Elite Performance Holding (BYLT) 10-Q 8 Sep 23 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2023	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	Mar. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		130,001,300
Document Quarterly Report	true
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 State Or Province	FL
Entity Address City Or Town	Miami
Entity Address Postal Zip Code	33137
City Area Code	844
Local Phone Number	426-2958
Entity Interactive Data Current	No
Document Transition Report	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 0	$ 8,993
Accounts receivable	23,688	25,202
Inventory	162,745	178,003
Prepaid expenses	0	1,951
Total Current Assets	186,433	214,148
Property and equipment, net	46,773	49,485
Right of use asset	124,327	130,381
TOTAL ASSETS	357,533	394,014
CURRENT LIABILITIES
Accounts payable	683,504	629,079
Accounts payable and accrued expenses related party	447,200	409,423
Bank overdraft	521	0
Accrued expenses	326,178	293,589
Lease liability - current	17,712	17,282
Notes payable, net of OID of $24,583 and $6,188, respectively	82,960	23,128
Advances	140,000	90,000
Convertible notes payable (net of debt discount)	555,250	545,250
Total Current Liabilities	2,253,325	2,007,751
Longterm Liabilities
Lease liability - long-term	92,896	95,993
PPP Loan	95,485	95,485
Total Long-Term Liabilities	188,381	191,478
Total Liabilities	2,441,706	2,199,229
Commitments and Contingencies	0	0
STOCKHOLDERS' DEFICIT
Preferred stock; $0.0001 par value, 35,000,000 shares authorized, 10,000,000 shares issued and outstanding as of March 31, 2023 and December 31, 2022, respectively	1,000	1,000
Common stock; $0.0001 par value, 465,000,000 shares authorized, 128,481,300 and 127,881,300 issued and outstanding as of March 31, 2023 and December 31, 2022, respectively	12,848	12,788
Shares to be issued	69,000	50,000
Additional paid-in capital	5,539,357	5,473,417
Accumulated deficit	(7,706,378)	(7,342,419)
Total Stockholders' Deficit	(2,084,173)	(1,805,214)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 357,533	$ 394,014

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Consolidated Balance Sheets
Notes payable, net of OID	$ 24,583	$ 6,188
Stockholders' Equity (Deficit):
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	465,000,000	465,000,000
Common stock, shares issued	128,481,300	127,881,300
Common stock, shares outstanding	128,481,300	127,881,300
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
	Mar. 31, 2023	Mar. 31, 2022
Consolidated Statements of Operations (Unaudited)
REVENUES	$ 9,908	$ 285
COST OF GOODS SOLD	15,258	6,443
GROSS PROFIT (LOSS)	(5,350)	(6,158)
OPERATING EXPENSES
Legal and accounting	66,723	31,046
Advertising	24,654	28,774
Consulting	116,964	416,600
General and administrative	113,038	74,341
Total Operating Expenses	321,379	550,761
OPERATING LOSS	(326,729)	(556,919)
OTHER INCOME (EXPENSE)
Interest expense	(37,230)	(25,105)
Total Other Income (Expense)	(37,230)	(25,105)
NET LOSS	$ (363,959)	$ (582,024)
BASIC AND DILUTED NET LOSS PER COMMON SHARE	$ 0	$ (0.01)
BASIC AND DILUTED WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	128,215,744	102,789,744

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Deficit (Unaudited) - USD ($)	Total	Preferred Stock	Shares to be issued	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Dec. 31, 2021		10,000,000		98,971,300
Balance, amount at Dec. 31, 2021	$ (1,988,728)	$ 1,000	$ 5,000	$ 9,896	$ 2,585,308	$ (4,589,932)
Reg D subscriptions, shares				5,000,000
Reg D subscriptions, amount	500,000	0	0	$ 500	499,500	0
Shares issued for services, share				3,390,000
Shares issued for services, amount	339,000	0	0	$ 339	338,661	0
Net loss	(582,024)	0	0	0	0	(582,024)
Balance, amount at Mar. 31, 2022	(1,731,751)	$ 1,000	5,000	$ 10,735	3,423,469	(5,171,956)
Balance, shares at Mar. 31, 2022		10,000,000		107,361,300
Balance, shares at Dec. 31, 2021		10,000,000		98,971,300
Balance, amount at Dec. 31, 2021	(1,988,728)	$ 1,000	5,000	$ 9,896	2,585,308	(4,589,932)
Balance, amount at Dec. 31, 2022	(1,805,214)	$ 1,000	50,000	$ 12,788	5,473,417	(7,342,419)
Balance, shares at Dec. 31, 2022		10,000,000		127,881,300
Reg D subscriptions, shares				600,000
Reg D subscriptions, amount	60,000	$ 0		$ 60	59,940	0
Net loss	(363,959)	0	0	0	0	(363,959)
Shares issued for services	16,000	0	10,000	0	6,000	0
Shares to be issued for Reg D subscriptions	9,000	0	9,000	0	0	0
Balance, amount at Mar. 31, 2023	$ (2,084,173)	$ 1,000	$ 69,000	$ 12,848	$ 5,539,357	$ (7,706,378)
Balance, shares at Mar. 31, 2023		10,000,000		128,481,300

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (363,959)	$ (582,024)
Items to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	11,104	1,063
Shares issued and to be issued for services	16,000	339,001
Depreciation expense	2,712	0
Changes in operating assets and liabilities
(Increase) / decrease in accounts receivable	1,514	0
(Increase) / decrease in inventory	15,258	(308,458)
(Increase) / decrease in prepaid expenses	1,951	(9,250)
(Increase) / decrease in other assets	6,054	0
Increase in accounts payable - Related party	37,778	35,900
Increase in accounts payable and accrued expenses	87,014	63,790
Net Cash Used in Operating Activities	(184,574)	(459,978)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	0	0
Net Cash Used in Investing Activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible debt	10,000	0
Proceeds from notes payable	99,376	0
Repayments of notes payable	(50,648)	0
Bank overdraft	521	0
Payments on financing leases	(2,668)	0
Proceeds from advances	50,000	0
Proceeds from sale of stock	0	500,000
Proceeds from sale of common stock and shares to be issued	69,000	0
Net Cash Provided by Financing Activities	175,581	500,000
Increase (Decrease) in Cash	(8,993)	40,022
CASH AT BEGINNING OF YEAR	8,993	1,801
CASH AT END OF YEAR	0	41,823
Supplemental Information:
Interest Paid	2,743	0
Taxes	$ 0	$ 0

GENERAL

GENERAL	3 Months Ended
	Mar. 31, 2023
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	3 Months Ended
	Mar. 31, 2023
Organization and Significant Accounting Policies
Organization and Significant Accounting Policies	Note 2 Organization and Significant Accounting Policies These consolidated 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 March 31, 2023 the Company had an accumulated deficit of $7,706,378. 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 consolidated 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. Principles of Consolidation and Basis of Presentation The consolidated financial statements include the operations of the Company and its wholly-owned subsidiary, Elite Beverage International Corp. All significant intercompany accounts and transactions have been eliminated in consolidation. The Company’s consolidated financial statements are prepared using the accrual method of accounting and are presented in accordance with U.S. Generally Accepted Accounting Principles (GAAP). 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. As of March 31, 2023 and December 31, 2022, we had $23,688 and $25,202 in accounts receivable respectively. The allowance for doubtful trade receivables was $0 as of March 31, 2023 and December 31, 2022, respectively. 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 March 31, 2023 and December 31, 2022, we had $162,745 and $178,003 in inventory respectively. We had no reserve for potentially obsolete inventory as of March 31, 2023 and December 31, 2022, respectively. Prepaid Expenses Prepaid expenses are expenditures that have not yet been consumed, and so are capitalized for a short period of time. They are initially recorded on the balance sheet as current assets, and are later charged to expense. As of March 31, 2023 and December 31, 2022, we had $0 and $1,951 in prepaid expenses, respectively. Basic and Diluted Loss Per Share The Company presents both basic and diluted earnings per share (EPS) on the face of the statement of operations. 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 March 31, 2023 and December 31, 2022, so then diluted EPS excluded all dilutive potential shares in the diluted EPS because their effect is anti-dilutive. As of March 31, 2023, the Company had $555,250 in convertible notes plus accrued interest of $281,304 that may be converted into 16,549,882 shares of common stock. As of December 31, 2022, the Company had $545,250 in convertible notes plus accrued interest of $259,971 that may be converted into 16,104,420 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. For the three months ended March 31, 2023 and 2022, we had $0 research and development (R&D) expense, respectively. 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 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. The company’s performance obligation is to deliver the product(s) per the contract and the obligation is met upon receipt of the product by the purchaser. Prices are predetermined plus applicable taxes and shipping costs. The company’s main source of revenue comes from distributors, retail stores and gyms, and online sales primarily coming from the company website and Amazon. 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, as of March 31, 2023 and 2022, we had $9,908 and $285, respectively in revenue from the sale of our products. Stock-Based Compensation 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 three months ended, as of March 31, 2023 and 2022, we did not record any impairment on our previously announced Patent acquisition, resulting in no other income (expense) being recognized. 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 recorded on the straight-line basis method over the estimated useful lives of the assets. Recently Issued Accounting Standards We adopted the following ASUs during 2022, none of which had a material impact to our consolidated financial statements or financial statement disclosures: ASU Effective Date 2021-04 Issuer’s Accounting for Certain Modifications or Exchanges of Warrants January 1, 2022 2021-05 Lessors - Certain Leases with Variable Lease Payments January 1, 2022 2021-08 Business Combinations: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers January 1, 2022 2022-06 Reference Rate Reform: Deferral of the Sunset Date of Topic 848 December 21, 2022 Accounting Standards Issued But Not Yet Adopted All other ASUs issued but not yet adopted were assessed and determined to be either not applicable or are not expected to have a material impact on our consolidated financial statements or financial statement disclosures.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 3 - RELATED PARTY TRANSACTIONS Accounts and Notes Payable related party For the three months ended March 31, 2023 and 2022, we had $9,000, 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 March 31, 2023, we had an outstanding balance due of $86,922, which is included in accounts payable related party. For the three months ended March 31, 2023 and 2022, we had $10,815 and $9,000, respectively, for un-reimbursed business expenses. As of March 31, 2023 and December 31,2022, we had outstanding balances due to Joey Firestone of $37,653 and $26,689, respectively, for un-reimbursed business expenses. As of March 31, 2023 and December 31 , For the three months ended March 31, 2023 and 2022, we had $0 in accounting expense respectively to “The Mosely Group.” owned by Reesa McKenzie. Ms. McKenzie is the sister of John McKenzie. As of March 31, 2023 and December 31, 2022, we had an outstanding balance due of $4,500, respectively, 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 $0.0001 per share) shares to be issued in the amount of $500 which were issued April 29, 2021. On May 6, 2022, the Company entered into a lease agreement with its CEO, Joey Firestone, for three cargo vans to be used for delivery and distribution of its products. Mr. Firestone is the guarantor of these vehicles, which he acquired for the sole purpose of the operations of Elite Beverage International. Total initial payments for all three vehicles were $19,000. Each vehicle has a purchase option upon the completion of the lease agreement. See Note 4 for additional details.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2023
LEASES
LEASES	NOTE 4 - LEASES 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 $142,613 right-of-use asset and $142,613 in a related party lease liability for our finance leases. For our finance leases, 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. On May 6, 2022, the Company entered into a lease agreement with its CEO, Joey Firestone, for three cargo vans to be used for delivery and distribution of its products. Mr. Firestone is the guarantor of these vehicles, which he acquired for the sole purpose of the operations of Elite Beverage International. The monthly payment for each vehicle is 66 months of $706.07(APR 8.99%) (2019 Mercedes Sprinter Van), 72 months of $806.76 (APR9.95%) (2019 Ford Transit Van), and 72 months of $796.94. (APR 10.59%) (2020 Ford Transit Van) Each vehicle has a purchase option upon the completion of the lease agreement. Total initial payments were $19,000 for all three vehicles which was $9,000. $5,000, and $5,000 for each one, respectively. The Company incurred amortization expense, which is included as part of selling, general and administrative expenses, of $6,054 and $0 plus interest expense of $2,743 and $0 during the three months ended March 31, 2023 and 2022, respectively. The tables below present financial information associated with our leases. March 31, December 31, Balance Sheet Classification 2023 2022 Right-of-use assets Other long-term assets $ 124,327 $ 130,381 Current lease liabilities Other current liabilities 17,712 17,282 Non-current lease liabilities Other long-term liabilities 92,896 95,993 As of March 31, 2023, our maturities of our lease liabilities are as follows: March 31, 2023 Maturity of lease liabilities Financing Leases 2023 $ 20,788 2024 27,717 2025 27,717 2026 27,717 2027 27,011 Thereafter 23,019 Total lease payments $ 154,675 Less: Imputed interest (44,067 ) Present value of lease liabilities $ 110,608

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2023
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 5 - PROPERTY AND EQUIPMENT The following is a summary of property and equipment—at cost, less accumulated depreciation: March 31, 2023 Trucks 55,000 Total cost 55,000 Less accumulated depreciation (8,227 ) Net, property and equipment $ 46,773 Depreciation expense for the three months ended March 31 2023 and 2022 was $2,712 and $0, respectively. The trucks are being depreciated over a useful life of 5 years.

COMMON STOCK AND COMMON STOCK W

COMMON STOCK AND COMMON STOCK WARRANTS	3 Months Ended
	Mar. 31, 2023
COMMON STOCK AND COMMON STOCK WARRANTS
COMMON STOCK AND COMMON STOCK WARRANTS	NOTE 6 - COMMON STOCK AND COMMON STOCK WARRANTS Common Stock The Company had authorized a total of 400,000,000 shares of Common Stock, par value of $0.0001 as of December 31, 2017 for Elite Beverage International. However, Elite Performance Holding Corp. is now the successor company and as of December 31, 2022 there are 465,000,000 (Four Hundred Sixty-Five Million) shares authorized, par value of $0.0001, respectively. On February 2, 2018, Elite Performance Holding Corp., owned and controlled by Firestone and McKenzie, acquired Elite Beverage International through a 1:2 common share exchange as follows: 50,000,000 common shares of Elite Performance Holding, Corp., in exchange for 100,000,000 common shares of Elite Beverage International, Inc. Shares Registered in the S-1 Registration Statement As of December 31, 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 $0.0001 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 Regulation D offering valued at $111,000 at a per share price of $0.10. In the year ended December 31, 2022, we issued 18,160,000 common subscription shares to accredited investors for subscription agreements in the amount of $1,811,001. In the year ended December 31, 2022, we have also received $10,000 for shares to be issued to accredited investors for subscription agreements. In the year ended December 31, 2022, we issued 8,350,000 shares for services in the amount of $835,000 valued at $0.10 per share. In the year ended December 31, 2022, we recognized $238,000 in shares issued and $40,000 in shares to be issued for settlement of accounts payable valued at $0.10 per share for a total of 2,780,000 shares. In the year ended December 31, 2022, we issued 20,000 shares in connection with a convertible note in the amount of $2,000 valued at $0.10 per share. The $2,000 was expensed in the year ended December 31, 2022. For the three months ended as of March 31, 2023, we issued (to be issued) shares for subscriptions: 100,000 shares in connection with our Regulation D offering in the amount of $10,000 valued at $0.10 per share. 500,000 shares in connection with our Regulation D offering in the amount of $50,000 valued at $0.10 per share. 90,000 shares to be issued in connection with our Regulation D offering in the amount of $9,000 valued at $0.10 per share. The $9,000 was expensed for the three months ended March 31, 2023. For the three months ended as of March 31, 2023, we issued (to be issued) shares for services: 100,000 shares to be issued in the amount of $10,000 valued at $0.10 per share. The $10,000 was expensed for the three months ended March 31, 2023. 30,000 shares to be issued in the amount of $3,000 valued at $0.10 per share. The $3,000 was expensed for the three months ended March 31, 2023. 30,000 shares to be issued in the amount of $3,000 valued at $0.10 per share. The $3,000 was expensed for the three months ended March 31, 2023. As of March 31, 2023 we had 128,481,300 common shares outstanding. Common Stock Warrants None.

PREFERRED STOCK

PREFERRED STOCK	3 Months Ended
	Mar. 31, 2023
PREFERRED STOCK
PREFERRED STOCK	NOTE 7 - PREFERRED STOCK The Company has authorized a total of 35,000,000 Shares of Preferred Stock, $0.0001 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. On March 03, 2023, Jon McKenzie transferred his ownership of 5,000,000 Series A Preferred shares with super voting rights to Chairman and CEO Joey Firestone.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2023
GOING CONCERN
GOING CONCERN	NOTE 8 - GOING CONCERN The Company’s consolidated 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 of sports drinks. 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	3 Months Ended
	Mar. 31, 2023
NOTE PAYABLE
NOTE PAYABLE	NOTE 9 - NOTE PAYABLE On April 30, 2020 Elite Beverage International was approved for a loan for $201,352 through the Payment Protection Program (PPP) 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. On the PPP loan, interest expense was $239 for the three months ended March 31 2023 and 2022, respectively. The balance of this PPP loan is $95,485 as of March 31, 2023 and December 31, 2022, respectively. During the year ended December 31, 2022 and the first quarter of 2023, the Company entered into a non-convertible, non-interest bearing advance for $90,000 and $50,000, respectively from a third party and the monies will be paid back over the course of the next 12 months. As of March 31, 2023 and December 31, 2022, the balance of this advance is $140,000 and $90,000, respectively. In January of 2023, the Company entered into a refinance agreement with a third party that held the original agreement on July of 2022. In July of 2022, the Company entered into a receivables and sale note payable agreement with a third party. The funded amount by the third party was $50,460, this amount is the purchase price less fees and is the net amount funded to the Company. This note will be paid back with 48 weekly installments of $1,332, for a total amount of $63,960 to be paid back. The note contains Original Issue Discount (OID) of $13,500 at issuance. As of December 31, 2022, the Company owes $29,316 on this note payable and the OID balance is $6,188, leaving a net balance of $23,128. The Company has recorded $7,313 as interest expense for the year ended December 31, 2022 related to this OID. For the refinance terms in January of 2023 agreement, the Company funded amount by the third party was $98,500, this amount is the purchase price less fees and is the net amount funded to the Company. This note will be paid back with 60 weekly installments of $2,133, for a total amount of $128,000 to be paid back. This note contains Original Issue Discount (OID) of $29,500 at issuance. As of March 31, 2023, the Company owes $107,543 on this note payable and the OID balance is $24,583, leaving a net balance of $82,960. The Company has recorded $4,917 as interest expense for the three months ended March 31, 2023 related to this OID.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2023
CONVERTIBLE NOTES PAYABLE
CONVERTIBLE NOTES PAYABLE	NOTE 10 - 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 are 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 and had an outstanding balance of $0 as of September 30, 2022. On May 14, 2019 we paid $5,000 of principal on this note and as of March 31, 2023 and December 31, 2022, the outstanding balance was $152,500, respectively. On March 28, 2019 the Company issued David Stoccardo an additional convertible promissory note in the amount of $7,875, with the same terms as his convertible note issued on January 7, 2019 and it was fully satisfied as of December 31, 2022. On July 5, 2022, the Company issued 20,000 shares to this note holder and recorded $2,000 as additional interest expense for these shares, valued at $0.10 per share. The $2,000 of additional interest expense was expensed in the year ended December 31, 2022. The balance of this note as of March 31, 2023 and December 31, 2022 is $0, respectively. This note is in default and is accruing interest at the default rate of 18%. 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. March 31, 2023 and December 31, 2022, balance on this debt discount was $0, respectively. 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. The outstanding balance on this note as of March 31, 2023 and December 31, 2022 was $189,000, respectively. This note is in default and is accruing interest at the default rate of 18%. 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 for the year ended December 31, 2022 leaving a balance of $0 and the convertible note had an outstanding balance of $157,500 as of March 31, 2023 and December 31, 2022, respectively. This note is in default and is accruing interest at the default rate of 18%. 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 issue 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 nine months ended September 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 and $703 for the year ended December 31, 2022 leaving a balance of $0. The outstanding balance on the note was $26,250 as of March 31, 2023 and December 31, 2022, respectively. This note is in default and is accruing interest at the default rate of 18%. 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 March 31, 2023 and December 31, 2022, respectively. This note is in default and is accruing interest at the default rate of 18%. On March 1, 2023 we entered into a convertible promissory note in the amount of $10,000 with an interest rate of 8% per annum and a maturity date of March 1, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.50. The outstanding balance on the note was $10,000 as of March 31, 2023 Total interest expense including discount amortization on the above notes for the 3 months ended March 31, 2023 and 2022 was $37,230 includes the finance lease interest on automobiles as referenced in Note 4 and $25,105, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2023
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 11 - COMMITMENTS AND CONTINGENCIES None

CONCENTRATIONS

CONCENTRATIONS	3 Months Ended
	Mar. 31, 2023
CONCENTRATIONS
CONCENTRATIONS	NOTE 12 - CONCENTRATIONS Concentration of Major Customers As of December 31, 2022, the Company’s trade accounts receivables were $25,202 and 1 customer accounted for 90% of the trade accounts receivable balance. For the year ended December 31, 2022, the Company received approximately 23% of its revenue from online sales and 1 customer accounted for 15% of total revenue. As of March 31, 2023, the Company’s trade accounts receivables were $23,688 and 1 customer accounted for 90% of the trade accounts receivable balance. For three months ended March 31, 2023, the Company received approximately 68% of its revenue from online sales.

INVENTORY

INVENTORY	3 Months Ended
	Mar. 31, 2023
INVENTORY
INVENTORY	NOTE 13 - INVENTORY As of March 31, 2023, the Company’s inventory was $162,745, which consisted of $48,304 in raw material and $114,441 in finished goods. As of December 31, 2022, the Company’s inventory was $178,003, which consisted of $46,740 in raw material and $131,263 in finished goods.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 14 - SUBSEQUENT EVENTS In accordance with ASC 855, the Company has analyzed its operations subsequent to March 31, 2023 through the date these consolidated financial statements were issued and has reported the following events: In April of 2023, the Company issued 400,000 shares of common stock to Erica Stump for outstanding debt of $40,000. In May of 2023, the Company entered into a convertible promissory note in the amount of $25,000 with an interest rate of 10% per annum and a maturity date of May 3, 2024. From April 1, 2023 to June 30, 2023, the Company has issued a total of 400,000 shares of common stock from the Reg. D offering and 760,000 shares of common stock for services provided. From July 1, 2023 to August 31, 2023, the Company has issued a total of 610,000 shares of common stock for consulting services provided. As of September 8, 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)	3 Months Ended
	Mar. 31, 2023
Organization and Significant Accounting Policies
Principles of Consolidation and Basis of Presentation	The consolidated financial statements include the operations of the Company and its wholly-owned subsidiary, Elite Beverage International Corp. All significant intercompany accounts and transactions have been eliminated in consolidation. The Company’s consolidated financial statements are prepared using the accrual method of accounting and are presented in accordance with U.S. Generally Accepted Accounting Principles (GAAP). 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. As of March 31, 2023 and December 31, 2022, we had $23,688 and $25,202 in accounts receivable respectively. The allowance for doubtful trade receivables was $0 as of March 31, 2023 and December 31, 2022, respectively.
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 March 31, 2023 and December 31, 2022, we had $162,745 and $178,003 in inventory respectively. We had no reserve for potentially obsolete inventory as of March 31, 2023 and December 31, 2022, respectively.
Prepaid Expenses	Prepaid expenses are expenditures that have not yet been consumed, and so are capitalized for a short period of time. They are initially recorded on the balance sheet as current assets, and are later charged to expense. As of March 31, 2023 and December 31, 2022, we had $0 and $1,951 in prepaid expenses, respectively.
Basic and Diluted Loss Per Share	The Company presents both basic and diluted earnings per share (EPS) on the face of the statement of operations. 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 March 31, 2023 and December 31, 2022, so then diluted EPS excluded all dilutive potential shares in the diluted EPS because their effect is anti-dilutive. As of March 31, 2023, the Company had $555,250 in convertible notes plus accrued interest of $281,304 that may be converted into 16,549,882 shares of common stock. As of December 31, 2022, the Company had $545,250 in convertible notes plus accrued interest of $259,971 that may be converted into 16,104,420 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. For the three months ended March 31, 2023 and 2022, we had $0 research and development (R&D) expense, respectively.
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 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. The company’s performance obligation is to deliver the product(s) per the contract and the obligation is met upon receipt of the product by the purchaser. Prices are predetermined plus applicable taxes and shipping costs. The company’s main source of revenue comes from distributors, retail stores and gyms, and online sales primarily coming from the company website and Amazon. 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, as of March 31, 2023 and 2022, we had $9,908 and $285, respectively in revenue from the sale of our products.
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. In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (Topic 718). This update is intended to reduce cost and complexity and to improve financial reporting for share-based payments issued to non-employees (for example, service providers, external legal counsel, suppliers, etc.). The ASU expands the scope of Topic 718, Compensation-Stock Compensation, which currently only included share-based payments issued to employees, to also include share-based payments issued to non-employees for goods and services. Consequently, the accounting for share-based payments to non-employees and employees will be substantially aligned. This standard has been  effective and applied for financial statements issued by public companies for the annual and interim periods after December 15, 2018.
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 three months ended, as of March 31, 2023 and 2022, we did not record any impairment on our previously announced Patent acquisition, resulting in no other income (expense) being recognized.
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 recorded on the straight-line basis method over the estimated useful lives of the assets.
Recently Issued Accounting Standards	We adopted the following ASUs during 2022, none of which had a material impact to our consolidated financial statements or financial statement disclosures: ASU Effective Date 2021-04 Issuer’s Accounting for Certain Modifications or Exchanges of Warrants January 1, 2022 2021-05 Lessors - Certain Leases with Variable Lease Payments January 1, 2022 2021-08 Business Combinations: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers January 1, 2022 2022-06 Reference Rate Reform: Deferral of the Sunset Date of Topic 848 December 21, 2022
Accounting Standards Issued But Not Yet Adopted	ASU 2022-02, Financial Instruments – Credit Losses, Troubled Debt Restructurings and Vintage Disclosures. In March 2022, the FASB issued a new accounting standard that eliminates the troubled debt recognition and measurement guidance. The new standard requires that an entity apply the loan refinancing and restructuring guidance in ASC 310 to all loan modifications and/or receivable modifications. It also enhances disclosure requirements for certain refinancings and restructurings by creditors when a borrower is experiencing financial difficulty and requires disclosure of current-period gross charge-offs by year of origination in the vintage disclosure. The new standard is effective and has been applied for fiscal years, and interim periods within those fiscal years, beginning after January 1, 2023. All other ASUs issued but not yet adopted were assessed and determined to be either not applicable or are not expected to have a material impact on our consolidated financial statements or financial statement disclosures.

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2023
LEASES
Schedule of classification of leases	March 31, December 31, Balance Sheet Classification 2023 2022 Right-of-use assets Other long-term assets $ 124,327 $ 130,381 Current lease liabilities Other current liabilities 17,712 17,282 Non-current lease liabilities Other long-term liabilities 92,896 95,993
Schedule of maturities of lease liabilities	March 31, 2023 Maturity of lease liabilities Financing Leases 2023 $ 20,788 2024 27,717 2025 27,717 2026 27,717 2027 27,011 Thereafter 23,019 Total lease payments $ 154,675 Less: Imputed interest (44,067 ) Present value of lease liabilities $ 110,608

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2023
PROPERTY AND EQUIPMENT
Summary of property and equipment	March 31, 2023 Trucks 55,000 Total cost 55,000 Less accumulated depreciation (8,227 ) Net, property and equipment $ 46,773

GENERAL (Details Narrative)

GENERAL (Details Narrative) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Oct. 01, 2021	Aug. 01, 2020	Feb. 02, 2018	Dec. 31, 2017
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares issued	128,481,300	127,881,300
Common Stocks Member
Ownership percentages	100%
Patent shares issued					200,000
Intellectual property and patent ownership shares				400,000
Intellectual property and patent ownership shares value				$ 20,000
Impairment loss			$ 20,000
Common stock, par value							$ 0.0001
Firestone and McKenzie [Member]
Common stock, par value	$ 0.0001					$ 0.0001
Common stock, shares issued						50,000,000
Shares issued						100,000,000

Organization and Significant _3

Organization and Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Organization and Significant Accounting Policies
Accumulated deficit	$ (7,706,378)
FDIC insured amount	250,000
Allowance for doubtful trade receivables	0		$ 0
Accounts Receivable	23,688		25,202
Inventory	162,745		178,003
Convertible notes	555,250		545,250
Prepaid Expenses	0		1,951
Accrued interest	$ 281,304		$ 259,971
Convertible notes converted in common stock shares	16,549,882		16,104,420
Research and development expense	$ 0	$ 0
Revenue	$ 9,908	$ 285

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 29, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	May 06, 2022	Dec. 31, 2017
Shares issued par value		$ 0.0001		$ 0.0001
Un-reimbursed business expense		$ 10,815	$ 9,000
Elite Beverage International [Member]
Shares issued	5,000,000
Shares issued par value	$ 0.0001					$ 0.0001
Shares issued, value	$ 500
Mr. Clark [Member]
Outstanding balance		86,922
Consulting expense		9,000	9,000
Joey Firestone [Member]
Initial payment for vehicles					$ 19,000
Outstanding balance un-reimbursed business expense		37,653	26,689
Outstanding balance, consulting services		40,000	55,000
Outstanding balance, salary		278,125	$ 245,312
The Mosely Group [Member]
Outstanding balance		4,500		$ 4,500
Accounting expense		$ 0

LEASES (Details)

LEASES (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Other long-term assets [Member]
Right-of-use assets	$ 124,327	$ 130,381
Other current liabilities [Member]
Current lease liabilities	17,712	17,282
Other long-term liabilities [Member]
Non-current lease liabilities	$ 92,896	$ 95,993

LEASES (Details 1)

LEASES (Details 1)	Mar. 31, 2023 USD ($)
LEASES
2023	$ 20,788
2024	27,717
2025	27,717
2026	27,717
2027	27,011
Thereafter	23,019
Total lease payments	154,675
Less: Imputed interest	(44,067)
Present value of lease liabilities	$ 110,608

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)		3 Months Ended
	May 06, 2022	Mar. 31, 2023	Mar. 31, 2022
Related party lease liability		$ 142,613
Right-of-use asset		142,613
Selling, general and administrative expenses		6,054	$ 0
Interest expense		$ 2,743	$ 0
Joey Firestone, CEO [Member]
Description of lease agreement	The monthly payment for each vehicle is 66 months of $706.07(APR 8.99%) (2019 Mercedes Sprinter Van), 72 months of $806.76 (APR9.95%) (2019 Ford Transit Van), and 72 months of $796.94. (APR 10.59%) (2020 Ford Transit Van) Each vehicle has a purchase option upon the completion of the lease agreement
Total initial payments	$ 19,000
Joey Firestone, CEO [Member] | Vehicle One [Member]
Total initial payments	9,000
Joey Firestone, CEO [Member] | Vehicle Two [Member]
Total initial payments	5,000
Joey Firestone, CEO [Member] | Vehicle Three [Member]
Total initial payments	$ 5,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Property and equipment	$ 55,000
Less accumulated depreciation	(8,227)
Net, property and equipment	46,773	$ 49,485
Trucks [Member]
Property and equipment	$ 55,000

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
PROPERTY AND EQUIPMENT
Depreciation expense	$ 2,712	$ 0
Estimated useful life	5 years

COMMON STOCK AND COMMON STOCK_2

COMMON STOCK AND COMMON STOCK WARRANTS (Details Narrative) - USD ($)		1 Months Ended			3 Months Ended		12 Months Ended
	Feb. 02, 2018	Nov. 30, 2021	Apr. 29, 2021	Jan. 21, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	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
Common shares outstanding					128,481,300
Shares issued par value					$ 0.0001		$ 0.0001
Common subscription shares issued to accredited investors, shares					16,549,882		16,104,420
Shares issued for service, amount						$ 339,000
Common stock shares issued					128,481,300		127,881,300
Convertible note payable					$ 555,250		$ 545,250
Subscription Agreements [Member]
Common subscription shares issued to accredited investors, shares							18,160,000
Shares issued for consideration, amount							$ 10,000
Common stock, subscriptions, value							$ 1,811,001
Restricted Stock [Member]
Shares issued par value							$ 0.10
Common subscription shares issued to accredited investors, shares				4,176,000
Shares issued for service, shares							8,350,000
Recognized shares issued amount							$ 238,000
Shares to be issued for settlement of accounts payable							$ 40,000
Shares price per shares							$ 0.10
Shares issued for service, amount							$ 835,000
Total Restricted Shares issued							2,780,000
Oprating expences							$ 2,000
Shares issued for consideration, shares			5,000,000
Shares issued for consideration, amount			$ 500
Shares issued for for patent acquisition, shares					400,000
Shares issued for for patent acquisition, value					$ 20,000
Impairment loss								$ 20,000
Common stock shares issued							20,000
Common stock, subscriptions, value				$ 208,800
Convertible note payable							$ 2,000
Share price							$ 0.10
Restricted Stock [Member] | Consulting and advertising [Member]
Shares issued for service, shares								3,287,000
Shares issued for service, amount								$ 160,547
Restricted Stock [Member] | Regulation D offering [Member]
Share price		$ 0.10
Common shares issued, value		$ 111,000
Common shares issued, shares		1,110,000
Restricted Stock [Member] | Commitement fee [Member]
Shares issued for service, shares					60,000
Shares issued for service, amount					$ 3,000
Restricted Stock [Member] | Regulation D Offering 1 [Member]
Share price					$ 0.10
Common shares issued, value					$ 10,000
Common shares issued, shares					100,000
Restricted Stock [Member] | Regulation D Offering 2 [Member]
Share price					$ 0.10
Common shares issued, value					$ 50,000
Common shares issued, shares					500,000
Restricted Stock [Member] | Regulation D Offering 3 [Member]
Share price					$ 0.10
Common shares issued, value					$ 9,000
Shares for subscriptions expences					$ 9,000
Common shares issued, shares					90,000
Restricted Stock 2 [Member]
Shares issued for service, shares					30,000
Shares price per shares					$ 0.10
Shares issued for service, amount					$ 3,000
Expences shares for services in amount					$ 3,000
Restricted Stock 1 [Member]
Shares issued for service, shares					100,000
Shares price per shares					$ 0.10
Shares issued for service, amount					$ 10,000
Expences shares for services in amount					$ 10,000
Restricted Stock 3 [Member]
Shares issued for service, shares					30,000
Shares price per shares					$ 0.10
Shares issued for service, amount					$ 3,000
Expences shares for services in amount					$ 3,000
Elite Beverage International [Member]
Common Stock, Shares Authorized									400,000,000
Shares issued par value			$ 0.0001						$ 0.0001
Business acquisition transaction description	50,000,000 common shares of Elite Performance Holding, Corp., in exchange for 100,000,000 common shares of Elite Beverage International, Inc
Common shares issued, value			$ 500
Common shares issued, shares			5,000,000

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - USD ($)	Mar. 03, 2023	Feb. 02, 2018	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2017
Preferred Stock, shares authorized			35,000,000	35,000,000
Preferred stock, par value			$ 0.0001	$ 0.0001
Preferred stock, value issued			$ 1,000	$ 1,000
Preferred stock, shares issued			10,000,000	10,000,000
Series A Preferred Stock [Member]
Preferred stock, value issued					$ 1,000
Preferred stock, shares issued					10,000,000
Business acquisition transaction description		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
Transferred ownership of preferred shares	5,000,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)		1 Months Ended			3 Months Ended		12 Months Ended
	Sep. 02, 2021	Jan. 31, 2023	Jul. 31, 2022	Apr. 30, 2020	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Advances					$ 50,000		$ 90,000
Balances of advances					140,000		90,000
Proceeds from third party debt					99,376	$ 0
Installment Amount					50,648	0
Notes payable					82,960		23,128
Interest expense					37,230	25,105
Refinance Agreement
Proceeds from third party debt		$ 98,500	$ 50,460
Total Number of installments		60 years	48 years
Installment Amount		$ 2,133	$ 1,332
Total Payable to third party		128,000	63,960
Original issue discount, at issuance		$ 29,500	$ 13,500
Interest expense on original issue discount					4,917		7,313
Notes payable					107,543		29,316
Original issue discount balance					24,583		6,188
Net balance of notes payable					82,960		23,128
Elite Beverage International [Member]
Forgiveness loan amount	$ 105,867
Interest rates				0.98%
Loan through paycheck protection program				$ 201,352
Maturity date				Apr. 23, 2022
Interest expense					239	$ 239
Balance of PPP loan					$ 95,485		$ 95,485

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)						1 Months Ended							3 Months Ended		9 Months Ended	12 Months Ended
	Mar. 01, 2023	Jul. 05, 2022	Dec. 04, 2019	May 14, 2019	Jan. 07, 2019	Dec. 31, 2022	Sep. 16, 2021	Jul. 21, 2021	Apr. 30, 2020	Jan. 17, 2020	Mar. 28, 2019	Jan. 17, 2019	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Interest rate	8%
Maturity date	Mar. 01, 2024								Apr. 23, 2022
Description of conversion of debt	The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.50
Outstanding balance of notes payable													$ 10,000
Interest expense including discount amortization													37,230	$ 25,105
Convertible promissory note	$ 10,000												10,000	0
Common stock value						$ 12,788							12,848			$ 12,788
Additional interest expense against issuing shares													37,230	25,105
Debt discount													$ 11,104	$ 1,063
Common stock shares issued						127,881,300							128,481,300			127,881,300
David Stoccardo [Member]
Interest rate			8%		8%
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		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
Outstanding balance of notes payable						$ 189,000							$ 189,000		$ 0	$ 189,000
Convertible promissory note			$ 189,000		$ 157,500						$ 7,875
Common shares issued, shares												400,000
Common stock value												$ 20,000
Original discount fees			$ 9,000												7,500
Payment of principal amount				$ 5,000
Outstanding balance				$ 152,500
Issued shares		20,000
Issued shares, value per share		$ 0.10
Additional interest expense against issuing shares		$ 2,000
Balance of note payable						0							0			0
Interest expense debt						2,000
Debt discount						0							0			0
Default rate of interest			18%		18%
Shares issued on commitments,shares			500,000
Shares issued on commitments, amounts			$ 25,000
Amortized of debt																	$ 0	$ 23,288	$ 1,712
The Hillyer Group Inc [Member]
Interest rate							12%	8%				8%
Maturity date							Sep. 16, 2022	Jul. 21, 2022				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	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
Outstanding balance of notes payable						157,500							157,500			157,500
Convertible promissory note							$ 20,000	$ 26,250				$ 157,500
Common stock value								3,000				20,000
Original discount fees								$ 1,250				$ 7,500
Additional interest expense against issuing shares																703	547
Default rate of interest								18%		18%
Amortized of debt																1,500	1,048	$ 26,452
Common stock shares issued								60,000				400,000
Balance of interest expense								$ 0
Balance of amortized debt discount																0
The Hillyer Group Inc One [Member]
Outstanding balance of notes payable						26,250							26,250			26,250
Amortized of debt															1,500		$ 1,458
Balance of amortized debt discount															$ 42
The Hillyer Group Inc Two [Member]
Outstanding balance of notes payable						$ 20,000							$ 20,000			$ 20,000

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounts receivables	$ 23,688	$ 25,202
One Customer [Member]
Percentages of revenue	68%	23%
Percentages of total revenue		15%

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
INVENTORY
Inventory	$ 162,745	$ 178,003
Inventory, raw material	48,304	46,740
Inventory, finished goods	$ 114,441	$ 131,263

SUBSEQUENTS EVENTS (Details Nar

SUBSEQUENTS EVENTS (Details Narrative) - USD ($)		1 Months Ended			2 Months Ended	3 Months Ended
	Mar. 01, 2023	May 31, 2023	Apr. 30, 2023	Apr. 30, 2020	Aug. 31, 2023	Jun. 30, 2023	Sep. 08, 2023	Mar. 31, 2023	Dec. 31, 2022
Maturity date	Mar. 01, 2024			Apr. 23, 2022
Common stock shares issued								128,481,300	127,881,300
Shares issued par value								$ 0.0001	$ 0.0001
Subsequent Event [Member]
Common shares issued, shares					610,000
Subsequent Event [Member] | April 2023 [Member] | Erica Stump [Member]
Outstanding debt balance			$ 40,000
Common stock shares issued			400,000
Subsequent Event [Member] | May 2023 [Member]
Maturity date		May 03, 2024
Interest rate		10%
Convertible promissory note amount		$ 25,000
Subsequent Event [Member] | June 21 2023 [Member] | Reg D Offering [Member]
Shares issued for service						760,000
Common stock shares issued during period						400,000
Subsequent Event [Member] | July 10, 2023 [Member]
Common stock shares issued							130,001,300
Shares issued par value							$ 0.0001