10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES

EXCHANGE ACT OF 1934

For the quarterly period ended October 31, 2018

[  ]TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES 

 EXCHANGE ACT OF 1934

For the transition period from [ ] to [ ]

Commission file number 000-54803

ECO SCIENCE SOLUTIONS, INC.

(Exact name of registrant as specified in its charter)

Nevada	46-4199032
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
1135 Makawao Avenue, Suite 103-188, Makawao, Hawaii	96768
(Address of principal executive offices)	(Zip Code)
Registrant's telephone number:	(800) 379-0226

N/A

 (Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X]  No [  ]

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes [X] No [  ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer [  ]	Accelerated filer [  ]
Non-accelerated filer   [  ] (Do not check if a smaller reporting company)	Smaller reporting company [X]
	Emerging growth company [X]

   If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. [  ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [  ]  No [X ]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [  ]  No [  ]

APPLICABLE ONLY TO CORPORATE ISSUERS

47,557,572 shares of common stock outstanding as of February 12, 2019

(Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.)

2

ECO SCIENCE SOLUTIONS, INC.

TABLE OF CONTENTS

		Page
	PART I – FINANCIAL INFORMATION
Item 1.	Financial Statements	4
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	5
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	12
Item 4.	Controls and Procedures	12
	PART II – OTHER INFORMATION
Item 1.	Legal Proceedings	13
Item 1A.	Risk Factors	14
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	14
Item 3.	Defaults Upon Senior Securities	14
Item 4.	Mine Safety Disclosures	14
Item 5.	Other Information	14
Item 6.	Exhibits	15
	SIGNATURES	15

3

PART I -- FINANCIAL INFORMATION

ITEM 1.                FINANCIAL STATEMENTS

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE FINANCIAL STATEMENTS

(Unaudited)

	Page
Unaudited Consolidated Balance Sheets as of October 31, 2018 and January 31, 2018	F-1
Unaudited Consolidated Statements of Operations for the three and nine months ended October 31, 2018 and 2017	F-2
Unaudited Consolidated Statements of Cash Flows for the nine months ended October 31, 2018 and 2017	F-3
Notes to the Unaudited Consolidated Financial Statements	F-4 to F-21

4

ECO SCIENCE SOLUTIONS, INC.

CONSOLIDATED BALANCE SHEETS

	October 31, 2018 (Unaudited)			January 31, 2018 (Audited)
ASSETS
Current assets
Cash	$	2,964		$	2,102
Interest receivable		15,833			6,833
Prepaid expenses		34,300			38,397
Convertible note		100,000			100,000
Total current assets		153,097			147,332
Property and equipment, net		7,390			11,273
Intangible assets		362,282			-
TOTAL ASSETS	$	522,769		$	158,605
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities
Accounts payable and accrued expenses	$	2,049,246		$	893,355
Related party payables		782,564			505,035
Notes payable, related party		381,016			30,000
Notes payable		4,113,662			2,132,430
Convertible note, net		1,656,213			1,284,244
Total current liabilities		8,982,701			4,845,064
Total liabilities		8,982,701			4,845,064
Stockholders' deficit
Preferred stock, $0.001 par, 50,000,000 shares authorized, none issued and outstanding at October 31, 2018 and January 31, 2018		-			-
Common stock, $0.0001 par, 650,000,000 shares authorized, 48,557,572 shares issued and 47,557,572 outstanding at October 31, 2018 and 47,557,572 shares issued and 46,557,572 outstanding January 31, 2018		4,856			4,756
Treasury stock (1,000,000 shares issued at a cost of $0.0075 per share)		(7,500	)		(7,500	)
Additional paid in capital, common, and deferred compensation		61,804,744			61,714,844
Accumulated deficit		(70,262,032	)		(66,398,559	)
Total stockholders' deficit		(8,459,932	)		(4,686,459	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	522,769		$	158,605

The accompanying notes are an integral part of these unaudited consolidated financial statements

F-1

ECO SCIENCE SOLUTIONS, INC.

CONSOLIDATED STATEMENTS OF OPRATIONS

(Unaudited)

	For the Three Months Ended October 31,						For the Nine Months Ended October 31,
	2018			2017			2018			2017
Revenue	$	-		$	-		$	-		$	-
Cost of revenues		-			-			-			-
Gross profit		-			-			-			-
Operating expenses:
Depreciation		1,294			1,294			3,883			2,333
Legal, accounting and audit fees		113,019			92,759			545,692			252,085
Management and consulting fees		301,500			376,575			990,500			1,002,108
Research, development, and promotion		-			81,200			657,948			645,085
Office supplies and other general expenses		24,066			112,220			218,742			246,585
Advertising and marketing		21,189			337,056			919,952			1,441,396
Impairment of goodwill		-			-			-			18,400,000
Total operating expenses		461,068			1,001,104			3,336,717			21,989,592
Net operating loss		(461,068	)		(1,001,104	)		(3,336,717	)		(21,989,592	)
Other income (expenses)
Interest income		3,000			1,300			9,000			1,300
Interest expense		(350,789	)		(23,829	)		(535,756	)		(48,532	)
Total other income (expenses)		(347,789	)		(22,529	)		(526,756	)		(47,232	)
Net loss	$	(808,857	)	$	((1,023,633	)	$	(3,863,473	)	$	(22,036,824	)
Net loss per common share - basic and diluted	$	(0.02	)	$	(0.19	)	$	(0.08	)	$	(0.43	)
Weighted average common shares outstanding - basic and diluted		47,557,572			54,659,746			47,227,902			50,835,146

The accompanying notes are an integral part of these unaudited consolidated financial statements

F-2

ECO SCIENCE SOLUTIONS, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)

	For the nine months ended October 31,
	2018			2017
Cash flows from operating activities:
Net loss	$	(3,863,473	)	$	(22,036,824	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		3,883			2,333
Impairment of goodwill		-			18,400,000
Share issued for acquisition of licences and master agreement					50,000
Research, development and promotion paid by third party directly		250,000			-
Amortization of debt discount		371,969			-
Stock based compensation		90,000			-
Changes in operating assets and liabilities:
(Increase) in interest receivable		(9,000	)		(1,300	)
Decrease (increase) in prepaid expenses		4,097			(36,983	)
Increase (decrease) in accounts payable and accrued expenses		842,294			697,568
Increase (decrease) in related party payables		276,126			519,652
Net cash used in operating activities		(2,034,104	)		(2,405,554	)
Cash Flows from Investing Activities:
Purchase equipment303		-			(13,266	)
Net cash used in investing activities		-			(13,266	)
Cash flows from financing activities:
Proceeds from notes payable, related parties		303,734			633,195
Proceeds from notes payable		1,731,232			1,542,500
Net cash provided by financing activities		2,034,966			2,175,695
Net decrease in cash		862			(243,125	)
Cash-beginning of period		2,102			244,124
Cash-end of period	$	2,964		$	999
SUPPLEMENTAL DISCLOSURES
Interest paid	$	-		$	-
Income taxes paid	$	-		$	-
NON-CASH ACTIVITIES
Shares issued from liability for unissued shares	$	-		$	63,791
Note payable	$	250,000		$	-
Intangible assets purchased through note payable, related party	$	12,282		$	-
Accounts payable settled through note payable, related party	$	35,000			-
Intangible assets purchased with accounts payable	$	350,000		$	-

The accompanying notes are an integral part of these unaudited consolidated financial statements

F-3

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1: DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

Organization and nature of business

The Company was incorporated in the state of Nevada on December 8, 2009 under the name Pristine Solutions, Inc. On January 8, 2014, the Company changed its name from Pristine Solutions, Inc. to Eco Science Solutions, Inc.  

During fiscal 2016 the Company changed its business focus and on January 1, 2016, the Company entered into a technology licensing and marketing support agreement with Separation Degrees – One, Inc. ("SDOI") that was focused on the development, licensing and management of on-going technology solutions and marketing campaigns for ESSI's initiatives. Additionally, the Company entered into an Asset Purchase Agreement with SDOI wherein the Company acquired a proprietary messaging and customer relationship management software platform from SDOI.

On January 11, 2016, the Company's Board of Directors (the "Board") authorized the creation of 1,000 shares of Series A Voting Preferred Stock. The holder of the shares of the Series A Voting Preferred Stock has the right to vote those shares of the Series A Voting Preferred Stock regarding any matter or action that is required to be submitted to the shareholders of the Company for approval. The vote of each share of the Series A Voting Preferred Stock is equal to and counted as 10 times the votes of all of the shares of the Company's (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval. The Agreement with SDOI was revised so that SDOI received 500,000 shares of Common Stock rather than Preferred Shares; no Preferred Shares were issued to SDOI.  In addition to the issuance of the 500,000 shares of common stock as consideration for the Asset Purchase Agreement with SDOI, the Company agreed further to settle all invoices received for services rendered by SDOI, as well as advertising fees incurred, by way of issuance of common stock at a 30% discount to market as S-8 shares.

On January 10, 2017, the Company entered into a Cancellation and Release Agreement with SDOI wherein the Company agreed to issue 4,000,000 common shares to SDOI (or its designee) in exchange for the cancellation of the $1,920,424 worth of remaining outstanding invoices and fees owed to SDOI.

On June 21, 2017, Eco Science Solutions, Inc. (ESSI) entered into a Stock Purchase Agreement ("SPA") with the shareholders of Ga-Du Corporation, a Nevada corporation ("Ga-Du", "Sellers"), wherein, ESSI agreed to purchase, and Sellers agreed to sell 100% of the shares of capital stock of Ga-Du to ESSI, in exchange for fifteen million (15,000,000) shares of ESSI Common Stock, to be issued to Sellers, pursuant to the SPA.  In addition, the SPA called for the issuance of an additional 15,000,000 shares of the Company's common stock to the Ga-Du Founders when they brought a bank equity interest to the Company.  Subsequently, effective July 30, 2017 the Company and the stockholders of Ga-Du entered into certain amendments to the original June 21, 2017, SPA cancelling the term regarding the issuance of an additional 15,000,000 Shares.

Additionally, on September 22, 2017, and in order to avoid diluting the holdings of existing ESSI Shareholders, Jeffery and Don Taylor, CEO and CFO of ESSI, agreed to return 8,000,000 Shares each of ESSI's Common Stock of their own to the Company for cancellation, effective September 22, 2017.

Following the closing of the SPA, Ga-Du is a wholly owned subsidiary of ESSI, bringing to ESSI a Financial Services Platform, and Inventory Control and Advisory Software Platforms, thus completing the ESSI product suite to benefit both consumer and professional customers of the Company.

On July 26, 2017, all of the Shares of an Uruguayan entity, Holway Sociedad Anonima ("Holway", "Holway SA") were purchased by certain former shareholders of Ga-Du who thereafter became the sole shareholders of Holway.  Holway's objective is to perform business in the Free-trade zone in Uruguay in accordance with the laws of the Free-trade zone; in every kind of industrial, commercial or other activity relating to its business of providing financial services.  On September 19, 2017, the Holway shareholders transferred all of their shares of Holway to Ga- Du, and will hereafter conduct business pursuant to the Holway Uruguayan registration as Ga-Du; Doing Business As (DBA).

F-4

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1: DESCRIPTOIN OF BUISNESS AND BASIC OF PRESENTATION (cont'd)

Organization and nature of business (cont'd)

Additionally, Holway has applied for a financial advisory services charter to perform its financial services through Ga-Du, and under the regulatory laws of the Uruguayan Central Bank. As of the date of this report, the process to secure the financial advisory charter remains in suspense until such time as ESSI secures additional financing.

Once the application for the Financial Advisory Services Charter is approved, Ga-Du, through its Financial Advisory Services Charter, and in conjunction with the Alliance Financial Network system, intends to provide foreign jurisdictions with legalized cannabis, a banking mechanism to conduct business relative to the cannabis industry, and within the laws governing cannabis industry in those foreign jurisdictions doing business with the United States, and in compliance with US and foreign laws relative to the cannabis industry.

Furthermore, Ga-Du will work closely with representatives of the South American MasterCard/Visa Card services, allowing Ga-Du to process merchant services through the Uruguayan entity, Holway, for transactions relative to the Cannabis industry, in countries and states where Cannabis is legalized. Presently the Company is awaiting approval of the charter prior to conducting operations under this entity.

Further, on September 22, 2017, Ga-Du Corporation entered into an Assignment Agreement with G&L Enterprises, wherein G&L Enterprises assigned, to Ga-Du Corporation, all of its rights, interest in, and obligations under a License and Master Marketing Agreement (LMMA) it entered into with Alliance Financial Network, Inc. ("AFN", "Alliance") on September 6, 2017.

On March 5, 2018, an Addendum to the LMMA was entered into and agreed upon, wherein the LMMA was amended to reflect the right of Ga-Du to receive revenue from Colorado businesses; the LMMA originally excluded existing Colorado business as any revenue generating businesses. In addition the revenue split under the LMMA was also revised.  Among other things, in exchange for the split, where under Ga-Du is to receive 50% of all revenues, Ga-Du agreed to pay to Alliance $405,000 in two tranches, for operational expenses and business development in the State of Colorado as well as in other states. As a result, Ga-Du is entitled to receive 10% of all of Alliance's net revenue earned from Colorado revenues from October 15, 2017 forward.

A final payment to Alliance was made on April 24, 2018, as agreed upon in the Addendum to the LMMA, making the Addendum Effective.  As part of the agreed final payment $170,000 was advanced in cash by Mr. Lewis, the CEO of Ga-Du, as a loan to the Company, and Mr. Rountree, our COO, assumed the remaining $35,000 in the form of a debt assignment between a third party and Alliance.  As a result, the Company was notified of its first revenues under the LMMA totaling $28,431 (10% of net revenue generated by Colorado Business), as at October 31, 2018.  The Company intends to record revenues as of the date funds are received into our accounts.  Subsequent to the period ended October 30, 2018, the Company and Alliance determined the $35K in amounts payable to a third party assumed by Mr. Rountree would be paid in cash, and the note assignment canceled. During July and August 2018, Mr. Rountree remitted the final $35,000 in payments for the benefit of Alliance, which amount has been included in related party payables.

With the acquisition of Ga-Du, ESSI's product suite represent is now an enclosed ecosystem for business location, localized communications between consumers and business operators, on-topic social networking, inventory management / selection, payment facilitation and delivery arrangement. The Company's holistic commerce and content platform enables health, wellness and alternative medicine enthusiasts to easily locate, access, and connect with others to facilitate the research of and purchasing of eco-science friendly products.

F-5

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1: DESCRIPTOIN OF BUISNESS AND BASIC OF PRESENTATION (cont'd)

Financial Statements Presented

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10-Q and Article 210 8-03 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  In the opinion of management, all adjustments considered necessary for a fair presentation have been included.  All such adjustments are of a normal recurring nature.  Operating results for the nine months ended October 31, 2018, are not necessarily indicative of the results that may be expected for the fiscal year ending January 31, 2019.  For further information, refer to the financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended January 31, 2018 as filed with the Securities and Exchange Commission on November 19, 2018.

Principals of Consolidation

The consolidated financial statements include the accounts of Eco Science Solutions, Inc. and its wholly-owned subsidiary, Ga-Du Corporation. All significant intercompany balances and transactions have been eliminated.

NOTE 2: GOING CONCERN

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated significant revenues to date and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future.  As at October 31, 2018, the Company had a working capital deficit of $8,829,604 and an accumulated deficit of $70,262,032. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company's ability to continue as a going concern.

The financial statements reflect all adjustments consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the results for the periods shown. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

F-6

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont'd)

Cash and cash equivalents

The Company considers all highly liquid instruments with maturity of three months or less at the time of purchase to be cash equivalents. As of October 31, 2018, and January 31, 2018, respectively, the Company had cash, but no cash equivalents. 

Property and Equipment

Property and equipment are recorded at cost. Depreciation and amortization on property and equipment are determined using the straight-line method over the three to five year estimated useful lives of the assets.

Technology, licensing rights and software (Intangible assets)

Technology, licensing rights and software are recorded at cost and capitalized and are reviewed for impairment at a minimum of once per year or whenever events or changes in circumstances suggest a need for evaluation.

Advertising and Marketing Costs   

Advertising and marketing costs are expensed as incurred and were $21,189 during the three months ended October 31, 2018 and $337,056 in the same period ended October 31, 2017. Advertising and marketing costs are expensed as incurred and were $919,952 during the nine months ended October 31, 2018 and $1,441,396 in the same period ended October 31, 2017. Advertising and marketing costs include ad placement and click through programs placed on a wide network of mediums acquired from advertising consolidators including Outbrain, MGID, Rev Content, Yahoo, MSN, AOL, Google and others for the full scope of the Company's brands including the Herbo and Fitrix apps for all platforms, GooglePlay, iOS, Android, as well as the corporate e-commence site and all the other underlying supporting social media platforms such as YouTube, Twitter, Instagram, and Facebook. Further the Company incurs other advertising expense in respect to its attendance at various venues to promote our business objectives.

Revenue Recognition

Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured.

As of October 31, 2018, and 2017, no revenue has been recognized, and there was no impact on the Company's financial statements as a result of adopting Topic 606 during the most recent fiscal year end.

While the Company has entered into an LMMA under which we are entitled to fee-based revenue on a profit-sharing basis, the Company has determined that when recording its revenue, the monthly income is not clearly determinable until the fees are paid to the Company by AFN.  As at October 31, 2018 fees payable by AFN for the period October 2017 through October 2018 as reconciled in commission reports received from AFN have not been received by the Company. Because of this, the Company has determined to record its revenue in respect to the LMMA on the cash basis.  In the future, should the fee structure and reporting process become more easily determinable, the recognition method may change. Pursuant to AFN's revenue reports, the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) at October 31, 2018. The Company will record the revenue once we receive the proceeds.

F-7

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont'd)

Cost of Revenue

Costs of revenue consist of the direct expenses incurred to generate revenue. Such costs are recorded as incurred. Our cost of revenue will consist consists primarily of fees associated with the operation of our social media venues and fulfillment of specific customer advertising campaigns related to our downloadable apps. In the case of revenue earned by our wholly owned subsidiary, proceeds allocated to our revenue interest are net of associated costs.

Stock-Based Compensation

The Company records stock-based compensation in accordance with ASC 718, Share-Based Payments, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.

Convertible Debt and Beneficial Conversion Features

The Company evaluates embedded conversion features within convertible debt under ASC 815 "Derivatives and Hedging" to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 "Debt with Conversion and Other Options" for consideration of any beneficial conversion features.

Stock Settled Debt

In certain instances, the Company will issue convertible notes which contain a provision in which the price of the conversion feature is priced at a fixed discount to the trading price of the Company's common shares as traded in the over-the-counter market.  In these instances, the Company records a liability, in addition to the principal amount of the convertible note, as stock-settled debt for the fixed value transferred to the convertible note holder from the fixed discount conversion feature.  As of October 31, 2018, and January 31, 2018, the Company had recorded within Convertible Notes, net of discount, the amount of $1,407,781 and $248,432 for the value of the stock settled debt for certain convertible notes (see Note 8).

Basic and Diluted Net Income (Loss) Per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earning per Share.  ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

Recently issued accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements will have a material impact on its financial condition or the results of its operations.

F-8

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 4: PROPERTY AND EQUIPMENT

Property and equipment, net consists of the following:

	October 31, 2018			January 31, 2018
Office equipment	$	15,528			$	15,528
Less: accumulated depreciation and amortization		(8,138	)			(4,255	)
Total property and equipment, net	$	7,390			$	11,273

Depreciation expense was $1,294 and $1,294 for the three months ended October 31, 2018 and 2017, respectively.

Depreciation expense was $3,833 and $2,333 for the nine months ended October 31, 2018 and 2017, respectively.

NOTE 5: INTANGIBLE ASSETS

On June 21, 2017, the Company acquired a 100% interest in Ga-Du including certain intangible assets such as a Financial Services Platform, Testing Labs, and Inventory Control and Advisory Software Platforms.  Intangible assets acquired as part of the acquisition of Ga-Du were fully impaired on acquisition.

During the three months ended July 31, 2018 the Company continued to develop its software platforms and has capitalized a total of $12,282 in respect to ongoing software development, the entire amount of which was funded by the Company's Chief Operating Officer, Mr. Mike Rountree.

During the three months ended October 31, 2018 the Company incurred additional software development costs totaling $350,000 from Take2L Enterprises, which amount remains payable and is included on the Company's balance sheets as Accounts payable.   Software development for our Herbo division, supporting the cannabis industry, includes a consumer and enterprise software platform which among other key functionality, will include CRM (customer relationship management), MRP (materials resource planning), Inventory management, seed to sale compliancy, e-commerce, merchant processing (tied to our AFN partnership), accounting and taxation functionality, HR management and a robust suite of analytics.   The Company is working with Take2L to build this software suite from the ground up.

NOTE 6: SPONSORSHIP AGREEMENTS

On February 9, 2017, the Company entered into a Sponsorship Agreement with Fruit of Life Productions LLC, wherein, the Company agreed to pay Fruit of Life Productions LLC the sum of Fifty Thousand Dollars ($50,000).

On April 16, 2017, the Company entered into a Sponsorship, Content Development and Licensing Agreement with Roaring Lion Tours, Inc., wherein, the Company agreed to pay Roaring Lion Tours, Inc. the sum of One Hundred Thirty-Five Thousand Dollars ($135,000) for the licensing and distribution right to content developed during Kaya Fest, in Miami, Florida on April 22, 2017.  The arrangement allowed for the Company to sponsor the Kaya Festival as well as the right to use any audio and audio-visual content developed by the Kaya Festival. 

The total amount of $185,000 expended has been recorded as research, development, and promotional expenses during the three months ended April 30, 2017.

On April 1, 2018, ESSI entered into a Sponsorship Agreement with Fruit of Life Productions, LLC.  The terms of the Agreement allow Eco Science Solutions, Inc. (ESSI) to sponsor Kaya Fest 2018, to be held in San Bernardino, California, and to be acknowledged by Fruit of Life Productions as a Sponsor at Kaya Fest, the Company agrees to pay Fruit of Life Productions $250,000.  Sponsorship benefits will include, among other things, the following:

(1) Main Stage named after ESSI; (2) Four 10x10 on site vendor booths; (3) Banner (10) placement in venue; (4) Audio/Video assets provided as promotional use for ESSI's Herbo; (5) Name and phrase of ESSI called out on stage between performers sets; (6) ESSI's logo and a link to ESSI on Kaya Fest website; (7) ESSI's logo on video wall; (8) ESSI's name and logo as presenting sponsor; (9) Banner at main entrance of venue; (10) On stage banner placement; and (11) ESSI's logo on all promotional print for Kaya Fest.

The term of the Agreement began on April 1, 2018, and will continue until April 30, 2018, at 11:59 p.m. at the closing of the Kaya Fest. Total fees payable of $250,000 have been recorded as research, development, and promotional expenses during the three months ended April 30, 2018. These fees were paid to Fruit of Life directly by a third party.

F-9

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 7: LICENSE AND MASTER MARKETING AGREEMENT

On September 22, 2017, Ga-Du Corporation entered into an Assignment Agreement with G&L Enterprises, wherein G&L Enterprises assigned to Ga-Du Corporation, all of its rights, interest in, and obligations under a License and Master Marketing Agreement (LMMA) it entered into with Alliance Financial Network, Inc. ("AFN", "Alliance") on September 6, 2017.  The basic terms of that Agreement are as follows:

Alliance provides certain financial and marketing services to businesses and individuals, including the Cannabis Industry, on a programmatic or membership basis (the "Financial Program"), of which Alliance derives fees and income from enrolling companies in the Financial Program and providing a range of services, with respect to which AFN and Ga-Du may derive fees and income, for such clients (the "Members") according to the AFN pricing schedule (the "Fees").

Alliance Financial Network is registered with FinCEN (MSB Registration Number: 31000094744769) as a financial services institution, compliant with the AML/BSA guidelines of FinCEN, and is regulated by the Internal Revenue Service.  Operating a mobile application known as eXPO™ electronic eXchange Portal, Alliance provides financial and marketing services to businesses and individuals, which are challenged in the traditional banking systems, and generally are those that require more intensive compliance then banks are willing, or able to perform.  One such industry is the cannabis industry; Alliance is configured to establish Membership relationships businesses in this industry following a full compliance audit on the business.

Ga-Du has agreed to issue, or cause to be issued, two hundred thousand (200,000) shares of the Company's common stock to Alliance.  Ga-Du shall have the exclusive right to undertake marketing responsibilities of Alliance's Financial Services to businesses in the Cannabis industry, initially in Michigan, and Washington, with plans to extend throughout the United States, provided that it shall not extend to any states where Cannabis sales have not been legalized by that state's laws.

Ga-Du shall be credited with all Cannabis related members and revenues that use Alliance's financial and marketing services, regardless of the source of revenue, or the party that enrolled the customer that generated the revenues, that are generated within any territory in which Ga-Du has commenced business. 

Alliance provides all software platform(s) necessary to deliver the Financial Services, assure compliance with appropriate Federal Requirements and international money laundering restrictions, administer all compliance, enrollment, and collection of fees from the Members contracting with Alliance, provide any and all necessary marketing or other materials describing Alliance's services and program, will forward any required Sales Commissions to the appropriate recipients, and assure adequate customer service at all times.

Alliance is responsible for the functional operation of any software utilized in providing its services and for the administration and handling of monies and/or any credits relating thereto and, in the event of any claim, cause of action or lawsuit (together the "Claims") for failure to properly administer such responsibilities, Alliance shall have the sole obligation to defend such Claim(s) and shall fully indemnify, defend and hold harmless Ga-Du from and against such Claims.

Alliance maintains accounting and data concerning the income from the Cannabis Industry and will generate a monthly income statement as to each of the following revenue streams: (i) membership fees; (ii) cash depository fees; (iii) merchant processing and credit card fees; (iv) transfer fees; and (v) advertising fees.

F-10

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 7: LICENSE AND MASTER MARKETING AGREEMENT (cont'd)

Alliance and Ga-Du will split compensation derived from income generated from enrollees of Ga-Du as follows: (a) for income from point of sale payments to merchants, after deducting any Sales Commissions and cost basis (interchange and bank fees), Alliance will receive forty percent (40%), and Ga-Du shall receive sixty percent (60%); (b) for income from cash depository business deriving from the Cannabis industry, Alliance will receive sixty five percent (65%), and Ga-Du will receive thirty five percent (35%); (c) for income derived from membership fees from the Cannabis industry, Alliance and Ga-Du will split the revenue 40/60 as in (a) above; (d) for income generated from transfer fees, Alliance and Ga-Du will split the revenue on a 50/50 basis; and (e) for any other income derived from providing services to the Cannabis industry, Alliance and Ga-Du will split the income on an equal fifty/fifty basis, except that income derived from advertising fees paid by advertisers utilizing Alliance's kiosks will be split eighty-five percent (85%) to Alliance and fifteen percent (15%) to Ga-Du.

Additionally, the terms of the License and Master Marketing Agreement G&L entered into with Alliance included a $100,000 Convertible Promissory Note ("Note") payable to G&L, based upon money G&L loaned to Alliance; the sole member of G&L Enterprises, L. John Lewis, is one of the founding members of Ga-Du Corporation. On September 22, 2017, G&L Enterprises assigned the July 6, 2017 $100,000 Convertible Promissory Note to Ga-Du The terms of the Note are for one year with 12% interest, and following the above-referenced assignment, payable to the Ga-Du Corporation.  Furthermore, the Note can, at Ga-Du's option, be converted upon maturity into 1.12% of the equity of Alliance.

200,000 shares of common stock valued at $50,000, or $0.25 per share were expensed as research and development expenses.

A total amount of $102,533 in respect to the assigned convertible note, include principal of $100,000 and accrued interest receivable of $2,533 which amounts were recorded as additional paid in capital.

On March 5, 2018, an Addendum to that certain LMMA entered into between Ga-Du, the Company and AFN. (d/b/a eXPO^TM) ("Alliance", "eXPO^TM"), and dated September 6, 2017, was entered into and agreed upon, wherein the LMMA was amended to reflect the right of Ga-Du to receive revenue from Colorado businesses; the LMMA originally excluded existing Colorado business as any revenue generating businesses.

The Addendum allows for the following split:

"With respect to the fee split between Alliance and Ga-Du as to income derived from cash depository business designated by eXPO^TM as "Legacy Cash" deposited  from businesses in the Cannabis industry, or other cash depository business brought in by Ga-Du, the Company shall receive fifty percent (50%) of all revenues and Ga-Du shall receive fifty percent (50%) of all such revenues (the "Cash Depository Revenues")".

Among other things, in exchange for the split, whereby Ga-Du is to receive 50% of all revenues, Ga-Du agreed to pay to Alliance $405,000 in two tranches, for operational expenses and business development in the State of Colorado as well as in other states.

Additionally, Ga-Du, from October 15, 2017, and going forward, is entitled to receive 10% of all of Alliance's net revenue earned from Colorado revenues.

The payment to Alliance in the amount of $405,000 was concluded as of April 24, 2018, and has been recorded as research, development, and promotional expenses during the three months ended April 30, 2018.

Pursuant to Alliance's revenue reports, the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) as at October 31, 2018. The Company will record the revenue once we receive the proceeds.

F-11

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 8: PREPAID EXPENSES

Prepaid expenses consist of the following:

	October 31, 2018		January 31, 2018
Office lease – Security deposits	$	13,127	$	13,127
Prepaid other expenses		21,173		25,270
Total prepaid expense	$	34,300	$	38,397

NOTE 9: CONVERTIBLE PROMISSORY NOTE RECEIVABLE

As discussed in Note 7, the Company acquired a convertible note receivable in the principal amount of $100,000 and accrued interest receivable in the amount of $2,533 on September 22, 2017.

The Note matures on July 6, 2018 and bears interest at a rate of 12% per annum and is payable to Ga-Du Corporation.  The Note can, at Ga-Du's option, be converted upon maturity into 1.12% of the equity of Alliance.

During the nine months ended October 31, 2018 and 2017, the company recorded interest income of $9,000 and $3,000 respectively. As of October 31, 2018, the interest receivable on this note totaled $15,833 (January 31, 2018 - $6,833).

NOTE 10: NOTES PAYABLE

	Total
Balance, January 31, 2017	$	289,930
Additions		1,842,500
Balance, January 31, 2018		2,132,430
Additions		1,981,232
Balance, October 31, 2018		4,113,662

Note 1:

During the fiscal year ended January 31, 2017, the Company received an accumulated amount of $14,930 from a third party. The notes bear interest at a rate of 1% per annum, and each due three months from issue date. During the nine months ended October 31, 2018 and 2017, the Company accrued interest expense of $112. As of October 31, 2018, and January 31, 2018, the Company has accrued interest payable of $368 and $256, respectively.

Note 2:

During the fiscal year ended January 31, 2017, the Company received an amount of $50,000 from a third party. The note bears interest at a rate of 1% per annum and is due three months from issue date. As at January 31, 2018 the note became due and remained unpaid. During the nine months ended October 31, 2018 and 2017, the Company accrued interest expense of $374. As of October 31, 2018, and January 31, 2018, the Company has accrued interest payable of $1,000 and $626, respectively.

F-12

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 10: NOTES PAYABLE (cont'd)

Note 3:

During the fiscal year ended January 31, 2017, the Company received an amount of $225,000 from a third party. The note bears interest at a rate of 6% per annum and is due one year from issue date.

During the fiscal year ended January 31, 2018 the Company received accumulated amounts of $1,842,500 from a third party. The notes bear interest at a rate of 6% per annum and each is due one year from issue date.

During the three months ended April 30, 2018 the Company received accumulated amounts of $1,063,500 from a third party. The notes bear interest at a rate of 6% per annum and each is due one year from issue date.

On March 28, 2018 this third party purchased an additional $250,000 in notes from our COO, Mr. Michael Rountree. The purchased notes bear interest at a rate of 1% per annum beginning on June 27, 2018 and are payable within thirty days notice of the Maturity Date.

During the three months ended July 31, 2018 the Company received accumulated amounts of $357,000 from a third party. The notes bear interest at a rate of 6% per annum and each is due one year from issue date.

During the nine months ended October 31, 2018 and 2017, the Company accrued interest expense of $161,440 and $68,410 respectively on the aforementioned notes. As of October 31, 2018, and January 31, 2018, the Company has accrued interest payable of $237,546 and $76,106, respectively.

Note 4:

During the period ended October 31, 2018, the Company received accumulated amount of $296,310 from a third party. The notes bear interest at a rate of 1% per annum, and due nine months from issue date. During the nine months ended October 31, 2018, the Company accrued interest expense of $716 on the aforementioned notes. As of October 31, 2018, the Company has accrued interest payable of $716.

Note 5:

On September 12, 2018 the Company received amount of $14,422 from a third party. The notes bear interest at a rate of 1% per annum, and due nine months from issue date. During the nine months ended October 31, 2018, the Company accrued interest expense of $19 on the aforementioned notes. As of October 31, 2018, the Company has accrued interest payable of $19.

NOTE 11: RELATED PARTY TRANSACTIONS

As of October 31, 2018, and January 31, 2018, related parties are due a total of $1,163,580 and $537,325, respectively.

	October 31, 2018		January 31, 2018
Related party payable (1)(2)(4)(5)(6)(7)	$	782,564		$	505,035
Notes payable (3)		381,016			30,000
Total related party transactions	$	960,951		$	537,325

F-13

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 11: RELATED PARTY TRANSACTIONS (cont'd)

Services provided from related parties:
	Three Months Ended October 31,				Nine Months Ended October 31,
	2018		2017		2018		2017
Mr. Jeffery Taylor (1)	$	28,750	$	28,750	$	86,250	$	86,250
Mr. Don Lee Taylor (1)		26,250		26,250		78,750		78,750
Ms. Jennifer Taylor (2)		9,000		6,000		27,000		18,000
Mr. Michael Rountree (4)		30,000		405,000		90,000		1,175,000
L. John Lewis (5)		30,000		30,000		90,000		50,000
S. Randall Oveson (6)		30,000		30,000		90,000		50,000
Mr. Andy Tucker (7)		30,000		30,000		90,000		43,334
	$	184,000	$	556,000	$	552,000	$	1,501,334

Interest expenses from related parties:

	Three Months Ended October 31,				Nine Months Ended October 31,
	2018		2017		2018		2017
Mr. Jeffery Taylor (3)	$	37	$	37	$	112	$	112
Mr. Don Lee Taylor (3)		37		37		112		112
Mr. Michael Rountree (4)		435		-		473		-
Mr. Lewis (5)		428		-		428		-
	$	937	$	74	$	1,125	$	224

(1)	Effective December 17, 2015, Mr. Jeffery Taylor was appointed to serve as Chief Executive Officer of the Company and Mr. Don Lee Taylor was appointed to serve as Chief Financial Officer of the Company. On December 21, 2015, the Company entered into employment agreements with Mr. Jeffery Taylor and Mr. Don Lee Taylor for a period of 24 months, where after the contract may be renewed in one-year terms at the election of both parties.  Jeffery Taylor shall receive an annual gross salary of $115,000 and Don Lee Taylor shall receive an annual gross salary of $105,000 payable in equal installments on the last day of each calendar month and which may be accrued until such time as the Company has sufficient cash flow to settle amounts payable.  Further under the terms of the respective agreements all inventions, innovations, improvements, know-how, plans, development, methods, designs, analyses, specifications, software, drawings, reports and all similar or related information (whether or not patentable or reduced to practice) which relate to any of the Company's actual or proposed business activities and which are created, designed or conceived, developed or made by the Executive during the Executive's past or future employment by the Company or any Affiliates, or any predecessor thereof ("Work Product"), belong to the Company, or its Affiliates, as applicable.
(2)	For nine months ended October 31, 2018 and 2017 the Company was invoiced a total of $27,000 and $18,000, respectively, as consulting services by Ms. Jennifer Taylor, sister of the Company's officers and directors.
(3)	On February 17, 2016, the Company issued promissory notes to Mr. Jeffery Taylor, CEO, in the amount of $17,500 and to Mr. Don Lee Taylor, CFO, in the amount of $17,500, respectively. The notes bear interest at a rate of 1% per annum, maturing on August 17, 2016. During the fiscal year ended January 31, 2017, the company repaid $2,500 to Mr. Jeffery Taylor and $2,500 to Mr. Don Lee Taylor. During the nine months ended October 31, 2018 and 2017, the Company accrued interest of $224 with respect to the above notes.  The notes were not repaid on their due dates of August 17, 2016 and are now due on demand.

F-14

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 11: RELATED PARTY TRANSACTIONS (cont'd)

(4) On June 21, 2017, the Company entered into an employment agreement with Michael Rountree whereby Mr. Rountree agreed to serve as the Company's Chief Operating Officer for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Rountree has a base salary at an annual rate of $120,000.  The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time.  We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017.   Rountree Consulting Inc., a company controlled by our COO, provides marketing and advertising services, site and app hosting and network administration, support finance and bookkeeping work and technical & design services to the Company. During the nine months ended October 31, 2018 and 2017, Rountree Consulting Inc. invoiced $nil and $1,125,000, respectively.   On April 30, 2018, July 31, 2018 and September 30, 2018, the Company issued promissory notes to Mr. Rountree in the amount of $15,000, $157,641, and $8,375, respectively. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $473 with respect to the above notes.    

(5)	On June 21, 2017, Ga-Du entered into an employment agreement with L. John Lewis whereby Mr. Lewis accepted employment as Chief Executive Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Lewis has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time.  We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017. During the three months ended April 30, 2018, Mr. Lewis paid $175,000 to third parties on behalf of the Company which amount has been recorded in Accounts payable – related parties. On July 31, 2018, the Company issued promissory notes to Mr. Lewis to convert the payable to note payable in the amount of $170,000. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $428 with respect to the above notes.
(6)	On June 21, 2017, Ga-Du Corporation, a wholly owned subsidiary of Eco Science Solutions Inc. entered into an employment agreement with S. Randall Oveson whereby Mr. Oveson accepted employment as Chief Operating Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Oveson has a base salary at an annual rate of $120,000.  The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time.  We recorded $90,000 in the nine-month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017.
(7)	On June 21, 2017, Ga-Du entered into a consulting agreement with Andy Tucker, whereby Mr. Tucker will provide services to the Cannabis industry under development by the Company, as well as act as an advisor to various State regulators concerning the Cannabis industry for two years unless terminated earlier in accordance with the agreement. During the period of the agreement, Mr. Tucker has a base salary at an annual rate of $120,000.  Compensation payments shall be divided into twelve (12) equal monthly payments, payable in arrears on the last day of each month following the commencement of the agreement, provided that any partial month worked shall be payable on the last day of such partial month. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $43,334 in the nine month period ended October 31, 2017.   Mr. Tucker holds approximately 11.70% of the Company's issued and outstanding shares.

F-15

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 12: CONVERTIBLE NOTE PAYABLE

On October 31, 2017 a third party agreed to purchase debt owed to Mr. Rountree, our COO, in the amount of $1,407,781 with a maturity date on or before November 1, 2018. Interest shall be 1% per annum, beginning on November 1, 2017 on the total amount of the debt of $1,407,781, and paid every 120 days on any outstanding balance, and shall begin to accrue on the date of conveyance.

At the Maturity Date of this convertible debenture, Lender has the option to:

(a) Convert the $1,407,781 Debt, plus accrued interest, into shares of Eco Science Solutions, Inc. Common Stock, at the rate of 15% discount to the closing price on the day of lender's conversion request, per share; or

(b) Lender may demand full payment of $1,407,781or any unpaid balance of the original debt, plus accrued interest from the Company.

The total beneficial conversion feature discount recognized was $496,864 which is being amortized over the terms of the convertible notes payable.  During the nine months ended October 31, 2018 and 2017 the Company recognized interest expense of $371,969 and $0 related to the amortization of the beneficial conversion feature discount. The unamortized balance of the beneficial conversion feature was $0 and $371,969 as of October 31, 2018 and January 31, 2018, respectively.  

At October 31, 2018 and January 31, 2018, convertible note payable consisted of the following:

	October 31, 2018		January 31, 2018
Principal amount	$	1,407,781	$	1,407,781
Liability on stock settled debt		248,432		248,432
Less: unamortized debt discount		-		(371,969	)
Convertible notes payable, net	$	1,656,213	$	1,284,244

During the nine months ended October 31, 2018 and 2017, the Company accrued interest expense of $10,676 and $0 respectively. As at the date of this report, the Lender has not made a demand for payment and the note is in default.

NOTE 13: COMMITMENTS

(a) On March 22, 2016, we entered into a two-year lease commencing April 1, 2016 for a total of 253 square feet of office and 98 square feet of reception space. Monthly base rent for the period April 1, 2016 to March 31, 2017 is $526.50 per month and increases to $552.83 per month for the subsequent year ending March 31, 2018.  Operating costs for the first year of the lease were $258.06 per month.  The Company has remitted a security deposit in the amount of $817 in respect of the lease.  Further our officers and directors have executed a personal guarantee in respect of the aforementioned lease agreement.

F-16

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 13: COMMITMENTS (cont'd)

(b) On January 10, 2017, we entered into an Equity Purchase Agreement (the "Equity Purchase Agreement") with PHENIX VENTURES, LLC ("PVLLC"). Although we are not mandated to sell shares under the Equity Purchase Agreement, the Equity Purchase Agreement gives us the option to sell to PVLLC, up to 10,000,000 shares of our common stock over the period ending January 25, 2019 (or 24 months from the date this Registration Statement is effective). The purchase price of the common stock will be set at eighty-three percent (83%) of the volume weighted average price ("VWAP") of the common stock during the pricing period. The pricing period will be the ten consecutive trading days immediately after the Put Notice date. In addition, there is an ownership limit for PVLLC of 9.99%.   PVLLC is not permitted to engage in short sales involving our common stock during the commitment period ending January 25, 2019. In accordance with Regulation SHO however, sales of our common stock by PVLLC after delivery of a Put Notice of such number of shares reasonably expected to be purchased by PVLLC under a Put will not be deemed a short sale.   A Complaint was filed against Gannon Giguiere, president of Phenix Ventures, in July 2018, by the SEC, which alleges Mr. Giguiere's involvement in certain activities, of which the Company, its' officers, board members, and others directly involved with the Company, have no knowledge of.  Until the Complaint is resolved, no funding will be provided by Phenix Ventures to the Company.   To date, there have been no Put Notices and no funding available from Phenix Ventures under the Registration Statement; additionally, no shares have been issued pursuant to the registration statement.   In addition, we must deliver the other required documents, instruments and writings required. PVLLC is not required to purchase the Put Shares unless: 

- Our registration statement with respect to the resale of the shares of common stock delivered in connection with the applicable put shall have been declared effective.

- We shall have obtained all material permits and qualifications required by any applicable state for the offer and sale of the registrable securities.

- We shall have filed with the SEC in a timely manner all reports, notices and other documents required.

The Company filed an S-1 Registration Statement in respect of the foregoing on January 27, 2017 which received Effect by the Securities and Exchange Commission, on May 15, 2017. To date there has been no funding provided under the aforementioned agreement.

(c)   On June 21, 2017, Ga-Du entered into an employment agreement with Ms. Wendy Maguire, whereby Ms. Maguire accepted employment as Vice President, business development of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Ms. Maguire has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to make upward adjustments from time to time. Ms. Maguire resigned as Vice President, Business Development on December 12, 2018.

(d)   On June 21, 2017, Ga-Du entered into an employment agreement with Mr. Dante Jones, whereby Mr. Jones accepted employment as Special Advisor to Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Jones has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. 

F-17

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 13: COMMITMENTS (cont'd)

(e)   On July 21, 2017, we entered into a Sublease commencing August 1, 2017 and terminating the earlier of (a) March 31, 2020, or (b) the date this sublease is terminated by sub landlord upon the occurrence of an event of default, the sublease covers a total of 6,120 square feet of office space. Monthly base rent for the period September 1, 2017 to July 31, 2018 is $14,535, and the first month of rent is free of charge. In the second year the monthly base rent increases to $15,173.  In the third year the monthly base rent increases to $15,810.  The Company has remitted a security deposit in the amount of $15,810 in respect of this sublease.  The Company has passed on recording the deferred rent relative to the one free month of rent contained within the lease as it has been determined to be immaterial. During the period ended April 30, 2018 the Company accrued rent in respect to this sublease for the months of March and April 2018 including applicable operating costs.  Subsequent to the quarter the Company has abandoned the space without payment or further accruals, and the lease has been effectively terminated. A balance of $21,051 remains due and payable as at October 31, 2018.

(f)   The Company has entered into verbal agreements with Take2L, an arms length third party, to develop and service our current technology platform in consideration for certain fees as invoiced monthly. On September 1, 2018, Take2L invoiced $350,000 to the Company in respect of the ongoing development of software to support our platform, which the Company recorded as intangible assets (ref: Note 5)   As at October 31, 2018 an amount of $768,810 is due and payable to Take 2L in respect to invoices issued for services rendered.  The Company has been unable to settle these invoices as they have come due. Take 2L has had a long working relationship with our Chief Operating Officer, Mr. Rountree, and with regard to other business; Take 2L has no relationship with the Company other than as a provider of services to the Company and does not hold any shares in the Company. Take 2L has continued to provide the Company essential services during the shortfall in funds to meet operational overhead as it comes due and it is expected these accounts will be settled in full as soon as resources become available.   

(g)   On November 14, 2017, ESSI entered into an Endorsement Agreement with Mr. Stephen Marley.  The terms of the Agreement allow for Mr. Marley to act as a Spokesperson for ESSI and to provide his endorsement of all ESSI products and services, domestically, and worldwide. The term of the Agreement is for one year, with automatic yearly renewals, unless terminated by either party with thirty days prior notice.  Mr. Marley will be compensated in the amount of Ten Thousand Dollars ($10,000) per month and has been issued 1,000,000 shares of the Company's restricted common stock.

(h)   On April 15, 2018 the Company entered into a Consulting Agreement with Standard Consulting LLC (the "Consultant") where under the Consultant will provide business development and evaluation services relative to the strategic growth of the Company.  Further the Consultant will work with the CEO and CFO to develop new products, provide support for the Company's existing product suite, and provide logistical support services for manufacturing, warehousing, shipping and customer service as may be required.  Under the terms of the contract the Consultant shall receive an annual fee of $120,000, payable quarterly on the first day of each quarter with a commencement date of May 1, 2018. Further the Company may settle amounts payable to Consultant by way of issuance of shares on 15 days notice. Any shares issued under the contract for services rendered will be issued at a 15% discount to market to the closing market price on the day before the first day of the quarter.  A further 1,000,000 restricted shares shall be issued upon commencement of the term and are subject to a six- month leak out restriction once available for resale under Rule 144. The shares were issued subsequent to the date of this report. The contract term is six months and is renewable for additional six-month terms by mutual consent of the parties.  

F-18

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 14: CAPITAL STOCK

Common Stock

The total number of authorized shares of common stock that may be issued by the Company is 650,000,000 shares with a par value of $0.0001.

As of October 31, 2018, there were 48,557,572 shares issued and 47,557,572 shares outstanding, and as at January 31, 2018 there were 47,557,572 shares issued and 46,557,572 shares outstanding.

Common stock issued during the nine month period ended October 31, 2018

On May 1, 2018, the Company deemed the issuance of 1,000,000 shares of restricted stock valued at $90,000 or $0.09 per share, the fair market value on the date of the agreement. (ref: Note 13 (h)). The shares were administratively issued subsequent to the date of this report.

Common stock issued during the fiscal year ended January 31, 2018

On February 16, 2017, the Company issued 26,386 shares of common stock pursuant to a conversion notice presented to the Company relative to a convertible note for previously incurred and unpaid compensation totalling $59,000 plus accrued interest which amount was due to a former officer and director.

On July 11, 2017, the Company issued 16,000,000 shares of restricted stock valued at $18,400,000 or $1.15 per share, the fair market value on the date of issue pursuant to the Stock Purchase Agreement entered into with the founders of Ga-Du Corporation, Andy Tucker, L. John Lewis, Dante Jones, and Wendy Maguire (ref: Note 3).

On September 22, 2017, Jeffery and Don Taylor, CEO and CFO of the Company each agreed to return 8,000,000 shares of common stock held in their respective names to the transfer agent for cancellation.

On September 22, 2017, the Company issued 200,000 shares of restricted stock valued at $50,000 or $0.25 per share, the fair market value on the date of issue pursuant to the Assignment Agreement entered between Ga-Du Corporation and G&L Enterprises. (ref: Note 7).

On November 14, 2017, the Company issued 1,000,000 shares of restricted stock valued at $101,000 or $0.101 per share, the fair market value on the date of the agreement. (ref: Note 13 (g)).

Series A Voting Preferred Shares

On January 11, 2016, the Company's Board of Directors (the "Board") authorized the creation of 1,000 shares of Series A Voting Preferred Stock.  The holder of the shares of the Series A Voting Preferred Stock has the right to vote those shares of the Series A Voting Preferred Stock regarding any matter or action that is required to be submitted to the shareholders of the Company for approval.  The vote of each share of the Series A Voting Preferred Stock is equal to and counted as 10 times the votes of all of the shares of the Company's (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval.   The Series A Voting Preferred Stock will not be convertible into Common Stock.

As of October 31, 2018, and January 31, 2018, no Series A Voting Preferred Shares were issued.

F-19

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 15: CONTINGENCIES

On July 7, 2017, a purported shareholder of Eco Science Solutions, Inc. (the "Company"), Mr. Jimmie Glorioso, filed a verified shareholder derivative complaint against Jeffrey L. Taylor, Don L. Taylor (collectively, Jeffrey and Don Taylor are the "Taylors"), L. John Lewis and S. Randall Oveson, the directors and officers in the Company, in the First Judicial District Court of the State of Nevada, Carson City County (the "Nevada Complaint").  The Company is identified as a nominal defendant, against which no claims are plead.  The Nevada Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of Company.  The Nevada Complaint asserts claims on behalf of the Company for breach of fiduciary duties against the Taylors, unjust enrichment against all individual defendants, abuse of control against the Taylors, gross mismanagement against the Taylors, waste of corporate assets against the Taylors and aiding and abetting breach of fiduciary duty against all individual defendants.  The Nevada Complaint (1) seeks judicial declarations that (i) Mr. Glorioso may maintain this action on behalf of the Company and (ii) all individual defendants have breached and/or aided and abetted the breach of their fiduciary duties to the Company; (2) seeks damages to the Company allegedly sustained as a result of the acts/omissions of all individual defendants; (3) seeks an order directing the Company and all individual defendants to take all necessary actions to reform and improve the Company's corporate governance in order to avoid any alleged future harm to the Company. The individual defendants, the Company and the plaintiff have stipulated to a temporary stay of the proceedings.

On October 20, 2017, a purported shareholder of the Company, Mr. Ian Bell, filed a verified stockholder derivative complaint against the Taylors, L. John Lewis and S. Randall Oveson, the directors and officers in the Company, and Gannon Giguiere in the United States District Court for the District of Hawaii (the "Hawaii Complaint").  The Company is identified as a nominal defendant, against which no claims are plead.  The Hawaii Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of the Company.  The Hawaii Complaint asserts claims on behalf of the Company for breach of fiduciary duty against the Taylors and Mr. Oveson, aiding and abetting breach of fiduciary duty against all individual defendants, waste of corporate assets against all individual defendants and unjust enrichment against all individual defendants.  The Hawaii Complaint (1) seeks damages for the alleged breaches of fiduciary duties, aiding and abetting, waste and unjust enrichment and an order directing the Company and all individual defendants to take all necessary actions to reform and improve the Company's corporate governance in order to avoid any alleged future harm to the Company.

On November 3, 2017, a purported shareholder of Eco Science Solutions, Inc. (the "Company"), Mr. Hans Menos, filed a verified shareholder derivative complaint against Jeffrey L. Taylor, Don L. Taylor (collectively, Jeffrey and Don Taylor are the "Taylors"), L. John Lewis, S. Randall Oveson, the directors and officers in the Company, and Gannon Giguiere in the United States District Court for the District of Nevada (the "Nevada Federal Complaint").  The Company is identified as a nominal defendant, against which no claims are plead.  The Nevada Federal Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of Company.  The Nevada Federal Complaint asserts claims on behalf of the Company for breach of fiduciary duties against the Taylors, unjust enrichment against all individual defendants, abuse of control against the Taylors, gross mismanagement against the Taylors, waste of corporate assets against the Taylors and aiding and abetting breach of fiduciary duty against all individual defendants.  The Nevada Federal Complaint (1) seeks judicial declarations that (i) Mr. Menos may maintain this action on behalf of the Company and (ii) all individual defendants have breached and/or aided and abetted the breach of their fiduciary duties to the Company; (2) seeks damages to the Company allegedly sustained as a result of the acts/omissions of all individual defendants; (3) seeks an order directing the Company and all individual defendants to take all necessary actions to reform and improve the Company's corporate governance in order to avoid any alleged future harm to the Company.

F-20

ECO SCIENCE SOLUTIONS, INC.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 15: CONTINGENCIES (cont'd)

On July 6, 2018, the Securities and Exchange Commission filed a Complaint against Gannon Giguiere, president of Phenix Ventures, LLC and the Company's largest outside funder.  The Complaint alleges Mr. Giguiere's involvement in certain activities, of which the Company, its' officers, board members, and others directly involved with the Company, have no knowledge of.  Pursuant to the Complaint being filed, the Company is looking for funding elsewhere as it continues to require outside funding until it generates more consistent revenue.  The Company previously filed an S-1 Registration Statement whereby Phenix would fund the Company in exchange for shares and upon Put Notices;  to date, there have been no Put Notices and no funds from Phenix Ventures under the registration statement – no shares have been issued pursuant to the Registration Statement.

On September 10, 2018 the Company received a Letter of Summons and Notice of Complaint from Wendy Maguire, Vice President of Business Development for Ga Du Corporation, filed in the United States District Court from the Western District of Washington on September 4, 2018 and naming The Company, its subsidiary Ga Du Corporation and two of the Company's officers as Defendants. The Claims filed under the Complaint include payment of accrued and unpaid wages, legal fees and damages.  The Company is in the process of filing a response to the Complaint.

NOTE 16: SUBSEQUENT EVENTS

On December 12, 2018 Ms. Wendy Maguire resigned as Vice President, Business Development.

The Company has evaluated subsequent events from the balance sheet date through the date that the financial statements were issued and determined that there are no additional subsequent events to disclose.

F-21

ITEM 2.                MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward Looking Statements

This quarterly report contains forward-looking statements. These statements relate to future events or the Company's future financial performance. In some cases, forward-looking statements can be identified by terminology such as "may", "should", "expects", "plans", "anticipates", "believes", "estimates", "predicts", "potential" or "continue" or negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors" that may cause the Company's or its industry's actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements.

Although the Company believes that the expectations reflected in the forward-looking statements are reasonable, it cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, the Company does not intend to update any of the forward-looking statements to conform these statements to actual results.

The Company's unaudited financial statements are stated in United States Dollars (US$) and are prepared in accordance with United States Generally Accepted Accounting Principles. The following discussion should be read in conjunction with the Company's financial statements and the related notes that appear elsewhere in this quarterly report.

The following discussion contains forward-looking statements that reflect the Company's plans, estimates and beliefs. The Company's actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to such differences include but are not limited to those discussed below and elsewhere in this quarterly report. All adjustments necessary for a fair statement of the results for the interim periods have been made, and all adjustments are of a normal recurring nature.

In this quarterly report, unless otherwise specified, all dollar amounts are expressed in United States Dollars and all references to "common shares" refer to the common shares in the Company's capital stock.

As used in this quarterly report, the terms "we", "us", "our" and "ESSI" mean Eco Science Solutions, Inc. unless otherwise indicated. "Ga-Du" refers to our wholly owned subsidiary Ga-Du Corporation.

Description of Business

The Company was incorporated in the state of Nevada on December 8, 2009 under the name Pristine Solutions, Inc.  On February 14, 2014, the Company changed its name to Eco Science Solutions, Inc. ("ESSI")

With headquarters in Maui, Hawaii, Eco Science Solutions, Inc. is a bio and software technology-focused Company targeting the multi-billion-dollar health and wellness industry. As Consumers continue to take ownership of their health, wellness and alternative medicines they consume, there is a growing shift away from the sole dependence on large pharmaceutical companies and prescription drugs.  Thus, in 2018 and beyond, there will be a growing need for both established and new health and wellness businesses to market to this increasing demand.

Eco Science Solutions, Inc. continues to focus on becoming a premier health, wellness and alternative medicines business by effectively servicing and connecting wisely conscious consumers with like-minded businesses.  The Company's consumer initiatives are centered on education and connecting consumers with various holistic health, wellness and alternative medicine businesses.  Its business initiatives are focused on developing technology solutions coupled with data analytics to help those very same holistic health and wellness businesses to be more effective in their abilities to connect, market, and sell to consumers.

5

Through our recent acquisition of Ga-Du, ESSI's core is now a 360-degree ecosystem for business location, localized communications between consumers and business operators, on-topic social networking, inventory management / selection, payment facilitation and delivery arrangement. The Company's holistic commerce and content platform enables health, wellness and alternative medicine enthusiasts to easily locate, access, and connect with others to facilitate the research of and purchasing of eco-science friendly products.

* Eco Science Solutions, Inc. is not in the business of growing, manufacturing, or distributing cannabis.

Current business overview

Our business has commenced generating modest revenues during the nine months ended October 31, 2018. Pursuant to AFN's revenue reports received during the current quarter, the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) as at October 31, 2018. The Company will record the revenue once we receive the proceeds.

We continue to build both consumer and enterprise technology, consumer package goods, invest in research & development and advertising to consumer and professional traffic for both our apps and web properties, as well as the marketing of our financial services partnership through AFN. Once we have gained a large enough audience the Company will begin to aggressively monetize its audience relationships through: 1) paid advertisements from business seeking exposure to users the Herbo services; 2) enterprise license agreements with professional customers; 3) sales of products targeting general health and wellness and alternative medicines and 4) successful marketing of our financial services to an expanded number of clients across various states in the US through our AFN partnership. Our recent acquisition of Ga-Du and the aforementioned marketing agreement with AFN allows us to offer certain financial and marketing services to businesses and individuals, including the Cannabis Industry, on a programmatic or membership basis (the "Financial Program"), from which AFN and Ga-Du derive fees and income from enrolling companies in the Financial Program and providing a range of services to our clients (the "Members") according to the AFN pricing schedule (the "Fees").  Under our agreements, Ga-Du was granted the exclusive right to undertake marketing responsibilities of Alliance's Financial Services to businesses in the Cannabis industry, initially in Michigan, Oregon and Washington, and subsequently, Colorado, with plans to extend throughout the United States, provided that it shall not extend to any states where Cannabis sales have not been legalized by that state's laws.  Ga-Du is credited with all Cannabis related members and revenues that use AFN's financial and marketing services, regardless of the source of revenue, or the party that enrolled the customer that generated the revenues, that are generated within any territory in which Ga-Du has commenced business. 

The Company's Herbo apps, Fitrix app, UseHerbo.com and "The Pursuit of Fine Herb" original content also remain available for use, either through Apple and Google app stores or online through a web-browser or through social channels, such as Facebook, Instagram and YouTube.

Along with the ongoing development of app and ecommerce platforms the Company continues to expand its suite of financial based software.  This is further enhanced by our operating subsidiary, Ga-Du. The Company's enterprise technology investments are centered on our platform that matches and connects consumers with desired products and/or providers, as well as providing for a convenient payment solution.  We have a much larger suite of financial platforms available under our LMMA with AFN.

On November 14, 2017, ESSI entered into a one-year Endorsement Agreement with Mr. Stephen Marley to assist in the marketing of our platform, products and services.  Under the agreement, Mr. Marley may act as a Spokesperson for ESSI and provide his endorsement of all ESSI products and services, domestically, and worldwide. We expect this endorsement to help us more rapidly expand market penetration for our suite of financial products and apps.

6

Results of Operations

Comparison of the three months ended October 31, 2018 and 2017

The following summary of the Company's results of operations should be read in conjunction with the Company's unaudited consolidated financial statements for the three months ended October 31, 2018 and 2017:

	For the Three Months Ended October 31,
	2018			2017
Operating expenses:
Depreciation		1,294			1,294
Legal, accounting and audit fees		113,019			92,759
Management and consulting fees		301,500			376,575
Research, development, and promotion		-			81,200
Office supplies and other general expenses		24,066			112,220
Advertising and marketing		21,189			337,056
Impairment of goodwill		-			-
Total operating expenses		461,068			1,001,104
Net operating loss		(461,068	)		(1,001,104	)
Other income (expenses)
Interest income		3,000			1,300
Interest expense		(350,789	)		(23,829	)
Total other (expenses)		(347,789	)		(22,529	)
Net loss	$	(808,857	)	$	(1,023,633	)

Revenue

During the three months ended October 31, 2018 and 2017, the Company has not generated any revenues. While we did enter into amendments to certain licensing and marketing agreements during the prior periods which provide for fee-based income calculated retroactively to October 2017, as at October 31, 2018, the Company had not yet received these amounts from our marketing partner. Pursuant to AFN's revenue reports the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) as at October 31, 2018. The Company will record the revenue once we receive the proceeds.

Cost of Revenue

Costs of revenue consist of the direct expenses incurred to generate revenue. Such costs are recorded as incurred. Our cost of revenue will consist consists primarily of fees associated with the operation of our social media venues and fulfillment of specific customer advertising campaigns related to our downloadable apps. In the case of revenue earned by our wholly owned subsidiary, proceeds allocated to our revenue interest are net of associated costs.

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General and Administrative Expenses

	For the Three Months Ended October 31,
	2018		2017		Variances
Operating expenses:
Depreciation		1,294		1,294		-
Legal, accounting and audit fees		113,019		92,759		20,260
Management and consulting fees		301,500		376,575		(55,075	)
Research, development, and promotion		-		81,200		(81,200	)
Office supplies and other general expenses		24,066		112,220		(88,154	)
Advertising and marketing		21,189		337,056		(315,867	)
Impairment of goodwill		-		-		-
Total operating expenses		461,068		1,001,104		(520,036	)

General and administrative expenses, exclusive of $21,189 (2017 - $337,056) expended on advertising and marketing in the three-month period ended October 31, 2018 totaling $439,879 ($664,048 - 2017), include a total of $301,500 for management and consulting fees as compared to $376,575 in the comparative three months ended October 31, 2017.  This decrease to management fees is a direct result of a reduction in consulting fees during the current three-month period due to a reduction in monthly operations and the departure of certain consultants. Further, legal, accounting and audit fees incurred in the three-month period ended October 31, 2018 increased substantially totaling $113,019, as compared to $92,759 in the prior comparative period.   This increase is a direct result of certain legal actions to which the Company is responding in the current period.  The Company expended a total of $0 on research, development and promotion in the current three months as compared to $81,200 in the prior comparative three-month period.  The Company has shifted its R&D expenditures to focus on certain software development costs which will be capitalized until the development is complete.  Office supplies and other general expenses reflect a substantive decrease period over period from $112,220 (2017) to $24,066 in the current three-month period as the Company terminated one of its operating locations.

Comparison of the nine months ended October 31, 2018 and 2017

The following summary of the Company's results of operations should be read in conjunction with the Company's unaudited consolidated financial statements for the nine months ended October 31, 2018 and 2017:

	For the Nine Months Ended October 31,
	2018			2017
Operating expenses:
Depreciation		3,883			2,333
Legal, accounting and audit fees		545,692			252,085
Management and consulting fees		990,500			1,002,108
Research, development, and promotion		657,948			645,085
Office supplies and other general expenses		218,742			246,585
Advertising and marketing		919,952			1,441,396
Impairment of goodwill		-			18,400,000
Total operating expenses		3,336,717			21,989,592
Net operating loss		(3,336,717	)		(21,989,592	)
Other income (expenses)
Interest income		9,000			1,300
Interest expense		(535,756	)		(48,532	)
Total other (expenses)		(526,756	)		(47,232	)
Net loss	$	(3,863,473	)	$	(22,036,824	)

8

Revenue

During the nine months ended October 31, 2018 and 2017, the Company has not generated any revenues. While we did enter into amendments to certain licensing and marketing agreements during prior periods which provide for fee-based income calculated retroactively to October 2017, as at October 31, 2018, the Company had not yet received these amounts from our marketing partner. Pursuant to AFN's revenue reports the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) as at October 31, 2018. The Company will record the revenue once we receive the proceeds.

Cost of Revenue

Costs of revenue consist of the direct expenses incurred to generate revenue. Such costs are recorded as incurred. Our cost of revenue will consist consists primarily of fees associated with the operation of our social media venues and fulfillment of specific customer advertising campaigns related to our downloadable apps. In the case of revenue earned by our wholly owned subsidiary, proceeds allocated to our revenue interest are net of associated costs.

General and Administrative Expenses

	For the Nine Months Ended October 31,
	2018		2017		Variances
Operating expenses:
Depreciation		3,883		2,333		1,550
Legal, accounting and audit fees		545,692		252,085		293,607
Management and consulting fees		990,500		1,002,108		8,392
Research, development, and promotion		657,948		645,085		12,863
Office supplies and other general expenses		218,742		246,585		(27,843	)
Advertising and marketing		919,952		1,441,396		(521,444	)
Impairment of goodwill		-		18,400,000		(18,400,000	)
Total operating expenses		3,336,717		21,989,592		(18,632,875	)

General and administrative expenses, exclusive of $919,952 (2017 – 1,441,396) expended on advertising and marketing in the nine-month period ended October 31, 2018 totaling $2,416,765 ($20,548,196 - 2017), include a total of $990,500 for management and consulting fees as compared to $1,002,108 in the comparative nine months ended October 31, 2017.  The slight increase to management fees is a direct result of additional consulting fees during the current nine-month period relative to our month to month operations. Further, legal, accounting and audit fees incurred in the nine-month period ended October 31, 2018 increased substantially totaling $545,692, as compared to only $252,085 in the prior comparative period.   This increase is a direct result of certain legal actions to which the Company is responding in the current period.  The Company expended a total of $657,948 on research, development and promotion in the current nine months as compared to $645,085 in the prior comparative nine-month period.  The Company has shifted its R&D expenditures during the current period to focus on certain software development costs which will be capitalized until the development is complete.  Office supplies and other general expenses reflect a slight decrease period over period from $246,585 (2017) to $218,742 in the current nine-month period as the Company closed one of its operating locations in the current period.  During the prior nine-month period ended October 31, 2017, concurrent with the acquisition of Ga-Du the Company recorded $18,400,000 as impairment of goodwill with no similar expense in the current nine months ended October 31, 2018.

9

Plan of Operation

The Company changed the focus of its business at the close of fiscal 2016 to operate in the ecofriendly technology sector using social media sites and offering apps to generate advertising revenues and download fees. During fiscal 2017 the Company laid the groundwork for income generation from these services by investing in ongoing development of its applications, websites and visibility in both the local and global market.  The Company has invested heavily in advertising and research and development to allow its applications and ecommerce website visibility on a global stage. During fiscal 2018 we further added to our business portfolio with the acquisition of Ga-Du corporation and the entry into a licensing and marketing agreement that should see the Company generating revenues in fiscal 2019.  The Company's need for ongoing capital by way of loans, sale of equity and/or convertible notes is expected to continue during the current fiscal year until we can establish substantive revenues from operations. We have also had to rely heavily on loans from related parties in our most recently completed fiscal year as we work to have our shares returned for quotation to the OTCMarkets QB. There are no assurances additional capital will be available to the Company on acceptable terms or that this equity line will be available to us when needed.

Future funding could result in potentially dilutive issuances of equity securities, the incurrence of debt, contingent liabilities and/or amortization expenses related to goodwill and other intangible assets, which could materially adversely affect the Company's business, results of operations and financial condition. Any future funding might require the Company to obtain additional equity or debt financing, which might not be available on terms favorable to the Company, or at all, and such financing, if available, might be dilutive.

Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated significant revenues to date and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future.  As at October 31, 2018, the Company had a working capital deficit of $8,829,604 and an accumulated deficit of $70,262,032. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company's ability to continue as a going concern.

The financial statements reflect all adjustments consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the results for the periods shown. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

Liquidity and Capital Resources

As of October 31, 2018, the Company had total current assets of $153,097, and total current liabilities of $8,982,701 as compared to $147,332 in current assets and $4,845,064 in total current liabilities at the fiscal year ended January 31, 2018. The Company has limited financial resources available outside loans from its officers and directors and funds it has obtained through use of convertible debt instruments and loans with third parties.  While the Company entered into an Equity Purchase Agreement to sell up to 10,000,000 shares of our common stock during fiscal 2018, we have been unable to obtain any funding under this agreement in the most recently completed fiscal year and to date.  It is unlikely we will ever realize proceeds from this facility. There can be no guarantee the Company will receive proceeds from loans, related party advances or convertible notes sufficient to meet its ongoing operational overheads.  While we have commenced generating modest revenue subsequent to the fiscal year end to offset some of our existing operating expenditures, it is not presently sufficient to meet our operational shortfalls.  Without realization of additional capital, it would be unlikely for the Company to continue as a going concern. As noted, additional working capital may be sought through additional debt or equity private placements, additional notes payable to banks or related parties (officers, directors or stockholders), or from other available funding sources at market rates of interest, or a combination of these. The ability to raise necessary financing will depend on many factors, including the nature and prospects of any business to be acquired and the economic and market conditions prevailing at the time financing is sought. During the most recently completed fiscal year management has obtained additional funding with success, however there is no guarantee we will be able to continue to obtain financing if and when required. The current economic downturn may make it difficult to find new capital sources for the Company should they be required.

10

Cash flows from operating activities

During the nine months ended October 31, 2018 and 2017 the Company used $2,034,104 and $2,405,554 of cash for operating activities respectively. The decrease in cash used in operating activities is primarily attributable to a substantive decrease in related party payables offset by the amortization of debt discount in respect to certain convertible notes in the current period of $371,969, stock-based compensation of 90,000 and research and development costs of $250,000 paid by a third party directly with no comparable activities during the prior nine-month period.   Accounts payable also increased in the current nine-month period. Finally, the Company recorded an increase to prepaid expenses of $36,983 in fiscal 2017 compared to a decrease of $4,097 in the current nine months ended October 31, 2018.

Cash flows from investing activities

During the nine months ended October 31, 2018 and 2017, the Company expended $nil and $13,266 to purchase equipment.

Cash flows from financing activities

During the nine months ended October 31, 2018 the Company received proceeds from notes payable totaling $1,731,232 as compared to $1,542,500 in the prior nine-month period ended October 31, 2017.  Further proceeds from related party notes totaled $303,734 in the current nine months as compared to $633,195 in the prior nine months.   

Future Financings

We anticipate continuing to rely on related party and third-party loans and equity sales of our common shares and/or shares for services rendered in order to continue to fund our business operations in the event of ongoing operational shortfalls. Issuances of additional shares will result in dilution to our existing shareholders. There is no assurance that we will achieve any of additional sales of our equity securities or arrange for debt or other financing to fund our research and development activities.

Contractual Obligations

The Company is a smaller reporting Company as defined by Rule 12b-2 of the Securities Act of 1934 and we are not required to provide the information under this item.

Off-Balance Sheet Arrangements

The Company has no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders.

Critical Accounting Policies

The preparation of our consolidated financial statements and notes thereto requires management to make estimates and assumptions that affect the amounts and disclosures reported within those financial statements. On an ongoing basis, management evaluates its estimates, including those related to revenue recognition, contingencies, litigation and income taxes. Management bases its estimates and judgments on historical experiences and on various other factors believed to be reasonable under the circumstances. Actual results under circumstances and conditions different than those assumed could result in differences from the estimated amounts in the financial statements. There have been no material changes to these policies during the nine months ended October 31, 2018.  Refer to Note 3 to our unaudited consolidated financial statements contained herein.

Recently issued accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements will have a material impact on its financial condition or the results of its operations.

11

ITEM 3.                QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

The Company is a smaller reporting Company as defined by Rule 12b-2 of the Securities Act of 1934 and we are not required to provide the information under this item.

ITEM 4.                CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of October 31, 2018. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the nine-month period ended October 31, 2018 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Changes in Internal Control over Financial Reporting

There have been no changes in the Company's internal controls over financial reporting that occurred during the nine months ended October 31, 2018 that have materially, or are reasonably likely to materially, affect the Company's internal controls over financial reporting.

12

PART II

ITEM 1.                LEGAL PROCEEDINGS

On July 7, 2017, a purported shareholder of Eco Science Solutions, Inc. (the "Company"), Mr. Jimmie Glorioso, filed a verified shareholder derivative complaint against Jeffrey L. Taylor, Don L. Taylor (collectively, Jeffrey and Don Taylor are the "Taylors"), L. John Lewis and S. Randall Oveson, the directors and officers in the Company, in the First Judicial District Court of the State of Nevada, Carson City County (the "Nevada Complaint").  The Company is identified as a nominal defendant, against which no claims are plead.  The Nevada Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of Company.  The Nevada Complaint asserts claims on behalf of the Company for breach of fiduciary duties against the Taylors, unjust enrichment against all individual defendants, abuse of control against the Taylors, gross mismanagement against the Taylors, waste of corporate assets against the Taylors and aiding and abetting breach of fiduciary duty against all individual defendants.  The Nevada Complaint (1) seeks judicial declarations that (i) Mr. Glorioso may maintain this action on behalf of the Company and (ii) all individual defendants have breached and/or aided and abetted the breach of their fiduciary duties to the Company; (2) seeks damages to the Company allegedly sustained as a result of the acts/omissions of all individual defendants; (3) seeks an order directing the Company and all individual defendants to take all necessary actions to reform and improve the Company's corporate governance in order to avoid any alleged future harm to the Company. The individual defendants, the Company and the plaintiff have stipulated to a temporary stay of the proceedings.

On October 20, 2017, a purported shareholder of the Company, Mr. Ian Bell, filed a verified stockholder derivative complaint against the Taylors, L. John Lewis and S. Randall Oveson, the directors and officers in the Company, and Gannon Giguiere in the United States District Court for the District of Hawaii (the "Hawaii Complaint").  The Company is identified as a nominal defendant, against which no claims are plead.  The Hawaii Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of the Company.  The Hawaii Complaint asserts claims on behalf of the Company for breach of fiduciary duty against the Taylors and Mr. Oveson, aiding and abetting breach of fiduciary duty against all individual defendants, waste of corporate assets against all individual defendants and unjust enrichment against all individual defendants.  The Hawaii Complaint (1) seeks damages for the alleged breaches of fiduciary duties, aiding and abetting, waste and unjust enrichment and an order directing the Company and all individual defendants to take all necessary actions to reform and improve the Company's corporate governance in order to avoid any alleged future harm to the Company.

On November 3, 2017, a purported shareholder of Eco Science Solutions, Inc. (the "Company"), Mr. Hans Menos, filed a verified shareholder derivative complaint against Jeffrey L. Taylor, Don L. Taylor (collectively, Jeffrey and Don Taylor are the "Taylors"), L. John Lewis, S. Randall Oveson, the directors and officers in the Company, and Gannon Giguiere in the United States District Court for the District of Nevada (the "Nevada Federal Complaint").  The Company is identified as a nominal defendant, against which no claims are plead.  The Nevada Federal Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of Company.  The Nevada Federal Complaint asserts claims on behalf of the Company for breach of fiduciary duties against the Taylors, unjust enrichment against all individual defendants, abuse of control against the Taylors, gross mismanagement against the Taylors, waste of corporate assets against the Taylors and aiding and abetting breach of fiduciary duty against all individual defendants.  The Nevada Federal Complaint (1) seeks judicial declarations that (i) Mr. Menos may maintain this action on behalf of the Company and (ii) all individual defendants have breached and/or aided and abetted the breach of their fiduciary duties to the Company; (2) seeks damages to the Company allegedly sustained as a result of the acts/omissions of all individual defendants; (3) seeks an order directing the Company and all individual defendants to take all necessary actions to reform and improve the Company's corporate governance in order to avoid any alleged future harm to the Company.

13

On July 6, 2018, the Securities and Exchange Commission filed a Complaint against Gannon Giguiere, president of Phenix Ventures, LLC and the Company's largest outside funder.  The Complaint alleges Mr. Giguiere's involvement in certain activities, of which the Company, its' officers, board members, and others directly involved with the Company, have no knowledge of.  Pursuant to the Complaint being filed, the Company is looking for funding elsewhere as it continues to require outside funding until it generates more consistent revenue.  The Company previously filed an S-1 Registration Statement whereby Phenix would fund the Company in exchange for shares and upon Put Notices; to date, there have been no Put Notices and no funds from Phenix Ventures under the registration statement – no shares have been issued pursuant to the Registration Statement.

On September 10, 2018 the Company received a Letter of Summons and Notice of Complaint from Wendy Maguire, Vice President of Business Development for Ga Du Corporation, filed in the United States District Court from the Western District of Washington on September 4, 2018 and naming The Company, its subsidiary Ga Du Corporation and two of the Company's officers as Defendants. The Claims filed under the Complaint include payment of accrued and unpaid wages, legal fees and damages.  The Company is in the process of filing a response to the Complaint. Ms. Maguire resigned as the Company's Vice President, Business Development on December 12, 2018.

Other than as set out above, the Company knows of no material, existing or pending legal proceedings against it, nor is the Company involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which its director, officer or any affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to its interest.

ITEM 1A.             RISK FACTORS

The Company is a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and is not required to provide the information under this item.

ITEM 2.                UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

There were no sales of equity securities during the period covered by this Report which have not been prior disclosed on Current Report on Form 8-K, Form 10-Q or Form 10-K.

ITEM 3.                DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4.                MINE SAFETY STANDARDS

Not applicable.

ITEM 5.                OTHER INFORMATION

None.

14

ITEM 6.                EXHIBITS, FINANCIAL STATEMENT SCHEDULES

Exhibit Number	Exhibit Description
(31)	Rule 13a-14(a)/15d-14(a) Certifications
31.1	Certification of our Chief Executive Officer pursuant to Rule 13(a)-14(a)/15d-14(a) of the Securities Exchange Act of 1934, as amended	Filed herewith
31.2	Certification of our Chief Financial Officer pursuant to Rule 13(a)-14(a)/15d-14(a) of the Securities Exchange Act of 1934, as amended	Filed herewith
(32)	Section 1350 Certifications
32.1	Certification of our Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002	Filed herewith
32.2	Certification of our Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002	Filed herewith
(101)	Interactive Data Files	Filed herewith

SIGNATURES  

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	ECO SCIENCE SOLUTIONS, INC.
February 19, 2019	/s/ Jeffery Taylor
	Jeffery Taylor
	President, Chief Executive Officer, Secretary and Director

15

EX-31.1

SEC Reference - 31.1

Certification Pursuant to pursuant to Rule 13a-14(a) or Rule 15d-14(a)

of the Securities Exchange Act of 1934, as amended

I, Jeffery Taylor, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Eco Science Solutions Inc.  (the "Company);
2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.	As the registrant's certifying officer, I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15-d-15 (f) for the registrant and I have:
	a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
	b)	designed such internal control over financial reporting, or caused such internal control over financial reporting   to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
	c)	evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
	d)	disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting.
5.	As the registrant's certifying officer, I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent function):
	a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
	b)	any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Dated: February 19, 2019	By:	/s/Jeffery Taylor
		Name: Jeffery Taylor
		Title: Principal Executive Officer

EX-31.2

SEC Reference - 31.2

Certification Pursuant to pursuant to Rule 13a-14(a) or Rule 15d-14(a)

of the Securities Exchange Act of 1934, as amended

I, Don Lee Taylor, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Eco Science Solutions Inc.  (the "Company);
2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.	As the registrant's certifying officer, I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15-d-15 (f) for the registrant and I have:
	a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
	b)	designed such internal control over financial reporting, or caused such internal control over financial reporting   to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
	c)	evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
	d)	disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting.
5.	As the registrant's certifying officer, I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent function):
	a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
	b)	any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Dated: February 19, 2019	By:	/s/Don Lee Taylor
		Name: Don Lee Taylor
		Title: Principal Financial Officer

EX-32.1

SEC Reference 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Eco Science Solutions, Inc., a Nevada corporation (the "Company"), on Form 10-Q for the nine month period ended October 31, 2018, as filed with the Securities and Exchange Commission (the "Report"), I, Jeffery Taylor, Principal Executive Officer of the Company, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350), that to my knowledge:

          (1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

          (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/Jeffery Taylor

Jeffery Taylor

Principal Executive Officer

Date: February 19, 2019

EX-32.2

SEC Reference 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Eco Science Solutions, Inc., a Nevada corporation (the "Company"), on Form 10-Q for the nine month period ended October 31, 2018, as filed with the Securities and Exchange Commission (the "Report"), I, Don Lee Taylor, Principal Financial Officer of the Company, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350), that to my knowledge:

          (1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

          (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/Don LeeTaylor

Don Lee Taylor

Principal Financial Officer

Date: February 19, 2019

XML

Document and Entity Information - shares	9 Months Ended
	Oct. 31, 2018	Feb. 12, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	ECO SCIENCE SOLUTIONS, INC.
Entity Central Index Key	0001490873
Amendment Flag	false
Trading Symbol	ESSI
Current Fiscal Year End Date	--01-31
Document Type	10-Q
Document Period End Date	Oct. 31, 2018
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		47,557,572

XML

Consolidated Balance Sheets - USD ($)	Oct. 31, 2018	Jan. 31, 2018
Current assets
Cash	$ 2,964	$ 2,102
Interest receivable	15,833	6,833
Prepaid expenses	34,300	38,397
Convertible note	100,000	100,000
Total current assets	153,097	147,332
Property and equipment, net	7,390	11,273
Intangible assets	362,282
TOTAL ASSETS	522,769	158,605
Current liabilities
Accounts payable and accrued expenses	2,049,246	893,355
Related party payables	782,564	505,035
Notes payable, related party	381,016	30,000
Notes payable	4,113,662	2,132,430
Convertible note, net	1,656,213	1,284,244
Total current liabilities	8,982,701	4,845,064
Total liabilities	8,982,701	4,845,064
Stockholders' deficit
Preferred stock, $0.001 par, 50,000,000 shares authorized, none issued and outstanding at October 31, 2018 and January 31, 2018
Common stock, $0.0001 par, 650,000,000 shares authorized, 48,557,572 shares issued and 47,557,572 outstanding at October 31, 2018 and 47,557,572 shares issued and 46,557,572 outstanding January 31, 2018	4,856	4,756
Treasury stock (1,000,000 shares issued at a cost of $0.0075 per share)	(7,500)	(7,500)
Additional paid in capital, common, and deferred compensation	61,804,744	61,714,844
Accumulated deficit	(70,262,032)	(66,398,559)
Total stockholders' deficit	(8,459,932)	(4,686,459)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 522,769	$ 158,605

XML

Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 31, 2018	Jan. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	650,000,000	650,000,000
Common stock, shares issued	48,557,572	47,557,572
Common stock, shares outstanding	47,557,572	46,557,572
Treasury stock, shares issued	1,000,000	1,000,000
Treasury stock, par value	$ 0.0075	$ 0.0075

XML

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2018	Oct. 31, 2017
Income Statement [Abstract]
Revenue
Cost of revenues
Gross profit
Operating expenses:
Depreciation	1,294	1,294	3,883	2,333
Legal, accounting and audit fees	113,019	92,759	545,692	252,085
Management and consulting fees	301,500	376,575	990,500	1,002,108
Research, development, and promotion		81,200	657,948	645,085
Office supplies and other general expenses	24,066	112,220	218,742	246,585
Advertising and marketing	21,189	337,056	919,952	1,441,396
Impairment of goodwill				18,400,000
Total operating expenses	461,068	1,001,104	3,336,717	21,989,592
Net operating loss	(461,068)	(1,001,104)	(3,336,717)	(21,989,592)
Other income (expenses)
Interest income	3,000	1,300	9,000	1,300
Interest expense	(350,789)	(23,829)	(535,756)	(48,532)
Total other income (expenses)	(347,789)	(22,529)	(526,756)	(47,232)
Net loss	$ (808,857)	$ (1,023,633)	$ (3,863,473)	$ (22,036,824)
Net loss per common share - basic and diluted	$ (0.02)	$ (0.19)	$ (0.08)	$ (0.43)
Weighted average common shares outstanding - basic and diluted	47,557,572	54,659,746	47,227,902	50,835,146

XML

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Oct. 31, 2018	Oct. 31, 2017
Cash flows from operating activities:
Net loss	$ (3,863,473)	$ (22,036,824)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	3,883	2,333
Impairment of goodwill		18,400,000
Share issued for acquisition of licences and master agreement		50,000
Research, development and promotion paid by third party directly	250,000
Amortization of debt discount	371,969
Stock based compensation	90,000
Changes in operating assets and liabilities:
(increase) in interest receivable	(9,000)	(1,300)
Decrease (increase) in prepaid expenses	4,097	(36,983)
Increase (decrease) in accounts payable and accrued expenses	842,294	697,568
Increase (decrease) in related party payables	276,126	519,652
Net cash used in operating activities	(2,034,104)	(2,405,554)
Cash Flows from Investing Activities:
Purchase equipment303		(13,266)
Net cash used in investing activities		(13,266)
Cash flows from financing activities:
Proceeds from notes payable, related parties	303,734	633,195
Proceeds from notes payable	1,731,232	1,542,500
Net cash provided by financing activities	2,034,966	2,175,695
Net decrease in cash	862	(243,125)
Cash-beginning of period	2,102	244,124
Cash-end of period	2,964	999
SUPPLEMENTAL DISCLOSURES
Interest paid
Income taxes paid
NON-CASH ACTIVITIES
Shares issued from liability for unissued shares		63,791
Note payable	250,000
Intangible assets purchased through note payable, related party	12,282
Accounts payable settled through note payable, related party	35,000
Intangible assets purchased with accounts payable	$ 350,000

XML

Description of Business and Basis of Presentation

9 Months Ended

Oct. 31, 2018

Description of Business and Basis of Presentation [Abstract]

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

NOTE 1: DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

Organization and nature of business

The Company was incorporated in the state of Nevada on December 8, 2009 under the name Pristine Solutions, Inc. On January 8, 2014, the Company changed its name from Pristine Solutions, Inc. to Eco Science Solutions, Inc.  

During fiscal 2016 the Company changed its business focus and on January 1, 2016, the Company entered into a technology licensing and marketing support agreement with Separation Degrees – One, Inc. ("SDOI") that was focused on the development, licensing and management of on-going technology solutions and marketing campaigns for ESSI's initiatives. Additionally, the Company entered into an Asset Purchase Agreement with SDOI wherein the Company acquired a proprietary messaging and customer relationship management software platform from SDOI.

On January 11, 2016, the Company's Board of Directors (the "Board") authorized the creation of 1,000 shares of Series A Voting Preferred Stock. The holder of the shares of the Series A Voting Preferred Stock has the right to vote those shares of the Series A Voting Preferred Stock regarding any matter or action that is required to be submitted to the shareholders of the Company for approval. The vote of each share of the Series A Voting Preferred Stock is equal to and counted as 10 times the votes of all of the shares of the Company's (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval. The Agreement with SDOI was revised so that SDOI received 500,000 shares of Common Stock rather than Preferred Shares; no Preferred Shares were issued to SDOI.  In addition to the issuance of the 500,000 shares of common stock as consideration for the Asset Purchase Agreement with SDOI, the Company agreed further to settle all invoices received for services rendered by SDOI, as well as advertising fees incurred, by way of issuance of common stock at a 30% discount to market as S-8 shares.

On January 10, 2017, the Company entered into a Cancellation and Release Agreement with SDOI wherein the Company agreed to issue 4,000,000 common shares to SDOI (or its designee) in exchange for the cancellation of the $1,920,424 worth of remaining outstanding invoices and fees owed to SDOI.

On June 21, 2017, Eco Science Solutions, Inc. (ESSI) entered into a Stock Purchase Agreement ("SPA") with the shareholders of Ga-Du Corporation, a Nevada corporation ("Ga-Du", "Sellers"), wherein, ESSI agreed to purchase, and Sellers agreed to sell 100% of the shares of capital stock of Ga-Du to ESSI, in exchange for fifteen million (15,000,000) shares of ESSI Common Stock, to be issued to Sellers, pursuant to the SPA.  In addition, the SPA called for the issuance of an additional 15,000,000 shares of the Company's common stock to the Ga-Du Founders when they brought a bank equity interest to the Company.  Subsequently, effective July 30, 2017 the Company and the stockholders of Ga-Du entered into certain amendments to the original June 21, 2017, SPA cancelling the term regarding the issuance of an additional 15,000,000 Shares.

Additionally, on September 22, 2017, and in order to avoid diluting the holdings of existing ESSI Shareholders, Jeffery and Don Taylor, CEO and CFO of ESSI, agreed to return 8,000,000 Shares each of ESSI's Common Stock of their own to the Company for cancellation, effective September 22, 2017.

Following the closing of the SPA, Ga-Du is a wholly owned subsidiary of ESSI, bringing to ESSI a Financial Services Platform, and Inventory Control and Advisory Software Platforms, thus completing the ESSI product suite to benefit both consumer and professional customers of the Company.

On July 26, 2017, all of the Shares of an Uruguayan entity, Holway Sociedad Anonima ("Holway", "Holway SA") were purchased by certain former shareholders of Ga-Du who thereafter became the sole shareholders of Holway.  Holway's objective is to perform business in the Free-trade zone in Uruguay in accordance with the laws of the Free-trade zone; in every kind of industrial, commercial or other activity relating to its business of providing financial services.  On September 19, 2017, the Holway shareholders transferred all of their shares of Holway to Ga- Du, and will hereafter conduct business pursuant to the Holway Uruguayan registration as Ga-Du; Doing Business As (DBA).

Additionally, Holway has applied for a financial advisory services charter to perform its financial services through Ga-Du, and under the regulatory laws of the Uruguayan Central Bank. As of the date of this report, the process to secure the financial advisory charter remains in suspense until such time as ESSI secures additional financing.

Once the application for the Financial Advisory Services Charter is approved, Ga-Du, through its Financial Advisory Services Charter, and in conjunction with the Alliance Financial Network system, intends to provide foreign jurisdictions with legalized cannabis, a banking mechanism to conduct business relative to the cannabis industry, and within the laws governing cannabis industry in those foreign jurisdictions doing business with the United States, and in compliance with US and foreign laws relative to the cannabis industry.

Furthermore, Ga-Du will work closely with representatives of the South American MasterCard/Visa Card services, allowing Ga-Du to process merchant services through the Uruguayan entity, Holway, for transactions relative to the Cannabis industry, in countries and states where Cannabis is legalized. Presently the Company is awaiting approval of the charter prior to conducting operations under this entity.

Further, on September 22, 2017, Ga-Du Corporation entered into an Assignment Agreement with G&L Enterprises, wherein G&L Enterprises assigned, to Ga-Du Corporation, all of its rights, interest in, and obligations under a License and Master Marketing Agreement (LMMA) it entered into with Alliance Financial Network, Inc. ("AFN", "Alliance") on September 6, 2017.

On March 5, 2018, an Addendum to the LMMA was entered into and agreed upon, wherein the LMMA was amended to reflect the right of Ga-Du to receive revenue from Colorado businesses; the LMMA originally excluded existing Colorado business as any revenue generating businesses. In addition the revenue split under the LMMA was also revised.  Among other things, in exchange for the split, where under Ga-Du is to receive 50% of all revenues, Ga-Du agreed to pay to Alliance $405,000 in two tranches, for operational expenses and business development in the State of Colorado as well as in other states. As a result, Ga-Du is entitled to receive 10% of all of Alliance's net revenue earned from Colorado revenues from October 15, 2017 forward.

A final payment to Alliance was made on April 24, 2018, as agreed upon in the Addendum to the LMMA, making the Addendum Effective.  As part of the agreed final payment $170,000 was advanced in cash by Mr. Lewis, the CEO of Ga-Du, as a loan to the Company, and Mr. Rountree, our COO, assumed the remaining $35,000 in the form of a debt assignment between a third party and Alliance.  As a result, the Company was notified of its first revenues under the LMMA totaling $28,431 (10% of net revenue generated by Colorado Business), as at October 31, 2018.  The Company intends to record revenues as of the date funds are received into our accounts.  Subsequent to the period ended October 30, 2018, the Company and Alliance determined the $35K in amounts payable to a third party assumed by Mr. Rountree would be paid in cash, and the note assignment canceled. During July and August 2018, Mr. Rountree remitted the final $35,000 in payments for the benefit of Alliance, which amount has been included in related party payables.

With the acquisition of Ga-Du, ESSI's product suite represent is now an enclosed ecosystem for business location, localized communications between consumers and business operators, on-topic social networking, inventory management / selection, payment facilitation and delivery arrangement. The Company's holistic commerce and content platform enables health, wellness and alternative medicine enthusiasts to easily locate, access, and connect with others to facilitate the research of and purchasing of eco-science friendly products.

Financial Statements Presented

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10-Q and Article 210 8-03 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  In the opinion of management, all adjustments considered necessary for a fair presentation have been included.  All such adjustments are of a normal recurring nature.  Operating results for the nine months ended October 31, 2018, are not necessarily indicative of the results that may be expected for the fiscal year ending January 31, 2019.  For further information, refer to the financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended January 31, 2018 as filed with the Securities and Exchange Commission on November 19, 2018.

Principals of Consolidation

The consolidated financial statements include the accounts of Eco Science Solutions, Inc. and its wholly-owned subsidiary, Ga-Du Corporation. All significant intercompany balances and transactions have been eliminated.

XML

Going Concern

9 Months Ended

Oct. 31, 2018

Going Concern [Abstract]

GOING CONCERN

NOTE 2: GOING CONCERN

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated significant revenues to date and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future.  As at October 31, 2018, the Company had a working capital deficit of $8,829,604 and an accumulated deficit of $70,262,032. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company's ability to continue as a going concern.

The financial statements reflect all adjustments consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the results for the periods shown. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

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Summary of Significant Accounting Policies

9 Months Ended

Oct. 31, 2018

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and cash equivalents

The Company considers all highly liquid instruments with maturity of three months or less at the time of purchase to be cash equivalents. As of October 31, 2018, and January 31, 2018, respectively, the Company had cash, but no cash equivalents. 

Property and Equipment

Property and equipment are recorded at cost. Depreciation and amortization on property and equipment are determined using the straight-line method over the three to five year estimated useful lives of the assets.

Technology, licensing rights and software (Intangible assets)

Technology, licensing rights and software are recorded at cost and capitalized and are reviewed for impairment at a minimum of once per year or whenever events or changes in circumstances suggest a need for evaluation.

Advertising and Marketing Costs   

Advertising and marketing costs are expensed as incurred and were $21,189 during the three months ended October 31, 2018 and $337,056 in the same period ended October 31, 2017. Advertising and marketing costs are expensed as incurred and were $919,952 during the nine months ended October 31, 2018 and $1,441,396 in the same period ended October 31, 2017. Advertising and marketing costs include ad placement and click through programs placed on a wide network of mediums acquired from advertising consolidators including Outbrain, MGID, Rev Content, Yahoo, MSN, AOL, Google and others for the full scope of the Company's brands including the Herbo and Fitrix apps for all platforms, GooglePlay, iOS, Android, as well as the corporate e-commence site and all the other underlying supporting social media platforms such as YouTube, Twitter, Instagram, and Facebook. Further the Company incurs other advertising expense in respect to its attendance at various venues to promote our business objectives.

Revenue Recognition

Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured.

As of October 31, 2018, and 2017, no revenue has been recognized, and there was no impact on the Company's financial statements as a result of adopting Topic 606 during the most recent fiscal year end.

While the Company has entered into an LMMA under which we are entitled to fee-based revenue on a profit-sharing basis, the Company has determined that when recording its revenue, the monthly income is not clearly determinable until the fees are paid to the Company by AFN.  As at October 31, 2018 fees payable by AFN for the period October 2017 through October 2018 as reconciled in commission reports received from AFN have not been received by the Company. Because of this, the Company has determined to record its revenue in respect to the LMMA on the cash basis.  In the future, should the fee structure and reporting process become more easily determinable, the recognition method may change. Pursuant to AFN's revenue reports, the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) at October 31, 2018. The Company will record the revenue once we receive the proceeds.

Cost of Revenue

Costs of revenue consist of the direct expenses incurred to generate revenue. Such costs are recorded as incurred. Our cost of revenue will consist consists primarily of fees associated with the operation of our social media venues and fulfillment of specific customer advertising campaigns related to our downloadable apps. In the case of revenue earned by our wholly owned subsidiary, proceeds allocated to our revenue interest are net of associated costs.

Stock-Based Compensation

The Company records stock-based compensation in accordance with ASC 718, Share-Based Payments, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.

Convertible Debt and Beneficial Conversion Features

The Company evaluates embedded conversion features within convertible debt under ASC 815 "Derivatives and Hedging" to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 "Debt with Conversion and Other Options" for consideration of any beneficial conversion features.

Stock Settled Debt

In certain instances, the Company will issue convertible notes which contain a provision in which the price of the conversion feature is priced at a fixed discount to the trading price of the Company's common shares as traded in the over-the-counter market.  In these instances, the Company records a liability, in addition to the principal amount of the convertible note, as stock-settled debt for the fixed value transferred to the convertible note holder from the fixed discount conversion feature.  As of October 31, 2018, and January 31, 2018, the Company had recorded within Convertible Notes, net of discount, the amount of $1,407,781 and $248,432 for the value of the stock settled debt for certain convertible notes (see Note 8).

Basic and Diluted Net Income (Loss) Per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earning per Share.  ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

Recently issued accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements will have a material impact on its financial condition or the results of its operations.

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Property and Equipment

9 Months Ended

Oct. 31, 2018

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4: PROPERTY AND EQUIPMENT

Property and equipment, net consists of the following:

	October 31, 2018			January 31, 2018
Office equipment	$	15,528			$	15,528
Less: accumulated depreciation and amortization		(8,138	)			(4,255	)
Total property and equipment, net	$	7,390			$	11,273

Depreciation expense was $1,294 and $1,294 for the three months ended October 31, 2018 and 2017, respectively.

Depreciation expense was $3,833 and $2,333 for the nine months ended October 31, 2018 and 2017, respectively.

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Intangible Assets

9 Months Ended

Oct. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

NOTE 5: INTANGIBLE ASSETS

On June 21, 2017, the Company acquired a 100% interest in Ga-Du including certain intangible assets such as a Financial Services Platform, Testing Labs, and Inventory Control and Advisory Software Platforms.  Intangible assets acquired as part of the acquisition of Ga-Du were fully impaired on acquisition.

During the three months ended July 31, 2018 the Company continued to develop its software platforms and has capitalized a total of $12,282 in respect to ongoing software development, the entire amount of which was funded by the Company's Chief Operating Officer, Mr. Mike Rountree.

During the three months ended October 31, 2018 the Company incurred additional software development costs totaling $350,000 from Take2L Enterprises, which amount remains payable and is included on the Company's balance sheets as Accounts payable.   Software development for our Herbo division, supporting the cannabis industry, includes a consumer and enterprise software platform which among other key functionality, will include CRM (customer relationship management), MRP (materials resource planning), Inventory management, seed to sale compliancy, e-commerce, merchant processing (tied to our AFN partnership), accounting and taxation functionality, HR management and a robust suite of analytics.   The Company is working with Take2L to build this software suite from the ground up.

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Sponsorship Agreements

9 Months Ended

Oct. 31, 2018

Sponsorship Agreements [Abstract]

SPONSORSHIP AGREEMENTS

NOTE 6: SPONSORSHIP AGREEMENTS

On February 9, 2017, the Company entered into a Sponsorship Agreement with Fruit of Life Productions LLC, wherein, the Company agreed to pay Fruit of Life Productions LLC the sum of Fifty Thousand Dollars ($50,000).

On April 16, 2017, the Company entered into a Sponsorship, Content Development and Licensing Agreement with Roaring Lion Tours, Inc., wherein, the Company agreed to pay Roaring Lion Tours, Inc. the sum of One Hundred Thirty-Five Thousand Dollars ($135,000) for the licensing and distribution right to content developed during Kaya Fest, in Miami, Florida on April 22, 2017.  The arrangement allowed for the Company to sponsor the Kaya Festival as well as the right to use any audio and audio-visual content developed by the Kaya Festival. 

The total amount of $185,000 expended has been recorded as research, development, and promotional expenses during the three months ended April 30, 2017.

On April 1, 2018, ESSI entered into a Sponsorship Agreement with Fruit of Life Productions, LLC.  The terms of the Agreement allow Eco Science Solutions, Inc. (ESSI) to sponsor Kaya Fest 2018, to be held in San Bernardino, California, and to be acknowledged by Fruit of Life Productions as a Sponsor at Kaya Fest, the Company agrees to pay Fruit of Life Productions $250,000.  Sponsorship benefits will include, among other things, the following:

(1) Main Stage named after ESSI; (2) Four 10x10 on site vendor booths; (3) Banner (10) placement in venue; (4) Audio/Video assets provided as promotional use for ESSI's Herbo; (5) Name and phrase of ESSI called out on stage between performers sets; (6) ESSI's logo and a link to ESSI on Kaya Fest website; (7) ESSI's logo on video wall; (8) ESSI's name and logo as presenting sponsor; (9) Banner at main entrance of venue; (10) On stage banner placement; and (11) ESSI's logo on all promotional print for Kaya Fest.

The term of the Agreement began on April 1, 2018, and will continue until April 30, 2018, at 11:59 p.m. at the closing of the Kaya Fest. Total fees payable of $250,000 have been recorded as research, development, and promotional expenses during the three months ended April 30, 2018. These fees were paid to Fruit of Life directly by a third party.

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License and Master Marketing Agreement

9 Months Ended

Oct. 31, 2018

License and Master Marketing Agreement [Abstract]

LICENSE AND MASTER MARKETING AGREEMENT

NOTE 7: LICENSE AND MASTER MARKETING AGREEMENT

On September 22, 2017, Ga-Du Corporation entered into an Assignment Agreement with G&L Enterprises, wherein G&L Enterprises assigned to Ga-Du Corporation, all of its rights, interest in, and obligations under a License and Master Marketing Agreement (LMMA) it entered into with Alliance Financial Network, Inc. ("AFN", "Alliance") on September 6, 2017.  The basic terms of that Agreement are as follows:

Alliance provides certain financial and marketing services to businesses and individuals, including the Cannabis Industry, on a programmatic or membership basis (the "Financial Program"), of which Alliance derives fees and income from enrolling companies in the Financial Program and providing a range of services, with respect to which AFN and Ga-Du may derive fees and income, for such clients (the "Members") according to the AFN pricing schedule (the "Fees").

Alliance Financial Network is registered with FinCEN (MSB Registration Number: 31000094744769) as a financial services institution, compliant with the AML/BSA guidelines of FinCEN, and is regulated by the Internal Revenue Service.  Operating a mobile application known as eXPO™ electronic eXchange Portal, Alliance provides financial and marketing services to businesses and individuals, which are challenged in the traditional banking systems, and generally are those that require more intensive compliance then banks are willing, or able to perform.  One such industry is the cannabis industry; Alliance is configured to establish Membership relationships businesses in this industry following a full compliance audit on the business.

Ga-Du has agreed to issue, or cause to be issued, two hundred thousand (200,000) shares of the Company's common stock to Alliance.  Ga-Du shall have the exclusive right to undertake marketing responsibilities of Alliance's Financial Services to businesses in the Cannabis industry, initially in Michigan, and Washington, with plans to extend throughout the United States, provided that it shall not extend to any states where Cannabis sales have not been legalized by that state's laws.

Ga-Du shall be credited with all Cannabis related members and revenues that use Alliance's financial and marketing services, regardless of the source of revenue, or the party that enrolled the customer that generated the revenues, that are generated within any territory in which Ga-Du has commenced business. 

Alliance provides all software platform(s) necessary to deliver the Financial Services, assure compliance with appropriate Federal Requirements and international money laundering restrictions, administer all compliance, enrollment, and collection of fees from the Members contracting with Alliance, provide any and all necessary marketing or other materials describing Alliance's services and program, will forward any required Sales Commissions to the appropriate recipients, and assure adequate customer service at all times.

Alliance is responsible for the functional operation of any software utilized in providing its services and for the administration and handling of monies and/or any credits relating thereto and, in the event of any claim, cause of action or lawsuit (together the "Claims") for failure to properly administer such responsibilities, Alliance shall have the sole obligation to defend such Claim(s) and shall fully indemnify, defend and hold harmless Ga-Du from and against such Claims.

Alliance maintains accounting and data concerning the income from the Cannabis Industry and will generate a monthly income statement as to each of the following revenue streams: (i) membership fees; (ii) cash depository fees; (iii) merchant processing and credit card fees; (iv) transfer fees; and (v) advertising fees.

Alliance and Ga-Du will split compensation derived from income generated from enrollees of Ga-Du as follows: (a) for income from point of sale payments to merchants, after deducting any Sales Commissions and cost basis (interchange and bank fees), Alliance will receive forty percent (40%), and Ga-Du shall receive sixty percent (60%); (b) for income from cash depository business deriving from the Cannabis industry, Alliance will receive sixty five percent (65%), and Ga-Du will receive thirty five percent (35%); (c) for income derived from membership fees from the Cannabis industry, Alliance and Ga-Du will split the revenue 40/60 as in (a) above; (d) for income generated from transfer fees, Alliance and Ga-Du will split the revenue on a 50/50 basis; and (e) for any other income derived from providing services to the Cannabis industry, Alliance and Ga-Du will split the income on an equal fifty/fifty basis, except that income derived from advertising fees paid by advertisers utilizing Alliance's kiosks will be split eighty-five percent (85%) to Alliance and fifteen percent (15%) to Ga-Du.

Additionally, the terms of the License and Master Marketing Agreement G&L entered into with Alliance included a $100,000 Convertible Promissory Note ("Note") payable to G&L, based upon money G&L loaned to Alliance; the sole member of G&L Enterprises, L. John Lewis, is one of the founding members of Ga-Du Corporation. On September 22, 2017, G&L Enterprises assigned the July 6, 2017 $100,000 Convertible Promissory Note to Ga-Du The terms of the Note are for one year with 12% interest, and following the above-referenced assignment, payable to the Ga-Du Corporation.  Furthermore, the Note can, at Ga-Du's option, be converted upon maturity into 1.12% of the equity of Alliance.

200,000 shares of common stock valued at $50,000, or $0.25 per share were expensed as research and development expenses.

A total amount of $102,533 in respect to the assigned convertible note, include principal of $100,000 and accrued interest receivable of $2,533 which amounts were recorded as additional paid in capital.

On March 5, 2018, an Addendum to that certain LMMA entered into between Ga-Du, the Company and AFN. (d/b/a eXPO^TM) ("Alliance", "eXPO^TM"), and dated September 6, 2017, was entered into and agreed upon, wherein the LMMA was amended to reflect the right of Ga-Du to receive revenue from Colorado businesses; the LMMA originally excluded existing Colorado business as any revenue generating businesses.

The Addendum allows for the following split:

"With respect to the fee split between Alliance and Ga-Du as to income derived from cash depository business designated by eXPO^TM as "Legacy Cash" deposited  from businesses in the Cannabis industry, or other cash depository business brought in by Ga-Du, the Company shall receive fifty percent (50%) of all revenues and Ga-Du shall receive fifty percent (50%) of all such revenues (the "Cash Depository Revenues")".

Among other things, in exchange for the split, whereby Ga-Du is to receive 50% of all revenues, Ga-Du agreed to pay to Alliance $405,000 in two tranches, for operational expenses and business development in the State of Colorado as well as in other states.

Additionally, Ga-Du, from October 15, 2017, and going forward, is entitled to receive 10% of all of Alliance's net revenue earned from Colorado revenues.

The payment to Alliance in the amount of $405,000 was concluded as of April 24, 2018, and has been recorded as research, development, and promotional expenses during the three months ended April 30, 2018.

Pursuant to Alliance's revenue reports, the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) as at October 31, 2018. The Company will record the revenue once we receive the proceeds.

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Prepaid Expenses

9 Months Ended

Oct. 31, 2018

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

PREPAID EXPENSES

NOTE 8: PREPAID EXPENSES

Prepaid expenses consist of the following:

	October 31, 2018		January 31, 2018
Office lease – Security deposits	$	13,127	$	13,127
Prepaid other expenses		21,173		25,270
Total prepaid expense	$	34,300	$	38,397

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Convertible Promisory Note Receivable

9 Months Ended

Oct. 31, 2018

Convertible Promisory Note Receivable [Abstract]

CONVERTIBLE PROMISORY NOTE RECEIVABLE

NOTE 9: CONVERTIBLE PROMISSORY NOTE RECEIVABLE

As discussed in Note 7, the Company acquired a convertible note receivable in the principal amount of $100,000 and accrued interest receivable in the amount of $2,533 on September 22, 2017.

The Note matures on July 6, 2018 and bears interest at a rate of 12% per annum and is payable to Ga-Du Corporation.  The Note can, at Ga-Du's option, be converted upon maturity into 1.12% of the equity of Alliance.

During the nine months ended October 31, 2018 and 2017, the company recorded interest income of $9,000 and $3,000 respectively. As of October 31, 2018, the interest receivable on this note totaled $15,833 (January 31, 2018 - $6,833).

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Notes Payable

9 Months Ended

Oct. 31, 2018

Debt Disclosure [Abstract]

NOTES PAYABLE

NOTE 10: NOTES PAYABLE

	Total
Balance, January 31, 2017	$	289,930
Additions		1,842,500
Balance, January 31, 2018		2,132,430
Additions		1,981,232
Balance, October 31, 2018		4,113,662

Note 1:

During the fiscal year ended January 31, 2017, the Company received an accumulated amount of $14,930 from a third party. The notes bear interest at a rate of 1% per annum, and each due three months from issue date. During the nine months ended October 31, 2018 and 2017, the Company accrued interest expense of $112. As of October 31, 2018, and January 31, 2018, the Company has accrued interest payable of $368 and $256, respectively.

Note 2:

During the fiscal year ended January 31, 2017, the Company received an amount of $50,000 from a third party. The note bears interest at a rate of 1% per annum and is due three months from issue date. As at January 31, 2018 the note became due and remained unpaid. During the nine months ended October 31, 2018 and 2017, the Company accrued interest expense of $374. As of October 31, 2018, and January 31, 2018, the Company has accrued interest payable of $1,000 and $626, respectively.

Note 3:

During the fiscal year ended January 31, 2017, the Company received an amount of $225,000 from a third party. The note bears interest at a rate of 6% per annum and is due one year from issue date.

During the fiscal year ended January 31, 2018 the Company received accumulated amounts of $1,842,500 from a third party. The notes bear interest at a rate of 6% per annum and each is due one year from issue date.

During the three months ended April 30, 2018 the Company received accumulated amounts of $1,063,500 from a third party. The notes bear interest at a rate of 6% per annum and each is due one year from issue date.

On March 28, 2018 this third party purchased an additional $250,000 in notes from our COO, Mr. Michael Rountree. The purchased notes bear interest at a rate of 1% per annum beginning on June 27, 2018 and are payable within thirty days notice of the Maturity Date.

During the three months ended July 31, 2018 the Company received accumulated amounts of $357,000 from a third party. The notes bear interest at a rate of 6% per annum and each is due one year from issue date.

During the nine months ended October 31, 2018 and 2017, the Company accrued interest expense of $161,440 and $68,410 respectively on the aforementioned notes. As of October 31, 2018, and January 31, 2018, the Company has accrued interest payable of $237,546 and $76,106, respectively.

Note 4:

During the period ended October 31, 2018, the Company received accumulated amount of $296,310 from a third party. The notes bear interest at a rate of 1% per annum, and due nine months from issue date. During the nine months ended October 31, 2018, the Company accrued interest expense of $716 on the aforementioned notes. As of October 31, 2018, the Company has accrued interest payable of $716.

Note 5:

On September 12, 2018 the Company received amount of $14,422 from a third party. The notes bear interest at a rate of 1% per annum, and due nine months from issue date. During the nine months ended October 31, 2018, the Company accrued interest expense of $19 on the aforementioned notes. As of October 31, 2018, the Company has accrued interest payable of $19.

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Related Party Transactions

9 Months Ended

Oct. 31, 2018

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 11: RELATED PARTY TRANSACTIONS

As of October 31, 2018, and January 31, 2018, related parties are due a total of $1,163,580 and $537,325, respectively.

	October 31, 2018		January 31, 2018
Related party payable (1)(2)(4)(5)(6)(7)	$	782,564		$	505,035
Notes payable (3)		381,016			30,000
Total related party transactions	$	960,951		$	537,325

Services provided from related parties:
	Three Months Ended October 31,				Nine Months Ended October 31,
	2018		2017		2018		2017
Mr. Jeffery Taylor (1)	$	28,750	$	28,750	$	86,250	$	86,250
Mr. Don Lee Taylor (1)		26,250		26,250		78,750		78,750
Ms. Jennifer Taylor (2)		9,000		6,000		27,000		18,000
Mr. Michael Rountree (4)		30,000		405,000		90,000		1,175,000
L. John Lewis (5)		30,000		30,000		90,000		50,000
S. Randall Oveson (6)		30,000		30,000		90,000		50,000
Mr. Andy Tucker (7)		30,000		30,000		90,000		43,334
	$	184,000	$	556,000	$	552,000	$	1,501,334

Interest expenses from related parties:

	Three Months Ended October 31,				Nine Months Ended October 31,
	2018		2017		2018		2017
Mr. Jeffery Taylor (3)	$	37	$	37	$	112	$	112
Mr. Don Lee Taylor (3)		37		37		112		112
Mr. Michael Rountree (4)		435		-		473		-
Mr. Lewis (5)		428		-		428		-
	$	937	$	74	$	1,125	$	224

(1)	Effective December 17, 2015, Mr. Jeffery Taylor was appointed to serve as Chief Executive Officer of the Company and Mr. Don Lee Taylor was appointed to serve as Chief Financial Officer of the Company. On December 21, 2015, the Company entered into employment agreements with Mr. Jeffery Taylor and Mr. Don Lee Taylor for a period of 24 months, where after the contract may be renewed in one-year terms at the election of both parties.  Jeffery Taylor shall receive an annual gross salary of $115,000 and Don Lee Taylor shall receive an annual gross salary of $105,000 payable in equal installments on the last day of each calendar month and which may be accrued until such time as the Company has sufficient cash flow to settle amounts payable.  Further under the terms of the respective agreements all inventions, innovations, improvements, know-how, plans, development, methods, designs, analyses, specifications, software, drawings, reports and all similar or related information (whether or not patentable or reduced to practice) which relate to any of the Company's actual or proposed business activities and which are created, designed or conceived, developed or made by the Executive during the Executive's past or future employment by the Company or any Affiliates, or any predecessor thereof ("Work Product"), belong to the Company, or its Affiliates, as applicable.
(2)	For nine months ended October 31, 2018 and 2017 the Company was invoiced a total of $27,000 and $18,000, respectively, as consulting services by Ms. Jennifer Taylor, sister of the Company's officers and directors.
(3)	On February 17, 2016, the Company issued promissory notes to Mr. Jeffery Taylor, CEO, in the amount of $17,500 and to Mr. Don Lee Taylor, CFO, in the amount of $17,500, respectively. The notes bear interest at a rate of 1% per annum, maturing on August 17, 2016. During the fiscal year ended January 31, 2017, the company repaid $2,500 to Mr. Jeffery Taylor and $2,500 to Mr. Don Lee Taylor. During the nine months ended October 31, 2018 and 2017, the Company accrued interest of $224 with respect to the above notes.  The notes were not repaid on their due dates of August 17, 2016 and are now due on demand.

(4) On June 21, 2017, the Company entered into an employment agreement with Michael Rountree whereby Mr. Rountree agreed to serve as the Company's Chief Operating Officer for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Rountree has a base salary at an annual rate of $120,000.  The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time.  We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017.   Rountree Consulting Inc., a company controlled by our COO, provides marketing and advertising services, site and app hosting and network administration, support finance and bookkeeping work and technical & design services to the Company. During the nine months ended October 31, 2018 and 2017, Rountree Consulting Inc. invoiced $nil and $1,125,000, respectively.   On April 30, 2018, July 31, 2018 and September 30, 2018, the Company issued promissory notes to Mr. Rountree in the amount of $15,000, $157,641, and $8,375, respectively. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $473 with respect to the above notes.    

(5)	On June 21, 2017, Ga-Du entered into an employment agreement with L. John Lewis whereby Mr. Lewis accepted employment as Chief Executive Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Lewis has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time.  We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017. During the three months ended April 30, 2018, Mr. Lewis paid $175,000 to third parties on behalf of the Company which amount has been recorded in Accounts payable – related parties. On July 31, 2018, the Company issued promissory notes to Mr. Lewis to convert the payable to note payable in the amount of $170,000. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $428 with respect to the above notes.
(6)	On June 21, 2017, Ga-Du Corporation, a wholly owned subsidiary of Eco Science Solutions Inc. entered into an employment agreement with S. Randall Oveson whereby Mr. Oveson accepted employment as Chief Operating Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Oveson has a base salary at an annual rate of $120,000.  The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time.  We recorded $90,000 in the nine-month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017.
(7)	On June 21, 2017, Ga-Du entered into a consulting agreement with Andy Tucker, whereby Mr. Tucker will provide services to the Cannabis industry under development by the Company, as well as act as an advisor to various State regulators concerning the Cannabis industry for two years unless terminated earlier in accordance with the agreement. During the period of the agreement, Mr. Tucker has a base salary at an annual rate of $120,000.  Compensation payments shall be divided into twelve (12) equal monthly payments, payable in arrears on the last day of each month following the commencement of the agreement, provided that any partial month worked shall be payable on the last day of such partial month. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $43,334 in the nine month period ended October 31, 2017.   Mr. Tucker holds approximately 11.70% of the Company's issued and outstanding shares.

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Convertible Note Payable

9 Months Ended

Oct. 31, 2018

Convertible Note Payable [Abstract]

CONVERTIBLE NOTE PAYABLE

NOTE 12: CONVERTIBLE NOTE PAYABLE

On October 31, 2017 a t hird party agreed to purchase debt owed to Mr. Rountree, our COO, in the amount of $1,407,781 with a maturity date on or before November 1, 2018. Interest shall be 1% per annum, beginning on November 1, 2017 on the total amount of the debt of $1,407,781, and paid every 120 days on any outstanding balance, and shall begin to accrue on the date of conveyance.

At the Maturity Date of this convertible debenture, Lender has the option to:

(a) Convert the $1,407,781 Debt, plus accrued interest, into shares of Eco Science Solutions, Inc. Common Stock, at the rate of 15% discount to the closing price on the day of lender's conversion request, per share; or

(b) Lender may demand full payment of $1,407,781 or any unpaid balance of the original debt, plus accrued interest from the Company.

The total beneficial conversion feature discount recognized was $496,864 which is being amortized over the terms of the convertible notes payable.  During the nine months ended October 31, 2018 and 2017 the Company recognized interest expense of $371,969 and $0 related to the amortization of the beneficial conversion feature discount. The unamortized balance of the beneficial conversion feature was $0 and $371,969 as of October 31, 2018 and January 31, 2018, respectively.  

At October 31, 2018 and January 31, 2018, convertible note payable consisted of the following:

	October 31, 2018		January 31, 2018
Principal amount	$	1,407,781	$	1,407,781
Liability on stock settled debt		248,432		248,432
Less: unamortized debt discount		-		(371,969	)
Convertible notes payable, net	$	1,656,213	$	1,284,244

During the nine months ended October 31, 2018 and 2017, the Company accrued interest expense of $10,676 and $0 respectively. As at the date of this report, the Lender has not made a demand for payment and the note is in default.

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Commitments

9 Months Ended

Oct. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS

NOTE 13: COMMITMENTS

(a)   On March 22, 2016, we entered into a two-year lease commencing April 1, 2016 for a total of 253 square feet of office and 98 square feet of reception space. Monthly base rent for the period April 1, 2016 to March 31, 2017 is $526.50 per month and increases to $552.83 per month for the subsequent year ending March 31, 2018.  Operating costs for the first year of the lease were $258.06 per month.  The Company has remitted a security deposit in the amount of $817 in respect of the lease.  Further our officers and directors have executed a personal guarantee in respect of the aforementioned lease agreement.

(b)   On January 10, 2017, we entered into an Equity Purchase Agreement (the "Equity Purchase Agreement") with PHENIX VENTURES, LLC ("PVLLC"). Although we are not mandated to sell shares under the Equity Purchase Agreement, the Equity Purchase Agreement gives us the option to sell to PVLLC, up to 10,000,000 shares of our common stock over the period ending January 25, 2019 (or 24 months from the date this Registration Statement is effective). The purchase price of the common stock will be set at eighty-three percent (83%) of the volume weighted average price ("VWAP") of the common stock during the pricing period. The pricing period will be the ten consecutive trading days immediately after the Put Notice date. In addition, there is an ownership limit for PVLLC of 9.99%.   PVLLC is not permitted to engage in short sales involving our common stock during the commitment period ending January 25, 2019. In accordance with Regulation SHO however, sales of our common stock by PVLLC after delivery of a Put Notice of such number of shares reasonably expected to be purchased by PVLLC under a Put will not be deemed a short sale.   A Complaint was filed against Gannon Giguiere, president of Phenix Ventures, in July 2018, by the SEC, which alleges Mr. Giguiere's involvement in certain activities, of which the Company, its' officers, board members, and others directly involved with the Company, have no knowledge of.  Until the Complaint is resolved, no funding will be provided by Phenix Ventures to the Company.   To date, there have been no Put Notices and no funding available from Phenix Ventures under the Registration Statement; additionally, no shares have been issued pursuant to the registration statement.   In addition, we must deliver the other required documents, instruments and writings required. PVLLC is not required to purchase the Put Shares unless: 

- Our registration statement with respect to the resale of the shares of common stock delivered in connection with the applicable put shall have been declared effective.

- We shall have obtained all material permits and qualifications required by any applicable state for the offer and sale of the registrable securities.

- We shall have filed with the SEC in a timely manner all reports, notices and other documents required.

The Company filed an S-1 Registration Statement in respect of the foregoing on January 27, 2017 which received Effect by the Securities and Exchange Commission, on May 15, 2017. To date there has been no funding provided under the aforementioned agreement.

(c)   On June 21, 2017, Ga-Du entered into an employment agreement with Ms. Wendy Maguire, whereby Ms. Maguire accepted employment as Vice President, business development of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Ms. Maguire has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to make upward adjustments from time to time. Ms. Maguire resigned as Vice President, Business Development on December 12, 2018.

(d)   On June 21, 2017, Ga-Du entered into an employment agreement with Mr. Dante Jones, whereby Mr. Jones accepted employment as Special Advisor to Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Jones has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. 

(e)   On July 21, 2017, we entered into a Sublease commencing August 1, 2017 and terminating the earlier of (a) March 31, 2020, or (b) the date this sublease is terminated by sub landlord upon the occurrence of an event of default, the sublease covers a total of 6,120 square feet of office space. Monthly base rent for the period September 1, 2017 to July 31, 2018 is $14,535, and the first month of rent is free of charge. In the second year the monthly base rent increases to $15,173.  In the third year the monthly base rent increases to $15,810.  The Company has remitted a security deposit in the amount of $15,810 in respect of this sublease.  The Company has passed on recording the deferred rent relative to the one free month of rent contained within the lease as it has been determined to be immaterial. During the period ended April 30, 2018 the Company accrued rent in respect to this sublease for the months of March and April 2018 including applicable operating costs.  Subsequent to the quarter the Company has abandoned the space without payment or further accruals, and the lease has been effectively terminated. A balance of $21,051 remains due and payable as at October 31, 2018.

(f)   The Company has entered into verbal agreements with Take2L, an arms length third party, to develop and service our current technology platform in consideration for certain fees as invoiced monthly. On September 1, 2018, Take2L invoiced $350,000 to the Company in respect of the ongoing development of software to support our platform, which the Company recorded as intangible assets (ref: Note 5)   As at October 31, 2018 an amount of $768,810 is due and payable to Take 2L in respect to invoices issued for services rendered.  The Company has been unable to settle these invoices as they have come due. Take 2L has had a long working relationship with our Chief Operating Officer, Mr. Rountree, and with regard to other business; Take 2L has no relationship with the Company other than as a provider of services to the Company and does not hold any shares in the Company. Take 2L has continued to provide the Company essential services during the shortfall in funds to meet operational overhead as it comes due and it is expected these accounts will be settled in full as soon as resources become available.   

(g)   On November 14, 2017, ESSI entered into an Endorsement Agreement with Mr. Stephen Marley.  The terms of the Agreement allow for Mr. Marley to act as a Spokesperson for ESSI and to provide his endorsement of all ESSI products and services, domestically, and worldwide. The term of the Agreement is for one year, with automatic yearly renewals, unless terminated by either party with thirty days prior notice.  Mr. Marley will be compensated in the amount of Ten Thousand Dollars ($10,000) per month and has been issued 1,000,000 shares of the Company's restricted common stock.

(h)   On April 15, 2018 the Company entered into a Consulting Agreement with Standard Consulting LLC (the "Consultant") where under the Consultant will provide business development and evaluation services relative to the strategic growth of the Company.  Further the Consultant will work with the CEO and CFO to develop new products, provide support for the Company's existing product suite, and provide logistical support services for manufacturing, warehousing, shipping and customer service as may be required.  Under the terms of the contract the Consultant shall receive an annual fee of $120,000, payable quarterly on the first day of each quarter with a commencement date of May 1, 2018. Further the Company may settle amounts payable to Consultant by way of issuance of shares on 15 days notice. Any shares issued under the contract for services rendered will be issued at a 15% discount to market to the closing market price on the day before the first day of the quarter.  A further 1,000,000 restricted shares shall be issued upon commencement of the term and are subject to a six- month leak out restriction once available for resale under Rule 144. The shares were issued subsequent to the date of this report. The contract term is six months and is renewable for additional six-month terms by mutual consent of the parties.

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Capital Stock

9 Months Ended

Oct. 31, 2018

Equity [Abstract]

CAPITAL STOCK

NOTE 14: CAPITAL STOCK

Common Stock

The total number of authorized shares of common stock that may be issued by the Company is 650,000,000 shares with a par value of $0.0001.

As of October 31, 2018, there were 48,557,572 shares issued and 47,557,572 shares outstanding, and as at January 31, 2018 there were 47,557,572 shares issued and 46,557,572 shares outstanding.

Common stock issued during the nine month period ended October 31, 2018

On May 1, 2018, the Company deemed the issuance of 1,000,000 shares of restricted stock valued at $90,000 or $0.09 per share, the fair market value on the date of the agreement. (ref: Note 13 (h)). The shares were administratively issued subsequent to the date of this report.

Common stock issued during the fiscal year ended January 31, 2018

On February 16, 2017, the Company issued 26,386 shares of common stock pursuant to a conversion notice presented to the Company relative to a convertible note for previously incurred and unpaid compensation totalling $59,000 plus accrued interest which amount was due to a former officer and director.

On July 11, 2017, the Company issued 16,000,000 shares of restricted stock valued at $18,400,000 or $1.15 per share, the fair market value on the date of issue pursuant to the Stock Purchase Agreement entered into with the founders of Ga-Du Corporation, Andy Tucker, L. John Lewis, Dante Jones, and Wendy Maguire (ref: Note 3).

On September 22, 2017, Jeffery and Don Taylor, CEO and CFO of the Company each agreed to return 8,000,000 shares of common stock held in their respective names to the transfer agent for cancellation.

On September 22, 2017, the Company issued 200,000 shares of restricted stock valued at $50,000 or $0.25 per share, the fair market value on the date of issue pursuant to the Assignment Agreement entered between Ga-Du Corporation and G&L Enterprises. (ref: Note 7).

On November 14, 2017, the Company issued 1,000,000 shares of restricted stock valued at $101,000 or $0.101 per share, the fair market value on the date of the agreement. (ref: Note 13 (g)).

Series A Voting Preferred Shares

On January 11, 2016, the Company's Board of Directors (the "Board") authorized the creation of 1,000 shares of Series A Voting Preferred Stock.  The holder of the shares of the Series A Voting Preferred Stock has the right to vote those shares of the Series A Voting Preferred Stock regarding any matter or action that is required to be submitted to the shareholders of the Company for approval.  The vote of each share of the Series A Voting Preferred Stock is equal to and counted as 10 times the votes of all of the shares of the Company's (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval.   The Series A Voting Preferred Stock will not be convertible into Common Stock.

As of October 31, 2018, and January 31, 2018, no Series A Voting Preferred Shares were issued.

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Contingencies

9 Months Ended

Oct. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

CONTINGENCIES

NOTE 15: CONTINGENCIES

On July 7, 2017, a purported shareholder of Eco Science Solutions, Inc. (the "Company"), Mr. Jimmie Glorioso, filed a verified shareholder derivative complaint against Jeffrey L. Taylor, Don L. Taylor (collectively, Jeffrey and Don Taylor are the "Taylors"), L. John Lewis and S. Randall Oveson, the directors and officers in the Company, in the First Judicial District Court of the State of Nevada, Carson City County (the "Nevada Complaint").  The Company is identified as a nominal defendant, against which no claims are plead.  The Nevada Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of Company.  The Nevada Complaint asserts claims on behalf of the Company for breach of fiduciary duties against the Taylors, unjust enrichment against all individual defendants, abuse of control against the Taylors, gross mismanagement against the Taylors, waste of corporate assets against the Taylors and aiding and abetting breach of fiduciary duty against all individual defendants.  The Nevada Complaint (1) seeks judicial declarations that (i) Mr. Glorioso may maintain this action on behalf of the Company and (ii) all individual defendants have breached and/or aided and abetted the breach of their fiduciary duties to the Company; (2) seeks damages to the Company allegedly sustained as a result of the acts/omissions of all individual defendants; (3) seeks an order directing the Company and all individual defendants to take all necessary actions to reform and improve the Company's corporate governance in order to avoid any alleged future harm to the Company. The individual defendants, the Company and the plaintiff have stipulated to a temporary stay of the proceedings.

On October 20, 2017, a purported shareholder of the Company, Mr. Ian Bell, filed a verified stockholder derivative complaint against the Taylors, L. John Lewis and S. Randall Oveson, the directors and officers in the Company, and Gannon Giguiere in the United States District Court for the District of Hawaii (the "Hawaii Complaint").  The Company is identified as a nominal defendant, against which no claims are plead.  The Hawaii Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of the Company.  The Hawaii Complaint asserts claims on behalf of the Company for breach of fiduciary duty against the Taylors and Mr. Oveson, aiding and abetting breach of fiduciary duty against all individual defendants, waste of corporate assets against all individual defendants and unjust enrichment against all individual defendants.  The Hawaii Complaint (1) seeks damages for the alleged breaches of fiduciary duties, aiding and abetting, waste and unjust enrichment and an order directing the Company and all individual defendants to take all necessary actions to reform and improve the Company's corporate governance in order to avoid any alleged future harm to the Company.

On November 3, 2017, a purported shareholder of Eco Science Solutions, Inc. (the "Company"), Mr. Hans Menos, filed a verified shareholder derivative complaint against Jeffrey L. Taylor, Don L. Taylor (collectively, Jeffrey and Don Taylor are the "Taylors"), L. John Lewis, S. Randall Oveson, the directors and officers in the Company, and Gannon Giguiere in the United States District Court for the District of Nevada (the "Nevada Federal Complaint").  The Company is identified as a nominal defendant, against which no claims are plead.  The Nevada Federal Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of Company.  The Nevada Federal Complaint asserts claims on behalf of the Company for breach of fiduciary duties against the Taylors, unjust enrichment against all individual defendants, abuse of control against the Taylors, gross mismanagement against the Taylors, waste of corporate assets against the Taylors and aiding and abetting breach of fiduciary duty against all individual defendants.  The Nevada Federal Complaint (1) seeks judicial declarations that (i) Mr. Menos may maintain this action on behalf of the Company and (ii) all individual defendants have breached and/or aided and abetted the breach of their fiduciary duties to the Company; (2) seeks damages to the Company allegedly sustained as a result of the acts/omissions of all individual defendants; (3) seeks an order directing the Company and all individual defendants to take all necessary actions to reform and improve the Company's corporate governance in order to avoid any alleged future harm to the Company.

On July 6, 2018, the Securities and Exchange Commission filed a Complaint against Gannon Giguiere, president of Phenix Ventures, LLC and the Company's largest outside funder.  The Complaint alleges Mr. Giguiere's involvement in certain activities, of which the Company, its' officers, board members, and others directly involved with the Company, have no knowledge of.  Pursuant to the Complaint being filed, the Company is looking for funding elsewhere as it continues to require outside funding until it generates more consistent revenue.  The Company previously filed an S-1 Registration Statement whereby Phenix would fund the Company in exchange for shares and upon Put Notices;  to date, there have been no Put Notices and no funds from Phenix Ventures under the registration statement – no shares have been issued pursuant to the Registration Statement.

On September 10, 2018 the Company received a Letter of Summons and Notice of Complaint from Wendy Maguire, Vice President of Business Development for Ga Du Corporation, filed in the United States District Court from the Western District of Washington on September 4, 2018 and naming The Company, its subsidiary Ga Du Corporation and two of the Company's officers as Defendants. The Claims filed under the Complaint include payment of accrued and unpaid wages, legal fees and damages.  The Company is in the process of filing a response to the Complaint.

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Subsequent Events

9 Months Ended

Oct. 31, 2018

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 16: SUBSEQUENT EVENTS

On December 12, 2018 Ms. Wendy Maguire resigned as Vice President, Business Development.

The Company has evaluated subsequent events from the balance sheet date through the date that the financial statements were issued and determined that there are no additional subsequent events to disclose.

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Summary of Significant Accounting Policies (Policies)

9 Months Ended

Oct. 31, 2018

Accounting Policies [Abstract]

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and cash equivalents

Cash and cash equivalents

The Company considers all highly liquid instruments with maturity of three months or less at the time of purchase to be cash equivalents. As of October 31, 2018, and January 31, 2018, respectively, the Company had cash, but no cash equivalents. 

Property and Equipment

Property and Equipment

Property and equipment are recorded at cost. Depreciation and amortization on property and equipment are determined using the straight-line method over the three to five year estimated useful lives of the assets.

Technology, licensing rights and software (Intangible assets)

Technology, licensing rights and software (Intangible assets)

Technology, licensing rights and software are recorded at cost and capitalized and are reviewed for impairment at a minimum of once per year or whenever events or changes in circumstances suggest a need for evaluation.

Advertising and Marketing Costs

Advertising and Marketing Costs   

Advertising and marketing costs are expensed as incurred and were $21,189 during the three months ended October 31, 2018 and $337,056 in the same period ended October 31, 2017. Advertising and marketing costs are expensed as incurred and were $919,952 during the nine months ended October 31, 2018 and $1,441,396 in the same period ended October 31, 2017. Advertising and marketing costs include ad placement and click through programs placed on a wide network of mediums acquired from advertising consolidators including Outbrain, MGID, Rev Content, Yahoo, MSN, AOL, Google and others for the full scope of the Company's brands including the Herbo and Fitrix apps for all platforms, GooglePlay, iOS, Android, as well as the corporate e-commence site and all the other underlying supporting social media platforms such as YouTube, Twitter, Instagram, and Facebook. Further the Company incurs other advertising expense in respect to its attendance at various venues to promote our business objectives.

Revenue Recognition

Revenue Recognition

Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured.

As of October 31, 2018, and 2017, no revenue has been recognized, and there was no impact on the Company's financial statements as a result of adopting Topic 606 during the most recent fiscal year end.

While the Company has entered into an LMMA under which we are entitled to fee-based revenue on a profit-sharing basis, the Company has determined that when recording its revenue, the monthly income is not clearly determinable until the fees are paid to the Company by AFN.  As at October 31, 2018 fees payable by AFN for the period October 2017 through October 2018 as reconciled in commission reports received from AFN have not been received by the Company. Because of this, the Company has determined to record its revenue in respect to the LMMA on the cash basis.  In the future, should the fee structure and reporting process become more easily determinable, the recognition method may change. Pursuant to AFN's revenue reports, the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) at October 31, 2018. The Company will record the revenue once we receive the proceeds.

Cost of Revenue

Cost of Revenue

Costs of revenue consist of the direct expenses incurred to generate revenue. Such costs are recorded as incurred. Our cost of revenue will consist consists primarily of fees associated with the operation of our social media venues and fulfillment of specific customer advertising campaigns related to our downloadable apps. In the case of revenue earned by our wholly owned subsidiary, proceeds allocated to our revenue interest are net of associated costs.

Stock-Based Compensation

Stock-Based Compensation

The Company records stock-based compensation in accordance with ASC 718, Share-Based Payments, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.

Convertible Debt and Beneficial Conversion Features

Convertible Debt and Beneficial Conversion Features

The Company evaluates embedded conversion features within convertible debt under ASC 815 "Derivatives and Hedging" to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 "Debt with Conversion and Other Options" for consideration of any beneficial conversion features.

Stock Settled Debt

Stock Settled Debt

In certain instances, the Company will issue convertible notes which contain a provision in which the price of the conversion feature is priced at a fixed discount to the trading price of the Company's common shares as traded in the over-the-counter market.  In these instances, the Company records a liability, in addition to the principal amount of the convertible note, as stock-settled debt for the fixed value transferred to the convertible note holder from the fixed discount conversion feature.  As of October 31, 2018, and January 31, 2018, the Company had recorded within Convertible Notes, net of discount, the amount of $1,407,781 and $248,432 for the value of the stock settled debt for certain convertible notes (see Note 8).

Basic and Diluted Net Income (Loss) Per Share

Basic and Diluted Net Income (Loss) Per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earning per Share.  ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

Recently issued accounting pronouncements

Recently issued accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements will have a material impact on its financial condition or the results of its operations.

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Property and Equipment (Tables)

9 Months Ended

Oct. 31, 2018

Property, Plant and Equipment [Abstract]

Schedule of property and equipment, net

	October 31, 2018			January 31, 2018
Office equipment	$	15,528			$	15,528
Less: accumulated depreciation and amortization		(8,138	)			(4,255	)
Total property and equipment, net	$	7,390			$	11,273

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Prepaid Expenses (Tables)

9 Months Ended

Oct. 31, 2018

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of prepaid expenses

	October 31, 2018		January 31, 2018
Office lease – Security deposits	$	13,127	$	13,127
Prepaid other expenses		21,173		25,270
Total prepaid expense	$	34,300	$	38,397

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Notes Payable (Tables)

9 Months Ended

Oct. 31, 2018

Debt Disclosure [Abstract]

Schedule of notes payable

Balance, January 31, 2017	$	289,930
Additions		1,842,500
Balance, January 31, 2018		2,132,430
Additions		1,981,232
Balance, October 31, 2018		4,113,662

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Related Party Transactions (Tables)

9 Months Ended

Oct. 31, 2018

Related Party Transactions [Abstract]

Schedule of related party transactions

	October 31, 2018		January 31, 2018
Related party payable (1)(2)(4)(5)(6)(7)	$	782,564		$	505,035
Notes payable (3)		381,016			30,000
Total related party transactions	$	960,951		$	537,325

Services provided from related parties:
	Three Months Ended October 31,				Nine Months Ended October 31,
	2018		2017		2018		2017
Mr. Jeffery Taylor (1)	$	28,750	$	28,750	$	86,250	$	86,250
Mr. Don Lee Taylor (1)		26,250		26,250		78,750		78,750
Ms. Jennifer Taylor (2)		9,000		6,000		27,000		18,000
Mr. Michael Rountree (4)		30,000		405,000		90,000		1,175,000
L. John Lewis (5)		30,000		30,000		90,000		50,000
S. Randall Oveson (6)		30,000		30,000		90,000		50,000
Mr. Andy Tucker (7)		30,000		30,000		90,000		43,334
	$	184,000	$	556,000	$	552,000	$	1,501,334

Interest expenses from related parties:

	Three Months Ended October 31,				Nine Months Ended October 31,
	2018		2017		2018		2017
Mr. Jeffery Taylor (3)	$	37	$	37	$	112	$	112
Mr. Don Lee Taylor (3)		37		37		112		112
Mr. Michael Rountree (4)		435		-		473		-
Mr. Lewis (5)		428		-		428		-
	$	937	$	74	$	1,125	$	224

(1)	Effective December 17, 2015, Mr. Jeffery Taylor was appointed to serve as Chief Executive Officer of the Company and Mr. Don Lee Taylor was appointed to serve as Chief Financial Officer of the Company. On December 21, 2015, the Company entered into employment agreements with Mr. Jeffery Taylor and Mr. Don Lee Taylor for a period of 24 months, where after the contract may be renewed in one-year terms at the election of both parties.  Jeffery Taylor shall receive an annual gross salary of $115,000 and Don Lee Taylor shall receive an annual gross salary of $105,000 payable in equal installments on the last day of each calendar month and which may be accrued until such time as the Company has sufficient cash flow to settle amounts payable.  Further under the terms of the respective agreements all inventions, innovations, improvements, know-how, plans, development, methods, designs, analyses, specifications, software, drawings, reports and all similar or related information (whether or not patentable or reduced to practice) which relate to any of the Company's actual or proposed business activities and which are created, designed or conceived, developed or made by the Executive during the Executive's past or future employment by the Company or any Affiliates, or any predecessor thereof ("Work Product"), belong to the Company, or its Affiliates, as applicable.
(2)	For nine months ended October 31, 2018 and 2017 the Company was invoiced a total of $27,000 and $18,000, respectively, as consulting services by Ms. Jennifer Taylor, sister of the Company's officers and directors.
(3)	On February 17, 2016, the Company issued promissory notes to Mr. Jeffery Taylor, CEO, in the amount of $17,500 and to Mr. Don Lee Taylor, CFO, in the amount of $17,500, respectively. The notes bear interest at a rate of 1% per annum, maturing on August 17, 2016. During the fiscal year ended January 31, 2017, the company repaid $2,500 to Mr. Jeffery Taylor and $2,500 to Mr. Don Lee Taylor. During the nine months ended October 31, 2018 and 2017, the Company accrued interest of $224 with respect to the above notes.  The notes were not repaid on their due dates of August 17, 2016 and are now due on demand.

(4) On June 21, 2017, the Company entered into an employment agreement with Michael Rountree whereby Mr. Rountree agreed to serve as the Company's Chief Operating Officer for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Rountree has a base salary at an annual rate of $120,000.  The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time.  We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017.   Rountree Consulting Inc., a company controlled by our COO, provides marketing and advertising services, site and app hosting and network administration, support finance and bookkeeping work and technical & design services to the Company. During the nine months ended October 31, 2018 and 2017, Rountree Consulting Inc. invoiced $nil and $1,125,000, respectively.   On April 30, 2018, July 31, 2018 and September 30, 2018, the Company issued promissory notes to Mr. Rountree in the amount of $15,000, $157,641, and $8,375, respectively. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $473 with respect to the above notes.    

(5)	On June 21, 2017, Ga-Du entered into an employment agreement with L. John Lewis whereby Mr. Lewis accepted employment as Chief Executive Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Lewis has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time.  We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017. During the three months ended April 30, 2018, Mr. Lewis paid $175,000 to third parties on behalf of the Company which amount has been recorded in Accounts payable – related parties. On July 31, 2018, the Company issued promissory notes to Mr. Lewis to convert the payable to note payable in the amount of $170,000. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $428 with respect to the above notes.
(6)	On June 21, 2017, Ga-Du Corporation, a wholly owned subsidiary of Eco Science Solutions Inc. entered into an employment agreement with S. Randall Oveson whereby Mr. Oveson accepted employment as Chief Operating Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Oveson has a base salary at an annual rate of $120,000.  The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time.  We recorded $90,000 in the nine-month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017.
(7)	On June 21, 2017, Ga-Du entered into a consulting agreement with Andy Tucker, whereby Mr. Tucker will provide services to the Cannabis industry under development by the Company, as well as act as an advisor to various State regulators concerning the Cannabis industry for two years unless terminated earlier in accordance with the agreement. During the period of the agreement, Mr. Tucker has a base salary at an annual rate of $120,000.  Compensation payments shall be divided into twelve (12) equal monthly payments, payable in arrears on the last day of each month following the commencement of the agreement, provided that any partial month worked shall be payable on the last day of such partial month. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $43,334 in the nine month period ended October 31, 2017.   Mr. Tucker holds approximately 11.70% of the Company's issued and outstanding shares.

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Convertible Note Payable (Tables)

9 Months Ended

Oct. 31, 2018

Convertible Note Payable [Abstract]

Schedule of convertible note payable

	October 31, 2018		January 31, 2018
Principal amount	$	1,407,781	$	1,407,781
Liability on stock settled debt		248,432		248,432
Less: unamortized debt discount		-		(371,969	)
Convertible notes payable, net	$	1,656,213	$	1,284,244

XML

Description of Business and Basis of Presentation (Details) - USD ($)							1 Months Ended	3 Months Ended			9 Months Ended
	Mar. 05, 2018	Oct. 15, 2017	Sep. 22, 2017	Jun. 21, 2017	Jan. 10, 2017	Jan. 11, 2016	Apr. 24, 2018	Oct. 31, 2018	Apr. 30, 2018	Oct. 31, 2017	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018
Description of Business and Basis of Presentation (Textual)
Cancellation of stock			8,000,000
Preferred stock, shares authorized								50,000,000			50,000,000		50,000,000
Total revenue
Debt issuance cost related parties							$ 35,000
Payments for the benefit of alliance											$ 35,000
Advanced in cash							$ 170,000
Percentage of revenue received		10.00%									50.00%
Revenue recognition, description											Pursuant to AFN's revenue reports, the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) at October 31, 2018.
SDOI [Member]
Description of Business and Basis of Presentation (Textual)
Common stock issued, value					$ 1,920,424
Common stock, shares issued					4,000,000	500,000
Discount on stock issuance						30.00%
Common stock issued additional						500,000
SDOI [Member] | Series A Voting Preferred Stock [Member]
Description of Business and Basis of Presentation (Textual)
Preferred stock, shares authorized						1,000
Equity Purchase Agreement [Member]
Description of Business and Basis of Presentation (Textual)
Cancellation of stock				15,000,000
Exchange of shares, description				Exchange for fifteen million (15,000,000) shares of ESSI Common Stock
Discount on stock issuance				100.00%
Common stock issued additional				15,000,000
Ga Du Corporation [Member]
Description of Business and Basis of Presentation (Textual)
Total revenue	$ 405,000
Net revenue percentage	50.00%
Mr. Rountree [Member]
Description of Business and Basis of Presentation (Textual)
Payments for the benefit of alliance									$ 35,000
License and Master Marketing Agreement [Member]
Description of Business and Basis of Presentation (Textual)
Revenue recognition, description									The Company was notified of its first revenues under the LMMA totaling $28,431 (10% of net revenue generated by Colorado Business).

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Going Concern (Details) - USD ($)	Oct. 31, 2018	Jan. 31, 2018
Going Concern Textual [Abstract]
Working capital deficit	$ 8,829,604
Accumulated deficit	$ (70,262,032)	$ (66,398,559)

XML

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018
Summary of Significant Accounting Policies (Textual)
Advertising and marketing costs	$ 21,189	$ 337,056	$ 919,952	$ 1,441,396
Revenue recognition, description			Pursuant to AFN's revenue reports, the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) at October 31, 2018.
Convertible notes, net of discount	$ 1,407,781		$ 1,407,781		$ 248,432
Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives of property and equipment			3 years
Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful lives of property and equipment			5 years

XML

Property and Equipment (Details) - USD ($)	Oct. 31, 2018	Jan. 31, 2018
Property, Plant and Equipment [Abstract]
Office equipment	$ 15,528	$ 15,528
Less: accumulated depreciation and amortization	(8,138)	(4,255)
Total property and equipment, net	$ 7,390	$ 11,273

XML

Property and Equipment (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2018	Oct. 31, 2017
Property and Equipment (Textual)
Depreciation expense	$ 1,294	$ 1,294	$ 3,883	$ 2,333

XML

Intangible Assets (Details) - USD ($)	Oct. 31, 2018	Jul. 31, 2018	Jun. 21, 2017
Intangible Assets (Textual)
Intangible assets acquired, percentage			100.00%
Capitalized total	$ 362,282	$ 12,282
Software development costs	$ 350,000

XML

Sponsorship Agreements (Details) - USD ($)		3 Months Ended				9 Months Ended
	Apr. 01, 2018	Oct. 31, 2018	Apr. 30, 2018	Oct. 31, 2017	Apr. 30, 2017	Oct. 31, 2018	Oct. 31, 2017	Apr. 16, 2017	Feb. 09, 2017
Sponsorship Agreements (Textual)
Research, development, and promotional expenses				$ 81,200		$ 657,948	$ 645,085
Fruit of Life Productions LLC [Member]
Sponsorship Agreements (Textual)
Payment of sponsorship agreements	$ 250,000								$ (50,000)
Research, development, and promotional expenses			$ 250,000		$ 185,000
Agreements Benefit Description	(1) Main Stage named after ESSI; (2) Four 10x10 on site vendor booths; (3) Banner (10) placement in venue; (4) Audio/Video assets provided as promotional use for ESSI's Herbo; (5) Name and phrase of ESSI called out on stage between performers sets; (6) ESSI's logo and a link to ESSI on Kaya Fest website; (7) ESSI's logo on video wall; (8) ESSI's name and logo as presenting sponsor; (9) Banner at main entrance of venue; (10) On stage banner placement; and (11) ESSI's logo on all promotional print for Kaya Fest.
Roaring Lion Tours, Inc. [Member]
Sponsorship Agreements (Textual)
Payment of sponsorship agreements								$ (135,000)

XML

License and Master Marketing Agreement (Details) - USD ($)		1 Months Ended		3 Months Ended	9 Months Ended
	Oct. 15, 2017	Apr. 24, 2018	Sep. 22, 2017	Apr. 30, 2018	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018
License and Master Marketing Agreement (Textual)
Convertible promissory note payable					$ 102,533
Derived from income generated from enrollees of Ga Dut, description					Alliance and Ga-Du will split compensation derived from income generated from enrollees of Ga-Du as follows: (a) for income from point of sale payments to merchants, after deducting any Sales Commissions and cost basis (interchange and bank fees), Alliance will receive forty percent (40%), and Ga-Du shall receive sixty percent (60%); (b) for income from cash depository business deriving from the Cannabis industry, Alliance will receive sixty five percent (65%), and Ga-Du will receive thirty five percent (35%); (c) for income derived from membership fees from the Cannabis industry, Alliance and Ga-Du will split the revenue 40/60 as in (a) above; (d) for income generated from transfer fees, Alliance and Ga-Du will split the revenue on a 50/50 basis; and (e) for any other income derived from providing services to the Cannabis industry, Alliance and Ga-Du will split the income on an equal fifty/fifty basis, except that income derived from advertising fees paid by advertisers utilizing Alliance's kiosks will be split eighty-five percent (85%) to Alliance and fifteen percent (15%) to Ga-Du.
Common stock, par value					$ 0.0001		$ 0.0001
Principal amount			$ 100,000
Interest receivable contributed to additional paid in capital					$ 2,533
Percentage of revenue received	10.00%				50.00%
Revenue recognition, description					Pursuant to AFN's revenue reports, the amount payable to Ga-Du Corporation is $28,431 (10% of net revenue generated by Colorado Business) at October 31, 2018.
Alliance [Member]
License and Master Marketing Agreement (Textual)
Common stock, shares issued			200,000
Convertible promissory note interest, percentage			1.12%
Research, development, and promotional expenses		$ 405,000
Alliance [Member] | Share-based Compensation Award, Tranche Two [Member]
License and Master Marketing Agreement (Textual)
Operational expenses and business development				$ 405,000
Alliance [Member] | Share-based Compensation Award, Tranche One [Member]
License and Master Marketing Agreement (Textual)
Operational expenses and business development				$ 405,000
G&L Enterprises [Member]
License and Master Marketing Agreement (Textual)
Convertible promissory note interest, percentage			12.00%
Convertible promissory note payable			$ 100,000
Research and Development Expenses [Member]
License and Master Marketing Agreement (Textual)
Common stock, shares issued				200,000
Common stock issued, value				$ 50,000
Common stock, par value					$ 0.25

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Prepaid Expenses (Details) - USD ($)	Oct. 31, 2018	Jan. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Office lease - Security deposits	$ 13,127	$ 13,127
Prepaid other expenses	21,173	25,270
Total prepaid expense	$ 34,300	$ 38,397

XML

Convertible Promisory Note Receivable (Details) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Sep. 22, 2017	Feb. 17, 2016	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018
Convertible Promisory Note Receivable (Textual)
Principal amount	$ 100,000
Accrued interest receivable	$ 2,533
Interest income			$ 3,000	$ 1,300	$ 9,000	$ 1,300
Maturity date		Aug. 17, 2016
Maturity description					As of October 31, 2018, the interest receivable on this note totaled $15,833 (January 31, 2018 - $6,833).
Interest receivable			$ 15,833		$ 15,833		$ 6,833
Ga-Du Corporation [Member]
Convertible Promisory Note Receivable (Textual)
Maturity date					Jul. 06, 2018
Note bears interest rate			12.00%		12.00%
Maturity description					The Note can, at Ga-Du's option, be converted upon maturity into 1.12% of the equity of Alliance.

XML

Notes Payable (Details) - USD ($)	9 Months Ended	12 Months Ended
	Oct. 31, 2018	Jan. 31, 2018
Debt Disclosure [Abstract]
Balance	$ 2,132,430	$ 289,930
Additions	1,981,232	1,842,500
Balance	$ 4,113,662	$ 2,132,430

XML

Notes Payable (Details Textual) - USD ($)		3 Months Ended	9 Months Ended		12 Months Ended
	Mar. 28, 2018	Oct. 31, 2018	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018	Jan. 31, 2017	Sep. 12, 2018	Apr. 30, 2018
Notes Payable and Convertible Note (Textual)
Accrued interest expense			$ 7,078	$ 0
Note 1 [Member]
Notes Payable and Convertible Note (Textual)
Services provided from related parties						$ 14,930
Due date, description					The notes bear interest at a rate of 6% per annum and each is due one year from issue date.	The notes bear interest at a rate of 1% per annum, and each due three months from issue date.
Accrued interest expense			112	74
Accrued interest payable		$ 368	368		$ 256
Note 2 [Member]
Notes Payable and Convertible Note (Textual)
Services provided from related parties						$ 50,000
Due date, description						The note bears interest at a rate of 1% per annum and is due three months from issue date.
Accrued interest expense			374	374
Accrued interest payable		1,000	1,000		626
Note 3 [Member]
Notes Payable and Convertible Note (Textual)
Services provided from related parties		$ 357,000	$ 357,000		1,842,500	$ 225,000		$ 1,063,500
Due date, description	The purchased notes bear interest at a rate of 1% per annum beginning on June 27, 2018 and are payable within thirty days notice of the Maturity Date.	The notes bear interest at a rate of 6% per annum and each is due one year from issue date.	The notes bear interest at a rate of 6% per annum and each is due one year from issue date.			The note bears interest at a rate of 6% per annum and is due one year from issue date.
Accrued interest expense			$ 161,440	$ 68,410
Accrued interest payable		$ 237,546	237,546		$ 76,106
Additional purchase amount	$ 250,000
Note 4 [Member]
Notes Payable and Convertible Note (Textual)
Services provided from related parties		$ 296,310	296,310
Due date, description		The notes bear interest at a rate of 1% per annum, and due nine months from issue date.
Accrued interest expense			716
Accrued interest payable		$ 716	$ 716
Note 5 [Member]
Notes Payable and Convertible Note (Textual)
Services provided from related parties							$ 14,422
Due date, description			The notes bear interest at a rate of 1% per annum, and due nine months from issue date.
Accrued interest expense			$ 19
Accrued interest payable							$ 19

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Related Party Transactions (Details) - Related Party [Member] - USD ($)		Oct. 31, 2018	Jan. 31, 2018
Related Party Transaction [Line Items]
Related party payable	[1],[2],[3],[4],[5],[6]	$ 782,564	$ 505,035
Notes payable	[7]	381,016	30,000
Total related party transactions		$ 960,951	$ 537,325

[1] Effective December 17, 2015, Mr. Jeffery Taylor was appointed to serve as Chief Executive Officer of the Company and Mr. Don Lee Taylor was appointed to serve as Chief Financial Officer of the Company. On December 21, 2015, the Company entered into employment agreements with Mr. Jeffery Taylor and Mr. Don Lee Taylor for a period of 24 months, where after the contract may be renewed in one-year terms at the election of both parties. Jeffery Taylor shall receive an annual gross salary of $115,000 and Don Lee Taylor shall receive an annual gross salary of $105,000 payable in equal installments on the last day of each calendar month and which may be accrued until such time as the Company has sufficient cash flow to settle amounts payable. Further under the terms of the respective agreements all inventions, innovations, improvements, know-how, plans, development, methods, designs, analyses, specifications, software, drawings, reports and all similar or related information (whether or not patentable or reduced to practice) which relate to any of the Company's actual or proposed business activities and which are created, designed or conceived, developed or made by the Executive during the Executive's past or future employment by the Company or any Affiliates, or any predecessor thereof ("Work Product"), belong to the Company, or its Affiliates, as applicable.

[2] For nine months ended October 31, 2018 and 2017 the Company was invoiced a total of $27,000 and $18,000, respectively, as consulting services by Ms. Jennifer Taylor, sister of the Company's officers and directors.

[3] On June 21, 2017, Ga-Du Corporation, a wholly owned subsidiary of Eco Science Solutions Inc. entered into an employment agreement with S. Randall Oveson whereby Mr. Oveson accepted employment as Chief Operating Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Oveson has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. We recorded $90,000 in the nine-month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017.

[4] On June 21, 2017, Ga-Du entered into a consulting agreement with Andy Tucker, whereby Mr. Tucker will provide services to the Cannabis industry under development by the Company, as well as act as an advisor to various State regulators concerning the Cannabis industry for two years unless terminated earlier in accordance with the agreement. During the period of the agreement, Mr. Tucker has a base salary at an annual rate of $120,000. Compensation payments shall be divided into twelve (12) equal monthly payments, payable in arrears on the last day of each month following the commencement of the agreement, provided that any partial month worked shall be payable on the last day of such partial month. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $43,334 in the nine month period ended October 31, 2017. Mr. Tucker holds approximately 11.70% of the Company's issued and outstanding shares.

[5] On June 21, 2017, Ga-Du entered into an employment agreement with L. John Lewis whereby Mr. Lewis accepted employment as Chief Executive Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Lewis has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017. During the three months ended April 30, 2018, Mr. Lewis paid $175,000 to third parties on behalf of the Company which amount has been recorded in Accounts payable - related parties.On July 31, 2018, the Company issued promissory notes to Mr. Lewis to convert the payable to note payable in the amount of $170,000. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $428 with respect to the above notes.

[6] On June 21, 2017, the Company entered into an employment agreement with Michael Rountree whereby Mr. Rountree agreed to serve as the Company's Chief Operating Officer for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Rountree has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017. Rountree Consulting Inc., a company controlled by our COO, provides marketing and advertising services, site and app hosting and network administration, support finance and bookkeeping work and technical & design services to the Company. During the nine months ended October 31, 2018 and 2017, Rountree Consulting Inc. invoiced $nil and $1,125,000, respectively. On April 30, 2018, July 31, 2018 and September 30, 2018, the Company issued promissory notes to Mr. Rountree in the amount of $15,000, $157,641, and $8,375, respectively. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $473 with respect to the above notes.

[7] On February 17, 2016, the Company issued promissory notes to Mr. Jeffery Taylor, CEO, in the amount of $17,500 and to Mr. Don Lee Taylor, CFO, in the amount of $17,500, respectively. The notes bear interest at a rate of 1% per annum, maturing on August 17, 2016. During the fiscal year ended January 31, 2017, the company repaid $2,500 to Mr. Jeffery Taylor and $2,500 to Mr. Don Lee Taylor. During the nine months ended October 31, 2018 and 2017, the Company accrued interest of $224 with respect to the above notes. The notes were not repaid on their due dates of August 17, 2016 and are now due on demand.

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Related Party Transactions (Details 1) - USD ($)		3 Months Ended		9 Months Ended
		Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2018	Oct. 31, 2017
Related Party Transaction [Line Items]
Services provided from related parties		$ 184,000	$ 556,000	$ 184,000	$ 1,501,334
Mr. Jeffery Taylor [Member]
Related Party Transaction [Line Items]
Services provided from related parties	[1]	28,750	28,750	86,250	86,250
Mr. Don Lee Taylor [Member]
Related Party Transaction [Line Items]
Services provided from related parties	[1]	26,250	26,250	78,750	78,750
Ms. Jennifer Taylor [Member]
Related Party Transaction [Line Items]
Services provided from related parties	[2]	9,000	6,000	27,000	18,000
Mr. Michael Rountree [Member]
Related Party Transaction [Line Items]
Services provided from related parties	[3]	30,000	405,000	90,000	1,175,000
L. John Lewis [Member]
Related Party Transaction [Line Items]
Services provided from related parties	[4]	30,000	30,000	90,000	50,000
S. Randall Oveson [Member]
Related Party Transaction [Line Items]
Services provided from related parties	[5]	30,000	30,000	90,000	50,000
Mr. Andy Tucker [Member]
Related Party Transaction [Line Items]
Services provided from related parties	[6]	$ 30,000	$ 30,000	$ 90,000	$ 43,334

[1] Effective December 17, 2015, Mr. Jeffery Taylor was appointed to serve as Chief Executive Officer of the Company and Mr. Don Lee Taylor was appointed to serve as Chief Financial Officer of the Company. On December 21, 2015, the Company entered into employment agreements with Mr. Jeffery Taylor and Mr. Don Lee Taylor for a period of 24 months, where after the contract may be renewed in one-year terms at the election of both parties. Jeffery Taylor shall receive an annual gross salary of $115,000 and Don Lee Taylor shall receive an annual gross salary of $105,000 payable in equal installments on the last day of each calendar month and which may be accrued until such time as the Company has sufficient cash flow to settle amounts payable. Further under the terms of the respective agreements all inventions, innovations, improvements, know-how, plans, development, methods, designs, analyses, specifications, software, drawings, reports and all similar or related information (whether or not patentable or reduced to practice) which relate to any of the Company's actual or proposed business activities and which are created, designed or conceived, developed or made by the Executive during the Executive's past or future employment by the Company or any Affiliates, or any predecessor thereof ("Work Product"), belong to the Company, or its Affiliates, as applicable.

[2] For nine months ended October 31, 2018 and 2017 the Company was invoiced a total of $27,000 and $18,000, respectively, as consulting services by Ms. Jennifer Taylor, sister of the Company's officers and directors.

[3] On June 21, 2017, the Company entered into an employment agreement with Michael Rountree whereby Mr. Rountree agreed to serve as the Company's Chief Operating Officer for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Rountree has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017. Rountree Consulting Inc., a company controlled by our COO, provides marketing and advertising services, site and app hosting and network administration, support finance and bookkeeping work and technical & design services to the Company. During the nine months ended October 31, 2018 and 2017, Rountree Consulting Inc. invoiced $nil and $1,125,000, respectively. On April 30, 2018, July 31, 2018 and September 30, 2018, the Company issued promissory notes to Mr. Rountree in the amount of $15,000, $157,641, and $8,375, respectively. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $473 with respect to the above notes.

[4] On June 21, 2017, Ga-Du entered into an employment agreement with L. John Lewis whereby Mr. Lewis accepted employment as Chief Executive Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Lewis has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017. During the three months ended April 30, 2018, Mr. Lewis paid $175,000 to third parties on behalf of the Company which amount has been recorded in Accounts payable - related parties.On July 31, 2018, the Company issued promissory notes to Mr. Lewis to convert the payable to note payable in the amount of $170,000. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $428 with respect to the above notes.

[5] On June 21, 2017, Ga-Du Corporation, a wholly owned subsidiary of Eco Science Solutions Inc. entered into an employment agreement with S. Randall Oveson whereby Mr. Oveson accepted employment as Chief Operating Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Oveson has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. We recorded $90,000 in the nine-month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017.

[6] On June 21, 2017, Ga-Du entered into a consulting agreement with Andy Tucker, whereby Mr. Tucker will provide services to the Cannabis industry under development by the Company, as well as act as an advisor to various State regulators concerning the Cannabis industry for two years unless terminated earlier in accordance with the agreement. During the period of the agreement, Mr. Tucker has a base salary at an annual rate of $120,000. Compensation payments shall be divided into twelve (12) equal monthly payments, payable in arrears on the last day of each month following the commencement of the agreement, provided that any partial month worked shall be payable on the last day of such partial month. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $43,334 in the nine month period ended October 31, 2017. Mr. Tucker holds approximately 11.70% of the Company's issued and outstanding shares.

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Related Party Transactions (Details 2) - USD ($)		3 Months Ended		9 Months Ended
		Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2018	Oct. 31, 2017
Related Party Transaction [Line Items]
Interest expenses from related parties		$ 937	$ 74	$ 1,125	$ 224
Mr. Jeffery Taylor [Member]
Related Party Transaction [Line Items]
Interest expenses from related parties	[1]	37	37	112	112
Mr. Don Lee Taylor [Member]
Related Party Transaction [Line Items]
Interest expenses from related parties	[1]	37	37	112	112
Mr Michael Rountree [Member]
Related Party Transaction [Line Items]
Interest expenses from related parties	[2]	435		473
Mr. Lewis [Member]
Related Party Transaction [Line Items]
Interest expenses from related parties	[3]	$ 428		$ 428

[1] On February 17, 2016, the Company issued promissory notes to Mr. Jeffery Taylor, CEO, in the amount of $17,500 and to Mr. Don Lee Taylor, CFO, in the amount of $17,500, respectively. The notes bear interest at a rate of 1% per annum, maturing on August 17, 2016. During the fiscal year ended January 31, 2017, the company repaid $2,500 to Mr. Jeffery Taylor and $2,500 to Mr. Don Lee Taylor. During the nine months ended October 31, 2018 and 2017, the Company accrued interest of $224 with respect to the above notes. The notes were not repaid on their due dates of August 17, 2016 and are now due on demand.

[2] On June 21, 2017, the Company entered into an employment agreement with Michael Rountree whereby Mr. Rountree agreed to serve as the Company's Chief Operating Officer for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Rountree has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017. Rountree Consulting Inc., a company controlled by our COO, provides marketing and advertising services, site and app hosting and network administration, support finance and bookkeeping work and technical & design services to the Company. During the nine months ended October 31, 2018 and 2017, Rountree Consulting Inc. invoiced $nil and $1,125,000, respectively. On April 30, 2018, July 31, 2018 and September 30, 2018, the Company issued promissory notes to Mr. Rountree in the amount of $15,000, $157,641, and $8,375, respectively. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $473 with respect to the above notes.

[3] On June 21, 2017, Ga-Du entered into an employment agreement with L. John Lewis whereby Mr. Lewis accepted employment as Chief Executive Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Lewis has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. We recorded $90,000 in the nine month period ended October 31, 2018 under the terms of this agreement and $50,000 in the nine month period ended October 31, 2017. During the three months ended April 30, 2018, Mr. Lewis paid $175,000 to third parties on behalf of the Company which amount has been recorded in Accounts payable - related parties.On July 31, 2018, the Company issued promissory notes to Mr. Lewis to convert the payable to note payable in the amount of $170,000. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. During the nine months ended October 31, 2018, the Company accrued interest of $428 with respect to the above notes.

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Related Party Transactions (Details Textual) - USD ($)		1 Months Ended				3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 21, 2015	Jun. 21, 2017	Feb. 16, 2017	Feb. 17, 2016	Feb. 17, 2016	Oct. 31, 2018	Apr. 30, 2018	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2017	Sep. 30, 2018	Jul. 31, 2018
Related Party Transactions (Textual)
Maturity date				Aug. 17, 2016
Interest with respect to notes						$ 528		$ 528
Accrued interest			$ 59,000
L. John Lewis [Member]
Related Party Transactions (Textual)
Annual gross salary		$ 120,000
Amount of related party under the terms of agreement								90,000	$ 50,000
Accounts payable - related parties						175,000
Accrued interest								428
Mr.Lewis [Member]
Related Party Transactions (Textual)
Promissory notes issued						$ 170,000		$ 170,000
Notes bear interest rate								1.00%
Mr. Jennifer Taylor [Member]
Related Party Transactions (Textual)
Annual gross salary	$ 115,000
Promissory notes issued				$ 17,500	$ 17,500
Repayments to related party debt										$ 2,500
Total invoiced in consulting services								$ 27,000	18,000
Mr. Jeffery Taylor [Member]
Related Party Transactions (Textual)
Accrued interest								224	224
Notes bear interest rate					1.00%
Mr. Don Lee Taylor [Member]
Related Party Transactions (Textual)
Annual gross salary	$ 105,000
Promissory notes issued				$ 17,500	$ 17,500
Repayments to related party debt										$ 2,500
Notes bear interest rate					1.00%
S. Randall Oveson [Member]
Related Party Transactions (Textual)
Annual gross salary		120,000
Amount of related party under the terms of agreement								90,000	50,000
Mr. Andy Tucker [Member]
Related Party Transactions (Textual)
Annual gross salary		$ 120,000
Number of monthly payments		12
Amount of related party under the terms of agreement								90,000	43,334
Percentage of issued and outstanding shares		11.70%
Mr. Michael Rountree [Member]
Related Party Transactions (Textual)
Annual gross salary		$ 120,000
Promissory notes issued							$ 15,000				$ 8,375	$ 157,641
Amount of related party under the terms of agreement								90,000	50,000
Total invoiced in consulting services									1,125,000
Accrued interest								$ 473
Rountree Consulting Inc [Member]
Related Party Transactions (Textual)
Total invoiced in consulting services
Notes bear interest rate								1.00%
Mr Don Lee Taylor [Member]
Related Party Transactions (Textual)
Accrued interest								$ 224	$ 224

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Convertible Note Payable (Details) - USD ($)	Oct. 31, 2018	Jan. 31, 2018
Convertible Note Payable [Abstract]
Principal amount	$ 1,407,781	$ 1,407,781
Liability on stock settled debt	248,432	248,432
Less: unamortized discount		(371,969)
Convertible notes payable, net	$ 1,656,213	$ 1,284,244

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Convertible Note Payable (Details Textual) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Oct. 31, 2017	Apr. 30, 2018	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018
Convertible Note Payable (Textual)
Convertible note payable, description	Third party agreed to purchase debt owed to Mr. Rountree, our COO, in the amount of $1,407,781 with a maturity date on or before November 1, 2018. Interest shall be 1% per annum, beginning on November 1, 2017 on the total amount of the debt of $1,407,781, and paid every 120 days on any outstanding balance, and shall begin to accrue on the date of conveyance.
Full payment of unpaid balance			$ 1,407,781
Beneficial conversion feature discount			496,864
Amortization of the beneficial conversion feature discount			371,969	$ 0
Unamortized balance of the beneficial conversion feature			0		$ 371,969
Accrued interest expense			$ 7,078	$ 0
Lender [Member]
Convertible Note Payable (Textual)
Convertible debt accrued interest		$ 1,407,781
Common stock discount percentage		15.00%

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Commitments (Details) - USD ($)						1 Months Ended
	Sep. 01, 2018	Apr. 15, 2018	Nov. 14, 2017	Aug. 31, 2017	Jan. 10, 2017	Jul. 21, 2017	Jun. 21, 2017	Mar. 22, 2016	Oct. 31, 2018	Jan. 31, 2018
Commitments (Textual)
Lease term								2 years
Monthly base rent								$ 52,650
Operating costs of lease								$ 25,806
Security deposit									$ 13,127	$ 13,127
Respect of sublease				$ 1,581,000
Purchase of common stock stock					10,000,000
Equity ownership percentage					83.00%
Addition equity method investment ownership addition percentage					9.99%
Commitments, description						On July 21, 2017, we entered into a Sublease commencing August 1, 2017 and terminating the earlier of (a) March 31, 2020, or (b) the date this sublease is terminated by sub landlord upon the occurrence of an event of default, the sublease covers a total of 6,120 square feet of office space. Monthly base rent for the period September 1, 2017 to July 31, 2018 is $14,535, and the first month of rent is free of charge. In the second year the monthly base rent increases to $15,173. In the third year the monthly base rent increases to $15,810. The Company has remitted a security deposit in the amount of $15,810 in respect of this sublease. The Company has passed on recording the deferred rent relative to the one free month of rent contained within the lease as it has been determined to be immaterial. During the period ended April 30, 2018 the Company accrued rent in respect to this sublease for the months of March and April 2018 including applicable operating costs. Subsequent to the quarter the Company has abandoned the space without payment or further accruals, and the lease has been effectively terminated. A balance of $21,051 remains due and payable as at October 31, 2018.		On March 22, 2016, we entered into a two-year lease commencing April 1, 2016 for a total of 253 square feet of office and 98 square feet of reception space. Monthly base rent for the period April 1, 2016 to March 31, 2017 is $526.50 per month and increases to $552.83 per month for the subsequent year ending March 31, 2018.
Due and payable									$ 768,810
Restricted shares issued							1,000,000
Consultant [Member]
Commitments (Textual)
Commitments, description		Under the terms of the contract the Consultant shall receive an annual fee of $120,000, payable quarterly on the first day of each quarter with a commencement date of May 1, 2018. Further the Company may settle amounts payable to Consultant by way of issuance of shares on 15 days notice. Any shares issued under the contract for services rendered will be issued at a 15% discount to market to the closing market price on the day before the first day of the quarter. A further 1,000,000 restricted shares shall be issued upon commencement of the term and are subject to a six- month leak out restriction once available for resale under Rule 144. The shares were issued subsequent to the date of this report. The contract term is six months and is renewable for additional six-month terms by mutual consent of the parties.
Take 2L [Member]
Commitments (Textual)
Invoiced for software development	$ 350,000
Mr Stephen Marley [Member]
Commitments (Textual)
Compensate amount			$ 10,000
Restricted shares issued			1,000,000
Ms Maguire [Member]
Commitments (Textual)
Commitments, description						On June 21, 2017, Ga-Du entered into an employment agreement with Ms. Wendy Maguire, whereby Ms. Maguire accepted employment as Vice President, business development of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Ms. Maguire has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to make upward adjustments from time to time. Ms. Maguire resigned as Vice President, Business Development on December 12, 2018.
Mr Jones [Member]
Commitments (Textual)
Commitments, description							On June 21, 2017, Ga-Du entered into an employment agreement with Mr. Dante Jones, whereby Mr. Jones accepted employment as Special Advisor to Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Jones has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time.

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Capital Stock (Details) - USD ($)					1 Months Ended			9 Months Ended
	May 02, 2018	Nov. 14, 2017	Jul. 11, 2017	Jan. 11, 2016	Sep. 22, 2017	Jun. 21, 2017	Feb. 16, 2017	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018
Capital Stock (Textual)
Common stock, shares issued							26,386	48,557,572		47,557,572
Common stock, shares outstanding								47,557,572		46,557,572
Common stock, shares authorized								650,000,000		650,000,000
Common stock, par value								$ 0.0001		$ 0.0001
Unpaid compensation totaling accrued interest							$ 59,000
Restricted shares issued						1,000,000
Preferred stock, shares authorized								50,000,000		50,000,000
Series A Voting Preferred Shares [Member] | Board of Directors [Member]
Capital Stock (Textual)
Preferred stock, shares authorized				1,000
Series A voting preferred stock, description				The vote of each share of the Series A Voting Preferred Stock is equal to and counted as 10 times the votes of all of the shares of the Company's (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval. The Series A Voting Preferred Stock will not be convertible into Common Stock.
Mr. Jeffery Taylor [Member]
Capital Stock (Textual)
Common stock, shares held					8,000,000
Mr. Don Lee Taylor [Member]
Capital Stock (Textual)
Unpaid compensation totaling accrued interest								$ 224	$ 224
Common stock, shares held					8,000,000
Restricted Stock [Member]
Capital Stock (Textual)
Restricted shares issued	1,000,000	1,000,000	16,000,000		200,000
Restricted shares issued, value	$ 90,000	$ 101,000	$ 18,400,000		$ 50,000
Common stock price per share	$ 0.09	$ 0.101	$ 1.15		$ 0.25