Alset EHome International (AEI) 10-Q14 Aug 232023 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2023	Aug. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-39732
Entity Registrant Name	Alset Inc.
Entity Central Index Key	0001750106
Entity Tax Identification Number	83-1079861
Entity Incorporation, State or Country Code	TX
Entity Address, Address Line One	4800 Montgomery Lane
Entity Address, Address Line Two	Suite 210
Entity Address, City or Town	Bethesda
Entity Address, State or Province	MD
Entity Address, Postal Zip Code	20814
City Area Code	301
Local Phone Number	971-3940
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	AEI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,235,119

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Current Assets:
Cash		$ 28,827,961	$ 17,827,383
Restricted Cash		664,174	694,520
Account Receivables, Net		63,778	46,522
Other Receivables		7,951,914	446,798
Prepaid Expense		237,772	188,070
Inventory		38,015	35,020
Investment in Securities at Fair Value		6,695,823	6,288,236
Investment in Securities at Fair Value - Related Party		24,804,737	13,193,089
Investment in Securities at Cost		99,802	98,129
Investment in Securities at Equity Method		32,202,734	52,987,224
Total Current Assets		104,444,093	95,422,167
Real Estate
Rental Properties		31,388,691	31,169,031
Properties under Development		8,056,513	23,449,698
Operating Lease Right-Of-Use Assets, net		1,805,482	1,614,159
Deposits		422,313	536,947
Cash and Marketable Securities Held in Trust Account		20,831,983
Goodwill		274,234
Property and Equipment, Net		1,218,502	1,298,334
Total Assets		168,441,811	153,490,336
Current Liabilities:
Accounts Payable and Accrued Expenses		6,131,700	2,983,470
Deferred Revenue		2,100	21,198
Operating Lease Liabilities - current		186,380	45,556
Total Current Liabilities		6,504,559	3,244,738
Long-Term Liabilities:
Operating Lease Liabilities - noncurrent		1,647,909	1,582,483
Total Liabilities		8,152,468	4,827,221
Temporary Equity
Class A Common Stock of Alset Capital Acquisition Corp subject to possible redemption; 1,976,036 shares at approximately $10.16 per share as of June 30, 2023		19,416,835
Stockholders’ Equity:
Preferred Stock, $0.001 par value; 25,000,000 shares authorized, none issued and outstanding
Common Stock, $0.001 par value; 250,000,000 shares authorized; 9,235,119 and 7,422,846 shares issued and outstanding on June 30, 2023 and December 31, 2022, respectively	[1]	9,235	7,423
Additional Paid in Capital		325,967,000	322,534,891
Accumulated Deficit		(198,390,147)	(188,724,411)
Accumulated Other Comprehensive Income		2,923,279	3,836,063
Total Alset Inc. Stockholders’ Equity		130,509,367	137,653,966
Non-controlling Interests		10,363,141	11,009,149
Total Stockholders’ Equity		140,872,508	148,663,115
Total Liabilities and Stockholders’ Equity		168,441,811	153,490,336
Related Party [Member]
Current Assets:
Note Receivables - Related Parties		2,857,383	3,617,176
Current Liabilities:
Notes Payable - Related Parties		16,481	12,668
Nonrelated Party [Member]
Current Liabilities:
Notes Payable - Related Parties		$ 167,898	$ 181,846

[1]The numbers of outstanding common stock were adjusted retrospectively to reflect 20-for-1

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Temporary equity, shares issued	1,976,036
Temporary equity, per share	$ 10.16
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	9,235,119	7,422,846
Common stock, shares outstanding	9,235,119	7,422,846

Consolidated Statements of Oper

Consolidated Statements of Operations and Other Comprehensive Income - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022		Jun. 30, 2023	Jun. 30, 2022
Revenue
Total Revenue	$ 19,153,848	$ 926,340		$ 20,080,784	$ 2,878,577
Operating Expenses
Cost of Sales	11,738,493	550,677		12,427,774	1,665,227
General and Administrative	2,305,859	2,029,925		4,633,244	4,521,153
Total Operating Expenses	14,044,352	2,580,602		17,061,018	6,186,380
Income (Loss) from Operations	5,109,496	(1,654,262)		3,019,766	(3,307,803)
Other Income (Expense)
Interest Income	92,388	196,639		131,666	369,039
Foreign Exchange Transaction Gain	1,150,830	2,077,709		362,528	2,485,804
Unrealized Gain (Loss) on Securities Investment	9,027,846	(407,407)		6,543,729	(1,230,648)
Unrealized Gain (Loss) on Securities Investment - Related Party	9,812,880	(6,459,968)		11,109,151	(9,535,742)
Realized Loss on Securities Investment	(10,557,229)	(2,918,668)		(10,688,542)	(6,355,451)
Gain (Loss) on Investment on Security by Equity Method	219,888	(79,670)		(48,388)	(216,050)
Loss on Consolidation of Alset Capital Acquisition Corp.	(21,657,036)			(21,657,036)
Finance Costs		(2,879)			(450,887)
Other Income (Expense)	987,531	(734,355)		1,090,538	550,538
Total Other Expense, Net	(10,922,902)	(8,328,599)		(13,156,354)	(14,383,397)
Net Loss Before Income Taxes	(5,813,406)	(9,982,861)		(10,136,588)	(17,691,200)
Income Tax Expense					(222,114)
Net Loss	(5,813,406)	(9,982,861)		(10,136,588)	(17,913,314)
Net Loss Attributable to Non-Controlling Interest	(5,556)	(995,502)		(470,852)	(2,458,669)
Net Loss Attributable to Common Stockholders	(5,807,850)	(8,987,359)		(9,665,736)	(15,454,645)
Other Comprehensive Loss, Net
Unrealized Loss on Securities Investment		(591)			(9,714)
Foreign Currency Translation Adjustment	(2,183,883)	(3,514,595)		(1,087,940)	(4,163,735)
Comprehensive Loss	(7,997,289)	(13,498,047)		(11,224,528)	(22,086,763)
Comprehensive Loss Attributable to Non-controlling Interests	(320,903)	(2,286,174)		(626,520)	(3,371,569)
Comprehensive Loss Attributable to Common Stockholders	$ (7,676,386)	$ (11,211,873)		$ (10,598,008)	$ (18,715,194)
Net Loss Per Share - Basic	$ (0.63)	$ (1.46)		$ (1.09)	$ (2.77)
Net Loss Per Share - Diluted	$ (0.63)	$ (1.46)		$ (1.09)	$ (2.77)
Weighted Average Common Shares Outstanding - Basic	9,235,119	6,144,550	[1]	8,845,250	5,586,433	[1]
Weighted Average Common Shares Outstanding - Diluted	9,235,119	6,144,550	[1]	8,845,250	5,586,433	[1]
Rental [Member]
Revenue
Total Revenue	$ 690,967	$ 403,900		$ 1,324,778	$ 636,482
Property [Member]
Revenue
Total Revenue	18,190,950	246,910		18,190,950	1,288,434
Biohealth [Member]
Revenue
Total Revenue		132,222		12,786	749,693
Digital Transformation Technology - Related Party [Member]
Revenue
Total Revenue	14,034	7,701		28,074	7,701
Other [Member]
Revenue
Total Revenue	$ 257,897	$ 135,607		$ 524,196	$ 196,267

[1]The numbers of weighted average outstanding common stock - basic and diluted were adjusted retrospectively to reflect 20-for-1

Consolidated Statements of Op_2

Consolidated Statements of Operations and Other Comprehensive Income (Parenthetical)	Dec. 28, 2022	Dec. 06, 2022
Income Statement [Abstract]
Reverse stock split	20-for-1	Company filed a certificate of Amendment to the Company’s Certificate of Formation with the Texas Secretary of State to effect a 1-for-20 reverse stock split. The reverse stock split was effective as of December 28, 2022.

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2021			$ 87,368	$ 296,181,977	$ 341,646	$ (148,233,473)	$ 148,377,518	$ 21,912,268	$ 170,289,786
Balance, shares at Dec. 31, 2021			87,368,446
Foreign Currency Translations					(499,967)		(499,967)	(149,173)	(649,140)
Net Loss						(6,467,286)	(6,467,286)	(1,463,167)	(7,930,453)
Issuance of Stock by Exercising Warrants			$ 15,820	(11,925)			3,895		3,895
Issuance of Stock by Exercising Warrants, shares			15,819,452
Convert Related Party Note to Common Stock			$ 10,000	6,203,000			6,213,000		6,213,000
Convert Related Party Note to Common Stock, shares			10,000,000
Deconsolidate Alset Capital Acquisition				17,160,800			17,160,800	2,227,744	19,388,544
Gain from Purchase Stock DSS				737,572			737,572		737,572
Beneficial Conversion Feature Intrinsic Value, Net				450,000			450,000		450,000
Change in Non-Controlling Interest				(316,459)	459,069		142,610	(142,610)
Change in Unrealized Loss on Investment					(7,027)		(7,027)	(2,096)	(9,123)
Balance at Mar. 31, 2022			$ 113,188	320,404,965	293,721	(154,700,759)	166,111,115	22,382,966	188,494,081
Balance, shares at Mar. 31, 2022			113,187,898
Balance at Dec. 31, 2021			$ 87,368	296,181,977	341,646	(148,233,473)	148,377,518	21,912,268	170,289,786
Balance, shares at Dec. 31, 2021			87,368,446
Net Loss									(17,913,314)
Balance at Jun. 30, 2022			$ 148,507	322,302,515	558,045	(163,688,118)	159,320,949	12,844,123	172,165,072
Balance, shares at Jun. 30, 2022			148,507,188
Balance at Dec. 31, 2021			$ 87,368	296,181,977	341,646	(148,233,473)	148,377,518	21,912,268	170,289,786
Balance, shares at Dec. 31, 2021			87,368,446
Balance at Dec. 31, 2022			$ 7,423	322,534,891	3,836,063	(188,724,411)	137,653,966	11,009,149	148,663,115
Balance, shares at Dec. 31, 2022			7,422,846
Balance at Mar. 31, 2022			$ 113,188	320,404,965	293,721	(154,700,759)	166,111,115	22,382,966	188,494,081
Balance, shares at Mar. 31, 2022			113,187,898
Issuance of Common Stock			$ 35,319	(35,319)
Issuance of Common Stock, shares			35,319,290
Foreign Currency Translations					(3,002,167)		(3,002,167)	(512,428)	(3,514,595)
Net Loss						(8,987,359)	(8,987,359)	(995,502)	(9,982,861)
Change in Non-Controlling Interest				4,557,454	3,266,996		7,824,450	(7,824,450)
Change in Unrealized Loss on Investment					(505)		(505)	(86)	(591)
Change in Valuation on Investment				(2,624,585)			(2,624,585)	(206,377)	(2,830,962)
Balance at Jun. 30, 2022			$ 148,507	322,302,515	558,045	(163,688,118)	159,320,949	12,844,123	172,165,072
Balance, shares at Jun. 30, 2022			148,507,188
Balance at Dec. 31, 2022			$ 7,423	322,534,891	3,836,063	(188,724,411)	137,653,966	11,009,149	148,663,115
Balance, shares at Dec. 31, 2022			7,422,846
Issuance of Common Stock			$ 1,812	3,432,109			3,433,921		3,433,921
Issuance of Common Stock, shares			1,812,273
Foreign Currency Translations					936,265		936,265	159,678	1,095,943
Net Loss						(3,857,886)	(3,857,886)	(465,296)	(4,323,182)
Balance at Mar. 31, 2023			$ 9,235	325,967,000	4,772,328	(192,582,297)	138,166,266	10,703,531	148,869,797
Balance, shares at Mar. 31, 2023			9,235,119
Balance at Dec. 31, 2022			$ 7,423	322,534,891	3,836,063	(188,724,411)	137,653,966	11,009,149	148,663,115
Balance, shares at Dec. 31, 2022			7,422,846
Net Loss									(10,136,588)
Balance at Jun. 30, 2023			$ 9,235	325,967,000	2,923,279	(198,390,147)	130,509,367	10,363,141	140,872,508
Balance, shares at Jun. 30, 2023			9,235,119
Balance at Mar. 31, 2023			$ 9,235	325,967,000	4,772,328	(192,582,297)	138,166,266	10,703,531	148,869,797
Balance, shares at Mar. 31, 2023			9,235,119
Foreign Currency Translations					(1,849,049)		(1,849,049)	(334,834)	(2,183,883)
Net Loss						(5,807,850)	(5,807,850)	(5,556)	(5,813,406)
Balance at Jun. 30, 2023			$ 9,235	$ 325,967,000	$ 2,923,279	$ (198,390,147)	$ 130,509,367	$ 10,363,141	$ 140,872,508
Balance, shares at Jun. 30, 2023			9,235,119

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
Consolidated Statements of Cash Flows (Unaudited) - USD ($)	Jun. 30, 2023	Jun. 30, 2022
Cash Flows from Operating Activities
Net Loss from Operations	$ (10,136,588)	$ (17,913,314)
Adjustments to Reconcile Net Loss to Net Cash Provided by (Used in) Operating Activities:
Depreciation	606,434	349,403
Amortization of Right-Of-Use Assets	523,591	180,092
Amortization of Debt Discount		450,000
Loss on Consolidation of Alset Capital Acquisition Corp.	21,657,036
Foreign Exchange Transaction Gain	(362,528)	(2,485,804)
Unrealized (Gain) Loss on Securities Investment	(6,543,729)	1,230,648
Unrealized (Gain) Loss on Securities Investment - Related Party	(11,109,151)	9,535,742
Realized Loss on Securities Investment	10,688,542	6,355,451
(Gain) Loss on Exchange of Investment Securities	(502,497)	852,061
PPP Loan Forgiveness		(68,502)
Director Compensation Adjustment		(1,185,251)
Loss on Equity Method Investment	48,388	216,050
Changes in Operating Assets and Liabilities, net of acquisitions
Real Estate	15,393,185	(2,274,959)
Account Receivables	(7,280,286)	(160,327)
Prepaid Expense	(11,664)	515,568
Deposits	2,935
Trading Securities	(4,593,961)	1,072,263
Inventory	(3,889)	7,470
Accounts Payable and Accrued Expenses	(364,372)	(9,398,591)
Other Receivables - Related Parties	(55,000)	(2,551,127)
Deferred Revenue	(19,098)	(638,463)
Operating Lease Liabilities	(527,578)	(182,661)
Builder Deposits		(31,553)
Net Cash Provided by (Used in) Operating Activities	7,409,770	(16,125,804)
Cash Flows from Investing Activities
Loan Receivable - Related Party		(111,112)
Purchase of Fixed Assets	(11,726)	(210,319)
Purchase of Real Estate Properties		(722,817)
Real Estate Improvements	(734,688)	(602,161)
Purchase of Investment Securities	(692,219)	(6,662,017)
Acquisition of Subsidiary	(214,993)
Issuing Loan Receivable - Related Party	(1,628,010)
Proceeds from Loan Receivable - Related Party	2,674,653
Net Cash Used in Investing Activities	(606,983)	(8,308,426)
Cash Flows from Financing Activities
Proceeds from Common Stock Issuance	3,433,921	6,213,000
Repayment to Notes Payable	(16,950)	(171,861)
Net Cash Provided by Financing Activities	3,416,971	6,041,139
Net Increase (Decrease) in Cash and Restricted Cash	10,219,758	(18,393,091)
Effects of Foreign Exchange Rates on Cash	750,474	(412,821)
Cash and Restricted Cash - Beginning of Year	18,521,903	60,802,179
Cash and Restricted Cash- End of Period	29,492,135	41,996,267
Cash	28,827,961	41,326,946
Restricted Cash	664,174	669,321
Total Cash and Restricted Cash	29,492,135	41,996,267
Supplementary Cash Flow Information
Cash Paid for Interest	2,007	1,524
Cash Paid for Taxes
Supplemental Disclosure of Non-Cash Investing and Financing Activities
Unrealized Gain on Investment		727,858
Initial Recognition of ROU / Lease Liability	157,647
Deconsolidate Alset Capital Acquisition		16,557,582
Intrinsic Value of BCF		(450,000)
Issuance of Stock by Exercising Warrants		$ 3,895

NATURE OF OPERATIONS AND SUMMAR

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations Alset Inc. (the “Company” or “AEI”), formerly known as Alset EHome International Inc. and HF Enterprises Inc., was incorporated in the State of Delaware on March 7, 2018. On October 4, 2022, through a merger transaction, the Company was reincorporated in Texas. AEI is a diversified holding company principally engaged through its subsidiaries in the development of EHome communities and other real estate, financial services, digital transformation technologies, biohealth activities and consumer products with operations in the United States, Singapore, Hong Kong, Australia and South Korea. We manage a significant portion of our businesses through our 85.4 The Company has four operating segments based on the products and services we offer, which include three of our principal businesses – real estate, digital transformation technology and biohealth – as well as a fourth category consisting of certain other business activities.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The Company’s condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and following the requirements of the Securities and Exchange Commission (“SEC”) for interim reporting. These interim financial statements have been prepared on the same basis as the Company’s annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for a fair statement of the Company’s financial information. These interim results are not necessarily indicative of the results to be expected for the year ending December 31, 2023 or any other interim periods or for any other future years. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto included in the Company’s Form 10-K for the year ended December 31, 2022 filed on March 31, 2023. The condensed consolidated financial statements include all accounts of the Company and its majority owned and controlled subsidiaries. The Company consolidates entities in which it owns more than 50% of the voting common stock The Company’s condensed consolidated financial statements include the financial position, results of operations and cash flows of the following entities as of June 30, 2023 and December 31, 2022, as follows: SCHEDULE OF SUBSIDIARIES Name of subsidiary State or other jurisdiction of Attributable interest as of, consolidated under AEI incorporation or organization June 30, 2023 December 31, 2022 % % Alset Global Pte. Ltd. Singapore 100 100 Alset Business Development Pte. Ltd. Singapore 100 100 Global eHealth Limited Hong Kong 100 100 Alset International Limited Singapore 85.4 85.4 Singapore Construction & Development Pte. Ltd. Singapore 85.4 85.4 Art eStudio Pte. Ltd. Singapore 43.6 * 43.6 * Singapore Construction Pte. Ltd. Singapore 85.4 85.4 Global BioMedical Pte. Ltd. Singapore 85.4 85.4 Alset Innovation Pte. Ltd. Singapore 85.4 85.4 Health Wealth Happiness Pte. Ltd. Singapore 85.4 85.4 SeD Capital Pte. Ltd. Singapore 85.4 85.4 LiquidValue Asset Management Pte. Ltd. Singapore 85.4 85.4 Alset Solar Limited Hong Kong 85.4 85.4 Alset F&B One Pte. Ltd Singapore 76.9 76.9 Global TechFund of Fund Pte. Ltd. Singapore - 100 Singapore eChainLogistic Pte. Ltd. Singapore - 100 BMI Capital Partners International Limited. Hong Kong 85.4 85.4 SeD Perth Pty. Ltd. Australia 85.4 85.4 SeD Intelligent Home Inc. United States of America 85.4 85.4 LiquidValue Development Inc. United States of America 85.4 85.4 Alset EHome Inc. United States of America 85.4 85.4 SeD USA, LLC United States of America 85.4 85.4 150 Black Oak GP, Inc. United States of America 85.4 85.4 SeD Development USA Inc. United States of America 85.4 85.4 150 CCM Black Oak, Ltd. United States of America 85.4 85.4 SeD Texas Home, LLC United States of America 100 85.4 SeD Ballenger, LLC United States of America 85.4 85.4 SeD Maryland Development, LLC United States of America 71.4 71.4 SeD Development Management, LLC United States of America 72.6 72.6 SeD Builder, LLC United States of America 85.4 85.4 Hapi Metaverse Inc. (f.k.a. GigWorld Inc.) United States of America 99.7 99.7 HotApp BlockChain Pte. Ltd. Singapore 99.7 99.7 HotApp International Limited Hong Kong 99.7 99.7 HWH International, Inc. (Delaware) United States of America 85.4 85.4 Health Wealth & Happiness Inc. United States of America 85.4 85.4 HWH Multi-Strategy Investment, Inc. United States of America 85.4 85.4 SeD REIT Inc. United States of America 85.4 85.4 Gig Stablecoin Inc. United States of America 99.7 99.7 HWH World Inc. (Delaware) United States of America 99.7 99.7 HWH World Pte. Ltd. Singapore 85.4 85.4 UBeauty Limited Hong Kong 85.4 85.4 WeBeauty Korea Inc Korea 85.4 85.4 HWH World Limited Hong Kong 85.4 85.4 HWH World Inc. Korea 85.4 85.4 GDC REIT Inc. United States of America 85.4 85.4 Name of subsidiary State or other jurisdiction of Attributable interest as of, consolidated under AEI incorporation or organization June 30, 2023 December 31, 2022 BioHealth Water Inc. United States of America 85.4 85.4 Impact BioHealth Pte. Ltd. Singapore 85.4 85.4 American Home REIT Inc. United States of America 100 85.4 Alset Solar Inc. United States of America 68.3 68.3 HWH KOR Inc. United States of America 85.4 85.4 Open House Inc. United States of America - 100 Open Rental Inc. United States of America - 100 Hapi Cafe Inc. (Nevada) United States of America - 100 Global Solar REIT Inc. United States of America - 100 Alset EV Inc. (f.k.a. OpenBiz Inc.) United States of America 100 100 Hapi Cafe Inc. (Texas) United States of America 85.4 85.4 HWH (S) Pte. Ltd. Singapore 85.4 85.4 LiquidValue Development Pte. Ltd. Singapore 100 100 LiquidValue Development Limited Hong Kong 100 100 EPowerTech Inc. United States of America - 100 Alset EPower Inc. United States of America - 100 AHR Asset Management Inc. United States of America 85.4 85.4 HWH World Inc. (Nevada) United States of America 85.4 85.4 Alset F&B Holdings Pte. Ltd. Singapore 85.4 85.4 Credas Capital Pte. Ltd. Singapore 42.7 * 42.7 * Credas Capital GmbH Switzerland 42.7 * 42.7 * Smart Reward Express Limited Hong Kong 49.8 * 49.8 * AHR Texas Two LLC United States of America 100 85.4 AHR Black Oak One LLC United States of America 85.4 85.4 Hapi Air Inc. United States of America 92.7 92.7 AHR Texas Three, LLC United States of America 100 85.4 Alset Capital Pte. Ltd. Singapore - 100 Hapi Cafe Korea, Inc. Korea 85.4 85.4 Green Energy REIT Inc. United States of America - 100 Green Energy Management Inc. United States of America - 100 Alset Metaverse Inc. United States of America 97.2 97.2 Alset Management Group Inc. United States of America 83.4 83.4 Alset Acquisition Sponsor, LLC United States of America 93.4 93.4 Alset Spac Group Inc. United States of America 93.4 93.4 Alset Mining Pte. Ltd. Singapore 85.4 85.4 Hapi Travel Pte. Ltd. Singapore 85.4 85.4 Hapi WealthBuilder Pte. Ltd. Singapore 85.4 85.4 HWH Marketplace Pte. Ltd. Singapore 85.4 85.4 HWH International Inc. (Nevada) United States of America 85.4 85.4 Hapi Cafe SG Pte. Ltd. Singapore 85.4 85.4 Alset Reits Inc. United States of America 100 100 Robotic gHome Inc. United States of America 76.9 76.9 HWH Merger Sub, Inc. United States of America 85.4 85.4 Alset Home REIT Inc. United States of America 100 100 Hapi Metaverse Inc. (Texas) United States of America 99.7 99.7 Hapi Café Limited Hong Kong 99.7 99.7 MOC HK Limited Hong Kong 99.7 99.7 AHR Texas Four, LLC United States of America 100 100 Alset F&B (PLQ) Pte. Ltd. Singapore 85.4 85.4 Hapi Café Sdn. Bhd. Malaysia 51.3 - Shenzhen Leyouyou Catering Management Co., Ltd. China 100 100 Dongguan Leyouyou Catering Management Co., Ltd. China 100 - Guangzho Leyouyou Catering Management Co., Ltd. China 100 - Hapi Travel Ltd. Hong Kong 100 - Alset Capital Acquisition Corp. United States of America 57.1 - * Although the Company indirectly holds percentage of shares of these entities less than 50%, the subsidiaries of the Company directly hold more than 50% of shares of these entities, and therefore, they are still consolidated into the Company. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP 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 dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates made by management include, but are not limited to, allowance for doubtful accounts, valuation of real estate assets, allocation of development costs and capitalized interest to sold lots, fair value of the investments, the valuation allowance of deferred taxes, and contingencies. Actual results could differ from those estimates. In our property development business, land acquisition costs are allocated to each lot based on the area method, the size of the lot compared to the total size of all lots in the project. Development costs and capitalized interest are allocated to lots sold based on the total expected development and interest costs of the completed project and allocating a percentage of those costs based on the selling price of the sold lot compared to the expected sales values of all lots in the project. If allocation of development costs and capitalized interest based on the projection and relative expected sales value is impracticable, those costs could also be allocated based on area method, the size of the lot compared to the total size of all lots in the project. When the Company purchases properties but does not receive the assessment information from the county, the Company allocates the values between land and building based on the data of similar properties. The Company makes appropriate adjustments once the assessment from the county is received. At the same time, any necessary adjustments to depreciation expense are made in the income statement. On June 30, 2023 and December 31, 2022, the Company adjusted $ 951,349 4,791,997 17,525 0 17,525 0 Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less at the date of acquisition to be cash equivalents. Cash and cash equivalents include cash on hand and at the bank and short-term deposits with financial institutions that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in values. There were no Restricted Cash As a condition to the loan agreement with the Manufacturers and Traders Trust Company (“M&T Bank”), the Company was required to maintain a minimum of $ 2,600,000 2,300,000 300,000 309,372 309,219 As a condition to the loan agreement with National Australian Bank Limited in conjunction with the Perth project, an Australian real estate development project, the Company was required to maintain Australian Dollar 50,000 36,316 The Company puts money into brokerage accounts specifically for equity investment. As of June 30, 2023 and December 31, 2022, the cash balance in these brokerage accounts was $ 354,802 385,304 Investments held in Trust Account At June 30, 2023 the Company had approximately $ 20.8 Account Receivables and Allowance for Doubtful Accounts Account receivables is stated at amounts due from buyers, contractors, and all third parties, net of an allowance for doubtful accounts. As of June 30, 2023 and December 31, 2022, the balance of account receivables was $ 63,778 46,522 The Company monitors its account receivables balances on a monthly basis to ensure that they are collectible. On a quarterly basis, the Company uses its historical experience to estimate its allowance for doubtful account receivables. The Company’s allowance for doubtful accounts represents an estimate of the losses expected to be incurred based on specifically identified accounts as well as nonspecific amount, when determined appropriate. Generally, the amount of the allowance is primarily decided by division management’s historical experience, the delinquency trends, the resolution rates, the aging of receivables, the credit quality indicators and financial health of specific customers. As of June 30, 2023 and December 31, 2022, the allowance was $ 0 Inventories Inventories are stated at the lower of cost or net realizable value. Cost is determined using the first-in, first-out method and includes all costs in bringing the inventories to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs necessary to make the sale. As of June 30, 2023 and December 31, 2022, inventory consisted of finished goods from HWH International Inc. and its subsidiaries. The Company continuously evaluates the need for reserve for obsolescence and possible price concessions required to write-down inventories to net realizable value. Investment Securities Investment Securities at Fair Value The Company records all equity investments with readily determinable fair values at fair value calculated by the publicly traded stock price at the close of the reporting period. Holista CollTech Limited (“Holista”), Amarantus BioScience Holdings, Inc. (“AMBS”) True Partner Capital Holding Limited (“True Partner”) and Lucy Scientific Discovery Inc. (“Lucy”) are publicly traded companies. The Company does not have significant influence over Holista, AMBS, True Partner and Lucy, as the Company is the beneficial owner of approximately 14.7 4.3 0.1 Since 2021, the Company’s subsidiaries have maintained a portfolio of trading securities. The objective is to generate profits on short-term differences in market prices. The Company does not have significant influence over any trading securities in our portfolio and fair value of these trading securities are determined by reference to quoted stock prices. The Company has elected the fair value option for the equity securities noted below that would otherwise be accounted for under the equity method of accounting. DSS, Inc. (“DSS”), New Electric CV Corporation (“NECV” formerly known as “American Premium Mining Corporation” (“APM”)), Value Exchange International Inc. (“Value Exchange International” or “VEII”) and Sharing Services Global Corp. (“SHRG”) are publicly traded companies and fair value is determined by quoted stock prices. The Company has significant influence but does not have a controlling interest in these investments, and therefore, the Company’s investment could be accounted for under the equity method of accounting or elect fair value accounting. ● The Company has significant influence over DSS. As of June 30, 2023 and December 31, 2022, the Company owned approximately 44.8 ● The Company has significant influence over NECV as the Company is the beneficial owner of approximately 0.5 ● The Company has significant influence over Value Exchange International as the Company is the beneficial owner of approximately 38.3 ● The Company has significant influence over SHRG as the Company is the beneficial owner of approximately 33.4 On March 2, 2020 and October 29, 2021, the Company received warrants to purchase shares of American Medical REIT Inc. (“AMRE”), a related party private company, in conjunction with the Company lending two $ 200,000 Note Receivable from a Related Party Company 0 15.8 The Company accounts for certain of its investments in funds without readily determinable fair values in accordance with ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) 100,000 74,827 Investment Securities at Cost Investments in equity securities without readily determinable fair values are measured at cost minus impairment adjusted by observable price changes in orderly transactions for the identical or a similar investment of the same issuer. These investments are measured at fair value on a nonrecurring basis when there are events or changes in circumstances that may have a significant adverse effect. An impairment loss is recognized in the condensed consolidated statements of comprehensive income equal to the amount by which the carrying value exceeds the fair value of the investment. On September 8, 2020, the Company acquired 1,666 1.45 37,826 On September 30, 2020, the Company acquired 3,800 19 42,562 During 2021, the Company invested $ 19,609 18 There has been no indication of impairment or changes in observable prices via transactions of similar securities and investments are still carried at cost. Equity Method Investment The Company accounts for equity investment in entities with significant influence under equity-method accounting. Under this method, the Group’s pro rata share of income (loss) from investment is recognized in the condensed consolidated statements of comprehensive income. Dividends received reduce the carrying amount of the investment. When the Company’s share of loss in an equity-method investee equals or exceeds its carrying value of the investment in that entity, the equity method investment can be reduced below zero based on losses, if the Company either is liable for the obligations of the investee or provides for losses in excess of the investment when imminent return to profitable operations by the investee appears to be assured. Otherwise, the Company does not recognize its share of equity method losses exceeding its carrying amount of the investment, but discloses the losses in the footnotes. Equity-method investment is reviewed for impairment by assessing if the decline in market value of the investment below the carrying value is other-than-temporary. In making this determination, factors are evaluated in determining whether a loss in value should be recognized. These include consideration of the intent and ability of the Group to hold investment and the ability of the investee to sustain an earnings capacity, justifying the carrying amount of the investment. Impairment losses are recognized in other expense when a decline in value is deemed to be other-than-temporary. American Medical REIT Inc. LiquidValue Asset Management Pte. Ltd. (“LiquidValue”), a subsidiary of the Company, owns 15.8 44.8 80.8 American Pacific Bancorp, Inc. Pursuant to Securities Purchase Agreement from March 12, 2021 the Company purchased 4,775,523 6,666,700 40,000,200 As a result of the new share issuances, the Company’s ownership percentage of APB fell below 50% to 41.3%, and subsequently to 36.9% and the entity was deconsolidated in accordance with ASC 810-10. Upon deconsolidation the Company elected to apply the equity method accounting as the Company still retained significant influence. As a result of the deconsolidation, the Company recognized gain of approximately $ 28.2 30.8 2.9 136,751 119,002 18,678 160,021 31,787,248 31,668,246 Ketomei Pte Ltd On June 10, 2021 the Company’s indirect subsidiary Hapi Cafe Inc. (“Hapi Cafe”) lent $ 76,723 179,595 28 10,446 63,645 29,786 33,059 143,757 207,402 Sentinel Brokers Company Inc. On May 22, 2023 the Company’s indirect subsidiary, SeD Capital Pte Ltd (“SeD Capital”), entered into a Stock Purchase Agreement, pursuant to which SeD Capital purchased 39.8 19.9 279,719 Additionally, DSS, of which we own 44.8% and have significant influence over, owns 80.1% of Sentinel. 7,990 7,990 271,729 Investment in Debt Securities Debt securities are reported at fair value, with unrealized gains and losses (other than impairment losses) recognized in accumulated other comprehensive income or loss. Realized gains and losses on debt securities are recognized in the net income in the condensed consolidated statements of comprehensive income. The Company monitors its investments for other-than-temporary impairment by considering factors including, but not limited to, current economic and market conditions, the operating performance of the companies including current earnings trends and other company-specific information. The Company invested $ 50,000 9,799 50,000 28,636 On February 26, 2021, the Company invested approximately $ 88,599 2 two years 21.26 88,599 Variable Interest Entity Under Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) 810, Consolidation The Company evaluates its interests in VIEs on an ongoing basis and consolidates any VIE in which it has a controlling financial interest and is deemed to be the primary beneficiary. A controlling financial interest has both of the following characteristics: (i) the power to direct the activities of the VIE that most significantly impact its economic performance; and (ii) the obligation to absorb losses of the VIE that could potentially be significant to it or the right to receive benefits from the VIE that could be significant to the VIE. Real Estate Assets Real estate assets are recorded at cost, except when real estate assets are acquired that meet the definition of a business combination in accordance with Financial Accounting Standards Board (“FASB”) ASC 805 - “Business Combinations”, The Company capitalized construction costs of approximately $ 6.3 2.6 8.8 3 The Company’s policy is to obtain an independent third-party valuation for each major project in the United States as part of our assessment of identifying potential triggering events for impairment. Management may use the market comparison method to value other relatively small projects, such as the project in Perth, Australia, which was completed during the year 2022. In addition to the annual assessment of potential triggering events in accordance with ASC 360 – Property Plant and Equipment The Company did not record impairment on any of its projects during the three and six months ended on June 30, 2023 and 2022. Recent Agreements to Sell Lots On October 28, 2022, 150 CCM Black Oak Ltd. (the “Seller”), a Texas Limited Partnership and subsidiary of the Company, entered into a Contract for Purchase and Sale and Escrow Instructions (the “Agreement”) with Century Land Holdings of Texas, LLC, a Colorado limited liability company (the “Buyer”). Pursuant to the terms of the Agreement, the Seller agreed to sell approximately 242 single-family detached residential lots comprising a residential community in the city of Magnolia, Texas known as the “Lakes at Black Oak.” On November 28, 2022, the parties to the Agreement entered into an amendment to the Agreement (the “Amendment”). Pursuant to the Amendment, the parties agreed that the Buyer would purchase approximately 131 single-family detached residential lots, instead of 242 lots. This transaction closed on April 13, 2023. On March 16, 2023, 150 CCM Black Oak Ltd. (the “Seller”) entered into a Purchase and Sale Agreement (the “Purchase and Sale Agreement”) with Rausch Coleman Homes Houston, LLC, a Texas limited liability company (“Rausch Coleman”). Pursuant to the terms of the Purchase and Sale Agreement, the Seller has agreed to sell approximately 110 single-family detached residential lots which comprise a section of the Lakes at Black Oak. The transaction closed on May 15, 2023. On March 17, 2023, 150 CCM Black Oak Ltd. (the “Seller”) entered into a Purchase and Sale Agreement (the “Purchase and Sale Agreement”) with Davidson Homes, LLC, an Alabama limited liability company (“Davidson”). Pursuant to the terms of the Purchase and Sale Agreement, the Seller has agreed to sell approximately 189 single-family detached residential lots developed within section 2 of Black Oak project. The sale of the first 94 lots closed on May 30, 2023. The sale of remaining lots is estimated to close at the end of the year 2023. Properties under development Properties under development are properties being constructed for sale in the ordinary course of business, rather than to be held for the Company’s own use, rental or capital appreciation. Rental Properties Rental properties are acquired with the intent to be rented to tenants. As of June 30, 2022 and December 31, 2022, the Company owned 132 homes. The aggregate purchase cost of all the homes is $ 30,998,258 Investments in Single-Family Residential Properties The Company accounts for its investments in single-family residential properties as asset acquisitions and records these acquisitions at their purchase price. The purchase price is allocated between land, building, improvements and existing leases based upon their relative fair values at the date of acquisition. The purchase price for purposes of this allocation is inclusive of acquisition costs which typically include legal fees, title fees, property inspection and valuation fees, as well as other closing costs. Building improvements and buildings are depreciated over estimated useful lives of approximately 10 27.5 The Company assesses its investments in single-family residential properties for impairment whenever events or changes in business circumstances indicate that carrying amounts of the assets may not be fully recoverable. When such events occur, management determines whether there has been impairment by comparing the asset’s carrying value with its fair value. Should impairment exist, the asset is written down to its estimated fair value. The Company did not recognize any impairment losses during three and six months ended June 30, 2023 and 2022. Revenue Recognition and Cost of Revenue ASC 606 - Revenue from Contracts with Customers In accordance with ASC 606, revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these goods or services. The provisions of ASC 606 include a five-step process by which the determination of revenue recognition, depicting the transfer of goods or services to customers in amounts reflecting the payment to which the Company expects to be entitled in exchange for those goods or services. ASC 606 requires the Company to apply the following steps: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, performance obligations are satisfied. The following represents the Company’s revenue recognition policies by Segments: Real Estate Property Sales The Company’s main business is land development. The Company purchases land and develops it for building into residential communities. The developed lots are sold to builders (customers) for the construction of new homes. The builders enter into sales contracts with the Company before they take the lots. The prices and timeline are determined and agreed upon in the contracts. The builders do the inspections to make sure all conditions and requirements in contracts are met before purchasing the lots. A detailed breakdown of the five-step process for the revenue recognition of the Ballenger project and Black Oak project, which represented approximately 0 42 91 0 ● Identify the contract with a customer. The Company has signed agreements with the builders for developing the raw land to ready to build lots. The contract has agreed upon prices, timelines, and specifications for what is to be provided. ● Identify the performance obligations in the contract. Performance obligations of the Company include delivering developed lots to the customer, which are required to meet certain specifications that are outlined in the contract. The customer inspects all lots prior to accepting title to ensure all specifications are met. ● Determine the transaction price. The transaction price per lot is fixed and specified in the contract. Any subsequent change orders or price changes are required to be approved by both parties. ● Allocate the transaction price to performance obligations in the contract. Each lot or a group of lots is considered to be a separate performance obligation, for which the specified price in the contract is allocated to. ● Recognize revenue when (or as) the entity satisfies a performance obligation. The builders do the inspections to make sure all conditions/requirements are met before taking title of lots. The Company recognizes revenue at a point in time when title is transferred. The Company does not have further performance obligations or continuing involvement once title is transferred. Rental Revenue The Company leases real estate properties to its tenants under leases that are predominately classified as operating leases, in accordance with ASC 842, Leases (“ASC 842”). Real estate rental revenue is comprised of minimum base rent and revenue from the collection of lease termination fees. Rent from tenants is recorded in accordance with the terms of each lease agreement on a straight-line basis over the initial term of the lease. Rental revenue recognition begins when the tenant controls the space and continues through the term of the related lease. Generally, at the end of the lease term, the Company provides the tenant with a one-year renewal option, including mostly the same terms and conditions provided under the initial lease term, subject to rent increases. The Company defers rental revenue related to lease payments received from tenants in advance of their due dates. These amounts are presented within deferred revenues and other payables on the Company’s condensed consolidated balance sheets. Rental revenue is subject to an evaluation for collectability on several factors, including payment history, the financial strength of the tenant and any guarantors, historical operations and operating trends of the property, and current economic conditions. If our evaluation of these factors indicates that it is not probable that we will recover substantially all of the receivable, rental revenue is limited to the lesser of the rental revenue that would be recognized on a straight-line basis (as applicable) or the lease payments that have been collected from the lessee. Differences between rental revenue recognized and amounts contractually due under the lease agreements are credited or charged to straight-line rent receivable or straight-line rent liability, as applicable. For the three and six months ended June 30, 2023, the Company did not recognize any deferred revenue and collected all rents due. Sale of the Front Foot Benefit Assessments We have established a front foot benefit (“FFB”) assessment on all of the NVR lots. This is a 30-year annual assessment allowed in Frederick County which requires homeowners to reimburse the developer for the costs of installing public water and sewer to the lots. These assessments become effective as homes are settled, at which time we can sell the collection rights to investors who will pay an upfront lump sum, enabling us to more quickly realize the revenue. The selling prices range from $ 3,000 4,500 1 0 37,725 0 116,088 Cost of Revenues Real Estate ● Cost of Real Estate Sale All of the costs of real estate sales are from our land development business. Land acquisition costs are allocated to each lot based on the area method, the size of the lot comparing to the total size of all lots in the project. Development costs and capitalized interest are allocated to lots sold based on the total expected development and interest costs of the completed project and allocating a percentage of those costs based on the selling price of the sold lot compared to the expected sales values of all lots in the project. If allocation of development costs and capitalized interest based on the projection and relative expected sales value is impracticable, those costs could also be allocated based on area method, the size of the lot comparing to the total size of all lots in the project. ● Cost of Rental Revenue Cost of rental revenue consists primarily of the costs associated with management and leasing fees to our management company, repairs and maintenance, depreciation and other related administrative costs. Utility expenses are paid directly by tenants. Biohealth ● Product Direct Sales The Company’s net sales consist of product sales. The Company’s performance obligation is to transfer ownership of its products to its members. The Company generally recognizes revenue when product is delivered to its members. Revenue is recorded net of applicable taxes, allowances, refund or returns. The Company receives the net sales price in cash or through credit card payments at the point of sale. If any member returns a product to the Company on a timely basis, they may obtain a replacement product from the Company for such returned products. We do not have buyback program. However, when the customer requests a return and management decides that the refund is necessary, we initiate the refund after deducting all the benefits that a member has earned. The returns are deducted from our sales revenue on our financial statements. Allowances for product and membership returns are provided at the time the sale is recorded. This accrual is based upon historical return rates for each country and the relevant return pattern, which reflects anticipated returns to be received over a period of up to 12 months following the original sale. Product and membership returns for the three months ended June 30, 2023 and 2022 were approximately $ 0 15,412 1,143 50,940 ● Annual Me

CONCENTRATIONS

CONCENTRATIONS	6 Months Ended
CONCENTRATIONS	Jun. 30, 2023
Risks and Uncertainties [Abstract]
CONCENTRATIONS	3. CONCENTRATIONS The Company maintains cash balances at various financial institutions in different countries. These balances are usually secured by the central banks’ insurance companies. At times, these balances may exceed the insurance limits. As of June 30, 2023 and December 31, 2022, uninsured cash and restricted cash balances were $ 26,119,471 15,723,599 For the three months ended June 30, 2023, three customers accounted for approximately 37 36 27 85 15 37 36 27 42 49 9

SEGMENTS

SEGMENTS	6 Months Ended
SEGMENTS	Jun. 30, 2023
Segment Reporting [Abstract]
SEGMENTS	4. SEGMENTS Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision–making group, in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision-maker is the CEO. The Company operates in and reports four business segments: real estate, digital transformation technology, biohealth, and other business activities. The Company’s reportable segments are determined based on the services they perform and the products they sell, not on the geographic area in which they operate. The Company’s chief operating decision maker evaluates segment performance based on segment revenue. Costs excluded from segment income (loss) before taxes and reported as “Other” consist of corporate general and administrative activities which are not allocable to the four reportable segments. The following table summarizes the Company’s segment information for the following balance sheet dates presented, and for the six months ended June 30, 2023 and 2022: SCHEDULE OF SEGMENT INFORMATION Real Estate Digital Transformation Technology Biohealth Business Other Total Six Months Ended on June 30, 2023 Revenue $ 19,515,728 $ 28,074 $ 12,786 $ 524,196 $ 20,080,784 Cost of Sales (12,168,470 ) (9,139 ) (109,657 ) (140,508 ) (12,427,774 ) Gross Margin 7,347,258 18,935 (96,871 ) 383,688 7,653,010 Operating Expenses (992,201 ) (202,430 ) (477,917 ) (2,960,696 ) (4,633,244 ) Operating Loss 6,355,057 (183,495 ) (574,788 ) (2,577,008 ) 3,019,766 Other Income (Expense) 215,306 (1,091,514 ) 835,888 (13,116,034 ) (13,156,354 ) Net Loss Before Income Tax $ 6,570,363 $ (1,275,009 ) $ 261,100 $ (15,693,042 ) $ (10,136,588 ) Real Estate Digital Transformation Technology Biohealth Business Other Total Six Months Ended on June 30, 2022 Revenue $ 1,924,916 $ 7,701 $ 749,693 $ 196,267 $ 2,878,577 Cost of Sales (1,625,942 ) (2,792 ) (11,985 ) (24,508 ) (1,665,227 ) Gross Margin 298,974 4,909 737,708 171,759 1,213,350 Operating Expenses (1,320,957 ) (159,976 ) (910,246 ) (2,129,974 ) (4,521,153 ) Operating (Loss) Income (1,021,983 ) (155,067 ) (172,538 ) (1,958,215 ) (3,307,803 ) Other Expense 209 (764,968 ) (3,039,097 ) (10,579,541 ) (14,383,397 ) Other Income (Expense) 209 (764,968 ) (3,039,097 ) (10,579,541 ) (14,383,397 ) Net Loss Before Income Tax $ (1,021,774 ) $ (920,035 ) $ (3,211,635 ) $ (12,537,756 ) $ (17,691,200 ) June 30, 2023 Cash and Restricted Cash $ 2,209,538 $ 461,704 $ 991,986 $ 25,828,907 $ 29,492,135 Total Assets 61,091,436 3,516,613 5,136,085 98,697,677 168,441,811 December 31, 2022 Cash and Restricted Cash $ 2,592,577 $ 514,260 $ 1,338,404 $ 14,076,662 $ 18,521,903 Total Assets 57,951,324 3,184,416 4,861,615 87,492,981 153,490,336

REAL ESTATE ASSETS

REAL ESTATE ASSETS	6 Months Ended
REAL ESTATE ASSETS	Jun. 30, 2023
Real Estate [Abstract]
REAL ESTATE ASSETS	5. REAL ESTATE ASSETS As of June 30, 2023 and December 31, 2022, real estate assets consisted of the following: SCHEDULE OF REAL ESTATE ASSETS June 30, 2023 December 31, 2022 Construction in Progress $ 4,660,812 $ 15,506,572 Land Held for Development 3,395,701 7,943,126 Rental Properties, net 31,388,691 31,169,031 Total Real Estate Assets $ 39,445,204 $ 54,618,729 Single family residential properties As of June 30, 2023 and December 31, 2022, the Company owned 132 31 276,125 173,119 519,827 318,743 The following table presents the summary of our SRFs as of June 30, 2023: SUMMARY OF SINGLE FAMILY RESIDENTIAL PROPERTIES Number of Homes Aggregate investment Average Investment per Home SFRs 132 $ 31,388,691 $ 237,793

BUILDER DEPOSITS

BUILDER DEPOSITS	6 Months Ended
BUILDER DEPOSITS	Jun. 30, 2023
Disclosure Builder Deposits Abstract
BUILDER DEPOSITS	6. BUILDER DEPOSITS In November 2015, SeD Maryland Development, LLC (“SeD Maryland”) entered into lot purchase agreements with NVR, Inc. (“NVR”) relating to the sale of single-family home and townhome lots to NVR in the Ballenger Run Project. The purchase agreements were amended three times thereafter. Based on the agreements, NVR was entitled to purchase 479 lots for a price of approximately $ 64,000,000 As part of the agreements, NVR was required to give a deposit in the amount of $ 5,600,000 9.9 100,000 220,000 0 31,553

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
NOTES PAYABLE	Jun. 30, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	7. NOTES PAYABLE As of June 30, 2023 and December 31, 2022, notes payable consisted of the following: SCHEDULE OF NOTES PAYABLE June 30, 2023 December 31, 2022 Motor Vehicle Loans $ 167,898 $ 181,846 Total notes payable $ 167,898 $ 181,846 M&T Bank Loan On April 17, 2019, SeD Maryland Development LLC entered into a Development Loan Agreement with Manufacturers and Traders Trust Company (“M&T Bank”) in the principal amount not to exceed at any one time outstanding the sum of $ 8,000,000 18,500,000 900,000 1.5 2,600,000 outstanding balance of the revolving loan was $0 381,823 2,300,000 300,000 Paycheck Protection Program Loan On February 11, 2021, the Company entered into a five year 68,502 1.00 The PPP Term Note was unsecured and guaranteed by the United States Small Business Administration. The Company applied to M&T Bank for forgiveness of the PPP Term Note, with the amount which may be forgiven equal to at least 60 Australia Loan On January 7, 2017, SeD Perth Pty Ltd (“SeD Perth”) entered into a loan agreement with National Australian Bank Limited (the “Australia Loan”) for the purpose of funding land development. The loan facility provides SeD Perth with access to funding of up to approximately $ 460,000 December 31, 2018 36,059 500,000 4.12 4.86 179,000 April 30, 2022 Motor Vehicle Loans On May 17, 2021, Alset International Limited entered into an agreement with Hong Leong Finance Limited to purchase a car for business. The total purchase price of the car, including associated charges, was approximately $ 184,596 78,640 1,300 1.88 84 On September 22, 2022 Alset International entered into an agreement with United Overseas Bank Limited to purchase additional car for business. The total purchase price of the car, including associated charges, was approximately $ 182,430 66,020 1,472 1.88 84 Future minimum principal payments under existing motor vehicle loans at June 30, 2023 in each calendar year through the end of their terms are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS 2024 $ 29,959 2025 29,959 2026 29,959 2027 29,959 2028 27,680 Thereafter 20,382 Total Future Receipts $ 167,898

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
RELATED PARTY TRANSACTIONS	Jun. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	8. RELATED PARTY TRANSACTIONS Purchase of Shares and Warrants from NECV On July 17, 2020, the Company purchased 122,039,000 9.99% 1,220,390,000 0.0001 122,039 860,342 47,115 327,565 945,769 1,067,808 122,039 Purchase and Sale of Stock in True Partners Capital Holding Limited On March 12, 2021, the Company purchased 62,122,908 6,729,629 10,003,689 3,274,060 62,122,908 17,570,948 446,104 SHRG Shares Dividend Received from DSS On May 4, 2023, DSS distributed approximately 280 70,426,832 55,197,696 125,624,528 33.4% 37,947,756 43.5% Consolidation of Alset Capital Acquisition Corp. On May 1, 2023, Alset Capital Acquisition Corp. (“Alset Capital”) held a Special Meeting of Stockholders. In connection with the Special Meeting and certain amendments to Alset Capital’s Amended and Restated Certificate of Incorporation, 6,648,964 shares of Alset Capital’s Class A Common Stock were rendered for redemption. Following the redemption, 2,449,786 shares of Class A Common Stock of Alset Capital remained issued and outstanding, including 473,750 shares held by the Company. The Company also owns 2,156,250 shares of Alset Capital’s Class B Common Stock. Following the redemptions, Company’s ownership in Alset Capital has increased from 23.4% of the total shares of common stock to 57.1% of the total number of outstanding shares of the two classes. 21,657,036 Purchase of Hapi Travel Ltd. Stock On June 14, 2023, one of the Company’s subsidiaries acquired Hapi Travel Ltd. from Business Mobile Intelligence Ltd., a company 100% 214,993 Notes Payable Chan Heng Fai provided an interest-free, due on demand advance to SeD Perth Pty. Ltd. for its general operations. As of June 30, 2023 and December 31, 2022, the outstanding balance was $ 12,343 12,668 Chan Heng Fai provided an interest-free, due on demand advance to Hapi Metaverse Inc. for its general operations. As of June 30, 2023 and December 31, 2022, the outstanding balance was $ 4,138 4,158 Management Fees MacKenzie Equity Partners, LLC, an entity owned by Charles MacKenzie, the Chief Development Officer of the Company, has had a consulting agreement with a majority-owned subsidiary of the Company since 2015. Pursuant to the terms of the agreement, as amended on January 1, 2018, the Company’s subsidiary paid a monthly fee of $ 20,000 25,000 In addition, MacKenzie Equity Partners will be paid certain bonuses, including (i) a sum of $50,000 on June 30, 2022; (ii) a sum of $50,000 upon the successful financing of 100 homes owned by American Housing REIT Inc. with an entity not affiliated with SeD Development Management LLC (a subsidiary of the Company); and (iii) a sum of $50,000 upon the successful leasing of 30 homes in the Alset of Black Oak development. The Company incurred expenses of $ 75,000 150,000 140,000 200,000 50,000 25,000 25,000 Notes Receivable from Related Party On March 2, 2020 and on October 29, 2021, LiquidValue Asset Management Pte. Ltd. (“LiquidValue”) received two $ 200,000 8,350,000 15.8% 8% 5.00 The amount of the warrants equals to the note principal divided by the exercise price. If AMRE goes to IPO in the future and IPO price is less than $10.00 per share, the exercise price shall be adjusted downward to fifty percent (50%) of the IPO price. 200,000 167,938 3.4% 15.8% 8,350,000 21,366,177 1,089,675 As of June 30, 2023 and December 31, 2022, the Company provided advances for operation of $ 236,699 19% In the first quarter of 2022, a subsidiary of the Company made a non-interest bearing advance in the amount of $ 476,250 100% 476,250 In June 2022, Alset International Limited, a subsidiary of the Company, entered into a stock purchase agreement with one of our directors and paid $ 1,746,279 7,276,163 7,276,163 1,743,734 38.3% On July 28, 2022 Hapi Café Inc. entered into binding term sheet (the “First Term Sheet”) with Ketomei Pte Ltd and Tong Leok Siong Constant, pursuant to which Hapi Café lent Ketomei $ 41,750 0% 8% 360,000 250,500 8% 29,922 260,961 198,162 On October 13, 2021 BMI Capital Partners International Limited (“BMI”) entered into loan agreement with Liquid Value Asset Management Limited (“LVAML”), a subsidiary of DSS, pursuant to which BMI agreed to lend $ 3,000,000 516,165 3,042,811 On January 27, 2023, the Company’s subsidiary Hapi Metaverse Inc. and New Electric CV Corp. (“NECV,” and together with Hapi Metaverse Inc., the “Lenders”) entered into a Convertible Credit Agreement (the “Credit Agreement”) with Value Exchange International, Inc. (“Value Exchange”), a Nevada corporation. The Credit Agreement provides Value Exchange with a maximum credit line of $ 1,500,000 8% 1,400,000 27,923 38,970

GOODWILL

GOODWILL	6 Months Ended
GOODWILL	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	9. GOODWILL The Company and its subsidiaries continually evaluate potential acquisitions that align with the Company’s plans. Starting an F&B business in Hong Kong, China, and Taiwan can be an excellent opportunity due to the large consumer market, diverse food culture, high demand for international cuisine, favorable business environment, skilled labor force, and opportunities for growth. On October 4, 2022, the Company completed its first F&B business acquisition of MOC HK Limited (“MOC”), a F&B business started in Hong Kong. The accompanying consolidated financial statements include the operations of the acquired entity from its acquisition date. The acquisition has been accounted for as a business combination. Accordingly, consideration paid by the Company to complete the acquisition is initially allocated to the acquired assets and liabilities assumed based upon their estimated acquisition date fair values. The recorded amounts for assets acquired and liabilities assumed are provisional and subject to change during the measurement period, which is up to 12 months from the acquisition date. As a result of the acquisition of MOC, goodwill of $ 60,363 70,523 On June 14, 2023, the Company completed acquisition of Hapi Travel Limited (“HTL”), an online travel business started in Hong Kong. The accompanying consolidated financial statements include the operations of the acquired entity from its acquisition date. The acquisition has been accounted for as a business combination. Accordingly, consideration paid by the Company to complete the acquisition is initially allocated to the acquired assets and liabilities assumed based upon their estimated acquisition date fair values. The recorded amounts for assets acquired and liabilities assumed are provisional and subject to change during the measurement period, which is up to 12 months from the acquisition date. As a result of the acquisition of HTL, goodwill of $ 214,174 214,993 The Company evaluates goodwill on an annual basis in the fourth quarter or more frequently, if management believes indicators of impairment exist. Such indicators could include, but are not limited to (1) a significant adverse change in legal factors or in business climate, (2) unanticipated competition, or (3) an adverse action or assessment by a regulator. The Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. If management concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, management conducts a quantitative goodwill impairment test. The impairment test involves comparing the fair value of the applicable reporting unit with its carrying value. The Company estimates the fair values of its reporting units using a combination of the income, or discounted cash flows, approach and the market approach, which utilizes comparable companies’ data. If the carrying amount of a reporting unit exceeds the reporting unit’s fair value, an impairment loss is recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. The Company’s evaluation of goodwill completed during the period resulted in no impairment losses. The table below reflects the Company’s estimates of the acquisition date fair value of the assets acquired and liabilities assumed for the 2022 and 2023 acquisition: SCHEDULE OF ESTIMATES OF ACQUISITION FAIR VALUE MOC HTL Acquisition Date October 4, 2022 June 14, 2023 Purchase Price Cash $ 70,523 $ 214,993 Total purchase consideration 70,523 214,993 Purchase Price Allocation Assets acquired Current assets 32,700 15,098 Property and Equipment, net 11,266 1,485 Operating lease right-of-use assets, net 114,232 16,516 Total assets acquired 158,198 33,099 Liabilities assumed: Current liabilities (33,437 ) (20,885 ) Operating lease liability (114,232 ) (11,395 ) Accrued taxes (349 ) - Total liabilities assumed (148,018 ) (32,280 ) Net assets acquired 10,180 819 Goodwill 60,343 214,174 Total purchase consideration $ 70,523 $ 214,993 The following table summarizes changes in the carrying amount of goodwill at June 30, 2023 and December 31, 2022 SCHEDULE OF GOODWILL June 30, 2023 December 31, 2022 Balance at beginning of the period/year $ 60,343 $ - Acquisitions 214,174 60,343 Foreign currency exchange adjustment (283 ) Balance as of end of the period/year $ 274,234 $ 60,343

EQUITY

EQUITY	6 Months Ended
EQUITY	Jun. 30, 2023
Equity [Abstract]
EQUITY	10. EQUITY On June 14, 2021, the Company filed an amendment (the “Amendment”) to its Third Amended and Restated Certificate of Incorporation, as amended, to increase the Company’s authorized share capital. The Amendment increased the Company’s authorized share capital to 250,000,000 25,000,000 20,000,000 5,000,000 The Company has designated 6,380 2,132 On December 6, 2022 the Company filed a certificate of Amendment to the Company’s Certificate of Formation with the Texas Secretary of State to effect a 1-for-20 reverse stock split. The reverse stock split was effective as of December 28, 2022. Holders of the Series A Preferred Stock shall be entitled to receive dividends equal, on an as-if-converted basis, to and in the same form as dividends actually paid on shares of the Company’s common stock, par value $ 0.001 Holders of the Series B Preferred Stock shall be entitled to receive dividends equal, on an as-if-converted basis, to and in the same form as dividends actually paid on shares of the Company’s common stock par value $ 0.001 The Company analyzed the Preferred stock and the embedded conversion option for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the conversion option should be classified as equity. On February 6, 2023, the Company entered into an Underwriting Agreement (the “Underwriting Agreement”) in connection with an offering (the “Offering”) of its common stock, par value $ 0.001 1,727,273 2.20 212,863 The net proceeds to the Company from the Offering were approximately $ 3.4 The Offering closed on February 8, 2023. The Common Stock was being offered pursuant to an effective registration statement on Form S-3 (File No. 333-264234), as well as a prospectus supplement in connection with the Offering filed with the Securities and Exchange Commission. On June 30, 2023, there were 9,235,119 The following table summarizes the warrant activity for the six months ended June 30, 2023. SCHEDULE OF WARRANT ACTIVITY Warrant for Common Shares Weighted Average Exercise Price Remaining Contractual Term (Years) Aggregate Intrinsic Value Warrants Outstanding as of December 31, 2022 634,488 $ 80.32 3.23 $ - Warrants Vested and exercisable at December 31, 2022 634,488 $ 80.32 3.23 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Warrants Outstanding as of June 30, 2023 634,488 $ 80.32 2.74 $ - Warrants Vested and exercisable at June 30, 2023 634,488 $ 80.32 2.74 $ - Changes of Ownership of Alset International In the year ended December 31, 2022 the Company purchased 6,670,200 On January 17, 2022 the Company entered into a securities purchase agreement with Chan Heng Fai, pursuant to which the Company agreed to purchase from Chan Heng Fai 293,428,200 29,468,977 293,428,200 35,319,290 293,428,200 8.4% 3,492,713,362 Due to these transactions the Company’s ownership of Alset International changed from 76.8% 85.4%   Promissory Note Converted into Shares On December 13, 2021 the Company entered into a Securities Purchase Agreement with Chan Heng Fai for the issuance and sale of a convertible promissory note in favor of Chan Heng Fai, in the principal amount of $ 6,250,000 3% 0.625 10,000,000 Registration Statement on Form S-3 On April 11, 2022 the Company filed a Registration Statement on Form S-3 using a “shelf” registration or continuous offering process. Under this shelf registration process, the Company may, from time to time, sell any combination of the securities (common stock, preferred stock, warrants, rights, units) described in the filed prospectus in one or more offerings up to a total aggregate offering price of $ 75,000,000 Class A Common Stock of Alset Capital Acquisition Corp. Subject to Possible Redemption The Company accounts for its, and its subsidiaries’ common stock subject to possible redemption in accordance with the guidance enumerated in ASC 480 “ Distinguishing Liabilities from Equity 20,075,127 On May 1, 2023, after the redemptions (for further details on this transaction refer to Note 8. – Related Party Transactions, Consolidation of Alset Capital Acquisition Corp.), the Company consolidated Alset Capital. As of June 30, 2023, non-controlling interest of $ (658,292)

LEASE INCOME

LEASE INCOME	6 Months Ended
LEASE INCOME	Jun. 30, 2023
Lease Income
LEASE INCOME	11. LEASE INCOME The Company generally rents its SFRs under lease agreements with a term of one two years SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS 2023 $ 1,082,873 2024 623,105 Total Future Receipts $ 1,705,978 Property Management Agreements The Company has entered into property management agreement with the property managers under which the property managers generally oversee and direct the leasing, management and advertising of the properties in our portfolio, including collecting rents and acting as liaison with the tenants. The Company pays its property managers a monthly property management fee for each property unit and a leasing fee. For the three months ended June 30, 2023 and 2022, property management fees incurred by the property managers were $ 34,650 20,990 66,600 32,015 41,745 87,035 66,755 112,825

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	6 Months Ended
ACCUMULATED OTHER COMPREHENSIVE INCOME	Jun. 30, 2023
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	12. ACCUMULATED OTHER COMPREHENSIVE INCOME Following is a summary of the changes in the balances of accumulated other comprehensive income, net of tax: SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME, NET OF TAX Unrealized Gains and Losses on Security Investment Foreign Currency Translations Change in Minority Interest Total Balance at January 1, 2023 $ (54,921 ) $ 121,272 $ 3,769,712 $ 3,836,063 Other Comprehensive Income - 936,265 - 936,265 Balance at March 31, 2023 $ (54,921 ) $ 1,057,537 $ 3,769,712 $ 4,772,328 Other Comprehensive Loss - (1,849,049 ) - (1,849,049 ) Balance at June 30, 2023 $ (54,921 ) $ (791,512 ) $ 3,769,712 $ 2,923,279 Unrealized Gains and Losses on Security Investment Foreign Currency Translations Change in Minority Interest Total Balance at January 1, 2022 $ (90,031 ) $ (367,895 ) $ 799,572 $ 341,646 Balance $ (90,031 ) $ (367,895 ) $ 799,572 $ 341,646 Other Comprehensive Income (7,027 ) (499,967 ) 459,069 (47,925 ) Balance at March 31, 2022 $ (97,058 ) $ (867,862 ) $ 1,258,641 $ 293,721 Balance $ (97,058 ) $ (867,862 ) $ 1,258,641 $ 293,721 Other Comprehensive Income (505 ) (3,002,167 ) 3,266,996 264,324 Balance at June 30, 2022 $ (97,563 ) $ (3,870,029 ) $ 4,525,637 $ 558,045 Balance $ (97,563 ) $ (3,870,029 ) $ 4,525,637 $ 558,045

INVESTMENTS MEASURED AT FAIR VA

INVESTMENTS MEASURED AT FAIR VALUE	6 Months Ended
INVESTMENTS MEASURED AT FAIR VALUE	Jun. 30, 2023
Investments, All Other Investments [Abstract]
INVESTMENTS MEASURED AT FAIR VALUE	13. INVESTMENTS MEASURED AT FAIR VALUE Financial assets measured at fair value on a recurring basis are summarized below and disclosed on the condensed consolidated balance sheet as of June 30, 2023 and December 31, 2022: SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS Fair Value Measurement Using Amount at Level 1 Level 2 Level 3 Fair Value June 30, 2023 Assets Investment Securities- Fair Value $ 287,818 $ - $ - $ 287,818 Investment Securities- Fair Value - Related Party 24,757,622 - - 24,757,622 Investment Securities- Trading 6,319,406 - - 6,319,406 Convertible Note Receivable - - 88,599 88,599 Warrants - New Electric CV Corp. - - 47,115 47,115 Total Investment in securities at Fair Value $ 31,364,846 $ - $ 135,714 $ 31,500,560 Fair Value Measurement Using Amount at Level 1 Level 2 Level 3 Fair Value December 31, 2022 Assets Investment Securities- Fair Value $ 884,432 $ - $ - $ 884,432 Investment Securities- Fair Value - Related Party 12,865,525 - - 12,865,525 Investment Securities- Trading 5,315,204 - - 5,315,204 Convertible Note Receivable - - 88,599 88,599 Warrants - New Electric CV Corp. - - 327,565 327,565 Total Investment in securities at Fair Value $ 19,065,161 $ - $ 416,164 $ 19,481,325 Realized loss on investment securities for the six months ended June 30, 2023 was $ 10,688,542 6,355,451 17,652,880 10,766,390 0 9,123 For U.S. trading stocks, we use Bloomberg Market stock prices as the share prices to calculate fair value. For overseas stock, we use the stock price from the local stock exchange to calculate fair value. The following chart shows details of the fair value of equity security investment at June 30, 2023 and December 31, 2022, respectively. SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT Share price Market Value 6/30/2023 Shares 6/30/2023 Valuation DSS (Related Party) $ 0.359 62,812,264 $ 22,549,603 Investment in Securities at Fair Value AMBS (Related Party) $ 0.001 20,000,000 $ 16,000 Investment in Securities at Fair Value Holista (Related Party) $ 0.007 40,927,621 $ 271,818 Investment in Securities at Fair Value New Electric CV (Related Party) $ 0.001 354,039,000 $ 70,808 Investment in Securities at Fair Value Value Exchange (Related Party) $ 0.100 13,834,643 $ 1,383,464 Investment in Securities at Fair Value Sharing Services (Related Party) $ 0.006 125,624,528 $ 753,747 Investment in Securities at Fair Value Trading Stocks $ 6,319,406 Investment in Securities at Fair Value Total Level 1 Equity Securities $ 31,364,846 Nervotec N/A 1,666 $ 37,631 Investment in Securities at Cost HWH World Co. N/A 3,800 $ 42,562 Investment in Securities at Cost UBeauty N/A 3,600 $ 19,609 Investment in Securities at Cost Total Equity Securities $ 31,464,648 Share price Market Value 12/31/2022 Shares 12/31/2022 Valuation DSS (Related Party) $ 0.164 62,812,264 $ 10,301,211 Investment in Securities at Fair Value AMBS (Related Party) $ 0.002 20,000,000 $ 34,000 Investment in Securities at Fair Value Holista (Related Party) $ 0.020 42,999,621 $ 850,432 Investment in Securities at Fair Value New Electric CV (Related Party) $ 0.001 354,039,000 $ 212,423 Investment in Securities at Fair Value Value Exchange (Related Party) $ 0.170 13,834,643 $ 2,351,889 Investment in Securities at Fair Value Trading Stocks $ 5,315,204 Investment in Securities at Fair Value Total Level 1 Equity Securities $ 19,065,161 Nervotec N/A 1,666 $ 35,958 Investment in Securities at Cost HWH World Co. N/A 3,800 $ 42,562 Investment in Securities at Cost UBeauty N/A 3,600 $ 19,609 Investment in Securities at Cost Total Equity Securities $ 19,163,290 Sharing Services Convertible Note The fair value of the Sharing Services Convertible Note under level 3 category was calculated using a Black-Scholes valuation model. We assumed dividend yield rate of 0.00% The Sharing Services Convertible Note was redeemed in July 2022. Changes in the observable input values would likely cause material changes in the fair value of the Company’s Level 3 financial instruments. A significant increase (decrease) in this likelihood would result in a higher (lower) fair value measurement. The table below provides a summary of the changes in fair value which are recorded as other comprehensive income (loss), including net transfers in and/or out of all financial assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the three and six months ended June 30, 2023 and 2022: SCHEDULE OF CHANGE IN FAIR VALUE Total Balance at January 1, 2023 $ 327,565 Total gains 62,348 Balance at March 31, 2023 $ 389,913 Total losses (342,798 ) Balance at June 30, 2023 $ 47,115 Total Balance at January 1, 2022 $ 1,108,252 Total losses (203,463 ) Balance at March 31, 2022 $ 904,789 Total losses (591 ) Balance at June 30, 2022 $ 904,198 Vector Com Convertible Bond On February 26, 2021, the Company invested approximately $ 88,599 2% two years 21.26 Warrants On March 2, 2020 and October 29, 2021, the Company received warrants to purchase shares of AMRE, a related party private company, in conjunction with the Company lending two $ 200,000 Note Receivable from a Related Party Company 0 On July 17, 2020, the Company purchased 122,039,000 9.99% 1,220,390,000 0.0001 122,039 232,000,000 232,000,000 232,000 988,390,000 47,115 327,565 The fair value of the NECV warrants under level 3 category as of June 30, 2023 and December 31, 2022 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions: SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS June 30, 2023 December 31, 2022 Stock Price $ 0.0002 $ 0.0006 Exercise price 0.001 0.001 Risk free interest rate 3.96 % 3.95 % Annualized volatility 250.4 % 186.1 % Dividend Yield 0.00 0.00 Year to maturity 7.07 7.56

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	14. COMMITMENTS AND CONTINGENCIES Lots Sales Agreement On November 23, 2015, SeD Maryland Development LLC completed the $ 15,700,000 197 15,000,000 197 On December 31, 2018, SeD Maryland entered into the Third Amendment to the Lot Purchase Agreement for Ballenger Run with NVR. Pursuant to the Third Amendment, SeD Maryland will convert the 5.9 acre CCRC parcel to 36 lots (the 28 feet wide villa lot) and sell to NVR. SeD Maryland pursued the required zoning approval to change the number of such lots from 85 to 121, which was approved in July 2019. Subsequently, SeD Maryland Development signed Fourth Amendment to the Lot Purchase Agreement, pursuant to which NVR agreed to purchase all of the new 121 lots. During the three months ended on June 30, 2023 and 2022, NVR purchased 0 0 3 479 Certain arrangements for the sale of buildable lots to NVR require the Company to credit NVR with an amount equal to one year of the FFB assessment. Under ASC 606, the credits to NVR are not in exchange for a distinct good or service and accordingly, the amount of the credit was recognized as the reduction of revenue. As of June 30, 2023 and December 31, 2022, the accrued balance due to NVR was $ 189,475 Leases The Company leases offices in Bethesda, Maryland, Magnolia, Texas, Singapore, Hong Kong, South Korea and China through leased spaces aggregating approximately 30,000 1,401 23,020 266,103 156,575 525,781 313,150 SCHEDULE OF OPERATING AND RENEWED LEASE TERMS RENTAL Office Location Lease Term as of December 31, 2021 Singapore - AI June 2023 to May 2026 Singapore – F&B October 2021 to October 2024 Singapore – Four Seasons Park July 2022 to July 2024 Singapore – Hapi Cafe July 2022 to June 2024 Singapore - PLQ December 2022 to July 2024 Hong Kong - Office October 2022 to October 2024 Hong Kong - Warehouse November 2022 to October 2024 Hong Kong - Shop October 2022 to September 2024 South Korea – Hapi Cafe August 2022 to August 2025 South Korea – HWH World August 2022 to July 2025 Magnolia, Texas May 2022 – January 2023 Bethesda, Maryland January 2021 to March 2024 China - Cafe December 2022 - November 2023 China - Office March 2023 – March 2027 The Company adopted ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”) to recognize a right-of-use asset and a lease liability for all the leases with terms greater than twelve months. We elected the practical expedient to not recognize operating lease right-of-use assets and operating lease liabilities for lease agreements with terms less than 12 months. Operating lease right-of-use assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As our leases do not provide a readily determinable implicit rates, we estimate our incremental borrowing rates to discount the lease payments based on information available at lease commencement. Our incremental borrowings rates are at a range from 0.35% to 3.9% in 2023 and 2022, which were used as the discount rates. 1,805,482 1,834,289 1,614,159 1,628,039 The table below summarizes future payments due under these leases as of June 30, 2023. For the Years Ended June 30: SCHEDULE OF LEASE PAYMENTS 2024 $ 1,064,127 2025 589,037 2026 220,887 2027 29,433 Total Minimum Lease Payments $ 1,903,485 Less: Effect of Discounting (69,196 ) Present Value of Future Minimum Lease Payments 1,834,289 Less: Current Obligations under Leases (186,380 ) Long-term Lease Obligations $ 1,647,909 Agreement to Sell 189 Lots On March 17, 2023, 150 CCM Black Oak (the “Seller”) entered into a Contract of Sale (the “Contract of Sale”) with Davidson Homes, LLC, an Alabama limited liability company (“Davidson Homes”). Pursuant to the terms of the Contract of Sale, the Seller has agreed to sell approximately 189 single-family detached residential lots comprising an additional section of the Lakes at Black Oak. The price of the lots and certain community enhancement fees the Seller will be entitled to receive are anticipated to equal an aggregate of $ 10,022,500 The closing of the transactions described in the Contract of Sale depends on the satisfaction of certain conditions set forth therein. There can be no assurance that such closings will be completed on the terms outlined herein or at all. Davidson Homes has agreed to purchase the lots in stages, comprising an initial closing of 94 lots, the remaining lots to be purchased on or before December 29, 2023. Commencing on March 17, 2023, Davidson Homes had a thirty (30) day inspection period in which to inspect the properties and determine their suitability; during such inspection period, Davidson Homes was entitled to decline to proceed with the closing of these transactions. Davidson Homes did not exercise its right to decline, and pursuant to the Contract of Sale, has made an additional deposit in escrow. Through the date hereof, Davidson Homes has deposited $ 1,425,000 94 5 The Seller shall be required to complete certain improvements at the property at the Seller’s cost prior to the closing of the remaining lots. Security Deposits Our rental-home lease agreements require tenants to provide a one-month security deposits. The property management company collects all security deposits and maintains them in a trust account. The Company also has obligation to refund these deposits to the renters at the time of lease termination. As of June 30, 2023 and December 31, 2022, the security deposits held in the trust account were $ 305,255 271,480

DIRECTORS AND EMPLOYEES_ BENEFI

DIRECTORS AND EMPLOYEES’ BENEFITS	6 Months Ended
DIRECTORS AND EMPLOYEES’ BENEFITS	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
DIRECTORS AND EMPLOYEES’ BENEFITS	15. DIRECTORS AND EMPLOYEES’ BENEFITS AEI Stock Option plans Under our 2018 Incentive Compensation Plan (the “Plan”), adopted by our board of directors and holders of a majority of our outstanding shares of common stock in September 2018, 25,000 Alset International Stock Option plans On November 20, 2013, Alset International approved a Stock Option Plan (the “2013 Plan”). Employees, executive directors, and non-executive directors (including the independent directors) are eligible to participate in the 2013 Plan. The following tables summarize stock option activity under the 2013 Plan for the three months ended June 30, 2023: SCHEDULE OF OPTION ACTIVITY Options for Common Shares Exercise Price Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding as of January 1, 2022 1,061,333 $ 0.09 2.00 $ - Vested and exercisable at January 1, 2022 1,061,333 $ 0.09 2.00 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Outstanding as of December 31, 2022 1,061,333 $ 0.09 1.00 $ - Vested and exercisable at December 31, 2022 1,061,333 $ 0.09 1.00 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Outstanding as of June 30, 2023 1,061,333 $ 0.09 0.50 $ - Vested and exercisable at June 30, 2023 1,061,333 $ 0.09 0.50 $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	16. SUBSEQUENT EVENTS On August 1, 2023, Alset Capital held a Special Meeting of Stockholders. In connection with this Special Meeting, Alset Capital’s business combination with HWH International Inc. was approved by its stockholders and certain amendments to Alset Capital’s Amended and Restated Certification of Incorporation were also approved. The business combination is planned to close during the third quarter of 2023, subject to the completion of certain closing conditions.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The Company’s condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and following the requirements of the Securities and Exchange Commission (“SEC”) for interim reporting. These interim financial statements have been prepared on the same basis as the Company’s annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for a fair statement of the Company’s financial information. These interim results are not necessarily indicative of the results to be expected for the year ending December 31, 2023 or any other interim periods or for any other future years. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto included in the Company’s Form 10-K for the year ended December 31, 2022 filed on March 31, 2023. The condensed consolidated financial statements include all accounts of the Company and its majority owned and controlled subsidiaries. The Company consolidates entities in which it owns more than 50% of the voting common stock The Company’s condensed consolidated financial statements include the financial position, results of operations and cash flows of the following entities as of June 30, 2023 and December 31, 2022, as follows: SCHEDULE OF SUBSIDIARIES Name of subsidiary State or other jurisdiction of Attributable interest as of, consolidated under AEI incorporation or organization June 30, 2023 December 31, 2022 % % Alset Global Pte. Ltd. Singapore 100 100 Alset Business Development Pte. Ltd. Singapore 100 100 Global eHealth Limited Hong Kong 100 100 Alset International Limited Singapore 85.4 85.4 Singapore Construction & Development Pte. Ltd. Singapore 85.4 85.4 Art eStudio Pte. Ltd. Singapore 43.6 * 43.6 * Singapore Construction Pte. Ltd. Singapore 85.4 85.4 Global BioMedical Pte. Ltd. Singapore 85.4 85.4 Alset Innovation Pte. Ltd. Singapore 85.4 85.4 Health Wealth Happiness Pte. Ltd. Singapore 85.4 85.4 SeD Capital Pte. Ltd. Singapore 85.4 85.4 LiquidValue Asset Management Pte. Ltd. Singapore 85.4 85.4 Alset Solar Limited Hong Kong 85.4 85.4 Alset F&B One Pte. Ltd Singapore 76.9 76.9 Global TechFund of Fund Pte. Ltd. Singapore - 100 Singapore eChainLogistic Pte. Ltd. Singapore - 100 BMI Capital Partners International Limited. Hong Kong 85.4 85.4 SeD Perth Pty. Ltd. Australia 85.4 85.4 SeD Intelligent Home Inc. United States of America 85.4 85.4 LiquidValue Development Inc. United States of America 85.4 85.4 Alset EHome Inc. United States of America 85.4 85.4 SeD USA, LLC United States of America 85.4 85.4 150 Black Oak GP, Inc. United States of America 85.4 85.4 SeD Development USA Inc. United States of America 85.4 85.4 150 CCM Black Oak, Ltd. United States of America 85.4 85.4 SeD Texas Home, LLC United States of America 100 85.4 SeD Ballenger, LLC United States of America 85.4 85.4 SeD Maryland Development, LLC United States of America 71.4 71.4 SeD Development Management, LLC United States of America 72.6 72.6 SeD Builder, LLC United States of America 85.4 85.4 Hapi Metaverse Inc. (f.k.a. GigWorld Inc.) United States of America 99.7 99.7 HotApp BlockChain Pte. Ltd. Singapore 99.7 99.7 HotApp International Limited Hong Kong 99.7 99.7 HWH International, Inc. (Delaware) United States of America 85.4 85.4 Health Wealth & Happiness Inc. United States of America 85.4 85.4 HWH Multi-Strategy Investment, Inc. United States of America 85.4 85.4 SeD REIT Inc. United States of America 85.4 85.4 Gig Stablecoin Inc. United States of America 99.7 99.7 HWH World Inc. (Delaware) United States of America 99.7 99.7 HWH World Pte. Ltd. Singapore 85.4 85.4 UBeauty Limited Hong Kong 85.4 85.4 WeBeauty Korea Inc Korea 85.4 85.4 HWH World Limited Hong Kong 85.4 85.4 HWH World Inc. Korea 85.4 85.4 GDC REIT Inc. United States of America 85.4 85.4 Name of subsidiary State or other jurisdiction of Attributable interest as of, consolidated under AEI incorporation or organization June 30, 2023 December 31, 2022 BioHealth Water Inc. United States of America 85.4 85.4 Impact BioHealth Pte. Ltd. Singapore 85.4 85.4 American Home REIT Inc. United States of America 100 85.4 Alset Solar Inc. United States of America 68.3 68.3 HWH KOR Inc. United States of America 85.4 85.4 Open House Inc. United States of America - 100 Open Rental Inc. United States of America - 100 Hapi Cafe Inc. (Nevada) United States of America - 100 Global Solar REIT Inc. United States of America - 100 Alset EV Inc. (f.k.a. OpenBiz Inc.) United States of America 100 100 Hapi Cafe Inc. (Texas) United States of America 85.4 85.4 HWH (S) Pte. Ltd. Singapore 85.4 85.4 LiquidValue Development Pte. Ltd. Singapore 100 100 LiquidValue Development Limited Hong Kong 100 100 EPowerTech Inc. United States of America - 100 Alset EPower Inc. United States of America - 100 AHR Asset Management Inc. United States of America 85.4 85.4 HWH World Inc. (Nevada) United States of America 85.4 85.4 Alset F&B Holdings Pte. Ltd. Singapore 85.4 85.4 Credas Capital Pte. Ltd. Singapore 42.7 * 42.7 * Credas Capital GmbH Switzerland 42.7 * 42.7 * Smart Reward Express Limited Hong Kong 49.8 * 49.8 * AHR Texas Two LLC United States of America 100 85.4 AHR Black Oak One LLC United States of America 85.4 85.4 Hapi Air Inc. United States of America 92.7 92.7 AHR Texas Three, LLC United States of America 100 85.4 Alset Capital Pte. Ltd. Singapore - 100 Hapi Cafe Korea, Inc. Korea 85.4 85.4 Green Energy REIT Inc. United States of America - 100 Green Energy Management Inc. United States of America - 100 Alset Metaverse Inc. United States of America 97.2 97.2 Alset Management Group Inc. United States of America 83.4 83.4 Alset Acquisition Sponsor, LLC United States of America 93.4 93.4 Alset Spac Group Inc. United States of America 93.4 93.4 Alset Mining Pte. Ltd. Singapore 85.4 85.4 Hapi Travel Pte. Ltd. Singapore 85.4 85.4 Hapi WealthBuilder Pte. Ltd. Singapore 85.4 85.4 HWH Marketplace Pte. Ltd. Singapore 85.4 85.4 HWH International Inc. (Nevada) United States of America 85.4 85.4 Hapi Cafe SG Pte. Ltd. Singapore 85.4 85.4 Alset Reits Inc. United States of America 100 100 Robotic gHome Inc. United States of America 76.9 76.9 HWH Merger Sub, Inc. United States of America 85.4 85.4 Alset Home REIT Inc. United States of America 100 100 Hapi Metaverse Inc. (Texas) United States of America 99.7 99.7 Hapi Café Limited Hong Kong 99.7 99.7 MOC HK Limited Hong Kong 99.7 99.7 AHR Texas Four, LLC United States of America 100 100 Alset F&B (PLQ) Pte. Ltd. Singapore 85.4 85.4 Hapi Café Sdn. Bhd. Malaysia 51.3 - Shenzhen Leyouyou Catering Management Co., Ltd. China 100 100 Dongguan Leyouyou Catering Management Co., Ltd. China 100 - Guangzho Leyouyou Catering Management Co., Ltd. China 100 - Hapi Travel Ltd. Hong Kong 100 - Alset Capital Acquisition Corp. United States of America 57.1 - * Although the Company indirectly holds percentage of shares of these entities less than 50%, the subsidiaries of the Company directly hold more than 50% of shares of these entities, and therefore, they are still consolidated into the Company.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP 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 dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates made by management include, but are not limited to, allowance for doubtful accounts, valuation of real estate assets, allocation of development costs and capitalized interest to sold lots, fair value of the investments, the valuation allowance of deferred taxes, and contingencies. Actual results could differ from those estimates. In our property development business, land acquisition costs are allocated to each lot based on the area method, the size of the lot compared to the total size of all lots in the project. Development costs and capitalized interest are allocated to lots sold based on the total expected development and interest costs of the completed project and allocating a percentage of those costs based on the selling price of the sold lot compared to the expected sales values of all lots in the project. If allocation of development costs and capitalized interest based on the projection and relative expected sales value is impracticable, those costs could also be allocated based on area method, the size of the lot compared to the total size of all lots in the project. When the Company purchases properties but does not receive the assessment information from the county, the Company allocates the values between land and building based on the data of similar properties. The Company makes appropriate adjustments once the assessment from the county is received. At the same time, any necessary adjustments to depreciation expense are made in the income statement. On June 30, 2023 and December 31, 2022, the Company adjusted $ 951,349 4,791,997 17,525 0 17,525 0
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less at the date of acquisition to be cash equivalents. Cash and cash equivalents include cash on hand and at the bank and short-term deposits with financial institutions that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in values. There were no
Restricted Cash	Restricted Cash As a condition to the loan agreement with the Manufacturers and Traders Trust Company (“M&T Bank”), the Company was required to maintain a minimum of $ 2,600,000 2,300,000 300,000 309,372 309,219 As a condition to the loan agreement with National Australian Bank Limited in conjunction with the Perth project, an Australian real estate development project, the Company was required to maintain Australian Dollar 50,000 36,316 The Company puts money into brokerage accounts specifically for equity investment. As of June 30, 2023 and December 31, 2022, the cash balance in these brokerage accounts was $ 354,802 385,304
Investments held in Trust Account	Investments held in Trust Account At June 30, 2023 the Company had approximately $ 20.8
Account Receivables and Allowance for Doubtful Accounts	Account Receivables and Allowance for Doubtful Accounts Account receivables is stated at amounts due from buyers, contractors, and all third parties, net of an allowance for doubtful accounts. As of June 30, 2023 and December 31, 2022, the balance of account receivables was $ 63,778 46,522 The Company monitors its account receivables balances on a monthly basis to ensure that they are collectible. On a quarterly basis, the Company uses its historical experience to estimate its allowance for doubtful account receivables. The Company’s allowance for doubtful accounts represents an estimate of the losses expected to be incurred based on specifically identified accounts as well as nonspecific amount, when determined appropriate. Generally, the amount of the allowance is primarily decided by division management’s historical experience, the delinquency trends, the resolution rates, the aging of receivables, the credit quality indicators and financial health of specific customers. As of June 30, 2023 and December 31, 2022, the allowance was $ 0
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value. Cost is determined using the first-in, first-out method and includes all costs in bringing the inventories to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs necessary to make the sale. As of June 30, 2023 and December 31, 2022, inventory consisted of finished goods from HWH International Inc. and its subsidiaries. The Company continuously evaluates the need for reserve for obsolescence and possible price concessions required to write-down inventories to net realizable value.
Investment Securities	Investment Securities Investment Securities at Fair Value The Company records all equity investments with readily determinable fair values at fair value calculated by the publicly traded stock price at the close of the reporting period. Holista CollTech Limited (“Holista”), Amarantus BioScience Holdings, Inc. (“AMBS”) True Partner Capital Holding Limited (“True Partner”) and Lucy Scientific Discovery Inc. (“Lucy”) are publicly traded companies. The Company does not have significant influence over Holista, AMBS, True Partner and Lucy, as the Company is the beneficial owner of approximately 14.7 4.3 0.1 Since 2021, the Company’s subsidiaries have maintained a portfolio of trading securities. The objective is to generate profits on short-term differences in market prices. The Company does not have significant influence over any trading securities in our portfolio and fair value of these trading securities are determined by reference to quoted stock prices. The Company has elected the fair value option for the equity securities noted below that would otherwise be accounted for under the equity method of accounting. DSS, Inc. (“DSS”), New Electric CV Corporation (“NECV” formerly known as “American Premium Mining Corporation” (“APM”)), Value Exchange International Inc. (“Value Exchange International” or “VEII”) and Sharing Services Global Corp. (“SHRG”) are publicly traded companies and fair value is determined by quoted stock prices. The Company has significant influence but does not have a controlling interest in these investments, and therefore, the Company’s investment could be accounted for under the equity method of accounting or elect fair value accounting. ● The Company has significant influence over DSS. As of June 30, 2023 and December 31, 2022, the Company owned approximately 44.8 ● The Company has significant influence over NECV as the Company is the beneficial owner of approximately 0.5 ● The Company has significant influence over Value Exchange International as the Company is the beneficial owner of approximately 38.3 ● The Company has significant influence over SHRG as the Company is the beneficial owner of approximately 33.4 On March 2, 2020 and October 29, 2021, the Company received warrants to purchase shares of American Medical REIT Inc. (“AMRE”), a related party private company, in conjunction with the Company lending two $ 200,000 Note Receivable from a Related Party Company 0 15.8 The Company accounts for certain of its investments in funds without readily determinable fair values in accordance with ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) 100,000 74,827 Investment Securities at Cost Investments in equity securities without readily determinable fair values are measured at cost minus impairment adjusted by observable price changes in orderly transactions for the identical or a similar investment of the same issuer. These investments are measured at fair value on a nonrecurring basis when there are events or changes in circumstances that may have a significant adverse effect. An impairment loss is recognized in the condensed consolidated statements of comprehensive income equal to the amount by which the carrying value exceeds the fair value of the investment. On September 8, 2020, the Company acquired 1,666 1.45 37,826 On September 30, 2020, the Company acquired 3,800 19 42,562 During 2021, the Company invested $ 19,609 18 There has been no indication of impairment or changes in observable prices via transactions of similar securities and investments are still carried at cost. Equity Method Investment The Company accounts for equity investment in entities with significant influence under equity-method accounting. Under this method, the Group’s pro rata share of income (loss) from investment is recognized in the condensed consolidated statements of comprehensive income. Dividends received reduce the carrying amount of the investment. When the Company’s share of loss in an equity-method investee equals or exceeds its carrying value of the investment in that entity, the equity method investment can be reduced below zero based on losses, if the Company either is liable for the obligations of the investee or provides for losses in excess of the investment when imminent return to profitable operations by the investee appears to be assured. Otherwise, the Company does not recognize its share of equity method losses exceeding its carrying amount of the investment, but discloses the losses in the footnotes. Equity-method investment is reviewed for impairment by assessing if the decline in market value of the investment below the carrying value is other-than-temporary. In making this determination, factors are evaluated in determining whether a loss in value should be recognized. These include consideration of the intent and ability of the Group to hold investment and the ability of the investee to sustain an earnings capacity, justifying the carrying amount of the investment. Impairment losses are recognized in other expense when a decline in value is deemed to be other-than-temporary. American Medical REIT Inc. LiquidValue Asset Management Pte. Ltd. (“LiquidValue”), a subsidiary of the Company, owns 15.8 44.8 80.8 American Pacific Bancorp, Inc. Pursuant to Securities Purchase Agreement from March 12, 2021 the Company purchased 4,775,523 6,666,700 40,000,200 As a result of the new share issuances, the Company’s ownership percentage of APB fell below 50% to 41.3%, and subsequently to 36.9% and the entity was deconsolidated in accordance with ASC 810-10. Upon deconsolidation the Company elected to apply the equity method accounting as the Company still retained significant influence. As a result of the deconsolidation, the Company recognized gain of approximately $ 28.2 30.8 2.9 136,751 119,002 18,678 160,021 31,787,248 31,668,246 Ketomei Pte Ltd On June 10, 2021 the Company’s indirect subsidiary Hapi Cafe Inc. (“Hapi Cafe”) lent $ 76,723 179,595 28 10,446 63,645 29,786 33,059 143,757 207,402 Sentinel Brokers Company Inc. On May 22, 2023 the Company’s indirect subsidiary, SeD Capital Pte Ltd (“SeD Capital”), entered into a Stock Purchase Agreement, pursuant to which SeD Capital purchased 39.8 19.9 279,719 Additionally, DSS, of which we own 44.8% and have significant influence over, owns 80.1% of Sentinel. 7,990 7,990 271,729 Investment in Debt Securities Debt securities are reported at fair value, with unrealized gains and losses (other than impairment losses) recognized in accumulated other comprehensive income or loss. Realized gains and losses on debt securities are recognized in the net income in the condensed consolidated statements of comprehensive income. The Company monitors its investments for other-than-temporary impairment by considering factors including, but not limited to, current economic and market conditions, the operating performance of the companies including current earnings trends and other company-specific information. The Company invested $ 50,000 9,799 50,000 28,636 On February 26, 2021, the Company invested approximately $ 88,599 2 two years 21.26 88,599
Variable Interest Entity	Variable Interest Entity Under Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) 810, Consolidation The Company evaluates its interests in VIEs on an ongoing basis and consolidates any VIE in which it has a controlling financial interest and is deemed to be the primary beneficiary. A controlling financial interest has both of the following characteristics: (i) the power to direct the activities of the VIE that most significantly impact its economic performance; and (ii) the obligation to absorb losses of the VIE that could potentially be significant to it or the right to receive benefits from the VIE that could be significant to the VIE.
Real Estate Assets	Real Estate Assets Real estate assets are recorded at cost, except when real estate assets are acquired that meet the definition of a business combination in accordance with Financial Accounting Standards Board (“FASB”) ASC 805 - “Business Combinations”, The Company capitalized construction costs of approximately $ 6.3 2.6 8.8 3 The Company’s policy is to obtain an independent third-party valuation for each major project in the United States as part of our assessment of identifying potential triggering events for impairment. Management may use the market comparison method to value other relatively small projects, such as the project in Perth, Australia, which was completed during the year 2022. In addition to the annual assessment of potential triggering events in accordance with ASC 360 – Property Plant and Equipment The Company did not record impairment on any of its projects during the three and six months ended on June 30, 2023 and 2022. Recent Agreements to Sell Lots On October 28, 2022, 150 CCM Black Oak Ltd. (the “Seller”), a Texas Limited Partnership and subsidiary of the Company, entered into a Contract for Purchase and Sale and Escrow Instructions (the “Agreement”) with Century Land Holdings of Texas, LLC, a Colorado limited liability company (the “Buyer”). Pursuant to the terms of the Agreement, the Seller agreed to sell approximately 242 single-family detached residential lots comprising a residential community in the city of Magnolia, Texas known as the “Lakes at Black Oak.” On November 28, 2022, the parties to the Agreement entered into an amendment to the Agreement (the “Amendment”). Pursuant to the Amendment, the parties agreed that the Buyer would purchase approximately 131 single-family detached residential lots, instead of 242 lots. This transaction closed on April 13, 2023. On March 16, 2023, 150 CCM Black Oak Ltd. (the “Seller”) entered into a Purchase and Sale Agreement (the “Purchase and Sale Agreement”) with Rausch Coleman Homes Houston, LLC, a Texas limited liability company (“Rausch Coleman”). Pursuant to the terms of the Purchase and Sale Agreement, the Seller has agreed to sell approximately 110 single-family detached residential lots which comprise a section of the Lakes at Black Oak. The transaction closed on May 15, 2023. On March 17, 2023, 150 CCM Black Oak Ltd. (the “Seller”) entered into a Purchase and Sale Agreement (the “Purchase and Sale Agreement”) with Davidson Homes, LLC, an Alabama limited liability company (“Davidson”). Pursuant to the terms of the Purchase and Sale Agreement, the Seller has agreed to sell approximately 189 single-family detached residential lots developed within section 2 of Black Oak project. The sale of the first 94 lots closed on May 30, 2023. The sale of remaining lots is estimated to close at the end of the year 2023. Properties under development Properties under development are properties being constructed for sale in the ordinary course of business, rather than to be held for the Company’s own use, rental or capital appreciation. Rental Properties Rental properties are acquired with the intent to be rented to tenants. As of June 30, 2022 and December 31, 2022, the Company owned 132 homes. The aggregate purchase cost of all the homes is $ 30,998,258 Investments in Single-Family Residential Properties The Company accounts for its investments in single-family residential properties as asset acquisitions and records these acquisitions at their purchase price. The purchase price is allocated between land, building, improvements and existing leases based upon their relative fair values at the date of acquisition. The purchase price for purposes of this allocation is inclusive of acquisition costs which typically include legal fees, title fees, property inspection and valuation fees, as well as other closing costs. Building improvements and buildings are depreciated over estimated useful lives of approximately 10 27.5 The Company assesses its investments in single-family residential properties for impairment whenever events or changes in business circumstances indicate that carrying amounts of the assets may not be fully recoverable. When such events occur, management determines whether there has been impairment by comparing the asset’s carrying value with its fair value. Should impairment exist, the asset is written down to its estimated fair value. The Company did not recognize any impairment losses during three and six months ended June 30, 2023 and 2022. Revenue Recognition and Cost of Revenue ASC 606 - Revenue from Contracts with Customers In accordance with ASC 606, revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these goods or services. The provisions of ASC 606 include a five-step process by which the determination of revenue recognition, depicting the transfer of goods or services to customers in amounts reflecting the payment to which the Company expects to be entitled in exchange for those goods or services. ASC 606 requires the Company to apply the following steps: (1) identify the contract with the customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, performance obligations are satisfied. The following represents the Company’s revenue recognition policies by Segments: Real Estate Property Sales The Company’s main business is land development. The Company purchases land and develops it for building into residential communities. The developed lots are sold to builders (customers) for the construction of new homes. The builders enter into sales contracts with the Company before they take the lots. The prices and timeline are determined and agreed upon in the contracts. The builders do the inspections to make sure all conditions and requirements in contracts are met before purchasing the lots. A detailed breakdown of the five-step process for the revenue recognition of the Ballenger project and Black Oak project, which represented approximately 0 42 91 0 ● Identify the contract with a customer. The Company has signed agreements with the builders for developing the raw land to ready to build lots. The contract has agreed upon prices, timelines, and specifications for what is to be provided. ● Identify the performance obligations in the contract. Performance obligations of the Company include delivering developed lots to the customer, which are required to meet certain specifications that are outlined in the contract. The customer inspects all lots prior to accepting title to ensure all specifications are met. ● Determine the transaction price. The transaction price per lot is fixed and specified in the contract. Any subsequent change orders or price changes are required to be approved by both parties. ● Allocate the transaction price to performance obligations in the contract. Each lot or a group of lots is considered to be a separate performance obligation, for which the specified price in the contract is allocated to. ● Recognize revenue when (or as) the entity satisfies a performance obligation. The builders do the inspections to make sure all conditions/requirements are met before taking title of lots. The Company recognizes revenue at a point in time when title is transferred. The Company does not have further performance obligations or continuing involvement once title is transferred. Rental Revenue The Company leases real estate properties to its tenants under leases that are predominately classified as operating leases, in accordance with ASC 842, Leases (“ASC 842”). Real estate rental revenue is comprised of minimum base rent and revenue from the collection of lease termination fees. Rent from tenants is recorded in accordance with the terms of each lease agreement on a straight-line basis over the initial term of the lease. Rental revenue recognition begins when the tenant controls the space and continues through the term of the related lease. Generally, at the end of the lease term, the Company provides the tenant with a one-year renewal option, including mostly the same terms and conditions provided under the initial lease term, subject to rent increases. The Company defers rental revenue related to lease payments received from tenants in advance of their due dates. These amounts are presented within deferred revenues and other payables on the Company’s condensed consolidated balance sheets. Rental revenue is subject to an evaluation for collectability on several factors, including payment history, the financial strength of the tenant and any guarantors, historical operations and operating trends of the property, and current economic conditions. If our evaluation of these factors indicates that it is not probable that we will recover substantially all of the receivable, rental revenue is limited to the lesser of the rental revenue that would be recognized on a straight-line basis (as applicable) or the lease payments that have been collected from the lessee. Differences between rental revenue recognized and amounts contractually due under the lease agreements are credited or charged to straight-line rent receivable or straight-line rent liability, as applicable. For the three and six months ended June 30, 2023, the Company did not recognize any deferred revenue and collected all rents due. Sale of the Front Foot Benefit Assessments We have established a front foot benefit (“FFB”) assessment on all of the NVR lots. This is a 30-year annual assessment allowed in Frederick County which requires homeowners to reimburse the developer for the costs of installing public water and sewer to the lots. These assessments become effective as homes are settled, at which time we can sell the collection rights to investors who will pay an upfront lump sum, enabling us to more quickly realize the revenue. The selling prices range from $ 3,000 4,500 1 0 37,725 0 116,088 Cost of Revenues Real Estate ● Cost of Real Estate Sale All of the costs of real estate sales are from our land development business. Land acquisition costs are allocated to each lot based on the area method, the size of the lot comparing to the total size of all lots in the project. Development costs and capitalized interest are allocated to lots sold based on the total expected development and interest costs of the completed project and allocating a percentage of those costs based on the selling price of the sold lot compared to the expected sales values of all lots in the project. If allocation of development costs and capitalized interest based on the projection and relative expected sales value is impracticable, those costs could also be allocated based on area method, the size of the lot comparing to the total size of all lots in the project. ● Cost of Rental Revenue Cost of rental revenue consists primarily of the costs associated with management and leasing fees to our management company, repairs and maintenance, depreciation and other related administrative costs. Utility expenses are paid directly by tenants. Biohealth ● Product Direct Sales The Company’s net sales consist of product sales. The Company’s performance obligation is to transfer ownership of its products to its members. The Company generally recognizes revenue when product is delivered to its members. Revenue is recorded net of applicable taxes, allowances, refund or returns. The Company receives the net sales price in cash or through credit card payments at the point of sale. If any member returns a product to the Company on a timely basis, they may obtain a replacement product from the Company for such returned products. We do not have buyback program. However, when the customer requests a return and management decides that the refund is necessary, we initiate the refund after deducting all the benefits that a member has earned. The returns are deducted from our sales revenue on our financial statements. Allowances for product and membership returns are provided at the time the sale is recorded. This accrual is based upon historical return rates for each country and the relevant return pattern, which reflects anticipated returns to be received over a period of up to 12 months following the original sale. Product and membership returns for the three months ended June 30, 2023 and 2022 were approximately $ 0 15,412 1,143 50,940 ● Annual Membership The Company collects an annual membership fee from its members. The fee is fixed, paid in full at the time upon joining the membership; the fee is not refundable. The Company’s performance obligation is to provide its members the right to (a) purchase products from the Company, (b) access to certain back-office services, (c) receive commissions and (d) attend corporate events. The associated performance obligation is satisfied over time, generally over the term of the membership agreement which is for a one-year period. Before the membership fee is recognized as revenue, it is recorded as deferred revenue. Deferred revenue relating to membership was $ 0 21,198 0 Other Businesses ● Food and Beverage The Company, through Alset F&B One Pte. Ltd. (“Alset F&B One”) and Alset F&B (PLQ) Pte. Ltd. (“Alset F&B PLQ”) each acquired a restaurant franchise licenses at the end of 2021 and 2022 respectively, both of which have since commenced operations. These licenses will allow Alset F&B One and Alset F&B PLQ each to operate a Killiney Kopitiam restaurant in Singapore. Killiney Kopitiam, founded in 1919, is a Singapore-based chain of mass-market, traditional kopitiam style service cafes selling traditional coffee and tea, along with a range of local delicacies such as Curry Chicken, Laksa, Mee Siam, and Mee Rebus. The Company, through Hapi Café Inc. (“HCI-T”), commenced operation of two cafés during 2022 and 2021, which are located in Singapore and South Korea. The cafes are operated by subsidiaries of HCI-T, namely Hapi Café SG Pte. Limited (“HCSG”) in Singapore and Hapi Café Korea Inc. (“HCKI”) in Seoul, South Korea. Hapi Cafes are distinctive lifestyle café outlets that strive to revolutionize the way individuals dine, work, and live, by providing a conducive environment for everyone to relish the four facets – health and wellness, fitness, productivity, and recreation all under one roof. In recent months the Company incorporated two new subsidiaries Shenzhen Leyouyou Catering Management Co., Ltd. and Dongguan Leyouyou Catering Management Co., Ltd. in the People’s Republic of China. Both companies will be principally engaged in the food and beverage business in Mainland China. Additionally, through its subsidiary MOC HK Limited, the Company is focusing on operating café business in Hong Kong. ● Remaining performance obligations As of June 30, 2023 and December 31, 2022, there were no remaining performance obligations or continuing involvement, as all service obligations within the other business activities segment have been completed.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation to employees in accordance with ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of employee services received in exchange for an award of equity instruments, including stock options, based on the grant date fair value of the award and to recognize it as compensation expense over the period the employee is required to provide service in exchange for the award, usually the vesting period. Stock option forfeitures are recognized at the date of employee termination. Effective January 1, 2019, the Company adopted ASU 2018-07 for the accounting of share-based payments granted to non-employees for goods and services. During the three and six months ended on June 30, 2023 and 2022, the Company recorded $ 0
Foreign currency	Foreign currency Functional and reporting currency Items included in the financial statements of each entity in the Company are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The financial statements of the Company are presented in U.S. dollars (the “reporting currency”). The functional and reporting currency of the Company is the United States dollar (“U.S. dollar”). The financial records of the Company’s subsidiaries located in Singapore, Hong Kong, Australia and South Korea are maintained in their local currencies, the Singapore Dollar (S$), Hong Kong Dollar (HK$), Australian Dollar (“AUD”), South Korean Won (“KRW”) and Chinese Yuan (CN¥), which are also the functional currencies of these entities. Transactions in foreign currencies Transactions in currencies other than the functional currency during the periods are converted into functional currency at the applicable rates of exchange prevailing when the transactions occurred. Transaction gains and losses are recognized in the statement of operations. The majority of the Company’s foreign currency transaction gains or losses come from the effects of foreign exchange rate changes on the intercompany loans between Singapore entities and U.S. entities. The Company recorded foreign exchange gain of $ 1,150,830 2,077,709 362,528 2,485,804 Translation of consolidated entities’ financial statements Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency at the rates of exchange ruling at the balance sheet date. The Company’s entities with functional currency of S$, HK$, AUD, KRW and CN¥, translate their operating results and financial positions into the U.S. dollar, the Company’s reporting currency. Assets and liabilities are translated using the exchange rates in effect on the balance sheet date. Revenue, expense, gains and losses are translated using the average rate for the year. Translation adjustments are reported as cumulative translation adjustments and are shown as a separate component of comprehensive income (loss). The Company recorded other comprehensive loss of $ 2,183,883 3,514,595 1,087,940 4,163,735
Non-controlling interests	Non-controlling interests Non-controlling interests represent the equity in subsidiary not attributable, directly or indirectly, to owners of the Company, and are presented separately in the condensed consolidated statements of operation and comprehensive income, and within equity in the Condensed Consolidated Balance Sheets, separately from equity attributable to owners of the Company. On June 30, 2023 and December 31, 2022, the aggregate non-controlling interests in the Company were $ 10,363,141 11,009,149
Capitalized Financing Costs	Capitalized Financing Costs Financing costs, such as loan origination fee, administration fee, interests, and other related financing costs should be capitalized and recorded on the balance sheet, if these financing activities are directly associated with the development of real estate. Capitalized financing costs are allocated to lots sold based on the total expected development and interest costs of the completed project and allocating a percentage of those costs based on the selling price of the sold lot compared to the expected sales values of all lots in the project. If the allocation of capitalized financing costs based on the projection and relative expected sales value is impracticable, those costs could also be allocated based on an area method, which uses the size of the lots compared to the total project area and allocates costs based on their size. As of June 30, 2023 and December 31, 2022, the capitalized financing costs were $ 1,225,739 3,247,739
Beneficial Conversion Features	Beneficial Conversion Features The Company evaluates the conversion feature for whether it was beneficial as described in ASC 470-30. The intrinsic value of a beneficial conversion feature inherent to a convertible note payable, which is not bifurcated and accounted for separately from the convertible note payable and may not be settled in cash upon conversion, is treated as a discount to the convertible note payable. This discount is amortized over the period from the date of issuance to the date the note is due using the effective interest method. If the note payable is retired prior to the end of its contractual term, the unamortized discount is expensed in the period of retirement to interest expense. In general, the beneficial conversion feature is measured by comparing the effective conversion price, after considering the relative fair value of detachable instruments included in the financing transaction, if any, to the fair value of the shares of common stock at the commitment date to be received upon conversion.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting pronouncement adopted In October 2021, the FASB issued ASU No. 2021-08, “Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers.” ASU 2021-08 requires the company acquiring contract assets and contract liabilities obtained in a business combination to recognize and measure them in accordance with ASC 606, “Revenue from Contracts with Customers”. At the acquisition date, the company acquiring the business should record related revenue, as if it had originated the contract. Before the update such amounts were recognized by the acquiring company at fair value. The amendments in this update are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Early adoption is permitted, including in interim periods, for any financial statements that have not yet been issued. The Company adopted these requirements prospectively, effective on the first day of the year 2023. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). ASU 2016-13 requires financial assets measured at amortized cost to be presented at the net amount expected to be collected. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amounts. An entity must use judgment in determining the relevant information and estimation methods that are appropriate in its circumstances. ASU 2016-13 is effective for annual reporting periods beginning after December 15, 2019, including interim periods within those fiscal years, and a modified retrospective approach is required, with a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. In November of 2019, the FASB issued ASU 2019-10, which delayed the implementation of ASU 2016-13 to fiscal years beginning after December 15, 2022 for smaller reporting companies. The Company adopted these requirements prospectively, effective on the first day of the year 2023. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of Reference Rate Reform on Financial Reporting Accounting pronouncement not yet adopted In August 2020, the FASB issued ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Jun. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF SUBSIDIARIES	The Company’s condensed consolidated financial statements include the financial position, results of operations and cash flows of the following entities as of June 30, 2023 and December 31, 2022, as follows: SCHEDULE OF SUBSIDIARIES Name of subsidiary State or other jurisdiction of Attributable interest as of, consolidated under AEI incorporation or organization June 30, 2023 December 31, 2022 % % Alset Global Pte. Ltd. Singapore 100 100 Alset Business Development Pte. Ltd. Singapore 100 100 Global eHealth Limited Hong Kong 100 100 Alset International Limited Singapore 85.4 85.4 Singapore Construction & Development Pte. Ltd. Singapore 85.4 85.4 Art eStudio Pte. Ltd. Singapore 43.6 * 43.6 * Singapore Construction Pte. Ltd. Singapore 85.4 85.4 Global BioMedical Pte. Ltd. Singapore 85.4 85.4 Alset Innovation Pte. Ltd. Singapore 85.4 85.4 Health Wealth Happiness Pte. Ltd. Singapore 85.4 85.4 SeD Capital Pte. Ltd. Singapore 85.4 85.4 LiquidValue Asset Management Pte. Ltd. Singapore 85.4 85.4 Alset Solar Limited Hong Kong 85.4 85.4 Alset F&B One Pte. Ltd Singapore 76.9 76.9 Global TechFund of Fund Pte. Ltd. Singapore - 100 Singapore eChainLogistic Pte. Ltd. Singapore - 100 BMI Capital Partners International Limited. Hong Kong 85.4 85.4 SeD Perth Pty. Ltd. Australia 85.4 85.4 SeD Intelligent Home Inc. United States of America 85.4 85.4 LiquidValue Development Inc. United States of America 85.4 85.4 Alset EHome Inc. United States of America 85.4 85.4 SeD USA, LLC United States of America 85.4 85.4 150 Black Oak GP, Inc. United States of America 85.4 85.4 SeD Development USA Inc. United States of America 85.4 85.4 150 CCM Black Oak, Ltd. United States of America 85.4 85.4 SeD Texas Home, LLC United States of America 100 85.4 SeD Ballenger, LLC United States of America 85.4 85.4 SeD Maryland Development, LLC United States of America 71.4 71.4 SeD Development Management, LLC United States of America 72.6 72.6 SeD Builder, LLC United States of America 85.4 85.4 Hapi Metaverse Inc. (f.k.a. GigWorld Inc.) United States of America 99.7 99.7 HotApp BlockChain Pte. Ltd. Singapore 99.7 99.7 HotApp International Limited Hong Kong 99.7 99.7 HWH International, Inc. (Delaware) United States of America 85.4 85.4 Health Wealth & Happiness Inc. United States of America 85.4 85.4 HWH Multi-Strategy Investment, Inc. United States of America 85.4 85.4 SeD REIT Inc. United States of America 85.4 85.4 Gig Stablecoin Inc. United States of America 99.7 99.7 HWH World Inc. (Delaware) United States of America 99.7 99.7 HWH World Pte. Ltd. Singapore 85.4 85.4 UBeauty Limited Hong Kong 85.4 85.4 WeBeauty Korea Inc Korea 85.4 85.4 HWH World Limited Hong Kong 85.4 85.4 HWH World Inc. Korea 85.4 85.4 GDC REIT Inc. United States of America 85.4 85.4 Name of subsidiary State or other jurisdiction of Attributable interest as of, consolidated under AEI incorporation or organization June 30, 2023 December 31, 2022 BioHealth Water Inc. United States of America 85.4 85.4 Impact BioHealth Pte. Ltd. Singapore 85.4 85.4 American Home REIT Inc. United States of America 100 85.4 Alset Solar Inc. United States of America 68.3 68.3 HWH KOR Inc. United States of America 85.4 85.4 Open House Inc. United States of America - 100 Open Rental Inc. United States of America - 100 Hapi Cafe Inc. (Nevada) United States of America - 100 Global Solar REIT Inc. United States of America - 100 Alset EV Inc. (f.k.a. OpenBiz Inc.) United States of America 100 100 Hapi Cafe Inc. (Texas) United States of America 85.4 85.4 HWH (S) Pte. Ltd. Singapore 85.4 85.4 LiquidValue Development Pte. Ltd. Singapore 100 100 LiquidValue Development Limited Hong Kong 100 100 EPowerTech Inc. United States of America - 100 Alset EPower Inc. United States of America - 100 AHR Asset Management Inc. United States of America 85.4 85.4 HWH World Inc. (Nevada) United States of America 85.4 85.4 Alset F&B Holdings Pte. Ltd. Singapore 85.4 85.4 Credas Capital Pte. Ltd. Singapore 42.7 * 42.7 * Credas Capital GmbH Switzerland 42.7 * 42.7 * Smart Reward Express Limited Hong Kong 49.8 * 49.8 * AHR Texas Two LLC United States of America 100 85.4 AHR Black Oak One LLC United States of America 85.4 85.4 Hapi Air Inc. United States of America 92.7 92.7 AHR Texas Three, LLC United States of America 100 85.4 Alset Capital Pte. Ltd. Singapore - 100 Hapi Cafe Korea, Inc. Korea 85.4 85.4 Green Energy REIT Inc. United States of America - 100 Green Energy Management Inc. United States of America - 100 Alset Metaverse Inc. United States of America 97.2 97.2 Alset Management Group Inc. United States of America 83.4 83.4 Alset Acquisition Sponsor, LLC United States of America 93.4 93.4 Alset Spac Group Inc. United States of America 93.4 93.4 Alset Mining Pte. Ltd. Singapore 85.4 85.4 Hapi Travel Pte. Ltd. Singapore 85.4 85.4 Hapi WealthBuilder Pte. Ltd. Singapore 85.4 85.4 HWH Marketplace Pte. Ltd. Singapore 85.4 85.4 HWH International Inc. (Nevada) United States of America 85.4 85.4 Hapi Cafe SG Pte. Ltd. Singapore 85.4 85.4 Alset Reits Inc. United States of America 100 100 Robotic gHome Inc. United States of America 76.9 76.9 HWH Merger Sub, Inc. United States of America 85.4 85.4 Alset Home REIT Inc. United States of America 100 100 Hapi Metaverse Inc. (Texas) United States of America 99.7 99.7 Hapi Café Limited Hong Kong 99.7 99.7 MOC HK Limited Hong Kong 99.7 99.7 AHR Texas Four, LLC United States of America 100 100 Alset F&B (PLQ) Pte. Ltd. Singapore 85.4 85.4 Hapi Café Sdn. Bhd. Malaysia 51.3 - Shenzhen Leyouyou Catering Management Co., Ltd. China 100 100 Dongguan Leyouyou Catering Management Co., Ltd. China 100 - Guangzho Leyouyou Catering Management Co., Ltd. China 100 - Hapi Travel Ltd. Hong Kong 100 - Alset Capital Acquisition Corp. United States of America 57.1 - * Although the Company indirectly holds percentage of shares of these entities less than 50%, the subsidiaries of the Company directly hold more than 50% of shares of these entities, and therefore, they are still consolidated into the Company.

SEGMENTS (Tables)

SEGMENTS (Tables)	6 Months Ended
SEGMENTS (Tables)	Jun. 30, 2023
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	The following table summarizes the Company’s segment information for the following balance sheet dates presented, and for the six months ended June 30, 2023 and 2022: SCHEDULE OF SEGMENT INFORMATION Real Estate Digital Transformation Technology Biohealth Business Other Total Six Months Ended on June 30, 2023 Revenue $ 19,515,728 $ 28,074 $ 12,786 $ 524,196 $ 20,080,784 Cost of Sales (12,168,470 ) (9,139 ) (109,657 ) (140,508 ) (12,427,774 ) Gross Margin 7,347,258 18,935 (96,871 ) 383,688 7,653,010 Operating Expenses (992,201 ) (202,430 ) (477,917 ) (2,960,696 ) (4,633,244 ) Operating Loss 6,355,057 (183,495 ) (574,788 ) (2,577,008 ) 3,019,766 Other Income (Expense) 215,306 (1,091,514 ) 835,888 (13,116,034 ) (13,156,354 ) Net Loss Before Income Tax $ 6,570,363 $ (1,275,009 ) $ 261,100 $ (15,693,042 ) $ (10,136,588 ) Real Estate Digital Transformation Technology Biohealth Business Other Total Six Months Ended on June 30, 2022 Revenue $ 1,924,916 $ 7,701 $ 749,693 $ 196,267 $ 2,878,577 Cost of Sales (1,625,942 ) (2,792 ) (11,985 ) (24,508 ) (1,665,227 ) Gross Margin 298,974 4,909 737,708 171,759 1,213,350 Operating Expenses (1,320,957 ) (159,976 ) (910,246 ) (2,129,974 ) (4,521,153 ) Operating (Loss) Income (1,021,983 ) (155,067 ) (172,538 ) (1,958,215 ) (3,307,803 ) Other Expense 209 (764,968 ) (3,039,097 ) (10,579,541 ) (14,383,397 ) Other Income (Expense) 209 (764,968 ) (3,039,097 ) (10,579,541 ) (14,383,397 ) Net Loss Before Income Tax $ (1,021,774 ) $ (920,035 ) $ (3,211,635 ) $ (12,537,756 ) $ (17,691,200 ) June 30, 2023 Cash and Restricted Cash $ 2,209,538 $ 461,704 $ 991,986 $ 25,828,907 $ 29,492,135 Total Assets 61,091,436 3,516,613 5,136,085 98,697,677 168,441,811 December 31, 2022 Cash and Restricted Cash $ 2,592,577 $ 514,260 $ 1,338,404 $ 14,076,662 $ 18,521,903 Total Assets 57,951,324 3,184,416 4,861,615 87,492,981 153,490,336

REAL ESTATE ASSETS (Tables)

REAL ESTATE ASSETS (Tables)	6 Months Ended
REAL ESTATE ASSETS (Tables)	Jun. 30, 2023
Real Estate [Abstract]
SCHEDULE OF REAL ESTATE ASSETS	As of June 30, 2023 and December 31, 2022, real estate assets consisted of the following: SCHEDULE OF REAL ESTATE ASSETS June 30, 2023 December 31, 2022 Construction in Progress $ 4,660,812 $ 15,506,572 Land Held for Development 3,395,701 7,943,126 Rental Properties, net 31,388,691 31,169,031 Total Real Estate Assets $ 39,445,204 $ 54,618,729
SUMMARY OF SINGLE FAMILY RESIDENTIAL PROPERTIES	The following table presents the summary of our SRFs as of June 30, 2023: SUMMARY OF SINGLE FAMILY RESIDENTIAL PROPERTIES Number of Homes Aggregate investment Average Investment per Home SFRs 132 $ 31,388,691 $ 237,793

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
NOTES PAYABLE (Tables)	Jun. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	As of June 30, 2023 and December 31, 2022, notes payable consisted of the following: SCHEDULE OF NOTES PAYABLE June 30, 2023 December 31, 2022 Motor Vehicle Loans $ 167,898 $ 181,846 Total notes payable $ 167,898 $ 181,846
SCHEDULE OF FUTURE MINIMUM PAYMENTS	Future minimum principal payments under existing motor vehicle loans at June 30, 2023 in each calendar year through the end of their terms are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS 2024 $ 29,959 2025 29,959 2026 29,959 2027 29,959 2028 27,680 Thereafter 20,382 Total Future Receipts $ 167,898

GOODWILL (Tables)

GOODWILL (Tables)	6 Months Ended
GOODWILL (Tables)	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF ESTIMATES OF ACQUISITION FAIR VALUE	The table below reflects the Company’s estimates of the acquisition date fair value of the assets acquired and liabilities assumed for the 2022 and 2023 acquisition: SCHEDULE OF ESTIMATES OF ACQUISITION FAIR VALUE MOC HTL Acquisition Date October 4, 2022 June 14, 2023 Purchase Price Cash $ 70,523 $ 214,993 Total purchase consideration 70,523 214,993 Purchase Price Allocation Assets acquired Current assets 32,700 15,098 Property and Equipment, net 11,266 1,485 Operating lease right-of-use assets, net 114,232 16,516 Total assets acquired 158,198 33,099 Liabilities assumed: Current liabilities (33,437 ) (20,885 ) Operating lease liability (114,232 ) (11,395 ) Accrued taxes (349 ) - Total liabilities assumed (148,018 ) (32,280 ) Net assets acquired 10,180 819 Goodwill 60,343 214,174 Total purchase consideration $ 70,523 $ 214,993
SCHEDULE OF GOODWILL	The following table summarizes changes in the carrying amount of goodwill at June 30, 2023 and December 31, 2022 SCHEDULE OF GOODWILL June 30, 2023 December 31, 2022 Balance at beginning of the period/year $ 60,343 $ - Acquisitions 214,174 60,343 Foreign currency exchange adjustment (283 ) Balance as of end of the period/year $ 274,234 $ 60,343

EQUITY (Tables)

EQUITY (Tables)	6 Months Ended
EQUITY (Tables)	Jun. 30, 2023
Equity [Abstract]
SCHEDULE OF WARRANT ACTIVITY	SCHEDULE OF WARRANT ACTIVITY Warrant for Common Shares Weighted Average Exercise Price Remaining Contractual Term (Years) Aggregate Intrinsic Value Warrants Outstanding as of December 31, 2022 634,488 $ 80.32 3.23 $ - Warrants Vested and exercisable at December 31, 2022 634,488 $ 80.32 3.23 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Warrants Outstanding as of June 30, 2023 634,488 $ 80.32 2.74 $ - Warrants Vested and exercisable at June 30, 2023 634,488 $ 80.32 2.74 $ -

LEASE INCOME (Tables)

LEASE INCOME (Tables)	6 Months Ended
LEASE INCOME (Tables)	Jun. 30, 2023
Lease Income
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS	SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS 2023 $ 1,082,873 2024 623,105 Total Future Receipts $ 1,705,978

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	6 Months Ended
ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	Jun. 30, 2023
Equity [Abstract]
SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME, NET OF TAX	Following is a summary of the changes in the balances of accumulated other comprehensive income, net of tax: SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME, NET OF TAX Unrealized Gains and Losses on Security Investment Foreign Currency Translations Change in Minority Interest Total Balance at January 1, 2023 $ (54,921 ) $ 121,272 $ 3,769,712 $ 3,836,063 Other Comprehensive Income - 936,265 - 936,265 Balance at March 31, 2023 $ (54,921 ) $ 1,057,537 $ 3,769,712 $ 4,772,328 Other Comprehensive Loss - (1,849,049 ) - (1,849,049 ) Balance at June 30, 2023 $ (54,921 ) $ (791,512 ) $ 3,769,712 $ 2,923,279 Unrealized Gains and Losses on Security Investment Foreign Currency Translations Change in Minority Interest Total Balance at January 1, 2022 $ (90,031 ) $ (367,895 ) $ 799,572 $ 341,646 Balance $ (90,031 ) $ (367,895 ) $ 799,572 $ 341,646 Other Comprehensive Income (7,027 ) (499,967 ) 459,069 (47,925 ) Balance at March 31, 2022 $ (97,058 ) $ (867,862 ) $ 1,258,641 $ 293,721 Balance $ (97,058 ) $ (867,862 ) $ 1,258,641 $ 293,721 Other Comprehensive Income (505 ) (3,002,167 ) 3,266,996 264,324 Balance at June 30, 2022 $ (97,563 ) $ (3,870,029 ) $ 4,525,637 $ 558,045 Balance $ (97,563 ) $ (3,870,029 ) $ 4,525,637 $ 558,045

INVESTMENTS MEASURED AT FAIR _2

INVESTMENTS MEASURED AT FAIR VALUE (Tables)	6 Months Ended
INVESTMENTS MEASURED AT FAIR VALUE (Tables)	Jun. 30, 2023
Schedule of Investments [Line Items]
SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS	Financial assets measured at fair value on a recurring basis are summarized below and disclosed on the condensed consolidated balance sheet as of June 30, 2023 and December 31, 2022: SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS Fair Value Measurement Using Amount at Level 1 Level 2 Level 3 Fair Value June 30, 2023 Assets Investment Securities- Fair Value $ 287,818 $ - $ - $ 287,818 Investment Securities- Fair Value - Related Party 24,757,622 - - 24,757,622 Investment Securities- Trading 6,319,406 - - 6,319,406 Convertible Note Receivable - - 88,599 88,599 Warrants - New Electric CV Corp. - - 47,115 47,115 Total Investment in securities at Fair Value $ 31,364,846 $ - $ 135,714 $ 31,500,560 Fair Value Measurement Using Amount at Level 1 Level 2 Level 3 Fair Value December 31, 2022 Assets Investment Securities- Fair Value $ 884,432 $ - $ - $ 884,432 Investment Securities- Fair Value - Related Party 12,865,525 - - 12,865,525 Investment Securities- Trading 5,315,204 - - 5,315,204 Convertible Note Receivable - - 88,599 88,599 Warrants - New Electric CV Corp. - - 327,565 327,565 Total Investment in securities at Fair Value $ 19,065,161 $ - $ 416,164 $ 19,481,325
SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT	SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT Share price Market Value 6/30/2023 Shares 6/30/2023 Valuation DSS (Related Party) $ 0.359 62,812,264 $ 22,549,603 Investment in Securities at Fair Value AMBS (Related Party) $ 0.001 20,000,000 $ 16,000 Investment in Securities at Fair Value Holista (Related Party) $ 0.007 40,927,621 $ 271,818 Investment in Securities at Fair Value New Electric CV (Related Party) $ 0.001 354,039,000 $ 70,808 Investment in Securities at Fair Value Value Exchange (Related Party) $ 0.100 13,834,643 $ 1,383,464 Investment in Securities at Fair Value Sharing Services (Related Party) $ 0.006 125,624,528 $ 753,747 Investment in Securities at Fair Value Trading Stocks $ 6,319,406 Investment in Securities at Fair Value Total Level 1 Equity Securities $ 31,364,846 Nervotec N/A 1,666 $ 37,631 Investment in Securities at Cost HWH World Co. N/A 3,800 $ 42,562 Investment in Securities at Cost UBeauty N/A 3,600 $ 19,609 Investment in Securities at Cost Total Equity Securities $ 31,464,648 Share price Market Value 12/31/2022 Shares 12/31/2022 Valuation DSS (Related Party) $ 0.164 62,812,264 $ 10,301,211 Investment in Securities at Fair Value AMBS (Related Party) $ 0.002 20,000,000 $ 34,000 Investment in Securities at Fair Value Holista (Related Party) $ 0.020 42,999,621 $ 850,432 Investment in Securities at Fair Value New Electric CV (Related Party) $ 0.001 354,039,000 $ 212,423 Investment in Securities at Fair Value Value Exchange (Related Party) $ 0.170 13,834,643 $ 2,351,889 Investment in Securities at Fair Value Trading Stocks $ 5,315,204 Investment in Securities at Fair Value Total Level 1 Equity Securities $ 19,065,161 Nervotec N/A 1,666 $ 35,958 Investment in Securities at Cost HWH World Co. N/A 3,800 $ 42,562 Investment in Securities at Cost UBeauty N/A 3,600 $ 19,609 Investment in Securities at Cost Total Equity Securities $ 19,163,290
Sharing Services Convertible Note [Member]
Schedule of Investments [Line Items]
SCHEDULE OF CHANGE IN FAIR VALUE	The table below provides a summary of the changes in fair value which are recorded as other comprehensive income (loss), including net transfers in and/or out of all financial assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the three and six months ended June 30, 2023 and 2022: SCHEDULE OF CHANGE IN FAIR VALUE Total Balance at January 1, 2023 $ 327,565 Total gains 62,348 Balance at March 31, 2023 $ 389,913 Total losses (342,798 ) Balance at June 30, 2023 $ 47,115 Total Balance at January 1, 2022 $ 1,108,252 Total losses (203,463 ) Balance at March 31, 2022 $ 904,789 Total losses (591 ) Balance at June 30, 2022 $ 904,198
N E C V Warrants [Member]
Schedule of Investments [Line Items]
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS	The fair value of the NECV warrants under level 3 category as of June 30, 2023 and December 31, 2022 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions: SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS June 30, 2023 December 31, 2022 Stock Price $ 0.0002 $ 0.0006 Exercise price 0.001 0.001 Risk free interest rate 3.96 % 3.95 % Annualized volatility 250.4 % 186.1 % Dividend Yield 0.00 0.00 Year to maturity 7.07 7.56

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF OPERATING AND RENEWED LEASE TERMS RENTAL	SCHEDULE OF OPERATING AND RENEWED LEASE TERMS RENTAL Office Location Lease Term as of December 31, 2021 Singapore - AI June 2023 to May 2026 Singapore – F&B October 2021 to October 2024 Singapore – Four Seasons Park July 2022 to July 2024 Singapore – Hapi Cafe July 2022 to June 2024 Singapore - PLQ December 2022 to July 2024 Hong Kong - Office October 2022 to October 2024 Hong Kong - Warehouse November 2022 to October 2024 Hong Kong - Shop October 2022 to September 2024 South Korea – Hapi Cafe August 2022 to August 2025 South Korea – HWH World August 2022 to July 2025 Magnolia, Texas May 2022 – January 2023 Bethesda, Maryland January 2021 to March 2024 China - Cafe December 2022 - November 2023 China - Office March 2023 – March 2027
SCHEDULE OF LEASE PAYMENTS	The table below summarizes future payments due under these leases as of June 30, 2023. For the Years Ended June 30: SCHEDULE OF LEASE PAYMENTS 2024 $ 1,064,127 2025 589,037 2026 220,887 2027 29,433 Total Minimum Lease Payments $ 1,903,485 Less: Effect of Discounting (69,196 ) Present Value of Future Minimum Lease Payments 1,834,289 Less: Current Obligations under Leases (186,380 ) Long-term Lease Obligations $ 1,647,909

DIRECTORS AND EMPLOYEES_ BENE_2

DIRECTORS AND EMPLOYEES’ BENEFITS (Tables)	6 Months Ended
DIRECTORS AND EMPLOYEES’ BENEFITS (Tables)	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF OPTION ACTIVITY	The following tables summarize stock option activity under the 2013 Plan for the three months ended June 30, 2023: SCHEDULE OF OPTION ACTIVITY Options for Common Shares Exercise Price Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding as of January 1, 2022 1,061,333 $ 0.09 2.00 $ - Vested and exercisable at January 1, 2022 1,061,333 $ 0.09 2.00 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Outstanding as of December 31, 2022 1,061,333 $ 0.09 1.00 $ - Vested and exercisable at December 31, 2022 1,061,333 $ 0.09 1.00 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Outstanding as of June 30, 2023 1,061,333 $ 0.09 0.50 $ - Vested and exercisable at June 30, 2023 1,061,333 $ 0.09 0.50 $ -

NATURE OF OPERATIONS AND SUMM_2

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Jun. 30, 2023	Dec. 31, 2022	Oct. 04, 2022
Alset International Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	85.40%	85.40%	85.40%

SCHEDULE OF SUBSIDIARIES (Detai

SCHEDULE OF SUBSIDIARIES (Details)		6 Months Ended
SCHEDULE OF SUBSIDIARIES (Details)		Jun. 30, 2023	May 22, 2023	Dec. 31, 2022	Oct. 04, 2022
Alset Global Pte. Ltd. [Member]
Name of subsidiary		Alset Global Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		100%		100%
Alset Business Development Pte Ltd [Member]
Name of subsidiary		Alset Business Development Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		100%		100%
Global eHealth Limited [Member]
Name of subsidiary		Global eHealth Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage		100%		100%
Alset International Inc [Member]
Name of subsidiary		Alset International Limited
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%	85.40%
Singapore Construction & Development Pte. Ltd. [Member]
Name of subsidiary		Singapore Construction & Development Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Art eStudio Pte. Ltd. [Member]
Name of subsidiary		Art eStudio Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage	[1]	43.60%		43.60%
Singapore Construction Pte. Ltd. [Member]
Name of subsidiary		Singapore Construction Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Global Bio Medical Pte Ltd [Member]
Name of subsidiary		Global BioMedical Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Alset Innovation Pte Ltd [Member]
Name of subsidiary		Alset Innovation Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Health Wealth Happiness Pte Ltd [Member]
Name of subsidiary		Health Wealth Happiness Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
SeD Capital Pte Ltd [Member]
Name of subsidiary		SeD Capital Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%	19.90%	85.40%
Liquid Value Asset Management Pte Ltd [Member]
Name of subsidiary		LiquidValue Asset Management Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Alset Solar Limited [Member]
Name of subsidiary		Alset Solar Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage		85.40%		85.40%
Alset F&B one Pte Ltd [Member]
Name of subsidiary		Alset F&B One Pte. Ltd
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		76.90%		76.90%
Global TechFund of Fund Pte Ltd [Member]
Name of subsidiary		Global TechFund of Fund Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage				100%
Singapore eChain Logistic Pte Ltd [Member]
Name of subsidiary		Singapore eChainLogistic Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage				100%
BMI Capital Partners International Limited [Member]
Name of subsidiary		BMI Capital Partners International Limited.
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage		85.40%		85.40%
SeD Perth Pty Ltd [Member]
Name of subsidiary		SeD Perth Pty. Ltd.
State or other jurisdiction of incorporation or organization		Australia
Subsidiary percentage		85.40%		85.40%
SeD Intelligent Home Inc [Member]
Name of subsidiary		SeD Intelligent Home Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
LiquidValue Development Inc [Member]
Name of subsidiary		LiquidValue Development Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Alset EHome Inc [Member]
Name of subsidiary		Alset EHome Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
SeD USA, LLC [Member]
Name of subsidiary		SeD USA, LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
150 Black Oak GP Inc [Member]
Name of subsidiary		150 Black Oak GP, Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
SeD Development USA Inc [Member]
Name of subsidiary		SeD Development USA Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
150 CCM Black Oak Ltd [Member]
Name of subsidiary		150 CCM Black Oak, Ltd.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
SeD Texas Home LLC [Member]
Name of subsidiary		SeD Texas Home, LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		100%		85.40%
SeD Ballenger LLC [Member]
Name of subsidiary		SeD Ballenger, LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
SeD Maryland Development LLC [Member]
Name of subsidiary		SeD Maryland Development, LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		71.40%		71.40%
SeD Development Management LLC [Member]
Name of subsidiary		SeD Development Management, LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		72.60%		72.60%
SeD Builder LLC [Member]
Name of subsidiary		SeD Builder, LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Gig World Inc [Member]
Name of subsidiary		Hapi Metaverse Inc. (f.k.a. GigWorld Inc.)
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		99.70%		99.70%
Hot App Block Chain Pte .Ltd [Member]
Name of subsidiary		HotApp BlockChain Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		99.70%		99.70%
HotApp International Limited [Member]
Name of subsidiary		HotApp International Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage		99.70%		99.70%
HWH International Inc [Member]
Name of subsidiary		HWH International, Inc. (Delaware)
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Health Wealth & Happiness Inc [Member]
Name of subsidiary		Health Wealth & Happiness Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
HWH Multi-Strategy Investment Inc [Member]
Name of subsidiary		HWH Multi-Strategy Investment, Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
SeD REIT Inc [Member]
Name of subsidiary		SeD REIT Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Gig Stablecoin Inc [Member]
Name of subsidiary		Gig Stablecoin Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		99.70%		99.70%
HWH World Inc. [Member]
Name of subsidiary		HWH World Inc. (Delaware)
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		99.70%		99.70%
HWH World Pte. Ltd. [Member]
Name of subsidiary		HWH World Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
UBeauty Limited [Member]
Name of subsidiary		UBeauty Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage		85.40%		85.40%
WeBeauty Korea Inc [Member]
Name of subsidiary		WeBeauty Korea Inc
State or other jurisdiction of incorporation or organization		Korea
Subsidiary percentage		85.40%		85.40%
HWH World Limited [Member]
Name of subsidiary		HWH World Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage		85.40%		85.40%
HWH World Inc One [Member]
Name of subsidiary		HWH World Inc.
State or other jurisdiction of incorporation or organization		Korea
Subsidiary percentage		85.40%		85.40%
GDC REIT Inc [Member]
Name of subsidiary		GDC REIT Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Bio Health Water Inc [Member]
Name of subsidiary		BioHealth Water Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Impact BioHealth Pte.Ltd [Member]
Name of subsidiary		Impact BioHealth Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
American Home REIT Inc [Member]
Name of subsidiary		American Home REIT Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		100%		85.40%
Alset Solar Inc [Member]
Name of subsidiary		Alset Solar Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		68.30%		68.30%
HWHKOR Inc [Member]
Name of subsidiary		HWH KOR Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Open House Inc [Member]
Name of subsidiary		Open House Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage				100%
Open Rental Inc [Member]
Name of subsidiary		Open Rental Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage				100%
Hapi Cafe Inc. (Nevada) [Member]
Name of subsidiary		Hapi Cafe Inc. (Nevada)
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage				100%
Global Solar REIT Inc [Member]
Name of subsidiary		Global Solar REIT Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage				100%
OpenBiz Inc [Member]
Name of subsidiary		Alset EV Inc. (f.k.a. OpenBiz Inc.)
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		100%		100%
Hapi Cafe Inc (Texas) [Member]
Name of subsidiary		Hapi Cafe Inc. (Texas)
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
HWH (S) Pte Ltd [Member]
Name of subsidiary		HWH (S) Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Liquid Value Development Pte Ltd [Member]
Name of subsidiary		LiquidValue Development Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		100%		100%
LiquidValue Development Limited [Member]
Name of subsidiary		LiquidValue Development Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage		100%		100%
EPowerTech Inc [Member]
Name of subsidiary		EPowerTech Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage				100%
Alset EPower Inc [Member]
Name of subsidiary		Alset EPower Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage				100%
AHR Asset Management Inc [Member]
Name of subsidiary		AHR Asset Management Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
HWH World Inc (Nevada) [Member]
Name of subsidiary		HWH World Inc. (Nevada)
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Alset F&B Holdings Pte Inc [Member]
Name of subsidiary		Alset F&B Holdings Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Credas Capital Pte Ltd [Member]
Name of subsidiary		Credas Capital Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage	[1]	42.70%		42.70%
Credas CapitalGmbh [Member]
Name of subsidiary		Credas Capital GmbH
State or other jurisdiction of incorporation or organization		Switzerland
Subsidiary percentage	[1]	42.70%		42.70%
Smart Reward Express Limited [Member]
Name of subsidiary		Smart Reward Express Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage	[1]	49.80%		49.80%
AHR Texas Two LLC [Member]
Name of subsidiary		AHR Texas Two LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		100%		85.40%
AHR Black Oak One LLC [Member]
Name of subsidiary		AHR Black Oak One LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Hapi Air Inc [Member]
Name of subsidiary		Hapi Air Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		92.70%		92.70%
AHR Texas Three, LLC [Member]
Name of subsidiary		AHR Texas Three, LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		100%		85.40%
Alset Capital Pte Ltd [Member]
Name of subsidiary		Alset Capital Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage				100%
Hapi Cafe Korea Inc [Member]
Name of subsidiary		Hapi Cafe Korea, Inc.
State or other jurisdiction of incorporation or organization		Korea
Subsidiary percentage		85.40%		85.40%
Green Energy Inc [Member]
Name of subsidiary		Green Energy REIT Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage				100%
Green Energy Management Inc [Member]
Name of subsidiary		Green Energy Management Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage				100%
Alset Metaverse Inc [Member]
Name of subsidiary		Alset Metaverse Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		97.20%		97.20%
Alset Management Group Inc [Member]
Name of subsidiary		Alset Management Group Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		83.40%		83.40%
Alset Acquisition Sponsor LLC [Member]
Name of subsidiary		Alset Acquisition Sponsor, LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		93.40%		93.40%
Alset Spac Group Inc [Member]
Name of subsidiary		Alset Spac Group Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		93.40%		93.40%
Alset Mining Pte Ltd [Member]
Name of subsidiary		Alset Mining Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Hapi Travel Pte. Ltd. [Member]
Name of subsidiary		Hapi Travel Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Hapi Wealth Builder Pte. Ltd. [Member]
Name of subsidiary		Hapi WealthBuilder Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
HWH Marketing Place Pte Ltd [Member]
Name of subsidiary		HWH Marketplace Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
HWH International Inc Nevada [Member]
Name of subsidiary		HWH International Inc. (Nevada)
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Hapi Cafe SG Pte [Member]
Name of subsidiary		Hapi Cafe SG Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Alset Reits Inc [Member]
Name of subsidiary		Alset Reits Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		100%		100%
Robotic gHome Inc [Member]
Name of subsidiary		Robotic gHome Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		76.90%		76.90%
HWH Merger SubInc [Member]
Name of subsidiary		HWH Merger Sub, Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		85.40%		85.40%
Alset Home REIT Inc [Member]
Name of subsidiary		Alset Home REIT Inc.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		100%		100%
Hapi Metaverse Inc Texas [Member]
Name of subsidiary		Hapi Metaverse Inc. (Texas)
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		99.70%		99.70%
Hapi Cafe Limited [Member]
Name of subsidiary		Hapi Café Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage		99.70%		99.70%
MOC HK ltd [Member]
Name of subsidiary		MOC HK Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage		99.70%		99.70%
AHR Texas Four, LLC [Member]
Name of subsidiary		AHR Texas Four, LLC
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		100%		100%
Alset F&B (PLQ) Pte. Ltd. [Member]
Name of subsidiary		Alset F&B (PLQ) Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Subsidiary percentage		85.40%		85.40%
Hapi Cafe Sdn. Bhd. [Member]
Name of subsidiary		Hapi Café Sdn. Bhd.
State or other jurisdiction of incorporation or organization		Malaysia
Subsidiary percentage		51.30%
Shenzhen Leyouyou Catering Management Co Ltd [Member]
Name of subsidiary		Shenzhen Leyouyou Catering Management Co., Ltd.
State or other jurisdiction of incorporation or organization		China
Subsidiary percentage		100%		100%
Dongguan Leyouyou Catering Management Co Ltd [Member]
Name of subsidiary		Dongguan Leyouyou Catering Management Co., Ltd.
State or other jurisdiction of incorporation or organization		China
Subsidiary percentage		100%
Guangzho Leyou you Catering Management Co Ltd [Member]
Name of subsidiary		Guangzho Leyouyou Catering Management Co., Ltd.
State or other jurisdiction of incorporation or organization		China
Subsidiary percentage		100%
Hapi Travel Ltd [Member]
Name of subsidiary		Hapi Travel Ltd.
State or other jurisdiction of incorporation or organization		Hong Kong
Subsidiary percentage		100%
Alset Capital Acquisition Corp [Member]
Name of subsidiary		Alset Capital Acquisition Corp.
State or other jurisdiction of incorporation or organization		United States of America
Subsidiary percentage		57.10%

[1]Although the Company indirectly holds percentage of shares of these entities less than 50%, the subsidiaries of the Company directly hold more than 50% of shares of these entities, and therefore, they are still consolidated into the Company.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)											1 Months Ended	3 Months Ended			6 Months Ended		12 Months Ended
	May 22, 2023	May 22, 2023 USD ($) shares	Jun. 10, 2022 USD ($)	Mar. 15, 2022 USD ($)	Sep. 08, 2021 USD ($) shares	Mar. 12, 2021 shares	Feb. 26, 2021 USD ($) $ / shares	Sep. 30, 2020 USD ($) shares	Sep. 08, 2020 USD ($) shares	Jul. 17, 2020 USD ($)	Jul. 31, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2023 AUD ($)	Jul. 14, 2022 USD ($)	Oct. 29, 2021 USD ($)	Jun. 10, 2021 USD ($)	Mar. 02, 2020 USD ($)
Property, Plant and Equipment [Line Items]
Common stock, voting rights															more than 50% of the voting common stock
Depreciation expenses															$ 606,434	$ 349,403
Cash equivalents												$ 0			0		$ 0
Line of credit collateral				$ 2,300,000
Restricted cash												664,174	$ 669,321		664,174	669,321
Asset, held-in-trust												20,800,000			20,800,000
Account receivables												63,778			63,778		46,522
Accounts receivable, allowance of doubtful accounts												0			0		0
Gain on loss on investment											$ 74,827
Cost method investments, original cost												99,802			99,802		98,129
Deconsolidation, Gain (Loss), Amount														$ 19,388,544
Payments to acquire equity securities, FV-NI															692,219	6,662,017
Convertible debt, fair value disclosures																		$ 9,799
Capitalized construction costs												6,300,000	2,600,000		8,800,000	3,000,000
Payments for rent															30,998,258
Product and returns												0	15,412		1,143	50,940
Stock-based compensation												0				0
Loss on foreign exchange												1,150,830			362,528
Gain on foreign exchange													2,077,709			2,485,804
Other comprehensive loss												2,183,883	$ 3,514,595		1,087,940	$ 4,163,735
Non controlling interest												10,363,141			10,363,141		11,009,149
Capitalized financing costs												$ 1,225,739			$ 1,225,739		$ 3,247,739
Ballenger Projects [Member]
Property, Plant and Equipment [Line Items]
Revenue percentage												0%	42%		0%	42%			0%
Black Oak [Member]
Property, Plant and Equipment [Line Items]
Revenue percentage												91%	0%		91%	0%			91%
SeD Capital Pte Ltd [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage	19.90%	19.90%										85.40%			85.40%		85.40%		85.40%
Payments to acquire equity securities, FV-NI		$ 279,719
Additional information description	Additionally, DSS, of which we own 44.8% and have significant influence over, owns 80.1% of Sentinel.
Common Stock [Member]
Property, Plant and Equipment [Line Items]
Purchase of stock \| shares						4,775,523
Series A Common Stock [Member]
Property, Plant and Equipment [Line Items]
Purchase of stock \| shares					6,666,700
Sale of Stock, Consideration Received on Transaction					$ 40,000,200
American Medical REIT Inc [Member]
Property, Plant and Equipment [Line Items]
Fair value of warrants																		$ 0
Debt instrument, face amount																					$ 8,350,000		$ 200,000
Debt instrument, interest percentage																							8%
Ketomei Pte Ltd [Member]
Property, Plant and Equipment [Line Items]
Additional investment			$ 179,595
Vector Com co. Ltd [Member]
Property, Plant and Equipment [Line Items]
Invested amount							$ 88,599
Debt instrument, face amount												$ 88,599			$ 88,599		$ 88,599
Debt instrument, interest percentage							2%
Debt instrument, term							2 years
Debt instrument, convertible, conversion price \| $ / shares							$ 21.26
American Medical REIT Inc [Member]
Property, Plant and Equipment [Line Items]
Notes receivable, related parties																					$ 200,000		$ 200,000
American Pacific Bancorp Inc [Member]
Property, Plant and Equipment [Line Items]
Invested amount												31,787,248			31,787,248		$ 31,668,246
Gain on loss on investment												$ 136,751	$ 18,678		$ 119,002	$ 160,021
Deconsolidation, Related Party, Description					As a result of the new share issuances, the Company’s ownership percentage of APB fell below 50% to 41.3%, and subsequently to 36.9% and the entity was deconsolidated in accordance with ASC 810-10. Upon deconsolidation the Company elected to apply the equity method accounting as the Company still retained significant influence. As a result of the deconsolidation, the Company recognized gain of approximately $28.2 million.
Deconsolidation, Gain (Loss), Amount					$ 28,200,000
Equity Method Investments					30,800,000
Net Assets					$ 2,900,000
Holista [Member]
Property, Plant and Equipment [Line Items]
Ownership in fair value investment rate												14.70%			14.70%				14.70%
Amarantus Bio Science Holdings [Member]
Property, Plant and Equipment [Line Items]
Ownership in fair value investment rate												4.30%			4.30%				4.30%
True Partner and Lucy [Member]
Property, Plant and Equipment [Line Items]
Ownership in fair value investment rate												0.10%			0.10%				0.10%
Document Securities Systems Inc [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage												44.80%			44.80%		44.80%		44.80%
New Electric CV Corporation [Member]
Property, Plant and Equipment [Line Items]
Ownership in fair value investment rate												0.50%			0.50%				0.50%
Ownership percentage										9.99%
Payments to acquire equity securities, FV-NI										$ 122,039
Value Exchange International Inc. [Member]
Property, Plant and Equipment [Line Items]
Ownership in fair value investment rate												38.30%			38.30%				38.30%
SHRG [Member]
Property, Plant and Equipment [Line Items]
Ownership in fair value investment rate												33.40%			33.40%				33.40%
American Medical REIT Inc [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage												15.80%		15.80%	15.80%				15.80%
Nervotec Pte Ltd [Member]
Property, Plant and Equipment [Line Items]
Shares issued for acquisition \| shares									1,666
Ownership in investment at cost									1.45%
Cost of stock									$ 37,826
Hyten Global Thailand Co Ltd [Member]
Property, Plant and Equipment [Line Items]
Shares issued for acquisition \| shares								3,800
Ownership in investment at cost								19%
Cost of stock								$ 42,562
K Beauty Research Lab Co Ltd [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage																		18%
Cost method investments, original cost																		$ 19,609
DSS, Inc. [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage												44.80%			44.80%				44.80%
AMRE Inc [Member].
Property, Plant and Equipment [Line Items]
Ownership percentage												80.80%			80.80%				80.80%
Ketomei Pte Ltd [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage			28%
Invested amount												$ 143,757			$ 143,757		$ 207,402
Gain on loss on investment												10,446	29,786		63,645	33,059
Amount lent																						$ 76,723
SeD Capital Pte Ltd [Member]
Property, Plant and Equipment [Line Items]
Invested amount												271,729			271,729
Gain on loss on investment												7,990			7,990
Purchase of stock \| shares		39.8
Brokerage [Member]
Property, Plant and Equipment [Line Items]
Restricted cash												354,802			354,802		385,304
Novum Alpha Fund [Member]
Property, Plant and Equipment [Line Items]
Invested amount													100,000			100,000
Sharing Services Convertible Note [Member]
Property, Plant and Equipment [Line Items]
Invested amount												50,000			50,000
Debt instrument, face amount																				$ 50,000
Iinterests receivable																				$ 28,636
Front Foot Benefit Assessments [Member]
Property, Plant and Equipment [Line Items]
Revenue															1,000,000
Deferred revenue												$ 0	37,725		0	116,088
Deferred Revenue [Member]
Property, Plant and Equipment [Line Items]
Deferred revenue														$ 0	0		21,198
AUSTRALIA
Property, Plant and Equipment [Line Items]
Non interest bearing deposit																			$ 50,000
Minimum [Member]
Property, Plant and Equipment [Line Items]
Payments for rent															$ 1,401
Property, plant and equipment, useful life years												10 years			10 years				10 years
Minimum [Member] \| Front Foot Benefit Assessments [Member]
Property, Plant and Equipment [Line Items]
Proceeds from sale of property, plant, and equipment															$ 3,000
Maximum [Member]
Property, Plant and Equipment [Line Items]
Payments for rent															$ 23,020
Property, plant and equipment, useful life years												27 years 6 months			27 years 6 months				27 years 6 months
Maximum [Member] \| Front Foot Benefit Assessments [Member]
Property, Plant and Equipment [Line Items]
Proceeds from sale of property, plant, and equipment															$ 4,500
Manufacturers and Traders Trust Company [Member]
Property, Plant and Equipment [Line Items]
Line of credit collateral				2,300,000
Line of credit facility collateral outstanding				$ 300,000
Escrow Deposit												$ 309,372			309,372		309,219
Manufacturers and Traders Trust Company [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Interest bearing deposit, amount												2,600,000			2,600,000
National Australian Bank Limited [Member] \| Loan Agreement [Member]
Property, Plant and Equipment [Line Items]
Non interest bearing deposit																		$ 36,316
Land and Building [Member]
Property, Plant and Equipment [Line Items]
Depreciation on reclassified assets															951,349		$ 4,791,997
Depreciation expenses												$ 17,525	$ 0		$ 17,525	$ 0

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
CONCENTRATIONS (Details Narrative) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Concentration Risk [Line Items]
Uninsured cash	$ 26,119,471		$ 26,119,471		$ 15,723,599
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| One Customer [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	37%	85%	37%	42%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Two Customer [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	36%	15%	36%	49%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Three Customer [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	27%		27%	9%

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended		6 Months Ended
SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenue	$ 19,153,848	$ 926,340	$ 20,080,784	$ 2,878,577
Cost of Sales			(12,427,774)	(1,665,227)
Gross Margin			7,653,010	1,213,350
Operating Expenses			(4,633,244)	(4,521,153)
Operating (Loss) Income	5,109,496	(1,654,262)	3,019,766	(3,307,803)
Other Income (Expense)	(10,922,902)	$ (8,328,599)	(13,156,354)	(14,383,397)
Net Loss Before Income Tax			(10,136,588)	(17,691,200)
Cash and restricted cash	29,492,135		29,492,135		$ 18,521,903
Total assets	168,441,811		168,441,811		153,490,336
Real Estate Segment[Member]
Segment Reporting Information [Line Items]
Revenue			19,515,728	1,924,916
Cost of Sales			(12,168,470)	(1,625,942)
Gross Margin			7,347,258	298,974
Operating Expenses			(992,201)	(1,320,957)
Operating (Loss) Income			6,355,057	(1,021,983)
Other Income (Expense)			215,306	209
Net Loss Before Income Tax			6,570,363	(1,021,774)
Cash and restricted cash	2,209,538		2,209,538		2,592,577
Total assets	61,091,436		61,091,436		57,951,324
Digital Transformation Technology [Member]
Segment Reporting Information [Line Items]
Revenue			28,074	7,701
Cost of Sales			(9,139)	(2,792)
Gross Margin			18,935	4,909
Operating Expenses			(202,430)	(159,976)
Operating (Loss) Income			(183,495)	(155,067)
Other Income (Expense)			(1,091,514)	(764,968)
Net Loss Before Income Tax			(1,275,009)	(920,035)
Cash and restricted cash	461,704		461,704		514,260
Total assets	3,516,613		3,516,613		3,184,416
Biohealth Business [Member]
Segment Reporting Information [Line Items]
Revenue			12,786	749,693
Cost of Sales			(109,657)	(11,985)
Gross Margin			(96,871)	737,708
Operating Expenses			(477,917)	(910,246)
Operating (Loss) Income			(574,788)	(172,538)
Other Income (Expense)			835,888	(3,039,097)
Net Loss Before Income Tax			261,100	(3,211,635)
Cash and restricted cash	991,986		991,986		1,338,404
Total assets	5,136,085		5,136,085		4,861,615
Other [Member]
Segment Reporting Information [Line Items]
Revenue			524,196	196,267
Cost of Sales			(140,508)	(24,508)
Gross Margin			383,688	171,759
Operating Expenses			(2,960,696)	(2,129,974)
Operating (Loss) Income			(2,577,008)	(1,958,215)
Other Income (Expense)			(13,116,034)	(10,579,541)
Net Loss Before Income Tax			(15,693,042)	$ (12,537,756)
Cash and restricted cash	25,828,907		25,828,907		14,076,662
Total assets	$ 98,697,677		$ 98,697,677		$ 87,492,981

SCHEDULE OF REAL ESTATE ASSETS

SCHEDULE OF REAL ESTATE ASSETS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Real Estate [Abstract]
Construction in Progress	$ 4,660,812	$ 15,506,572
Land Held for Development	3,395,701	7,943,126
Rental Properties, net	31,388,691	31,169,031
Total Real Estate Assets	$ 39,445,204	$ 54,618,729

SUMMARY OF SINGLE FAMILY RESIDE

SUMMARY OF SINGLE FAMILY RESIDENTIAL PROPERTIES (Details)	6 Months Ended
SUMMARY OF SINGLE FAMILY RESIDENTIAL PROPERTIES (Details)	Jun. 30, 2023 USD ($) Integer	Dec. 31, 2022 Integer
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Aggregate investment	$ 31,000,000
Single Family [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Number of Homes \| Integer	132	132
Aggregate investment	$ 31,388,691
Average Investment per Home	$ 237,793

REAL ESTATE ASSETS (Details Nar

REAL ESTATE ASSETS (Details Narrative)	3 Months Ended		6 Months Ended
REAL ESTATE ASSETS (Details Narrative)	Jun. 30, 2023 USD ($) Integer	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) Integer	Jun. 30, 2022 USD ($)	Dec. 31, 2022 Integer
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Aggregate investment	$ 31,000,000		$ 31,000,000
Depreciation	$ 276,125	$ 173,119	$ 519,827	$ 318,743
Single Family [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Number of Homes \| Integer	132		132		132
Aggregate investment	$ 31,388,691		$ 31,388,691

BUILDER DEPOSITS (Details Narra

BUILDER DEPOSITS (Details Narrative) - Lot Purchase Agreements [Member] - USD ($)		1 Months Ended
	Nov. 30, 2015	Nov. 30, 2015	Jun. 30, 2023	Dec. 31, 2022	Apr. 28, 2020	Jan. 03, 2019
Security deposit liability			$ 0	$ 0
Security deposit remaining balance				$ 31,553
SeD Maryland Development LLC [Member]
Number of lots to purchase, description		Based on the agreements, NVR was entitled to purchase 479 lots for a price of approximately $64,000,000, which escalated 3% annually after June 1, 2018.
Purchase price	$ 64,000,000
Security deposit liability	$ 5,600,000	$ 5,600,000			$ 220,000	$ 100,000
Security deposit liability, percentage	9.90%	9.90%

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Total notes payable	$ 167,898	$ 181,846
Motor Vehicle Loans [Member]
Short-Term Debt [Line Items]
Total notes payable	$ 167,898	$ 181,846

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENTS (Details)	Jun. 30, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 29,959
2025	29,959
2026	29,959
2027	29,959
2028	27,680
Thereafter	20,382
Total Future Receipts	$ 167,898

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)							6 Months Ended	12 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 22, 2022	Mar. 15, 2022	May 17, 2021	Feb. 11, 2021	Apr. 17, 2019	Jan. 07, 2017	Jun. 30, 2023	Dec. 31, 2020	Sep. 30, 2021	Sep. 07, 2017
Short-Term Debt [Line Items]
Collateral fee		$ 2,300,000
Loan processing fee							$ 381,823
Collateral for outstanding letters of credit		$ 300,000
Debt amount							$ 167,898
Paycheck Protection Program Loan [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount				$ 68,502
Debt instrument, term				5 years
Debt instrument, interest rate, stated percentage				1%
Percentage of forgiven debt amount				60%
Hire Purchase Agreement [Member]
Short-Term Debt [Line Items]
Debt instrument, term	84 months
SeD Maryland Development LLC [Member] \| Loan Agreement [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount					$ 8,000,000
Line of credit facility, maximum borrowing capacity					18,500,000
Long-term line of credit					$ 900,000
Line of credit facility, interest rate					1.50%
Collateral fee					$ 2,600,000
Line of credit facility, revolving credit conversion to term loan, description							outstanding balance of the revolving loan was $0
SeD Perth Pty Ltd [Member] \| Australia Loan [Member]
Short-Term Debt [Line Items]
Debt instrument, face amount						$ 460,000
Line of credit facility, maximum borrowing capacity										$ 179,000
Debt instrument, maturity date						Dec. 31, 2018		Apr. 30, 2022
Deposits						$ 36,059
Personal guarantee						$ 500,000
SeD Perth Pty Ltd [Member] \| Australia Loan [Member] \| Minimum [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate, stated percentage									4.12%
SeD Perth Pty Ltd [Member] \| Australia Loan [Member] \| Maximum [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate, stated percentage									4.86%
Hong Leong Finance Limited [Member]
Short-Term Debt [Line Items]
Debt instrument, term			84 months
Debt instrument, interest rate, stated percentage			1.88%
Debt amount			$ 184,596
Initial deposit			78,640
Monthly instalment, amount			$ 1,300
United Overseas Bank Limited [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate, stated percentage	1.88%
Debt amount	$ 182,430
Initial deposit	66,020
Monthly instalment, amount	$ 1,472

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)														1 Months Ended		3 Months Ended				6 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Jun. 14, 2023 USD ($)	May 04, 2023 shares	May 01, 2023 shares	Jan. 27, 2023 USD ($)	Oct. 17, 2022 USD ($) shares	Jul. 28, 2022 USD ($)	Jul. 12, 2022 USD ($) shares	May 17, 2022 USD ($) shares	Jan. 27, 2022 shares	Mar. 12, 2021 USD ($) shares	Jul. 17, 2020 USD ($) $ / shares shares	Mar. 02, 2020 USD ($) $ / shares	Jan. 01, 2018 USD ($)	Jun. 30, 2022 USD ($) shares	Mar. 31, 2022 USD ($) shares	Jun. 30, 2023 USD ($)	Mar. 31, 2023 shares	Jun. 30, 2022 USD ($) shares	Mar. 31, 2022 USD ($) shares	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022	Aug. 31, 2022 USD ($)	Aug. 04, 2022 USD ($)	Aug. 04, 2022 SGD ($)	Jun. 28, 2022	Oct. 29, 2021 USD ($)	Oct. 13, 2021 USD ($)
Equity partners bonus payment amount																				$ 692,219	$ 6,662,017
Investment																$ 31,500,560				31,500,560			$ 19,481,325
Transaction loss																				502,497	(852,061)
Loss on the consolidation																21,657,036				21,657,036
Notes payable related parties																167,898				167,898			181,846
Shares purchase price \| shares									10,000,000
Investment at fair value																$ 31,464,648				$ 31,464,648			$ 19,163,290
Hapi Travel Ltd [Member]
Ownership percentage	100%
Acquire business consideration	$ 214,993
American Medical REIT Inc [Member] \| Loan One [Member]
Loans and leases receivable, related parties							$ 8,350,000
HWH World Co [Member]
Ownership percentage																19%				19%			19%
Minimum [Member] \| Liquid Value Development Pte Ltd [Member]
Ownership percentage															3.40%				3.40%
Maximum [Member] \| Liquid Value Development Pte Ltd [Member]
Ownership percentage															15.80%				15.80%					15.80%
MacKenzie Equity Partners [Member]
Equity partners bonus payment amount														$ 50,000
One Of Our Director [Member] \| Alset Investment Pte LTD [Member]
Ownership percentage															100%				100%
Equity method investment aggregate cost															$ 476,250				$ 476,250				$ 476,250
Common Stock [Member]
Number of shares issued \| shares																	1,812,273	35,319,290
Shares conversion of convertible securities \| shares																			10,000,000
True Partners Capital Holding Limited [Member]
Purchase of stock \| shares								62,122,908		62,122,908
Stock cost										$ 6,729,629
Equity, fair value disclosure										10,003,689
Additional paid in capital adjustment										$ 3,274,060
Transaction loss								$ 446,104
True Partners Capital Holding Limited [Member] \| Common Stock [Member]
Purchase of stock \| shares								17,570,948
Director [Member]
Number of shares issued \| shares					7,276,163									7,276,163
Equity method investments					$ 1,743,734									$ 1,746,279
Director [Member] \| Value Exchange International [Member]
Ownership percentage					38.30%
New Electric CV Corporation [Member]
Equity partners bonus payment amount											$ 122,039
New Electric CV Corporation [Member]
Investment																$ 47,115				$ 47,115			327,565
Purchase of shares and warrants, value																				1,067,808
New Electric CV Corporation [Member] \| Stock and Warrant [Member]
Purchase of shares and warrants, value																				945,769
Sharing Services Global Corporation [Member]
Number of shares issued \| shares		70,426,832
Stock issued during period shares dividend \| shares		280,000,000
Stock issued during period shares \| shares		55,197,696
Stock issued during period shares \| shares		125,624,528
Ownership percentage of issued and outstanding		33.40%
Sharing Services Global Corporation [Member] \| Chan Heng Fai [Member]
Number of shares issued \| shares		37,947,756
Beneficial Ownership percentage		43.50%
Alset Capital Acquisition Corp [Member] \| Common Class A [Member]
Number of shares issued \| shares			6,648,964
Number of shares redemptions \| shares			2,449,786
Number of shares issued held by company \| shares			473,750
Alset Capital Acquisition Corp [Member] \| Common Class B [Member]
Number of shares issued \| shares			2,156,250
Alset Capital Acquisition Corp [Member] \| Common Class B [Member] \| Minimum [Member]
Redemption ownership shares of common stock percentage			23.40%
Alset Capital Acquisition Corp [Member] \| Common Class B [Member] \| Maximum [Member]
Redemption ownership shares of common stock percentage			57.10%
Liquid Value Development Pte Ltd [Member] \| Related Party [Member]
Notes payable related parties																12,343				12,343			12,668
SeD Perth Pty Ltd [Member] \| Related Party [Member]
Notes payable related parties																4,138				4,138			4,158
MacKenzie Equity Partners [Member]
Professional fees													$ 20,000	$ 25,000		75,000		$ 140,000		$ 150,000	$ 200,000
Related party transaction description																				In addition, MacKenzie Equity Partners will be paid certain bonuses, including (i) a sum of $50,000 on June 30, 2022; (ii) a sum of $50,000 upon the successful financing of 100 homes owned by American Housing REIT Inc. with an entity not affiliated with SeD Development Management LLC (a subsidiary of the Company); and (iii) a sum of $50,000 upon the successful leasing of 30 homes in the Alset of Black Oak development.
MacKenzie Equity Partners [Member] \| Related Party [Member]
Due to related party																25,000				$ 25,000			25,000
American Medical REIT Inc [Member]
Exercise price \| $ / shares												$ 5
Fair value of warrants																						$ 0
Transaction loss							$ 1,089,675
Promissory notes												$ 200,000																	$ 8,350,000
Debt interest rate												8%
Ipo price, description												The amount of the warrants equals to the note principal divided by the exercise price. If AMRE goes to IPO in the future and IPO price is less than $10.00 per share, the exercise price shall be adjusted downward to fifty percent (50%) of the IPO price.
American Medical REIT Inc [Member] \| Common Stock [Member]
Shares conversion of convertible securities \| shares															167,938
American Medical REIT Inc [Member] \| Related Party [Member]
Notes payable related parties															$ 200,000				$ 200,000
Document Securities Systems Inc [Member] \| Convertible Debt [Member]
Shares purchase price \| shares							21,366,177
HWH World Co [Member] \| Related Party [Member]
Due to related parties, amount																236,699				236,699			236,699
Hapi Cafe Inc [Member]
Debt interest rate						8%																						0%
Loans and leases receivable, related parties																260,961				260,961			198,162
Debt conversion original debt amount						$ 41,750
Debt interest rate						8%
Hapi Cafe Inc [Member] \| Convertible Debt [Member]
Convertible loan amount																										$ 250,500	$ 360,000
Ketomei Drew [Member]
Loans and leases receivable, related parties																									$ 29,922
Liquid Value Asset Management Limited [Member]
Loan lend																														$ 3,000,000
Investment at fair value																516,165				516,165			$ 3,042,811
Hapi Metaverse Inc And New Electric CV Crop [Member]
Lines of credit				$ 1,500,000												1,400,000				1,400,000
Lines of credit percenatge				8%
Interest income																$ 27,923				$ 38,970
New Electric CV Corporation [Member]
Number of shares issued \| shares											122,039,000
Ownership percentage											9.99%
Class of warrant or right purchased \| shares											1,220,390,000
Exercise price \| $ / shares											$ 0.0001
Equity partners bonus payment amount											$ 122,039
Fair value of warrants											$ 860,342

SCHEDULE OF ESTIMATES OF ACQUIS

SCHEDULE OF ESTIMATES OF ACQUISITION FAIR VALUE (Details) - USD ($)	Jun. 14, 2023	Oct. 04, 2022	Jun. 30, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Goodwill			$ 274,234
MOC HK Limited [Member]
Restructuring Cost and Reserve [Line Items]
Acquisition Date		Oct. 04, 2022
Cash		$ 70,523
Total purchase consideration		70,523
Current assets		32,700
Property and Equipment, net		11,266
Operating lease right-of-use assets, net		114,232
Total assets acquired		158,198
Current liabilities		(33,437)
Operating lease liability		(114,232)
Accrued taxes		(349)
Total liabilities assumed		(148,018)
Net assets acquired		10,180
Goodwill		60,343
Total purchase consideration		$ 70,523
Hapi Travel Limited [Member]
Restructuring Cost and Reserve [Line Items]
Acquisition Date	Jun. 14, 2023
Cash	$ 214,993
Total purchase consideration	214,993
Current assets	15,098
Property and Equipment, net	1,485
Operating lease right-of-use assets, net	16,516
Total assets acquired	33,099
Current liabilities	(20,885)
Operating lease liability	(11,395)
Accrued taxes
Total liabilities assumed	(32,280)
Net assets acquired	819
Goodwill	214,174
Total purchase consideration	$ 214,993

SCHEDULE OF GOODWILL (Details)

SCHEDULE OF GOODWILL (Details) - USD ($)	6 Months Ended	12 Months Ended
SCHEDULE OF GOODWILL (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Impairment Effects on Earnings Per Share [Line Items]
Balance at beginning of the period/year
Balance as of end of the period/year	274,234
Goodwill [Member]
Impairment Effects on Earnings Per Share [Line Items]
Balance at beginning of the period/year	60,343
Acquisitions	214,174	60,343
Foreign currency exchange adjustment	(283)
Balance as of end of the period/year	$ 274,234	$ 60,343

GOODWILL (Details Narrative)

GOODWILL (Details Narrative) - USD ($)	Jun. 14, 2023	Oct. 04, 2022	Jun. 30, 2023	Dec. 31, 2022
Goodwill			$ 274,234
MOC HK Limited [Member]
Goodwill		$ 60,363
Purchase price		$ 70,523
Hapi Travel Ltd [Member]
Goodwill	$ 214,174
Purchase price	$ 214,993

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details)	6 Months Ended
SCHEDULE OF WARRANT ACTIVITY (Details)	Jun. 30, 2023 USD ($) $ / shares shares
Equity [Abstract]
Number of common shares warrants outstanding, beginning balance \| shares	634,488
Exercise price, beginning balance \| $ / shares	$ 80.32
Remaining contractual term outstanding, beginning balance	3 years 2 months 23 days
Aggregate intrinsic value, beginning \| $
Number of common shares warrants vested and exercisable, beginning \| shares	634,488
Exercise price, vested and exercisable beginning balance \| $ / shares	$ 80.32
Remaining contractual term exercisable, beginning balance	3 years 2 months 23 days
Aggregate intrinsic value, vested and exercisable beginning \| $
Number of common shares warrants granted \| shares
Exercise price, granted \| $ / shares
Number of common shares warrants exercised \| shares
Exercise price, exercised \| $ / shares
Exercise price, forfeited, cancelled, expired \| shares
Exercise price, forfeited, cancelled, expired \| $ / shares
Number of common shares warrants outstanding, beginning balance \| shares	634,488
Exercise price, ending balance \| $ / shares	$ 80.32
Remaining contractual term outstanding, Ending balance	2 years 8 months 26 days
Aggregate intrinsic value, ending \| $
Number of common shares warrants vested and exercisable, beginning \| shares	634,488
Exercise price, vested and exercisable ending balance \| $ / shares	$ 80.32
Remaining contractual term exercisable, ending balance	2 years 8 months 26 days
Aggregate intrinsic value, vested and exercisable ending \| $

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)

3 Months Ended

12 Months Ended

Feb. 06, 2023

Dec. 28, 2022

Dec. 06, 2022

Apr. 11, 2022

Feb. 28, 2022

Jan. 27, 2022

Jan. 17, 2022

Mar. 31, 2023

Jun. 30, 2022

Dec. 31, 2022

Jun. 30, 2023

Dec. 31, 2021

Dec. 13, 2021

Jun. 14, 2021

Class of Stock [Line Items]

Common stock, shares authorized

250,000,000

20,000,000

Preferred stock, shares authorized

25,000,000

5,000,000

Reverse stock split, description

20-for-1

Company filed a certificate of Amendment to the Company’s Certificate of Formation with the Texas Secretary
of State to effect a 1-for-20 reverse stock split. The reverse stock split was effective as of December 28, 2022.

Preferred stock, par value

$ 0.001

Common stock, shares outstanding

3,492,713,362

7,422,846

9,235,119

Common stock, shares issued

7,422,846

9,235,119

Debt conversion, converted instrument, shares issued

10,000,000

Stock issued during period value new issues

$ 3,433,921

Noncontrolling interest recored in temporary equity

$ (658,292)

Alset [Member]

Class of Stock [Line Items]

Attributable interest

85.40%

76.80%

Chan Heng Fai [Member] | Securities Purchase Agreement [Member]

Class of Stock [Line Items]

Issuance of common stock, shares

35,319,290

29,468,977

Number of shares purchase

293,428,200

Percentage of ordinary shares

8.40%

Principal amount

$ 6,250,000

Debt instrument, interest rate, stated percentage

Conversion price

$ 0.625

Alset International Limited [Member] | Officer [Member]

Class of Stock [Line Items]

Issuance of common stock, shares

6,670,200

March Offering [Member]

Class of Stock [Line Items]

Common stock, shares outstanding

9,235,119

Common stock, shares issued

9,235,119

Common Stock [Member]

Class of Stock [Line Items]

Issuance of common stock, shares

1,812,273

35,319,290

Stock issued during period value new issues

$ 1,812

$ 35,319

Common Stock [Member] | Aegis Capital Corp [Member]

Class of Stock [Line Items]

Preferred stock, par value

$ 0.001

Issuance of common stock, shares

1,727,273

Share price

$ 2.20

Proceeds from offering

$ 3,400,000

Common Stock [Member] | Over-Allotment Option [Member]

Class of Stock [Line Items]

Issuance of common stock, shares

212,863

Warrant [Member]

Class of Stock [Line Items]

Stock issued during period value new issues

$ 75,000,000

Series A Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

6,380

Series B Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

2,132

Preferred stock, par value

$ 0.001

Series A Convertible Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, par value

$ 0.001

Common Class A [Member]

Class of Stock [Line Items]

Class A common stock of subject to possible redemption

$ 20,075,127

SCHEDULE OF FUTURE MINIMUM RENT

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS (Details)	Jun. 30, 2023 USD ($)
Lease Income
2023	$ 1,082,873
2024	623,105
Total Future Receipts	$ 1,705,978

LEASE INCOME (Details Narrative

LEASE INCOME (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
LEASE INCOME (Details Narrative) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Management fee expense	$ 34,650	$ 20,990	$ 66,600	$ 32,015
Leasing fees incurred	$ 41,745	$ 87,035	$ 66,755	$ 112,825
Minimum [Member]
Lessee, operating lease, term of contract	1 year		1 year
Maximum [Member]
Lessee, operating lease, term of contract	2 years		2 years

SCHEDULE OF CHANGES IN ACCUMULA

SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME, NET OF TAX (Details) - USD ($)	3 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	$ 4,772,328	$ 3,836,063	$ 293,721	$ 341,646
Other Comprehensive Income	(1,849,049)	936,265	264,324	(47,925)
Balance	2,923,279	4,772,328	558,045	293,721
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(54,921)	(54,921)	(97,058)	(90,031)
Other Comprehensive Income			(505)	(7,027)
Balance	(54,921)	(54,921)	(97,563)	(97,058)
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	1,057,537	121,272	(867,862)	(367,895)
Other Comprehensive Income	(1,849,049)	936,265	(3,002,167)	(499,967)
Balance	(791,512)	1,057,537	(3,870,029)	(867,862)
AOCI Attributable to Noncontrolling Interest [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	3,769,712	3,769,712	1,258,641	799,572
Other Comprehensive Income			3,266,996	459,069
Balance	$ 3,769,712	$ 3,769,712	$ 4,525,637	$ 1,258,641

SCHEDULE OF FINANCIAL ASSETS ME

SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	$ 31,500,560	$ 19,481,325
New Electric CV Corporation [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	47,115	327,565
Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	31,364,846	19,065,161
Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	135,714	416,164
Investment Securities Fair Value [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	287,818	884,432
Investment Securities Fair Value [Member] \| Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	287,818	884,432
Investment Securities Fair Value [Member] \| Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Investment Securities Fair Value [Member] \| Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Investment Securities Fair Value Related Party [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	24,757,622	12,865,525
Investment Securities Fair Value Related Party [Member] \| Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	24,757,622	12,865,525
Investment Securities Fair Value Related Party [Member] \| Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Investment Securities Fair Value Related Party [Member] \| Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Investment Securities Trading [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	6,319,406	5,315,204
Investment Securities Trading [Member] \| Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	6,319,406	5,315,204
Investment Securities Trading [Member] \| Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Investment Securities Trading [Member] \| Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Notes Receivable [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	88,599	88,599
Notes Receivable [Member] \| Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Notes Receivable [Member] \| Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Notes Receivable [Member] \| Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	88,599	88,599
Warrant [Member] \| New Electric CV Corporation [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	47,115	327,565
Warrant [Member] \| Fair Value, Inputs, Level 1 [Member] \| New Electric CV Corporation [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Warrant [Member] \| Fair Value, Inputs, Level 2 [Member] \| New Electric CV Corporation [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Warrant [Member] \| Fair Value, Inputs, Level 3 [Member] \| New Electric CV Corporation [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	$ 47,115	$ 327,565

SCHEDULE OF FAIR VALUE OF EQUIT

SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Total equity securities	$ 31,464,648	$ 19,163,290
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Total equity securities	$ 31,364,846	$ 19,065,161
Document Securities Systems Inc [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 0.359	$ 0.164
Shares	62,812,264	62,812,264
Total equity securities	$ 22,549,603	$ 10,301,211
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value	Investment in Securities at Fair Value
Amarantus Bio Science Holdings [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 0.001	$ 0.002
Shares	20,000,000	20,000,000
Total equity securities	$ 16,000	$ 34,000
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value	Investment in Securities at Fair Value
Holista Coll Tech Limited [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 0.007	$ 0.020
Shares	40,927,621	42,999,621
Total equity securities	$ 271,818	$ 850,432
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value	Investment in Securities at Fair Value
New Electric CV Corporation [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 0.001	$ 0.001
Shares	354,039,000	354,039,000
Total equity securities	$ 70,808	$ 212,423
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value	Investment in Securities at Fair Value
Value Exchange International Inc. [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 0.100	$ 0.170
Shares	13,834,643	13,834,643
Total equity securities	$ 1,383,464	$ 2,351,889
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value	Investment in Securities at Fair Value
Sharing Services Global Corporation [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 0.006
Shares	125,624,528
Total equity securities	$ 753,747
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value
Trading Stocks [Member] \| Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Total equity securities	$ 6,319,406	$ 5,315,204
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value	Investment in Securities at Fair Value
Nervotec Pte Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Shares	1,666	1,666
Total equity securities	$ 37,631	$ 35,958
Fair value measurements, valuation processes, description	Investment in Securities at Cost	Investment in Securities at Cost
HWH World Co [Member]
Defined Benefit Plan Disclosure [Line Items]
Shares	3,800	3,800
Total equity securities	$ 42,562	$ 42,562
Fair value measurements, valuation processes, description	Investment in Securities at Cost	Investment in Securities at Cost
UBeauty Limited [Member]
Defined Benefit Plan Disclosure [Line Items]
Shares	3,600	3,600
Total equity securities	$ 19,609	$ 19,609
Fair value measurements, valuation processes, description	Investment in Securities at Cost	Investment in Securities at Cost

SCHEDULE OF CHANGE IN FAIR VALU

SCHEDULE OF CHANGE IN FAIR VALUE (Details) - Sharing Services Convertible Note [Member] - USD ($)	3 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022
Schedule of Investments [Line Items]
Balance	$ 389,913	$ 327,565	$ 904,789	$ 1,108,252
Total losses	(342,798)	62,348	(591)	(203,463)
Balance	$ 47,115	$ 389,913	$ 904,198	$ 904,789

SCHEDULE OF SIGNIFICANT INPUTS

SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS (Details) - Warrant [Member] - Fair Value, Inputs, Level 3 [Member] - New Electric CV Corporation [Member]	Jun. 30, 2023	Dec. 31, 2022
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, term	7 years 25 days	7 years 6 months 21 days
Measurement Input, Share Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Measurement input	0.0002	0.0006
Measurement Input, Exercise Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Measurement input	0.001	0.001
Measurement Input, Risk Free Interest Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Measurement input	3.96	3.95
Measurement Input, Price Volatility [Member]
Impairment Effects on Earnings Per Share [Line Items]
Measurement input	250.4	186.1
Measurement Input Dividend Yield [Member]
Impairment Effects on Earnings Per Share [Line Items]
Measurement input	0	0

INVESTMENTS MEASURED AT FAIR _3

INVESTMENTS MEASURED AT FAIR VALUE (Details Narrative)			6 Months Ended		12 Months Ended
INVESTMENTS MEASURED AT FAIR VALUE (Details Narrative)	Feb. 26, 2021 USD ($) $ / shares	Jul. 17, 2020 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Oct. 29, 2021 USD ($)	Mar. 02, 2020 $ / shares
Realized loss on investment			$ 10,688,542	$ 6,355,451
Unrealized loss on securities investment			17,652,880	10,766,390
Change in fair value of convertible note			0	9,123
Purchase of Investment Securities			$ 692,219	$ 6,662,017
Number of warants exercised \| shares
Warrant outstanding \| shares			634,488		634,488
New Electric CV Corporation [Member]
Number of warrant purchased \| shares		122,039,000				232,000,000
Ownership percentage		9.99%
Equity method investment number of shares acquired \| shares		1,220,390,000
Class of warrant or right, exercise price of warrants or rights \| $ / shares		$ 0.0001
Purchase of Investment Securities		$ 122,039
Number of warants exercised \| shares						232,000,000
Total consideration of warrants						$ 232,000
Warrant outstanding \| shares					988,390,000	988,390,000
New Electric CV Corporation [Member] \| Warrant [Member]
Fair value of warrants			$ 47,115		$ 327,565
Sharing Services Inc [Member] \| Measurement Input, Expected Dividend Rate [Member]
Debt securities, trading, measurement input			0
Vector Com co. Ltd [Member]
Convertible debt	$ 88,599
Debt instrument, interest rate, stated percentage	2%
Debt instrument, term	2 years
Debt instrument, convertible, conversion price \| $ / shares	$ 21.26
American Medical REIT Inc [Member]
Debt instrument, interest rate, stated percentage								8%
Fair value of warrants						$ 0
Class of warrant or right, exercise price of warrants or rights \| $ / shares								$ 5
American Medical REIT Inc [Member] \| Related Party [Member]
Notes receivable, related parties							$ 200,000

SCHEDULE OF OPERATING AND RENEW

SCHEDULE OF OPERATING AND RENEWED LEASE TERMS RENTAL (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2021
Product Liability Contingency [Line Items]
Lessee, operating lease, description	As our leases do not provide a readily determinable implicit rates, we estimate our incremental borrowing rates to discount the lease payments based on information available at lease commencement. Our incremental borrowings rates are at a range from 0.35% to 3.9% in 2023 and 2022, which were used as the discount rates.
SG AI [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		June 2023 to May 2026
SG F and B [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		October 2021 to October 2024
Singapore - Four Seasons Park [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		July 2022 to July 2024
Singapore - Hapi Cafe [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		July 2022 to June 2024
Singapore - PLQ [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		December 2022 to July 2024
HK Office [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		October 2022 to October 2024
Hong Kong - Warehouse [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		November 2022 to October 2024
Hong Kong - Shop [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		October 2022 to September 2024
South Korea - Hapi Cafe [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		August 2022 to August 2025
South Korea - HWH World [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		August 2022 to July 2025
TX [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		May 2022 – January 2023
Bethesda, Maryland, USA [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		January 2021 to March 2024
China Cafe [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		December 2022 - November 2023
China Office [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		March 2023 – March 2027

SCHEDULE OF LEASE PAYMENTS (Det

SCHEDULE OF LEASE PAYMENTS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
2024	$ 1,064,127
2025	589,037
2026	220,887
2027	29,433
Total Minimum Lease Payments	1,903,485
Less: Effect of Discounting	(69,196)
Present Value of Future Minimum Lease Payments	1,834,289	$ 1,628,039
Less: Current Obligations under Leases	(186,380)	(45,556)
Long-term Lease Obligations	$ 1,647,909	$ 1,582,483

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative)						3 Months Ended			6 Months Ended		12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative)	May 30, 2023 USD ($) a	Mar. 17, 2023 USD ($)	Dec. 31, 2018	Nov. 23, 2015 USD ($) a	May 28, 2014 USD ($) a	Jun. 30, 2023 USD ($) a ft²	Mar. 31, 2023 USD ($)	Jun. 30, 2022 USD ($) a	Jun. 30, 2023 USD ($) a ft²	Jun. 30, 2022 USD ($) a	Dec. 31, 2022 USD ($) a
Loss Contingencies [Line Items]
Area of land \| ft²						30,000			30,000
Payments for rent									$ 30,998,258
Rent expense						$ 266,103		$ 156,575	$ 525,781	$ 313,150
Lessee operating lease description									As our leases do not provide a readily determinable implicit rates, we estimate our incremental borrowing rates to discount the lease payments based on information available at lease commencement. Our incremental borrowings rates are at a range from 0.35% to 3.9% in 2023 and 2022, which were used as the discount rates.
Operating lease, right-of-use asset						1,805,482			$ 1,805,482		$ 1,614,159
Operating lease, liability						1,834,289			1,834,289		1,628,039
Enhancement fees							$ 3,433,921
Sale of land lots \| a	94
Receivebles on sale of lots	$ 5,000,000
Security deposits held in trust account						20,800,000			20,800,000
Deposits [Member]
Loss Contingencies [Line Items]
Security deposits held in trust account						$ 305,255			305,255		$ 271,480
Davidson Homes LLC [Member]
Loss Contingencies [Line Items]
Enhancement fees		$ 10,022,500
Escrow deposits		$ 1,425,000
Minimum [Member]
Loss Contingencies [Line Items]
Payments for rent									1,401
Maximum [Member]
Loss Contingencies [Line Items]
Payments for rent									$ 23,020
Lots Sales Agreement [Member] \| SeD Maryland Development LLC [Member] \| Ballenger Run [Member]
Loss Contingencies [Line Items]
Payments to acquire real estate				$ 15,700,000
Area of land \| a				197
Lots Sales Agreement [Member] \| RBG Family LLC [Member] \| Ballenger Run [Member]
Loss Contingencies [Line Items]
Payments to acquire real estate					$ 15,000,000
Area of land \| a					197
Lot Purchase Agreements [Member]
Loss Contingencies [Line Items]
Description of real estate improvements			On December 31, 2018, SeD Maryland entered into the Third Amendment to the Lot Purchase Agreement for Ballenger Run with NVR. Pursuant to the Third Amendment, SeD Maryland will convert the 5.9 acre CCRC parcel to 36 lots (the 28 feet wide villa lot) and sell to NVR. SeD Maryland pursued the required zoning approval to change the number of such lots from 85 to 121, which was approved in July 2019. Subsequently, SeD Maryland Development signed Fourth Amendment to the Lot Purchase Agreement, pursuant to which NVR agreed to purchase all of the new 121 lots.
Purchase of land lots \| a						0		0	0	3
Purchase of land lots, net \| a									479		479
Accrued balance						$ 189,475			$ 189,475		$ 189,475

SCHEDULE OF OPTION ACTIVITY (De

SCHEDULE OF OPTION ACTIVITY (Details) - USD ($)	6 Months Ended	12 Months Ended
SCHEDULE OF OPTION ACTIVITY (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Options for common shares, Outstanding at beginning	1,061,333	1,061,333
Exercise price, vested and exercisable at beginning	$ 0.09	$ 0.09
Remaining Contractual Term, outstanding	6 months	1 year	2 years
Aggregate intrinsic value, outstanding at beginning
Options for common shares, vested and exercisable at beginning	1,061,333	1,061,333
Exercise price, vested and exercisable at beginning	$ 0.09	$ 0.09
Remaining contractual term,vested and exercisable	6 months	1 year	2 years
Aggregate intrinsic value, vested and exercisable at beginning
Options for common shares, granted
Exercise price, granted
Options for common shares, exercised
Exercise price, exercised
Options for common shares, forfeited, cancelled, expired
Exercise price, forfeited, cancelled, expired
Options for common shares, Outstanding at end	1,061,333	1,061,333	1,061,333
Exercise price, outstanding at end	$ 0.09	$ 0.09	$ 0.09
Aggregate intrinsic value, outstanding at end
Options for common shares, vested and exercisable at end	1,061,333	1,061,333	1,061,333
Exercise price, vested and exercisable at end	$ 0.09	$ 0.09	$ 0.09
Aggregate intrinsic value, vested and exercisable at end

DIRECTORS AND EMPLOYEES_ BENE_3

DIRECTORS AND EMPLOYEES’ BENEFITS (Details Narrative)	6 Months Ended
DIRECTORS AND EMPLOYEES’ BENEFITS (Details Narrative)	Jun. 30, 2023 shares
Share-Based Payment Arrangement [Abstract]
Stock reserved under incentive compensation plan	25,000