                              UNITED STATES
                   SECURITIES AND EXCHANGE COMMISSION
                         Washington, D.C.  20549

                               FORM 10-Q
        QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE
                     SECURITIES EXCHANGE ACT OF 1934
           For the quarterly period ended December 31, 2022

                    Commission file number: 000-31154

                   NEVADA CLASSIC THOROUGHBREDS, INC.
            (Name of small business issuer in its charter)


              NEVADA                             86-1007952
---------------------------------     ---------------------------------
 State or other jurisdiction of       (IRS Employer Identification No.)
of incorporation or organization


4604 E. Contessa Street                       (480) 241-8668
Mesa, AZ 85205
---------------------------------     ---------------------------------
(Address of principal executive          Issuer's telephone number
offices)

                                  None
           ----------------------------------------------------
           (Former name, former address and former fiscal year,
                      if changed since last report)


Indicate by check mark whether the registrant: (1) has filed all reports
Required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 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  X                       NO

Indicate by check mark whether the registrant has submitted
electronically and posted on its corporate Web site, if any, every
Interactive Data File required to be submitted and posted pursuant to
Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the
preceding 12 months (or for such shorter period that the registrant was
required to submit and post such files).

                         YES  X                       NO

---------------------------------------------------------------------------------------------

Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer or a smaller
reporting company. See the definitions of "large accelerated filer,"
"accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
Exchange Act (Check one):

Large accelerated filer                       Accelerated filer

Non-accelerated filer                         Smaller reporting company X
(Do not check if a smaller
reporting company)

Indicate by check mark whether the registrant is a shell company (as
defined in Rule 12b-2 of the Exchange Act).

                         YES                         NO   X

As of December 31, 2022, 1,900,000 shares of the Registrant's Common
Stock, par value .001; and  4,000,000 shares of Registrant's Preferred
Stock, par value .001, were outstanding.

































                              ~~PAGE 2~~
---------------------------------------------------------------------------------------------

                           TABLE OF CONTENTS


                                                             PAGE NO.

PART I - FINANCIAL INFORMATION                                    4

  Item 1:  Financial Statements

             Balance Sheet (unaudited)                            4

             Statement of Operations (unaudited)                  6

             Statement of Cash Flows (unaudited)                  8

             Notes to Financial Statements                       10

  Item 1A:  Risk Factors                                         12

  Item 2:  Management's Discussion and Analysis of Financial
           Condition and Results of Operations                   13

  Item 3:  Quantitative and Qualitative Disclosures About
           Market Risk                                           17

  Item 4:  Controls and Procedures                               18


PART II - OTHER INFORMATION                                      18

  Item 1:  Legal Proceedings                                     18

  Item 2:  Unregistered Sales of Equity Securities and
           Use of Proceeds                                       18

  Item 3:  Defaults Upon Senior Securities                       18

  Item 4:  Mine Safety Disclosures                               18

  Item 5:  Other Information                                     18

  Item 6:  Exhibits                                              18



SIGNATURES                                                       19






                               ~~PAGE 3~~
---------------------------------------------------------------------------------------------
                         PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements
=============================
The following financial statements are attached to this report and filed
as a Part hereof.

                     NEVADA CLASSIC THOROUGHBREDS, INC.
                        (A DEVELOPMENT STAGE COMPANY)
                        UNAUDITED FINANCIAL STATEMENT
                     FOR PERIOD ENDING DECEMBER 31, 2022
                               BALANCE SHEET

                                  ASSETS
CURRENT ASSETS
  PARENT COMPANY ASSETS
     Cash
       Corporate Checking                    $   5,339
     Treasury Stock (Preferred and Common)      13,995
                                             ---------
     TOTAL PARENT COMPANY ASSETS                           $  19,334

  D/B/A SHOWTIME SPORTS CARE ASSETS
     Cash
       Checking                              $       0
       Savings                               $       0
                                             -----------
                                             $       0
                                             ==========
     Websites
       ProSportTips.com                      $   3,000
       ShowtimeSportsCare.com                $   2,500
     Web Marketing
       Xplore Enterprise                     $       0
       Google                                $       0
       KAI Solutions Web Hosting             $       0
     Inventory
       The Touch                             $       0
       The Touch-Off Season                  $       0
     Posters                                 $       0
     Contracts                               $       0
                                             -----------
                                             $    5,500
                                             ===========
     TOTAL SHOWTIME SPORTS CARE ASSETS                     $   5,500
                                                           ===========
TOTAL CURRENT ASSETS                                       $  24,834


                         See Accompanying Notes

                               ~~PAGE 4~~
---------------------------------------------------------------------------------------------

                    LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
     Accounts payable                               0

STOCKHOLDERS' EQUITY
     Horse and Ranch Preferred Stock, par value $.001 per share:
       Authorized: 5,000,000 shares:
          (2,500,000 Horse Preferred and
           2,500,000 Ranch Preferred)
       Issued and outstanding: 4,000,000 shares:
          (2,000,000 Horse Preferred and
           2,000,000 Ranch Preferred)           4,000
     Common stock, par value $.001 per share:
       Authorized 5,000,000 shares
          1,900,000 shares issued & outstanding 1,900
     Paid-In capital in excess of par
       value of stock                              80
     Deficits accumulated during
       developmental stage                   (199,728)

TOTAL STOCKHOLDERS' EQUITY                               $  24,834
                                                         ----------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY               $  24,834
                                                        ===========


























                         See Accompanying Notes

                               ~~PAGE 5~~
---------------------------------------------------------------------------------------------

                   NEVADA CLASSIC THOROUGHBREDS, INC.
                      (A DEVELOPMENT STAGE COMPANY)
                         STATEMENT OF OPERATIONS
                  FOR PERIOD ENDING DECEMBER 31, 2022


                                     DEC 31, 2022        DEC 31, 2021
                                    ---------------      -------------

REVENUE                              $           0       $          0

EXPENSES
  Development costs                              0                  0
  Administrative                               821                800
General                                          0                  0
     Banking Charges                             0                  0
  D/B/A Showtime Sports Care
     Websites
       ProSportTips.com                         20                 19
       ShowtimeSportsCare.com         $          0                  0
                                      -------------       ------------
TOTAL EXPENSES                       $         841                819
                                      -------------       ------------
NET (LOSS)                           $      (  841)      $    (   819)
                                     ==============      =============

NET (LOSS) PER COMMON SHARE
       Basic and diluted             $       ( .00)     $     (   .00)
                                     ==============     ==============

WEIGHTED AVERAGE NUMBER OF COMMON
  SHARES OUTSTANDING
       Basic and diluted                 1,900,000          1,900,000
                                    ===============     ==============









                         See Accompanying Notes

                                ~~PAGE 6~~
---------------------------------------------------------------------------------------------

                   NEVADA CLASSIC THOROUGHBREDS, INC.
                      (A DEVELOPMENT STAGE COMPANY)
                  STATEMENT OF OPERATIONS (continued)
                  FOR PERIOD ENDING DECEMBER 31, 2022


                                      DEC 31, 2022        DEC 31, 2021
                                      -------------       --------------
CASH FLOWS FROM OPERATING ACTIVITIES:
    Net (loss)                         $(     841)          $ (   819)
    Adjustments to reconcile
      net (loss) to net cash
      provided by operating
      activities                                0             (     0)
    Fair market value of
         services                              80                  80
    Increase in paid in capital
       in excess of par value
       for payment of expenses
       by stockholders                        841                 819
    Changes in operating
       assets and liabilities:
         Accounts payable                       0                   0
                                        -----------        -----------

CASH PROVIDED BY LONG-TERM
   NOTES PAYABLE                       $        0           $       0

NET CASH PROVIDED BY OPERATING
   ACTIVITIES                                   0                   0

CASH FLOWS FROM INVESTING
   ACTIVITIES                                   0                   0

CASH FLOWS FROM FINANCING
   ACTIVITIES                                   0                   0
                                        ----------         ------------
NET INCREASE (DECREASE)IN CASH AND
   CASH BALANCE AT DEC 31              $(     761)         $(     739)
                                        ==========         ============











                         See Accompanying Notes

                               ~~PAGE 7~~
---------------------------------------------------------------------------------------------

                   NEVADA CLASSIC THOROUGHBREDS, INC.
                      (A DEVELOPMENT STAGE COMPANY)
                         STATEMENT OF CASH FLOWS
                  FOR PERIOD ENDING DECEMBER 31, 2022

                                      DEC 31, 2022       DEC 31, 2021
                                    ------------------   -------------

CASH FLOWS FROM OPERATING
  ACTIVITIES:
    Net (loss)                      $    (    841)         $  (   819)
    Adjustments to reconcile
      net (loss) to net cash
      provided by operating
      activities                                0             (     0)

    Fair market value of
         services                              80                  80

    Increase in paid in capital
       in excess of par value of
       stock for payment of
       expenses by stockholders               841                 739

  Changes in operating
    assets and liabilities:
      Accounts payable                          0                   0
                                    --------------         -----------


NET CASH PROVIDED BY OPERATING
   ACTIVITIES                        $          0            $      0

CASH FLOWS FROM LOANS BY PRINCIPAL
  OFFICER AND OPERATIONS MGR         $          0            $      0

CASH FLOWS FROM INVESTING
   ACTIVITIES                        $          0            $      0

CASH FLOWS FROM FINANCING
   ACTIVITIES                        $          0            $      0

NET INCREASE (DECREASE) IN CASH
AND CASH BALANCE AT DEC 31, 2022     $     (  761)           $(   739)







                         See Accompanying Notes

                              ~~PAGE 8~~
---------------------------------------------------------------------------------------------

                    NEVADA CLASSIC THOROUGHBREDS, INC.
                      (A DEVELOPMENT STAGE COMPANY)
                   STATEMENT OF CASH FLOWS (continued)
                   FOR PERIOD ENDING DECEMBER 31, 2022

                                      DEC 31, 2022       DEC 31, 2021
                                    ------------------   --------------

SUPPLEMENTAL DISCLOSURE OF CASH
  FLOW INFORMATION

    Cash paid for interest                $       0           $      0
                                          =========          =========
    Cash paid for taxes                   $       0           $      0
                                          =========          =========

SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES

   Fair market value of services
    donated by stockholders             $        80          $      80
                                          =========          =========

   Increase in paid in capital
    in excess of par value of stock
    for payment of expenses
    paid by stockholders                   $    841          $     819
                                          =========          =========
























                         See Accompanying Notes

                               ~~PAGE 9~~
---------------------------------------------------------------------------------------------

                   NEVADA CLASSIC THOROUGHBREDS, INC.
                      (A DEVELOPMENT STAGE COMPANY)
                      UNAUDITED FINANCIAL STATEMENT
                  FOR PERIOD ENDING DECEMBER 31, 2022
                     NOTES TO FINANCIAL STATEMENTS


NOTE 1:  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The company uses SOP 85-3, breeding horses under development. The horse
evaluation is adding in direct costs to the value of the horses under
development. The value is the lower of cost or established market value,
until breeding maturity, then the horses are depreciated through the life
of the breeding career. Pursuant to discussions with staff of the
Securities and Exchange Commission in January of 2006 and in keeping with
SOP 85-3 regarding evaluations of breeding stock, the following
accounting practices have been adopted and adjustments as of March 31,
2006.

Any financial statements prior to March 31, 2006 will be inaccurate, as
they do not reflect SOP 85-3, breeding horses under development, and
should not be relied upon for any meaningful representations of the
company's financial position.

Accounting Estimates
--------------------

Management uses estimates and assumptions in preparing financial
statements in accordance with accounting principles generally accepted in
the United States of America. Those estimates and assumptions affect the
reported amounts of assets and liabilities, the disclosure of contingent
assets and liabilities, and the reported revenues and expenses. Actual
results could vary from the estimates that were used.

Income Taxes
------------

Provisions for income taxes are based on taxes payable or refundable for
the current year and deferred taxes on temporary differences between the
amount of taxable income and pretax financial income and between the
basis of assets and liabilities and their reported amounts in the
financial statements. Deferred tax assets and liabilities are included in
the financial statements at currently enacted income tax rates applicable
to the period in which the deferred tax assets and liabilities are
expected to be realized or settled as prescribed in FASB Statement No.
109, "Accounting for Income Taxes." As changes in tax laws or rates are
enacted, deferred tax assets and liabilities are adjusted through the
provision for income taxes.






                               ~~PAGE 10~~
---------------------------------------------------------------------------------------------

Net (Loss) Per Share
--------------------

The Company adopted Statement of Financial Accounting Standards No. 144
that requires the reporting of both basic and diluted earnings (loss) per
share. Basic earnings (loss) per share is computed by dividing net income
(loss) available to common stockholders by the weighted average number of
common shares outstanding for the period. Diluted earnings (loss) per
share reflects the potential dilution that could occur if securities or
other contracts to issue common stock were exercised or converted into
common stock. In accordance with FASB 128, any anti-dilutive effects on
net loss per share are excluded.

Long-Lived Assets
-----------------

Statement of Financial Accounting Standards No. 144, "Accounting for the
Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed
Of," requires that long-lived assets be reviewed for impairment whenever
events or changes in circumstances indicate that the carrying amount of
the asset in question may not be recoverable.

NOTE 2:  PREFERRED STOCK

No special rights or preferences have been assigned to the preferred
stock.

NOTE 3:  DEVELOPMENT STAGE OPERATIONS

As of December 31, 2022 the Company was in the development stages of
operations. According to the Financial Accounting Standards Board of the
Financial Accounting Foundation, a development stage Company is defined
as a company that devotes most of its activities to establishing a new
business activity. In addition, planned principle activities have not yet
commenced.

The Company did not expense any development costs as per donation or gift
from the shareholders for the period from December 31, 2021 to December 31, 2022.

NOTE 4:  FINANCIAL STATEMENT OF AN INACTIVE REGISTRANT

Under 17 CFR 210.3-11, the Company does not need to provide an audited or
reviewed quarterly report.

Reg. 17 CFR 210.3-11

     (a)  Gross Receipts from all sources for the fiscal year are not in
excess of $100,000;

     (b)  The registrant has not purchased or sold any of its own stock,
granted options therefore, or levied assessments upon outstanding stock;

                               ~~PAGE 11~~
---------------------------------------------------------------------------------------------

     (c)  Expenditures for all purposes for the fiscal year are not in
excess of $100,000;

     (d)  No material change in the business has occurred during the
fiscal year, including any bankruptcy, reorganization, readjustment or
succession or any material acquisition or disposition of plants, mines,
mining equipment, mine rights or leases; and

     (e)  No exchange upon which the shares are listed, or governmental
authority having jurisdiction, requires the furnishing to it or the
publication of audited financial statements.

NOTE 5:  LONG TERM LIABILITIES - NOTES PAYABLE

In the minutes of the Company, the Company's officers and directors would
pay the expenses of the Company up to June 30, 2023, or until the Company
can pay its operation costs as determined by the Company's officers and
directors.

After June 30, 2023, or after the Company can pay its operation costs as
determined by the Company's officers and directors, then the Company
would reimburse the officers and directors for any direct expenses paid
into the Company.

The payback of the long-term liabilities will be within a five-year
period with a simple yearly interest rate of 5% on any outstanding
balance.

NOTE 6:  SALARY - BY COMMON STOCK

In the corporate minutes the salary paid to the Chief Executive Officer
is donated to the company by the Chief Executive Officer until the
Company can pay its operation costs as determined by the Company's
officers and directors.


Item 1A:  Risk Factors
======================

The Company is a high-risk/-reward company. The risks are substantial and
varied. At the present time, the Company's only shareholders are
officers, directors, or sophisticated and accredited investors. The
following risk factors are only a sample of the problems and risks the
Company faces.

HORSE RACING

1. The Skill or Art of Horse Racing
-----------------------------------
The Company's business is an art or skill, each horse being unique and
non-duplicable. The costs of training, developing, and racing horses is
the same whether the horse is a great money-earner or a complete loss.
The trainers, groomers, and all those employed in handling of the race

                               ~~PAGE 12~~
---------------------------------------------------------------------------------------------

horses is solely a skill and unique to each individual horse. Each end
product is a unique creation of art through the skill of all those
participating in its development. As such any one of the many individuals
failing to do their job at its utmost could result in a horse being
completely worthless.

2.  Research and Development Implementation
-------------------------------------------
The Company has, through its research and development as of December 31, 2022,
developed criteria that gives the Company an advantage, and if such
criteria is met, the horse has a 80% chance of earnings over $1 million.
The Company did a random sample of stallions in the Blood Horse magazine
that had earnings less than $100,000, and found that none of these horses
met the Company's criteria for purchase. The Company randomly selected 30
horses that met the Company's criteria, 25 of which had earnings over $1
million. The problem the Company faces is that the Company will only be
able to purchase or breed one race horse, given its financial restraints.
Thus, there is a good probability that the chosen horse will not run as
expected and will be a part of the 17% of horses meeting the Company's
criteria, but that did not race well.

3.  Perfect Combinations
------------------------
Unfortunately, for any horse earning over $1 million, it must have a
perfect combination of breeding, training, health, grooming, safety
during transport, and numerous other factors relating to that one horse.
Any one phase of the horse's development that is not perfect, could
result in the horse being completely worthless as a race horse.

D/B/A SHOWTIME SPORTS CARE

While the officers and directors of the Company are highly educated in
corporate management, and while the Company has no debt, the Company
intends to rely on the sale of Showtime Sports Care's inventory of
products to produce a revenue flow as well as funding for Horse Racing
endeavors. Avon, NuSkin, ReLive and similar companies are all
competitors of Showtime Sports Care. The Company believes that the
quality of Showtime Sports Care's products will be paramount in the
ongoing sales of its products. There is a risk that the competition
squeezes Showtime Sports Care out of the market and provides better
products at more competitive prices.


Item 2:   Management's Discussion and Analysis of Financial Condition
          and Results of Operations.
=====================================================================

This report contains forward-looking statements within the meaning of
Section 27A of the Securities Act of 1933, as amended, and Section 21E of
the Securities Exchange Act of 1934, as amended, that are based on
beliefs of the Company's management as well as assumptions made by and


                               ~~PAGE 13~~
---------------------------------------------------------------------------------------------
information currently available to the Company's management. When used in
this report, the words "estimate," "project," "believe," "anticipate,"
"intend," "expect," "plan," "predict," "may," "should," "will," the
negatives thereof or other variations thereon or comparable terminology
are intended to identify forward-looking statements. Such statements
reflect the current views of the Company with respect to future events
based on currently available information and are subject to risks and
uncertainties that could cause actual results to differ materially from
those contemplated in those forward-looking statements. Factors that
could cause actual results to differ materially from the Company's
expectations will be set forth in the Company's Annual Report on Form 10-
K for the fiscal year ended June 30, 2023.

The following discussion and analysis should be read in conjunction with
the financial statements, including the notes thereto, appearing
elsewhere in this report.

D/B/A SHOWTIME SPORTS CARE

Business Concepts Summary

~The Discovery~

In the process of developing face creams to be used as anti-aging creams,
we discovered that the creams increase the sensitivity in the hands and
make perfecting and learning athletic skills noticeably easier.

~Niche~

The two initial products to be developed will be (1) "The Touch" for athletes
perfecting their skills during the competitive season, and (2) "The Touch
Off-Season" for athletes learning to develop the feel of their stroke.
Other products will follow as testing and demand occurs.

~Equity Financing~

The Company is 100% financed by the Officers and Directors of the
Company, as additional Paid-In-Capital, until such time as proceeds from
the sale of the products can cover its operating costs. Currently the
Company has no current product inventory. The Company expects to renew
its inventory at manufacturer's cost, anticipated to sell at a retail
value of $50,000. The Company has no debt.  One hundred percent of
Showtime Sports Care's products will be guaranteed (refundable) for 15
days after purchase. There will always be 100% coverage for refunds on
all Showtime Sports Care products sold.








                               ~~PAGE 14~~
---------------------------------------------------------------------------------------------
~Marketing~

The marketing is an interwoven four-prong system: Internet, Charity
Advertising, Network Customer Distributorships, and Individual
Distributorships.

~Growth~

The Company has no debt. Initial expenses are covered by the Officers and
Directors as additional Paid-In-Capital. The future expenses will be
covered by the net proceeds from sales of Showtime Sports Care's
products. A percentage of the net proceeds from Showtime Sports Care's
products sold will be reserved for further product development and
marketing for Showtime Sports Care.

~Transparencies~

Showtime Sports Care is a division/dba of the Company. The Company, as a
public company, is a voluntary filer with the Securities and Exchange
Commission ("SEC"). The Company believes the SEC's uniform filing system
will be a marked advantage to the Company by providing security and
accuracy of financial reporting and other standard SEC-required filings.

HORSES

The Company in its developmental stage is now revising its analysis of
the prospective mares and/or stallions for purchase.

The Company has elected to purchase racing stock and develop them into
breeding stock, as its primary function. This function is the heart
of the thoroughbred industry, where the most expensive horses are bought
and sold, and thus, the most important sector of the thoroughbred
industry for profit to the company. If the analysis of the prospective
breeding stock is reasonably accurate, then the company believes that it has
the ability to purchase top breeding and racing prospects at a
fraction of the cost of producing and maintaining breeding stock to
potentially accomplish the same purpose. It appears obvious that, as long
as the company enjoys its PGMRN advantage, that of identifying potential
top breeding and racing fillies, mares, colts and stallions, it can
produce these prospects at a much lower price than it can purchase them
at this point in time. Therefore, the company is going to specialize in
selecting these prospects until such time as it is more economical to
purchase such horses. Having the ability to produce breeding and racing
prospects at a substantially lower price than it would cost to purchase
them, is a substantial benefit to the company.







                               ~~PAGE 15~~
---------------------------------------------------------------------------------------------

RESULT OF OPERATION

Power Genetics Mathematical Racing Numbers(tm) (PGMRN)
------------------------------------------------------

The minimum objective of the racing and breeding of prospects is
to produce race horses that win graded-stakes races. The maximum the
company is hoping for is that the horses can compete and win in the
classic races.

The company's PGMRN is the company's tool used to evaluate the potential
of the racing and breeding ability of its race horses. This is the
company's proprietary information. These indexes are, as far as the
company understands, on the cutting edge of the horse industry, and very
little data can be found elsewhere in the industry. Therefore, there are
uncertainties involved in these Power Numbers. Specifically, will the
company's colts' and fillies' Power Numbers as the colts and fillies
reach maturity and racing age stay the same, increase or decrease? And
exactly how accurate are the company's Power Numbers which will need
further analysis of a controlled and uncontrolled class of horses further
than the company has been able to develop at the present?

MARKET MAKING

The company is in the process of obtaining a market maker for its stock,
and anticipates being on the Pink Sheets until the company meets the
requirements of the OTC Bulletin Board. While the company is in the
process of securing a market maker, there can be no guarantees that a
market maker will be available, or that the company will meet their
requirements in order to make a market for the company's securities.

FINANCIAL CONDITION AND LIQUIDITY

The Company expects to remain inactive. The Board of Directors intends to
pay a substantial portion of the company's expenses, as determined on an
on-going basis by the Board of Directors, until such time as the company
is able to produce a profit.

Economies of Scale

~Racing Numbers~

Horse racing numbers depicts the structure of the horse, the degrees and
angles of connecting bones and tissues. The Company has developed a
prototype race horse that the Company strives to obtain in its race
horses. The Company has done breakthrough internal and external analysis
giving the percentages (or odds) that a horse can race up to a grade one
performance. Over the past 20 years and the Company racing its own race
horses, the Company has perfected the angles and numbers associated with
race horse success; however, we don't know what we don't know. While the
Company has established its prototype horses on eight different points,
there will still be unforeseeable situations that may arise. While the

                               ~~PAGE 16~~
---------------------------------------------------------------------------------------------
Company has eliminated many of the inferior qualities of the race horses,
there are still a percentage of horses that, even if meeting the
prototype, will still be unable to perform at a grade-one classical
level. Therefore the Company needs to purchase or breed three horses with
the prototype racing numbers in order to achieve the highest degree of
success.

The Company is in solid financial condition at the present time. The
officers and directors have paid the majority of the company's expenses,
and the company enjoys a substantial cash basis in savings and in horse
syndications.


Item 3.  Quantitative and Qualitative Disclosures About Market Risk.
====================================================================

HORSES

The competition is catching up to the Company in one aspect of NCT's
Proprietary PGMRN Number Indexes, specifically Index 6. For example, Lost
In The Fog, a horse-of-the-year candidate in 2005, won ten straight races
before being defeated in the Breeders Cup Championship Series Sprint
race. Lost In The Fog was analyzed by a company that analyzes efficiency
of stride. According to the Breeders Cup announcers, they analyzed length
of stride and time in the air, and he was selected for this quality. This
would imply that some individuals are beginning to understand and apply
the relationship of Index 6 to a quality of the race horse.

The competition is still behind the Company in using the total Power
Numbers in selecting horses for breeding and racing. The indicators are
that some owners and trainers are willing to go through the expense of
analyzing Index indicator Number 6 to help in their selection process,
especially the select Kentucky sales, where horses are sold for millions
of dollars. However, the other indicators seem to be unnoticed at the
present time in comparing horses that have good indicators to those that
do not. Their price seems to be relatively the same, and no
correspondence seems to exist between the poor and good indicators and
the prices at which they are sold. The thoroughbred sales in auction
prices. This gives the company a big advantage. The company can
see the horses a day before the sale, analyze hundreds of horses using
the complete Power Index Numbers rather than just Index 6, and purchase
or bid on horses  that have the complete package.

D/B/A SHOWTIME SPORTS CARE

Showtime Sports Care's competitors are Avon, NuSkin and ReLive, to name a
few. The price/earnings ratio is approximately thirty times earnings.






                               ~~PAGE 17~~
---------------------------------------------------------------------------------------------

Item 4.  Controls and Procedures
================================

Evaluation of Disclosure Controls and Procedures
------------------------------------------------

The Company's management has evaluated, with the participation of its
Chief Executive Officer and Chief Financial Officer, the effectiveness of
its disclosure Controls and procedures (as defined in rules 13a-15(e) and
15d-15(e) of the Securities Exchange Act of 1934, as amended) as of
December 31, 2022. Based on that evaluation, our Chief Executive Officer
and Chief Financial Officer have concluded that our disclosure controls
and procedures were effective as of December 31, 2022.

Changes in Internal Controls over Financial Reporting
-----------------------------------------------------

There were no changes in the Company's internal control over financial
reporting during the fiscal quarter ended December 31, 2022 that have
materially affected, or are reasonably likely to materially affect, the
Company's internal control over financial reporting.


                          PART II - OTHER INFORMATION

Item 1:  Legal Proceedings
                None

Item 2:  Unregistered Sales of Equity Securities and Use of Proceeds
                None

Item 3:  Defaults Upon Senior Securities
               None

Item 4:  Mine Safety Disclosures
                Not Applicable

Item 5:  Other Information
               None

Item 6:  Exhibits and Reports on Form 8-K

         Exhibit 31.1 - Certification of the Chief Executive
                        Officer pursuant to Rule 13A-14 or 15D-14
                        of the Securities Exchange Act of 1934,
                        as adopted pursuant to Section 302 of
                        the Sarbanes-Oxley Act of 2002.

         Exhibit 31.2 - Certification of the Acting Chief Financial
                        Officer pursuant to Rule 13A-14 or 15D-14
                        of the Securities Exchange Act of 1934, as


                               ~~PAGE 18~~
---------------------------------------------------------------------------------------------
                        adopted pursuant to Section 302 of the
                        Sarbanes-Oxley Act of 2002.

         Exhibit 32.1 - Certification of the Chief Executive Officer
                        pursuant to 18 U.S.C. Section 1350 as adopted
                        pursuant to Section 906 of the Sarbanes-Oxley
                        Act of 2002.

         Exhibit 32.2 - Certification of the Acting Chief Financial
                        Officer pursuant to 18 U.S.C. Section 1350
                        as adopted pursuant to Section 906 of the
                        Sarbanes-Oxley Act of 2002.


                                SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934,
and the Financial Statements of an Inactive Registrant pursuant to
Regulation 17 CFR 210.3-11, the Registrant has duly caused this Report to
be signed on its behalf by the undersigned thereunder duly authorized.

Nevada Classic Thoroughbreds, Inc.

Dated:  February 21, 2023       By:   /s/ Pamela Brimhall
                                ----------------------------------
                                Pamela Brimhall
                                Chief Accounting Officer
                                   and Acting Chief Financial Officer


                                By:  /s/ Pamela Brimhall
                                ----------------------------------
                                Pamela Brimhall
                                Chief Executive Officer


















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NEVADA CLASSIC THOROUGHBREDS INC 10-Q
