elite_10k.htm

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Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2023	May 13, 2024	Jun. 30, 2023
Cover [Abstract]
Entity Registrant Name	Elite Performance Holding Corp.
Entity Central Index Key	0001753681
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	No
Document Period End Date	Dec. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		106,397,550
Entity Public Float			$ 10,251,130
Document Annual Report	true
Document Transition Report	false
Document Fin Stmt Error Correction Flag	false
Entity File Number	000-55987
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	82-5034226
Entity Address Address Line 1	3301 NE 1st Ave Suite M704
Entity Address City Or Town	Miami
Entity Address State Or Province	FL
Entity Address Postal Zip Code	33137
City Area Code	844
Local Phone Number	426-2958
Security 12g Title	Common Stock $0.0001 par value
Entity Interactive Data Current	No
Auditor Firm Id	2738
Auditor Name	M&K CPAS, PLLC
Auditor Location	The Woodlands, Texas

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Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 52	$ 8,993
Accounts receivable	0	25,202
Inventory	30,802	178,003
Prepaid expenses	0	1,951
Total Current Assets	30,854	214,149
Property and equipment, net	38,484	49,485
Right of use asset	101,400	130,381
TOTAL ASSETS	170,738	394,015
CURRENT LIABILITIES
Accounts payable	879,943	629,079
Accounts payable and accrued expenses related party	633,314	409,423
Accrued expenses	397,112	293,589
Lease liability - current	19,064	17,282
Notes payable, net of OID of $0 and $6,188, respectively	0	23,128
Advances	215,000	90,000
Convertible notes payable	820,250	545,250
Total Current Liabilities	2,964,683	2,007,751
Lease liability - long-term	76,930	95,993
PPP Loan	95,485	95,485
Total Long-Term Liabilities	172,415	191,478
Total Liabilities	3,137,098	2,199,229
Commitments and Contingencies	0	0
STOCKHOLDERS' DEFICIT
Preferred stock; $0.0001 par value, 35,000,000 shares authorized, 10,000,000 shares issued and outstanding as of December 31, 2023 and December 31, 2022, respectively	1,000	1,000
Common stock; $0.0001 par value, 465,000,000 shares authorized, 130,397,500 and 127,881,300 issued and outstanding as of December 31, 2023 and December 31, 2022, respectively	13,040	12,788
Shares to be issued	50,000	50,000
Additional paid-in capital	5,759,788	5,473,417
Accumulated deficit	(8,790,188)	(7,342,419)
Total Stockholders' Deficit	(2,966,360)	(1,805,214)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 170,738	$ 394,015

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Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Consolidated Balance Sheets
Notes payable, net of OID	$ 0	$ 6,188
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	465,000,000	465,000,000
Common stock, shares issued	130,397,500	127,881,300
Common stock, shares outstanding	130,397,500	127,881,300
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	35,000,000	35,000,000
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000

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Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Consolidated Statements of Operations
REVENUES	$ 40,210	$ 90,588
REVENUES - RELATED PARTIES	2,359	0
COST OF GOODS SOLD	155,804	126,586
GROSS LOSS	(113,235)	(35,998)
OPERATING EXPENSES
Legal and accounting	228,886	283,805
Advertising	65,169	310,767
Consulting	432,224	1,367,794
General and administrative	472,266	645,468
Total Operating Expenses	1,198,545	2,607,834
OPERATING LOSS	(1,311,780)	(2,643,832)
OTHER INCOME (EXPENSE)
Gain on debt forgiveness	0	6,000
Other income	12,673	0
Interest expense	(148,662)	(114,655)
Total Other Expense	(161,334)	(108,655)
NET LOSS	$ (1,447,769)	$ (2,752,487)
BASIC AND DILUTED NET LOSS PER COMMON SHARE	$ (0.01)	$ (0.02)
BASIC AND DILUTED WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	129,334,725	112,815,779

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Consolidated Statements of Stockholders Deficit - 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)
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
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
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

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Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,447,769)	$ (2,752,487)
Items to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	25,513	9,559
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)
Depreciation expense	11,001	5,515
Changes in operating assets and liabilities
(Increase) / decrease in accounts receivable	25,202	(25,202)
(Increase) / decrease in inventory	258,569	(169,584)
(Increase) / decrease in prepaid expenses	1,951	(1,951)
(Increase) / decrease in right of use assets	28,981	12,230
Increase in accounts payable - related party	443,391	95,574
Increase in accounts payable and accrued expenses	133,888	160,058
Net Cash Used in Operating Activities	(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	330,000	0
Proceeds from notes payable	98,500	50,460
Repayments of notes payable	(145,516)	(34,645)
Proceeds from sale of common stock	73,000	0
Bank overdraft	998
Payments on financing leases	(17,282)	(29,336)
Proceeds from advances	125,000	90,000
Proceeds from sale of stock	0	1,821,001
Net Cash Provided by Financing Activities	464,700	1,897,480
(Decrease) Increase in Cash	(8,941)	7,192
CASH AT BEGINNING OF YEAR	8,993	1,801
CASH AT END OF YEAR	52	8,993
Supplemental Information:
Interest Paid	27,707	12,842
Taxes	0	0
Shares issued in conversion with convertible notes	55,000	0
Shares issued as debt issuance cost	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

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GENERAL

12 Months Ended

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).

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ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

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 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. Under this approach, deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end. A valuation allowance is recorded against deferred tax assets if management does not believe the Company has met the “more likely than not” standard required by ASC 740-10-25-5.

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.

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RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2023

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS

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.

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.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 5
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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+ Details

XML 22 R10.htm IDEA: XBRL DOCUMENT

LEASES

12 Months Ended

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. 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

XML 23 R11.htm IDEA: XBRL DOCUMENT

PROPERTY AND EQUIPMENT

12 Months Ended

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:

	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.

XML 24 R12.htm IDEA: XBRL DOCUMENT

COMMON STOCK AND COMMON STOCK WARRANTS

12 Months Ended

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.

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.

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.

As of December 31, 2023 we had 130,397,550 common shares outstanding.

Common Stock Warrants

None.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

XML 25 R13.htm IDEA: XBRL DOCUMENT

PREFERRED STOCK

12 Months Ended

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 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.

XML 26 R14.htm IDEA: XBRL DOCUMENT

NOTE PAYABLE

12 Months Ended

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 $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.

XML 27 R15.htm IDEA: XBRL DOCUMENT

CONVERTIBLE NOTES PAYABLE

12 Months Ended

Dec. 31, 2023

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE

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.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
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+ Details

XML 28 R16.htm IDEA: XBRL DOCUMENT

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2023

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES

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.

XML 29 R17.htm IDEA: XBRL DOCUMENT

CONCENTRATIONS

12 Months Ended

Dec. 31, 2023

CONCENTRATIONS

CONCENTRATIONS

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.

XML 30 R18.htm IDEA: XBRL DOCUMENT

INVENTORY

12 Months Ended

Dec. 31, 2023

INVENTORY

INVENTORY

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.

XML 31 R19.htm IDEA: XBRL DOCUMENT

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.

XML 32 R20.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2023

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS

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.

XML 33 R21.htm IDEA: XBRL DOCUMENT

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

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.

Going concern

Cash and Cash Equivalents

Accounts Receivable

Inventory

Prepaid Expenses

Basic and Diluted Loss Per Share

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

Use of Estimates

Revenue Recognition

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.

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

Long Lived Assets

Property and Equipment

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

XML 34 R22.htm IDEA: XBRL DOCUMENT

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

XML 35 R23.htm IDEA: XBRL DOCUMENT

LEASES (Tables)

12 Months Ended

Dec. 31, 2023

LEASES

Schedule of classification of 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

Schedule of maturities of lease liabilities

	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

XML 36 R24.htm IDEA: XBRL DOCUMENT

PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2023

PROPERTY AND EQUIPMENT

Summary of property and equipment

	December 31, 2023
Trucks		55,000

Total cost		55,000

Less accumulated depreciation		(16,516	)

Net, property and equipment	$	38,484

XML 37 R25.htm IDEA: XBRL DOCUMENT

GENERAL (Details Narrative) - USD ($)	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
Common stock, shares issued	130,397,500	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
Intellectual property and patent ownership shares value				$ 20,000
Intellectual property and patent ownership shares				400,000
Patent shares issued					200,000
Impairment loss			$ 20,000
Ownership percentages	100.00%

XML 38 R26.htm IDEA: XBRL DOCUMENT

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

XML 39 R27.htm IDEA: XBRL DOCUMENT

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

XML 40 R28.htm IDEA: XBRL DOCUMENT

Organization and Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accumulated deficit	$ (8,790,188)	$ (7,342,419)
Inventory wrote off	111,000
FDIC insured amount	250,000
Deferred tax assets	1,846,000	1,542,000
Allowance for doubtful trade receivables	0	0
Valuation allowance	(1,846,000)	(1,542,000)
Accounts Receivable	0	25,202
Inventory	30,802	178,003
Convertible notes	820,250	545,250
Prepaid Expenses	0	1,951
Accrued interest	$ 368,881	$ 259,971
Convertible notes converted in common stock shares	19,154,465	16,104,420
Research and development expense	$ 0	$ 0
Advertising costs	65,169	310,767
Total revenue	42,569	90,588
Net operating loss carry-forward	$ 8,789,000	$ 7,342,000
Statutory rate	21.00%
Minimum [Member]
Income tax rate	21.00%
Maximum [Member]
Income tax rate	35.00%

XML 41 R29.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		12 Months Ended
	Jan. 02, 2021	Dec. 31, 2023	Dec. 31, 2022	May 06, 2022	Mar. 31, 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
Shares issued, value		$ 10,000
The Mosely Group [Member]
Outstanding balance		4,500	$ 4,500
Accounting expense		0	0
Mr. Clark [Member]
Outstanding balance		113,922	101,922
Consulting expense		36,000	36,000
Joey Firestone [Member]
Initial payment for vehicles				$ 19,000
Outstanding balance un-reimbursed business expense		0	26,689		$ 26,689
Outstanding balance, consulting services		40,000	55,000
Outstanding balance, salary		$ 448,203	$ 245,312
Elite Beverage International [Member]
Shares issued	5,000,000
Shares issued par value		$ 0.0001	$ 0.0001			$ 0.0001
Shares issued, value	$ 500

XML 42 R30.htm IDEA: XBRL DOCUMENT

LEASES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Right-of-use assets	$ 101,400	$ 130,381
Leases
Right-of-use assets	101,400	130,381
Current lease liabilities	19,064	17,282
Non-current lease liabilities	$ 76,930	$ 95,993

XML 43 R31.htm IDEA: XBRL DOCUMENT

LEASES (Details 1)	Dec. 31, 2023 USD ($)
Present value of lease liabilities	$ 142,613
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

XML 44 R32.htm IDEA: XBRL DOCUMENT

LEASES (Details Narrative) - USD ($)		12 Months Ended
LEASES (Details Narrative) - USD ($)	May 06, 2022	Dec. 31, 2023	Dec. 31, 2022
Related party lease liability		$ 142,613
Right-of-use asset		142,613
Total initial payments		17,282	$ 29,336
Selling, general and administrative expenses		23,410	12,232
Interest expense		$ 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

XML 45 R33.htm IDEA: XBRL DOCUMENT

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property and equipment	$ 55,000
Less accumulated depreciation	(16,516)
Net, property and equipment	38,484	$ 49,485
Trucks [Member]
Property and equipment	$ 55,000

XML 46 R34.htm IDEA: XBRL DOCUMENT

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

XML 47 R35.htm IDEA: XBRL DOCUMENT

COMMON STOCK AND COMMON STOCK WARRANTS (Details Narrative) - USD ($)			12 Months Ended
	Jan. 02, 2021	Feb. 02, 2018	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2017
Description of Shares registered in the s-1 registration statement			the Company has raised $1,250,000 (25,000,000 shares issued) through a registered offering for $1,250,000 which was registered with the SEC through an S1 registration statement which went effective on April 23, 2019
Common Stock, Shares Authorized			465,000,000	465,000,000
Common shares outstanding			130,397,550
Shares issued par value			$ 0.0001	$ 0.0001
Common subscription shares issued to accredited investors, shares			19,154,465	16,104,420
Principal amount for conversion			$ 10,000
Convertible note payable			$ 820,250	$ 545,250
Share price			$ 0.25
Common shares issued, value			$ 10,000
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
Recognized shares issued amount				$ 238,000
Shares to be issued for settlement of accounts payable				$ 40,000
Shares price per shares			$ 0.10	$ 0.10
Shares issued for service, amount			$ 25,000	$ 835,000
Total Restricted Shares issued				2,780,000
Oprating expences				$ 2,000
Convertible note payable				$ 2,000
Share price				$ 0.10
Restricted Stock [Member] \| Convertible Notes Payable [Member]
Principal amount for conversion			$ 10,000
Share price			$ 0.50
Common shares issued, value			$ 10,000
Common shares issued, shares			20,000
Restricted Stock [Member] \| Convertible Notes Payable One [Member]
Principal amount for conversion			$ 25,000
Share price			$ 0.25
Common shares issued, value			$ 25,000
Common shares issued, shares			100,000
Restricted Stock [Member] \| Convertible notes payable Two [Member]
Principal amount for conversion			$ 10,000
Share price			$ 0.25
Common shares issued, value			$ 10,000
Common shares issued, shares			40,000
Restricted Stock [Member] \| Regulation D Offering 1 [Member]
Share price			$ 0.10
Common shares issued, value			$ 10,000
Common shares issued, shares			100,000
Restricted Stock [Member] \| Regulation D Offering 2 [Member]
Share price			$ 0.10
Common shares issued, value			$ 50,000
Common shares issued, shares			500,000
Restricted Stock [Member] \| Regulation D Offering 3 [Member]
Share price			$ 0.10
Common shares issued, value			$ 9,000
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			100,000
Shares price per shares			$ 0.10
Shares issued for service, amount			$ 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
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

XML 48 R36.htm IDEA: XBRL DOCUMENT

PREFERRED STOCK (Details Narrative) - USD ($)			12 Months Ended
PREFERRED STOCK (Details Narrative) - USD ($)	Mar. 03, 2023	Feb. 02, 2018	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2017
Preferred Stock, shares authorized			35,000,000	35,000,000
Preferred stock, par value			$ 0.0001	$ 0.0001
Preferred stock, designated value					$ 1,000
Preferred stock, shares issued			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.
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

XML 49 R37.htm IDEA: XBRL DOCUMENT

NOTES PAYABLE (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 02, 2021	Jan. 31, 2023	Jul. 31, 2022	Apr. 30, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Advances					$ 90,000	$ 50,000	$ 75,000
Loan balance				$ 201,352
Balances of advances					215,000	140,000
Proceeds from third party debt					98,500	50,460
Installment Amount					145,516	34,645
Payment protection program loan interest expense					$ 3,826	2,871
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
Notes payable						29,316
Original issue discount balance						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

XML 50 R38.htm IDEA: XBRL DOCUMENT

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)										1 Months Ended									12 Months Ended
CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	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	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	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																			$ 330,000	$ 0
Common stock shares converted																			19,154,465	16,104,420
Common shares issued, shares																			40,000
Common stock value													$ 12,788						$ 13,040	$ 12,788
Outstanding balance																$ 201,352
Additional interest expense against issuing shares																			148,662	114,655
Debt discount																			25,513	$ 9,559
Shares issued on commitments, amounts																			$ 10,000
Common stock shares issued													127,881,300						130,397,500	127,881,300
David Stoccardo [Member]
Interest rate							8.00%		8.00%
Maturity date							Dec. 04, 2020		Jan. 08, 2020
Description of conversion of debt							The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion		prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion
Outstanding balance of notes payable													$ 189,000						$ 189,000	$ 189,000
Convertible promissory note							$ 189,000		$ 157,500									$ 7,875
Common shares issued, shares																	400,000
Common stock value																									$ 20,000
Original discount fees							$ 9,000																	$ 7,500
Payment of principal amount								$ 5,000
Outstanding balance								$ 152,500
Issued shares						20,000
Issued shares, value per share						$ 0.10
Additional interest expense against issuing shares						$ 2,000
Balance of note payable													0						0	0
Interest expense debt													2,000
Debt discount													0						0	0
Default rate of interest							18.00%
Shares issued on commitments,shares							500,000
Shares issued on commitments, amounts							$ 25,000
Amortized of debt																					$ 0	$ 23,288	$ 1,712
The Hillyer Group Inc [Member]
Interest rate														12.00%	8.00%		8.00%
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
Interest expense of OID																			0	1,503
Default rate of interest															18.00%		18.00%
Common stock shares issued															60,000										400,000
Balance of interest expense															$ 0
Balance of amortized debt discount																				0
The Hillyer Group Inc One [Member]
Outstanding balance of notes payable													26,250						26,250	26,250
Interest expense of OID																			0
The Hillyer Group Inc Two [Member]
Outstanding balance of notes payable													$ 20,000						20,000	$ 20,000
Convertible promissory note two
Interest rate			10.00%
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
Convertible promissory note
Interest rate					8.00%
Debt holder exercised the convertible option					$ 10,000
Maturity date					Mar. 01, 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 $0.50 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
Outstanding balance of notes payable																			0
Convertible promissory note					$ 10,000
Common stock shares converted					20,000
Convertible promissory note one
Interest rate				10.00%
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 stock shares converted				100,000
Outstanding debt balance																			0
Convertible promissory note three
Interest rate												10.00%
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																			50,000
Convertible promissory note four
Interest rate											10.00%
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
Convertible promissory note five
Interest rate		10.00%
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 stock shares converted		40,000
Outstanding debt balance																			$ 0
Convertible promissory note Six
Interest rate	10.00%
Other loans, advances and accrued interest totaling approximately	$ 790,000
Maturity date	Jan. 02, 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										10.00%
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 stock shares converted										40,000
Outstanding debt balance																			$ 0

XML 51 R39.htm IDEA: XBRL DOCUMENT

CONCENTRATIONS (Details Narrative) - USD ($)	12 Months Ended
CONCENTRATIONS (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounts receivables	$ 0	$ 25,202
Percentages of revenue from online sale	32.00%	23.00%
One Customer [Member]
Trade Accounts Receivable		90.00%
Total Revenue	60.00%	15.00%

XML 52 R40.htm IDEA: XBRL DOCUMENT

INVENTORY (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
INVENTORY
Inventory	$ 30,802	$ 178,003
Inventory, raw material	30,802	46,740
Inventory, finished goods	$ 0	$ 131,263

XML 53 R41.htm IDEA: XBRL DOCUMENT

OTHER INCOME (Details Narrative)	12 Months Ended
OTHER INCOME (Details Narrative)	Dec. 31, 2023 USD ($)
OTHER INCOME
Royalty interest rate	7.00%
Royalty fees	$ 11,735

XML 54 R42.htm IDEA: XBRL DOCUMENT

SUBSEQUENTS EVENTS (Details Narrative) - USD ($)	4 Months Ended
SUBSEQUENTS EVENTS (Details Narrative) - USD ($)	May 10, 2024	Jan. 23, 2024	Dec. 31, 2023	Dec. 31, 2022
Shares issued par value			$ 0.0001	$ 0.0001
Common stock shares issued			130,397,500	127,881,300
Common stock outstanding			130,397,500	127,881,300
Subsequent Event [Member]
Shares issued par value	$ 0.0001
Common stock shares issued	106,397,550
Common share issued for conversion	140,000
Debt converted amount	$ 35,000
Common stock outstanding	106,397,550
Loan, advances and accrued interest		$ 790,000
Subsequent Event [Member] \| Consultants [Member]
Common stock shares issued	860,000

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Nevada		82-5034226
(State of incorporation)		(IRS Employer Identification Number)

3301 NE 1st Ave Suite M704 Miami, FL		33137
(Address of principal executive offices)		(Zip Code)

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
N/A		N/A		N/A

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller reporting company	☒
		Emerging growth company	☒

PART I		4
Item 1. Business		4
Item 1A. Risk Factors		9
Item 1B. Unresolved Staff Comments		16
Item 1C. Cybersecurity		16
Item 2. Properties		16
Item 3. Legal Proceedings		16
Item 4. Mine Safety Disclosures		16
PART II		17
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities		17
Item 6. Selected Financial Data		20
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations		20
Item 7A. Quantitative and Qualitative Disclosures about Market Risk		27
Item 8. Consolidated Financial Statements and Supplementary Data		F-1
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure		30
Item 9B. Other Information		31
PART III		32
Item 10. Directors and Executive Officers of the Registrant and Corporate Governance		32
Item 11. Executive Compensation		34
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters		36
Item 13. Certain Relationships and Related Transactions, and Director Independence		37
Item 14. Principal Accountant Fees and Services		38
Item 15. Exhibits and Financial Statement Schedules		39
Signatures		40

✓	Healthy living trends and lifestyles are continuing, creating a drive for better-for-you trends, active lifestyles, and a growing demand for industry products from everyday consumers.

✓	There are currently no other RTD beverages that combine the benefits of BYLT® that athletes seek out. In order to achieve optimal nutrients, an athlete must take 3-4 supplements that are often packed with unhealthy additives such as sugars and caffeine.

✓	Sports Drinks accounted for 70% of the entire Fortified/Functional beverage industry and is expected to continue its growth during the next four years to become a $32 Billion global market by 2027.

✓	BYLT® is also positioned in the Nutrition and Performance Drink Industry which generated a total revenue of $27.2 billion. Mintel estimates sales of the category to continue to grow reaching $36.3 billion by 2028.

✓	According to Statista, 36% of individuals in the U.S. purchase a ready to drink sports drink 1 – 2 times a week, while 15% purchase one over 10 times a week.

✓	There is high potential for customer loyalty in the industry and brands that deliver on their promised functional and health benefits usually keep loyal core consumers.

·	The acquired assets or business may not achieve expected results;
·	We may incur substantial, unanticipated costs, delays or other operational or financial problems when integrating the acquired assets;
·	We may not be able to retain key personnel of an acquired business;
·	We may not be able to raise the required capital to expand;
·	Our management’s attention may be diverted; or
·	Our management may not be able to manage the acquired assets or combined entity effectively or to make acquisitions and grow our business internally at the same time.

·	Establish definitive business strategies, goals and objectives;
·	Maintain a system of management controls; and
·	Attract and retain qualified personnel, as well as, develop, train and manage management-level and other employees.

a.)	reach 5 million dollars in gross annual revenue
b.)	reach 15 million dollars in gross annual revenue
c.)	reach 30 million dollars in gross annual revenue
d.)	reach 50 million dollars in gross annual revenue
e.)	reach 75 million dollars in grows annual revenue
f.)	reach 100 million dollars in gross annual revenue

	December 31, 2023			December 31, 2022
Current Assets	$	30,854		$	214,149

Current Liabilities	$	2,964,683		$	2,007,751

Working Capital	$	(2,933,829	)	$	(1,793,602	)

Report of Independent Registered Public Accounting Firm (PCAOB #2738)		F-2

Consolidated Balance Sheets as of December 31, 2023 and 2022		F-3

Consolidated Statements of Operations for the years ended December 31, 2023 and 2022		F-4

Consolidated Statements of Stockholders’ Deficit for the years ended December 31, 2023 and 2022		F-5

Consolidated Statements of Cash Flows for the years ended December 31, 2023 and 2022		F-6

Notes to the Consolidated Financial Statements		F-7

Elite Performance Holding Corp.
Consolidated Balance Sheets

	December 31,			December 31,
	2023			2022
ASSETS
CURRENT ASSETS
Cash	$	52		$	8,993
Accounts receivable		-			25,202
Inventory		30,802			178,003
Prepaid expenses		-			1,951
Total Current Assets		30,854			214,149

Property and equipment, net		38,484			49,485
Right of use asset		101,400			130,381
TOTAL ASSETS	$	170,738		$	394,015

LIABILITIES AND STOCKHOLDERS’ DEFICIT

CURRENT LIABILITIES
Accounts payable	$	879,943		$	629,079
Accounts payable and accrued expenses related party		633,314			409,423
Accrued expenses		397,112			293,589
Lease liability - current		19,064			17,282
Notes payable, net of OID of $0 and $6,188, respectively		-			23,128
Advances		215,000			90,000
Convertible notes payable		820,250			545,250
Total Current Liabilities		2,964,683			2,007,751

Lease liability - long-term		76,930			95,993
PPP Loan		95,485			95,485
Total Long-Term Liabilities		172,415			191,478
Total Liabilities		3,137,098			2,199,229

Commitments and Contingencies		-			-

STOCKHOLDERS' DEFICIT
Preferred stock; $0.0001 par value, 35,000,000 shares authorized, 10,000,000 shares issued and outstanding as of December 31, 2023 and December 31, 2022, respectively		1,000			1,000
Common stock; $0.0001 par value, 465,000,000 shares authorized, 130,397,500 and 127,881,300 issued and outstanding as of December 31, 2023 and December 31, 2022, respectively		13,040			12,788
Shares to be issued		50,000			50,000
Additional paid-in capital		5,759,788			5,473,417
Accumulated deficit		(8,790,188	)		(7,342,419	)
Total Stockholders' Deficit		(2,966,360	)		(1,805,214	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	170,738		$	394,015

Elite Performance Holding Corp.
Consolidated Statements of Operations

	Years ended December 31,
	2023			2022

REVENUES	$	40,210		$	90,588
REVENUES – RELATED PARTIES		2,359			-
COST OF GOODS SOLD		155,804			126,586
GROSS LOSS		(113,235	)		(35,998	)

OPERATING EXPENSES
Legal and accounting		228,886			283,805
Advertising		65,169			310,767
Consulting		432,224			1,367,794
General and administrative		472,266			645,468
Total Operating Expenses		1,198,545			2,607,834

OPERATING LOSS		(1,311,780	)		(2,643,832	)

OTHER INCOME (EXPENSE)
Gain on debt forgiveness		-			6,000
Other income		12,673			-
Interest expense		(148,662	)		(114,655	)

Total Other Expense		(161,334	)		(108,655	)

NET LOSS	$	(1,447,769	)	$	(2,752,487	)

BASIC AND DILUTED NET LOSS PER COMMON SHARE	$	(0.01	)	$	(0.02	)

BASIC AND DILUTED WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING		129,334,725			112,815,779

Elite Performance Holding Corp.
Consolidated Statements of Stockholders’ Deficit
For the year ended December 31, 2023 and 2022


									Shares			Additional					Total
	Common Stock				Preferred Stock				to be			Paid-in		Accumulated			Stockholders’
	Shares		Amount		Shares		Amount		Issued			Capital		Deficit			(Deficit)

Balance December 31, 2021		98,971,300		9,896		10,000,000		1,000		5,000			2,585,308		(4,589,932	)		(1,988,728	)

Reg D subscriptions		18,160,000		1,817		-		-		(5,000	)		1,814,184		-			1,811,001
Shares issued for settlement of accounts payable		2,380,000		238		-		-		40,000			237,762		-			278,000
Shares issued for services		8,350,000		835		-		-		-			834,165		-			835,000
Shares issued in connection with convertible debt		20,000		2		-		-		-			1,998		-			2,000
Shares to be issued for Reg D subscriptions		-		-		-		-		10,000			-		-			10,000
Net loss		-		-		-		-		-			-		(2,752,487	)		(2,752,487	)

Balance December 31, 2022		127,881,300	$	12,788		10,000,000	$	1,000	$	50,000		$	5,473,417	$	(7,342,419	)	$	(1,805,214	)

Shares to be issued for Reg D subscriptions		730,000		73		-		-		-			72,927		-			73,000
Shares issued for services		1,570,000		157		-		-		-			156,843		-			157,000
Shares issued in connection with convertible debt		200,000		20		-		-		-			54,980		-			55,000
Shares issued as consideration for execution of promissory notes		16,250		2		-		-		-			1,621		-			1,623
Net loss		-		-		-		-		-			-		(1,447,769	)		(1,447,769	)

Balance December 31, 2023		130,397,550	$	13,040		10,000,000	$	1,000	$	50,000		$	5,759,788	$	(8,790,188	)	$	(2,966,360	)

Elite Performance Holding Corp.
Consolidated Statements of Cash Flows

	Year ended December 31,
	2023			2022

CASH FLOWS FROM OPERATING ACTIVITIES
Net loss		(1,447,769	)	$	(2,752,487	)
Items to reconcile net loss to net cash used in operating activities:
Amortization of debt discount		25,513			9,559
Shares issued and to be issued for services		157,000			835,000
Shares issued in connection with convertible debt		-			2,000
Loss on inventory Write-down		(111,368	)		-
Gain on debt forgiveness		-			(6,000	)
Depreciation expense		11,001			5,515
Changes in operating assets and liabilities
(Increase) / decrease in accounts receivable		25,202			(25,202	)
(Increase) / decrease in inventory		258,569			(169,584	)
(Increase) / decrease in prepaid expenses		1,951			(1,951	)
(Increase) / decrease in right of use assets		28,981			12,230
Increase in accounts payable - related party		443,391			95,574
Increase in accounts payable and accrued expenses		133,888			160,058
Net Cash Used in Operating Activities		(473,641	)		(1,835,288	)

CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment		-			(55,000	)
Net Cash Used in Investing Activities		-			(55,000	)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible debt		330,000			-
Proceeds from notes payable		98,500			50,460
Repayments of notes payable		(145,516	)		(34,645	)
Bank overdraft		998
Proceeds from sale of common stock		73,000			-
Payments on financing leases		(17,282	)		(29,336	)
Proceeds from advances		125,000			90,000
Proceeds from sale of stock		-			1,821,001
Net Cash Provided by Financing Activities		464,700			1,897,480

(Decrease) Increase in Cash		(8,941	)		7,192

CASH AT BEGINNING OF YEAR		8,993			1,801

CASH AT END OF YEAR		52		$	8,993

Supplemental Information:
Interest Paid	$	27,707		$	12,842
Taxes	$	-		$	-

Shares issued in conversion with convertible notes	$	55,000		$	-
Shares issued as debt issuance cost	$	1,623		$	-
Shares issued and to be issued for payment of accounts payable	$	-		$	140,000
Recognition of lease asset and lease liability	$	-		$	121,301

·	there is a lack of accounting personnel with the requisite knowledge of GAAP and the financial reporting requirements of the SEC.

·	there are insufficient written policies and procedures to insure the correct application of accounting and financial reporting with respect to the current requirements of GAAP and SEC disclosure requirements.

·	there is a lack of segregation of duties, in that we only had one person performing all accounting-related duties.

·	There is no formal written policy established for the approval, identification and authorization of related party transactions.

Name (age)	Position	Year First Elected a Director
Joey Firestone	Chief Executive Officer and Chairman	2018

David Sandler	Chief Operating Officer	2023

·	the appropriate size of our Board of Directors;
·	our needs with respect to the particular talents and experience of our Directors;
·	the knowledge, skills and experience of nominees, including experience in finance, administration or public service, in light of prevailing business conditions and the knowledge, skills and experience already possessed by other members of the Board;
·	experience in political affairs;
·	experience with accounting rules and practices; and
·	the desire to balance the benefit of continuity with the periodic injection of the fresh perspective provided by new Board members.

(1)	The amounts shown in this column represent the dollar value of base salary earned by each named executive officer (“NEO”).
(2)	Our CEO continues to defer salary until such time as the Company has improved its financial position
(3)	No incentive compensation was made to our officer and director in 2023 and therefore no amounts are shown.
(4)	Amounts in this column represent the fair value required by ASC Topic 718 to be included in our financial statements for all options granted during that year.
(5)	Other compensation was made up of Mr. Firestone’s expense and health insurance expenses.

Name of Officer/Director and Control Person	Affiliation with Company (e.g. Officer/Director/ Owner of more than 5%)	Residential Address (City / State Only)(2)	Number of Common shares owned(1)		Ownership Percentage of Common Stock Outstanding(1)			Number of Preferred shares owned(1)		Ownership Percentage of Preferred Stock Outstanding(1)
Joey Firestone	Owner, Officer, Director	Miami, FL		15,000,000		14.1	%		10,000,000		100	%

David Sandler	Officer, Director	Denver, CO		1,880,000		1.7	%		0		0	%

Jon McKenzie	Owner	Pahrump, NV		10,000,000		9.4	%		0		0	%

Officers and Directors As a Group				26,880,000		25.2	%		10,000,000		100	%

(1)	Unless otherwise indicated, the address of each beneficial owner listed above is c/o Elite Performance Holding Corp., 3301 NE 1st Ave Suite M704 Miami, FL 33137.

(2)	Based on a total of 106,397,550 shares of common stock outstanding on April 15, 2024.

(3)	Mr. Firestone also owns 10,000,000 shares of the Company’s Super Voting Series A Preferred Stock, which gives him majority voting control of the Company.

	2023		2022
Audit Fees	$	18,000		12,000
Audit-Related Fees		7,500		8,000
Total Audit and Audit-Related Fees		25,500		20,000
Tax Fees		-		-
All Other Fees		-		-

Total	$	25,500	$	20,000

Exhibit No.		Description
3.1		Articles of Incorporation of Elite Beverage International Corp., as amended, (previously filed as an exhibit to the S-1/A filed on October 2, 2018)
3.2		Articles of Incorporation of Registrant, as amended, (previously filed as an exhibit to the S-1/A filed on October 2, 2018)
3.3		Bylaws of Registrant, (previously filed as an exhibit to the S-1/A filed on October 2, 2018)
10.1		Contribution and Assignment Agreement dated February 2, 2018, (previously filed as an exhibit to the S-1/A filed on October 2, 2018)
10.2		Ingredient Studies (previously filed as an exhibit to the S-1/A filed on January 30, 2019)
10.3		GBS Growth Partners Documentation (previously filed as an exhibit to the S-1/A filed on January 30, 2019)
10.4		Limited Exclusivity Agreement dated September 1, 2018 (previously filed as an exhibit to the S-1/A filed on October 2, 2018)
10.6		Employment Agreement between the Registrant and Joey Firestone (previously filed as an exhibit to the S-1/A filed on January 30, 2019)
10.7		Term Sheet dated January 9,2019 (previously filed as an exhibit to the S-1/A filed on February 13, 2019)
10.8		Convertible Note dated January 9, 2019 (previously filed as an exhibit to the S-1/A filed on February 13, 2019)
10.9		Board minutes dated January 3, 2019 (previously filed as an exhibit to the S-1/A filed on February 13, 2019)
10.10		SPA dated December 10, 2019 (previously filed as an exhibit to the S-1/A filed on February 13, 2019)
10.11		Convertible Note dated December 10, 2018 (previously filed as an exhibit to the S-1/A filed on February 13, 2019)
10.12		Board minutes dated December 9, 2018 (previously filed as an exhibit to the S-1/A filed on February 13, 2019)
10.13		Advisory Service Agreement (previously filed as an exhibit to the S-1/A filed on February 13, 2019)
31.1		Certification by the Principal Executive Officer of Registrant pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (Rule 13a-14(a) or Rule 15d-14(a)).
31.2		Certification by the Principal Accounting Officer of Registrant pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (Rule 13a-14(a) or Rule 15d-14(a)).
101.INS		Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)
101.SCH		Inline XBRL Taxonomy Extension Schema Document
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB		Inline XBRL Taxonomy Extension Labels Linkbase Document
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

	ELITE PERFORMANCE HOLDING CORP.
	(Registrant)

Dated: May 13, 2024	By:	/s/ Joey Firestone
		Joey Firestone
		CEO, CFO and Chairman
		(Principal Executive Officer)
		(Principal Accounting Officer)

Signature	Title	Date

/s/ Joey Firestone	Chief Executive Officer and Chairman	May 13, 2024
Joey Firestone

1.	I have reviewed this annual report on Form 10-K of Elite Performance Holding Corp.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)) for the registrant and have:

	a.	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	b.	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s 4th quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

	a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: May 13, 2024	/s/ Joey Firestone
	Joey Firestone
	(Chief Executive Officer and Principal Executive Officer)

1.	The Report fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934; and

2.	The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: May 13, 2024	/s/ Joey Firestone
	Joey Firestone
	Chief Executive Officer and Principal Accounting Officer