Overview
- IndustryBeverages1
- HeadquartersMiami, Florida1
- Incorporated inNV2
- Business address3301 Ne 1St Ave., Suite M704, Miami, Fl 331372
- Filer categoryNon-accelerated filer, Smaller reporting company, Emerging growth company2
- Legal formCorporation
See how the biggest companies compare on our leaderboards
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. The team is composed of highly experienced business, marketing and sales executives in the beverage and nutritional space, who are passionate about health and nutrition.3 From its latest annual report
Financials
From the company’s reports to the SEC. Every number links to the filing it came from.
Key numbers, fiscal 2025
Financial statements
| Fiscal year | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|
| Revenue | $35.8K5 | $26.2K6 | $6.9K7 | $90.6K8 | $40.2K9 | $6814 | $04 |
| Cost of revenue | $186.5K5 | $307.1K6 | $68.0K7 | $126.6K8 | $155.8K9 | $36.3K4 | $1.3K4 |
| Gross profit | -$150.7K5 | -$281.0K6 | -$61.1K7 | -$36.0K8 | -$113.2K9 | -$35.6K4 | -$1.3K4 |
| Research and development | $1245 | $06 | $07 | $08 | $09 | $04 | $04 |
| Selling, general and admin | $12.2K8 | $23.4K9 | $21.5K4 | $23.4K4 | |||
| Operating expenses | $797.7K7 | $2.6M8 | $1.2M9 | $2.1M4 | $993.0K4 | ||
| Operating income | -$1.6M5 | -$1.2M6 | -$858.8K7 | -$2.6M8 | -$1.3M9 | -$2.2M4 | -$994.3K4 |
| Interest | $144.5K5 | $122.0K6 | $96.0K7 | $114.7K8 | $148.7K9 | $229.4K4 | $319.3K4 |
| Net income | -$1.7M5 | -$1.3M6 | -$868.9K7 | -$2.8M8 | -$1.4M9 | -$2.4M4 | -$1.2M4 |
| Earnings per share (diluted) | -$0.119 | -$0.214 | -$0.104 | ||||
| Shares (weighted, diluted) | 12.9M shares9 | 112.7M shares4 | 124.7M shares4 |
| Fiscal year | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|
| Cash | $16.9K5 | $2526 | $1.8K7 | $9.0K7 | $524 | $04 | $04 |
| Receivables | $07 | $25.2K8 | $08 | ||||
| Inventory | $8.4K7 | $178.0K8 | $30.8K9 | $04 | $04 | ||
| Current assets | $171.9K5 | $10.4K6 | $10.2K7 | $214.1K8 | $30.9K9 | $14.1K4 | $14.1K4 |
| Property, plant and equipment | $07 | $49.5K8 | $38.5K9 | $27.5K4 | $18.8K4 | ||
| Total assets | $171.9K5 | $10.4K6 | $10.2K7 | $394.0K8 | $170.7K9 | $119.7K4 | $87.5K4 |
| Accounts payable | $787.2K7 | $629.1K8 | $879.9K9 | $835.7K4 | $916.7K4 | ||
| Current liabilities | $1.1M5 | $1.4M6 | $1.9M7 | $2.0M8 | $3.0M9 | $2.7M4 | $3.0M4 |
| Long-term liabilities | $95.5K7 | $191.5K8 | $172.4K9 | $155.8K4 | $137.4K4 | ||
| Total liabilities | $1.1M5 | $1.6M6 | $2.0M7 | $2.2M8 | $3.1M9 | $2.9M4 | $3.1M4 |
| Retained earnings | -$4.6M7 | -$7.3M8 | -$8.8M9 | -$11.2M4 | -$12.4M4 | ||
| Shareholders’ equity | -$928.6K6 | -$1.6M7 | -$2.0M8 | -$1.8M9 | -$3.0M4 | -$2.8M4 | -$3.0M4 |
| Shares outstanding | 97.3M shares13 | 84.7M shares6 | 99.0M shares7 | 127.9M shares8 | 13.0M shares9 | 120.6M shares4 | 124.3M shares4 |
Cash flow is reported year to date, not quarter by quarter, so there are no separate quarterly figures.
| Fiscal year | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|
| Cash from operations | -$1.2M5 | -$457.0K6 | -$343.3K7 | -$1.8M8 | -$473.6K9 | -$704.6K4 | -$385.1K4 |
| Depreciation and amortization | $11.0K4 | $11.3K4 | |||||
| Capital spending | $07 | $55.0K8 | $08 | $04 | $2.6K4 | ||
| Free cash flow | -$343.3K | -$1.9M | -$473.6K | -$704.6K | -$387.7K | ||
| Cash from investing | $07 | -$55.0K8 | $08 | $04 | -$2.6K4 | ||
| Cash from financing | $344.8K7 | $1.9M8 | $464.7K9 | $704.5K4 | $387.7K4 |
Corporate structure
Elite Performance Holding Corp sits at the top of its group. 1 entity, 1 country on record. Switch between the flow chart and the network, and select any entity to see its details.
Major holders of Elite Performance Holding Corp
- Jon Jeffrey McKenzie Filed SCHEDULE 13G on Elite Performance Holding Corp, latest Jan 27, 2025
- Elite Performance Holding Corp Miami, Florida
Built from major holders from Schedules 13D and 13G. Each entity in the chart links to its source.
What it owns
What Elite Performance Holding Corp reports owning in its annual reports to the SEC: buildings, land and equipment, real estate and locations, investments, intangible assets and inventory, at the end of its latest fiscal year and a year before.
Property and equipment
| Item | Latest | A year before | Change |
|---|---|---|---|
| Property and equipment, before depreciation | $57.6K4 Dec 31, 2025 | $55.0K9 Dec 31, 2024 | +4.7% |
| Accumulated depreciation | $38.8K4 Dec 31, 2025 | $27.5K9 Dec 31, 2024 | +41.1% |
| Property and equipment, net | $18.8K4 Dec 31, 2025 | $27.5K4 Dec 31, 2024 | −31.7% |
| Finance-lease assets | $54.6K4 Dec 31, 2025 | $78.1K4 Dec 31, 2024 | −30.0% |
| Operating-lease assets (leased space) | $54.6K4 Dec 31, 2025 | $78.1K4 Dec 31, 2024 | −30.0% |
Inventory
| Item | Latest | A year before | Change |
|---|---|---|---|
| Inventory, total | $04 Dec 31, 2025 | $04 Dec 31, 2024 | |
| Raw materials | $04 Dec 31, 2025 | $04 Dec 31, 2024 | |
| Finished goods | $04 Dec 31, 2025 | $04 Dec 31, 2024 |
Properties, in its own words
For the year ended December 31, 2025, the Company issued 5,000,000 shares in the amount of $500,000 for the conversion of accounts payable. These shares were previously recorded as shares to be issued.
For the year ended December 31, 2025, the Company issued 689,920 shares for the conversion of a convertible note payable made within the terms of the agreement. These shares were previously recorded as shares to be issued.
The rest of Item 2
For the year ended December 31, 2025, the Company issued 400,000 shares in the amount of $40,000 valued at $0.10 per share for consulting services. In addition, the Company recorded $20,000 for services as shares to be issued.
For the year ended December 31, 2025, the Company recorded 4,060,000 shares to be issued at $0.10 per share for conversion of accounts payable valued at $472,000. The Company recorded $406,000 for the value of the shares and $66,000 as other income.
For the year ended December 31, 2025, the Company recorded 1,600,000 shares to be issued at $0.25 per share for conversion of convertible notes payable valued at $400,000.
For the year ended December 31, 2024, the Company issued 10,592,570 shares in the amount of $1,059,257 valued at $0.10 per share for consulting services.
For the year ended December 31, 2024, the Company issued 2,995,720 shares in the amount of $774,267 for the conversion of principal and accrued interest of convertible notes payable made within the terms of the agreement and no gain or loss results from it.
For the year ended December 31, 2024, the Company issued 1,603,000 shares in the amount of $163,000 for conversion of accounts payable and 5,000,000 shares to be issued in the amount of $500,000.
For the year ended December 31, 2024, the Company issued 50,000 common shares in the amount of $5,000 as debt issuance cost.
FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.
C O N T E N T S
Report of Independent Registered Public Accounting Firm (PCAOB #2738) · F-2
Consolidated Balance Sheets as of December 31, 2025 and 2024 · F-3
Consolidated Statements of Operations for the years ended December 31, 2025 and 2024 · F-4
Consolidated Statements of Stockholders’ Deficit for the years ended December 31, 2025 and 2024 · F-5
Consolidated Statements of Cash Flows for the years ended December 31, 2025 and 2024 · F-6
Notes to the Consolidated Financial Statements · F-7
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and
Stockholders of Elite Performance Holdings, Corp.
Opinion on the Financial Statements
We have audited the accompanying consolidated balance sheets of Elite Performance Holdings, Corp. (the Company) as of December 31, 2025 and 2024, and the related consolidated statements of operations, shareholders’ equity (deficit), and cash flows for each of the years in the two-year period ended December 31, 2025, and the related notes (collectively referred to as the financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.
The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has an accumulated deficit and has a net working capital deficiency, which raises substantial doubt about its ability to continue as a going concern. Management’s plans regarding those matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Basis for Opinion
These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.
Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.
Critical Audit Matter
Item 2 of the 10-K filed Sep 4, 2026.3
Leadership
Named in SEC Form D filings
People the company listed in its private-offering notices.
- Executive OfficerJoey Firestone named Oct 6, 2022 to Mar 6, 202614
Timeline
- Sep 15, 20238-K Other events15
Filings
77 filings to the SEC since October 2021: 6 annual reports, 18 quarterly reports, 1 major events, 1 large holders, 7 private raises, 44 other. The latest 20:
- Oct 8, 202610-Q EDGAR
- Sep 4, 202610-K EDGAR
- May 18, 2026NT 10-Q EDGAR
- Apr 1, 2026NT 10-K EDGAR
- Mar 6, 2026D EDGAR
- Mar 6, 2026D EDGAR
- Mar 6, 2026D EDGAR
- Mar 6, 2026D EDGAR
- Mar 6, 2026D EDGAR
- Nov 14, 202510-Q EDGAR
- Sep 15, 2025RW EDGAR
- Aug 14, 202510-Q EDGAR
- May 19, 202510-Q EDGAR
- May 16, 2025NT 10-Q EDGAR
- May 12, 2025S-1/A EDGAR
- May 1, 2025S-1/A EDGAR
- Apr 15, 202510-K EDGAR
- Apr 3, 2025DEF 14C EDGAR
- Mar 31, 2025NT 10-K EDGAR
- Feb 14, 2025PRE 14C EDGAR
The 77 filings since October 2021 can be filtered by form type and year here when JavaScript is on.
Every filing from the last five years, summarized. The full record is on SEC EDGAR.
Major holders
Investors who own more than 5% of the shares must tell the SEC: a 13D if they may seek to influence the company, a 13G if they hold passively.
- Jon Jeffrey McKenzieSCHEDULE 13G, 1 filing Jan 27, 202516
Funding
Where the company's money came from, by calendar year: private offerings filed with the SEC, federal grants, loans, contracts and other assistance from USAspending.gov, and PPP loans from the SBA. Each bar links to the records below.
- Private raises (Form D) $2.8M
Figures by year
| Year | Private raises (Form D) | Total |
|---|---|---|
| 2023 | $760.0K | $760.0K |
| 2021 | $1.5M | $1.5M |
| 2018 | $445.0K | $445.0K |
Private raises
Private offerings the company reported to the SEC on Form D. The amount is what the latest filing says was sold so far, charted in the year of the first sale. Covers filings since Oct 1, 2021.
- May 3, 2023Raised $750,000 in a private offering of debt17 Form D: 16 investors so far Form D
- Mar 1, 2023Raised $10,000 in a private offering of debt14 Form D: 1 investor so far Form D
- Nov 1, 2021Raised $1.5 million in a private offering of equity18 Form D: $2 million offered in all Form D
- Jul 21, 2021Raised $26,500 in a private offering of debt19 Form D: 1 investor so far Form D
- Dec 10, 2018Raised $157,500 in a private offering of debt20 Form D: 1 investor so far Form D
- Mar 29, 2018Raised $287,500 in a private offering of equity21 Form D: 29 investors so far Form D
SEC filer profile
How Elite Performance Holding Corp is registered with the Securities and Exchange Commission, from its EDGAR record and the cover page of its latest annual report.
- Name on EDGARElite Performance Holding Corp1
- CIK0001753681
- Employer ID (EIN)82-50342263
- Filer statusNon-accelerated filer an emerging growth company; a smaller reporting company; not a shell company3
- Incorporated inNevada3
- Fiscal year endsDecember 311
- Industry code (SIC)2080 Beverages1
- SEC reviewing officeOffice of Manufacturing, Division of Corporation Finance1
- Business address3301 Ne 1St Ave., Suite M704, Miami, FL 331371
- Phone844-426-29581
- Shares outstanding124,296,460 as of Oct 1, 202612
- Public float$8.7M as of Jun 30, 20263
- AuditorM&K CPAS, PLLC, The Woodlands, Texas PCAOB ID 27383
- On EDGAR sinceOct 2, 20181
- Filings108 in all: 10-Q (22), S-1/A (19), CORRESP (14), UPLOAD (11), NT 10-Q (8), 10-K (7), D (6), 8-K (3)1
All 20 form types
NT 10-K (3), S-1 (3), 8-A12G (2), EFFECT (2), 1-A (1), 1-A-W (1), D/A (1), DEF 14C (1), PRE 14C (1), REVOKED (1), RW (1), SCHEDULE 13G (1)
- Latest filingsAnnual report (10-K) Sep 4, 2026
Quarterly report (10-Q) Oct 8, 2026
Latest 8-K (8-K) Sep 15, 2023
Risk factors and legal proceedings
The risks Elite Performance Holding Corp names in Item 1A of its 10-K filed Sep 4, 2026: 2 risks under these headings, as written.3
- Risks Related to Our Business and Industry
- Risks Related to Our Common Stock
Legal proceedings
We are currently not involved in any litigation that we believe could have a material adverse effect on our financial condition or results of operations. There is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of the executive officers of our Company or any of our subsidiaries, threatened against or affecting our Company, our common stock, any of our subsidiaries or of our companies or our subsidiaries’ officers or directors in their capacities as such, in which an adverse decision could have a material adverse effect.
The opening of Item 3, Legal Proceedings.3
Sources
The numbers on this page point here. Each one links to the record it came from.
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- 12
- 13
- 14
- 15SEC EDGAROther events
- 16
- 17
- 18
- 19
- 20
- 21