Elite Performance Holding is a holding company whose sole operating business is Elite Beverage International, which makes and sells a single RTD functional sports drink called BYLT (Beyond Your Limit Training). BYLT is marketed as an all-in-one sports beverage combining hydration, endurance support, muscle recovery, and fat oxidation, built around a patented "SmartCarb" technology that pairs a slow-release carbohydrate (Palatinose) with BCAAs and other functional ingredients. The product is available in seven flavors and targets athletes and fitness-oriented consumers who currently buy multiple supplements to achieve what BYLT delivers in one drink. Elite Beverage sells BYLT through retail stores, sporting events, and fitness expos, with distribution initially focused on Florida and California, and planned expansion into Texas and eventually national distribution. The company has contracted GBS Growth Partners to manage its nationwide rollout and uses two contract manufacturers in Texas and Florida. In practice, Elite Performance is a development-stage company with negligible sales — FY24 revenue was $681 — no cash on hand, an accumulated deficit of approximately $11.2M, and outstanding convertible debt of approximately $1.3M. Operations are funded almost entirely through convertible debt issuances and equity dilution. The auditor has issued a going concern opinion. CEO Joey Firestone controls the company through preferred shares carrying 20 votes each, and the common stock is not listed on any exchange.