Form 10-Q - Quarterly report [Sections 13 or 15(d)]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

Mark One

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2023

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission File No. 333-234487

NOWTRANSIT INC.

(Exact name of registrant as specified in its charter)

Nevada

(State or Other Jurisdiction of

Incorporation or Organization)

7374

(Primary Standard Industrial

Classification Number)

98-1498782

(IRS Employer

Identification Number)

2722 South West Temple

Salt Lake City, UT 84115

(Address of principal executive offices)

Registrant’s telephone number, including area code: (801) 949-0791

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
None	None	None

Securities registered pursuant to Section 12(g) of the Act: Common stock, par value $0.0001

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☐ No ☒

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See definition of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

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

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☒

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the practicable date:

Class	Outstanding as of October 31, 2023
Common Stock: $0.0001 par value	40,792,600

TABLE OF CONTENTS

*PART 1*	*FINANCIAL INFORMATION*
Item 1.	Financial Statements	3
	Balance Sheets (unaudited)	3
	Statements of Operations (unaudited)	4
	Statement of Changes in Stockholders’ Equity (Deficit) (unaudited)	5
	Statements of Cash Flows (unaudited)	6
	Notes to Financial Statements (unaudited)	7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	14
Item 4.	Controls and Procedures	14

*PART II*	*OTHER INFORMATION*	15
Item 1.	Legal Proceedings	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 3.	Defaults Upon Senior Securities	15
Item 4.	Mine Safety Disclosures	15
Item 5.	Other Information	15
Item 6.	Exhibits	16
	Signatures	17

PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

While the information presented in the accompanying financial statements is unaudited, it includes all adjustments which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the accounting principles generally accepted in the United States of America (“US GAAP”). In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted. These financial statements should be read in conjunction with the Company's December 31, 2022 audited financial statements and notes thereto. Operating results for the nine months ended September 30, 2023 are not necessarily indicative of the results that can be expected for the year ending December 31, 2023.

NOWTRANSIT INC.
CONDENSED CONSOLIDATED BALANCE SHEETS

	September 30,			December 31,
	2023			2022
	(Unaudited)
ASSETS
Current Assets
Cash and cash equivalents	$	41,988		$	11,569
Accounts receivable, net		18,716			7,761
Inventory		34,297			12,278
Total current assets		95,001			31,608

Total Assets	$	95,001		$	31,608

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities
Accounts payable	$	8,032		$	3,435
Due to related parties		78,367			45,356
Total current liabilities		86,399			48,791

STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock: $0.0001 par value, 5,000,000 shares authorized; 1,000,000 designated Series A Convertible		-			-
Preferred stock: $0.0001 par value, 140,000 shares authorized; 140,000 shares issued and outstanding at September 30, 2023 and December 31, 2022		14			14
Common stock: $0.0001 par value, 75,000,000 shares authorized; 40,792,600 and 5,461,500 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively		4,079			546
Additional paid-in capital		394,216			158,840
Accumulated deficit		(389,707	)		(176,583	)
Total stockholders' equity (deficit)		8,602			(17,183	)
Total Liabilities and Stockholders' Equity (Deficit)	$	95,001		$	31,608

See accompanying notes to the unaudited condensed consolidated financial statements.

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NOWTRANSIT INC.
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)

	For the Three Months Ended						For the Nine Months Ended
	September 30,						September 30,
	2023			2022			2023			2022

Revenues	$	192,165		$	19,727		$	293,967		$	28,055
Cost of goods sold		(31,826	)		(3,331	)		(46,071	)		(4,378	)
Gross profit		160,339			16,396			247,896			23,677

Operating Expenses:
General and administrative expenses		210,285			94,099			441,320			102,694
Consulting fees		7,200			7,000			19,700			11,775
Total Operating Expenses		217,485			101,099			461,020			114,469

Loss from Operations		(57,146	)		(84,703	)		(213,124	)		(90,792	)

Net loss	$	(57,146	)	$	(84,703	)	$	(213,124	)	$	(90,792	)

Net loss per common share - basic and diluted	$	(0.00	)	$	(0.01	)	$	(0.01	)	$	(0.01	)

Weighted average common shares outstanding - basic and diluted		40,362,767			9,432,696			31,425,252			8,001,678

See accompanying notes to the unaudited condensed consolidated financial statements.

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NOWTRANSIT INC.

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)

FOR THE NINE MONTHS ENDED

SEPTEMBER 30, 2023 & 2022

(Unaudited)

									Additional
	Common Stock				Preferred Stock				Paid-in			Accumulated
	Shares		Amount		Shares		Amount		Capital			Deficit			Total

Balance at December 31, 2021		2,890,951	$	289		-	$	-	$	4,836		$	(6,133	)	$	(1,008	)
Common shares issued for services		2,284,556		228		-		-		3,822			-			4,050
Common shares issued to related parties for services		126,920		13		-		-		212			-			225
Net loss		-		-		-		-		-			(4,211	)		(4,211	)
Balance at March 31, 2022		5,302,427		530		-		-		8,870			(10,344	)		(944	)
Net Loss		-		-		-		-		-			(1,878	)		(1,878	)
Balance as June 30, 2022		5,302,427		530		-		-		8,870			(12,222	)		(2,822	)
Common shares issued for cash		53,024		5		-		-		49,995			-			50,000
Preferred shares issued for cash		-		-		100,000		10		(10	)		-			-
Net Loss		-		-		-		-		-			(84,703	)		(84,703	)
Balance as of September 30, 2022		5,355,451	$	535		100,000	$	10	$	58,855		$	(96,925	)	$	(37,525	)

Balance at December 31, 2022		5,461,500		546		140,000		14		158,840			(176,583	)		(17,183	)

Recapitalization March 10, 2023		34,371,100		3,437		-		-		(4,528	)		-			(1,091	)
Net loss		-		-		-		-		-			(70,716	)		(70,716	)
Balance at March 31, 2023		39,832,600		3,983		140,000		14		154,312			(247,299	)		(88,990	)
Common shares issued for cash		480,000		48		-		-		119,952			-			120,000
Net Loss		-		-		-		-		-			(85,262	)		(85,262	)
Balance as June 30, 2023		40,312,600		4,031		140,000		14		274,264			(332,561	)		(54,252	)
Common shares issued for cash		480,000		48		-		-		119,952			-			120,000
Net Loss		-		-		-		-		-			(57,146	)		(57,146	)
Balance as September 30, 2023		40,792,600	$	4,079		140,000	$	14	$	394,216		$	(389,707	)	$	8,602

See accompanying notes to the unaudited condensed consolidated financial statements.

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NOWTRANSIT INC.
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)

	For the Nine Months Ended
	September 30,
	2023			2022

Cash Flows From Operating Activities
Net loss	$	(213,124	)	$	(90,792	)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock issued to related parties for services		-			225
Stock issued for services		-			4,050
Changes in operating activities:
Accounts receivable		(10,955	)		(937	)
Inventory		(22,019	)		(13,605	)
Prepaid Expenses		-			-
Accounts payable		(5,287	)		-
Net Cash Used in Operating Activities		(251,385	)		(101,059	)

Cash Flows From Investing Activities		-			-

Cash Flows From Financing Activities
Advances from related parties		357,173			58,500
Repayment to related parties		(324,162	)		-
Cash acquired in recapitalization		8,793			-
Stock issued for cash		240,000			50,000
Net Cash Provided by Financing Activities		281,804			108,500
Net Increase in Cash		30,419			7,441
Cash at Beginning of Period		11,569			100
Cash at End of Period	$	41,988		$	7,541

Supplemental Cash Flow Information:
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-

See accompanying notes to the unaudited condensed consolidated financial statements.

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NOWTRANSIT INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2023

(Unaudited)

Note 1 - Nature of Organization

Nowtransit Inc. (the “Company,” “us,” “we,” “Nowtransit”) was incorporated in the State of Nevada on July 8, 2019. Through March 10, 2023 we had no operations and had not generated any material revenues since inception. Effective March 10, 2023, we closed on a Share Exchange Agreement with Best 365 Labs Inc. (“Best”), a Nevada corporation, wherein we acquired all of the shares of Best and Best became a wholly owned subsidiary of the Company (see Note 2).

Best was incorporated on October 12, 2021 in the State of Nevada. Best sells clinically-tested, affordably priced products to naturally battle the onslaught of bacteria and viruses through online sales and in various other distribution channels. Presently, the Company is selling Be On-Guard Mouth Spray, Be On-Guard Nasal Spray, Be On-Guard Brain Fog Support, ADHD 365 maximum brain support, and EZ Safer Surface Cleaner.

Note 2 - Reorganization & Recapitalization

On February 13, 2023, Nowtransit entered into a Share Exchange Agreement with Best and the shareholders of Best who collectively owned 9,588,000 shares of Best common stock, or 100% of the outstanding shares of Best common stock. The transaction consummated on March 10, 2023 (the “Closing”).

Upon the Closing, the Company issued the Best shareholders 34,371,100 shares of the Company’s common stock (see Note 6), representing approximately 85.39% of the shares of the Company’s common stock to be outstanding, in exchange for all of the shares of Best common stock held by Best shareholders. The transaction was accounted for as a reserve merger by Nowtransit and resulted in a recapitalization with Best being the accounting acquirer and Nowtransit being the accounting acquiree. As such, the consolidated financial statements presented are the historical financial statements of Best with retroactive adjustments to reflect the equity of Nowtransit, and the operations of Nowtransit from March 10, 2023, the effective date of the merger. Since Nowtransit was the legal acquirer, the resulting financial statements are in the name of Nowtransit. All share and per share information in the accompanying condensed consolidated financial statements and footnotes have been retroactively restated to reflect the recapitalization.

The following table summarizes the assets acquired and the liabilities assumed at the acquisition date of March 10, 2023:

Cash	$	8,793
Accounts Payable		(8,870	)
Credit Card Liability		(1,014	)
Net Assets (Liabilities) Assumed	$	(1,091	)

During the three months ended March 31, 2023 the Company reported $0 in revenue and $5,295 in expenses for the accounting acquiree (Nowtransit) since the acquisition date (March 10, 2023). Had Nowtransit and Best been combined since January 1, 2023 they would have reported revenues of $32,337, gross profit of $27,591, total operating expenses of $117,417, and a net loss of $89,826.

Note 3 - Going Concern

The condensed consolidated financial statements have been prepared on a going concern basis which assumes the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the condensed consolidated financial statements, the Company reported a net loss during the nine months ended September 30, 2023, reported cash used in operating activities, and is showing an accumulated deficit. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

The Company is attempting to commence full-scale operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations long-term. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

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Note 4 - Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and with the rules and regulations of the Securities and Exchange Commission, including the instructions to Form 10-Q and19 Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with US GAAP, have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements. The financial statements are presented in US dollars and the Company has adopted a December 31 year end.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, cash in banks and any highly liquid investments with a maturity of three months or less to the extent the funds are not being held for investment purposes. As of September 30, 2023 and December 31, 2022, the Company had no cash equivalents.

The Company maintains one account at Wells Fargo Bank. Accounts at this institution are insured by the Federal Deposit Insurance Corporation up to $250,000.

Accounts Receivable and Allowance for Doubtful Accounts

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and considers the aging of the accounts receivable balances combined with management’s estimate of future potential recoverability. Accounts and receivables are written off against the allowance after all attempts to collect a receivable have failed. As of September 30, 2023 and December 31, 2022, the allowance for doubtful accounts was $0.

Inventory

The Company’s inventory is recognized in accordance with Accounting Standards Codification (“ASC”) 303. The Company uses the lower of cost (determined using the first-in, first-out method) or net realizable value for valuing inventories. As of September 30, 2023 and December 31, 2022 the Company had $34,297 and $12,278 of finished goods on hand, respectively.

Income Taxes

The provision for income taxes and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized.

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Revenue Recognition

The Company’s revenue is recognized in accordance with Accounting Standards Codification 606 and operates in the immune health supplement market. The Company offers products – Be-OnGuard Nasal Spray used against nasal bacteria, viruses and allergens; Be-OnGuard Mouth Spray used against oral bacteria, viruses and allergens; and Be-OnGuard EZ Safer Air used against airborne bacteria, viruses and allergens; Be On-Guard Brain Fog Support; and ADHD 365 maximum strength brain support. The Company’s performance obligation is to deliver product to customers therefore revenue is recognized once delivery occurs. Customers will remit payment at the time of order placement, therefore payment received by the Company prior to product delivery is recorded as deferred revenue. As of September 30, 2023 and December 31, 2022 deferred revenue was $0. Shipping and handling costs that occur are paid by the customer and is not recorded as revenue.

Advertising Costs

Advertising costs are expensed as incurred. During the nine months ended September 30, 2023 and 2022, the Company incurred advertising costs of $93,755 and $34,810, respectively.

Leases

The Company follows the provisions of ASC 842, and records right-of-use ("ROU") assets and lease obligations for its operating leases, which are initially recognized based on the discounted future lease payments over the term of the lease. If the rate implicit in the Company's leases is not readily determinable, the Company's applicable incremental borrowing rate is used in calculating the present value of the sum of the lease payments. The lease term is defined as the non-cancelable period of the lease plus any options to extend or terminate the lease when it is reasonably certain that the Company will exercise the option.

The Company has elected not to recognize ROU asset and lease obligations for its short-term leases, which are defined as leases with an initial term of 12 months or less.

As of September 30, 2023, the Company had a month-to-month rental agreement for their office and inventory space and paid rent expense of $7,019 for the nine months ended September 30, 2023.

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding as of September 30, 2023 or 2022.

Recent Accounting Pronouncements

The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements and has determined that there have been no standards that had, or will have, a material impact on its consolidated financial statements.

Note 5 - Related Party Transactions

In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. Amounts represent advances or amounts paid in satisfaction of liabilities.

During the nine months ended September 30, 2023 the Company purchased $86,836 worth of inventory from Ageless Holdings, LLC (“Ageless”), an entity owned and controlled by the Company’s members of management and board of directors. Additionally, the Company received $357,173 worth of advances from Ageless to pay for operating expenses (inclusive of amounts owed for inventory sales) and the Company paid back $324,161 of the advances. The Company also issued 126,920 common shares to related parties for consulting services (see Note 6).

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As of September 30, 2023 and December 31, 2022, the Company owed related parties a total of $78,367 and $45,356, respectively.

Note 6 - Equity

Common Stock

The Company has 75,000,000, $0.0001 par value shares of voting common stock authorized.

During the three months ended March 31, 2023, the Company issued 34,371,100 shares of common stock to Best shareholders in exchange for all of the shares of Best common stock (see Note 2) resulting in an increase in common stock of $3,437 and a decrease in additional paid-in-capital of $4,528.

During the three months ended June 30, 2023, the Company issued 480,000 common shares for cash proceeds of $120,000.

During the three months ended September 30, 2023, the Company issued 480,000 common shares for cash proceeds of $120,000.

During the three months ended March 31, 2022, the Company issued 2,284,556 shares to third parties for consulting services valued at $4,050 and issued 126,920 shares to related parties for consulting services valued at $225.

During the three months ended June 30, 2022 there were no issuances of common stock.

During the three months ended September 30, 2022, the Company issued 53,024 common shares for cash proceeds of $50,000.

As of September 30, 2023 and December 31, 2022, the Company had 40,792,600 and 5,461,500 shares of common stock issued and outstanding, respectfully.

Preferred Stock

On October 19, 2021, the Company filed a Certificate of Amendment to its Articles of Incorporation authorizing up to 5,000,000 shares of Preferred Stock, par value $0.0001 per share, with such rights, preferences and limitations as may be set forth in resolutions adopted by the Board of Directors. On November 1, 2021, the Company filed a Certificate of Designation designating 1,000,000 shares of Preferred Stock as Series A Convertible Preferred Stock (the “Series A”). Each share of the Series A is convertible into three shares of the Company’s common stock at the holder's election, subject to a 4.99% beneficial ownership limitation which may be increased to 9.99% upon 61 days’ notice.

During the nine months ended September 30, 2023 there were no issuances of preferred stock and during the nine months ended September 30, 2022 100,000 shares of preferred stock were issued by Nowtransit prior to the reorganization thus is recorded at a zero net value. As of September 30, 2023 and December 31, 2022, the Company had 140,000 shares of Series A Convertible Preferred Stock outstanding.

Note 7 - Subsequent Events

The Company has evaluated all events that occur after the balance sheet date through October 30, 2023, the date when the financial statements were available to be issued, to determine if they must be reported. Management of the Company determined that there are no material subsequent events to be disclosed other than those described below.

Subsequent to September 30, 2023, the Company received advances of $23,080 from related parties and made repayments of $67,500.

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Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Cautionary Note Regarding Forward Looking Statements

This Report contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, including statements regarding our discussions and the anticipated terms of a potential reverse merger pursuant to which we would acquire an operating business, our business plan and our liquidity needs. All statements other than statements of historical facts contained in this Report, including statements regarding our future financial position, liquidity, business strategy and plans and objectives of management for future operations, are forward-looking statements. The words “believe,” “may,” “estimate,” “continue,” “anticipate,” “intend,” “should,” “plan,” “could,” “target,” “potential,” “is likely,” “will,” “expect” and similar expressions, as they relate to us, are intended to identify forward-looking statements. We have based these forward-looking statements largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs.

The results anticipated by any or all of these forward-looking statements might not occur. Important factors, uncertainties and risks that may cause actual results to differ materially from these forward-looking statements include those described elsewhere in this Report and in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023 under “Item 1A. – Risk Factors.” We undertake no obligation to publicly update or revise any forward-looking statements, whether as the result of new information, future events or otherwise.

Overview

We have limited operations since inception other than the expenditures related to running the Company, and we have generated minimal revenues and a net loss during the nine months ended September 30, 2023.

Plan of Operation

On February 13, 2023, Nowtransit Inc. entered into the Exchange Agreement with Best 365 Labs Inc. (“Best”) and the shareholders of Best who collectively owned 9,588,000 shares of Best common stock, or 100% of the outstanding shares of Best common stock. The transaction consummated on March 10, 2023 (the “Closing”).

Upon the Closing, the Company issued the Best shareholders 34,371,100 shares of the Company’s common stock, representing approximately 85.39% of the shares of the Company’s common stock to be outstanding, in exchange for all of the shares of Best common stock held by Best shareholders. The transaction was accounted for as a reserve merger. Best was the accounting acquirer and Nowtransit the accounting acquiree. As such, the consolidated financial statements presented are the historical financial statements of Best with retroactive adjustments to reflect the equity of Nowtransit. Since Nowtransit was the legal acquirer, the resulting financial statements are in the name of Nowtransit.

During the next 12 month period, the Company will continue to market and sell clinically-tested, affordably priced products to naturally battle the onslaught of bacteria and viruses through online sales and in various other distribution channels. Presently, the Company is marketing Be On-Guard Mouth Spray, Be On-Guard Nasal Spray, EZ Safer Surface Cleaner, Be On-Guard.Brain Fog Support and ADHD 365 maximum strength brain support.

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CRITICAL ACCOUNTING POLICIES AND ESTIMATES

Management’s discussion and analysis and results of operations are based upon our accompanying financial statements for the nine and three months ended September 30, 2023, which have been prepared in conformity with U.S. generally accepted accounting principles, or U.S. GAAP, and which requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. Note 4. Summary of Significant Accounting Policies, to the financial statements included in Part I, Item 1 of this Quarterly Report on Form 10-Q, describes the significant accounting policies and methods used in the preparation of the Company’s financial statements. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances. These estimates are the basis for our judgments about the carrying values of assets and liabilities, which in turn may impact our reported revenue and expenses. Our actual results could differ significantly from these estimates under different assumptions or conditions.

Results Of Operations

THREE MONTHS ENDED SEPTEMBER 30, 2023 COMPARED TO SEPTEMBER 30, 2022

Our net loss for the three months ended September 30, 2023 was $57,146, compared to a net loss of $84,703 during the three months ended September 30, 2022. The Company has generated revenue of $192,165 and $19,727 during the three months ended September 30, 2023 and 2022, respectively. The increase in revenue over time is due to Company growth and increased sales and marketing efforts, which also explains the decrease in the net loss. Expenses incurred were general administrative expenses of $210,285 during the three months ended September 30, 2023, compared to $94,099 during the three months ended September 30, 2022 and was due to an increase in professional fees in connection with the preparation of SEC reports, marketing and promotions, and our completion of the reverse merger.

NINE MONTHS ENDED SEPTEMBER 30, 2023 COMPARED TO SEPTEMBER 30, 2022

Our net loss for the nine months ended September 30, 2023 was $213,124, compared to a net loss of $90,792 during the nine months ended September 30, 2022. The Company has generated revenue of $293,967 and $28,055 during the nine months ended September 30, 2023 and 2022, respectively, due to overall Company growth. The increase in net loss was due to an increase in general administrative expenses including professional fees in connection with the preparation of SEC reports, marketing and promotions and our completion of the reverse merger. Expenses incurred were general administrative expenses of $441,320, during the nine months ended September 30, 2023, compared to $102,694 during the nine months ended September 30, 2022.

LIQUIDITY AND CAPITAL RESOURCES

As of September 30, 2023, our total assets were $95,001, consisting of cash, accounts receivable, and inventory.

Cash Flows from Operating Activities

We have not generated positive cash flows from operating activities since inception. For the nine months ended September 30, 2023, net cash flows used in operating activities was $251,385, consisting of our net loss of $213,124 offset by changes in operating activities of $38,261. For the nine months ended September 30, 2022, net cash flows used in operating activities was $101,059, consisting of our net loss of $90,792 plus net changes in operating activities of $14,542, offset by stock issued for services of $4,275.

Cash Flows from Investing Activities

We have not engaged in any investing activities since our inception.

Cash Flows from Financing Activities

For the nine months ended September 30, 2023 net cash flows provided by financing activities was $281,804, consisting of cash acquired in recapitalization of $8,793, advances from related parties of $357,173 offset by repayments to related parties of $324,162, and $240,000 of cash acquired for issuing common stock. For the nine months ended September 30, 2022, net cash flows provided by financing activities was $108,500, consisting of $58,500 in advances from related parties offset by repayments to related parties of $0 and $50,000 of cash acquired for issuing common stock.

PLAN OF OPERATION AND FUNDING

Currently, the Company is in the process of offering a private placement to accredited investors to raise up to $1,000,000. Once the private placement is complete the Company will begin the process of preparing and filing Form 1-A with the SEC.

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The Nowtransit management team plans to focus on gaining traction for its mental health and general wellness products. Best 365 Labs, Inc has filed for a provisional patent on its mental wellness, natural products which is an additional reason we plan to focus and grow this sector of the products. With the Global Mental Health Marketplace currently valued at $383.31 billion annually and with 41 million people holding a prescription for Adderall that the market conditions are idea for us to offer our natural substitute product options (which are also unique). Management believes with adequate advertising and marketing funds that substantial clients could be acquired in these categories.

Management believes that several current Adderall users would be open to a dietary supplement alternative, e.g., our ADHD 365 Tablets (www.365ADHD.com). In addition, we believe that the 1-14 Americans currently suffering brain fog will take a serious look at our Be-OnGuard Brain Fog Support (www.Mindfoghelp.com). In addition, we are marketing the product www.NattyAddy.com and believes it has immense potential especially with the college students.

To support and test our assumptions the current management team has been building introductory sales channels including Amazon as well as other direct vendors. Return on Ad Spend “ROAS” so far has been initially promising on these test channels, i.e., close to 3:1. Management believes that Google and Amazon sales could be substantially grown through additional advertising spends.

In addition, management is under an NDA but is exploring a health and mental wellness app that could offer very compelling data on our suite of products. The psychiatrist we are exploring this concept with has 40 plus years’ experience. As a management team our objective is to deliver unique products at very affordable prices to the masses that enrich and empower their lives.

Currently management is looking to raise $1 million dollars at $0.25 cents a share in a private placement for accredited investors. Management believes that these resources will place the company on a $10 million revenue trajectory. Once this raise is completed the plan is to raise an additional $6 million in capital through a REG A offering. Though no price on the REG A has been set it still has to be written up and cleared by the SEC, management’s initial plan is for those shares to be offered at $1.50 to $2 per share. The Company then plans to work to get the Company on a $25 million revenue trajectory and work toward a NASDAQ listing which is a management objective for mid-2024.

Currently, the Best 365 Labs Inc. suite of products are not drugs and not under the FDA. The products are considered Dietary Supplements and General Wellness products and are governed under the DSHEA. We do have a medical director who is a practicing and license with 40 years of experience and a Respiratory Therapist. We are not against prescription drugs we are for health, wellness, longevity and having people take ownership of their health and wellness. We our potential patent protection, uniqueness, and effectiveness especially in the mental health and wellness category management truly believes the opportunity for growth is immense. Further management believes that if they can secure the funding that the plan.

OFF-BALANCE SHEET ARRANGEMENTS

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

Going Concern

There is no historical financial information about us upon which to base an evaluation of our performance. We have minimal operations, cumulative losses, and have generated minimal revenues. Our business is subject to risks inherent in marketing products in a competitive market as we continue to sell clinically-tested, affordably priced products to naturally battle the onslaught of bacteria and viruses through online sales and in various other distribution channels. Presently, the Company is marketing Be On-Guard Mouth Spray, Be On-Guard Nasal Spray,EZ, Safer Surface Cleaner, Be On-Guard Brain Fog Support and ADHD 365 maximum strength brain support, while also having limited capital resources and expecting possible cost overruns due to price and cost increases in services and products.

There can be no assurance that future financing will be available to us on acceptable terms or at all. If financing is not available on satisfactory terms as and when needed, we may be unable to commence, develop or expand our operations. Equity financing could result in additional dilution to existing stockholders.

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Item 3. Quantitative and Qualitative Disclosures About Market Risk

Not required.

Item 4. Controls and Procedures

Disclosure Controls and Procedures

As of September 30, 2023 (the “Evaluation Date”), the Company’s management evaluated, with participation of its principal executive officer, the effectiveness of the Company’s disclosure controls and procedures, as defined in Rules 13a-15 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Based on that evaluation, the Company’s principal executive officer concluded that the Company’s disclosure controls and procedures were ineffective as of September 30, 2023.

Management assessed the effectiveness of its internal control over financial reporting as of the Evaluation Date based on criteria for effective internal control over financial reporting described in Internal Control—Integrated Framework issued in 2013 by the Committee of Sponsoring Organizations of the Treadway Commission. The material weaknesses identified during management’s assessment were (i) a lack of sufficient internal accounting resources; (ii) a lack of segregation of duties to ensure adequate review of financial statement preparation, (iii) lack of an independent board of directors or audit committee, and (iv) lack of written documentation of our internal control policies and procedures. In light of these material weaknesses, management has concluded that we did not maintain effective internal control over financial reporting at the Evaluation Date. We plan to rectify these weaknesses by establishing written policies and procedures for our internal control of financial reporting and hiring additional accounting personnel at such time as we raise sufficient capital to do so. There were no changes in controls during the quarter ended September 30, 2023.

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PART II. OTHER INFORMATION

Item 1. Legal Proceedings

Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

Item 2. Unregistered Sales Of Equity Securities and Use Of Proceeds

On June 2, 2023, the Company issued 80,000 common shares of cash proceeds of $20,000.

On June 15, 2023, the Company issued 400,000 common shares for cash proceeds of $100,000.

On July 20, 2023, the Company issued 80,000 common shares for cash proceeds of $20,000.

On September 1, 2023, the Company issued 400,000 common shares for proceeds of $100,000.

Item 3. Defaults Upon Senior Securities

Not applicable.

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

Not applicable.

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Item 6. Exhibits

Exhibit #	Exhibit Description	Incorporated By Reference			Filed or Furnished Herewith
		Form	Date	Number
3.1(a)	Articles of Incorporation	S-1	11/4/2019	3.1

3.1(b)	Amendment to Articles of Incorporation	10-K	11/26/2021	3.1B

3.2	Bylaws	S-1	11/4/2019	3.2

10.1	Stock purchase agreement dated August 29, 2022*	10-Q	08/11/2023	10.1

10.2	Stock purchase Agreement dated October 19, 2022*	10-Q	08/11/2023	10.2

10.3	Stock purchase Agreement dated December 20, 2022	10-Q	08/11/2023	10.3

31.1	Certification of Principal Executive Officer and Principal Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a)				Filed

32.1	Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002				Furnished**

101	Inline Interactive data files pursuant to Rule 405 of Regulation S-T				Filed

104	Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

* Certain schedules, appendices and exhibits have been omitted in accordance with Item 601 of Regulation S-K. A copy of any omitted schedule, appendix and/or exhibit will be furnished supplementally to the Staff of the Securities and Exchange Commission upon request.

**This exhibit is being furnished rather than filed and shall not be deemed incorporated by reference into any filing, in accordance with Item 601 of Regulation S-K.

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SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Nowtransit Inc.

Dated: October 31, 2023	By:	/s/ Darren Lopez
		Darren Lopez Chief Executive Officer (Principal Executive Officer)

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Name	Title	Date

/s/ Darren Lopez	Principal Executive Officer and Director	October 31, 2023
Darren Lopez

NONE false --12-31 Q3 0001784440 0001784440 2023-01-01 2023-09-30 0001784440 2023-10-31 0001784440 2023-09-30 0001784440 2022-12-31 0001784440 us-gaap:RelatedPartyMember 2023-09-30 0001784440 us-gaap:RelatedPartyMember 2022-12-31 0001784440 2023-07-01 2023-09-30 0001784440 2022-07-01 2022-09-30 0001784440 2022-01-01 2022-09-30 0001784440 us-gaap:PreferredStockMember 2021-12-31 0001784440 us-gaap:AdditionalPaidInCapitalMember 2021-12-31 0001784440 us-gaap:RetainedEarningsMember 2021-12-31 0001784440 2021-12-31 0001784440 us-gaap:PreferredStockMember 2022-01-01 2022-03-31 0001784440 us-gaap:AdditionalPaidInCapitalMember 2022-01-01 2022-03-31 0001784440 2022-01-01 2022-03-31 0001784440 us-gaap:RelatedPartyMember us-gaap:PreferredStockMember 2022-01-01 2022-03-31 0001784440 us-gaap:RelatedPartyMember us-gaap:AdditionalPaidInCapitalMember 2022-01-01 2022-03-31 0001784440 us-gaap:RelatedPartyMember 2022-01-01 2022-03-31 0001784440 us-gaap:RetainedEarningsMember 2022-01-01 2022-03-31 0001784440 us-gaap:PreferredStockMember 2022-03-31 0001784440 us-gaap:AdditionalPaidInCapitalMember 2022-03-31 0001784440 us-gaap:RetainedEarningsMember 2022-03-31 0001784440 2022-03-31 0001784440 us-gaap:RetainedEarningsMember 2022-04-01 2022-06-30 0001784440 2022-04-01 2022-06-30 0001784440 us-gaap:PreferredStockMember 2022-06-30 0001784440 us-gaap:AdditionalPaidInCapitalMember 2022-06-30 0001784440 us-gaap:RetainedEarningsMember 2022-06-30 0001784440 2022-06-30 0001784440 us-gaap:PreferredStockMember 2022-07-01 2022-09-30 0001784440 us-gaap:AdditionalPaidInCapitalMember 2022-07-01 2022-09-30 0001784440 us-gaap:SeriesAPreferredStockMember us-gaap:CommonStockMember 2022-07-01 2022-09-30 0001784440 us-gaap:SeriesAPreferredStockMember us-gaap:AdditionalPaidInCapitalMember 2022-07-01 2022-09-30 0001784440 us-gaap:RetainedEarningsMember 2022-07-01 2022-09-30 0001784440 us-gaap:PreferredStockMember 2022-09-30 0001784440 us-gaap:CommonStockMember 2022-09-30 0001784440 us-gaap:AdditionalPaidInCapitalMember 2022-09-30 0001784440 us-gaap:RetainedEarningsMember 2022-09-30 0001784440 2022-09-30 0001784440 us-gaap:PreferredStockMember 2022-12-31 0001784440 us-gaap:CommonStockMember 2022-12-31 0001784440 us-gaap:AdditionalPaidInCapitalMember 2022-12-31 0001784440 us-gaap:RetainedEarningsMember 2022-12-31 0001784440 us-gaap:PreferredStockMember 2023-01-01 2023-03-31 0001784440 us-gaap:AdditionalPaidInCapitalMember 2023-01-01 2023-03-31 0001784440 2023-01-01 2023-03-31 0001784440 us-gaap:RetainedEarningsMember 2023-01-01 2023-03-31 0001784440 us-gaap:PreferredStockMember 2023-03-31 0001784440 us-gaap:CommonStockMember 2023-03-31 0001784440 us-gaap:AdditionalPaidInCapitalMember 2023-03-31 0001784440 us-gaap:RetainedEarningsMember 2023-03-31 0001784440 2023-03-31 0001784440 us-gaap:PreferredStockMember 2023-04-01 2023-06-30 0001784440 us-gaap:AdditionalPaidInCapitalMember 2023-04-01 2023-06-30 0001784440 2023-04-01 2023-06-30 0001784440 us-gaap:RetainedEarningsMember 2023-04-01 2023-06-30 0001784440 us-gaap:PreferredStockMember 2023-06-30 0001784440 us-gaap:CommonStockMember 2023-06-30 0001784440 us-gaap:AdditionalPaidInCapitalMember 2023-06-30 0001784440 us-gaap:RetainedEarningsMember 2023-06-30 0001784440 2023-06-30 0001784440 us-gaap:PreferredStockMember 2023-07-01 2023-09-30 0001784440 us-gaap:AdditionalPaidInCapitalMember 2023-07-01 2023-09-30 0001784440 us-gaap:RetainedEarningsMember 2023-07-01 2023-09-30 0001784440 us-gaap:PreferredStockMember 2023-09-30 0001784440 us-gaap:CommonStockMember 2023-09-30 0001784440 us-gaap:AdditionalPaidInCapitalMember 2023-09-30 0001784440 us-gaap:RetainedEarningsMember 2023-09-30 0001784440 notr:Best365LabsIncMember 2023-02-13 2023-02-13 0001784440 notr:Best365LabsIncMember 2023-02-13 0001784440 notr:Best365LabsIncMember 2023-03-10 2023-03-10 0001784440 notr:Best365LabsIncMember 2023-03-10 0001784440 notr:NowtransitMember 2023-01-01 2023-03-31 0001784440 srt:ProFormaMember 2023-01-01 2023-09-30 0001784440 2023-03-10 0001784440 srt:AffiliatedEntityMember notr:AgelessHoldingsLLCMember 2023-09-30 0001784440 notr:AgelessHoldingsLLCMember 2023-01-01 2023-09-30 0001784440 notr:Best365LabsIncMember 2023-01-01 2023-03-31 0001784440 us-gaap:SeriesAPreferredStockMember 2023-09-30 0001784440 us-gaap:SeriesAPreferredStockMember 2022-01-01 2022-09-30 0001784440 us-gaap:SeriesAPreferredStockMember 2022-12-31 0001784440 us-gaap:SubsequentEventMember 2023-10-01 2023-10-30 xbrli:shares iso4217:USD iso4217:USD xbrli:shares xbrli:pure

Exhibit 31.1

Certification of the Principal Executive Officer

I, Darren Lopez, Chief Executive Officer, certify that:

1.	I have reviewed this Quarterly Report on Form 10-Q of Nowtransit Inc.;

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.	I am 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) and 15d-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 three months (the registrant’s fourth fiscal three months in the case of the annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(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: October 31, 2023	By:	/s/ Darren Lopez
		Darren Lopez
		Chief Executive Officer
		(Principal Executive Officer)

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Nowtransit Inc. (the “Company”) on Form 10-Q for the period ended September 30, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Darren Lopez, Principal Executive Officer and Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 that, to the best of my knowledge:

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

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

Date: October 31, 2023	By:	/s/ Darren Lopez
		Darren Lopez
		Chief Executive Officer
		(Principal Executive Officer)
		(Principal Financial Officer)

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2023	Oct. 31, 2023
Document Information Line Items
Entity Registrant Name	NOWTRANSIT INC.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		40,792,600
Amendment Flag	false
Entity Central Index Key	0001784440
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	true
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-234487
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	98-1498782
Entity Address, Address Line One	2722 South West Temple
Entity Address, City or Town	Salt Lake City
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84115
City Area Code	(801)
Local Phone Number	949-0791
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 41,988	$ 11,569
Accounts receivable, net	18,716	7,761
Inventory	34,297	12,278
Total current assets	95,001	31,608
Total Assets	95,001	31,608
Current Liabilities
Accounts payable	8,032	3,435
Total current liabilities	86,399	48,791
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock: $0.0001 par value, 140,000 shares authorized; 140,000 shares issued and outstanding at September 30, 2023 and December 31, 2022	14	14
Common stock: $0.0001 par value, 75,000,000 shares authorized; 40,792,600 and 5,461,500 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively	4,079	546
Additional paid-in capital	394,216	158,840
Accumulated deficit	(389,707)	(176,583)
Total stockholders' equity (deficit)	8,602	(17,183)
Total Liabilities and Stockholders' Equity (Deficit)	95,001	31,608
Related Party [Member]
Current Liabilities
Due to related parties	$ 78,367	$ 45,356

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares issued	140,000	140,000
Preferred stock, shares outstanding	140,000	140,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued	40,792,600	5,461,500
Common stock, shares outstanding	40,792,600	5,461,500
Common stock, shares authorized	75,000,000	75,000,000

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Revenues	$ 192,165	$ 19,727	$ 293,967	$ 28,055
Cost of goods sold	(31,826)	(3,331)	(46,071)	(4,378)
Gross profit	160,339	16,396	247,896	23,677
Operating Expenses:
General and administrative expenses	210,285	94,099	441,320	102,694
Consulting fees	7,200	7,000	19,700	11,775
Total Operating Expenses	217,485	101,099	461,020	114,469
Loss from Operations	(57,146)	(84,703)	(213,124)	(90,792)
Net loss	$ (57,146)	$ (84,703)	$ (213,124)	$ (90,792)
Net loss per common share - basic and diluted (in Dollars per share)	$ 0	$ (0.01)	$ (0.01)	$ (0.01)
Weighted average common shares outstanding - basic and diluted (in Shares)	40,362,767	9,432,696	31,425,252	8,001,678

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Related Party [Member] Preferred Stock [Member]	Related Party [Member] Additional Paid-in Capital [Member]	Related Party [Member]	Series A Preferred Stock [Member] Additional Paid-in Capital [Member]	Series A Preferred Stock [Member] Common Stock [Member]	Series A Preferred Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Common Stock [Member]	Total
Balance at Dec. 31, 2021							$ 289	$ 4,836	$ (6,133)		$ (1,008)
Balance (in Shares) at Dec. 31, 2021							2,890,951
Common shares issued for services	$ 13	$ 212	$ 225				$ 228	3,822			$ 4,050
Common shares issued for services (in Shares)	126,920		126,920				2,284,556				2,284,556
Net loss									(4,211)		$ (4,211)
Balance at Mar. 31, 2022							$ 530	8,870	(10,344)		(944)
Balance (in Shares) at Mar. 31, 2022							5,302,427
Balance at Dec. 31, 2021							$ 289	4,836	(6,133)		(1,008)
Balance (in Shares) at Dec. 31, 2021							2,890,951
Recapitalization March 10, 2023						$ 0
Shares issued for cash (in Shares)						100,000
Net loss											(90,792)
Balance at Sep. 30, 2022							$ 535	58,855	(96,925)	$ 10	(37,525)
Balance (in Shares) at Sep. 30, 2022							5,355,451			100,000
Balance at Mar. 31, 2022							$ 530	8,870	(10,344)		(944)
Balance (in Shares) at Mar. 31, 2022							5,302,427
Net loss									(1,878)		(1,878)
Balance at Jun. 30, 2022							$ 530	8,870	(12,222)		(2,822)
Balance (in Shares) at Jun. 30, 2022							5,302,427
Shares issued for cash				$ (10)	$ 10		$ 5	49,995			$ 50,000
Shares issued for cash (in Shares)					100,000		53,024				53,024
Net loss									(84,703)		$ (84,703)
Balance at Sep. 30, 2022							$ 535	58,855	(96,925)	$ 10	(37,525)
Balance (in Shares) at Sep. 30, 2022							5,355,451			100,000
Balance at Dec. 31, 2022							$ 546	158,840	(176,583)	$ 14	(17,183)
Balance (in Shares) at Dec. 31, 2022							5,461,500			140,000
Recapitalization March 10, 2023							$ 3,437	(4,528)			$ (1,091)
Recapitalization March 10, 2023 (in Shares)							34,371,100				34,371,100
Net loss									(70,716)		$ (70,716)
Balance at Mar. 31, 2023							$ 3,983	154,312	(247,299)	$ 14	(88,990)
Balance (in Shares) at Mar. 31, 2023							39,832,600			140,000
Balance at Dec. 31, 2022							$ 546	158,840	(176,583)	$ 14	(17,183)
Balance (in Shares) at Dec. 31, 2022							5,461,500			140,000
Net loss											(213,124)
Balance at Sep. 30, 2023							$ 4,079	394,216	(389,707)	$ 14	8,602
Balance (in Shares) at Sep. 30, 2023							40,792,600			140,000
Balance at Mar. 31, 2023							$ 3,983	154,312	(247,299)	$ 14	(88,990)
Balance (in Shares) at Mar. 31, 2023							39,832,600			140,000
Shares issued for cash							$ 48	119,952			$ 120,000
Shares issued for cash (in Shares)							480,000				480,000
Net loss									(85,262)		$ (85,262)
Balance at Jun. 30, 2023							$ 4,031	274,264	(332,561)	$ 14	(54,252)
Balance (in Shares) at Jun. 30, 2023							40,312,600			140,000
Shares issued for cash							$ 48	119,952			$ 120,000
Shares issued for cash (in Shares)							480,000				480,000
Net loss									(57,146)		$ (57,146)
Balance at Sep. 30, 2023							$ 4,079	$ 394,216	$ (389,707)	$ 14	$ 8,602
Balance (in Shares) at Sep. 30, 2023							40,792,600			140,000

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows From Operating Activities
Net loss	$ (213,124)	$ (90,792)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock issued to related parties for services	0	225
Stock issued for services	0	4,050
Changes in operating activities:
Accounts receivable	(10,955)	(937)
Inventory	(22,019)	(13,605)
Prepaid Expenses	0	0
Accounts payable	(5,287)	0
Net Cash Used in Operating Activities	(251,385)	(101,059)
Cash Flows From Investing Activities	0	0
Cash Flows From Financing Activities
Advances from related parties	357,173	58,500
Repayment to related parties	(324,162)	0
Cash acquired in recapitalization	8,793	0
Stock issued for cash	240,000	50,000
Net Cash Provided by Financing Activities	281,804	108,500
Net Increase in Cash	30,419	7,441
Cash at Beginning of Period	11,569	100
Cash at End of Period	41,988	7,541
Supplemental Cash Flow Information:
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

Nature of Organization

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Business Description and Basis of Presentation [Text Block]

Note 1 - Nature of Organization

Reorganization & Recapitalization

9 Months Ended

Sep. 30, 2023

Business Combinations [Abstract]

Business Combination Disclosure [Text Block]

Note 2 - Reorganization & Recapitalization

The following table summarizes the assets acquired and the liabilities assumed at the acquisition date of March 10, 2023:

Cash	$	8,793
Accounts Payable		(8,870	)
Credit Card Liability		(1,014	)
Net Assets (Liabilities) Assumed	$	(1,091	)

Going Concern

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Substantial Doubt about Going Concern [Text Block]

Note 3 - Going Concern

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

Note 4 - Summary of Significant Accounting Policies

Basis of Presentation

Use of Estimates

Cash and Cash Equivalents

The Company maintains one account at Wells Fargo Bank. Accounts at this institution are insured by the Federal Deposit Insurance Corporation up to $250,000.

Accounts Receivable and Allowance for Doubtful Accounts

Inventory

Income Taxes

Revenue Recognition

Advertising Costs

Advertising costs are expensed as incurred. During the nine months ended September 30, 2023 and 2022, the Company incurred advertising costs of $93,755 and $34,810, respectively.

Leases

The Company has elected not to recognize ROU asset and lease obligations for its short-term leases, which are defined as leases with an initial term of 12 months or less.

As of September 30, 2023, the Company had a month-to-month rental agreement for their office and inventory space and paid rent expense of $7,019 for the nine months ended September 30, 2023.

Net Income (Loss) per Common Share

Recent Accounting Pronouncements

Related Party Transactions

9 Months Ended

Sep. 30, 2023

Note 5 - Related Party Transactions

As of September 30, 2023 and December 31, 2022, the Company owed related parties a total of $78,367 and $45,356, respectively.

Equity

9 Months Ended

Sep. 30, 2023

Stockholders' Equity Note [Abstract]

Equity [Text Block]

Note 6 - Equity

Common Stock

The Company has 75,000,000, $0.0001 par value shares of voting common stock authorized.

During the three months ended June 30, 2023, the Company issued 480,000 common shares for cash proceeds of $120,000.

During the three months ended September 30, 2023, the Company issued 480,000 common shares for cash proceeds of $120,000.

During the three months ended June 30, 2022 there were no issuances of common stock.

During the three months ended September 30, 2022, the Company issued 53,024 common shares for cash proceeds of $50,000.

As of September 30, 2023 and December 31, 2022, the Company had 40,792,600 and 5,461,500 shares of common stock issued and outstanding, respectfully.

Preferred Stock

Subsequent Events

9 Months Ended

Sep. 30, 2023

Subsequent Events [Abstract]

Subsequent Events [Text Block]

Note 7 - Subsequent Events

Subsequent to September 30, 2023, the Company received advances of $23,080 from related parties and made repayments of $67,500.

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and with the rules and regulations of the Securities and Exchange Commission, including the instructions to Form 10-Q and19 Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with US GAAP, have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements. The financial statements are presented in US dollars and the Company has adopted a December 31 year end.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, cash in banks and any highly liquid investments with a maturity of three months or less to the extent the funds are not being held for investment purposes. As of September 30, 2023 and December 31, 2022, the Company had no cash equivalents. The Company maintains one account at Wells Fargo Bank. Accounts at this institution are insured by the Federal Deposit Insurance Corporation up to $250,000.
Accounts Receivable [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and considers the aging of the accounts receivable balances combined with management’s estimate of future potential recoverability. Accounts and receivables are written off against the allowance after all attempts to collect a receivable have failed. As of September 30, 2023 and December 31, 2022, the allowance for doubtful accounts was $0.
Inventory, Policy [Policy Text Block]	Inventory The Company’s inventory is recognized in accordance with Accounting Standards Codification (“ASC”) 303. The Company uses the lower of cost (determined using the first-in, first-out method) or net realizable value for valuing inventories. As of September 30, 2023 and December 31, 2022 the Company had $34,297 and $12,278 of finished goods on hand, respectively.
Income Tax, Policy [Policy Text Block]	Income Taxes The provision for income taxes and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized.
Revenue [Policy Text Block]	Revenue Recognition The Company’s revenue is recognized in accordance with Accounting Standards Codification 606 and operates in the immune health supplement market. The Company offers products – Be-OnGuard Nasal Spray used against nasal bacteria, viruses and allergens; Be-OnGuard Mouth Spray used against oral bacteria, viruses and allergens; and Be-OnGuard EZ Safer Air used against airborne bacteria, viruses and allergens; Be On-Guard Brain Fog Support; and ADHD 365 maximum strength brain support. The Company’s performance obligation is to deliver product to customers therefore revenue is recognized once delivery occurs. Customers will remit payment at the time of order placement, therefore payment received by the Company prior to product delivery is recorded as deferred revenue. As of September 30, 2023 and December 31, 2022 deferred revenue was $0. Shipping and handling costs that occur are paid by the customer and is not recorded as revenue.
Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are expensed as incurred. During the nine months ended September 30, 2023 and 2022, the Company incurred advertising costs of $93,755 and $34,810, respectively.
Lessee, Leases [Policy Text Block]	Leases The Company follows the provisions of ASC 842, and records right-of-use ("ROU") assets and lease obligations for its operating leases, which are initially recognized based on the discounted future lease payments over the term of the lease. If the rate implicit in the Company's leases is not readily determinable, the Company's applicable incremental borrowing rate is used in calculating the present value of the sum of the lease payments. The lease term is defined as the non-cancelable period of the lease plus any options to extend or terminate the lease when it is reasonably certain that the Company will exercise the option. The Company has elected not to recognize ROU asset and lease obligations for its short-term leases, which are defined as leases with an initial term of 12 months or less. As of September 30, 2023, the Company had a month-to-month rental agreement for their office and inventory space and paid rent expense of $7,019 for the nine months ended September 30, 2023.
Earnings Per Share, Policy [Policy Text Block]	Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding as of September 30, 2023 or 2022.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements and has determined that there have been no standards that had, or will have, a material impact on its consolidated financial statements.

Reorganization & Recapitalization (Tables)

9 Months Ended

Sep. 30, 2023

Business Combinations [Abstract]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table summarizes the assets acquired and the liabilities assumed at the acquisition date of March 10, 2023:

Cash	$	8,793
Accounts Payable		(8,870	)
Credit Card Liability		(1,014	)
Net Assets (Liabilities) Assumed	$	(1,091	)

Reorganization & Recapitalization (Details) - USD ($)			3 Months Ended			9 Months Ended
Reorganization & Recapitalization (Details) - USD ($)	Mar. 10, 2023	Feb. 13, 2023	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Reorganization & Recapitalization (Details) [Line Items]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual				$ 0
Business Acquisition, Pro Forma Revenue				32,337
Gross Profit			$ 160,339		$ 16,396	$ 247,896	$ 23,677
Operating Expenses			$ 217,485		$ 101,099	461,020	$ 114,469
Business Acquisition, Pro Forma Net Income (Loss)						89,826
Best 365 Labs Inc. [Member]
Reorganization & Recapitalization (Details) [Line Items]
Equity Method Investment, Ownership Percentage	85.39%	100.00%
Pro Forma [Member]
Reorganization & Recapitalization (Details) [Line Items]
Gross Profit						27,591
Operating Expenses						$ 117,417
Best 365 Labs Inc. [Member]
Reorganization & Recapitalization (Details) [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)	34,371,100	9,588,000
Nowtransit [Member]
Reorganization & Recapitalization (Details) [Line Items]
Business Combination, Separately Recognized Transactions, Expenses and Losses Recognized				$ 5,295

Reorganization & Recapitalization (Details) - Schedule of Business Acquisitions, by Acquisition	Mar. 10, 2023 USD ($)
Schedule Of Business Acquisitions By Acquisition Abstract
Cash	$ 8,793
Accounts Payable	(8,870)
Credit Card Liability	(1,014)
Net Assets (Liabilities) Assumed	$ (1,091)

Summary of Significant Accounting Policies (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounting Policies [Abstract]
Cash, FDIC Insured Amount	$ 250,000
Accounts Receivable, Allowance for Credit Loss	0		$ 0
Inventory, Finished Goods, Gross	34,297		12,278
Deferred Revenue	0		$ 0
Advertising Expense	93,755	$ 34,810
Operating Lease, Expense	$ 7,019

Related Party Transactions (Details) - USD ($)	3 Months Ended	9 Months Ended
Related Party Transactions (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Related Party Transactions (Details) [Line Items]
Proceeds from Related Party Debt		$ 357,173	$ 58,500
Repayments of Related Party Debt		324,162	$ 0
Stock Issued During Period, Shares, Issued for Services (in Shares)	2,284,556
Ageless Holdings, LLC [Member]
Related Party Transactions (Details) [Line Items]
Proceeds from Related Party Debt		357,173
Repayments of Related Party Debt		324,161
Affiliated Entity [Member] \| Ageless Holdings, LLC [Member]
Related Party Transactions (Details) [Line Items]
Other Inventory, Purchased Goods, Gross		86,836
Related Party [Member]
Related Party Transactions (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services (in Shares)	126,920
Other Liabilities		$ 78,367		$ 45,356

Equity (Details) - USD ($)	3 Months Ended					9 Months Ended
Equity (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Equity (Details) [Line Items]
Common Stock, Shares Authorized	75,000,000					75,000,000		75,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.0001					$ 0.0001		$ 0.0001
Stock Issued During Period, Shares, Other			34,371,100
Stock Issued During Period, Value, Other (in Dollars)			$ (1,091)
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs (in Dollars)			4,528
Stock Issued During Period, Shares, New Issues	480,000	480,000		53,024
Proceeds from Issuance of Common Stock (in Dollars)	$ 120,000	$ 120,000		$ 50,000
Stock Issued During Period, Shares, Issued for Services					2,284,556
Stock Issued During Period, Value, Issued for Services (in Dollars)					$ 4,050
Common Stock, Shares, Issued	40,792,600					40,792,600		5,461,500
Common Stock, Shares, Outstanding	40,792,600					40,792,600		5,461,500
Preferred Stock, Shares Authorized	5,000,000					5,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.0001					$ 0.0001		$ 0.0001
Preferred Stock, Conversion Basis						Each share of the Series A is convertible into three shares of the Company’s common stock at the holder's election, subject to a 4.99% beneficial ownership limitation which may be increased to 9.99% upon 61 days’ notice
Preferred Stock, Shares Outstanding	140,000					140,000		140,000
Series A Preferred Stock [Member]
Equity (Details) [Line Items]
Stock Issued During Period, Value, Other (in Dollars)							$ 0
Stock Issued During Period, Shares, New Issues							100,000
Preferred Stock, Shares Authorized	1,000,000					1,000,000
Preferred Stock, Shares Outstanding	140,000					140,000		140,000
Best 365 Labs Inc. [Member]
Equity (Details) [Line Items]
Stock Issued During Period, Value, Other (in Dollars)			$ 3,437
Related Party [Member]
Equity (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services					126,920
Stock Issued During Period, Value, Issued for Services (in Dollars)					$ 225

Subsequent Events (Details) - Subsequent Event [Member]	1 Months Ended
Subsequent Events (Details) - Subsequent Event [Member]	Oct. 30, 2023 USD ($)
Subsequent Events (Details) [Line Items]
Proceeds from Related Party Debt	$ 23,080
Repayments of Related Party Debt	$ 67,500

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