conversion on Note, shares
Adjustment to 8/19/19 conversion rate on 237,993 shares issued to GHS
Common stock returned to company
Common stock Cancellation-Majorca 1/24/20
Common stock Cancellation-Majorca 1/24/20, shares
Preferred stock Cancellation-Majorca 1/24/20
Preferred stock Cancellation-Majorca 1/24/20, shares
Net Loss				$ (3,887,498)	$ (3,887,498)
Balance at Jun. 30, 2020	$ 39,788		28,088,810	(32,801,303)	(4,672,705)
Balance, shares at Jun. 30, 2020	39,786,879
Balance at Mar. 31, 2020	$ 37,814		28,050,192	(28,913,805)	(825,799)
Balance, shares at Mar. 31, 2020	37,813,092
Net Loss					(4,166,279)
Balance at Dec. 31, 2020	$ 45,652		28,177,489	(33,080,084)	(4,856,943)
Balance, shares at Dec. 31, 2020	45,650,391
Balance at Jun. 30, 2020	$ 39,788		28,088,810	(32,801,303)	(4,672,705)
Balance, shares at Jun. 30, 2020	39,786,879
Common stock issued for cash	$ 864		19,068		19,932
Common stock issued for cash, shares	863,512
Common stock issued for services
Common stock issued for services, shares
Common stock issued for officer compensation
Common stock issued for officer compensation, shares
Common stock issued for employee compensation
Common stock issued for employee compensation, shares
BCF intrinsic value on Convertible Note 2-GHS
BCF intrinsic value on Convertible Note 3-GHS
BCF intrinsic value on Convertible Note 4-GHS
Common stock issued for Conversion on Note	$ 1,500		30,000		31,500
Common stock issued for Conversion on Note, shares	1,500,000
Adjustment to 8/19/19 conversion rate on 237,993 shares issued to GHS
Common stock returned to company
Common stock Cancellation-Majorca 1/24/20
Common stock Cancellation-Majorca 1/24/20, shares
Preferred stock Cancellation-Majorca 1/24/20
Preferred stock Cancellation-Majorca 1/24/20, shares
Net Loss				$ (141,888)	$ (141,888)
Balance at Sep. 30, 2020	$ 42,152		28,137,878	(32,943,191)	(4,763,161)
Balance, shares at Sep. 30, 2020	42,150,391
Common stock issued for cash
Common stock issued for cash, shares
Common stock issued for services
Common stock issued for services, shares
Common stock issued for officer compensation
Common stock issued for officer compensation, shares
Common stock issued for employee compensation
Common stock issued for employee compensation, shares
BCF intrinsic value on Convertible Note 2-GHS
BCF intrinsic value on Convertible Note 3-GHS
BCF intrinsic value on Convertible Note 4-GHS
Common stock issued for Conversion on Note	$ 3,500		39,611		43,111
Common stock issued for Conversion on Note, shares	3,500,000
Adjustment to 8/19/19 conversion rate on 237,993 shares issued to GHS
Common stock returned to company
Common stock Cancellation-Majorca 1/24/20
Common stock Cancellation-Majorca 1/24/20, shares
Preferred stock Cancellation-Majorca 1/24/20
Preferred stock Cancellation-Majorca 1/24/20, shares
Net Loss				$ (110,793)	$ (110,793)
Balance at Dec. 31, 2020	$ 45,652		$ 28,177,489	$ (33,080,084)	$ (4,856,943)
Balance, shares at Dec. 31, 2020	45,650,391

Consolidated Statements of St_2

Consolidated Statements of Stockholders' (Deficit) Equity (Parenthetical) - shares	Aug. 19, 2019	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019
Statement of Stockholders' Equity [Abstract]
Common stock issued for conversion of note, shares	237,993

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash Flow From Operating Activities:
Net loss	$ (4,166,279)	$ (937,883)
Adjustments to reconcile net loss to net cash from operating activities:
Stock-based compensation		142,590
Stock issued for services
Intrinsic value of Conv Notes-Addtl Paid-in-Capital		142,506
Depreciation and amortization	2,080	5,456
Changes in operating assets and liabilities:
Increase/Decrease in deposits
Increase/Decrease in prepaid expenses and other current assets	16,627	63,519
Decrease/Increase in inventory	19,645	56,714
Increase in other assets
Increase in accrued settlement	3,763,200
Increase in accounts payable	208,901	50,670
Net Cash Used in Operating Activities	(155,826)	(476,428)
Investing Activities:
Purchases of property and equipment
Patent expenditures
Net Cash Used in Investing Activities
Financing Activities:
Proceeds from issuance of common stock	60,524	137,466
Proceeds from notes payable- related party
Proceeds from Convertible Notes	74,611	220,000
Intrinsic value of Conv Notes-Addtl Paid-in-Capital
Officer Compensation Stock
Repayment of advances from related party
Net Cash Provided by Financing Activities	135,135	357,466
Net Decrease in Cash	(20,691)	(118,962)
Cash - Beginning of year	30,723	127,524
Cash - End of year	$ 10,032	$ 8,562

Organization and Nature of Oper

Organization and Nature of Operations	9 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	Note 1 — Organization and Nature of Operations 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 The accompanying consolidated financial statements include all of the accounts of the Company and its wholly owned subsidiaries. The subsidiaries include Nutrition Empire, Inc., Cannabis Therapeutics, Inc. and Earth Science Pharmaceutical Inc. Earth Science Foundation, Inc. is a non-profit favored entity of the Company focused on developing its role as a world leader in the CBD space, expanding its work in the pharmaceutical and medical device sectors. Earth Science Pharmaceutical (“ESP”) is a wholly owned subsidiary of ETST was committed to the development of low cost, non-invasive diagnostic tools, medical devices, testing processes and vaccines for sexually transmitted infections and/or diseases. ESP’s operations have been suspended while the Company restructures to maximize all efforts in the best interest to its shareholders. Cannabis Therapeutics (“CTI”) is a wholly owned subsidiary of ETST poised to take a leadership role in the development of new, leading-edge cannabinoid-based pharmaceutical and nutraceutical products. CTI is invested in research and development to explore and harness the medicinal power of cannabidiol. The company is focused on developing treatments for breast and ovarian cancers, as well as two generic CBD based pharmaceutical drugs. Nutrition Empire Inc. (“NE”) was established in 2014 as a supplement retail store offering products such as sports nutrition, at the time Earth Science Tech, Inc.’s High Grade CBD Oil and nutraceutical/bioceutical line. In early 2017 the Company decided to relinquish the retail store to allocate its capital and time to further pursue its successful industrial hemp CBD products through its growing wholesale accounts. Since the closing of Nutrition Empire in 2017, the wholly owned subsidiary has been dormant and kept for potential acquisitions or projects. Earth Science Foundation (“ESF”) is a favored entity of ETST, effectively being a non-profit organization on February 11, 2019 and is structured to accept grants and donations to conduct further studies and help donate ETST’s effective CBD products to those in need. All intercompany balances and transactions have been eliminated on consolidation. 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 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. On June 4, 2019 the Company discontinued its patents based upon the advice of IP counsel. IP counsel indicated that only one patent application had a reasonable chance of being granted and based upon this advice the Company determined that it would discontinue this approach of using the patent process to protect product formulations in general and rather, revert to proprietary formulae and trade secrets to protect its intellectual property (unless it was clear from the beginning of the process that the formula was patentable. As a result, on June 4, 2019, the company wrote down or otherwise impaired approximately $27,000 in legal fees that had previously been attributed to its Patents and took a corresponding write-off to “impairment expense.” 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 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 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 The Company follows and implemented ASC 606, Revenue from Contracts with Customers for revenue recognition. Although the new revenue standard is expected to have an immaterial effect, if any, on our ongoing net income, we did implement changes to our processes related to revenue recognition and the control activities within them. These included the development of new policies based on the five-step model provided in the new revenue standard, ongoing contract review requirements, and gathering of information provided for disclosures. The Company recognizes revenue from product sales or services rendered when control of the promised goods are transferred to our clients in an amount that reflects the consideration to which we expect to be entitled in exchange for those goods and services. To achieve this core principle, we apply the following five steps: identify the contract with the client, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to performance obligations in the contract and recognize revenues when or as the Company satisfies a performance obligation. The Company recognizes its retail store revenue at point of sale, net of sales tax. 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 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. 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. Income taxes The Company follows ASC 740 in accounting for income taxes. Deferred tax assets and liabilities are determined based on the estimated future tax effects of net operating loss carry forwards and temporary differences between the tax bases of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes that it is not more likely than not those assets will be recognized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of March 31, 2019, the Company has not recorded any unrecognized tax benefits. Interest and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses, respectively. The Company has net operating loss carry forwards (NOL) for income tax purposes of approximately $6,150,613. This loss is allowed to be offset against future income until the year 2039 when the NOL’s will expire. The tax benefits relating to all timing differences have been fully reserved for in the valuation allowance account due to the substantial losses incurred through March 31, 2019. The change in the valuation allowance for the years ended March 31, 2019 and 2018 was an increase of $0 and $0, respectively. Internal Revenue Code Section 382 (“Section 382”) imposes limitations on the availability of a company’s net operating losses after certain ownership changes occur. The Section 382 limitation is based upon certain conclusions pertaining to the dates of ownership changes and the value of the Company on the dates of the ownership changes. It was determined that an ownership change occurred in October 2013 and March 2014. The amount of the Company’s net operating losses incurred prior to the ownership changes are limited based on the value of the Company on the date of the ownership change. Management has not determined the amount of net operating losses generated prior to the ownership change available to offset taxable income subsequent to the ownership change. 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 December 31, 2020 the Company has no warrants that are anti-dilutive and not included in the calculation of diluted loss per share. 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 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 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. Recently issued accounting pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-15, Classification of Certain Cash Receipts and Cash Payments In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases In March 2016, the FASB issued Accounting Standards Update No. 2016-09, Compensation – Stock Compensation In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers. This guidance will supersede Topic 605, Revenue Recognition, in addition to other industry-specific guidance, once effective. The new standard requires a company to recognize revenue in a manner that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods and services. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers: Deferral of the Effective Date, as a revision to ASU 2014-09, which revised the effective date to fiscal years, and interim periods within those years, beginning after December 15, 2017. Early adoption is permitted but not prior to periods beginning after December 15, 2016 (i.e., the original adoption date per ASU 2014-09). In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations, which clarifies certain aspects of the principal- versus-agent guidance, including how an entity should identify the unit of accounting for the principal versus agent evaluation and how it should apply the control principle to certain types of arrangements, such as service transactions. The amendments also reframe the indicators to focus on evidence that an entity is acting as a principal rather than as an agent. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing, which clarifies how an entity should evaluate the nature of its promise in granting a license of intellectual property, which will determine whether it recognizes revenue over time or at a point in time. The amendments also clarify when a promised good or service is separately identifiable (i.e., distinct within the context of the contract) and allow entities to disregard items that are immaterial in the context of a contract. The Company continues to assess the impact this new standard may have on its ongoing financial reporting. The Company has identified its revenue streams both by contract and product type and is assessing each for potential impacts. For the revenue streams assessed, the Company does not anticipate a material impact in the timing or amount of revenue recognized. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Intangibles-Goodwill and Other, which simplifies the accounting for goodwill impairments by eliminating step 2 from the goodwill impairment test. Instead, if “the carrying amount of a reporting unit exceeds its fair value, an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit.” The guidance is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this new standard will have on its Consolidated Financial Statements. All other newly issued accounting pronouncements not yet effective have been deemed either immaterial or not applicable. Intangible Assets In October 2014, the Company acquired a patent that is being amortized over its useful life of fifteen years in accordance with ASC 350, “Intangibles - Goodwill and Other”. The Company purchased the patent through a cash payment of $25,000. Additionally, the Company capitalized patent fees of $26,528. The Company’s balance of intangible assets on the condensed consolidated balance sheet net of accumulated amortizations $0 and $38,740.00 as of March 31, 2019 and March 31, 2018, respectively. Amortization expense related to the intangible assets was $4,406.00 and $4,406.00, respectively for the years ended March 31, 2019 and 2018, respectively. For the year ended March 31, 2019, all patents were impaired and written off due to changes in accounting principles. $34,334 were written off to Patent impairment expenses. Reclassification Certain amounts from the prior period have been reclassified to conform to the current period presentation.

Going Concern

Going Concern	9 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2 — Going Concern The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. At December 31, 2020, the Company had negative working capital, an accumulated deficit of $33,080,084 and was in negotiations to extend the maturity date on notes payable that are in default. These factors raise substantial doubt about the Company’s ability to continue as a going concern. While the Company is attempting to generate sufficient revenues, the Company’s cash position may not be sufficient to pay its obligations and support the Company’s daily operations. Management intends to raise additional funds by way of a public or private offering. Management believes that the actions presently being taken to further implement its business plan and generate sufficient revenues may provide the opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to generate sufficient revenues and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenues. The condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Related Party Balances and Tran

Related Party Balances and Transactions	9 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Party Balances and Transactions	Note 3 - Related Party Balances and Transactions Kannabidioid, Inc. is currently in development stage and has had no related party revenue from Earth Science Tech, Inc. for the three months ended December 31, 2020. On January 11, 2019, Robert Stevens was appointed by the Nevada District Court as Receiver for the Company in Case No. A-18-784952-C. As approved by the Nevada District Court, Strongbow Advisors, Inc., an entity controlled by Robert Stevens (“Strongbow”), is compensated at a rate of $400 per hour for his services as the Company’s Receiver. During the three months ended December 31, 2020, $4,160 has been paid to Strongbow as compensation for Mr. Stevens’ services as the Company’s Receiver.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Stockholders' Equity	Note 4 – Stockholders’ Equity During the three months ended December 31, 2020 and 2019, the Company issued 3,500,000 and 647,371 common shares for an aggregate of $43,111.25 and $42,466 respectively. On October 06, 2020 the Company issued 1,500,000 shares of Common Stock at a price of $0.017728 per share in conversion of the Convertible Promissory Note dated February 13, 2019 for the principal debt amount of $26,034.72 and interest of $556.53 totaling $26,591.25 pursuant to the exemption provided by 3(a)9 of the Securities Act of 1933, as amended. Like the other notes purchased by GHS, the notes were originally issued as “not in a public offering” under the exemption provided by Section 4(2) of the Securities Act of 1933, as amended. On December 03, 2020 the Company issued 2,000,000 shares of Common Stock at a price of $0.00826 per share in conversion of the Convertible Promissory Note dated February 13, 2019 for the principal debt amount of $16,111.79 and interest of $408.21 totaling $16,520.00 pursuant to the exemption provided by 3(a)9 of the Securities Act of 1933, as amended. Like the other notes purchased by GHS, the notes were originally issued as “not in a public offering” under the exemption provided by Section 4(2) of the Securities Act of 1933, as amended.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 5 — Commitments and Contingencies Legal Proceedings On January 11, 2019, the Company received notice that Strongbow Advisors, Inc. and Robert Stevens (“Stevens”, and together with Strongbow, the “Receiver”) had been appointed by the Nevada District Court, as Receiver for the Registrant in Case No. A-18-784952-C (the “Order). The Company sought the appointment of the Receiver after it found itself in an imminent danger of insolvency following the issuance by an arbitration panel of an award (the “Award”) in the sum of $3,994,522.5 million in favor of Cromogen Biotechnology Corporation (“Cromogen”) in the matter entitled Cromogen Biotechnology Corporation vs. Earth Science Tech, Inc. (the “Cromogen Litigation”). The Nevada District Court found that the Company was in fact insolvent and ordered the appointment of the Receiver. The Award consisted of a sum for breach of contract against the Company in the amount of $120,265.00, a sum for costs and fees against the Company in the amount of $111,057.00 and a sum for the claim of tortuous interference and conversion against the Company in the amount of $3,763,200.00. The District Court in Florida had confirmed the Award granted by the arbitration panel, denying however, the award of fees that the arbitration panel had granted Cromogen. Earth Science Tech, Inc. appealed this decision but Cromogen prevailed in No. 19-10118, United States Court of Appeals for the Eleventh Circuit on April 14, 2020. The Receiver subsequently allowed Cromogen status as an unsecured creditor in the estate. As of the date of this filing the Company remains in danger of insolvency if a plan of reorganization is not subsequently approved by the court that adequately resolves the Cromogen unsecured debt or Cromogen agrees to a settlement. Previous attempts to settle the amounts with Cromogen have been fruitless. As part of the impact of the receivership, the Court issued a Writ of Injunction and “Blanket Stay” covering the Company and its assets during the time that the Company is in receivership. As a result of the “Blanket Stay” the Company’s estate is protected from creditors and interference with its administration is prevented while the Company’s financial issues are being fully analyzed and resolved. As part of this process, creditors will be notified and required to provide claims in writing under oath on or before the deadline stated in the notice provided by the Receiver or those claims will be barred under NRS §78.675. The Blanket Stay will remain in place unless otherwise waived by the Receiver, or it is vacated by the Court or alternatively, lifted by the Court, upon a “motion to lift stay” duly made and approved by the Nevada District Court. The appointment of the Receiver was approved unanimously by the Board and by a majority of the Company’s shareholders. Strongbow and Stevens were selected because of their reputation in helping (i) companies restructure and (ii) to execute on their business plans, albeit under a debt and capital structure that allows them to succeed. Stevens and Strongbow assist companies by helping them raise the capital needed not only to pay debts, but build and grow their businesses. The Receiver, however, is an agent of the court, and will be independent and neutral in managing the Company’s operations and trying to preserve the Company’s value for the creditors and shareholders. There are a number of possible outcomes to the receivership, including settlement and payment to creditors, reorganization, or liquidation. The intent of the Receiver is to reorganize the Company, pay or settle the Company’s debts and emerge from receivership. If the Receiver is not successful in mitigating the Company’s liabilities, the Company’s results could be materially adversely impacted, and the Company may be forced to liquidate its business. On February 28, 2019, the Company entered into an Equity Financing Agreement (the “GHS Equity Financing Agreement”) and Registration Rights Agreement (the “GHS Registration Rights Agreement”) with GHS Investments LLC, a Nevada limited liability company (“GHS”). Under the terms of the Equity Financing Agreement, GHS agreed to provide the Company with up to $5,000,000 upon effectiveness of a registration statement on Form S-1 (the “Registration Statement”) filed with the U.S. Securities and Exchange Commission (the “Commission”). Following effectiveness of the Registration Statement, the Company shall have the discretion to deliver puts to GHS and GHS will be obligated to purchase shares of the Company’s common stock, par value $0.001 per share based on the investment amount specified in each put notice. Additionally, in accordance with the Equity Financing Agreement, the Company shall issue GHS a promissory note in the principal amount of $30,000 to offset transaction costs (the “Note”). On November 7, 2019 the Receiver for Earth Science Tech, Inc., a Nevada corporation (the “Company”) filed a motion for preliminary injunction against Majorca Group Ltd. in the 8th Judicial District in Clark County, Nevada. The filing requests a show cause hearing whereby the Company will request the Court grants it motion to cancel certain shares and class of stock and to nullify certain amendments of the Articles of Incorporation. Specifically, the Company is asking that Majorca Group Ltd. be restricted from selling, transferring, converting, encumbering, hypothecating, obtaining loans against or in any fashion or in any way transferring their shares of common and preferred stock in the Company. Additionally, the motion seeks a Freezing Injunction over any broker, bank, any financial institution, attorney, or agent holding shares of the Company as well as any proceeds from shares of the Company. On January 27, 2020 Earth Science Tech, Inc., a Nevada corporation (the “Company”) reached a confidential settlement with Majorca Group, Ltd (“Majorca”). The Receiver will withdraw its motion for injunction over the Majorca common and preferred shares. The Settlement Agreement provides that Majorca Group, Ltd. and all relevant parties will, within 10 days of execution of the settlement agreement, return 18,000,000 common shares and 5,200,000 Series A Preferred Stock held by Majorca for cancellation. The Series A Preferred Stock class will be cancelled completely. The remaining 6,520,000 common shares held by Majorca is subject to lockup agreement and thereafter, sales will be made only pursuant to a limited strict bleed-out agreement administered by a third party. On May 18, 2020, Earth Science Tech, Inc. filed documents with the Delaware Secretary of State to effect a holding company reorganization (the “Delaware Reorg”), which will result in a newly formed Delaware corporation, ETST Holdings, Inc., (“ETST Delaware “), owning all the capital stock of Earth Science Tech, Inc. ETST Delaware will initially be a direct, wholly owned subsidiary of Earth Science Tech, Inc. Pursuant to the Delaware Reorg, a newly formed entity (“Merger Sub”), a direct, wholly owned subsidiary of ETST Delaware and an indirect, wholly owned subsidiary of Earth Science Tech, Inc., will merge with and into Earth Science Tech, Inc., with Earth Science Tech, Inc. surviving as a direct, wholly owned subsidiary of ETST Delaware. Each share of each class of Earth Science Tech, Inc. stock issued and outstanding immediately prior to the ETST Delaware Merger will automatically convert into an equivalent corresponding share of ETST Delaware stock, having the same designations, rights, powers and preferences and the qualifications, limitations and restrictions as the corresponding share of Earth Science Tech, Inc. stock being converted. Accordingly, upon consummation of the ETST Delaware Merger, Earth Science Tech, Inc.’s current stockholders will become stockholders of ETST Delaware. The stockholders of Earth Science Tech, Inc. will not recognize gain or loss for U.S. federal income tax purposes upon the conversion of their shares in the ETST Delaware Merger. The ETST Delaware Merger was conducted pursuant to Section 251(g) of the General Corporation Law of the State of Delaware, which provides for the formation of a holding company without a vote of the stockholders of the constituent corporations. Effective upon the consummation of the ETST Delaware Merger, ETST Delaware will adopt an amended and restated certificate of incorporation and amended and restated bylaws that are identical to those of Earth Science Tech, Inc. immediately prior to the consummation of the ETST Delaware Merger, except for the change of the name of the corporation as permitted by Section 251(g). Furthermore, the conversion will occur automatically without an exchange of stock certificates. Stock certificates previously representing shares of a class of Earth Science Tech, Inc. stock will represent the same number of shares of the corresponding class of ETST Delaware stock after the ETST Delaware Merger. Following the consummation of the ETST Delaware Merger shares of our Common Stock will continue to trade on the under the symbol ETST on the OTC Markets. Lease Agreements On June 19, 2020, the Company entered into an office lease covering its Doral, Florida headquarters, with landlord Doral Flex. The Lease term is for 12 months commencing on October 1, 2020 and ending on September 30, 2021. The monthly rent, including sales tax is $2,128. A deposit of $6,191 was tendered to secure the lease. Rent expense for the three months ended December 31, 2020 was $6,995. We lease all our office space used to conduct our business. We adopted ASC 842 effective January 1, 2019. For contracts entered into on or after the effective date, at the inception of a contract we assess whether the contract is, or contains, a lease. Our assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether we have the right to direct the use of the asset. At inception of a lease, we allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset or the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of these criteria. All our operating leases are comprised of office space leases. For all leases at the lease commencement date, a right-of-use asset and a lease liability are recognized. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease.

Balance Sheet and Income Statem

Balance Sheet and Income Statement Footnotes	9 Months Ended
	Dec. 31, 2020
Balance Sheet And Income Statement Footnotes
Balance Sheet and Income Statement Footnotes	Note 6 — Balance Sheet and Income Statement Footnotes A c As of December 31, 2020, ROU Asset was $18,904 and Lease Liability-Current was $18,904. Accounts payable are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities Accrued expenses of $232,794 as of December 31, 2020 mainly represents, $32,126 of accrued interest on notes payable and accrued corporate payroll of $65,668, and accrued payroll for both Michael Aube and Nickolas Tabraue for $135,000. General and administrative expenses were $30,818 and $126,174 for December 31, 2020 and 2019 respectively. For the three months ended December 31, 2020, the majority comprised receiver administration fees in the amount of $4,160, employee compensation in the amount of $5,655, and the remainder of, $21,003 was for rent, and other expenses. Professional fees were $6,500 for the three months ended December 31, 2020. The bulk of these expenses were paid to OTC Markets. Interest expense was $42,729 and $7,420 for three months ended December 31, 2020 and 2019. Interest expense for three months ended December 31, 2020 was mainly due to Convertible Notes-GHS.

Subsequent Events

Subsequent Events	9 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 7 — Subsequent Events The Company has been advised that its largest creditor, Centuria Foods, Inc., as assignee for the Cromogen judgement, has filed for Bankruptcy under Subchapter V of Chapter 11 on January 20, 2021. The Company secured a financing from an existing shareholder in the amount of $50,000 on February 10, 2021 to fund the ongoing operations of the Company. The secured note is not convertible and contains customary terms and provisions.

Organization and Nature of Op_2

Organization and Nature of Operations (Policies)	9 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [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 Nutrition Empire, Inc., Cannabis Therapeutics, Inc. and Earth Science Pharmaceutical Inc. Earth Science Foundation, Inc. is a non-profit favored entity of the Company focused on developing its role as a world leader in the CBD space, expanding its work in the pharmaceutical and medical device sectors. Earth Science Pharmaceutical (“ESP”) is a wholly owned subsidiary of ETST was committed to the development of low cost, non-invasive diagnostic tools, medical devices, testing processes and vaccines for sexually transmitted infections and/or diseases. ESP’s operations have been suspended while the Company restructures to maximize all efforts in the best interest to its shareholders. Cannabis Therapeutics (“CTI”) is a wholly owned subsidiary of ETST poised to take a leadership role in the development of new, leading-edge cannabinoid-based pharmaceutical and nutraceutical products. CTI is invested in research and development to explore and harness the medicinal power of cannabidiol. The company is focused on developing treatments for breast and ovarian cancers, as well as two generic CBD based pharmaceutical drugs. Nutrition Empire Inc. (“NE”) was established in 2014 as a supplement retail store offering products such as sports nutrition, at the time Earth Science Tech, Inc.’s High Grade CBD Oil and nutraceutical/bioceutical line. In early 2017 the Company decided to relinquish the retail store to allocate its capital and time to further pursue its successful industrial hemp CBD products through its growing wholesale accounts. Since the closing of Nutrition Empire in 2017, the wholly owned subsidiary has been dormant and kept for potential acquisitions or projects. Earth Science Foundation (“ESF”) is a favored entity of ETST, effectively being a non-profit organization on February 11, 2019 and is structured to accept grants and donations to conduct further studies and help donate ETST’s effective CBD products to those in need. 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. On June 4, 2019 the Company discontinued its patents based upon the advice of IP counsel. IP counsel indicated that only one patent application had a reasonable chance of being granted and based upon this advice the Company determined that it would discontinue this approach of using the patent process to protect product formulations in general and rather, revert to proprietary formulae and trade secrets to protect its intellectual property (unless it was clear from the beginning of the process that the formula was patentable. As a result, on June 4, 2019, the company wrote down or otherwise impaired approximately $27,000 in legal fees that had previously been attributed to its Patents and took a corresponding write-off to “impairment expense.”
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 and implemented ASC 606, Revenue from Contracts with Customers for revenue recognition. Although the new revenue standard is expected to have an immaterial effect, if any, on our ongoing net income, we did implement changes to our processes related to revenue recognition and the control activities within them. These included the development of new policies based on the five-step model provided in the new revenue standard, ongoing contract review requirements, and gathering of information provided for disclosures. The Company recognizes revenue from product sales or services rendered when control of the promised goods are transferred to our clients in an amount that reflects the consideration to which we expect to be entitled in exchange for those goods and services. To achieve this core principle, we apply the following five steps: identify the contract with the client, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to performance obligations in the contract and recognize revenues when or as the Company satisfies a performance obligation. 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.
Income Taxes	Income taxes The Company follows ASC 740 in accounting for income taxes. Deferred tax assets and liabilities are determined based on the estimated future tax effects of net operating loss carry forwards and temporary differences between the tax bases of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes that it is not more likely than not those assets will be recognized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of March 31, 2019, the Company has not recorded any unrecognized tax benefits. Interest and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses, respectively. The Company has net operating loss carry forwards (NOL) for income tax purposes of approximately $6,150,613. This loss is allowed to be offset against future income until the year 2039 when the NOL’s will expire. The tax benefits relating to all timing differences have been fully reserved for in the valuation allowance account due to the substantial losses incurred through March 31, 2019. The change in the valuation allowance for the years ended March 31, 2019 and 2018 was an increase of $0 and $0, respectively. Internal Revenue Code Section 382 (“Section 382”) imposes limitations on the availability of a company’s net operating losses after certain ownership changes occur. The Section 382 limitation is based upon certain conclusions pertaining to the dates of ownership changes and the value of the Company on the dates of the ownership changes. It was determined that an ownership change occurred in October 2013 and March 2014. The amount of the Company’s net operating losses incurred prior to the ownership changes are limited based on the value of the Company on the date of the ownership change. Management has not determined the amount of net operating losses generated prior to the ownership change available to offset taxable income subsequent to the ownership change.
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 December 31, 2020 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.
Recently Issued Accounting Pronouncements	Recently issued accounting pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-15, Classification of Certain Cash Receipts and Cash Payments In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases In March 2016, the FASB issued Accounting Standards Update No. 2016-09, Compensation – Stock Compensation In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers. This guidance will supersede Topic 605, Revenue Recognition, in addition to other industry-specific guidance, once effective. The new standard requires a company to recognize revenue in a manner that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods and services. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers: Deferral of the Effective Date, as a revision to ASU 2014-09, which revised the effective date to fiscal years, and interim periods within those years, beginning after December 15, 2017. Early adoption is permitted but not prior to periods beginning after December 15, 2016 (i.e., the original adoption date per ASU 2014-09). In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations, which clarifies certain aspects of the principal- versus-agent guidance, including how an entity should identify the unit of accounting for the principal versus agent evaluation and how it should apply the control principle to certain types of arrangements, such as service transactions. The amendments also reframe the indicators to focus on evidence that an entity is acting as a principal rather than as an agent. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing, which clarifies how an entity should evaluate the nature of its promise in granting a license of intellectual property, which will determine whether it recognizes revenue over time or at a point in time. The amendments also clarify when a promised good or service is separately identifiable (i.e., distinct within the context of the contract) and allow entities to disregard items that are immaterial in the context of a contract. The Company continues to assess the impact this new standard may have on its ongoing financial reporting. The Company has identified its revenue streams both by contract and product type and is assessing each for potential impacts. For the revenue streams assessed, the Company does not anticipate a material impact in the timing or amount of revenue recognized. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Intangibles-Goodwill and Other, which simplifies the accounting for goodwill impairments by eliminating step 2 from the goodwill impairment test. Instead, if “the carrying amount of a reporting unit exceeds its fair value, an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit.” The guidance is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this new standard will have on its Consolidated Financial Statements. All other newly issued accounting pronouncements not yet effective have been deemed either immaterial or not applicable.
Intangible Assets	Intangible Assets In October 2014, the Company acquired a patent that is being amortized over its useful life of fifteen years in accordance with ASC 350, “Intangibles - Goodwill and Other”. The Company purchased the patent through a cash payment of $25,000. Additionally, the Company capitalized patent fees of $26,528. The Company’s balance of intangible assets on the condensed consolidated balance sheet net of accumulated amortizations $0 and $38,740.00 as of March 31, 2019 and March 31, 2018, respectively. Amortization expense related to the intangible assets was $4,406.00 and $4,406.00, respectively for the years ended March 31, 2019 and 2018, respectively. For the year ended March 31, 2019, all patents were impaired and written off due to changes in accounting principles. $34,334 were written off to Patent impairment expenses.
Reclassification	Reclassification Certain amounts from the prior period have been reclassified to conform to the current period presentation.

Organization and Nature of Op_3

Organization and Nature of Operations (Tables)	9 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Property and Equipment Estimated Useful Lives	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

Organization and Nature of Op_4

Organization and Nature of Operations (Details Narrative) - USD ($)	Jun. 04, 2019	Dec. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2020
Impairment of legal fees	$ 27,000
Unrecognized tax benefits
Net operating loss carry forwards		$ 6,150,613
Net operating loss carry forwards expiration date		The year 2039 when the NOL's will expire.
Change in the valuation allowance			0	$ 0
Payments to acquire patents		$ 25,000
Capitalized patent fees		26,528
Intangible assets			0	38,740
Amortization expense			4,406	$ 4,406
Patent impairment expenses			$ 34,334
Warrants [Member]
Antidilutive securities amount

Organization and Nature of Op_5

Organization and Nature of Operations - Schedule of Property and Equipment Estimated Useful Lives (Details)	9 Months Ended
	Dec. 31, 2020
Leasehold Improvements [Member]
Property and Equipment, Estimated Useful Lives	Shorter of useful life or term of lease
Signage [Member]
Property and Equipment, Useful Life	5 years
Furniture and Equipment [Member]
Property and Equipment, Useful Life	5 years
Computer Equipment [Member]
Property and Equipment, Useful Life	5 years

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Dec. 31, 2020	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (33,080,084)	$ (28,913,805)

Related Party Balances and Tr_2

Related Party Balances and Transactions (Details Narrative) - USD ($)	Jan. 11, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Compensation fee per hour		$ 6,500	$ 1,000	$ 14,555	$ 31,291
Kannabidioid, Inc. [Member]
Revenue from related parties
Strongbow Advisors, Inc. [Member]
Compensation fee per hour	$ 400
Mr. Stevens [Member]
Compensation paid to related party		$ 4,160

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Dec. 03, 2020	Oct. 06, 2020	Aug. 19, 2019	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019
Number of common stock shares issued on conversion of note			237,993
Common Stock [Member]
Number of common stock shares issued				3,500,000				647,371
Number of common stock shares issued, value				$ 43,111				$ 42,466
Number of common stock shares issued on conversion of note				3,500,000	1,500,000			200,000	237,993
Common Stock [Member] | Convertible Promissory Note [Member]
Number of common stock shares issued on conversion of note	2,000,000	1,500,000
Shares issued, price per share	$ 0.00826	$ 0.017728
Principal debt amount	$ 16,112	$ 26,035
Debt instrument interest amount	408	557
Debt instrument accumulated interest amount	$ 16,520	$ 26,591

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Jun. 19, 2020	Jan. 27, 2020	Jan. 11, 2019	Dec. 31, 2020	Mar. 31, 2020	Feb. 28, 2019
Lease term agreement	12 months
Rent including sales tax				$ 2,128
Deposits				6,191	$ 6,191
Rent expenses				$ 6,995
Cromongen Biotechnology Corporation [Member]
Amount of breach of contract to be accrued			$ 3,994,523
Breach of contract amount			120,265
Costs and fees amount			111,057
Conversion value			$ 3,763,200
GHS Investments LLC [Member] | GHS Equity Financing Agreement [Member]
Maximum amount receivable under finance agreement						$ 5,000,000
GHS Investments LLC [Member] | GHS Equity Financing Agreement [Member] | Promissory Note [Member]
Principal debt amount						$ 30,000
GHS Investments LLC [Member] | GHS Equity Financing Agreement [Member] | Common Stock [Member]
Shares issued, price per share						$ 0.001
Majorca Group Ltd [Member]
Description of confidential settlement		On January 27, 2020 Earth Science Tech, Inc., a Nevada corporation (the “Company”) reached a confidential settlement with Majorca Group, Ltd (“Majorca”). The Receiver will withdraw its motion for injunction over the Majorca common and preferred shares. The Settlement Agreement provides that Majorca Group, Ltd. and all relevant parties will, within 10 days of execution of the settlement agreement, return 18,000,000 common shares and 5,200,000 Series A Preferred Stock held by Majorca for cancellation. The Series A Preferred Stock class will be cancelled completely. The remaining 6,520,000 common shares held by Majorca is subject to lockup agreement and thereafter, sales will be made only pursuant to a limited strict bleed-out agreement administered by a third party.

Balance Sheet and Income Stat_2

Balance Sheet and Income Statement Footnotes (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Allowance for accounts receivable	$ 88,017		$ 88,017		$ 101,404
Allowance for accounts receivable, percentage			40.00%
ROU Asset	18,904		$ 18,904		11,170
Lease liability current	18,904		18,904		11,170
Accrued expenses	232,794		232,794		$ 154,552
Accrued interest	32,126		32,126
Accrued corporate payroll	65,668		65,668
General and administrative expenses	30,818	$ 126,174	179,235	$ 454,658
Administration fees	4,160
Employee compensation	5,655
Rent and other expenses	21,003
Professional fees	6,500	1,000	14,555	$ 31,291
Interest expense	42,729	$ 7,420
Michael Aube [Member]
Accrued payroll	135,000		135,000
Nickolas Tabraue [Member]
Accrued payroll	$ 135,000		$ 135,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Feb. 10, 2021USD ($)
Subsequent Event [Member]
Secured finance from existing shareholder	$ 50,000