NOWTRANSIT (NOTR) 10-Q 3 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 03, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
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 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 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

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current Assets
Cash and cash equivalents	$ 92,935	$ 19,238
Accounts receivable, net	21,432	36,448
Inventory	40,431	37,702
Total current assets	154,798	93,388
Total Assets	154,798	93,388
Current Liabilities
Accounts payable	4,233	7,675
Accrued services	1,895	1,450
Deferred revenue		3,949
Total current liabilities	39,939	100,148
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock: $0.0001 par value, 140,000 shares authorized; 140,000 shares issued and outstanding at March 31, 2024 and December 31, 2023	14	14
Common stock: $0.0001 par value, 75,000,000 shares authorized; 41,596,221 and 40,896,221 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively	4,159	4,089
Additional paid-in capital	592,150	417,220
Accumulated deficit	(481,464)	(428,083)
Total stockholders' equity (deficit)	114,859	(6,760)
Total Liabilities and Stockholders' Equity (Deficit)	154,798	93,388
Related Party [Member]
Current Liabilities
Due to related parties	$ 33,811	$ 87,074

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
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	41,596,221	40,896,221
Common stock, shares outstanding	41,596,221	40,896,221
Common stock, shares authorized	75,000,000	75,000,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Revenues	$ 277,601	$ 32,337
Cost of goods sold	(42,838)	(4,746)
Gross profit	234,763	27,591
Operating Expenses:
General and administrative expenses	278,294	92,307
Consulting fees	9,850	6,000
Total Operating Expenses	288,144	98,307
Loss from Operations	(53,381)	(70,716)
Net loss	$ (53,381)	$ (70,716)
Net loss per common share - basic and diluted (in Dollars per share)	$ 0	$ (0.01)
Weighted average common shares outstanding - basic and diluted (in Shares)	41,391,825	13,863,324

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 14	$ 546	$ 158,840	$ (176,583)	$ (17,183)
Balance (in Shares) at Dec. 31, 2022	140,000	5,461,500
Recapitalization March 10, 2023		$ 3,437	(4,528)		$ (1,091)
Recapitalization March 10, 2023 (in Shares)		34,371,100			34,371,100
Net loss				(70,716)	$ (70,716)
Balance at Mar. 31, 2023	$ 14	$ 3,983	154,312	(247,299)	(88,990)
Balance (in Shares) at Mar. 31, 2023	140,000	39,832,600
Balance at Dec. 31, 2023	$ 14	$ 4,089	417,220	(428,083)	(6,760)
Balance (in Shares) at Dec. 31, 2023	140,000	40,896,221
Common shares issued for cash		$ 70	174,930		$ 175,000
Common shares issued for cash (in Shares)		700,000			700,000
Net loss				(53,381)	$ (53,381)
Balance at Mar. 31, 2024	$ 14	$ 4,159	$ 592,150	$ (481,464)	$ 114,859
Balance (in Shares) at Mar. 31, 2024	140,000	41,596,221

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash Flows From Operating Activities
Net loss	$ (53,381)	$ (70,716)
Changes in operating activities:
Accounts receivable	15,016	3,912
Inventory	(2,729)	(1,785)
Deferred revenue	(3,949)	0
Accrued services	445	0
Accounts payable	(3,442)	1,916
Net Cash Used in Operating Activities	(48,040)	(66,673)
Cash Flows From Investing Activities	0	0
Cash Flows From Financing Activities
Advances from related parties	232,837	73,727
Repayment to related parties	(286,100)	(17,952)
Cash acquired in recapitalization	0	8,793
Proceeds from the sale of common stock	175,000	0
Net Cash Provided by Financing Activities	121,737	64,568
Net Increase in Cash	73,697	(2,105)
Cash at Beginning of Period	19,238	11,569
Cash at End of Period	92,935	9,464
Supplemental Cash Flow Information:
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

Nature of Organization

Nature of Organization	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Business Description and Basis of Presentation [Text Block]	Note 1 - Nature of Organization 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	3 Months Ended
	Mar. 31, 2024
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 ) During the three months ended March 31, 2023 the Company reported $0 in revenue and $5,295 in expenses for the accounting acquiree (Nowtransit) since the acquisition date (March 10, 2023). Had Nowtransit and Best been combined since January 1, 2023 they would have reported revenues of $32,337, gross profit of $27,591, total operating expenses of $117,417, and a net loss of $89,826 for the three months ended March 31, 2023.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	Note 3 - Going Concern The condensed 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 period ended March 31, 2024, 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	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 4 - Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and with the rules and regulations of the Securities and Exchange Commission, including the instructions to Form 10-Q and19 Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with US GAAP, have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements. 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 March 31, 2024 and December 31, 2023, 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 March 31, 2024 and December 31, 2023, the allowance for doubtful accounts was $0. 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 March 31, 2024 and December 31, 2023 the Company had $40,431 and $37,702 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. Revenue Recognition The Company’s revenue is recognized in accordance with Accounting Standards Codification 606. The Company, through its online websites, operates in the Immune health supplement market. In addition to the website the Company has a Seller Central listing with Amazon and sells three products through the Amazon online platform. 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 On-Guard 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 March 31, 2024 and December 31, 2023 deferred revenue was $0 and $3,949, respectively. Shipping and handling costs that occur are paid by the customer and is not recorded as revenue. Advertising Costs Advertising costs are expensed as incurred. During the three months ended March 31, 2024 and 2023, the Company incurred advertising costs of $62,327 and $25,562, 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. During the three months ended March 31, 2024 and 2023, the Company had a month-to-month rental agreement for their office and inventory space and paid rent expense of $4,305 and $1,000, 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, stock options and warrants. There were no potentially dilutive common shares outstanding as of March 31, 2024 and 2023. 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	3 Months Ended
	Mar. 31, 2024
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 three months ended March 31, 2024 the Company purchased $50,135 worth of inventory from Ageless Holdings, LLC (“Ageless”), an entity owned and controlled by the Company’s members of management and board of directors, all of which was paid for as of March 31, 2024. Additionally, the Company received $232,837 worth of advances from Ageless to pay for operating expenses and the Company paid back $286,100 of the advances. As of March 31, 2024 and December 31, 2023, the Company owed related parties a total of $33,811 and $87,074, respectively. During the three months ended March 31, 2023 the Company purchased $7,093 worth of inventory from Ageless, all of which was paid for as of March 31, 2023. Additionally, the Company received $73,727 worth of advances from Ageless to pay for operating expenses and the Company paid back $17,952 of the advances.

Equity

Equity	3 Months Ended
	Mar. 31, 2024
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 three months ended March 31, 2024, the Company issued 700,000 shares of common stock for cash proceeds of $175,000. During the three months ended March 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 $4,528. As of March 31, 2024 and December 31, 2023, the Company had 41,596,221 and 40,896,221 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 three months ended March 31, 2024 and 2023 there were no issuances of preferred stock. As of March 31, 2024 and December 31, 2023, the Company had 140,000 shares of Series A Convertible Preferred Stock outstanding.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2024
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 May 3, 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 March 31, 2024, the Company received advances of $23,053 from related parties and made repayments of $62,300.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (53,381)	$ (70,716)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
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)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and with the rules and regulations of the Securities and Exchange Commission, including the instructions to Form 10-Q and19 Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with US GAAP, have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements. 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 March 31, 2024 and December 31, 2023, 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 March 31, 2024 and December 31, 2023, the allowance for doubtful accounts was $0. 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 March 31, 2024 and December 31, 2023 the Company had $40,431 and $37,702 of finished goods on hand, respectively.
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 March 31, 2024 and December 31, 2023 the Company had $40,431 and $37,702 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.
Revenue [Policy Text Block]	Revenue Recognition The Company’s revenue is recognized in accordance with Accounting Standards Codification 606. The Company, through its online websites, operates in the Immune health supplement market. In addition to the website the Company has a Seller Central listing with Amazon and sells three products through the Amazon online platform. 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 On-Guard 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 March 31, 2024 and December 31, 2023 deferred revenue was $0 and $3,949, respectively. Shipping and handling costs that occur are paid by the customer and is not recorded as revenue.
Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are expensed as incurred. During the three months ended March 31, 2024 and 2023, the Company incurred advertising costs of $62,327 and $25,562, 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. During the three months ended March 31, 2024 and 2023, the Company had a month-to-month rental agreement for their office and inventory space and paid rent expense of $4,305 and $1,000, 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, stock options and warrants. There were no potentially dilutive common shares outstanding as of March 31, 2024 and 2023.
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)	3 Months Ended
	Mar. 31, 2024
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 )

Reorganization & Recapitaliza_3

Reorganization & Recapitalization (Details) - USD ($)			3 Months Ended
	Mar. 10, 2023	Feb. 13, 2023	Mar. 31, 2024	Mar. 31, 2023
Reorganization & Recapitalization (Details) [Line Items]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual				$ 0
Business Combination, Separately Recognized Transactions, Expenses and Losses Recognized				5,295
Gross Profit			$ 234,763	27,591
Operating Expenses			$ 288,144	98,307
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				27,591
Operating Expenses				117,417
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual				89,826
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 Acquisition, Pro Forma Revenue				$ 32,337

Reorganization & Recapitaliza_4

Reorganization & Recapitalization (Details) - Schedule of Business Acquisitions, by Acquisition	Mar. 10, 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_2

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Cash, FDIC Insured Amount	$ 250,000
Accounts Receivable, Allowance for Credit Loss	0		$ 0
Inventory, Finished Goods, Gross	40,431		37,702
Deferred Revenue	0		$ 3,949
Advertising Expense	62,327	$ 25,562
Operating Lease, Expense	$ 4,305	$ 1,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Related Party Transactions (Details) [Line Items]
Proceeds from Related Party Debt	$ 232,837	$ 73,727
Repayments of Related Party Debt	286,100	17,952
Related Party [Member]
Related Party Transactions (Details) [Line Items]
Other Liabilities	33,811		$ 87,074
Related Party [Member]
Related Party Transactions (Details) [Line Items]
Other Inventory, Purchased Goods, Gross	50,135	7,093
Proceeds from Related Party Debt	232,837	73,727
Repayments of Related Party Debt	$ 286,100	$ 17,952

Equity (Details)

Equity (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
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, New Issues	700,000
Proceeds from Issuance of Common Stock (in Dollars)	$ 175,000	$ 0
Stock Issued During Period, Shares, Other		34,371,100
Stock Issued During Period, Value, Other (in Dollars)		$ (1,091)
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs (in Dollars)		4,528
Common Stock, Shares, Issued	41,596,221		40,896,221
Common Stock, Shares, Outstanding	41,596,221		40,896,221
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 Outstanding	140,000		140,000
Series A Preferred Stock [Member]
Equity (Details) [Line Items]
Preferred Stock, Shares Authorized	1,000,000
Best 365 Labs Inc. [Member]
Equity (Details) [Line Items]
Stock Issued During Period, Value, Other (in Dollars)		$ 3,437

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member]	1 Months Ended
	May 03, 2024 USD ($)
Subsequent Events (Details) [Line Items]
Proceeds from Related Party Debt	$ 23,053
Repayments of Related Party Debt	$ 62,300