Elite Performance Holding (BYLT) 10-Q 8 Sep 23 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2022	Sep. 08, 2023
Cover [Abstract]
Entity Registrant Name	Elite Performance Holding Corp.
Entity Central Index Key	0001753681
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	No
Document Period End Date	Jun. 30, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		130,001,300
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55987
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	82-5034226
Entity Address Address Line 1	3301 NE 1st Ave Suite M704
Entity Address City Or Town	Miami
Entity Address State Or Province	FL
Entity Address Postal Zip Code	33137
City Area Code	844
Local Phone Number	426-2958
Entity Interactive Data Current	No

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash	$ 18,148	$ 1,801
Inventory	345,280	8,419
Prepaid expense	4,668	0
Total Current Assets	368,096	10,220
Right of use asset	114,793	0
TOTAL ASSETS	482,889	10,220
CURRENT LIABILITIES
Accounts payable	852,672	787,152
Accounts payable and accrued expenses related party	444,999	373,849
Accrued expenses	247,161	199,458
Lease liability current	26,837	0
Notes Payable	10,000	0
Convertible note payable (net of debt discount)	545,127	543,004
Total Current Liabilities	2,126,796	1,903,463
Longterm Liabilities
Lease liability long term	87,956	0
PPP Loan	95,485	95,485
Total longterm liabilities	183,441	95,485
Total Liabilities	2,310,237	1,998,948
Commitments and Contingencies	0	0
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock; $0.0001 par value, 35,000,000 shares authorized, 10,000,000 shares issued and outstanding as of June 30, 2022 and December 31, 2021 respectively	1,000	1,000
Common stock; $0.0001 par value, 465,000,000 shares authorized, 111,826,300 and 98,971,300 issued and outstanding as of June 30, 2022 and December 31, 2021	11,183	9,896
Shares to be issued	35,000	5,000
Additional paid-in capital	3,869,522	2,585,308
Accumulated deficit	(5,744,053)	(4,589,932)
Total Stockholders' Equity (Deficit)	(1,827,348)	(1,988,728)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 482,889	$ 10,220

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Consolidated Balance Sheets
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	465,000,000	465,000,000
Common stock, shares issued	111,826,300	98,971,300
Common stock, shares outstanding	111,826,300	98,971,300
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	35,000,000	35,000,000
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Consolidated Statements of Operations (Unaudited)
REVENUES	$ 2,316	$ 0	$ 2,601	$ 1,599
COST OF GOODS SOLD	55,036	0	61,479	5,848
GROSS PROFIT	(52,720)	0	(58,878)	(4,249)
OPERATING EXPENSES
Legal and accounting	64,000	14,130	95,046	116,033
Advertising	53,181	18,935	81,955	197,141
Consulting	208,300	34,500	624,900	86,330
General and administrative	168,792	62,949	243,133	101,226
Total Operating Expenses	494,273	130,514	1,045,034	500,730
OPERATING LOSS	(546,993)	(130,514)	(1,103,912)	(504,979)
OTHER INCOME (EXPENSE)
Interest expense	(25,104)	(22,425)	(50,209)	(45,735)
Total Other Income (Expense)	(25,104)	(22,425)	(50,209)	(45,735)
NET LOSS	$ (572,097)	$ (152,939)	$ (1,154,121)	$ (550,714)
BASIC AND DILUTED NET LOSS PER COMMON SHARE	$ (0.01)	$ 0	$ (0.01)	$ (0.01)
BASIC AND DILUTED WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	109,125,311	95,583,113	105,976,190	92,826,256

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Equity (Deficit) (Unaudited) - USD ($)	Total	Common Stock	Preferred Stock	Shares to be issued	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2020		84,738,300	10,000,000
Balance, amount at Dec. 31, 2020	$ (1,628,148)	$ 8,472	$ 1,000	$ 13,803	$ 2,069,582	$ (3,721,005)
Shares issued for Services, shares		3,042,000
Shares issued for Services, amount	152,100	$ 305	0	0	151,795	0
Shares issued for subscriptions, shares		4,176,000
Shares issued for subscriptions, amount	208,800	$ 418	0	0	208,382	0
Net loss	(397,775)	$ 0	$ 0	0	0	(397,775)
Balance, shares at Mar. 31, 2021		91,956,300	10,000,000
Balance, amount at Mar. 31, 2021	(1,665,023)	$ 9,195	$ 1,000	13,803	2,429,759	(4,118,780)
Balance, shares at Dec. 31, 2020		84,738,300	10,000,000
Balance, amount at Dec. 31, 2020	(1,628,148)	$ 8,472	$ 1,000	13,803	2,069,582	(3,721,005)
Net loss	(550,714)
Balance, shares at Jun. 30, 2021		97,276,300	10,000,000
Balance, amount at Jun. 30, 2021	(1,803,962)	$ 9,727	$ 1,000	11,803	2,445,227	(4,271,719)
Balance, shares at Mar. 31, 2021		91,956,300	10,000,000
Balance, amount at Mar. 31, 2021	(1,665,023)	$ 9,195	$ 1,000	13,803	2,429,759	(4,118,780)
Shares issued for Services, shares		120,000
Shares issued for Services, amount	6,000	$ 12	0	0	5,988	0
Net loss	(152,939)	$ 0	0	0	0	(152,939)
Shares issued for Services from to be issued, shares		200,000
Shares issued for Services from to be issued, amount	0	$ 20	0	(10,000)	9,980	0
Shares issued for licensing agreement, shares		5,000,000
Shares issued for licensing agreement, amount	0	$ 500			(500)
Shares to be issued for commitment fee	3,000	0	0	3,000	0	0
Shares to be issued for debt conversion	5,000	$ 0	$ 0	5,000	0	0
Balance, shares at Jun. 30, 2021		97,276,300	10,000,000
Balance, amount at Jun. 30, 2021	(1,803,962)	$ 9,727	$ 1,000	11,803	2,445,227	(4,271,719)
Balance, shares at Dec. 31, 2021		98,971,300	10,000,000
Balance, amount at Dec. 31, 2021	(1,988,728)	$ 9,897	$ 1,000	5,000	2,585,308	(4,589,932)
Shares issued for Services, shares		3,390,000
Shares issued for Services, amount	339,000	$ 339		0	338,661
Net loss	(582,024)	$ 0	0	0	0	(582,024)
Reg D subscriptions, shares		5,000,000
Reg D subscriptions, amount	500,000	$ 500	$ 0	0	499,500
Balance, shares at Mar. 31, 2022		107,361,300	10,000,000
Balance, amount at Mar. 31, 2022	(1,731,751)	$ 10,736	$ 1,000	5,000	3,423,469	(5,171,956)
Balance, shares at Dec. 31, 2021		98,971,300	10,000,000
Balance, amount at Dec. 31, 2021	(1,988,728)	$ 9,897	$ 1,000	5,000	2,585,308	(4,589,932)
Net loss	(1,154,121)
Balance, shares at Jun. 30, 2022		111,826,300	10,000,000
Balance, amount at Jun. 30, 2022	(1,827,348)	$ 11,183	$ 1,000	35,000	3,869,522	(5,744,053)
Balance, shares at Mar. 31, 2022		107,361,300	10,000,000
Balance, amount at Mar. 31, 2022	(1,731,751)	$ 10,736	$ 1,000	5,000	3,423,469	(5,171,956)
Shares issued for Services, shares		1,025,000
Shares issued for Services, amount	102,500	$ 103	0	0	102,398	0
Net loss	(572,097)	$ 0	0	0	0	(572,097)
Reg D subscriptions, shares		3,440,000
Reg D subscriptions, amount	344,000	$ 345	$ 0	0	343,656	0
Shares to be issued for Reg D subscriptions	10,000			10,000
Shares to be issued for settlement of accounts payable	20,000			20,000
Balance, shares at Jun. 30, 2022		111,826,300	10,000,000
Balance, amount at Jun. 30, 2022	$ (1,827,348)	$ 11,183	$ 1,000	$ 35,000	$ 3,869,522	$ (5,744,053)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,154,121)	$ (550,714)
Items to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	2,120	1,049
Shares issued for services	461,500	158,100
Changes in operating assets and liabilities
(Increase) / decrease in accounts receivable	0	0
(Increase) / decrease in Inventory	(336,861)	0
(Increase) / decrease in prepaid expenses	(4,668)	0
Increase in accounts payable - Related party	71,150	67,583
Increase in accounts payable and accrued expenses	113,226	100,943
Net Cash Used in Operating Activities	(847,653)	(223,039)
CASH FLOWS FROM INVESTING ACTIVITIES
Net Cash Used in Investing Activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from notes payable	10,000	14,000
Proceeds from Sale of stock	854,000	208,800
Net Cash Provided by Financing Activities	864,000	222,800
Increase (Decrease) in Cash	16,347	(239)
CASH AT BEGINNING OF PERIOD	1,801	252
CASH AT END OF PERIOD	18,148	13
Supplemental Information:
Interest Paid	0	0
Taxes	0	0
Supplemental Non-Cash Information:
Shares to be issued for accounts payable forgiveness	20,000	5,000
Initial recognition of right of use asset and lease liability related party	114,743	0
Shares for stock payable	$ 0	$ 10,000

GENERAL

GENERAL	6 Months Ended
	Jun. 30, 2022
GENERAL
GENERAL	Note 1 - GENERAL Business Overview Elite Performance Holding Corporation (“EPH”) was formed on January 30, 2018 (inception) and is a holding company with anticipated holdings in companies centered on innovative and proprietary nutritional and dietary fitness enhancement products, that are in the sports performance, weight loss, nutritional, functional beverage, and energy markets. On February 2, 2018, a contribution and assignment agreement was executed by Joseph Firestone and Jon McKenzie (collectively, the “Assignors”), and Elite Performance Holding Corp., a Nevada corporation (the “Assignee”). Whereas Firestone and McKenzie were the owners of 50,000,000 shares of common stock, $0.0001 par value, for a total of 100,000,000 shares of common stock (collectively, the “Shares”) of Elite Beverage International Corp., a Nevada corporation (the “Company”), which shares represented all authorized, issued and outstanding shares of the Company. Elite Beverage International is a 100% wholly owned subsidiary of Elite Performance Holding Corp. BYLT Performance, LLC is a wholly owned subsidiary of Elite Beverage International Corp. and currently holds all of the trademarks and intellectual property for the company. Our Products and Services On August 01, 2020, the Company entered into an Exclusivity Agreement between its wholly owned subsidiary Elite Beverage International Corp. and Bruce Kneller for exclusive rights on a patent pending SmartCarb® technology (US Patent Application No. 16/785,498.) This Agreement gives the Company first right of refusal to purchase the technology upon issuance of its patent for 200,000 shares in the Company. On September 29, 2021, the Company entered into an Agreement between its wholly owned subsidiary Elite Beverage International Corp. and Bruce Kneller for the transfer and assignment of the SmartCarb® technology (US Patent No. 11,103,522 issued August 31, 2021.) This Agreement gives the Company the intellectual property and patent ownership for 400,000 shares valued at $20,000 that were issued October 1, 2021. For the year ended December 31, 2021, an impairment loss of $20,000 was recognized on the Patent acquisition and recorded to other income (expense).

ORGANIZATION AND SIGNIFICANT AC

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2022
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	Note 2 Organization and Significant Accounting Policies 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. As of June 30, 2022 the company had an accumulated deficit of ($5,744,053). The continuation of the Company as a going concern is dependent upon the continued financial support from its management, its ability to generate profits from the Company’ s future operations, identify future investment opportunities and obtain the necessary debt or equity financing. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Accounting Methods The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a calendar year-end. Cash and Cash Equivalents We maintain the majority of our cash accounts at a commercial bank. The total cash balance is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per commercial bank. For purposes of the statement of cash flows we consider all cash and highly liquid investments with initial maturities of one year or less to be cash equivalents. Accounts Receivable We grant credit to our customers located within the United States of America; and do not require collateral. Our ability to collect receivables is affected by economic fluctuations in the geographic areas and industries served by us. The allowance for doubtful trade receivables was $0 as of June 30, 2022. Inventory Inventories are valued at the lower of weighted average cost or market value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand. We make provisions for estimated excess and obsolete inventories based on regular audits and cycle counts of our on-hand inventory levels and forecasted customer demands and at times additional provisions are made. Any inventory write offs are charged to the reserve account. As of June 30, 2022, and December 31, 2021 we had no reserve for potentially obsolete inventory. As of June 30, 2022, and December 31, 2021 we had $345,280 and $8,419 in inventory. Basic and Diluted Loss Per Share The Company presents 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 including convertible debt, stock options, and warrants, using the treasury stock method, and convertible securities, 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. The Company had net losses as of June 30, 2022, so the diluted EPS excluded all dilutive potential shares in the diluted EPS because their effect is anti-dilutive. As of June 30, 2022, the company had $545,250 in convertible notes that may be converted into 10,905,000 shares of common stock. Fair Value of Financial Instruments The carrying amount of accounts payable and accrued expenses are considered to be representative of their respective fair values because of the short-term nature of these financial instruments. Research and Development Research and development costs are expensed as incurred. Research and development expenses primarily consist of salaries and benefits for research and development employees, stock-based compensation, consulting fees, lab supplies, and regulatory compliance costs. We had $0 research and development R&D expense during the three and six months ended June 30, 2022. Use of Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies 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. The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred, or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience. For the three months ended June 30, 2022 and 2021 we had $2,316 and $0 respectively in revenue from the sale of our products. Income Taxes Federal Income taxes are not currently due since we have had losses since inception. On December 22, 2017 H.R. 1, originally known as the Tax Cuts and Jobs Act, (the “Tax Act”) was enacted. Among the significant changes to the U.S. Internal Revenue Code, the Tax Act lowers the U.S. federal corporate income tax rate (“Federal Tax Rate”) from 35% to 21% effective January 1, 2018. The Company will compute its income tax expense for the period January 01, 2021 through December 31, 2021 using a Federal Tax Rate of 21%. Income taxes are provided based upon the liability method of accounting pursuant to ASC 740-10-25 Income Taxes – Recognition. Deferred income tax amounts reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes. As of June 30, 2022, we had a net operating loss carry-forward of approximately $(5,744,053) and a deferred tax asset of $1,206,251 using the statutory rate of 21%. The deferred tax asset may be recognized in future periods, not to exceed 20 years. However, due to the uncertainty of future events we have booked valuation allowance of $(1,206,251). FASB ASC 740 prescribes recognition threshold and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. FASB ASC 740 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At June 30, 2022 the Company had not taken any tax positions that would require disclosure under FASB ASC 740. Net deferred tax assets consist of the following components as of June 30, 2022 and December 31, 2021: June 30, 2022 December 31, 2021 Deferred tax assets: Deferred tax assets: $ 1,206,251 $ 963,866 Valuation allowance (1,206,251 ) (963,866 ) Net deferred tax asset $ - $ - Stock-Based Compensation The Company records stock-based compensation using the fair value method. Equity instruments issued to employees and the cost of the services received as consideration are accounted for in accordance with ASC 718 “Stock Compensation” and are measured and recognized based on the fair value of the equity instruments issued. All transactions with non-employees in which goods or services are the consideration received for the issuance of equity instruments are accounted for in accordance with ASC 515 “Equity-Based Payments to Non-Employees”, based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Long Lived Assets Periodically the Company assesses potential impairment of its long-lived assets, which include property, equipment and acquired intangible assets, in accordance with the provisions of ASC Topic 360, “Property, Plant and Equipment.” The Company recognizes impairment losses on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying values. An impairment loss would be recognized in the amount by which the recorded value of the asset exceeds the fair value of the asset, measured by the quoted market price of an asset or an estimate based on the best information available in the circumstances. For the year ended December 31, 2021, an impairment loss of $20,000 was recognized on a Patent acquisition and recorded to other income (expense). There were no other such losses recognized for the year ended December 31, 2021.There were no such losses recognized during the three and six months ended June 30, 2022. Property, Equipment and Intangible Assets Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Intangible assets consist of acquired web site domains and web site content and are carried at cost, less accumulated amortization. Depreciation and amortization is provided principally on the straight-line basis method over the estimated useful lives of the assets. Recently Issued Accounting Standards The Company is reviewing the effects of following recent updates. The Company has no expectation that any of these items will have a material effect upon the financial statements. All new accounting pronouncements issued but not yet effective are not expected to have a material impact on our results of operations, cash flows or financial position with the exception of the updated previously disclosed above, there have been no new accounting pronouncements not yet effective that have significance to our consolidated financial statements.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 3 - RELATED PARTY TRANSACTIONS Accounts and Notes Payable related party For the six months ended June 30, 2022, and 2021, we had $9,000 and $9,000 and respectively and for the six months ended June 30, 2022, and 2021, we had $18,000 and $18,000 and respectively in consulting expense to “I Know a Dude, Inc.” owned by Laya Clark. Mr. Clark is a member of our Board of Directors. As of June 30, 2022, we had an outstanding balance due of $119,922, which is included in accounts payable related party. As of June 30, 2022, we had outstanding balances due to Joey Firestone of $37,430 for un-reimbursed business expenses. We also had an outstanding balance due to Joey Firestone of $110,000 for consulting services, $177,083 for salary and advances of $564, which is included in accounts payable related party. One February 1, 2021 the Company renewed the employment agreement with Joey Firestone with milestone performance bonuses in shares of restricted 144 stock. On January 1, 2021, the Company entered into a royalty free trademark licensing agreement between Elite Beverage International Corp. and its subsidiary BYLT Performance LLC in consideration for 5,000,000 (valued at par $.0001 per share) shares to be issued in the amount of $500 which were issued April 29, 2021. Our adoption of ASU 2016-02, Leases (Topic 842), and subsequent ASUs related to Topic 842, requires us to recognize substantially all leases on the balance sheet as an ROU asset and a corresponding lease liability. The new guidance also requires additional disclosures as detailed below. We adopted this standard on the effective date of January 1, 2019 and used this effective date as the date of initial application. Under this application method, we were not required to restate prior period financial information or provide Topic 842 disclosures for prior periods. We elected the ‘package of practical expedients,’ which permitted us to not reassess our prior conclusions related to lease identification, lease classification, and initial direct costs, and we did not elect the use of hindsight. Lease ROU assets and liabilities are recognized at commencement date of the lease, based on the present value of lease payments over the lease term. The lease ROU asset also includes any lease payments made and excludes any lease incentives. When readily determinable, we use the implicit rate in determining the present value of lease payments. When leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date, including the lease term. We recognized a $114,793 right-of-use asset and $114,793 in a related lease liability as of June 30, 2022 for our related party finance lease. For our finance lease, the asset is included in other long-term assets on the balance sheet and is amortized within operating income over the lease term. The long-term component of the lease liability is included in other long-term liabilities, net, and the current component is included in other current liabilities. The company incurred lease expense, which is included as part of selling, general and administrative expenses, of $0 and $0 for the six months ended June 30, 2022 and 2021. The tables below present financial information associated with our lease. Balance Sheet June 30, December 31, Classification 2022 2021 Right-of-use assets Other long-term assets $ 114,793 $ 0 Current lease liabilities Other current liabilities 26,837 0 Non-current lease liabilities Other long-term liabilities 87,956 0 As of June 30, 2022, our maturities of our lease liability are as follows: June 30, 2022 Maturity of lease liabilities Operating Leases 2023 $ 27,717 2024 27,717 2025 27,717 2026 27,717 2027 27,717 Thereafter 21,172 Total lease payments $ 159,757 Less: Imputed interest (49,964 ) Present value of lease liabilities $ 114,793

COMMON STOCK AND COMMON STOCK W

COMMON STOCK AND COMMON STOCK WARRANTS	6 Months Ended
	Jun. 30, 2022
COMMON STOCK AND COMMON STOCK WARRANTS
COMMON STOCK AND COMMON STOCK WARRANTS	NOTE 4 - COMMON STOCK AND COMMON STOCK WARRANTS Common Stock The Company has authorized a total of 400,000,000 Shares of Common Stock par value $0.0001 as of the December 31, 2017 audit for Elite Beverage International. However, Elite Performance Holding Corp. is now the successor company and as of December 31, 2019 now reflects 465,000,000 (Four Hundred Sixty-Five Million) shares authorized par value $0.0001. Shares Registered in the S-1 Registration Statement As of June 30, 2022, the company has raised $1,250,000 (25,000,000 shares issued) through a registered offering for $1,250,000 which was registered with the SEC through an S1 registration statement which went effective on April 23, 2019. Restricted Shares issued On January 1, 2021, the Company entered into a royalty free trademark licensing agreement between Elite Beverage International Corp. and its subsidiary BYLT Performance LLC in consideration for 5,000,000 (valued par at $.0001 per share) shares in the amount of $500 which were issued April 29, 2021. On January 21, 2021 we issued 4,176,000 common subscription shares to accredited investors in the amount of $208,800. In 2021, we issued 3,287,000 shares of our common stock for services (consulting and advertising) valued at $160,547. On October 1, 2021, we issued 60,000 shares of our common stock for a commitment fee valued at $3,000. On October 1, 2021, we issued 400,000 shares of our common stock for patent acquisition valued at $20,000. For the year ended December 31, 2021, an impairment loss of $20,000 was recognized on this patent acquisition and recorded to other income (expense). In November of 2021 we issued 1,110,000 shares of our common stock for our Reg D offering valued at $111,000 at a per share price of $.10. In the six months ended June 30, 2022 and the six months ended June 30, 2022, we issued 5,000,000 common subscription shares to accredited investors for subscription agreements in the amount of $500,000. In the six months ended June 30, 2022, we issued 3,390,000 shares for services in the amount of $339,000 valued at $0.10 per share. In the six months ended June 30, 2022, we issued 3,440,000 common subscription shares to accredited investors for subscription agreements in the amount of $344,000 and had subscriptions received in the amount of $10,000 which were reflected in shares to be issued as of June 30, 2022. In the six months ended June 30, 2022, we issued 1,025,000 shares for services in the amount of $102,500 valued at $0.10 per share. In the six months ended June 30, 2022, recognized $20,000 in shares to be issued for a settlement of accounts payable valued at $.10 per share for a total of 200,000 shares. Common Stock Warrants None.

PREFERRED STOCK

PREFERRED STOCK	6 Months Ended
	Jun. 30, 2022
PREFERRED STOCK
PREFERRED STOCK	NOTE 5 - PREFERRED STOCK The Company has authorized a total of 35,000,000 Shares of Preferred Stock, $.0001 par value, which may be issued from time to time and bearing such rights, privileges and preferences as shall be designated by the Board of Directors. As of December 31, 2017, Elite Beverage International Corp had issued 10,000,000 Shares of Preferred Stock, designated as series A “Cumulative Preference ‘A’”, for $1,000. 10,000,000 Series A preferred which carries super voting rights. Each preferred share carries 20 votes. On February 2, 2018 Elite Performance Holding Corp., owned and controlled by Firestone and McKenzie, acquired Elite Beverage International through a 1:1 preferred share exchange as follows. 10,000,000 Series A preferred shares of Elite Performance Holdings Corp. in exchange for 10,000,000 Series A preferred shares of Elite Beverage International Inc.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2022
GOING CONCERN
GOING CONCERN	NOTE 6 - GOING CONCERN The Company's financial statements are prepared using Generally Accepted Accounting Principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has recently accumulated significant losses and has negative working capital. All of these items raise substantial doubt about its ability to continue as a going concern. Management's plans with respect to alleviating the adverse financial conditions that caused management to express substantial doubt about the Company's ability to continue as a going concern are as follows: The Company is currently trying to raise new debt or equity to set up and market its line sports beverage products. If the Company is not successful in the development and implementation of a concept which produces positive cash flows from operations, the Company may be forced to continue to raise additional equity or debt financing to fund its ongoing obligations or risk ceasing doing business. There can be no assurance that the Company will be able to achieve its business plans, raise any more required capital or secure the financing necessary to achieve its current operating plan. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations.

NOTE PAYABLE

NOTE PAYABLE	6 Months Ended
	Jun. 30, 2022
NOTE PAYABLE
NOTE PAYABLE	NOTE 7 – NOTE PAYABLE On April 30, 2020 Elite Beverage International was approved for a loan for $201,352 through the Payment Protection Program with an interest of 0.98% per annum and a maturity date of April 23, 2022. Forgiveness in the amount of $105,867 was given on September 2, 2021. As of February 9, 2022, a notification was received that the SBA has paid off the balance of the PPP loan with the lender and once a formal confirmation is obtained amount will be removed. Company entered into a non-convertible, non-interest bearing advance for $10,000 from a third party. Monies to be paid back over the course of the next 12 months.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Jun. 30, 2022
CONVERTIBLE NOTES PAYABLE
CONVERTIBLE NOTES PAYABLE	NOTE 8 – Convertible NOTES PAYABLE On January 7, 2019, we issued a convertible promissory note to David Stoccardo in the amount of $157,500 with an interest rate of 8% per annum and a maturity date of January 8, 2020. The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion or based on any subsequent financings with better terms to other investors. On January 17, 2019 the Company issued 400,000 shares of common stock in consideration for the execution of this note. These shares restricted and subject to SEC Rule 144. These shares were valued at $20,000. This note also included an original discount fee of $ $7,500, we amortized $27,378 during the year ended December 31, 2019 and $301 for the year ended December 31, 2020 and $0 for the year ended December 31, 2021 had an outstanding balance of $0 as of June 30, 2022. On May 14, 2019 we paid $5,000 of principal on this note and as of June 30, 2022 the outstanding balance was $152,500. On December 4, 2019, we entered into a convertible promissory note in the amount of $189,000, with an interest rate of 8% per annum and a maturity date of December 4, 2020. The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion or based on any subsequent financings with better terms to other investors. This note included an original discount fee of $9,000, we amortized $616 during the year ended December 31, 2019 and $8,384 during the year ended December 31, 2020 and $0 during the year ended December 31, 2021. As of December 31, 2021 the balance on this debt discount was $0. We also issued 500,000 commitment shares valued at $25,000 on December 11, 2019 and recorded to debt discount. We amortized $1,712 for the year ended December 31, 2019, and $23,288 and $0 for the years ended December 31, 2020 and 2021 respectively. As of June 30, 2022 the balance on this debt discount was $0. The outstanding balance on this note as of June 30, 2022, was $189,000. On January 17, 2020 we issued a convertible promissory note to The Hillyer Group Inc. in the amount of $157,500 with an interest rate of 8% per annum and a maturity date of January 17, 2021. The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion or based on any subsequent financings with better terms to other investors. On January 17, 2019 the Company issued 400,000 shares of common stock in consideration for the execution of this note. These shares are restricted and subject to SEC Rule 144. These shares were valued at $20,000 included an original discount fee of $7,500, which was recorded to debt discount. We amortized $26,452 and $1,048 during the years ended December 31, 2020 and 2021 respectively and $1,500 or the six months ended June 30, 2022 leaving a balance of $42 and the convertible note had an outstanding balance of $157,500 as of June 30, 2022. On July 21, 2021 we issued a convertible promissory note to Hillyer Group LLC. in the amount of $26,250 with an interest rate of 8% per annum and a maturity date of July 21, 2022. The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion or based on any subsequent financings with better terms to other investors. On July 21, we agreed to issued 60,000 shares of common stock in consideration for the execution of this note, which were subsequently issued on October 1, 2021. These shares are restricted and subject to SEC Rule 144. These shares were valued at $3,000 and recorded to debt discount. We amortized $1,458 of the debt discount for the year ended December 31, 2021 and $1,500 for the six months ended June 30, 2022 leaving a balance of $42. This note also included an original discount fee of $1,250 recorded to debt discount, we amortized $547 recorded to interest expense during the year ended December 31, 2021 with a balance of $703 and $620 for the six months ended June 30, 2022 with a balance of $83. The outstanding balance on the note was $26,250 as of June 30, 2022. On September 16, 2021 we issued a convertible promissory note to Stout LLC. in the amount of $20,000 with an interest rate of 12% per annum and a maturity date of September 16, 2022. The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion or based on any subsequent financings with better terms to other investors. The outstanding balance on the note was $20,000 as of June 30, 2022. On April 30, 2020 Elite Beverage International was approved for a loan for $201,352 through the Payment Protection Program with an interest of 0.98% per annum and a maturity date of April 23, 2022. Forgiveness in the amount of $105,867 was given on September 2, 2021, which was recorded as a gain on forgiveness on debt in the statement of operations. As of February 9, 2022, The SBA has paid off the balance of the PPP loan with the lender. The company is waiting for formal confirmation from the SBA on the status of the loan balance and once received will record the forgiveness of the debt. Total interest expense including discount amortization on the above notes for the six months ended June 30, 2022 was $50,209.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 9 - SUBSEQUENT EVENTS In accordance with ASC 855, the Company has analyzed its operations subsequent to June 30, 2022 through the date these financial statements were issued and has reported the following events: As of June 30, 2022, to September 6, 2023, the Company has issued a total of 10,540,000 shares of common stock. Issuances were a combination of registered shares issued for subscription agreements related to the Company’s registered offering and restricted shares issued to consultants, endorsing athletes, and debt which includes the patent exclusivity and assignment mentioned above. In October of 2022, the Company issued 600,000 shares of common stock to “I Know a Dude, Inc.” owned by Laya Clark for outstanding debt of $60,000. In April of 2023, the Company issued 400,000 shares of common stock to Erica Stump for outstanding debt of $40,000. As of September 6, 2023, there were 130,001,300 shares of the registrant’s common stock, $0.0001 par value, issued and outstanding.

ORGANIZATION AND SIGNIFICANT _2

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2022
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Accounting Methods	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a calendar year-end.
Cash and Cash Equivalents	We maintain the majority of our cash accounts at a commercial bank. The total cash balance is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per commercial bank. For purposes of the statement of cash flows we consider all cash and highly liquid investments with initial maturities of one year or less to be cash equivalents.
Accounts Receivable	We grant credit to our customers located within the United States of America; and do not require collateral. Our ability to collect receivables is affected by economic fluctuations in the geographic areas and industries served by us. The allowance for doubtful trade receivables was $0 as of June 30, 2022.
Inventory	Inventories are valued at the lower of weighted average cost or market value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand. We make provisions for estimated excess and obsolete inventories based on regular audits and cycle counts of our on-hand inventory levels and forecasted customer demands and at times additional provisions are made. Any inventory write offs are charged to the reserve account. As of June 30, 2022, and December 31, 2021 we had no reserve for potentially obsolete inventory. As of June 30, 2022, and December 31, 2021 we had $345,280 and $8,419 in inventory.
Basic and Diluted Loss Per Share	The Company presents 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 including convertible debt, stock options, and warrants, using the treasury stock method, and convertible securities, 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. The Company had net losses as of June 30, 2022, so the diluted EPS excluded all dilutive potential shares in the diluted EPS because their effect is anti-dilutive. As of June 30, 2022, the company had $545,250 in convertible notes that may be converted into 10,905,000 shares of common stock.
Fair Value of Financial Instruments	The carrying amount of accounts payable and accrued expenses are considered to be representative of their respective fair values because of the short-term nature of these financial instruments.
Research and Development	Research and development costs are expensed as incurred. Research and development expenses primarily consist of salaries and benefits for research and development employees, stock-based compensation, consulting fees, lab supplies, and regulatory compliance costs. We had $0 research and development R&D expense during the three and six months ended June 30, 2022.
Use of Estimates	The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies 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. The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred, or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience. For the three months ended June 30, 2022 and 2021 we had $2,316 and $0 respectively in revenue from the sale of our products.
Income Taxes	Federal Income taxes are not currently due since we have had losses since inception. On December 22, 2017 H.R. 1, originally known as the Tax Cuts and Jobs Act, (the “Tax Act”) was enacted. Among the significant changes to the U.S. Internal Revenue Code, the Tax Act lowers the U.S. federal corporate income tax rate (“Federal Tax Rate”) from 35% to 21% effective January 1, 2018. The Company will compute its income tax expense for the period January 01, 2021 through December 31, 2021 using a Federal Tax Rate of 21%. Income taxes are provided based upon the liability method of accounting pursuant to ASC 740-10-25 Income Taxes – Recognition. Deferred income tax amounts reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes. As of June 30, 2022, we had a net operating loss carry-forward of approximately $(5,744,053) and a deferred tax asset of $1,206,251 using the statutory rate of 21%. The deferred tax asset may be recognized in future periods, not to exceed 20 years. However, due to the uncertainty of future events we have booked valuation allowance of $(1,206,251). FASB ASC 740 prescribes recognition threshold and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. FASB ASC 740 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At June 30, 2022 the Company had not taken any tax positions that would require disclosure under FASB ASC 740. Net deferred tax assets consist of the following components as of June 30, 2022 and December 31, 2021: June 30, 2022 December 31, 2021 Deferred tax assets: Deferred tax assets: $ 1,206,251 $ 963,866 Valuation allowance (1,206,251 ) (963,866 ) Net deferred tax asset $ - $ -
Stock-Based Compensation	The Company records stock-based compensation using the fair value method. Equity instruments issued to employees and the cost of the services received as consideration are accounted for in accordance with ASC 718 “Stock Compensation” and are measured and recognized based on the fair value of the equity instruments issued. All transactions with non-employees in which goods or services are the consideration received for the issuance of equity instruments are accounted for in accordance with ASC 515 “Equity-Based Payments to Non-Employees”, based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.
Long Lived Assets	Periodically the Company assesses potential impairment of its long-lived assets, which include property, equipment and acquired intangible assets, in accordance with the provisions of ASC Topic 360, “Property, Plant and Equipment.” The Company recognizes impairment losses on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying values. An impairment loss would be recognized in the amount by which the recorded value of the asset exceeds the fair value of the asset, measured by the quoted market price of an asset or an estimate based on the best information available in the circumstances. For the year ended December 31, 2021, an impairment loss of $20,000 was recognized on a Patent acquisition and recorded to other income (expense). There were no other such losses recognized for the year ended December 31, 2021.There were no such losses recognized during the three and six months ended June 30, 2022.
Property, Equipment and Intangible Assets	Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Intangible assets consist of acquired web site domains and web site content and are carried at cost, less accumulated amortization. Depreciation and amortization is provided principally on the straight-line basis method over the estimated useful lives of the assets.
Recently Issued Accounting Standards	The Company is reviewing the effects of following recent updates. The Company has no expectation that any of these items will have a material effect upon the financial statements. All new accounting pronouncements issued but not yet effective are not expected to have a material impact on our results of operations, cash flows or financial position with the exception of the updated previously disclosed above, there have been no new accounting pronouncements not yet effective that have significance to our consolidated financial statements.

ORGANIZATION AND SIGNIFICANT _3

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2022
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Schedule of deferred tax asset	June 30, 2022 December 31, 2021 Deferred tax assets: Deferred tax assets: $ 1,206,251 $ 963,866 Valuation allowance (1,206,251 ) (963,866 ) Net deferred tax asset $ - $ -

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2022
RELATED PARTY TRANSACTIONS
Schedule of lease information	Balance Sheet June 30, December 31, Classification 2022 2021 Right-of-use assets Other long-term assets $ 114,793 $ 0 Current lease liabilities Other current liabilities 26,837 0 Non-current lease liabilities Other long-term liabilities 87,956 0 As of June 30, 2022, our maturities of our lease liability are as follows: June 30, 2022 Maturity of lease liabilities Operating Leases 2023 $ 27,717 2024 27,717 2025 27,717 2026 27,717 2027 27,717 Thereafter 21,172 Total lease payments $ 159,757 Less: Imputed interest (49,964 ) Present value of lease liabilities $ 114,793

GENERAL (Details Narrative)

GENERAL (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 29, 2021	Dec. 31, 2021	Jun. 30, 2022	Aug. 01, 2020	Dec. 31, 2019	Feb. 02, 2018	Dec. 31, 2017
Share issued for patent				200,000
Impairment loss		$ 20,000
Shares issued						100,000,000
Common stock, par value		$ 0.0001	$ 0.0001		$ 0.0001
Elite Beverage International [Member]
Common stock, par value							$ 0.0001
McKenzie [Member]
Shares issued						50,000,000
Common stock, par value						$ 0.0001
Firestone [Member]
Shares issued						50,000,000
Common stock, par value						$ 0.0001
Bruce Kneller [Member] | Elite Beverage International [Member]
Stock issued for period	400,000
Stock issued for period, value	$ 20,000
Elite Performance Holding Corp [Member]
Ownership percentages			100%

ORGANIZATION AND SIGNIFICANT _4

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Deferred tax assets	$ 1,206,251	$ 963,866
Valuation allowance	(1,206,251)	(963,866)
Net deferred tax asset	$ 0	$ 0

ORGANIZATION AND SIGNIFICANT _5

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Research and development expense	$ 0	$ 0
Deferred tax assets	1,206,251		$ 1,206,251		$ 963,866
Valuation allowance	(1,206,251)		(1,206,251)		(963,866)
Revenue	2,316	$ 0	2,601	$ 1,599
Accumulated deficit	(5,744,053)		(5,744,053)
FDIC insured amount	250,000		250,000
Allowance for doubtful trade receivables	0		0
Inventory	345,280		345,280		8,419
Convertible notes	$ 545,250		$ 545,250
Impairment loss					$ 20,000
Convertible notes converted in common stock shares	10,905,000		10,905,000
US fedral income tax rate description			U.S. federal corporate income tax rate (“Federal Tax Rate”) from 35% to 21% effective January 1, 2018
Net operating loass carry forward	$ (5,744,053)		$ (5,744,053)
Federal tax rate					21%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
Right of use asset	$ 114,793	$ 0
Current lease liabilities	26,837	0
Non-current lease liabilities	$ 87,956	$ 0

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details 1)	Jun. 30, 2022 USD ($)
RELATED PARTY TRANSACTIONS
2023	$ 27,717
2024	27,717
2025	27,717
2026	27,717
2027	27,717
Thereafter	21,172
Total lease payments	159,757
Less: Imputed interest	(49,964)
Present value of lease liabilities	$ 114,793

RELATED PARTY TRANSACTIONS (D_3

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jan. 01, 2021
Consulting expense	$ 18,000	$ 18,000
Elite Beverage International [Member]
Right-of-use asset	114,793
Lease liability	114,793
Selling, general and administrative expenses	0	0
BYLT Performance LLC [Member]
Shares issued for royalty free trademark licensing agreement			5,000,000
Shares issued during period, Amount			$ 500
Par value			$ 0.0001
Mr. Clark [Member]
Outstanding balance	119,922
Consulting expense	9,000	$ 9,000
Joey Firestone [Member]
Outstanding balance	110,000
Un-reimbursed business expense	37,430
Salary	177,083
Accounts payable related party	$ 564

COMMON STOCK AND COMMON STOCK_2

COMMON STOCK AND COMMON STOCK WARRANTS (Details Narrative) - USD ($)		3 Months Ended				6 Months Ended	12 Months Ended
	Jan. 02, 2021	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2019	Dec. 31, 2017
Description of Shares registered in the s-1 registration statement						the company has raised $1,250,000 (25,000,000 shares issued) through a registered offering for $1,250,000 which was registered with the SEC through an S1 registration statement which went effective on April 23, 2019
Common Stock, Shares Authorized		465,000,000				465,000,000	465,000,000	465,000,000
Common Stock, Par Value Per Share		$ 0.0001				$ 0.0001	$ 0.0001	$ 0.0001
Settlement of accounts payable						$ 20,000
Shares issued to management, amount						$ 200,000
Shares issued to service, amount		$ 102,500	$ 339,000	$ 6,000	$ 152,100
Common stock shares issued		111,826,300				111,826,300	98,971,300
Common shares for financing and commitment fees, shares						60,000
Accredited Investors [Member]
Shares issued to service, shares						3,390,000
Shares issued to service, amount						$ 339,000
Common subscription shares issued to accredited investors, shares						5,000,000
Common subscription shares issued to accredited investors, amount						$ 500,000
Consulting Agreements [Member]
Common stock shares issued		3,287,000				3,287,000
Vesting expenses						$ 160,547
Restricted Stock [Member]
Common Stock, Par Value Per Share		$ 0.10				$ 0.10
Shares issued to service, shares						1,025,000
Shares issued to management, amount						$ 20,000
Shares issued to service, amount						$ 102,500
Common subscription shares issued to accredited investors, shares						3,440,000
Offering value of shares						$ 10,000
Common subscription shares issued to accredited investors, amount						$ 344,000
Common shares for financing and commitment fees, shares						400,000
Impairment loss							$ 20,000
November of 2021 [Member]
Common Stock, Par Value Per Share		$ 0.10				$ 0.10
Shares issued to management, amount						$ 1,110,000
Common subscription shares issued to accredited investors, shares						111,000
Elite Beverage International [Member]
Common Stock, Shares Authorized									400,000,000
Common Stock, Par Value Per Share									$ 0.0001
Shares issued to management, amount						$ 208,800
Business acquisition transaction description	consideration for 5,000,000 (valued par at $.0001 per share) shares in the amount of $500 which were issued April 29, 2021
Common subscription shares issued to accredited investors, shares						4,176,000

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2017
Preferred Stock, shares authorized	35,000,000	35,000,000	35,000,000
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, value issued	$ 1,000	$ 1,000	$ 1,000
Preferred stock, shares issued	10,000,000	10,000,000	10,000,000
Series A Preferred Stock [Member]
Preferred stock, shares issued				10,000,000
Preferred share voting right	Each preferred share carries 20 votes
Business Acquisition Transaction Description	Series A preferred shares of Elite Performance Holdings Corp. in exchange for 10,000,000 Series A preferred shares of Elite Beverage International Inc
Series A Preferred Stock [Member] | McKenzie [Member]
Preferred stock, shares issued	10,000,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - Elite Beverage International [Member] - USD ($)		1 Months Ended
	Sep. 02, 2022	Apr. 30, 2020
Interest rates		0.98%
Maturity date		Apr. 23, 2022
Forgiveness loan amount	$ 105,867
Outstanding balance		$ 10,000
Loan through paycheck protection program		$ 201,352

Convertible NOTES PAYABLE (Deta

Convertible NOTES PAYABLE (Details Narrative) - USD ($)				1 Months Ended				3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 04, 2019	May 14, 2019	Jan. 07, 2019	Sep. 16, 2021	Jul. 21, 2021	Apr. 30, 2020	Jan. 17, 2020	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Sep. 02, 2021
Total interest expense								$ 25,104	$ 22,425	$ 50,209	$ 45,735
Original discount fees								(25,104)	$ (22,425)	(50,209)	$ (45,735)
David Stoccardo [Member]
Interest rate	8%		8%
Amortized debt amount	$ 0											$ 0	$ 301	$ 27,378
Amortized debt outstanding amount		$ 152,500								0
Paid principal amount of amortization		$ 5,000
Outstanding balance										189,000
Amortized of debt												0	23,288	1,712
Debt discount								$ 0		0
Secured of promissory note	$ 189,000		$ 157,500
Maturity date	Dec. 04, 2020		Jan. 08, 2020
Description of conversion of debt	The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion		The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion
Original discount fees	$ 9,000		$ 7,500
Shares issued on commitments,shares	500,000
Shares issued on commitments, amounts	$ 25,000		$ 20,000
The Hillyer Group Inc [Member]
Interest rate							8%
Amortized debt amount												1,048	26,452
Convertible notes outstanding balance										157,500
Common stock shares issued			400,000
Secured of promissory note							$ 157,500
Maturity date							Jan. 17, 2021
Description of conversion of debt							The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion
Shares issued on commitments, amounts							$ 20,000
Hillyer Group LLC [Member]
Interest rate					8%
Amortized debt amount												1,458
Outstanding balance										26,250
Common stock shares issued					60,000
Amortized of debt												547
Secured of promissory note					$ 26,250
Maturity date					Jul. 21, 2022
Description of conversion of debt					The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion
Original discount fees					$ 1,250
Stout LLC [Member]
Interest rate				12%
Outstanding balance										20,000
Secured of promissory note				$ 20,000
Maturity date				Sep. 16, 2022
Description of conversion of debt				The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion
David Stoccardo One [Member]
Amortized debt amount												$ 0	$ 8,384	$ 616
Elite Beverage Internation [Member]
Interest rate						0.98%
Forgiveness of debt amount															$ 105,867
Total interest expense										50,209
Secured of promissory note						$ 201,352
Maturity date						Apr. 23, 2022
Restricted Stock [Member]
Debt discount	$ 0				$ 3,000		$ 7,500
Shares issued on commitments, amounts										$ 10,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Sep. 06, 2023	Apr. 30, 2023	Oct. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2019
Common Stock, Par Value Per Share				$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued				111,826,300	98,971,300
Subsequent Event Member
Common stock issued	$ 10,540,000
Common Stock, Par Value Per Share	$ 0.0001
Common stock, shares issued	130,001,300
Subsequent Event Member | I Know a Dude
Outstanding debt			$ 60,000
Common stock, shares issued			600,000
Subsequent Event Member | Erica Stump
Outstanding debt		$ 40,000
Common stock, shares issued		400,000