Elite Performance Holding (BYLT) S-1/A 25 Nov 24 IPO registration (amended) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2024
Cover [Abstract]
Entity Registrant Name	Elite Performance Holding Corp.
Entity Central Index Key	0001753681
Document Type	S-1/A
Amendment Flag	true
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
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
Amendment Description	This Registration Statement contains two forms of prospectuses: one to be used in connection with the public offering of 3,750,000  shares of common stock through the underwriters named herein (the “Prospectus”) and one to be used in connection with the potential resale by selling stockholders of up to  2,012,778  shares of common stock, which includes 1,060,000 shares issuable upon the exercise of certain outstanding warrants (the “Resale Prospectus”). The Prospectus and the Resale Prospectus will be identical in all respects except for the alternate pages for the Resale Prospectus included herein which are labeled “Alternate Pages for Resale Prospectus.”

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 94	$ 52	$ 8,993
Accounts receivable		0	25,202
Inventory	25,761	30,802	178,003
Prepaid expenses	22,265	0	1,951
Total Current Assets	48,120	30,854	214,149
Property and equipment, net	30,257	38,484	49,485
Right of use asset	83,934	101,400	130,381
TOTAL ASSETS	162,311	170,738	394,015
CURRENT LIABILITIES
Accounts payable	944,575	879,943	629,079
Accounts payable and accrued expenses related party	712,475	633,314	409,423
Accrued expenses	290,802	397,112	293,589
Lease liability - current	22,268	19,064	17,282
Advances	29,500	215,000	90,000
Convertible notes payable (net of debt discount)	1,345,495	820,250	545,250
Notes payable, net of OID of $0 and $6,188, respectively		0	23,128
Total Current Liabilities	3,345,115	2,964,683	2,007,751
Longterm Liabilities
Lease liability - long-term	61,240	76,930	95,993
PPP Loan	95,485	95,485	95,485
Total Long-Term Liabilities	156,725	172,415	191,478
Total Liabilities	3,501,840	3,137,098	2,199,229
Total Liabilities	3,501,840	3,137,098	2,199,229
Commitments and Contingencies	0	0	0
STOCKHOLDERS' DEFICIT
Preferred stock; $0.0001 par value, 35,000,000 shares authorized, 10,000,000 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively	1,000	1,000	1,000
Common stock; $0.0001 par value, 465,000,000 shares authorized, 109,081,270 and 130,397,550 issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	12,763	13,040	12,788
Shares to be issued	50,000	50,000	50,000
Additional paid-in capital	6,476,849	5,759,788	5,473,417
Accumulated deficit	(9,880,141)	(8,790,188)	(7,342,419)
Total Stockholders' Deficit	(3,339,529)	(2,966,360)	(1,805,214)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	162,311	170,738	394,015
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 162,311	$ 170,738	$ 394,015

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Consolidated Balance Sheets
Notes payable, net of OID		$ 0	$ 6,188
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	35,000,000	35,000,000	35,000,000
Preferred stock, shares issued	10,000,000	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000	10,000,000
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	465,000,000	465,000,000	465,000,000
Common stock, shares issued	109,081,270	130,397,550	127,881,300
Common stock, shares outstanding	109,081,270	130,397,550	127,881,300

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Consolidated Statements of Operations (Unaudited)
REVENUES	$ 0	$ 13,433	$ 681	$ 40,141	$ 40,210	$ 90,588
REVENUES - RELATED PARTIES					2,359	0
COST OF GOODS SOLD	0	13,267	5,560	43,476	155,804	126,586
GROSS PROFIT (LOSS)	0	166	(4,879)	(3,335)	(113,235)	(35,998)
OPERATING EXPENSES
Legal and accounting	99,029	65,765	210,530	206,406	228,886	283,805
Advertising	11,982	21,251	20,479	63,462	65,169	310,767
Consulting	63,156	140,900	357,573	372,724	432,224	1,367,794
General and administrative	100,783	141,815	323,493	387,829	472,266	645,468
Total Operating Expenses	274,950	369,731	912,075	1,030,421	1,198,545	2,607,834
OPERATING LOSS	(274,950)	(369,565)	(916,954)	(1,033,756)	(1,311,780)	(2,643,832)
OTHER INCOME (EXPENSE)
Gain on debt forgiveness					0	6,000
Other income	2,700	10,188	4,945	10,188	12,673	0
Interest expense	(86,072)	(40,797)	(177,944)	(113,666)	(148,662)	(114,655)
Total Other Expense	(83,372)	(30,609)	(172,999)	(103,478)	(161,334)	(108,655)
NET LOSS	$ (358,322)	$ (400,174)	$ (1,089,953)	$ (1,137,234)	$ (1,447,769)	$ (2,752,487)
BASIC AND DILUTED NET LOSS PER COMMON SHARE	$ 0	$ 0	$ (0.01)	$ (0.01)	$ (0.01)	$ (0.02)
BASIC AND DILUTED WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	109,110,083	129,758,257	113,116,443	128,996,245	129,334,725	112,815,779

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Deficit (Unaudited) - USD ($)	Total	Common Stock	Preferred Stock	Shares to be issued	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Dec. 31, 2021		98,971,300	10,000,000
Balance, amount at Dec. 31, 2021	$ (1,988,728)	$ 9,896	$ 1,000	$ 5,000	$ 2,585,308	$ (4,589,932)
Reg D subscriptions, shares		18,160,000
Reg D subscriptions, amount	1,811,001	$ 1,817	0	(5,000)	1,814,184	0
Shares issued for settlement of accounts payable, shares		2,380,000
Shares issued for settlement of accounts payable, amount	278,000	$ 238	0	40,000	237,762	0
Shares issued for services, shares		8,350,000
Shares issued for services, amount	835,000	$ 835	0	0	834,165	0
Shares issued in connection with convertible debt, shares		20,000
Shares issued in connection with convertible debt, amount	2,000	$ 2	0	0	1,998	0
Shares to be issued for Reg D subscriptions	10,000	0	0	10,000	0	0
Net loss	(2,752,487)	0	0	0	0	(2,752,487)
Shares issued in connection with convertible debt, amount	0
Balance, amount at Dec. 31, 2022	(1,805,214)	$ 12,788	$ 1,000	50,000	5,473,417	(7,342,419)
Balance, shares at Dec. 31, 2022		127,881,300	10,000,000
Net loss	(363,959)					(363,959)
Shares to be issued for Reg D subscriptions, shares		600,000
Shares to be issued for Reg D subscriptions, amount	69,000	$ 60		9,000	59,940
Shares issued for services amount	16,000			10,000	6,000
Balance, amount at Mar. 31, 2023	(2,084,173)	$ 12,848	$ 1,000	69,000	5,539,357	(7,706,378)
Balance, shares at Mar. 31, 2023		128,481,300	10,000,000
Balance, shares at Dec. 31, 2022		127,881,300	10,000,000
Balance, amount at Dec. 31, 2022	(1,805,214)	$ 12,788	$ 1,000	50,000	5,473,417	(7,342,419)
Net loss	(1,137,234)
Shares issued in connection with convertible debt, amount	45,000
Balance, amount at Sep. 30, 2023	(2,692,448)	$ 13,009	$ 1,000	50,000	5,723,196	(8,479,653)
Balance, shares at Sep. 30, 2023		130,091,300	10,000,000
Balance, shares at Dec. 31, 2022		127,881,300	10,000,000
Balance, amount at Dec. 31, 2022	(1,805,214)	$ 12,788	$ 1,000	50,000	5,473,417	(7,342,419)
Shares issued for services, shares		1,570,000
Shares issued for services, amount	157,000	$ 157	0	0	156,843	0
Shares issued in connection with convertible debt, shares		200,000
Shares issued in connection with convertible debt, amount	55,000	$ 20	0	0	54,980	0
Net loss	(1,447,769)		0	0	0	(1,447,769)
Shares to be issued for Reg D subscriptions, shares		730,000
Shares to be issued for Reg D subscriptions, amount	73,000	$ 73	0	0	72,927	0
Shares issued as consideration for execution of promissory notes, shares		16,250
Shares issued as consideration for execution of promissory notes, amount	1,623	$ 2	0		1,621
Shares issued in connection with convertible debt, amount	55,000
Balance, amount at Dec. 31, 2023	(2,966,360)	$ 13,040	$ 1,000	50,000	5,759,788	(8,790,188)
Balance, shares at Dec. 31, 2023		130,397,550	10,000,000
Balance, shares at Mar. 31, 2023		128,481,300	10,000,000
Balance, amount at Mar. 31, 2023	(2,084,173)	$ 12,848	$ 1,000	69,000	5,539,357	(7,706,378)
Reg D subscriptions, shares		130,000
Reg D subscriptions, amount	13,000	$ 13	0	0	12,987	0
Shares issued for services, shares		660,000
Shares issued for services, amount	60,000	$ 66	0	0	59,934	0
Net loss	(373,101)	$ 0	0	0	0	(373,101)
Shares to be issued for Reg D subscriptions	(9,000)			(9,000)
Shares to be issued for Services	(10,000)			(10,000)
Shares issued in connection with convertible debt, shares		120,000
Shares issued in connection with convertible debt, amount	35,000	$ 12	0	0	34,988	0
Balance, amount at Jun. 30, 2023	(2,368,274)	$ 12,939	$ 1,000	50,000	5,647,266	(8,079,479)
Balance, shares at Jun. 30, 2023		129,391,300	10,000,000
Shares issued for services, shares		660,000
Shares issued for services, amount	66,000	$ 66	$ 0	0	65,934	0
Net loss	(400,174)	$ 0	0	0	0	(400,174)
Shares issued in connection with convertible debt, shares		40,000
Shares issued in connection with convertible debt, amount	10,000	$ 4	0	0	9,996	0
Balance, amount at Sep. 30, 2023	(2,692,448)	$ 13,009	$ 1,000	50,000	5,723,196	(8,479,653)
Balance, shares at Sep. 30, 2023		130,091,300	10,000,000
Balance, shares at Dec. 31, 2023		130,397,550	10,000,000
Balance, amount at Dec. 31, 2023	(2,966,360)	$ 13,040	$ 1,000	50,000	5,759,788	(8,790,188)
Net loss	(496,619)					(496,619)
Shares issued as consideration for execution of promissory notes, shares		50,000
Shares issued as consideration for execution of promissory notes, amount	5,000	$ 5	0	0	4,995	0
Shares to be issued for Services	86,000	$ 86	0	0	85,914	0
Shares issued in connection with convertible debt, shares		140,000
Shares issued in connection with convertible debt, amount	35,000	$ 14	0	0	34,986	0
Shares to be issued for Services, shares		860,000
Retirement of founder shares, shares		(25,000,000)
Retirement of founder shares, amount	0	$ (2,500)			2,500
Warrants issued for services	77,623				77,623
Balance, amount at Mar. 31, 2024	(3,259,356)	$ 10,645	$ 1,000	50,000	5,965,806	(9,286,807)
Balance, shares at Mar. 31, 2024		106,447,550	10,000,000
Balance, shares at Dec. 31, 2023		130,397,550	10,000,000
Balance, amount at Dec. 31, 2023	(2,966,360)	$ 13,040	$ 1,000	50,000	5,759,788	(8,790,188)
Net loss	(1,089,953)
Shares issued in connection with convertible debt, amount	491,786
Balance, amount at Sep. 30, 2024	(3,339,529)	$ 12,763	$ 1,000	50,000	6,476,849	(9,880,141)
Balance, shares at Sep. 30, 2024		109,081,270	10,000,000
Balance, shares at Mar. 31, 2024		106,447,550	10,000,000
Balance, amount at Mar. 31, 2024	(3,259,356)	$ 10,645	$ 1,000	50,000	5,965,806	(9,286,807)
Net loss	(235,012)					(235,012)
Shares to be issued for Services	12,000	$ 120	0	0	11,880	0
Shares issued in connection with convertible debt, shares		2,415,720
Shares issued in connection with convertible debt, amount	456,786	$ 1,900	0	0	454,886	0
Shares to be issued for Services, shares		120,000
Warrants issued for services	15,884				15,884
Shares issued as AP, shares		18,000
Shares issued as AP, amount	4,500	$ 18	0	0	4,482	0
Balance, amount at Jun. 30, 2024	(3,005,198)	$ 12,683	$ 1,000	50,000	6,452,938	(9,521,819)
Balance, shares at Jun. 30, 2024		109,001,270	10,000,000
Net loss	(358,322)					(358,322)
Shares issued for services amount	4,000	$ 40	$ 0	0	3,960	0
Warrants issued for services	9,991				9,991
Shares issued as AP, shares		40,000
Shares issued as AP, amount	10,000	$ 40	0	0	9,960	0
Shares issued for services, shares		40,000
Balance, amount at Sep. 30, 2024	$ (3,339,529)	$ 12,763	$ 1,000	$ 50,000	$ 6,476,849	$ (9,880,141)
Balance, shares at Sep. 30, 2024		109,081,270	10,000,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,089,953)	$ (1,137,234)	$ (1,447,769)	$ (2,752,487)
Items to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	42,029	23,888	25,513	9,559
Shares issued for services	102,000	132,000
Warrants issued for services	103,498	0
Depreciation expense	8,227	8,228	11,001	5,515
Shares issued and to be issued for services			157,000	835,000
Shares issued in connection with convertible debt			0	2,000
Loss on inventory Write-down			(111,368)	0
Gain on debt forgiveness			0	(6,000)
Changes in operating assets and liabilities
(Increase) / decrease in accounts receivable	0	25,202	25,202	(25,202)
(Increase) / decrease in inventory	5,041	34,873	258,569	(169,584)
(Increase) / decrease in prepaid expenses	(22,265)	1,951	1,951	(1,951)
(Increase) / decrease in right of use assets	17,466	18,049	28,981	12,230
Increase in accounts payable - related party	79,161	147,625	443,391	95,574
Increase in accounts payable and accrued expenses	167,823	302,900	133,888	160,058
Net Cash Used in Operating Activities	(586,973)	(442,518)	(473,641)	(1,835,288)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment			0	(55,000)
Net Cash Used in Investing Activities			0	(55,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible debt	0	295,000	330,000	0
Proceeds from notes payable	580,000	98,500	98,500	50,460
Repayments of notes payable	(42,000)	(75,447)	(145,516)	(34,645)
Bank overdraft	0	747	998
Payments on financing leases	(12,485)	(8,275)	(17,282)	(29,336)
Proceeds from advances	61,500	50,000	125,000	90,000
Proceeds from sale of common stock and shares to be issued	0	73,000
Proceeds from sale of stock			0	1,821,001
Proceeds from sale of common stock			73,000	0
Net Cash Provided by Financing Activities	587,015	433,525	464,700	1,897,480
Increase (Decrease) in Cash	42	(8,993)	(8,941)	7,192
CASH AT BEGINNING OF PERIOD	52	8,993	8,993	1,801
CASH AT END OF PERIOD	94	0	52	8,993
Cash paid for:
Interest Paid	6,580	16,799	27,707	12,842
Taxes	0	0	0	0
Non-Cash Investing and Financing Activities:
Shares issued in conversion with convertible notes	491,786	45,000	55,000	0
Shares issued as debt issuance cost	$ 5,000	$ 0	1,623	0
Shares issued and to be issued for payment of accounts payable			0	140,000
Recognition of lease asset and lease liability			$ 0	$ 121,301

GENERAL

GENERAL	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 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).	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	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 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 September 30, 2024, the Company had an accumulated deficit of $9,880,141. 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. 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. Cash and Cash Equivalents The Company maintains 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, the Company consider all cash and highly liquid investments with initial maturities of three months or less to be cash equivalents. Accounts Receivable The Company grants 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 September 30, 2024 and December 31, 2023, the Company had $0 in accounts receivable respectively. The allowance for doubtful trade receivables was $0 as of September 30, 2024 and December 31, 2023, respectively. Inventory Inventories are valued at the lower of weighted average cost or net realizable value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand. The Company makes 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. During the nine months ending September 30, 2024, the Company wrote off $5,041 in damaged inventory. As of September 30, 2024 and December 31, 2023, the Company had $25,761 and $30,802 in inventory respectively. The Company had no reserve for potentially obsolete inventory as of September 30, 2024 and December 31, 2023, 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 September 30, 2024 and December 31, 2023, we had $22,265 and $0 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 September 30, 2024 and December 31, 2023, so then diluted EPS excluded all dilutive potential shares in the diluted EPS because their effect is anti-dilutive. As of September 30, 2024, the Company had $1,345,495 in convertible notes plus accrued interest of $264,715 that may be converted into 22,546,690 shares of common stock. As of December 31, 2023, 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 and nine months ended September 30, 2024 and 2023, the Company 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 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 nine months ended, as of September 30, 2024 and 2023, the Company had $681 and $40,141, 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 and nine months ended, as of September 30, 2024 and 2023, the Company did not record any impairment on our previously announced Patent acquisition, resulting in no other income (expense) being recognized. Property and Equipment Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Depreciation and amortization is recorded on the straight-line basis method over the estimated useful lives of the assets. Accounting Standards Issued But Not Yet Adopted In December 2023, 2023 09, 740 2023 09” 2023 09 December 15, 2024, January 1, 2025. not Other accounting standards that have been issued or proposed by FASB that do not not	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 December 31, 2023 the Company had an accumulated deficit of $8,790,188. 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. 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. 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 December 31, 2023 and 2022, we had $0 and $25,202 in accounts receivable respectively. The allowance for doubtful trade receivables was $0 as of December 31, 2023 and 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. During 2023, the Company wrote off approximately $111,000 of expired inventory. As of December 31, 2023 and 2022, the Company had $30,802 and $178,003 in inventory respectively. We had no reserve for potentially obsolete inventory as of December 31, 2023 and 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 December 31, 2023 and 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 December 31, 2023 and 2022, so then diluted EPS excluded all dilutive potential shares in the diluted EPS because their effect is anti-dilutive. As of December 31, 2023, the Company had $820,250 in convertible notes plus accrued interest of $368,881 that may be converted into 19,154,465 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. Advertising Advertising costs are expensed as incurred. For the years ended December 31, 2023 and 2022, we had $65,169 and $310,767 advertising expense, respectively. 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 years ended December 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 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 year ended December 31, 2023 and 2022, we had $42,569 and $90,588, 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 computes its income tax expense 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 December 31, 2023 and 2022, we had a net operating loss carry-forward of approximately $8,789,000 and $7,342,000 and a deferred tax asset of approximately $1,846,000 and $1,542,000 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 recorded a valuation allowance of approximately $1,846,000 and $1,542,000. 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. As of December 31, 2023 and 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 December 31, 2023, and 2022: December 31, 2023 December 31, 2022 Deferred tax assets: Deferred tax assets $ 1,846,000 $ 1,542,000 Valuation allowance (1,846,000 ) (1,542,000 ) 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. 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 years ended December 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 and Equipment Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Depreciation 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 2022-02 Financial Instruments – Credit Losses, Troubled Debt Restructurings and Vintage Disclosures January 1, 2023 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	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 3 - RELATED PARTY TRANSACTIONS Accounts and Notes Payable related party For the nine months ended September 30, 2024 and 2023, the Company had $0 and $27,000, respectively, in consulting expense to “I Know a Dude, Inc.” owned by Laya Clark. Mr. Clark is a former member of our Board of Directors. As of September 30, 2024, the Company had an outstanding balance due of $122,922, which is included in accounts payable related party. For the nine months ended September 30, 2024 and 2023, the Company had $24,022 and $0, respectively, for un-reimbursed business expenses. As of September 30, 2024 and December 31 , For the nine months ended September 30, 2024 and 2023, the Company had $0 in accounting expense respectively to “The Mosely Group.” owned by Reesa McKenzie. Ms. McKenzie is the sister of John McKenzie. On April 26, 2024, the Company converted the $4,500 balance to 18,000 shares of common stock. As of September 30, 2024 and December 31, 2023, the Company had an outstanding balance due of $0 and $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. For the nine months ended September 30, 2024 and 2023, the Company had $0 and $0, respectively, in revenue from related parties.	NOTE 3 - RELATED PARTY TRANSACTIONS Accounts and Notes Payable related party For the years ended December 31, 2023 and 2022, we had $36,000 and $36,000, 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 December 31, 2023 and 2022, we had an outstanding balance due of $113,922 and $101,922, which is included in accounts payable related party. For the years ended December 31, 2023 and 2022, we incurred $0 and $26,689, respectively, for un-reimbursed business expenses. As of December 31, 2023 and 2022, we had outstanding balances due to Joey Firestone of $26,689, respectively, for un-reimbursed business expenses. As of December 31, 2023 and 2022, we also had an outstanding balance due to Joey Firestone of $40,000 and $55,000, respectively, for consulting services, and $448,203 and $245,312 for salary, respectively, which is included in accounts payable related party. For the years ended December 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 Jon McKenzie. As of December 31, 2023 and 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. For the years ended December 31, 2023 and 2022, the Company had $2,359 and $0, respectively, in revenue from related parties. In 2023, Joey Firestone’s mother purchased $2016.00 of products and Jon McKenzie’s wife purchased $343.00 of the Company’s product.

LEASES

LEASES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 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. The Company 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, the Company was not required to restate prior period financial information or provide Topic 842 disclosures for prior periods. The Company 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 the Company 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, the Company uses the implicit rate in determining the present value of lease payments. When leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the lease commencement date, including the lease term. The Company recognized a $83,934 right-of-use asset and $83,508 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 $17,579 and $18,049 plus interest expense of $6,580 and $7,870 during the nine months ended September 30, 2024 and 2023, respectively. The tables below present financial information associated with our leases. Balance Sheet September 30, December 31, Classification 2024 2023 Right-of-use assets Other long-term assets $ 83,934 $ 101,400 Current lease liabilities Other current liabilities 22,268 19,064 Non-current lease liabilities Other long-term liabilities 61,240 76,930 As of September 30, 2024, our maturities of our lease liabilities are as follows: Maturity of lease liabilities 2024 (three months remaining) $ 10,872 2025 27,717 2026 27,717 2027 27,012 Thereafter 5,832 Total lease payments $ 99,150 Less: Imputed interest (15,642 ) Present value of lease liabilities $ 83,508	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 (APR 8.99%) (2019 Mercedes Sprinter Van), 72 months of $807 (APR9.95%) (2019 Ford Transit Van), and 72 months of $797. (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 $23,410 and $12,232 plus interest expense of $10,007 and $5,832 during the years ended December 31, 2023 and 2022, respectively. The tables below present financial information associated with our leases. Balance Sheet December 31, December 31, Classification 2023 2022 Right-of-use assets Other long-term assets $ 101,400 $ 130,381 Current lease liabilities Other current liabilities 19,064 17,282 Non-current lease liabilities Other long-term liabilities 76,930 95,993 As of December 31, 2023, our maturities of our lease liabilities are as follows: December 31, 2023 Maturity of lease liabilities Financing Leases 2024 27,717 2025 27,717 2026 27,717 2027 27,012 Thereafter 8,021 Total lease payments $ 118,184 Less: Imputed interest (22,190 ) Present value of lease liabilities $ 95,994

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 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: September 30, 2024 Trucks $ 55,000 Total cost 55,000 Less accumulated depreciation (24,743 ) Net, property and equipment $ 30,257 Depreciation expense for the nine months ended September 30, 2024 and 2023 was $8,228 and $8,228, respectively. The trucks are being depreciated over a useful life of 5 years.	NOTE 5 - PROPERTY AND EQUIPMENT The following is a summary of property and equipment—at cost, less accumulated depreciation: December 31, 2023 Trucks 55,000 Total cost 55,000 Less accumulated depreciation (16,516 ) Net, property and equipment $ 38,484 Depreciation expense for the nine months ended December 31 2023 and 2022 was $11,001 and $5,515, 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	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 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. Restricted Shares issued For the year ended December 31, 2023, the Company issued 730,000 shares in connection with the Regulation D offering in the amount of $73,000 valued at $0.10 per share. For the year ended December 31, 2023, the Company issued 1,570,000 shares in the amount of $157,000 valued at $0.10 per share for consulting services. For the year ended December 31, 2023, the Company issued 200,000 shares in the amount of $55,000 valued at $0.25 per share for the conversion of $55,000 principal of a convertible note payable made within the terms of the agreement and no gain or loss results from it. In addition, the Company issued 16,250 shares valued at $0.10 per share as consideration upon the execution of these agreements. As of December 31, 2023 the Company had 130,397,550 common shares outstanding. For the nine months ended September 30, 2024, the Company issued 1,020,000 shares in the amount of $93,000 valued at $0.10 per share for consulting services. For the nine months ended September 30, 2024, the Company issued 2,555,720 shares in the amount of $491,786 valued at $0.25 per share were issued for the conversion of $591,786 principal and accrued interest of convertible notes payable made within the terms of the agreement and no gain or loss results from it. On January 23, 2024, the Company issued 50,000 shares to Hillyer as incentive in relation to the consolidation and modification of various notes, accrued interest and advances. On March 1, 2024, it was determined that in the best interests of the Company to reduce the total outstanding shares of common stock and Jon Mckenzie retired fifteen million shares of common stock back to the company at no fee and Joey Firestone retired ten million shares of common stock back to the Company at no fee. On April 26, 2024, the Company issued 18,000 shares to a related party in relation to an accounts payable balance totaling $4,500. On August 12, 2024, the Company issued 40,000 shares to a consultant decreasing an accounts payable balance by $10,000. A balance of $2,925 still remains. No gain or loss on settlement of AP was recorded. As of September 30, 2024, the Company had 109,081,270 common shares outstanding. Common Stock Warrants On March 18, 2024, the Company issued 800,000 five year warrants exercisable at $2.00 valued at $77,623 for consulting services. The Company used a Black-Scholes option pricing model with the following assumptions: stock price of $0.10 per share, volatility of 236%, expected term of 5 years, and a risk free interest rate of 4.34%. On May 6, 2024, the Company issued 160,000 five year warrants exercisable at $2.00 valued at $15,884 for consulting services. The Company used a Black-Scholes option pricing model with the following assumptions: stock price of $0.10 per share, volatility of 276%, expected term of 5 years, and a risk free interest rate of 4.50%. On August 20, 2024, the Company issued 100,000 five year warrants exercisable at $2.00 valued at $9,991 as part of a convertible note issued. The Company used a Black-Scholes option pricing model with the following assumptions: stock price of $0.10 per share, volatility of 329%, expected term of 5 years, and a risk free interest rate of 3.69%.	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 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 year ended December 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 issued in connection with our Regulation D offering in the amount of $9,000 valued at $0.10 per share. 40,000 shares issued in connection with our Regulation D offering in the amount of $4,000 valued at $0.10 per share. For the year ended December 31, 2023, we issued (to be issued) shares for services: 250,000 shares issued in the amount of $25,000 valued at $0.10 per share for consulting services. 100,000 shares issued in the amount of $10,000 valued at $0.10 per share for consulting services. 30,000 shares issued in the amount of $3,000 valued at $0.10 per share for consulting services. 30,000 shares issued in the amount of $3,000 valued at $0.10 per share for consulting services. 500,000 shares issued in the amount of $50,000 valued at $0.10 per share were issued for consulting services. 100,000 shares issued in the amount of $10,000 valued at $0.10 per share were issued for consulting services. 10,000 shares issued in the amount of $1,000 valued at $0.10 per share were issued for consulting services. 500,000 shares issued in the amount of $50,000 valued at $0.10 per share were issued for consulting services. 50,000 shares issued in the amount of $5,000 valued at $0.10 per share were issued for consulting services. For the year ended December 31, 2023, we issued (to be issued) shares for the conversion of convertible notes payable. 40,000 shares issued in the amount of $10,000 valued at $0.25 per share were issued for the conversion of $10,000 principal of a convertible note payable made within the terms of the agreement and no gain or loss results from it. In addition, the Company issued 10,000 shares valued at $0.10 per share as consideration upon the execution of this agreement. 20,000 shares issued in the amount of $10,000 valued at $0.50 per share were issued for the conversion of $10,000 principal of a convertible note payable made within the terms of the agreement and no gain or loss results from it. 100,000 shares issued in the amount of $25,000 valued at $0.25 per share were issued for the conversion of $25,000 principal of a convertible note payable made within the terms of the agreement and no gain or loss results from it. In addition, the Company issued 6,250 shares valued at $0.10 per share as consideration upon the execution of this agreement. 40,000 shares issued in the amount of $10,000 valued at $0.25 per share were issued for the conversion of $10,000 principal of a convertible note payable made within the terms of the agreement and no gain or loss results from it. As of December 31, 2023 we had 130,397,550 common shares outstanding. Common Stock Warrants None.

PREFERRED STOCK

PREFERRED STOCK	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 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.	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 3, 2023, Jon McKenzie transferred his ownership of 5,000,000 Series A Preferred shares with super voting rights to Chairman and CEO Joey Firestone.

NOTE PAYABLE

NOTE PAYABLE	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
NOTE PAYABLE
NOTE PAYABLE	NOTE 8 - 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 and $239 for the three months ended March 31, 2024 and 2023, respectively. The balance of this PPP loan is $95,485 as of September 30, 2024 and December 31, 2023, respectively. During the nine months ended September 30, 2024 and years ended December 31, 2023 and 2022, the Company entered into non-convertible, non-interest bearing advances for $90,000, $50,000, $75,000, $20,000, $20,000, $12,000, $7,500 and $2,000, respectively from a third party. During the nine months ended September 30, 2024, the Company converted $205,000 in advances to a convertible note and repaid $42,000 in advances. As of September 30, 2024 and December 31, 2023, the balance of this advance is $29,500 and $215,000, 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 owed $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 September 30, 2024, the Company paid this in full and owes $0 on this note payable and the OID balance.	NOTE 8 - 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 $3,826 for the year ended December 31, 2023 and $2,871 for the year ended December 31, 2022, respectively. The balance of this PPP loan is $95,485 as of December 31, 2023 and 2022, respectively. During the years ended December 31, 2023 and 2022, the Company entered into non-convertible, non-interest bearing advances for $90,000, $50,000 and $75,000, respectively from a third party and the monies will be paid back over the course of the next 12 months. As of December 31, 2023 and 2022, the balance of this advance is $215,000 and $140,000, 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 owed $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 December 31, 2023, the Company paid this in full and owes $0 on this note payable and the OID balance.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
CONVERTIBLE NOTES PAYABLE
CONVERTIBLE NOTES PAYABLE	NOTE 9 - CONVERTIBLE NOTES PAYABLE On December 4, 2019, the Company 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. At December 31, 2023 and 2022, balance on this debt discount was $0, respectively. The Company also issued 500,000 commitment shares valued at $25,000 on December 11, 2019 and recorded to debt discount. The Company 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. On January 23, 2024, the Company modified this note, along with several other Hillyer notes and advances, including accrued interest, to a new note maturing on December 31, 2024. On January 17, 2020, the Company 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. The Company recorded $0 and $1,503 as interest expense related to this OID for the years ended December 31, 2023 and 2022, respectively. On January 23, 2024, the Company modified this note, along with several other Hillyer notes and advances, including accrued interest, to a new note maturing on December 31, 2024. On July 21, 2021, the Company 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, the Company 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. This note also included an original discount fee of $1,250 recorded to debt discount, the Company amortized $703 for the year ended December 31, 2022 leaving a balance of $0. The Company recorded $0 and $0 as interest expense related to this OID for September 30, 2024 and December 31, 2023, respectively. On May 13, 2024, the debt holder exercised the convertible option on the note with an outstanding balance of $26,250 and accrued interest of $10,536 to 735,720 shares of common stock. The outstanding balance on the note was $0 as of September 30, 2024 as a result of the common stock conversion. On September 16, 2021, the Company 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 per share of common stock 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 September 30, 2024. This note is in default and is accruing interest at the default rate of 18%. On March 1, 2023, the Company 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 per share of common stock. The debt holder exercised the convertible option on the $10,000 note and converted the entire amount into 20,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction The outstanding balance on the note was $0 as of September 30, 2024 as a result of the common stock conversion. On May 3, 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. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. The debt holder exercised the convertible option on the $25,000 note and converted the entire amount into 100,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction. The outstanding balance on the note was $0 as of September 30, 2024 as a result of the common stock conversion. On May 15, 2023, the Company entered into a convertible promissory note in the amount of $50,000 with an interest rate of 10% per annum and a maturity date of May 15, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. On May 13, 2024, the debt holder exercised the convertible option on the $50,000 note along with $5,000 in accrued interest and converted the entire amount into 220,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction. The outstanding balance on the note was $0 as of September 30, 2024 as a result of the common stock conversion. On May 16, 2023, the Company entered into a convertible promissory note in the amount of $50,000 with an interest rate of 10% per annum and a maturity date of May 16, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. On May 13, 2024, the debt holder exercised the convertible option on the $50,000 note along with $5,000 in accrued interest and converted the entire amount into 220,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction. The outstanding balance on the note was $0 as of September 30, 2024 as a result of the common stock conversion. On June 23, 2023, the Company entered into a convertible promissory note in the amount of $150,000 with an interest rate of 10% per annum and a maturity date of June 23, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. The outstanding balance on the note was $150,000 as of September 30, 2024. On September 12, 2023, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 10% per annum and a maturity date of September 11, 2024. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 40,000 shares on September 25, 2023. The outstanding balance on the note was $0 as of September 30, 2024. On November 1, 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 January 2, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. On January 23, 2024, the Company modified this note, along with several other Hillyer notes and advances, including accrued interest, to a new note maturing on December 31, 2024. On January 4, 2024, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 10% per annum and a maturity date of January 4, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 40,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of September 30, 2024. On January 23, 2024, the Company modified and aggregated several Hillyer loans totaling $371,500, advances totaling $205,000 and accrued interest totaling $218,216 for an aggregate balance of $794,716 and extended the maturity to December 31, 2024. The Company issued 50,000 incentive shares valued at a debt discount of $5,000. The Company recognized $2,273 in amortization expense for the nine months ended September 30, 2024. On January 30, 2024, 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 January 30, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 100,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of September 30, 2024. On February 28, 2024, the Company entered into a convertible promissory note in the amount of $50,000 with an interest rate of 12% per annum and a maturity date of February 28, 2025. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. On May 13, 2024, the debt holder exercised the convertible option on the $50,000 note and converted the entire amount into 200,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction. The outstanding balance on the note was $0 as of September 30, 2024 as a result of the common stock conversion. On March 12, 2024, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 12% per annum and a maturity date of March 12, 2025. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. On May 13, 2024, the debt holder exercised the convertible option on the $10,000 note and converted the entire amount into 40,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction. The outstanding balance on the note was $0 as of September 30, 2024 as a result of the common stock conversion. On March 15, 2024, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 12% per annum and a maturity date of March 15, 2025. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. The outstanding balance on the note was $10,000 as of September 30, 2024. On April 5, 2024, the Company entered into a convertible promissory note in the amount of $100,000 with an interest rate of 12% per annum and a maturity date of April 5, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 400,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of September 30, 2024. On April 24, 2024, the Company entered into a convertible promissory note in the amount of $40,000 with an interest rate of 12% per annum and a maturity date of April 24, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 160,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of September 30, 2024. On May 24, 2024, the Company entered into a convertible promissory note in the amount of $100,000 with an interest rate of 12% per annum and a maturity date of May 24, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 400,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of September 30, 2024. On June 19, 2024, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 12% per annum and a maturity date of June 19, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 40,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of September 30, 2024. On July 1, 2024 and July 26, 2024, the Company received $75,000 and $50,000, respectively, related to a May 6, 2024 convertible promissory note with a third party. The note is for up to $160,000 with an interest rate of 12% per annum and a maturity date of November 5, 2024. The note shall be convertible into shares of common stock equal to 70% of the lowest closing price on the primary trading market on which the Company’s common stock is quoted for the last five (5) trading days immediately prior to but not including the conversion date, which is subject to a floor conversion price of $2.00 per share. The outstanding balance on the note is $125,000 as of September 30, 2024. On August 21, 2024, the Company entered into a convertible promissory note in the amount of $100,000 with an interest rate of 12% per annum and a maturity date of August 20, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 100,000 shares, as stated within the terms of the agreement. The shares were issued on October 3, 2024. The outstanding balance on the note was $100,000 as of September 30, 2024. Total interest expense including discount amortization on the above notes for September 30, 2024 and 2023 was $80,291 (including the finance lease interest on automobiles as referenced in Note 4) and $72,869, respectively.	NOTE 9 - 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 December 31, 2022. On May 14, 2019 we paid $5,000 of principal on this note and as of December 31, 2023 and 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 December 31, 2023 and 2022 is $0, respectively. 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. At December 31, 2023 and 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 December 31, 2023 and 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. The Company recorded $0 and $1,503 as interest expense related to this OID for the years ended December 31, 2023 and 2022, respectively. The convertible note had an outstanding balance of $157,500 as of December 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. This note also included an original discount fee of $1,250 recorded to debt discount, we amortized $703 for the year ended December 31, 2022 leaving a balance of $0. The Company recorded $0 and $620 as interest expense related to this OID for the years ended December 31, 2023 and 2022, respectively. The outstanding balance on the note was $26,250 as of December 31, 2023 and 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 per share of common stock 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 December 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 per share of common stock. The debt holder exercised the convertible option on the $10,000 note and converted the entire amount into 20,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction The outstanding balance on the note was $0 as of December 31, 2023 as a result common stock conversion occurred. On May 3, 2023 we 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. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. The debt holder exercised the convertible option on the $25,000 note and converted the entire amount into 100,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction The outstanding balance on the note was $0 as of December 31, 2023 as a result common stock conversion occurred. On May 15, 2023 we entered into a convertible promissory note in the amount of $50,000 with an interest rate of 10% per annum and a maturity date of May 15, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock, which debt holder did not opt in. The outstanding balance on the note was $50,000 as of December 31, 2023. On May 16, 2023 we entered into a convertible promissory note in the amount of $50,000 with an interest rate of 10% per annum and a maturity date of May 16, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. The outstanding balance on the note was $50,000 as of December 31, 2023. On June 23, 2023 we entered into a convertible promissory note in the amount of $150,000 with an interest rate of 10% per annum and a maturity date of June 23, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. The outstanding balance on the note was $150,000 as of December 31, 2023. On September 12, 2023, we entered into a convertible promissory note in the amount of $10,000 with an interest rate of 10% per annum and a maturity date of September 11, 2024. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 40,000 shares on September 25, 2023. The outstanding balance on the note was $0 as of December 31, 2023. On November 1, 2023 we 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 January 2, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. The outstanding balance on the note was $25,000 as of December 31, 2023. On January 23, 2024, the Company modified and aggregated this loan, along with other loans, advances and accrued interest totaling approximately $790,000 and extended the maturity to December 31, 2024. On November 30, 2023, we entered into a convertible promissory note in the amount of $10,000 with an interest rate of 10% per annum and a maturity date of November 30, 2024. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 40,000 shares on December 15, 2023. The outstanding balance on the note was $0 as of December 31, 2023. Total interest expense including discount amortization on the above notes for the years ended December 31, 2023 and 2022 was $148,037 (including the finance lease interest on automobiles as referenced in Note 4) and $114,655, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 10 - COMMITMENTS AND CONTINGENCIES From time to time the Company is a party to various claims, lawsuits and other legal proceedings that arise in the ordinary course of business. As of the date of this filing, the Company is not aware of any other material legal proceedings to which the Company or any of its subsidiaries is a party or to which any of our property is subject, other than as disclosed above.	NOTE 10 - COMMITMENTS AND CONTINGENCIES From time to time we are a party to various claims, lawsuits and other legal proceedings that arise in the ordinary course of business. As of the date of this filing, we are not aware of any other material legal proceedings to which we or any of our subsidiaries is a party or to which any of our property is subject, other than as disclosed above.

CONCENTRATIONS

CONCENTRATIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
CONCENTRATIONS
CONCENTRATIONS	NOTE 11 - CONCENTRATIONS None	NOTE 11 - CONCENTRATIONS Concentration of Major Customers For the year ended December 31, 2023, the Company received approximately 32% of its revenue from online sales. As of December 31, 2023, the Company’s trade accounts receivables were $0. For the year ended December 31, 2023, the Company received approximately 32% of its revenue from online sales and 1 customer accounted for 60% of total revenue. 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.

INVENTORY

INVENTORY	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
INVENTORY
INVENTORY	NOTE 12 - INVENTORY During the quarter ending June 30, 2024, the Company wrote off $5,041 in damaged inventory. As of September 30, 2024 and December 31, 2023, the Company’s inventory was $25,761 and $30,802, respectively, which consisted of $25,761 and $30,802 in raw material, respectively and $0 in finished goods, respectively.	NOTE 12 - INVENTORY As of December 31, 2023, the Company’s inventory was $30,802, which consisted of $30,802 in raw material and $0 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.

OTHER INCOME

OTHER INCOME	12 Months Ended
	Dec. 31, 2023
OTHER INCOME
OTHER INCOME	NOTE 13 – OTHER INCOME On January 10, 2022 (the “effective date”), the Company entered into a settlement agreement with a third party related to patent infringement. The term of this settlement agreement is from the effective date and terminates on December 31, 2023 (the “termination date”). The third party will pay a 7% royalty fee to the Company on the sale of its products through the termination date. For the year ended December 31, 2023 and since the effective date of this agreement, the Company recorded $11,735 in other income related to the royalty fees.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 13 - SUBSEQUENT EVENTS In accordance with ASC 855, the Company has analyzed its operations subsequent to September 30, 2024 through the date these consolidated financial statements were issued and has reported the following events: On October 3, 2024, the Company converted a $100,000 convertible promissory note to 400,000 shares, as stated within the terms of the agreement.	NOTE 14 - SUBSEQUENT EVENTS In accordance with ASC 855, the Company has analyzed its operations subsequent to December 31, 2023 through the date these consolidated financial statements were issued and has reported the following events: On January 23, 2024, the Company modified and aggregated multiple loans, advances and accrued interest totaling approximately $790,000. From January 1, 2024 to May 10, 2024, the Company has issued a total of 860,000 shares of common stock. Issuances were a combination of restricted shares issued to consultants, endorsing athletes and commitment shares. From January 1, 2024 to May 10, 2024, the Company issued 140,000 shares of common stock to for convertible notes that were converted to shares for outstanding debt of $35,000. On March 1, 2024, it was determined that in the best interests of the Company to reduce the total outstanding shares of common stock and Jon Mckenzie retired fifteen million shares of common stock back to the company at no fee and Joey Firestone retired ten million shares of common stock back to the Company at no fee. As of May 10, 2024, there were 106,397,550 shares of the registrant’s common stock, $0.0001 par value, issued and outstanding.

ORGANIZATION AND SIGNIFICANT _2

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 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.	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.
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.	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.
Cash and Cash Equivalents	The Company maintains 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, the Company consider all cash and highly liquid investments with initial maturities of three months or less to be 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	The Company grants 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 September 30, 2024 and December 31, 2023, the Company had $0 in accounts receivable respectively. The allowance for doubtful trade receivables was $0 as of September 30, 2024 and December 31, 2023, respectively.	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 December 31, 2023 and 2022, we had $0 and $25,202 in accounts receivable respectively. The allowance for doubtful trade receivables was $0 as of December 31, 2023 and 2022, respectively.
Inventory	Inventories are valued at the lower of weighted average cost or net realizable value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand. The Company makes 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. During the nine months ending September 30, 2024, the Company wrote off $5,041 in damaged inventory. As of September 30, 2024 and December 31, 2023, the Company had $25,761 and $30,802 in inventory respectively. The Company had no reserve for potentially obsolete inventory as of September 30, 2024 and December 31, 2023, respectively.	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. During 2023, the Company wrote off approximately $111,000 of expired inventory. As of December 31, 2023 and 2022, the Company had $30,802 and $178,003 in inventory respectively. We had no reserve for potentially obsolete inventory as of December 31, 2023 and 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 September 30, 2024 and December 31, 2023, we had $22,265 and $0 in prepaid expenses, respectively.	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 December 31, 2023 and 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 September 30, 2024 and December 31, 2023, so then diluted EPS excluded all dilutive potential shares in the diluted EPS because their effect is anti-dilutive. As of September 30, 2024, the Company had $1,345,495 in convertible notes plus accrued interest of $264,715 that may be converted into 22,546,690 shares of common stock. As of December 31, 2023, 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.	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 December 31, 2023 and 2022, so then diluted EPS excluded all dilutive potential shares in the diluted EPS because their effect is anti-dilutive. As of December 31, 2023, the Company had $820,250 in convertible notes plus accrued interest of $368,881 that may be converted into 19,154,465 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.	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 and nine months ended September 30, 2024 and 2023, the Company had $0 research and development (R&D) expense, respectively.	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 years ended December 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 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.	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 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 nine months ended, as of September 30, 2024 and 2023, the Company had $681 and $40,141, respectively in revenue from the sale of our products.	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 year ended December 31, 2023 and 2022, we had $42,569 and $90,588, 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.	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.
Advertising		Advertising costs are expensed as incurred. For the years ended December 31, 2023 and 2022, we had $65,169 and $310,767 advertising expense, respectively.
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 and nine months ended, as of September 30, 2024 and 2023, the Company did not record any impairment on our previously announced Patent acquisition, resulting in no other income (expense) being recognized.	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 years ended December 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 and Equipment	Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Depreciation and amortization is recorded on the straight-line basis method over the estimated useful lives of the assets.	Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Depreciation is recorded on the straight-line basis method over the estimated useful lives of the assets.
Accounting Standards Issued But Not Yet Adopted	In December 2023, 2023 09, 740 2023 09” 2023 09 December 15, 2024, January 1, 2025. not Other accounting standards that have been issued or proposed by FASB that do not not	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.
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 computes its income tax expense 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 December 31, 2023 and 2022, we had a net operating loss carry-forward of approximately $8,789,000 and $7,342,000 and a deferred tax asset of approximately $1,846,000 and $1,542,000 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 recorded a valuation allowance of approximately $1,846,000 and $1,542,000. 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. As of December 31, 2023 and 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 December 31, 2023, and 2022: December 31, 2023 December 31, 2022 Deferred tax assets: Deferred tax assets $ 1,846,000 $ 1,542,000 Valuation allowance (1,846,000 ) (1,542,000 ) Net deferred tax asset $ - $ -
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 2022-02 Financial Instruments – Credit Losses, Troubled Debt Restructurings and Vintage Disclosures January 1, 2023

ORGANIZATION AND SIGNIFICANT _3

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Schedule of net deferred tax assets	December 31, 2023 December 31, 2022 Deferred tax assets: Deferred tax assets $ 1,846,000 $ 1,542,000 Valuation allowance (1,846,000 ) (1,542,000 ) Net deferred tax asset $ - $ -
Schedule of material impact to our consolidated financial statements	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 2022-02 Financial Instruments – Credit Losses, Troubled Debt Restructurings and Vintage Disclosures January 1, 2023

LEASES (Tables)

LEASES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
LEASES
Schedule of classification of leases	Balance Sheet September 30, December 31, Classification 2024 2023 Right-of-use assets Other long-term assets $ 83,934 $ 101,400 Current lease liabilities Other current liabilities 22,268 19,064 Non-current lease liabilities Other long-term liabilities 61,240 76,930	Balance Sheet December 31, December 31, Classification 2023 2022 Right-of-use assets Other long-term assets $ 101,400 $ 130,381 Current lease liabilities Other current liabilities 19,064 17,282 Non-current lease liabilities Other long-term liabilities 76,930 95,993
Schedule of maturities of lease liabilities	Maturity of lease liabilities 2024 (three months remaining) $ 10,872 2025 27,717 2026 27,717 2027 27,012 Thereafter 5,832 Total lease payments $ 99,150 Less: Imputed interest (15,642 ) Present value of lease liabilities $ 83,508	December 31, 2023 Maturity of lease liabilities Financing Leases 2024 27,717 2025 27,717 2026 27,717 2027 27,012 Thereafter 8,021 Total lease payments $ 118,184 Less: Imputed interest (22,190 ) Present value of lease liabilities $ 95,994

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
PROPERTY AND EQUIPMENT
Summary of property and equipment	September 30, 2024 Trucks $ 55,000 Total cost 55,000 Less accumulated depreciation (24,743 ) Net, property and equipment $ 30,257	December 31, 2023 Trucks 55,000 Total cost 55,000 Less accumulated depreciation (16,516 ) Net, property and equipment $ 38,484

GENERAL (Details Narrative)

GENERAL (Details Narrative) - USD ($)	Sep. 30, 2024	May 10, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Oct. 01, 2021	Aug. 01, 2020	Feb. 02, 2018
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued	109,081,270	106,397,550	130,397,550	127,881,300
Firestone and McKenzie [Member]
Common stock, par value								$ 0.0001
Common stock, shares issued								50,000,000
Shares issued								100,000,000
Common Stocks Member
Ownership percentages			100%
Patent shares issued							200,000
Intellectual property and patent ownership shares						400,000
Impairment loss					$ 20,000
Intellectual property and patent ownership shares value						$ 20,000
Common Stocks
Ownership percentages								100%
Patent shares issued							200,000
Intellectual property and patent ownership shares						400,000
Impairment loss					$ 20,000
Intellectual property and patent ownership shares value						$ 20,000

ORGANIZATION AND SIGNIFICANT _4

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Deferred tax assets	$ 1,846,000	$ 1,542,000
Valuation allowance	(1,846,000)	(1,542,000)
Net deferred tax asset	$ 0	$ 0

ORGANIZATION AND SIGNIFICANT _5

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended
	Dec. 31, 2023
Common Stocks
Accounting standard	Issuer’s Accounting for Certain Modifications or Exchanges of Warrants
January 1,2022 [Member] | Accounting Standards Update 2021-05 [Member]
Accounting standard	Lessors - Certain Leases with Variable Lease Payments
January 01,2022 [Member] | Accounting Standards Update 2021-08 [Member]
Accounting standard	Business Combinations: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers
December 21,2022 [Member] | Accounting Standards Update 2020-06 [Member]
Accounting standard	Reference Rate Reform: Deferral of the Sunset Date of Topic 848

ORGANIZATION AND SIGNIFICANT _6

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		3 Months Ended			9 Months Ended		12 Months Ended
	Oct. 03, 2024	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Accumulated deficit		$ (9,880,141)			$ (9,880,141)		$ (8,790,188)	$ (7,342,419)
Inventory wrote off			$ 5,041		5,041		111,000
FDIC insured amount		250,000			250,000		250,000
Deferred tax assets							1,846,000	1,542,000
Allowance for doubtful trade receivables		0			0		0	0
Valuation allowance							(1,846,000)	(1,542,000)
Accounts Receivable		0			0		0	25,202
Inventory		25,761			25,761		30,802	178,003
Convertible notes		1,345,495			1,345,495		545,250	545,250
Prepaid Expenses		22,265			22,265		0	1,951
Accrued interest		264,715			264,715		$ 259,971	$ 259,971
Convertible notes converted in common stock shares	400,000						19,154,465	16,104,420
Research and development expense					0	$ 0	$ 0	$ 0
Advertising costs		$ 11,982		$ 21,251	$ 20,479	63,462	65,169	310,767
Total revenue							42,569	90,588
Net operating loss carry-forward							$ 8,789,000	7,342,000
Statutory rate							21%
Convertible notes converted in common stock shares		22,546,690			22,546,690		16,104,420
Revenue		$ 0		$ 13,433	$ 681	$ 40,141	$ 40,210	$ 90,588

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			1 Months Ended	9 Months Ended		12 Months Ended
	Oct. 03, 2024	Jan. 01, 2021	Apr. 26, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	May 10, 2024	May 06, 2022	Dec. 31, 2017
Related party transaction, description						2023, Joey Firestone’s mother purchased $2016.00 of products and Jon McKenzie’s wife purchased $343.00 of the Company’s product
Revenues -Related Parties						$ 2,359	$ 0
Shares issued						40,000
Shares issued par value				$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001
Shares issued, value				$ 10,000		$ 10,000
Convertible shares of common stock shares	400,000					19,154,465	16,104,420
The Mosely Group [Member]
Outstanding balance				0		$ 4,500	$ 4,500
Accounting expense				0	$ 0	0	0
Convertible shares of common stock shares			18,000
Convertible shares of common stock amount			$ 4,500
Mr. Clark [Member]
Outstanding balance				122,922		113,922	101,922
Consulting expense				0	27,000	36,000	36,000
Joey Firestone [Member]
Revenues - related parties				0	0
Initial payment for vehicles									$ 19,000
Outstanding balance, consulting services				15,000		40,000	55,000
Outstanding balance, salary				559,687		$ 448,203	$ 245,312
Outstanding balance un-reimbursed business expense				$ 24,022	$ 0
Elite Beverage International [Member]
Shares issued		5,000,000
Shares issued par value		$ 0.0001				$ 0.0001	$ 0.0001			$ 0.0001
Shares issued, value		$ 500

LEASES (Details)

LEASES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Right-of-use assets	$ 83,934	$ 101,400	$ 130,381
Leases
Right-of-use assets	83,934	101,400	130,381
Current lease liabilities	22,268	19,064	17,282
Non-current lease liabilities	$ 61,240	$ 76,930	$ 95,993

LEASES (Details 1)

LEASES (Details 1) - Leases - USD ($)	Sep. 30, 2024	Dec. 31, 2023
2024 (three months remaining)	$ 10,872	$ 27,717
2025	27,717	27,717
2026	27,717	27,717
2027	27,012	27,012
Thereafter	5,832	8,021
Total lease payments	99,150	118,184
Less : Imputed interest	(15,642)	$ (22,190)
Present value of lease liabilities	$ 83,508

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)		9 Months Ended		12 Months Ended
	May 06, 2022	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Related party lease liability		$ 83,508		$ 142,613
Right-of-use asset		83,934		142,613
Total initial payments		12,485	$ 8,275	17,282	$ 29,336
Selling, general and administrative expenses		17,579	18,049	23,410	12,232
Interest expense		$ 6,580	$ 7,870	$ 10,007	$ 5,832
Joey Firestone, CEO [Member]
Description of lease agreement	The monthly payment for each vehicle is 66 months of $706 (APR 8.99%) (2019 Mercedes Sprinter Van), 72 months of $807 (APR9.95%) (2019 Ford Transit Van), and 72 months of $797. (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 ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Property and equipment	$ 55,000	$ 55,000
Less accumulated depreciation	(24,743)	(16,516)
Net, property and equipment	30,257	38,484	$ 49,485
Trucks [Member]
Property and equipment	$ 55,000	$ 55,000

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
PROPERTY AND EQUIPMENT
Depreciation expense	$ 8,228	$ 8,228	$ 11,001	$ 5,515
Estimated useful life	5 years		5 years

COMMON STOCK AND COMMON STOCK_2

COMMON STOCK AND COMMON STOCK WARRANTS (Details Narrative) - USD ($)						1 Months Ended			3 Months Ended		9 Months Ended	12 Months Ended
	Oct. 03, 2024	Aug. 12, 2024	May 06, 2024	Jan. 01, 2021	Feb. 02, 2018	Aug. 20, 2024	Apr. 26, 2024	Mar. 18, 2024	Sep. 30, 2024	Mar. 31, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	May 10, 2024	Jul. 21, 2021	Jan. 17, 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 shares outstanding									109,081,270		109,081,270	130,397,550
Shares issued par value									$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Principal amount for conversion												$ 10,000
Shares issued for service, amount									$ 4,000	$ 16,000
Common subscription shares issued to accredited investors, shares	400,000											19,154,465	16,104,420
Share price												$ 0.25
Common shares issued, value											$ 10,000	$ 10,000
Common stock, shares issued									109,081,270		109,081,270	130,397,550	127,881,300	106,397,550
Common shares issued, shares												40,000
Convertible note payable									$ 1,345,495		$ 1,345,495	$ 820,250	$ 545,250
Accounts payable									944,575		944,575	$ 879,943	$ 629,079
Common stock warrants one [Member]
Share price			$ 0.10			$ 0.10		$ 0.10
Common shares issued, value			$ 15,884			$ 9,991		$ 77,623
Warrants exercisable			$ 2			$ 2		$ 2
Common shares issued, shares			160,000			100,000		800,000
Volatility			276%			329%		236%
Expected term			5 years			5 years		5 years
Risk free interest rate			4.50%			3.69%		4.34%
Convertible promissory note three
Shares issued for service, shares							18,000
Accounts payable									$ 4,500		$ 4,500
The Hillyer Group Inc [Member]
Common stock, shares issued									50,000		50,000				60,000	400,000
Consultant [Member]
Common shares issued, value		$ 10,000									$ 2,925
Common shares issued, shares		40,000
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
Shares issued for service, shares												250,000	8,350,000
Shares price per shares												$ 0.10	$ 0.10
Shares issued for service, amount												$ 25,000	$ 835,000
Share price													$ 0.10
Recognized shares issued amount													$ 238,000
Shares to be issued for settlement of accounts payable													$ 40,000
Total Restricted Shares issued													2,780,000
Oprating expences													$ 2,000
Convertible note payable													$ 2,000
Restricted Stock [Member] | Convertible Notes Payable [Member]
Principal amount for conversion											$ 591,786	$ 10,000
Share price									$ 0.25		$ 0.25	$ 0.50
Common shares issued, value											$ 491,786	$ 10,000
Common shares issued, shares											2,555,720	20,000
Restricted Stock [Member] | Convertible Notes Payable One [Member]
Principal amount for conversion												$ 25,000
Share price												$ 0.25
Common shares issued, value												$ 55,000
Common shares issued, shares												200,000
Restricted Stock [Member] | Convertible notes payable Two [Member]
Principal amount for conversion												$ 55,000
Share price												$ 0.10
Common shares issued, value												$ 10,000
Common shares issued, shares												16,250
Restricted Stock [Member] | Regulation D Offering 1 [Member]
Share price												$ 0.10
Common shares issued, value												$ 73,000
Common shares issued, shares												730,000
Restricted Stock [Member] | Regulation D Offering 2 [Member]
Share price												$ 0.10
Common shares issued, value												$ 157,000
Common shares issued, shares												1,570,000
Restricted Stock [Member] | Regulation D Offering 3 [Member]
Share price												$ 0.10
Common shares issued, value												$ 9,000
Common shares issued, shares												90,000
Restricted Stock [Member] | Regulation D offering 4 [Member]
Share price												$ 0.10
Common shares issued, value												$ 4,000
Common shares issued, shares												40,000
Restricted Stock 1 [Member]
Shares issued for service, shares											1,020,000	100,000
Shares price per shares									$ 0.10		$ 0.10	$ 0.10
Shares issued for service, amount											$ 93,000	$ 10,000
Restricted Stock 2 [Member]
Shares issued for service, shares												30,000
Shares price per shares												$ 0.10
Shares issued for service, amount												$ 3,000
Restricted Stock 3 [Member]
Shares issued for service, shares												30,000
Shares price per shares												$ 0.10
Shares issued for service, amount												$ 3,000
Restricted Stock 5 [Member]
Shares issued for service, shares												500,000
Shares price per shares												$ 0.10
Shares issued for service, amount												$ 50,000
Restricted Stock 6 [Member]
Shares issued for service, shares												100,000
Shares price per shares												$ 0.10
Shares issued for service, amount												$ 10,000
Restricted Stock 7 [Member]
Shares issued for service, shares												10,000
Shares price per shares												$ 0.10
Shares issued for service, amount												$ 1,000
Restricted Stock 8 [Member]
Shares issued for service, shares												500,000
Shares price per shares												$ 0.10
Shares issued for service, amount												$ 50,000
Restricted Stock 9 [Member]
Shares issued for service, shares												50,000
Shares price per shares												$ 0.10
Shares issued for service, amount												$ 5,000
Elite Beverage International [Member]
Common Stock, Shares Authorized																	400,000,000
Shares issued par value				$ 0.0001								$ 0.0001	$ 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 ($)			9 Months Ended	12 Months Ended
	Mar. 03, 2023	Feb. 02, 2018	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	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, designated value						$ 1,000
Preferred stock, shares issued			10,000,000	10,000,000	10,000,000	10,000,000
Series A Preferred Stock [Member]
Description of preferred stock, Voting rights			10,000,000 Series A preferred which carries super voting rights. Each preferred share carries 20 votes	10,000,000 Series A preferred which carries super voting rights. Each preferred share carries 20 votes.
Business acquisition transaction description		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
Transferred ownership of preferred shares	5,000,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)		1 Months Ended			4 Months Ended	9 Months Ended			12 Months Ended
	Sep. 02, 2021	Jan. 31, 2023	Jul. 31, 2022	Apr. 30, 2020	May 10, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Advances						$ 90,000	$ 50,000	$ 20,000	$ 75,000	$ 20,000	$ 12,000	$ 7,500	$ 2,000
Loan balance				$ 201,352
Balances of advances						29,500			215,000	140,000
Proceeds from third party debt						580,000	98,500		98,500	50,460
Installment Amount						42,000	75,447		145,516	34,645
Payment protection program loan interest expense						239	$ 239		3,826	2,871
Converted advances to a convertible note					$ 35,000	205,000
Repaid advances						42,000
Refinance Agreement [Member]
Proceeds from third party debt		$ 98,500	$ 50,460
Total Number of installments		420 days	336 days
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									7,313	7,313
Notes payable						0				29,316
Original issue discount balance						0				6,188
Net balance of notes payable										23,128
Elite Beverage International [Member]
Forgiveness loan amount	$ 105,867
Interest rates				0.98%
Maturity date				Apr. 23, 2022
Balance of PPP loan						$ 95,485			$ 95,485	$ 95,485

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)																1 Months Ended																	3 Months Ended			4 Months Ended	9 Months Ended		12 Months Ended
	Oct. 03, 2024	Jul. 02, 2024	Apr. 05, 2024	Mar. 15, 2024	Mar. 12, 2024	Jan. 04, 2024	Nov. 02, 2023	Sep. 12, 2023	May 15, 2023	May 03, 2023	Mar. 01, 2023	Jul. 05, 2022	Dec. 04, 2019	May 14, 2019	Jan. 07, 2019	Aug. 21, 2024	Jul. 26, 2024	Jun. 19, 2024	May 24, 2024	Apr. 24, 2024	Feb. 28, 2024	Jan. 30, 2024	Jan. 23, 2024	Nov. 30, 2023	Jun. 23, 2023	May 16, 2023	Dec. 31, 2022	Sep. 16, 2021	Jul. 21, 2021	Apr. 30, 2020	Jan. 17, 2020	Mar. 28, 2019	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2023	May 10, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2022	Jan. 17, 2019
Interest expense including discount amortization																																							$ 148,037	$ 114,655
Convertible promissory note																																					$ 0	$ 295,000	$ 330,000	$ 0
Common subscription shares issued to accredited investors, shares	400,000																																						19,154,465	16,104,420
Common shares issued, shares																																							40,000
Common stock value																											$ 12,788						$ 12,763				12,763		$ 13,040	$ 12,788
Outstanding balance																														$ 201,352
Additional interest expense against issuing shares																																	$ 86,072	$ 40,797			177,944	113,666	148,662	114,655
Debt discount																																					42,029	23,888	25,513	$ 9,559
Shares issued on commitments,shares																																				140,000
Shares issued on commitments, amounts																																					$ 10,000		$ 10,000
Common stock, shares issued																											127,881,300						109,081,270			106,397,550	109,081,270		130,397,550	127,881,300
Accrued interest																											$ 259,971						$ 264,715				$ 264,715		$ 259,971	$ 259,971
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 per share of common stock 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														$ 20,000
Original discount fees																													$ 1,250		$ 7,500														$ 7,500
Additional interest expense against issuing shares																																							703	703
Interest expense of OID																																							0	1,503
Default rate of interest																													18%		18%						18%
Common stock, shares issued																													60,000				50,000				50,000								400,000
Balance of interest expense																													$ 0
Balance of amortized debt discount																																								0	$ 0	$ 23,288
David Stoccardo [Member]
Interest rate													8%		8%
Maturity date													Dec. 04, 2020		Jan. 08, 2020																						Dec. 31, 2024
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				$ 189,000		189,000	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		0	0
Interest expense debt																											2,000
Debt discount																											0								$ 0				0	0
Default rate of interest													18%
Shares issued on commitments,shares													500,000
Shares issued on commitments, amounts													$ 25,000
Amortized of debt																																										$ 23,288	$ 1,712
The Hillyer Group Inc One [Member]
Outstanding balance of notes payable																											26,250						26,250				26,250		26,250	26,250
Outstanding debt balance																							$ 371,500
Common shares issued, shares																							50,000
Interest expense of OID																																					0		0
Outstanding advances debt balance																							$ 205,000
Accrued interest																							218,216
Aggregate balance																							794,716
Amortization expense																																					2,273
Common stock value, debt discount																							$ 5,000
The Hillyer Group Inc Two [Member]
Outstanding balance of notes payable																											$ 20,000						20,000				20,000		20,000	$ 20,000
Convertible promissory note three
Interest rate																										10%
Maturity date																										May 16, 2024
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 $0.25 per share of common stock
Convertible promissory note																										$ 50,000
Outstanding debt balance																																	10,000				10,000		50,000
Convertible promissory note two
Interest rate									10%
Maturity date									May 15, 2024
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 $0.25 per share of common stock
Convertible promissory note									$ 50,000
Outstanding debt balance																																	50,000				50,000		50,000
Convertible promissory note
Interest rate		12%	12%	12%	12%	10%					8%					12%	12%	12%	12%	12%	12%	10%
Debt holder exercised the convertible option											$ 10,000
Maturity date		Nov. 05, 2024	Apr. 05, 2025	Mar. 15, 2025	Mar. 12, 2025	Jan. 04, 2025					Mar. 01, 2024					Aug. 20, 2025		Jun. 19, 2025	May 24, 2025	Apr. 24, 2025	Feb. 28, 2025	Jan. 30, 2025
Description of conversion of debt		The note shall be convertible into shares of common stock equal to 70% of the lowest closing price on the primary trading market on which the Company’s common stock is quoted for the last five (5) trading days immediately prior to but not including the conversion date, which is subject to a floor conversion price of $2.00 per share	The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock	The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock	The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock	The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock					The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.50 per share of common stock. The debt holder exercised the convertible option on the $10,000 note and converted the entire amount into 20,000 shares of the Company’s common stock					The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock		The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock	The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock	The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock	The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock	The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock
Outstanding balance of notes payable																																	0				0		0
Convertible promissory note		$ 75,000	$ 100,000			$ 10,000					$ 10,000					$ 100,000	$ 50,000	$ 10,000	$ 100,000	$ 40,000		$ 25,000
Common subscription shares issued to accredited investors, shares			400,000			40,000					20,000					100,000		40,000	400,000	160,000		100,000
Outstanding debt balance				$ 10,000	$ 10,000																$ 50,000												0				0
Additional interest expense against issuing shares																																					80,291	$ 72,869
Convertible promissory note | April 5, 2024 [Member]
Outstanding debt balance																																	0				0
Convertible promissory note | April 24, 2024 [Member]
Outstanding debt balance																																	0				0
Convertible promissory note | May 24, 2024 [Member]
Outstanding debt balance																																	0				0
Convertible promissory note | June 19, 2024 [Member]
Outstanding debt balance																																	0				0
Convertible promissory note | July 26, 2024 [Member]
Convertible promissory note																	$ 160,000
Outstanding debt balance																																	125,000				125,000
Convertible promissory note | August 21, 2024 [Member]
Outstanding debt balance																																	100,000				100,000
Convertible promissory note one
Interest rate										10%
Debt holder exercised the convertible option										$ 25,000
Maturity date										May 03, 2024
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 $0.25 per share of common stock
Convertible promissory note										$ 25,000
Common subscription shares issued to accredited investors, shares										100,000
Outstanding debt balance																																	0				0		0
Convertible promissory note four
Interest rate																									10%
Maturity date																									Jun. 23, 2024
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 $0.25 per share of common stock
Convertible promissory note																									$ 150,000
Outstanding debt balance																																	150,000				150,000		150,000
Convertible promissory note five
Interest rate								10%
Maturity date								Sep. 11, 2024
Description of conversion of debt								The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock
Convertible promissory note								$ 10,000
Common subscription shares issued to accredited investors, shares								40,000
Outstanding debt balance																																	$ 0				$ 0		$ 0
Convertible promissory note Six
Interest rate							10%
Other loans, advances and accrued interest totaling approximately							$ 790,000
Maturity date							Jan. 02, 2024																														Dec. 31, 2024		Dec. 31, 2024
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 $0.25 per share of common stock
Outstanding balance of notes payable																																							$ 25,000
Convertible promissory note							$ 25,000
Convertible promissory note Seven
Interest rate																								10%
Maturity date																								Nov. 30, 2024
Description of conversion of debt																								The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock
Convertible promissory note																								$ 10,000
Common subscription shares issued to accredited investors, shares																								40,000
Outstanding debt balance																																							$ 0

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounts receivables	$ 0	$ 25,202
Percentages of revenue from online sale	32%	23%
One Customer [Member]
Trade Accounts Receivable		90%
Total Revenue	60%	15%

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
INVENTORY
Inventory		$ 25,761	$ 30,802	$ 178,003
Inventory, raw material		25,761	30,802	46,740
Inventory, finished goods		0	0	$ 131,263
Inventory wrote off	$ 5,041	$ 5,041	$ 111,000

OTHER INCOME (Details Narrative

OTHER INCOME (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($)
OTHER INCOME
Royalty interest rate	7%
Royalty fees	$ 11,735

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		4 Months Ended	9 Months Ended	12 Months Ended
	Oct. 03, 2024	May 10, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Jan. 23, 2024
Convertible promissory note	$ 100,000
Shares issued par value		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued		106,397,550	109,081,270	130,397,550	127,881,300
Common share issued for conversion		140,000
Debt converted amount		$ 35,000	$ 205,000
Common stock outstanding		106,397,550	109,081,270	130,397,550	127,881,300
Loan, advances and accrued interest						$ 790,000
Common subscription shares issued to accredited investors, shares	400,000			19,154,465	16,104,420
Consultants [Member]
Common stock, shares issued		860,000