NOWTRANSIT (NOTR) 10-K 29 Mar 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 28, 2024	Sep. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Information [Line Items]
Entity Registrant Name	NOWTRANSIT INC.
Entity Central Index Key	0001784440
Entity File Number	333-234487
Entity Tax Identification Number	98-1498782
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	No
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Public Float			$ 171,190,901
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	2722 South West Temple
Entity Address, City or Town	Salt Lake City
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84115
Entity Phone Fax Numbers [Line Items]
City Area Code	(801)
Local Phone Number	949-0791
Entity Listings [Line Items]
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Common Stock, Shares Outstanding		41,596,221

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Auditor [Table]
Auditor Name	Mac Accounting Group & CPAs, LLP
Auditor Firm ID	6258
Auditor Location	Midvale, Utah

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 19,238	$ 11,569
Accounts receivable, net	36,448	7,761
Inventory	37,702	12,278
Total current assets	93,388	31,608
Total Assets	93,388	31,608
Current Liabilities
Accounts payable	7,675	3,435
Accrued services	1,450	0
Deferred revenue	3,949	0
Total current liabilities	100,148	48,791
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock: Series A Convertible: $0.0001 par value; 140,000 shares issued and outstanding at December 31, 2023 and 2022, respectively	14	14
Common stock: $0.0001 par value, 75,000,000 shares authorized; 40,896,221 and 5,461,500 shares issued and outstanding at December 31, 2023 and 2022, respectively	4,089	546
Additional paid-in capital	417,220	158,840
Accumulated deficit	(428,083)	(176,583)
Total stockholders' equity (deficit)	(6,760)	(17,183)
Total Liabilities and Stockholders' Equity (Deficit)	93,388	31,608
Related Party [Member]
Current Liabilities
Due to related parties	$ 87,074	$ 45,356

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares issued	140,000	140,000
Preferred stock, shares outstanding	140,000	140,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued	40,896,221	5,461,500
Common stock, shares outstanding	40,896,221	5,461,500
Common stock, shares authorized	75,000,000	75,000,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues	$ 597,595	$ 69,343
Cost of goods sold	(113,188)	(9,699)
Gross profit	484,407	59,644
Operating Expenses:
General and administrative expenses	706,257	151,319
Consulting fees	29,650	78,775
Total Operating Expenses	735,907	230,094
Loss from Operations	(251,500)	(170,450)
Net loss	$ (251,500)	$ (170,450)
Net loss per common share - basic and diluted (in Dollars per share)	$ (0.01)	$ (0.04)
Weighted average common shares outstanding - basic and diluted (in Shares)	33,764,675	4,737,961

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Related Party [Member] Common Stock [Member]	Related Party [Member] Additional Paid-in Capital [Member]	Related Party [Member]	Series A Preferred Stock [Member] Additional Paid-in Capital [Member]	Series A Preferred Stock [Member] Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Preferred Stock [Member]	Total
Balance at Dec. 31, 2021						$ 289	$ 4,836	$ (6,133)		$ (1,008)
Balance (in Shares) at Dec. 31, 2021						2,890,951
Shares issued for cash				$ (14)	$ 14	$ 16	149,984			$ 150,000
Shares issued for cash (in Shares)					140,000	159,073				159,073
Common shares issued for services	$ 13	$ 212	$ 225			$ 228	3,822			$ 4,050
Common shares issued for services (in Shares)	126,920		126,920			2,284,556				2,284,556
Net loss								(170,450)		$ (170,450)
Balance at Dec. 31, 2022						$ 546	158,840	(176,583)	$ 14	(17,183)
Balance (in Shares) at Dec. 31, 2022						5,461,500			140,000
Recapitalization March 10, 2023						$ 3,437	(6,514)			$ (3,077)
Recapitalization March 10, 2023 (in Shares)						34,371,100				34,371,100
Shares issued for cash						$ 106	264,894			$ 265,000
Shares issued for cash (in Shares)						1,063,621				1,063,621
Net loss								(251,500)		$ (251,500)
Balance at Dec. 31, 2023						$ 4,089	$ 417,220	$ (428,083)	$ 14	$ (6,760)
Balance (in Shares) at Dec. 31, 2023						40,896,221			140,000

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities
Net loss	$ (251,500)	$ (170,450)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock issued to related parties for services	0	225
Stock issued for services	0	4,050
Changes in operating activities:
Accounts receivable	(28,687)	(7,761)
Inventory	(25,424)	(12,278)
Deferred Revenue	3,949	0
Accrued services	1,450	3,435
Accounts payable	(7,630)	0
Net Cash Used in Operating Activities	(307,842)	(182,779)
Cash Flows from Investing Activities	0	0
Cash Flows from Financing Activities
Advances from related parties	613,973	178,673
Repayment to related parties	(572,255)	(134,425)
Cash acquired in recapitalization	8,793	0
Proceeds from the sale of common stock	265,000	150,000
Net Cash Provided by Financing Activities	315,511	194,248
Net Increase in Cash	7,669	11,469
Cash at Beginning of Period	11,569	100
Cash at End of Period	19,238	11,569
Supplemental Cash Flow Information:
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

Nature of Organization

Nature of Organization	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Business Description and Basis of Presentation [Text Block]	NOTE 1: ORGANIZATION AND BASIS OF PRESENTATION Nowtransit Inc. (the “Company,” “us,” “we,” “Nowtransit”) was incorporated in the State of Nevada on July 8, 2019. Through March 10, 2023 we had no operations and had not generated any material revenues since inception. Effective March 10, 2023, we closed on a Share Exchange Agreement with Best 365 Labs Inc. (“Best”), a Nevada corporation, wherein we acquired all of the shares of Best and Best became a wholly owned subsidiary of the Company (see Note 2). Best was incorporated on October 12, 2021 in the State of Nevada. Best sells clinically-tested, affordably priced products to naturally battle the onslaught of bacteria and viruses through online sales and in various other distribution channels. Presently, the Company is marketing Be On-Guard Mouth Spray, Be On-Guard Nasal Spray, EZ Safer Surface Cleaner, Be On-Guard Brain Fog Support and ADHD 365 maximum strength brain support, NeuroPro Plus a patent pending combination of pharmaceutical grade methylene blue and vitamin C, TBI-365 to elevate your brain health and wellness with pharmaceutical grade methylene blue, glucine, nac and niacinamide and Metabolism+ to enhance your metabolism.

Reorganization & Recapitalizati

Reorganization & Recapitalization	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	NOTE 2: REORGANIZATION & RECAPITALIZATION On February 13, 2023, Nowtransit entered into a Share Exchange Agreement with Best and the shareholders of Best who collectively owned 9,588,000 shares of Best common stock, or 100% of the outstanding shares of Best common stock. The transaction consummated on March 10, 2023 (the “Closing”). Upon the Closing, the Company issued the Best shareholders 34,371,100 shares of the Company’s common stock (see Note 6), representing approximately 85.39% of the shares of the Company’s common stock to be outstanding, in exchange for all of the shares of Best common stock held by Best shareholders. The transaction was accounted for as a reserve merger by Nowtransit and resulted in a recapitalization with Best being the accounting acquirer and Nowtransit being the accounting acquiree. As such, the consolidated financial statements presented are the historical financial statements of Best with retroactive adjustments to reflect the equity of Nowtransit, and the operations of Nowtransit from March 10, 2023, the effective date of the merger. Since Nowtransit was the legal acquirer, the resulting financial statements are in the name of Nowtransit. All share and per share information in the accompanying condensed consolidated financial statements and footnotes have been retroactively restated to reflect the recapitalization. The following table summarizes the assets acquired and the liabilities assumed at the acquisition date of March 10, 2023: Cash $ 8,793 Accounts Payable (10,856 ) Credit Card Liability (1,014 ) Net Assets (Liabilities) Assumed $ (3,077 ) Had Nowtransit and Best been combined since January 1, 2022 they would have reported revenues of $597,595, gross profit of $484,407, total operating expenses of $755,017, and a net loss of $270,610 for the year ended December 31, 2023, as well as reporting revenues of $69,343, gross profit of $59,644, total operating expenses of $336,843, and a net loss of $268,486 for the year ended December 31, 2022.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 3: GOING CONCERN The consolidated financial statements have been prepared on a going concern basis which assumes the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As reflected in the consolidated financial statements, the Company reported a net loss during the year ended December 31, 2023, reported cash used in operating activities, and is showing an accumulated deficit. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company is engaged in full-scale operations as a distributor and generates revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations long-term. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 4: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements of the Company have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States of America. The financial statements are presented in US dollars and the Company has adopted a December 31 year end. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include cash on hand, cash in banks and any highly liquid investments with a maturity of three months or less to the extent the funds are not being held for investment purposes. As of December 31, 2023 and December 31, 2022, the Company had no cash equivalents. The Company maintains one account at Wells Fargo Bank. Accounts at this institution are insured by the Federal Deposit Insurance Corporation up to $250,000. Accounts Receivable and Allowance for Doubtful Accounts The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and considers the aging of the accounts receivable balances combined with management’s estimate of future potential recoverability. Accounts and receivables are written off against the allowance after all attempts to collect a receivable have failed. As of December 31, 2023, 2022, and 2021 the Company had accounts receivable of $36,448, $7,761, and $0, respectively. As of December 31, 2023 and 2022, the allowance for doubtful accounts was $0 and the Company recorded no bad debt during the years then ended. Inventory The Company’s inventory is recognized in accordance with Accounting Standards Codification (“ASC”) 303. The Company uses the lower of cost (determined using the first-in, first-out method) or net realizable value for valuing inventories. As of December 31, 2023 and 2022 the Company had $37,702 and $12,278 of finished goods on hand, respectively. Income Taxes The provision for income taxes and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized. The provision for income taxes at the expected combined effective tax rate of approximately 26% is as follows: December 31, 2023 December 31, 2022 Tax at statutory rate $ (65,390 ) $ (44,317 ) Stock-based compensation - 1,112 Accrued consulting expense 377 893 Accrued related party advances 22,639 11,792 Change in valuation allowance 42,374 30,520 Tax provision $ - $ - Deferred income assets at December 31, 2023 and 2022 consisted of the following temporary differences and carry-forward items: December 31, 2023 December 31, 2022 Net Operating Loss Carryforwards $ 50,139 $ 18,096 Accrued consulting expenses 377 893 Accrued related party advances 22,639 11,792 Valuation allowance (73,155 ) ( 30,781 ) Net Deferred tax asset $ - $ - The Company has maintained a full valuation allowance against the total deferred tax assets due to the uncertainty of future utilization. As of December 31, 2023, the Company has net federal and state net operating loss carry forwards of approximately $281,000 that may be used to offset future taxable income. Revenue Recognition The Company’s revenue is recognized in accordance with Accounting Standards Codification 606 and operates in the immune health supplement market. The Company offers products – Be-OnGuard Nasal Spray used against nasal bacteria, viruses and allergens; Be-OnGuard Mouth Spray used against oral bacteria, viruses and allergens; and Be-OnGuard EZ Safer Air used against airborne bacteria, viruses and allergens; Be-OnGuard Brain Fog Support; and ADHD 365 maximum strength brain support. The Company’s performance obligation is to deliver product to customers therefore revenue is recognized once delivery occurs. Customers will remit payment at the time of order placement, therefore payment received by the Company prior to product delivery is recorded as deferred revenue. As of December 31, 2023 and 2022 deferred revenue was $3,949 and $0, respectfully. Shipping and handling costs that occur are paid by the customer and is not recorded as revenue. Returns and refunds have been minimal to date. Accordingly, no provision has been made for any return or refund obligations as of December 31, 2023 and 2022. Advertising Costs Advertising costs are expensed as incurred. During the year ended December 31, 2023 and 2022, the Company incurred advertising costs of $111,042 and $79,509, respectively. Leases The Company follows the provisions of ASC 842, and records right-of-use (“ROU”) assets and lease obligations for its operating leases, which are initially recognized based on the discounted future lease payments over the term of the lease. If the rate implicit in the Company’s leases is not readily determinable, the Company’s applicable incremental borrowing rate is used in calculating the present value of the sum of the lease payments. The lease term is defined as the non-cancelable period of the lease plus any options to extend or terminate the lease when it is reasonably certain that the Company will exercise the option. The Company has elected not to recognize ROU asset and lease obligations for its short-term leases, which are defined as leases with an initial term of 12 months or less. As of December 31, 2023, the Company had a verbal month-to-month rental arrangement for their office and inventory space, therefore no ROU asset or lease obligation was recorded. The Company recorded rent expense of $11,324 and $1,000 for the year ended December 31, 2023 and 2022, respectively. Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, preferred stock conversions, stock options and warrants. As of December 31, 2023 and 2022 there were dilutive securities of 420,000 for Series A preferred stock that were not included in the calculation of diluted net loss per common share because they were antidilutive. Accordingly, as of December 31, 2023 and 2022 basic net loss per share is the same as diluted net loss per share. Recent Accounting Pronouncements The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements and has determined that there have been no standards that had, or will have, a material impact on its consolidated financial statements.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 5: RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. Amounts represent advances or amounts paid in satisfaction of liabilities. During the year ended December 31, 2023 the Company purchased $157,010 worth of inventory from Ageless Holdings, LLC (“Ageless”), an entity owned and controlled by the Company’s members of management and board of directors. Additionally, the Company received $613,973 worth of advances from Ageless and other entities owned and controlled by the Company’s members of management and the board of directors to pay for operating expenses (inclusive of amounts owed for inventory sales) and the Company paid back $572,255 of the advances. As of December 31, 2023 the amount due to related parties was $87,074. During the year ended December 31, 2022 the Company issued 126,920 common shares at a price of $0.001 per share to related parties for consulting services (see Note 6). Also during the year ended December 31, 2022 the Company purchased $26,270 worth of inventory from Ageless and the Company received $178,673 worth of advances from Ageless, the CEO, and other entities owned and controlled by the CEO, to pay for operating expenses (inclusive of amounts owed for inventory sales) and the Company paid back $134,425 of the advances. As of December 31, 2022 the amount due to related parties was $45,356.

Equity

Equity	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
Equity [Text Block]	NOTE 6: EQUITY Common Stock The Company has 75,000,000, $0.0001 par value shares of voting common stock authorized. During the year ended December 31, 2023, the Company issued 34,371,100 shares of common stock to Best shareholders in exchange for all of the shares of Best common stock (see Note 2) resulting in an increase in common stock of $3,437 and a decrease in additional paid-in-capital of $6,514. During the year ended December 31, 2023, the Company issued 1,063,621 common shares for cash proceeds of $265,000. During the year ended December 31, 2022, the Company issued 2,284,556 common shares valued at $4,050 to third parties for consulting services, issued 126,920 common shares valued at $225 to related parties for consulting services (see Note 5), and sold 159,073 common shares at a purchase price of $0.94 per share for total proceeds of $150,000. As of December 31, 2023 and December 31, 2022, the Company had 40,896,221 and 5,461,500 shares of common stock issued and outstanding, respectfully. Preferred Stock On October 19, 2021, the Company filed a Certificate of Amendment to its Articles of Incorporation authorizing up to 5,000,000 shares of Preferred Stock, par value $0.0001 per share, with such rights, preferences and limitations as may be set forth in resolutions adopted by the Board of Directors. On November 1, 2021, the Company filed a Certificate of Designation designating 1,000,000 shares of Preferred Stock as Series A Convertible Preferred Stock (the “Series A”). Each share of the Series A is convertible into three shares of the Company’s common stock at the holder's election, subject to a 4.99% beneficial ownership limitation which may be increased to 9.99% upon 61 days’ notice. During the year ended December 31, 2023 there were no issuances of preferred stock. Nowtransit had issued 140,000 shares of Series A Convertible Preferred Stock prior to the reorganization thus the shares were recorded at a zero net value in the consolidated financial statements. As of December 31, 2023 and 2022, the Company had 140,000 shares of Series A Convertible Preferred Stock outstanding.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 7: SUBSEQUENT EVENTS The Company has evaluated all events that occur after the balance sheet date through March 29, 2024, the date when the financial statements were available to be issued, to determine if they must be reported. Management of the Company determined that there are no material subsequent events to be disclosed other than those described below. Subsequent to December 31, 2023, the Company received advances of $139,886 from related parties and made repayments of $286,100. The Company also issued 700,000 common shares for proceeds of $175,000.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (251,500)	$ (170,450)

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The consolidated financial statements of the Company have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States of America. The financial statements are presented in US dollars and the Company has adopted a December 31 year end.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, cash in banks and any highly liquid investments with a maturity of three months or less to the extent the funds are not being held for investment purposes. As of December 31, 2023 and December 31, 2022, the Company had no cash equivalents. The Company maintains one account at Wells Fargo Bank. Accounts at this institution are insured by the Federal Deposit Insurance Corporation up to $250,000.
Accounts Receivable [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and considers the aging of the accounts receivable balances combined with management’s estimate of future potential recoverability. Accounts and receivables are written off against the allowance after all attempts to collect a receivable have failed. As of December 31, 2023, 2022, and 2021 the Company had accounts receivable of $36,448, $7,761, and $0, respectively. As of December 31, 2023 and 2022, the allowance for doubtful accounts was $0 and the Company recorded no bad debt during the years then ended.
Inventory, Policy [Policy Text Block]	Inventory The Company’s inventory is recognized in accordance with Accounting Standards Codification (“ASC”) 303. The Company uses the lower of cost (determined using the first-in, first-out method) or net realizable value for valuing inventories. As of December 31, 2023 and 2022 the Company had $37,702 and $12,278 of finished goods on hand, respectively.
Income Tax, Policy [Policy Text Block]	Income Taxes The provision for income taxes and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized. The provision for income taxes at the expected combined effective tax rate of approximately 26% is as follows: December 31, 2023 December 31, 2022 Tax at statutory rate $ (65,390 ) $ (44,317 ) Stock-based compensation - 1,112 Accrued consulting expense 377 893 Accrued related party advances 22,639 11,792 Change in valuation allowance 42,374 30,520 Tax provision $ - $ - Deferred income assets at December 31, 2023 and 2022 consisted of the following temporary differences and carry-forward items: December 31, 2023 December 31, 2022 Net Operating Loss Carryforwards $ 50,139 $ 18,096 Accrued consulting expenses 377 893 Accrued related party advances 22,639 11,792 Valuation allowance (73,155 ) ( 30,781 ) Net Deferred tax asset $ - $ - The Company has maintained a full valuation allowance against the total deferred tax assets due to the uncertainty of future utilization. As of December 31, 2023, the Company has net federal and state net operating loss carry forwards of approximately $281,000 that may be used to offset future taxable income.
Revenue [Policy Text Block]	Revenue Recognition
Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are expensed as incurred. During the year ended December 31, 2023 and 2022, the Company incurred advertising costs of $111,042 and $79,509, respectively.
Lessee, Leases [Policy Text Block]	Leases The Company follows the provisions of ASC 842, and records right-of-use (“ROU”) assets and lease obligations for its operating leases, which are initially recognized based on the discounted future lease payments over the term of the lease. If the rate implicit in the Company’s leases is not readily determinable, the Company’s applicable incremental borrowing rate is used in calculating the present value of the sum of the lease payments. The lease term is defined as the non-cancelable period of the lease plus any options to extend or terminate the lease when it is reasonably certain that the Company will exercise the option. The Company has elected not to recognize ROU asset and lease obligations for its short-term leases, which are defined as leases with an initial term of 12 months or less. As of December 31, 2023, the Company had a verbal month-to-month rental arrangement for their office and inventory space, therefore no ROU asset or lease obligation was recorded. The Company recorded rent expense of $11,324 and $1,000 for the year ended December 31, 2023 and 2022, respectively.
Earnings Per Share, Policy [Policy Text Block]	Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, preferred stock conversions, stock options and warrants. As of December 31, 2023 and 2022 there were dilutive securities of 420,000 for Series A preferred stock that were not included in the calculation of diluted net loss per common share because they were antidilutive. Accordingly, as of December 31, 2023 and 2022 basic net loss per share is the same as diluted net loss per share.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements and has determined that there have been no standards that had, or will have, a material impact on its consolidated financial statements.

Reorganization & Recapitaliza_2

Reorganization & Recapitalization (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following table summarizes the assets acquired and the liabilities assumed at the acquisition date of March 10, 2023: Cash $ 8,793 Accounts Payable (10,856 ) Credit Card Liability (1,014 ) Net Assets (Liabilities) Assumed $ (3,077 )

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The provision for income taxes at the expected combined effective tax rate of approximately 26% is as follows: December 31, 2023 December 31, 2022 Tax at statutory rate $ (65,390 ) $ (44,317 ) Stock-based compensation - 1,112 Accrued consulting expense 377 893 Accrued related party advances 22,639 11,792 Change in valuation allowance 42,374 30,520 Tax provision $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred income assets at December 31, 2023 and 2022 consisted of the following temporary differences and carry-forward items: December 31, 2023 December 31, 2022 Net Operating Loss Carryforwards $ 50,139 $ 18,096 Accrued consulting expenses 377 893 Accrued related party advances 22,639 11,792 Valuation allowance (73,155 ) ( 30,781 ) Net Deferred tax asset $ - $ -

Reorganization & Recapitaliza_3

Reorganization & Recapitalization (Details) - USD ($)			12 Months Ended
	Mar. 10, 2023	Feb. 13, 2023	Dec. 31, 2023	Dec. 31, 2022
Reorganization & Recapitalization (Details) [Line Items]
Gross Profit			$ 484,407	$ 59,644
Operating Expenses			735,907	230,094
Best 365 Labs Inc. [Member]
Reorganization & Recapitalization (Details) [Line Items]
Equity Method Investment, Ownership Percentage	85.39%	100%
Pro Forma [Member]
Reorganization & Recapitalization (Details) [Line Items]
Gross Profit			484,407	59,644
Operating Expenses			755,017	336,843
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual			270,610	268,486
Best 365 Labs Inc. [Member]
Reorganization & Recapitalization (Details) [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)	34,371,100	9,588,000
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual			$ 597,595	$ 69,343

Reorganization & Recapitaliza_4

Reorganization & Recapitalization (Details) - Schedule of Business Acquisitions, by Acquisition	Dec. 31, 2023 USD ($)
Schedule Of Business Acquisitions By Acquisition Abstract
Cash	$ 8,793
Accounts Payable	(10,856)
Credit Card Liability	(1,014)
Net Assets (Liabilities) Assumed	$ (3,077)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Cash, FDIC Insured Amount	$ 250,000
Accounts Receivable, after Allowance for Credit Loss	36,448	$ 7,761	$ 0
Accounts Receivable, Allowance for Credit Loss	0	0
Inventory, Finished Goods, Gross	$ 37,702	12,278
Effective Income Tax Rate Reconciliation, Percent	26%
Operating Loss Carryforwards	$ 281,000
Deferred Revenue	3,949	0
Advertising Expense	111,042	79,509
Operating Lease, Expense	$ 11,324	$ 1,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	420,000	420,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) - Schedule of Effective Income Tax Rate Reconciliation [Line Items]
Tax at statutory rate	$ (65,390)	$ (44,317)
Stock-based compensation	0	1,112
Change in valuation allowance	42,374	30,520
Tax provision	0	0
Accrued Consulting Expense [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Effective Income Tax Rate Reconciliation [Line Items]
Accrued consulting expense	377	893
Related Party Advances [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Effective Income Tax Rate Reconciliation [Line Items]
Accrued consulting expense	$ 22,639	$ 11,792

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) - Schedule of Deferred Tax Assets and Liabilities [Line Items]
Net Operating Loss Carryforwards	$ 50,139	$ 18,096
Accrued expenses	377	893
Valuation allowance	(73,155)	(30,781)
Net Deferred tax asset	0	0
Related Party [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Deferred Tax Assets and Liabilities [Line Items]
Accrued expenses	$ 22,639	$ 11,792

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions (Details) [Line Items]
Proceeds from Related Party Debt	$ 613,973	$ 178,673
Repayments of Related Party Debt	572,255	$ 134,425
Stock Issued During Period, Shares, Issued for Services (in Shares)		2,284,556
Shares Issued, Price Per Share (in Dollars per share)		$ 0.001
Related Party [Member]
Related Party Transactions (Details) [Line Items]
Other Inventory, Purchased Goods, Gross		$ 26,270
Proceeds from Related Party Debt	613,973	178,673
Repayments of Related Party Debt	572,255	134,425
Other Liabilities	87,074	$ 45,356
Stock Issued During Period, Shares, Issued for Services (in Shares)		126,920
Related Party [Member]
Related Party Transactions (Details) [Line Items]
Other Inventory, Purchased Goods, Gross	$ 157,010
Stock Issued During Period, Shares, Issued for Services (in Shares)		126,920

Equity (Details)

Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity (Details) [Line Items]
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.0001	$ 0.0001
Stock Issued During Period, Shares, Other	34,371,100
Stock Issued During Period, Value, Other (in Dollars)	$ (3,077)
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs (in Dollars)	$ 6,514
Stock Issued During Period, Shares, New Issues	1,063,621	159,073
Proceeds from Issuance of Common Stock (in Dollars)	$ 265,000	$ 150,000
Stock Issued During Period, Shares, Issued for Services		2,284,556
Stock Issued During Period, Value, Issued for Services (in Dollars)		$ 4,050
Sale of Stock, Price Per Share (in Dollars per share)		$ 0.94
Common Stock, Shares, Issued	40,896,221	5,461,500
Common Stock, Shares, Outstanding	40,896,221	5,461,500
Preferred Stock, Shares Authorized	5,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred Stock, Conversion Basis	Each share of the Series A is convertible into three shares of the Company’s common stock at the holder's election, subject to a 4.99% beneficial ownership limitation which may be increased to 9.99% upon 61 days’ notice
Preferred Stock, Shares Issued	140,000	140,000
Preferred Stock, Shares Outstanding	140,000	140,000
Series A Preferred Stock [Member]
Equity (Details) [Line Items]
Preferred Stock, Shares Authorized	1,000,000
Preferred Stock, Shares Outstanding	140,000	140,000
Best 365 Labs Inc. [Member]
Equity (Details) [Line Items]
Stock Issued During Period, Value, Other (in Dollars)	$ 3,437
Related Party [Member]
Equity (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services		126,920
Stock Issued During Period, Value, Issued for Services (in Dollars)		$ 225

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member]	3 Months Ended
	Mar. 29, 2024 USD ($) shares
Subsequent Events (Details) [Line Items]
Proceeds from Related Party Debt	$ 139,886
Repayments of Related Party Debt	$ 286,100
Stock Issued During Period, Shares, New Issues (in Shares) | shares	700,000
Proceeds from Issuance of Common Stock	$ 175,000