Alset EHome International (AEI) 10-Q 13 May 22 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2022	May 13, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-39732
Entity Registrant Name	Alset EHome International Inc.
Entity Central Index Key	0001750106
Entity Tax Identification Number	83-1079861
Entity Incorporation, State or Country Code	NV
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		113,187,898

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current Assets:
Cash	$ 51,520,971	$ 56,061,309
Restricted Cash	2,525,182	4,740,870
Account Receivables, Net	90,407	39,622
Other Receivables	264,587	334,788
Note Receivables - Related Parties	13,281,867	12,792,671
Prepaid Expense	523,382	1,202,451
Inventory	35,582	47,290
Investment in Securities at Fair Value	50,791,684	36,337,023
Investment in Securities at Cost	99,216	99,216
Investment in Securities at Equity Method	31,766,187	30,801,129
Deposit	257,452	275,204
Total Current Assets	151,156,517	142,731,573
Real Estate
Rental Properties	25,402,436	24,820,253
Properties under Development	15,449,370	15,695,127
Operating Lease Right-Of-Use Asset	502,552	659,620
Deposit	39,653	39,653
Property and Equipment, Net	280,059	263,917
Total Assets	192,830,587	184,210,143
Current Liabilities:
Accounts Payable and Accrued Expenses	2,501,071	11,341,789
Deferred Revenue	220,015	728,343
Builder Deposits		31,553
Operating Lease Liability	168,145	283,989
Notes Payable	151,310	317,671
Notes Payable - Related Parties	950,459	833,658
Total Current Liabilities	3,991,000	13,537,003
Long-Term Liabilities:
Operating Lease Liability	345,506	383,354
Total Liabilities	4,336,506	13,920,357
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; 113,187,898 and 87,368,446 shares issued and outstanding on March 31, 2022 and December 31, 2021, respectively	113,188	87,368
Additional Paid in Capital	320,404,965	296,181,977
Accumulated Deficit	(154,700,759)	(148,233,473)
Accumulated Other Comprehensive Income	293,721	341,646
Total Alset EHome International Stockholders’ Equity	166,111,115	148,377,518
Non-controlling Interests	22,382,966	21,912,268
Total Stockholders’ Equity	188,494,081	170,289,786
Total Liabilities and Stockholders’ Equity	$ 192,830,587	$ 184,210,143

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 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	113,187,898	87,368,446
Common stock, shares outstanding	113,187,898	87,368,446

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Other Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue
Total Revenue	$ 1,952,237	$ 5,606,914
Operating Expenses
Cost of Revenue	1,114,550	3,697,854
General and Administrative	2,491,228	2,312,505
Total Operating Expenses	3,605,778	6,010,359
Operating Losses from Operations	(1,653,541)	(403,445)
Other Income (Expense)
Interest Income	172,400	30,632
Interest Expense		(53,582)
Foreign Exchange Transaction Gain	408,095	1,462,697
Unrealized Loss on Securities Investment	(3,899,015)	(9,535,009)
Realized Loss on Securities Investment	(3,436,783)	(258,245)
Loss on Investment on Security by Equity Method	(136,380)	(24,847)
Finance Costs	(448,008)	(582,868)
Other Income	1,284,893	11,256
Total Other Expense, Net	(6,054,798)	(8,949,966)
Net Loss Income Before Income Taxes	(7,708,339)	(9,353,411)
Income Tax Expense	(222,114)	(451,337)
Net Loss	(7,930,453)	(9,804,748)
Net Loss Attributable to Non-Controlling Interest	(1,463,167)	(3,569,112)
Net Loss Attributable to Common Stockholders	(6,467,286)	(6,235,636)
Other Comprehensive Loss, Net
Unrealized Loss on Securities Investment	(9,123)	(1,987)
Foreign Currency Translation Adjustment	(649,140)	(1,769,440)
Comprehensive Loss	(8,588,716)	(11,576,175)
Comprehensive Loss Attributable to Non-controlling Interests	(1,085,395)	(4,328,924)
Comprehensive Loss Attributable to Common Stockholders	$ (7,503,321)	$ (7,247,251)
Net Loss Per Share - Basic and Diluted	$ (0.07)	$ (0.73)
Weighted Average Common Shares Outstanding - Basic and Diluted	99,184,657	8,572,222
Rental [Member]
Revenue
Total Revenue	$ 232,582
Property [Member]
Revenue
Total Revenue	1,041,524	3,894,131
Biohealth [Member]
Revenue
Total Revenue	617,471	1,712,783
Other [Member]
Revenue
Total Revenue	$ 60,660

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - 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]	Alset E Home International Stockholders Equity [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2020			$ 8,570	$ 102,339,666	$ 2,143,338	$ (44,793,713)	$ 59,697,861	$ 37,980,325	$ 97,678,186
Beginning balance, shares at Dec. 31, 2020			8,570,000
Beneficial Conversion Feature Intrinsic Value, Net				50,770,192			50,770,192		50,770,192
Change in Non-Controlling Interest				76,412	(39,067)		37,345	(37,345)
Change in Unrealized Gain on Investment					(1,135)		(1,135)	(852)	(1,987)
Foreign Currency Translations					(1,010,527)		(1,010,527)	(758,913)	(1,769,440)
Net Loss						(6,235,636)	(6,235,636)	(3,569,112)	(9,804,748)
Issuance of Stock for Services			$ 10	60,890			60,900		60,900
Issuance of stock for services , shares
Transactions under Common Control				(57,190,499)			(57,190,499)		(57,190,499)
Sale of Vivacitas to Related Party				2,279,872			2,279,872		2,279,872
Purchase Stock of True Partner from Related Party				3,274,060			3,274,060		3,274,060
Subsidiary’s Issuance of Stock				46,099			46,099	34,677	80,776
Proceeds from Selling Subsidiary Equity				142,675			142,675	107,325	250,000
Distribution to Non-Controlling Shareholders								(82,250)	(82,250)
Ending balance, value at Mar. 31, 2021			$ 8,580	101,799,367	1,092,609	(51,029,349)	51,871,207	33,673,855	85,545,062
Ending balance, shares at Mar. 31, 2021			8,580,000
Beginning balance, value at Dec. 31, 2021			$ 87,368	296,181,977	341,646	(148,233,473)	148,377,518	21,912,268	170,289,786
Beginning balance, shares at Dec. 31, 2021			87,368,446
Issuance of Stock by Exercising Warrants			$ 15,820	(11,925)			3,895		3,895
Issuance of stock by excercising 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 of DSS Stock				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 Gain on Investment					(7,027)		(7,027)	(2,096)	(9,123)
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)
Transactions under Common Control
Ending balance, value at Mar. 31, 2022			$ 113,188	$ 320,404,965	$ 293,721	$ (154,700,759)	$ 166,111,115	$ 22,382,966	$ 188,494,081
Ending balance, shares at Mar. 31, 2022			113,187,898

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Cash Flows from Operating Activities
Net Loss from Operations	$ (7,930,453)	$ (9,804,748)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Depreciation	13,580	7,873
Amortization of Right-Of-Use Asset	157,068	81,013
Amortization of Debt Discount	450,000	553,961
Shared-based Compensation & Expense		134,192
Foreign Exchange Transaction Gain	(408,630)	(1,462,697)
Unrealized Loss on Securities Investment	3,899,015	9,548,251
Realized Loss on Securities Investment	3,436,783
Loss on Equity Method Investment	133,983	24,847
Changes in Operating Assets and Liabilities
Real Estate	(336,426)	441,764
Account Receivables	19,416	203,816
Prepaid Expense	679,069	(1,458,620)
Trading Securities	4,068,011	(2,452,754)
Inventory	10,902	77,709
Accounts Payable and Accrued Expenses	(8,792,327)	596,355
Accrued Interest - Related Parties		41,239
Deferred Revenue	(508,328)	563,667
Operating Lease Liability	(153,692)	(66,954)
Builder Deposits	(31,553)	(333,771)
Net Cash Used in Operating Activities	(5,293,582)	(3,304,857)
Cash Flows from Investing Activities
Purchase of Fixed Assets	(3,665)	(3,767)
Purchase of Real Estate Properties	(722,817)
Purchase of Investment Securities	(6,585,294)	(108,208)
Sales of Investment Securities to Related Party		2,480,000
Promissory Note to Related Party		(15,489)
Net Cash (Used in) Provided by Investing Activities	(7,311,776)	2,352,536
Cash Flows from Financing Activities
Conversion of Related Party Note to Common Stock	6,213,000
Proceeds from Exercise of Subsidiary Warrants		7,484
Proceeds from Sale of Subsidiary Shares		250,000
Borrowing from PPP Loan		68,502
Distribution to Non-controlling Interest Shareholders		(82,250)
Repayment to Notes Payable	(168,360)
Repayment to Notes Payable - Related Parties		(1,200,000)
Net Cash Provided by (Used in) Financing Activities	6,044,640	(956,264)
Net Decrease in Cash and Restricted Cash	(6,560,718)	(1,908,585)
Effects of Foreign Exchange Rates on Cash	(195,308)	(31,788)
Cash and Restricted Cash - Beginning of Year	60,802,179	31,235,456	$ 31,235,456
Cash and Restricted Cash- End of Period	54,046,153	29,295,083	$ 60,802,179
Supplementary Cash Flow Information
Cash Paid for Interest	1,524	6,627
Cash Paid for Taxes		45,410
Supplemental Disclosure of Non-Cash Investing and Financing Activities
Unrealized Gain (Loss) on Investment	728,449	(1,987)
Initial Recognition of ROU / Lease Liability		256,928
Acquiring True Partner Stock		10,003,689
Sale of Investment in Vivacitas to Related Party		2,279,872
Deconsolidate Alset Capital Acquisition	19,388,544
Intrinsic Value of BCF	450,000
Issuance of Stock by Exercising Warrants	3,895
Transactions under Common Control		$ 57,190,499

NATURE OF OPERATIONS AND SUMMAR

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2022
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 EHome International Inc. (the “Company” or “AEI”), formerly known as HF Enterprises Inc., was incorporated in the State of Delaware on March 7, 2018 and 1,000 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	3 Months Ended
	Mar. 31, 2022
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, 2022 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, 2021 filed on March 31, 2022. 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 March 31, 2022 and December 31, 2021, as follows: SCHEDULE OF SUBSIDIARIES Attributable interest as of, Name of subsidiary consolidated under AEI State or other jurisdiction of incorporation or organization March 31, 2022 December 31, 2021 % % 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 77.0 76.8 Singapore Construction & Development Pte. Ltd. Singapore 77.0 76.8 Art eStudio Pte. Ltd. Singapore 39.3 * 39.2 * Singapore Construction Pte. Ltd. Singapore 77.0 76.8 Global BioMedical Pte. Ltd. Singapore 77.0 76.8 Alset Innovation Pte. Ltd. Singapore 77.0 76.8 Health Wealth Happiness Pte. Ltd. Singapore 77.0 76.8 SeD Capital Pte. Ltd. Singapore 77.0 76.8 LiquidValue Asset Management Pte. Ltd. Singapore 77.0 76.8 Alset Solar Limited Hong Kong 77.0 76.8 Alset F&B One Pte. Ltd Singapore 69.3 69.2 Global TechFund of Fund Pte. Ltd. Singapore 77.0 76.8 Singapore eChainLogistic Pte. Ltd. Singapore 77.0 76.8 BMI Capital Partners International Limited. Hong Kong 77.0 76.8 SeD Perth Pty. Ltd. Australia 77.0 76.8 SeD Intelligent Home Inc. United States of America 77.0 76.8 LiquidValue Development Inc. United States of America 77.0 76.8 Alset EHome Inc. United States of America 77.0 76.8 SeD USA, LLC United States of America 77.0 76.8 150 Black Oak GP, Inc. United States of America 77.0 76.8 SeD Development USA Inc. United States of America 77.0 76.8 150 CCM Black Oak, Ltd. United States of America 77.0 76.8 SeD Texas Home, LLC United States of America 77.0 76.8 SeD Ballenger, LLC United States of America 77.0 76.8 SeD Maryland Development, LLC United States of America 64.3 64.2 SeD Development Management, LLC United States of America 65.5 65.3 SeD Builder, LLC United States of America 77.0 76.8 GigWorld Inc. United States of America 76.8 76.6 HotApp BlockChain Pte. Ltd. Singapore 76.8 76.6 HotApp International Limited Hong Kong 76.8 76.6 HWH International, Inc. (Delaware) United States of America 77.0 76.8 Health Wealth & Happiness Inc. United States of America 77.0 76.8 HWH Multi-Strategy Investment, Inc. United States of America 77.0 76.8 SeD REIT Inc. United States of America 77.0 76.8 Gig Stablecoin Inc. United States of America 76.8 76.6 HWH World Inc. United States of America 76.8 76.6 HWH World Pte. Ltd. Singapore 76.8 76.6 UBeauty Limited Hong Kong 77.0 76.8 WeBeauty Korea Inc Korea 77.0 76.8 HWH World Limited Hong Kong 77.0 76.8 HWH World Inc. Korea 77.0 76.8 Alset BioHealth Pte. Ltd. Singapore 77.0 76.8 Alset Energy Pte. Ltd. Singapore 77.0 76.8 Alset Payment Inc. (now known as GDC REIT Inc.) United States of America 77.0 76.8 Alset World Pte. Ltd. Singapore 77.0 76.8 BioHealth Water Inc. United States of America 77.0 76.8 Impact BioHealth Pte. Ltd. Singapore 77.0 76.8 American Home REIT Inc. United States of America 77.0 76.8 Alset Solar Inc. United States of America 61.6 61.5 HWH KOR Inc. United States of America 77.0 76.8 Open House Inc. United States of America 77.0 76.8 Open Rental Inc. United States of America 77.0 76.8 Hapi Cafe Inc. (Nevada) United States of America 77.0 76.8 Global Solar REIT Inc. United States of America 77.0 76.8 OpenBiz Inc. United States of America 77.0 76.8 Hapi Cafe Inc. (Texas) United States of America 100 100 HWH (S) Pte. Ltd. Singapore 77.0 76.8 True Partner International Limited Hong Kong 100 100 LiquidValue Development Pte. Ltd. Singapore 100 100 LiquidValue Development Limited Hong Kong 100 100 EPowerTech Inc. United States of America 100 100 Alset EPower Inc. United States of America 100 100 AHR Asset Management Inc. United States of America 77.0 76.8 HWH World Inc. (Nevada) United States of America 77.0 76.8 Alset F&B Holdings Pte. Ltd. Singapore 77.0 76.8 Credas Capital Pte. Ltd. Singapore 38.5 * 38.4 * Credas Capital GmbH Switzerland 38.5 * 38.4 * Smart Reward Express Limited Hong Kong 38.4 * 38.3 * Partners HWH Pte. Ltd. Singapore 77.0 76.8 AHR Texas Two LLC United States of America 77.0 76.8 AHR Black Oak One LLC United States of America 77.0 76.8 Hapi Air Inc. United States of America 88.5 88.4 AHR Texas Three, LLC United States of America 77.0 76.8 Alset Capital Pte. Ltd. Singapore 100 100 Hapi Cafe Korea, Inc. Korea 100 100 Green Energy Inc. United States of America 100 100 Green Energy Management Inc. United States of America 100 100 Alset Metaverse Inc. United States of America 95.6 95.6 Alset Management Group Inc. United States of America 79.7 88.2 Alset Acquisition Sponsor, LLC United States of America 79.7 79.6 Alset Capital Acquisition Corp. United States of America 23.4 79.6 Alset Spac Group Inc. United States of America 79.7 79.6 Alset Mining Pte. Ltd. Singapore 77.0 - Alset Inc. United States of America 100 - Hapi Travel Pte. Ltd. Singapore 77.0 - Hapi WealthBuilder Pte. Ltd. Singapore 77.0 - * 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. Transactions between Entities under Common Control On March 12, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with Chan Heng Fai, the founder, Chairman and Chief Executive Officer of the Company, for four proposed transactions, consisting of (i) purchase of certain warrants (the “Warrants”) to purchase 1,500,000,000 28,363,966 173,395 62,122,908 6,729,629 4,775,523 28,653,138 63,920,129 0.001 5.59 On October 15, 2020, American Pacific Bancorp (which subsequently became a majority-owned subsidiary of the Company) entered into an acquisition agreement to acquire 3,500,001 100 1,500,000 250,000 The common control transactions resulted in the following basis of accounting for the financial reporting periods: ● The acquisition of the Warrants and True Partner stock were accounted for prospectively as of March 12, 2021 and they did not represent a change in reporting entity. ● The acquisition of LVD, APB and HFL was under common control and was consolidated in accordance with ASC 850-50. The consolidated financial statements were retrospectively adjusted for the acquisition of LVD, APB and HFL, and the operating results of LVD, APB and HFL as of January 1, 2020 for comparative purposes. AEI’s stock price was $ 10.03 50,770,192 63,920,128 306,438 2,123 9,163,965 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 2,082,860 4,399,984 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 is required to maintain Australian Dollar 50,000 37,580 36,316 The Company puts money into brokerage accounts specifically for equity investment. As of March 31, 2022 and December 31, 2021, the cash balance in these brokerage accounts was $ 404,742 304,570 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 March 31, 2022 and December 31, 2021, the balance of account receivables was $ 90,407 39,622 0 2,500 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 March 31, 2022 and December 31, 2021, 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 December 31, 2021, inventory consisted of finished goods from HWH World Inc. As of March 31, 2022, inventory consisted of finished goods from HWH World Inc. and Hapi Cafe Korea Inc. 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. Amarantus BioScience Holdings (“AMBS”) and True Partner Capital Holding Limited (“True Partner”) are publicly traded companies. The Company does not have significant influence over AMBS and True Partner, as the Company is the beneficial owner of approximately 4.3 15.5 On April 12, 2021 the Company acquired 6,500,000 650,000 18 During the year ended December 31, 2021, the Company’s subsidiaries established 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 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. Holista CollTech Limited (“Holista”), DSS, Inc. (“DSS”) and American Premium Water Corp (“APW”) 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 March 31, 2022 and December 31, 2021, the Company owned approximately 28.21 24.9 ● The Company has significant influence over Holista as the Company and its CEO are the beneficial owner of approximately 15.8 ● The Company has significant influence over APW as the Company is the beneficial owner of approximately 7.7 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 startup company, in conjunction with the Company lending two $200,000 promissory notes. For further details on this transaction, refer to Note 8 - Related Party Transactions, Note Receivable from a Related Party Company 0 15.8 The Company held a stock option to purchase 250,000 1 0 Sale of Investment in Vivacitas to DSS 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 in Class A Shares of Novum Alpha Global Opportunity Digital Asset Fund I SP, a segregated portfolio of Novum Alpha SPC (“Novum Alpha Fund”). On February 3, 2022 Alset Capital Acquisition Corp. (“Alset Capital”), a special purpose acquisition company sponsored by the Company and certain affiliates, closed its initial public offering of 7,500,000 10 23.4 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. The Company had an equity holding in Vivacitas Oncology Inc. (“Vivacitas”), a private company that is currently not listed on an exchange. We measured Vivacitas at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment of the same issuer. Our ownership in Vivacitas was sold on March 18, 2021 to DSS for $ 2,480,000 2,279,872 Sale of Investment in Vivacitas to DSS 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 less than 3.4 % of American Medical REIT Inc. (“AMRE”) as of March 31, 2022, a startup REIT company concentrating on medical real estate. AMRE acquires state-of-the-art, purpose-built healthcare facilities and leases them to leading clinical operators with dominant market share under secure triple net leases. AMRE targets hospitals (both Critical Access and Specialty Surgical), Physician Group Practices, Ambulatory Surgical Centers, and other licensed medical treatment facilities. Chan Heng Fai, our CEO, is the executive chairman and director of AMRE. LiquidValue did not invest equity but provided a loan to AMRE (for further details on this transaction, refer Note 8, Related Party Transactions). On balance sheet, the prorate loss from AMRE was not recorded as a liability because to the Company is not liable for the obligations of AMRE and also not committed to provide additional financial support. Joint Venture with Novum On April 20, 2021, one of Company’s indirect subsidiaries, SeD Capital Pte. Ltd. (“SeD Capital”), entered into joint venture agreement with a digital asset management firm Novum Alpha Pte Ltd (“Novum”). Pursuant to this agreement, SeD Capital will own 50 50 American Pacific Bancorp, Inc. Pursuant to Securities Purchase Agreement from March 12, 2021 the Company purchased of 4,775,523 6,666,700 DSS, Inc. 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 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 2.6 2.9 51,999 141,343 30,942,472 30,801,129 Ketomei Pte Ltd On June 10, 2021 the Company’s indirect subsidiary Hapi Cafe Inc. (“Hapi Cafe”) lent $76,723 to Ketomei Pte Ltd (“Ketomei”). On March 21, 2022 Hapi Cafe entered into an agreement pursuant to which the principle of the loan together with accrued interest were converted into an investment in Ketomei. At the same time, Hapi Cafe invested additional $179,595 in Ketomei. After the conversion and fund investment the Company holds 28% of Ketomei. Ketomei is in the business of selling cooked food and drinks. As of March 31, 2022 the Company recognized investment loss of $3,273 and investment in Ketomei was $253,045 at March 31, 2021. 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 $ 50,000 676 9,799 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. HWH World Company Limited HWH World Co. is a direct sales company in Thailand. The Company has a 19 187,500 51 236,699 236,699 American Medical REIT Inc. The Company had 3.4 200,000 8,350,000 8 200,000 8,350,000 93 200,000 15.8 8,350,000 8,901,285 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 $ 0.4 1.2 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. 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 months ended on March 31, 2022 and 2021. 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. During the three months ended March 31, 2022 and the year ended December 31, 2021, the Company signed multiple purchase agreements to acquire 3 and 109 homes in Montgomery and Harris Counties, Texas, respectively. By March 31, 2022, all of the 112 homes were closed with an aggregate purchase cost of $ 25,663,582 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 months end March 31, 2022 and 2021. 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, which represented approximately 32 69 ● 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 months ended March 31, 2022, the Company didn’t 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 realize the revenue more quickly. The selling prices range from $ 3,000 4,500 77,012 107,071 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 its products to its third-party independent distributors (“Distributors”). The Company generally recognizes revenue when product is shipped to its Distributors. The Company’s Distributors may receive distributor allowances, which are comprised of discounts, rebates and wholesale commission payments from the Company. Distributor allowances resulting from the Company’s sales of its products to its Distributors are recorded against net sales because the distributor allowances represent discounts from the suggested retail price. In addition to distributor allowances, the Company compensates its sales leader Distributors with leadership incentives for services rendered, relating to the

CONCENTRATIONS

CONCENTRATIONS	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022 and December 31, 2021, uninsured cash and restricted cash balances were $ 51,171,108 57,905,303 For the three months ended March 31, 2022, three customers accounted for approximately 41 52 7 97 3

SEGMENTS

SEGMENTS	3 Months Ended
	Mar. 31, 2022
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 three months ended March 31, 2022 and 2021: SCHEDULE OF SEGMENT INFORMATION Real Estate Digital Transformation Technology Biohealth Business Other Total Three Months Ended on March 31, 2022 Revenue $ 1,274,106 $ - $ 617,471 $ 60,660 $ 1,952,237 Cost of Sales (1,093,709 ) - (12,038 ) (8,803 ) (1,114,550 ) Gross Margin 180,397 - 605,433 51,857 837,687 Operating Expenses (536,765 ) (114,263 ) (620,342 ) (1,219,858 ) (2,491,228 ) Operating Loss (356,368 ) (114,263 ) (14,909 ) (1,168,001 ) (1,653,541 ) Other Income (Expense) 98 (455,000 ) (1,205,349 ) (4,394,547 ) (6,054,798 ) Net Loss Before Income Tax (356,270 ) (569,263 ) (1,220,258 ) (5,562,548 ) (7,708,339 ) Real Estate Digital Transformation Technology Biohealth Business Other Total Three Months Ended on March 31, 2021 Revenue $ 3,894,131 $ - $ 1,712,783 $ - $ 5,606,914 Cost of Sales (3,614,832 ) - (83,022 ) - (3,697,854 ) Gross Margin 279,299 - 1,629,761 - 1,909,060 Operating Expenses (359,489 ) (30,128 ) (846,480 ) (1,076,408 ) (2,312,505 ) Operating (Loss) Income (80,190 ) (30,128 ) 783,281 (1,076,408 ) (403,445 ) Other Expense (9,873 ) (36,471 ) (8,371,117 ) (532,505 ) (8,949,966 ) Net Loss Before Income Tax (90,063 ) (66,599 ) (7,587,836 ) (1,608,913 ) (9,353,411 ) March 31, 2022 Cash and Restricted Cash $ 4,613,299 $ 210,576 $ 2,443,494 $ 46,778,784 $ 54,046,153 Total Assets 53,290,942 1,708,769 9,199,987 128,630,889 192,830,587 December 31, 2021 Cash and Restricted Cash $ 7,493,921 $ 245,780 $ 2,629,464 $ 50,433,014 $ 60,802,179 Total Assets 55,465,600 2,199,466 11,056,779 115,488,298 184,210,143

REAL ESTATE ASSETS

REAL ESTATE ASSETS	3 Months Ended
	Mar. 31, 2022
Real Estate [Abstract]
REAL ESTATE ASSETS	5. REAL ESTATE ASSETS As of March 31, 2022 and December 31, 2021, real estate assets consisted of the following: SCHEDULE OF REAL ESTATE ASSETS March 31, 2022 December 31, 2021 Construction in Progress $ 7,319,106 $ 8,597,023 Land Held for Development 8,130,264 7,098,104 Rental Properties, net 25,402,436 24,820,253 Total Real Estate Assets $ 40,851,806 $ 40,515,380 Single family residential properties As of March 31, 2022 and December 31, 2021, the Company owned 112 and 109 Single Family Residential Properties (“SFRs”) in Montgomery and Harris Counties, Texas, respectively. The Company’s aggregate investment in those SFRs was $ 25.7 140,635 0 The following table presents the summary of our SRFs as of March 31, 2022: SUMMARY OF SINGLE FAMILY RESIDENTIAL PROPERTIES Number of Homes Aggregate investment Average Investment per Home SFRs 112 $ 25,663,582 $ 229,139

BUILDER DEPOSITS

BUILDER DEPOSITS	3 Months Ended
	Mar. 31, 2022
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 is entitled to purchase 479 64,000,000 3 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	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	7. NOTES PAYABLE As of March 31, 2022 and December 31, 2021, notes payable consisted of the following: SCHEDULE OF NOTES PAYABLE March 31, 2022 December 31, 2021 PPP Loan 68,502 68,502 Australia Loan - 162,696 Hire Purchase 82,808 86,473 Total notes payable $ 151,310 $ 317,671 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 the outstanding balance of the revolving loan was $0 381,823 2,300,000 300,000 On June 18, 2020, Alset EHome Inc. (“Alset EHome”), a wholly owned subsidiary of LiquidValue Development Inc., entered into a Loan Agreement with Manufacturers and Traders Trust Company (the “Lender”). Pursuant to the Loan Agreement, the Lender provided a non-revolving loan to Alset EHome in an aggregate amount of up to $ 2,990,000 July 1, 2022 20,000,000 During the year ended December 31, 2020, Alset EHome borrowed $ 664,810 61,679 42,906 664,810 25,225 42,907 Paycheck Protection Program Loan On February 11, 2021, the Company entered into a five year note with M&T Bank with a principal amount of $ 68,502 1.00 The PPP Term Note is 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 68,502 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 500,000 4.48 4.49 4.12 4.58 179,000 April 30, 2022 Singapore Car Loan On May 17, 2021, Alset International Limited entered into a Hire Purchase 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 . Alset International paid an initial deposit of $ 78,640 , and would make monthly instalment of approximately $ 1,300 , including interest of 1.88 % per annum , for the 84

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	8. RELATED PARTY TRANSACTIONS Personal Guarantees by Directors As of March 31, 2022 and December 31, 2021, a director of the Company had provided personal guarantees amounting to approximately $ 500,000 Purchase of Shares and Warrants from APW On July 17, 2020, the Company purchased 122,039,000 9.99 1,220,390,000 0.0001 122,039 860,342 815,514 1,009,854 945,769 1,067,808 122,039 Sale of Investment in Vivacitas to DSS On March 18, 2021, the Company sold equity investment in Vivacitas, a U.S.-based biopharmaceutical company, equaling to 2,480,000 250,000 1 2,480,000 200,128 2,279,872 Purchase 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 Notes Payable Chan Heng Fai provided an interest-free, due on demand advance to LiquidValue Development Pte. Ltd. and its subsidiary LiquidValue Development Limited for the general operations. As of March 31, 2022 and December 31, 2021, the outstanding balance was approximately $ 820,113 Chan Heng Fai provided an interest-free, due on demand advance to Alset EHome International for the Company’s general operations. The advance was paid back during the year ended December 31, 2021 and as of March 31, 2022 and December 31, 2021, the outstanding balance was $ 0 Chan Heng Fai provided an interest-free, due on demand advance to SeD Perth Pty. Ltd. for its general operations. As of March 31, 2022 and December 31, 2021, the outstanding balance was $ 14,017 13,546 On August 20, 2020, the Company acquired 30,000,000 1,333,429 1,333,429 0 On March 12, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with Chan Heng Fai, the founder, Chairman and Chief Executive Officer of the Company, for four proposed transactions, consisting of (i) purchase of certain warrants (the “Warrants”) to purchase 1,500,000,000 28,363,966 173,395 62,122,908 6,729,629 4,775,523 28,653,138 63,920,129 0.001 5.59 10.03 50,770,192 63,920,128 306,438 2,123 9,163,965 On May 14, 2021, the Company borrowed S$ 7,395,472 5,545,495 0 Chan Heng Fai provided an interest-free, due on demand advance to HengFeng Finance Limited for the general operations. As of March 31, 2022 and December 31, 2021, the outstanding balance was $ 0 Management Fees MacKenzie Equity Partners, owned by Charles MacKenzie, a Director of the Company’s subsidiary LiquidValue Development, has had a consulting agreement with the Company since 2015. Per the terms of the agreement, as amended on January 1, 2018, the Company has paid a monthly fee of $ 20,000 60,000 60,000 120,000 20,000 80,000 Notes Receivable from Related Party Companies 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 payable in two, three years and 25 months 5.00 The amount of the warrants equals to the note principle 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 0 167,000 130,000 On January 24, 2017, SeD Capital Pte Ltd, a 100 350,000 The term of the loan was two years, with an interest rate of 3% per annum for the first year and 5% per annum for the second year. The expiration term was renewed as due on demand after two years with 5% per annum interest rate 350,000 61,555 412,754 As of March 31, 2022, the Company provided advances for operation of $ 236,699 19 On October 13, 2021 BMI Capital Partners International Limited (“BMI”) entered into loan agreement with Liquid Value Asset Management Limited (“LVAML”), pursuant to which BMI agreed to lend $ 3,000,000 to LVAML. The loan has variable interest rate and matures on October 12, 2022. As of March 31, 2022 and December 31, 2021 LVAML owes $ 2,971,494 and $ 2,987,039 , respectively. During 2021 the Company estimated $ 4,800,000 1.2 million of overpayment to Chan Heng Fai. As of March 31, 2022 Chan Heng Fai owes $ 1,185,251 to the Company. Chan Heng Fai paid the overpayment back in April 2022. In first quarter of 2022, the Company lent a non-interest bearing loan of $ 476,250 100 476,250 The Company paid some operating expenses for Alset Capital Acquisition Corp., a special purpose acquisition company of which the Company holds 23.4 7,171 0 Loan to Employees On November 24, 2020, American Pacific Bancorp. Inc. lent $ 560,000 6 November 23, 2023 This loan was secured by an irrevocable letter of instruction on 80,000 shares of Alset EHome International 280,000 6 November 23, 2023 This loan was secured by an irrevocable letter of instruction on 40,000 shares of Alset EHome International 840,000 28,031

EQUITY

EQUITY	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
EQUITY	9. 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 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 January 19, 2021, the Company issued 10,000 60,900 On May 3, 2021, the Company entered into a Loan and Exchange Agreement with its Chief Executive Officer, Chan Heng Fai pursuant to which he loaned the Company his shares of Common Stock of the Company by exchanging 6,380,000 6,380 6,380,000 6,380 On May 12, 2021, the Company entered into an Exchange Agreement with Chan Heng Fai, pursuant to which he converted $ 13,000,000 2,132 2,132,000 2,132 On May 10, 2021, the Company entered into an underwriting agreement with Aegis Capital Corp., as the sole book-running manager and representative of the underwriters named therein (the “Underwriters”), relating to an underwritten public offering (the “May Offering”) of (i) 4,700,637 5.07 0.001 5.07 6.59 1,611,000 5.06 1,611,000 The Company also granted the Underwriters a 45-day over-allotment option to purchase up to 808,363 808,363 808,363 404,181 808,363 808,363 808,363 5.07 808,363 1,364,025 6,598 8,487,324 39,765,440 The Company incurred approximately $ 88,848 The following table presents net funds received from the May Offering and warrants exercised as of March 31, 2022. SCHEDULE OF NET FUNDS RECEIVED ON OFFERING AND WARRANTS EXERCISED Shares Par value Amount received Offering 4,700,637 $ 4,701 $ 29,145,056 Exercise of Pre-Funded Units 1,611,000 $ 1,611 $ 16,110 Exercise of Underwriter’s Series A Warrants 808,363 $ 808 $ 3,755,774 Exercise of Series A and Series B Warrants 1,367,324 $ 1,367 $ 6,937,347 Offering Expenses - $ - $ (88,848 ) Total 8,487,324 $ 8,487 $ 39,765,439 On July 27, 2021, the Company entered into another underwriting agreement with Aegis Capital Corp., as the sole book-running manager and representative of the underwriters named therein (the “Underwriters”), relating to an underwritten public offering (the “July Offering”) of (i) 5,324,139 0.001 2.12 9,770,200 9,770,200 2.11 33,392,444 The Company granted the Underwriters a 45-day over-allotment option to purchase up to 2,264,150 7.0 1.5 520,754 125 2.65 24 2,264,150 4,386,998 The Pre-funded Warrants were offered and sold to purchasers whose purchase of Common Stock in the Offering would otherwise result in the purchaser, together with its affiliates and certain related parties, beneficially owning more than 4.99% (or, at the election of the purchaser, 9.99%) of the Company’s outstanding Common Stock immediately following the consummation of the Offering in lieu of Common Stock that would otherwise result in the purchaser’s beneficial ownership exceeding 4.99% of the Company’s outstanding Common Stock (or, at the election of the purchaser, 9.99%). Each Pre-funded Warrant is exercisable for one share of Common Stock at an exercise price of $0.01 per share. The Pre-funded Warrants are immediately exercisable and may be exercised at any time until all of the Pre-funded Warrants are exercised in full The Company incurred approximately $ 49,553 The following table presents net funds received from the July Offering and warrants exercised as of March 31, 2022. Shares Par value Amount received Offering 5,324,139 $ 5,324 $ 28,957,297 Exercise of Pre-Funded Units 9,770,200 $ 9,770 $ 97,702 Exercise of Underwriter’s Over-Allotment Option 2,264,150 $ 2,264 $ 4,386,998 Offering Expenses - $ - $ (49,553 ) Total 17,358,489 $ 17,358 $ 33,392,444 On December 5, 2021, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Aegis Capital Corp., as the sole book-running manager and representative of the underwriters named therein (the “Underwriters”), relating to an underwritten public offering (the “December Offering”) of (i) 18,076,666 0.001 0.60 31,076,666 31,076,666 0.599 27,231,875 The Company granted the Underwriters a 45-day over-allotment option to purchase up to 7,500,000 7 1 7,500,000 15 0.60 4,115,000 The Company granted the Underwriters a 45-day over-allotment option to purchase up to 7,500,000 7 1 7,500,000 15 0.60 4,115,000 The Pre-funded Warrants were offered and sold to purchasers whose purchase of Common Stock in the Offering would otherwise result in the purchaser, together with its affiliates and certain related parties, beneficially owning more than 4.99% (or, at the election of the purchaser, 9.99%) of the Company’s outstanding Common Stock immediately following the consummation of the Offering. Each Pre-funded Warrant is exercisable for one share of Common Stock at an exercise price of $0.001 per share. The Pre-funded Warrants are immediately exercisable and may be exercised at any time until all of the Pre-funded Warrants are exercised in full. At March 31, 2022 31,076,666 warrants were exercised, some in cashless exercise transactions The Company incurred approximately $ 40,621 The following table presents net funds received from the December Offering and warrants exercised as of March 31, 2022. Shares Par value Amount received Offering 18,923,334 $ 18,923 $ 27,263,673 Exercise of Pre-Funded Units 15,223,333 $ 15,223 $ 8,823 Exercise of Underwriter’s Over-Allotment Option 7,500,000 $ 7,500 $ 4,115,000 Offering Expenses - $ - $ (40,621 ) Total 41,646,667 $ 41,647 $ 31,346,875 On March 31, 2022, there were 113,187,898 The following table summarizes the warrant activity for the three months ended March 31, 2022. 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, 2021 28,533,147 $ 1.79 1.88 $ - Warrants Vested and exercisable at December 31, 2021 28,533,147 $ 1.79 1.88 $ - Granted - - Exercised (15,843,378 ) 0.001 Forfeited, cancelled, expired - - Warrants Outstanding as of March 31, 2022 12,689,769 $ 4.02 3.99 $ - Warrants Vested and exercisable at March 31, 2022 12,689,769 $ 4.02 3.99 $ - GigWorld Inc. Sale of Shares During the three months ended, March 31, 2021, the Company sold 250,000 250,000 505,551,376 506,898,576 99 During the three months ended March 31, 2021, the sales of GigWorld’s shares were de minimis compared to its outstanding shares and did not change the minority interest. Distribution to Minority Shareholder During the three months ended March 31, 2021, SeD Maryland Development LLC Board approved the payment distribution plan to members and paid $ 82,250 Changes of Ownership of Alset International In the year ended December 31, 2021, Alset International issued 1,721,303,416 0.04 60,300,464 58 73,292 1,500,000 6,137,800 76.8 77.0   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

LEASE INCOME

LEASE INCOME	3 Months Ended
	Mar. 31, 2022
Lease Income
LEASE INCOME	10. LEASE INCOME The Company generally rents its SFRs under lease agreements with a term of one year SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS 2022 $ 594,866 2023 90,575 2024 7,450 Total Future Receipts $ 692,891 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 March 31, 2022 and 2021, property management fees incurred by the property managers were $ 11,025 0 25,790 0

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	11. 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, 2022 $ (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 Unrealized Gains and Losses on Security Investment Foreign Currency Translations Change in Minority Interest Total Balance at January 1, 2021 $ (48,758 ) $ 2,258,017 $ (65,921 ) $ 2,143,338 Other Comprehensive Income (1,135 ) (1,010,527 ) (39,067 ) (1,050,729 ) Balance at March 31, 2021 $ (49,893 ) $ 1,247,490 $ (104,988 ) $ 1,092,609

INVESTMENTS MEASURED AT FAIR VA

INVESTMENTS MEASURED AT FAIR VALUE	3 Months Ended
	Mar. 31, 2022
Investments, All Other Investments [Abstract]
INVESTMENTS MEASURED AT FAIR VALUE	12. 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 March 31, 2022 and December 31, 2021: SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS Amount at Fair Value Measurement Using Amount at Cost Level 1 Level 2 Level 3 Fair Value March 31, 2022 Assets Investment Securities- Fair Value $ 76,264,051 $ 47,389,726 $ - $ - $ 47,389,726 Investment Securities- Trading 2,387,149 2,397,169 - - 2,397,169 Convertible Note Receivable 138,599 - - 89,275 89,275 Warrants - American Premium Water - - - 815,514 815,514 Warrants - AMRE - - - - - Total $ 78,789,799 $ 49,786,895 $ - $ 904,789 $ 50,691,684 Investment Securities - Fair Value NAV as Practical Expedient 100,000 Total Investment in securities at Fair Value 50,791,684 Amount at Fair Value Measurement Using Amount at Cost Level 1 Level 2 Level 3 Fair Value December 31, 2021 Assets Investment Securities- Fair Value $ 72,000,301 $ 25,320,694 $ - $ - $ 25,320,694 Investment Securities- Trading 9,809,778 9,908,077 - - 9,908,077 Convertible Note Receivable 138,599 - - 98,398 98,398 Warrants - American Premium Water 696,791 - - 1,009,854 1,009,854 Warrants - AMRE - - - - - Total Investment in securities at Fair Value $ 82,645,469 $ 35,228,771 $ - $ 1,108,252 $ 36,337,023 Realized loss on investment securities for the three months ended March 31, 2022 was $ 3,436,783 258,245 3,899,015 9,535,009 9,123 1,987 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 local stock exchange to calculate fair value. The following chart shows details of the fair value of equity security investment at March 31, 2022 and December 31, 2021, respectively. SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT Share price Market Value 3/31/2022 Shares 3/31/2022 Valuation DSS (Related Party) $ 0.573 23,875,139 $ 13,680,455 Investment in Securities at Fair Value AMBS (Related Party) $ 0.008 20,000,000 $ 158,000 Investment in Securities at Fair Value Holista (Related Party) $ 0.025 43,626,621 $ 1,111,173 Investment in Securities at Fair Value American Premium Water (Related Party) $ 0.002 354,039,000 $ 531,059 Investment in Securities at Fair Value True Partner $ 0.112 62,122,908 $ 6,981,617 Investment in Securities at Fair Value Value Exchange $ 0.230 6,500,000 $ 1,495,000 Investment in Securities at Fair Value Alset Capital Acquisition - Common Stock (Related Party) $ 9.860 1,940,625 $ 19,134,563 Investment in Securities at Fair Value Alset Capital Acquisition – Unit (Related Party) $ 10.080 426,375 $ 4,297,860 Investment in Securities at Fair Value Trading Stocks $ 2,397,170 Investment in Securities at Fair Value Total Level 1 Equity Securities $ 49,786,896 Nervotech N/A 1,666 $ 37,045 Investment in Securities at Cost Hyten Global 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 $ 49,886,112 Share price Market Value 12/31/2021 Shares 12/31/2021 Valuation DSS (Related Party) $ 0.672 19,888,262 $ 13,364,912 Investment in Securities at Fair Value AMBS (Related Party) $ 0.016 20,000,000 $ 328,000 Investment in Securities at Fair Value Holista (Related Party) $ 0.034 43,626,621 $ 1,489,179 Investment in Securities at Fair Value American Premium Water (Related Party) $ 0.002 354,039,000 $ 778,886 Investment in Securities at Fair Value True Partner $ 0.119 62,122,908 $ 7,409,717 Investment in Securities at Fair Value Value Exchange $ 0.300 6,500,000 $ 1,950,000 Investment in Securities at Fair Value Trading Stocks $ 9,908,077 Investment in Securities at Fair Value Total Level 1 Equity Securities $ 35,228,771 Nervotech N/A 1,666 $ 37,045 Investment in Securities at Cost Hyten Global 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 $ 35,327,987 DSS convertible preferred stock During the three months ended March 31, 2021, Global BioMedical Pte Ltd. held 42,575 6,570,216 Sharing Services Convertible Note The fair value of the Sharing Services Convertible Note under level 3 category as of March 31, 2022 and December 31, 2021 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions: SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS March 31, 2022 December 31, 2021 Dividend yield 0.00 % 0.00 % Expected volatility 126.23 % 138.85 % Risk free interest rate 3.25 % 3.25 % Contractual term (in years) 0.51 0.76 Exercise price $ 0.15 $ 0.15 We assumed dividend yield rate is 0.00% 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 months ended March 31, 2022 and 2021: SCHEDULE OF CHANGE IN FAIR VALUE Total Balance at January 1, 2022 $ 1,108,252 Total losses (203,463 ) Balance at March 31, 2022 $ 904,789 Total Balance at January 1, 2021 $ 66,978 Total losses (1,987 ) Balance at March 31, 2021 $ 64,991 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 startup 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 122,039 232,000,000 232,000,000 232,000 988,390,000 815,514 1,009,854 The fair value of the APW warrants under level 3 category as of March 31, 2022 and December 31, 2021 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions: SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS March 31, 2022 December 31, 2021 Stock Price $ 0.0015 $ 0.0022 Exercise price 0.001 0.001 Risk free interest rate 2.39 % 1.48 % Annualized volatility 111.5 % 186.5 % Year to maturity 8.31 8.58

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	13. 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 March 31, 2022 and 2021, NVR purchased 3 27 479 476 As part of the contract with NVR, upon establishment of FFB assessments on the lots, the Company is obligated to credit NVR with an amount equal to one year of FFB assessment per each lot purchased by NVR. As of March 31, 2022 and December 31, 2021 the accrued balance due to NVR was $ 189,475 188,125 Leases The Company leases offices in Maryland, Singapore, Magnolia, Texas, Hong Kong and South Korea through leased spaces aggregating approximately 15,811 2,265 21,500 156,470 140,271 SCHEDULE OF OPERATING AND RENEWED LEASE TERMS RENTAL Office Location Lease Term as of December 31, 2021 Singapore - AI June 2021 to May 2022 Singapore – F&B October 2021 to October 2024 Hong Kong October 2020 to October 2022 South Korea August 2020 to August 2022 Magnolia, Texas, USA November 2021 to April 2022 Bethesda, Maryland, USA January 2021 to March 2024 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 3.9% in 2022 and 2021, which were used as the discount rates 502,552 513,651 659,620 667,343 The table below summarizes future payments due under these leases as of March 31, 2022. For the Years Ended March 31: SCHEDULE OF LEASE PAYMENTS 2022 302,207 2023 185,111 2024 36,398 Total Minimum Lease Payments 523,716 Less: Effect of Discounting (10,065 ) Present Value of Future Minimum Lease Payments 513,651 Less: Current Obligations under Leases (168,145 ) Long-term Lease Obligations $ 345,506

DIRECTORS AND EMPLOYEES_ BENEFI

DIRECTORS AND EMPLOYEES’ BENEFITS	3 Months Ended
	Mar. 31, 2022
Share-Based Payment Arrangement [Abstract]
DIRECTORS AND EMPLOYEES’ BENEFITS	14. DIRECTORS AND EMPLOYEES’ BENEFITS Stock Option plans AEI The Company previously reserved 500,000 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 March 31, 2021: SCHEDULE OF OPTION ACTIVITY Options for Common Shares Exercise Price Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding as of January 1, 2021 1,061,333 $ 0.09 3.00 $ - Vested and exercisable at January 1, 2021 1,061,333 $ 0.09 3.00 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Outstanding as of December 31, 2021 1,061,333 $ 0.09 2.00 $ - Vested and exercisable at December 31, 2021 1,061,333 $ 0.09 2.00 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Outstanding as of March 31, 2022 1,061,333 $ 0.09 1.75 $ - Vested and exercisable at March 31, 2022 1,061,333 $ 0.09 1.75 $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS On April 8, 2022 the Company received confirmation from Small Business Administration that the PPP loan together with accrued interest was fully forgiven. On April 11, 2022 the Company filed 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 On April 29, 2022 Chan Heng Fai paid back the overpayment made to him of $ 1,185,251

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2022
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, 2022 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, 2021 filed on March 31, 2022. 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 March 31, 2022 and December 31, 2021, as follows: SCHEDULE OF SUBSIDIARIES Attributable interest as of, Name of subsidiary consolidated under AEI State or other jurisdiction of incorporation or organization March 31, 2022 December 31, 2021 % % 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 77.0 76.8 Singapore Construction & Development Pte. Ltd. Singapore 77.0 76.8 Art eStudio Pte. Ltd. Singapore 39.3 * 39.2 * Singapore Construction Pte. Ltd. Singapore 77.0 76.8 Global BioMedical Pte. Ltd. Singapore 77.0 76.8 Alset Innovation Pte. Ltd. Singapore 77.0 76.8 Health Wealth Happiness Pte. Ltd. Singapore 77.0 76.8 SeD Capital Pte. Ltd. Singapore 77.0 76.8 LiquidValue Asset Management Pte. Ltd. Singapore 77.0 76.8 Alset Solar Limited Hong Kong 77.0 76.8 Alset F&B One Pte. Ltd Singapore 69.3 69.2 Global TechFund of Fund Pte. Ltd. Singapore 77.0 76.8 Singapore eChainLogistic Pte. Ltd. Singapore 77.0 76.8 BMI Capital Partners International Limited. Hong Kong 77.0 76.8 SeD Perth Pty. Ltd. Australia 77.0 76.8 SeD Intelligent Home Inc. United States of America 77.0 76.8 LiquidValue Development Inc. United States of America 77.0 76.8 Alset EHome Inc. United States of America 77.0 76.8 SeD USA, LLC United States of America 77.0 76.8 150 Black Oak GP, Inc. United States of America 77.0 76.8 SeD Development USA Inc. United States of America 77.0 76.8 150 CCM Black Oak, Ltd. United States of America 77.0 76.8 SeD Texas Home, LLC United States of America 77.0 76.8 SeD Ballenger, LLC United States of America 77.0 76.8 SeD Maryland Development, LLC United States of America 64.3 64.2 SeD Development Management, LLC United States of America 65.5 65.3 SeD Builder, LLC United States of America 77.0 76.8 GigWorld Inc. United States of America 76.8 76.6 HotApp BlockChain Pte. Ltd. Singapore 76.8 76.6 HotApp International Limited Hong Kong 76.8 76.6 HWH International, Inc. (Delaware) United States of America 77.0 76.8 Health Wealth & Happiness Inc. United States of America 77.0 76.8 HWH Multi-Strategy Investment, Inc. United States of America 77.0 76.8 SeD REIT Inc. United States of America 77.0 76.8 Gig Stablecoin Inc. United States of America 76.8 76.6 HWH World Inc. United States of America 76.8 76.6 HWH World Pte. Ltd. Singapore 76.8 76.6 UBeauty Limited Hong Kong 77.0 76.8 WeBeauty Korea Inc Korea 77.0 76.8 HWH World Limited Hong Kong 77.0 76.8 HWH World Inc. Korea 77.0 76.8 Alset BioHealth Pte. Ltd. Singapore 77.0 76.8 Alset Energy Pte. Ltd. Singapore 77.0 76.8 Alset Payment Inc. (now known as GDC REIT Inc.) United States of America 77.0 76.8 Alset World Pte. Ltd. Singapore 77.0 76.8 BioHealth Water Inc. United States of America 77.0 76.8 Impact BioHealth Pte. Ltd. Singapore 77.0 76.8 American Home REIT Inc. United States of America 77.0 76.8 Alset Solar Inc. United States of America 61.6 61.5 HWH KOR Inc. United States of America 77.0 76.8 Open House Inc. United States of America 77.0 76.8 Open Rental Inc. United States of America 77.0 76.8 Hapi Cafe Inc. (Nevada) United States of America 77.0 76.8 Global Solar REIT Inc. United States of America 77.0 76.8 OpenBiz Inc. United States of America 77.0 76.8 Hapi Cafe Inc. (Texas) United States of America 100 100 HWH (S) Pte. Ltd. Singapore 77.0 76.8 True Partner International Limited Hong Kong 100 100 LiquidValue Development Pte. Ltd. Singapore 100 100 LiquidValue Development Limited Hong Kong 100 100 EPowerTech Inc. United States of America 100 100 Alset EPower Inc. United States of America 100 100 AHR Asset Management Inc. United States of America 77.0 76.8 HWH World Inc. (Nevada) United States of America 77.0 76.8 Alset F&B Holdings Pte. Ltd. Singapore 77.0 76.8 Credas Capital Pte. Ltd. Singapore 38.5 * 38.4 * Credas Capital GmbH Switzerland 38.5 * 38.4 * Smart Reward Express Limited Hong Kong 38.4 * 38.3 * Partners HWH Pte. Ltd. Singapore 77.0 76.8 AHR Texas Two LLC United States of America 77.0 76.8 AHR Black Oak One LLC United States of America 77.0 76.8 Hapi Air Inc. United States of America 88.5 88.4 AHR Texas Three, LLC United States of America 77.0 76.8 Alset Capital Pte. Ltd. Singapore 100 100 Hapi Cafe Korea, Inc. Korea 100 100 Green Energy Inc. United States of America 100 100 Green Energy Management Inc. United States of America 100 100 Alset Metaverse Inc. United States of America 95.6 95.6 Alset Management Group Inc. United States of America 79.7 88.2 Alset Acquisition Sponsor, LLC United States of America 79.7 79.6 Alset Capital Acquisition Corp. United States of America 23.4 79.6 Alset Spac Group Inc. United States of America 79.7 79.6 Alset Mining Pte. Ltd. Singapore 77.0 - Alset Inc. United States of America 100 - Hapi Travel Pte. Ltd. Singapore 77.0 - Hapi WealthBuilder Pte. Ltd. Singapore 77.0 - * 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.
Transactions between Entities under Common Control	Transactions between Entities under Common Control On March 12, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with Chan Heng Fai, the founder, Chairman and Chief Executive Officer of the Company, for four proposed transactions, consisting of (i) purchase of certain warrants (the “Warrants”) to purchase 1,500,000,000 28,363,966 173,395 62,122,908 6,729,629 4,775,523 28,653,138 63,920,129 0.001 5.59 On October 15, 2020, American Pacific Bancorp (which subsequently became a majority-owned subsidiary of the Company) entered into an acquisition agreement to acquire 3,500,001 100 1,500,000 250,000 The common control transactions resulted in the following basis of accounting for the financial reporting periods: ● The acquisition of the Warrants and True Partner stock were accounted for prospectively as of March 12, 2021 and they did not represent a change in reporting entity. ● The acquisition of LVD, APB and HFL was under common control and was consolidated in accordance with ASC 850-50. The consolidated financial statements were retrospectively adjusted for the acquisition of LVD, APB and HFL, and the operating results of LVD, APB and HFL as of January 1, 2020 for comparative purposes. AEI’s stock price was $ 10.03 50,770,192 63,920,128 306,438 2,123 9,163,965
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 2,082,860 4,399,984 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 is required to maintain Australian Dollar 50,000 37,580 36,316 The Company puts money into brokerage accounts specifically for equity investment. As of March 31, 2022 and December 31, 2021, the cash balance in these brokerage accounts was $ 404,742 304,570
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 March 31, 2022 and December 31, 2021, the balance of account receivables was $ 90,407 39,622 0 2,500 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 March 31, 2022 and December 31, 2021, 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 December 31, 2021, inventory consisted of finished goods from HWH World Inc. As of March 31, 2022, inventory consisted of finished goods from HWH World Inc. and Hapi Cafe Korea Inc. 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. Amarantus BioScience Holdings (“AMBS”) and True Partner Capital Holding Limited (“True Partner”) are publicly traded companies. The Company does not have significant influence over AMBS and True Partner, as the Company is the beneficial owner of approximately 4.3 15.5 On April 12, 2021 the Company acquired 6,500,000 650,000 18 During the year ended December 31, 2021, the Company’s subsidiaries established 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 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. Holista CollTech Limited (“Holista”), DSS, Inc. (“DSS”) and American Premium Water Corp (“APW”) 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 March 31, 2022 and December 31, 2021, the Company owned approximately 28.21 24.9 ● The Company has significant influence over Holista as the Company and its CEO are the beneficial owner of approximately 15.8 ● The Company has significant influence over APW as the Company is the beneficial owner of approximately 7.7 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 startup company, in conjunction with the Company lending two $200,000 promissory notes. For further details on this transaction, refer to Note 8 - Related Party Transactions, Note Receivable from a Related Party Company 0 15.8 The Company held a stock option to purchase 250,000 1 0 Sale of Investment in Vivacitas to DSS 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 in Class A Shares of Novum Alpha Global Opportunity Digital Asset Fund I SP, a segregated portfolio of Novum Alpha SPC (“Novum Alpha Fund”). On February 3, 2022 Alset Capital Acquisition Corp. (“Alset Capital”), a special purpose acquisition company sponsored by the Company and certain affiliates, closed its initial public offering of 7,500,000 10 23.4 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. The Company had an equity holding in Vivacitas Oncology Inc. (“Vivacitas”), a private company that is currently not listed on an exchange. We measured Vivacitas at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment of the same issuer. Our ownership in Vivacitas was sold on March 18, 2021 to DSS for $ 2,480,000 2,279,872 Sale of Investment in Vivacitas to DSS 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 less than 3.4 % of American Medical REIT Inc. (“AMRE”) as of March 31, 2022, a startup REIT company concentrating on medical real estate. AMRE acquires state-of-the-art, purpose-built healthcare facilities and leases them to leading clinical operators with dominant market share under secure triple net leases. AMRE targets hospitals (both Critical Access and Specialty Surgical), Physician Group Practices, Ambulatory Surgical Centers, and other licensed medical treatment facilities. Chan Heng Fai, our CEO, is the executive chairman and director of AMRE. LiquidValue did not invest equity but provided a loan to AMRE (for further details on this transaction, refer Note 8, Related Party Transactions). On balance sheet, the prorate loss from AMRE was not recorded as a liability because to the Company is not liable for the obligations of AMRE and also not committed to provide additional financial support. Joint Venture with Novum On April 20, 2021, one of Company’s indirect subsidiaries, SeD Capital Pte. Ltd. (“SeD Capital”), entered into joint venture agreement with a digital asset management firm Novum Alpha Pte Ltd (“Novum”). Pursuant to this agreement, SeD Capital will own 50 50 American Pacific Bancorp, Inc. Pursuant to Securities Purchase Agreement from March 12, 2021 the Company purchased of 4,775,523 6,666,700 DSS, Inc. 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 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 2.6 2.9 51,999 141,343 30,942,472 30,801,129 Ketomei Pte Ltd On June 10, 2021 the Company’s indirect subsidiary Hapi Cafe Inc. (“Hapi Cafe”) lent $76,723 to Ketomei Pte Ltd (“Ketomei”). On March 21, 2022 Hapi Cafe entered into an agreement pursuant to which the principle of the loan together with accrued interest were converted into an investment in Ketomei. At the same time, Hapi Cafe invested additional $179,595 in Ketomei. After the conversion and fund investment the Company holds 28% of Ketomei. Ketomei is in the business of selling cooked food and drinks. As of March 31, 2022 the Company recognized investment loss of $3,273 and investment in Ketomei was $253,045 at March 31, 2021. 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 $ 50,000 676 9,799 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. HWH World Company Limited HWH World Co. is a direct sales company in Thailand. The Company has a 19 187,500 51 236,699 236,699 American Medical REIT Inc. The Company had 3.4 200,000 8,350,000 8 200,000 8,350,000 93 200,000 15.8 8,350,000 8,901,285
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 $ 0.4 1.2 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. 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 months ended on March 31, 2022 and 2021. 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. During the three months ended March 31, 2022 and the year ended December 31, 2021, the Company signed multiple purchase agreements to acquire 3 and 109 homes in Montgomery and Harris Counties, Texas, respectively. By March 31, 2022, all of the 112 homes were closed with an aggregate purchase cost of $ 25,663,582 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 months end March 31, 2022 and 2021.
Revenue Recognition and Cost of Revenue	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, which represented approximately 32 69 ● 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 months ended March 31, 2022, the Company didn’t 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 realize the revenue more quickly. The selling prices range from $ 3,000 4,500 77,012 107,071 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 its products to its third-party independent distributors (“Distributors”). The Company generally recognizes revenue when product is shipped to its Distributors. The Company’s Distributors may receive distributor allowances, which are comprised of discounts, rebates and wholesale commission payments from the Company. Distributor allowances resulting from the Company’s sales of its products to its Distributors are recorded against net sales because the distributor allowances represent discounts from the suggested retail price. In addition to distributor allowances, the Company compensates its sales leader Distributors with leadership incentives for services rendered, relating to the development, retention, and management of their sales organizations. Leadership incentives are payable based on achieved sales volume, which are recorded in general and administrative expenses. The Company recognizes revenue when it ships products. The Company receives the net sales price in cash or through credit card payments at the point of sale. If a Distributor returns a product to the Company on a timely basis, he/she may obtain a replacement product from the Company for such returned products. In addition, the Company maintains a buyback program pursuant to which it will repurchase products sold to a Distributor who has decided to leave the business. Allowances for product returns, primarily in connection with the Company’s buyback program, 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. ● Annual Membership The Company collects an annual membership fee from its Distributors. The fee is fixed, paid in full at the time of joining the membership and non-refundable. The membership provides the member access to purchase products at a discount, access to certain back-office services, receive commissions for signing up new members, and attend corporate events. The Company recognizes revenue associated with the membership over the period of the membership. Before the membership fee is recognized as revenue, it is recorded as deferred revenue. Deferred revenue relating to membership was $ 220,015 728,343 Other Businesses ● Killiney Koptiam’s Franchise The Company, through Alset F&B One Pte. Ltd. (“Alset F&B”), acquired a restaurant franchise license at the end of 2021 and has since commenced operations. This license will allow Alset F&B to operate a Killiney Kopitiam restaurant in Singapore. Killiney Kopitiam is a Singapore-based chain of mass-market, traditional kopitiam style service cafes selling toast products, soft-boiled eggs and coffee. ● Remaining performance obligations As of March 31, 2022 and December 31, 2021, 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 months ended on March 31, 2022 and 2021, the Company recorded $ 0 73,292
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”) and South Korean Won (“KRW”), 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 $ 408,095 1,462,697 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 and KRW, 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 $ 649,140 1,769,440
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 March 31, 2022 and December 31, 2021, the aggregate non-controlling interests in the Company were $ 22,382,966 21,912,268
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 estates. 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 March 31, 2022 and December 31, 2021, the capitalized financing costs were $ 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. 202108, “Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers.” ASU 202108 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 year 2022. Accounting pronouncement not yet adopted 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 is currently evaluating the impact of ASU 2016-13 on its future consolidated financial statements. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of Reference Rate Reform on Financial Reporting 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)	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022 and December 31, 2021, as follows: SCHEDULE OF SUBSIDIARIES Attributable interest as of, Name of subsidiary consolidated under AEI State or other jurisdiction of incorporation or organization March 31, 2022 December 31, 2021 % % 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 77.0 76.8 Singapore Construction & Development Pte. Ltd. Singapore 77.0 76.8 Art eStudio Pte. Ltd. Singapore 39.3 * 39.2 * Singapore Construction Pte. Ltd. Singapore 77.0 76.8 Global BioMedical Pte. Ltd. Singapore 77.0 76.8 Alset Innovation Pte. Ltd. Singapore 77.0 76.8 Health Wealth Happiness Pte. Ltd. Singapore 77.0 76.8 SeD Capital Pte. Ltd. Singapore 77.0 76.8 LiquidValue Asset Management Pte. Ltd. Singapore 77.0 76.8 Alset Solar Limited Hong Kong 77.0 76.8 Alset F&B One Pte. Ltd Singapore 69.3 69.2 Global TechFund of Fund Pte. Ltd. Singapore 77.0 76.8 Singapore eChainLogistic Pte. Ltd. Singapore 77.0 76.8 BMI Capital Partners International Limited. Hong Kong 77.0 76.8 SeD Perth Pty. Ltd. Australia 77.0 76.8 SeD Intelligent Home Inc. United States of America 77.0 76.8 LiquidValue Development Inc. United States of America 77.0 76.8 Alset EHome Inc. United States of America 77.0 76.8 SeD USA, LLC United States of America 77.0 76.8 150 Black Oak GP, Inc. United States of America 77.0 76.8 SeD Development USA Inc. United States of America 77.0 76.8 150 CCM Black Oak, Ltd. United States of America 77.0 76.8 SeD Texas Home, LLC United States of America 77.0 76.8 SeD Ballenger, LLC United States of America 77.0 76.8 SeD Maryland Development, LLC United States of America 64.3 64.2 SeD Development Management, LLC United States of America 65.5 65.3 SeD Builder, LLC United States of America 77.0 76.8 GigWorld Inc. United States of America 76.8 76.6 HotApp BlockChain Pte. Ltd. Singapore 76.8 76.6 HotApp International Limited Hong Kong 76.8 76.6 HWH International, Inc. (Delaware) United States of America 77.0 76.8 Health Wealth & Happiness Inc. United States of America 77.0 76.8 HWH Multi-Strategy Investment, Inc. United States of America 77.0 76.8 SeD REIT Inc. United States of America 77.0 76.8 Gig Stablecoin Inc. United States of America 76.8 76.6 HWH World Inc. United States of America 76.8 76.6 HWH World Pte. Ltd. Singapore 76.8 76.6 UBeauty Limited Hong Kong 77.0 76.8 WeBeauty Korea Inc Korea 77.0 76.8 HWH World Limited Hong Kong 77.0 76.8 HWH World Inc. Korea 77.0 76.8 Alset BioHealth Pte. Ltd. Singapore 77.0 76.8 Alset Energy Pte. Ltd. Singapore 77.0 76.8 Alset Payment Inc. (now known as GDC REIT Inc.) United States of America 77.0 76.8 Alset World Pte. Ltd. Singapore 77.0 76.8 BioHealth Water Inc. United States of America 77.0 76.8 Impact BioHealth Pte. Ltd. Singapore 77.0 76.8 American Home REIT Inc. United States of America 77.0 76.8 Alset Solar Inc. United States of America 61.6 61.5 HWH KOR Inc. United States of America 77.0 76.8 Open House Inc. United States of America 77.0 76.8 Open Rental Inc. United States of America 77.0 76.8 Hapi Cafe Inc. (Nevada) United States of America 77.0 76.8 Global Solar REIT Inc. United States of America 77.0 76.8 OpenBiz Inc. United States of America 77.0 76.8 Hapi Cafe Inc. (Texas) United States of America 100 100 HWH (S) Pte. Ltd. Singapore 77.0 76.8 True Partner International Limited Hong Kong 100 100 LiquidValue Development Pte. Ltd. Singapore 100 100 LiquidValue Development Limited Hong Kong 100 100 EPowerTech Inc. United States of America 100 100 Alset EPower Inc. United States of America 100 100 AHR Asset Management Inc. United States of America 77.0 76.8 HWH World Inc. (Nevada) United States of America 77.0 76.8 Alset F&B Holdings Pte. Ltd. Singapore 77.0 76.8 Credas Capital Pte. Ltd. Singapore 38.5 * 38.4 * Credas Capital GmbH Switzerland 38.5 * 38.4 * Smart Reward Express Limited Hong Kong 38.4 * 38.3 * Partners HWH Pte. Ltd. Singapore 77.0 76.8 AHR Texas Two LLC United States of America 77.0 76.8 AHR Black Oak One LLC United States of America 77.0 76.8 Hapi Air Inc. United States of America 88.5 88.4 AHR Texas Three, LLC United States of America 77.0 76.8 Alset Capital Pte. Ltd. Singapore 100 100 Hapi Cafe Korea, Inc. Korea 100 100 Green Energy Inc. United States of America 100 100 Green Energy Management Inc. United States of America 100 100 Alset Metaverse Inc. United States of America 95.6 95.6 Alset Management Group Inc. United States of America 79.7 88.2 Alset Acquisition Sponsor, LLC United States of America 79.7 79.6 Alset Capital Acquisition Corp. United States of America 23.4 79.6 Alset Spac Group Inc. United States of America 79.7 79.6 Alset Mining Pte. Ltd. Singapore 77.0 - Alset Inc. United States of America 100 - Hapi Travel Pte. Ltd. Singapore 77.0 - Hapi WealthBuilder Pte. Ltd. Singapore 77.0 - * 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)	3 Months Ended
	Mar. 31, 2022
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 three months ended March 31, 2022 and 2021: SCHEDULE OF SEGMENT INFORMATION Real Estate Digital Transformation Technology Biohealth Business Other Total Three Months Ended on March 31, 2022 Revenue $ 1,274,106 $ - $ 617,471 $ 60,660 $ 1,952,237 Cost of Sales (1,093,709 ) - (12,038 ) (8,803 ) (1,114,550 ) Gross Margin 180,397 - 605,433 51,857 837,687 Operating Expenses (536,765 ) (114,263 ) (620,342 ) (1,219,858 ) (2,491,228 ) Operating Loss (356,368 ) (114,263 ) (14,909 ) (1,168,001 ) (1,653,541 ) Other Income (Expense) 98 (455,000 ) (1,205,349 ) (4,394,547 ) (6,054,798 ) Net Loss Before Income Tax (356,270 ) (569,263 ) (1,220,258 ) (5,562,548 ) (7,708,339 ) Real Estate Digital Transformation Technology Biohealth Business Other Total Three Months Ended on March 31, 2021 Revenue $ 3,894,131 $ - $ 1,712,783 $ - $ 5,606,914 Cost of Sales (3,614,832 ) - (83,022 ) - (3,697,854 ) Gross Margin 279,299 - 1,629,761 - 1,909,060 Operating Expenses (359,489 ) (30,128 ) (846,480 ) (1,076,408 ) (2,312,505 ) Operating (Loss) Income (80,190 ) (30,128 ) 783,281 (1,076,408 ) (403,445 ) Other Expense (9,873 ) (36,471 ) (8,371,117 ) (532,505 ) (8,949,966 ) Net Loss Before Income Tax (90,063 ) (66,599 ) (7,587,836 ) (1,608,913 ) (9,353,411 ) March 31, 2022 Cash and Restricted Cash $ 4,613,299 $ 210,576 $ 2,443,494 $ 46,778,784 $ 54,046,153 Total Assets 53,290,942 1,708,769 9,199,987 128,630,889 192,830,587 December 31, 2021 Cash and Restricted Cash $ 7,493,921 $ 245,780 $ 2,629,464 $ 50,433,014 $ 60,802,179 Total Assets 55,465,600 2,199,466 11,056,779 115,488,298 184,210,143

REAL ESTATE ASSETS (Tables)

REAL ESTATE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2022
Real Estate [Abstract]
SCHEDULE OF REAL ESTATE ASSETS	As of March 31, 2022 and December 31, 2021, real estate assets consisted of the following: SCHEDULE OF REAL ESTATE ASSETS March 31, 2022 December 31, 2021 Construction in Progress $ 7,319,106 $ 8,597,023 Land Held for Development 8,130,264 7,098,104 Rental Properties, net 25,402,436 24,820,253 Total Real Estate Assets $ 40,851,806 $ 40,515,380
SUMMARY OF SINGLE FAMILY RESIDENTIAL PROPERTIES	The following table presents the summary of our SRFs as of March 31, 2022: SUMMARY OF SINGLE FAMILY RESIDENTIAL PROPERTIES Number of Homes Aggregate investment Average Investment per Home SFRs 112 $ 25,663,582 $ 229,139

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	As of March 31, 2022 and December 31, 2021, notes payable consisted of the following: SCHEDULE OF NOTES PAYABLE March 31, 2022 December 31, 2021 PPP Loan 68,502 68,502 Australia Loan - 162,696 Hire Purchase 82,808 86,473 Total notes payable $ 151,310 $ 317,671

EQUITY (Tables)

EQUITY (Tables)	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
SCHEDULE OF NET FUNDS RECEIVED ON OFFERING AND WARRANTS EXERCISED	The following table presents net funds received from the May Offering and warrants exercised as of March 31, 2022. SCHEDULE OF NET FUNDS RECEIVED ON OFFERING AND WARRANTS EXERCISED Shares Par value Amount received Offering 4,700,637 $ 4,701 $ 29,145,056 Exercise of Pre-Funded Units 1,611,000 $ 1,611 $ 16,110 Exercise of Underwriter’s Series A Warrants 808,363 $ 808 $ 3,755,774 Exercise of Series A and Series B Warrants 1,367,324 $ 1,367 $ 6,937,347 Offering Expenses - $ - $ (88,848 ) Total 8,487,324 $ 8,487 $ 39,765,439 The following table presents net funds received from the July Offering and warrants exercised as of March 31, 2022. Shares Par value Amount received Offering 5,324,139 $ 5,324 $ 28,957,297 Exercise of Pre-Funded Units 9,770,200 $ 9,770 $ 97,702 Exercise of Underwriter’s Over-Allotment Option 2,264,150 $ 2,264 $ 4,386,998 Offering Expenses - $ - $ (49,553 ) Total 17,358,489 $ 17,358 $ 33,392,444 The following table presents net funds received from the December Offering and warrants exercised as of March 31, 2022. Shares Par value Amount received Offering 18,923,334 $ 18,923 $ 27,263,673 Exercise of Pre-Funded Units 15,223,333 $ 15,223 $ 8,823 Exercise of Underwriter’s Over-Allotment Option 7,500,000 $ 7,500 $ 4,115,000 Offering Expenses - $ - $ (40,621 ) Total 41,646,667 $ 41,647 $ 31,346,875
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, 2021 28,533,147 $ 1.79 1.88 $ - Warrants Vested and exercisable at December 31, 2021 28,533,147 $ 1.79 1.88 $ - Granted - - Exercised (15,843,378 ) 0.001 Forfeited, cancelled, expired - - Warrants Outstanding as of March 31, 2022 12,689,769 $ 4.02 3.99 $ - Warrants Vested and exercisable at March 31, 2022 12,689,769 $ 4.02 3.99 $ -

LEASE INCOME (Tables)

LEASE INCOME (Tables)	3 Months Ended
	Mar. 31, 2022
Lease Income
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS	SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS 2022 $ 594,866 2023 90,575 2024 7,450 Total Future Receipts $ 692,891

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 $ (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 Unrealized Gains and Losses on Security Investment Foreign Currency Translations Change in Minority Interest Total Balance at January 1, 2021 $ (48,758 ) $ 2,258,017 $ (65,921 ) $ 2,143,338 Other Comprehensive Income (1,135 ) (1,010,527 ) (39,067 ) (1,050,729 ) Balance at March 31, 2021 $ (49,893 ) $ 1,247,490 $ (104,988 ) $ 1,092,609

INVESTMENTS MEASURED AT FAIR _2

INVESTMENTS MEASURED AT FAIR VALUE (Tables)	3 Months Ended
	Mar. 31, 2022
Net Investment Income [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 March 31, 2022 and December 31, 2021: SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS Amount at Fair Value Measurement Using Amount at Cost Level 1 Level 2 Level 3 Fair Value March 31, 2022 Assets Investment Securities- Fair Value $ 76,264,051 $ 47,389,726 $ - $ - $ 47,389,726 Investment Securities- Trading 2,387,149 2,397,169 - - 2,397,169 Convertible Note Receivable 138,599 - - 89,275 89,275 Warrants - American Premium Water - - - 815,514 815,514 Warrants - AMRE - - - - - Total $ 78,789,799 $ 49,786,895 $ - $ 904,789 $ 50,691,684 Investment Securities - Fair Value NAV as Practical Expedient 100,000 Total Investment in securities at Fair Value 50,791,684 Amount at Fair Value Measurement Using Amount at Cost Level 1 Level 2 Level 3 Fair Value December 31, 2021 Assets Investment Securities- Fair Value $ 72,000,301 $ 25,320,694 $ - $ - $ 25,320,694 Investment Securities- Trading 9,809,778 9,908,077 - - 9,908,077 Convertible Note Receivable 138,599 - - 98,398 98,398 Warrants - American Premium Water 696,791 - - 1,009,854 1,009,854 Warrants - AMRE - - - - - Total Investment in securities at Fair Value $ 82,645,469 $ 35,228,771 $ - $ 1,108,252 $ 36,337,023
SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT	SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT Share price Market Value 3/31/2022 Shares 3/31/2022 Valuation DSS (Related Party) $ 0.573 23,875,139 $ 13,680,455 Investment in Securities at Fair Value AMBS (Related Party) $ 0.008 20,000,000 $ 158,000 Investment in Securities at Fair Value Holista (Related Party) $ 0.025 43,626,621 $ 1,111,173 Investment in Securities at Fair Value American Premium Water (Related Party) $ 0.002 354,039,000 $ 531,059 Investment in Securities at Fair Value True Partner $ 0.112 62,122,908 $ 6,981,617 Investment in Securities at Fair Value Value Exchange $ 0.230 6,500,000 $ 1,495,000 Investment in Securities at Fair Value Alset Capital Acquisition - Common Stock (Related Party) $ 9.860 1,940,625 $ 19,134,563 Investment in Securities at Fair Value Alset Capital Acquisition – Unit (Related Party) $ 10.080 426,375 $ 4,297,860 Investment in Securities at Fair Value Trading Stocks $ 2,397,170 Investment in Securities at Fair Value Total Level 1 Equity Securities $ 49,786,896 Nervotech N/A 1,666 $ 37,045 Investment in Securities at Cost Hyten Global 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 $ 49,886,112 Share price Market Value 12/31/2021 Shares 12/31/2021 Valuation DSS (Related Party) $ 0.672 19,888,262 $ 13,364,912 Investment in Securities at Fair Value AMBS (Related Party) $ 0.016 20,000,000 $ 328,000 Investment in Securities at Fair Value Holista (Related Party) $ 0.034 43,626,621 $ 1,489,179 Investment in Securities at Fair Value American Premium Water (Related Party) $ 0.002 354,039,000 $ 778,886 Investment in Securities at Fair Value True Partner $ 0.119 62,122,908 $ 7,409,717 Investment in Securities at Fair Value Value Exchange $ 0.300 6,500,000 $ 1,950,000 Investment in Securities at Fair Value Trading Stocks $ 9,908,077 Investment in Securities at Fair Value Total Level 1 Equity Securities $ 35,228,771 Nervotech N/A 1,666 $ 37,045 Investment in Securities at Cost Hyten Global 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 $ 35,327,987
Sharing Services Convertible Note [Member]
Net Investment Income [Line Items]
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS	The fair value of the Sharing Services Convertible Note under level 3 category as of March 31, 2022 and December 31, 2021 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions: SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS March 31, 2022 December 31, 2021 Dividend yield 0.00 % 0.00 % Expected volatility 126.23 % 138.85 % Risk free interest rate 3.25 % 3.25 % Contractual term (in years) 0.51 0.76 Exercise price $ 0.15 $ 0.15
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 months ended March 31, 2022 and 2021: SCHEDULE OF CHANGE IN FAIR VALUE Total Balance at January 1, 2022 $ 1,108,252 Total losses (203,463 ) Balance at March 31, 2022 $ 904,789 Total Balance at January 1, 2021 $ 66,978 Total losses (1,987 ) Balance at March 31, 2021 $ 64,991
APW Warrants [Member]
Net Investment Income [Line Items]
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS	The fair value of the APW warrants under level 3 category as of March 31, 2022 and December 31, 2021 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions: SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS March 31, 2022 December 31, 2021 Stock Price $ 0.0015 $ 0.0022 Exercise price 0.001 0.001 Risk free interest rate 2.39 % 1.48 % Annualized volatility 111.5 % 186.5 % Year to maturity 8.31 8.58

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2022
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 2021 to May 2022 Singapore – F&B October 2021 to October 2024 Hong Kong October 2020 to October 2022 South Korea August 2020 to August 2022 Magnolia, Texas, USA November 2021 to April 2022 Bethesda, Maryland, USA January 2021 to March 2024
SCHEDULE OF LEASE PAYMENTS	The table below summarizes future payments due under these leases as of March 31, 2022. For the Years Ended March 31: SCHEDULE OF LEASE PAYMENTS 2022 302,207 2023 185,111 2024 36,398 Total Minimum Lease Payments 523,716 Less: Effect of Discounting (10,065 ) Present Value of Future Minimum Lease Payments 513,651 Less: Current Obligations under Leases (168,145 ) Long-term Lease Obligations $ 345,506

DIRECTORS AND EMPLOYEES_ BENE_2

DIRECTORS AND EMPLOYEES’ BENEFITS (Tables)	3 Months Ended
	Mar. 31, 2022
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 March 31, 2021: SCHEDULE OF OPTION ACTIVITY Options for Common Shares Exercise Price Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding as of January 1, 2021 1,061,333 $ 0.09 3.00 $ - Vested and exercisable at January 1, 2021 1,061,333 $ 0.09 3.00 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Outstanding as of December 31, 2021 1,061,333 $ 0.09 2.00 $ - Vested and exercisable at December 31, 2021 1,061,333 $ 0.09 2.00 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Outstanding as of March 31, 2022 1,061,333 $ 0.09 1.75 $ - Vested and exercisable at March 31, 2022 1,061,333 $ 0.09 1.75 $ -

NATURE OF OPERATIONS AND SUMM_2

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended
	Mar. 31, 2022shares
Chan Heng Fai [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Common stock, new issuance	1,000

SCHEDULE OF SUBSIDIARIES (Detai

SCHEDULE OF SUBSIDIARIES (Details)		3 Months Ended
		Mar. 31, 2022	Dec. 31, 2021	Jan. 24, 2021	Dec. 31, 2020
Alset Global Pte Ltd [Member]
Name of subsidiary		Alset Global Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		100.00%	100.00%
Alset Business Development Pte Ltd [Member]
Name of subsidiary		Alset Business Development Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		100.00%	100.00%
Globale Health Limited [Member]
Name of subsidiary		Global eHealth Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Equity method investment, ownership percentage		100.00%	100.00%
Alset International Inc [Member]
Name of subsidiary		Alset International Limited
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%			76.80%
Singapore Construction & Development Pte. Ltd. [Member]
Name of subsidiary		Singapore Construction & Development Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%			76.80%
Art eStudio Pte. Ltd. [Member]
Name of subsidiary		Art eStudio Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage	[1]	39.30%			39.20%
Singapore Construction Pte. Ltd. [Member]
Name of subsidiary		Singapore Construction Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%			76.80%
Global Bio Medical Pte Ltd [Member]
Name of subsidiary		Global BioMedical Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%			76.80%
Alset Innovation Pte Ltd [Member]
Name of subsidiary		Alset Innovation Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%			76.80%
Health Wealth Happiness Pte Ltd [Member]
Name of subsidiary		Health Wealth Happiness Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%			76.80%
SeD Capital Pte Ltd [Member]
Name of subsidiary		SeD Capital Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%			76.80%
Liquid Value Asset Management Pte Ltd [Member]
Name of subsidiary		LiquidValue Asset Management Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%			76.80%	[1]
Alset Solar Limited [Member]
Name of subsidiary		Alset Solar Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Equity method investment, ownership percentage		77.00%	76.80%
Alset FB one P te Ltd [Member]
Name of subsidiary		Alset F&B One Pte. Ltd
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		69.30%	69.20%
Global Tech Fund of Fund Pte Ltd [Member]
Name of subsidiary		Global TechFund of Fund Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%	76.80%
Singapore EChain Logistic Pte Ltd [Member]
Name of subsidiary		Singapore eChainLogistic Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%	76.80%
BMI Capital Partners International Limited [Member]
Name of subsidiary		BMI Capital Partners International Limited.
State or other jurisdiction of incorporation or organization		Hong Kong
Equity method investment, ownership percentage		77.00%	76.80%
SeD Perth Pty Ltd [Member]
Name of subsidiary		SeD Perth Pty. Ltd.
State or other jurisdiction of incorporation or organization		Australia
Equity method investment, ownership percentage		77.00%	76.80%	100.00%
SeD Intelligent Home Inc [Member]
Name of subsidiary		SeD Intelligent Home Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%			76.80%
Liquid Value Development Inc [Member]
Name of subsidiary		LiquidValue Development Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Alset EHome Inc [Member]
Name of subsidiary		Alset EHome Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
SeD USALLC [Member]
Name of subsidiary		SeD USA, LLC
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
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
Equity method investment, ownership percentage		77.00%	76.80%
SeD Development USA Inc [Member]
Name of subsidiary		SeD Development USA Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
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
Equity method investment, ownership percentage		77.00%	76.80%
SeD Texas Home LLC [Member]
Name of subsidiary		SeD Texas Home, LLC
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Se D Ballenger LLC [Member]
Name of subsidiary		SeD Ballenger, LLC
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
SeD Maryland Development LLC [Member]
Name of subsidiary		SeD Maryland Development, LLC
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		64.30%	64.20%
SeD Development Management LLC [Member]
Name of subsidiary		SeD Development Management, LLC
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		65.50%	65.30%
SeD Builder LLC [Member]
Name of subsidiary		SeD Builder, LLC
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Gig World Inc [Member]
Name of subsidiary		GigWorld Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		76.80%	76.60%
Hot App Block Chain Pte .Ltd [Member]
Name of subsidiary		HotApp BlockChain Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		76.80%	76.60%
Hot App International Limited [Member]
Name of subsidiary		HotApp International Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Equity method investment, ownership percentage		76.80%	76.60%
HWH International Inc [Member]
Name of subsidiary		HWH International, Inc. (Delaware)
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Health Wealth Happiness Inc [Member]
Name of subsidiary		Health Wealth & Happiness Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
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
Equity method investment, ownership percentage		77.00%	76.80%
SeD REIT Inc [Member]
Name of subsidiary		SeD REIT Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Gig Stablecoin Inc [Member]
Name of subsidiary		Gig Stablecoin Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		76.80%	76.60%
HWH World Inc [Member]
Name of subsidiary		HWH World Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		76.80%	76.60%
HWH World Pte Ltd [Member]
Name of subsidiary		HWH World Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		76.80%	76.60%
UBeauty Limited [Member]
Name of subsidiary		UBeauty Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Equity method investment, ownership percentage		77.00%	76.80%
We Beauty Korea Inc [Member]
Name of subsidiary		WeBeauty Korea Inc
State or other jurisdiction of incorporation or organization		Korea
Equity method investment, ownership percentage		77.00%	76.80%
HWH World Limited [Member]
Name of subsidiary		HWH World Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Equity method investment, ownership percentage		77.00%	76.80%
HWH World Inc One [Member]
Name of subsidiary		HWH World Inc.
State or other jurisdiction of incorporation or organization		Korea
Equity method investment, ownership percentage		77.00%	76.80%
Alset Bio Health Pte Ltd [Member]
Name of subsidiary		Alset BioHealth Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%	76.80%
Alset Energy Pte Ltd [Member]
Name of subsidiary		Alset Energy Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%	76.80%
Alset Payment Inc [Member]
Name of subsidiary		Alset Payment Inc. (now known as GDC REIT Inc.)
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Alset World Pte Ltd [Member]
Name of subsidiary		Alset World Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%	76.80%
Bio Health Water Inc [Member]
Name of subsidiary		BioHealth Water Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Impact Bio Health Pte.Ltd [Member]
Name of subsidiary		Impact BioHealth Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%	76.80%
American Home REIT Inc [Member]
Name of subsidiary		American Home REIT Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Alset Solar Inc [Member]
Name of subsidiary		Alset Solar Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		61.60%	61.50%
HWHKOR Inc [Member]
Name of subsidiary		HWH KOR Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Open House Inc [Member]
Name of subsidiary		Open House Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Open Rental Inc [Member]
Name of subsidiary		Open Rental Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Hapi Cafe Inc (Nevada) [Member]
Name of subsidiary		Hapi Cafe Inc. (Nevada)
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Global Solar REIT Inc [Member]
Name of subsidiary		Global Solar REIT Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Open Biz Inc [Member]
Name of subsidiary		OpenBiz Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Hapi Cafe Inc (Texas) [Member]
Name of subsidiary		Hapi Cafe Inc. (Texas)
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		100.00%	100.00%
HWH (S) Pte Ltd [Member]
Name of subsidiary		HWH (S) Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%	76.80%
True Partner International Limited [Member]
Name of subsidiary		True Partner International Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Equity method investment, ownership percentage		100.00%	100.00%
Liquid Value Development Pte Ltd [Member]
Name of subsidiary		LiquidValue Development Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		100.00%	100.00%
LiquidValue Development Limited [Member]
Name of subsidiary		LiquidValue Development Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Equity method investment, ownership percentage		100.00%	100.00%
EPowerTech Inc [Member]
Name of subsidiary		EPowerTech Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		100.00%	100.00%
Alset EPower Inc [Member]
Name of subsidiary		Alset EPower Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		100.00%	100.00%
AHR Asset Management Inc [Member]
Name of subsidiary		AHR Asset Management Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
HWH World Inc (Nevada) [Member]
Name of subsidiary		HWH World Inc. (Nevada)
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
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
Equity method investment, ownership percentage		77.00%	76.80%
Credas Capital Pte Ltd [Member]
Name of subsidiary		Credas Capital Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage	[1]	38.50%	38.40%
Credas CapitalGmbh [Member]
Name of subsidiary		Credas Capital GmbH
State or other jurisdiction of incorporation or organization		Switzerland
Equity method investment, ownership percentage	[1]	38.50%	38.40%
Smart Reward Express Limited [Member]
Name of subsidiary		Smart Reward Express Limited
State or other jurisdiction of incorporation or organization		Hong Kong
Equity method investment, ownership percentage	[1]	38.40%	38.30%
Partners HWH Pte Ltd [Member]
Name of subsidiary		Partners HWH Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%	76.80%
AHR Texas Two LLC [Member]
Name of subsidiary		AHR Texas Two LLC
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
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
Equity method investment, ownership percentage		77.00%	76.80%
Hapi Air Inc [Member]
Name of subsidiary		Hapi Air Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		88.50%	88.40%
AHR Texas Three LLC [Member]
Name of subsidiary		AHR Texas Three, LLC
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		77.00%	76.80%
Alset Capital Pte Ltd [Member]
Name of subsidiary		Alset Capital Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		100.00%	100.00%
HapiCafe Korea Inc [Member]
Name of subsidiary		Hapi Cafe Korea, Inc.
State or other jurisdiction of incorporation or organization		Korea
Equity method investment, ownership percentage		100.00%	100.00%
Green Energy Inc [Member]
Name of subsidiary		Green Energy Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		100.00%	100.00%
Green Energy Management Inc [Member]
Name of subsidiary		Green Energy Management Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		100.00%	100.00%
Alset Metaverse Inc [Member]
Name of subsidiary		Alset Metaverse Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		95.60%	95.60%
Alset Management Group Inc [Member]
Name of subsidiary		Alset Management Group Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		79.70%	88.20%
Alset Acquisition Sponsor LLC [Member]
Name of subsidiary		Alset Acquisition Sponsor, LLC
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		79.70%	79.60%
Alset Capital Acquisition Corp [Member]
Name of subsidiary		Alset Capital Acquisition Corp.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		23.40%	79.60%
Alset Spac Group Inc [Member]
Name of subsidiary		Alset Spac Group Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		79.70%	79.60%
Alset Mining Pte Ltd [Member]
Name of subsidiary		Alset Mining Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%
Alset Inc [Member]
Name of subsidiary		Alset Inc.
State or other jurisdiction of incorporation or organization		United States of America
Equity method investment, ownership percentage		100.00%
Hapi Travel Pte Ltd [Member]
Name of subsidiary		Hapi Travel Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%
Hapi Wealth Builder Pte Ltd [Member]
Name of subsidiary		Hapi WealthBuilder Pte. Ltd.
State or other jurisdiction of incorporation or organization		Singapore
Equity method investment, ownership percentage		77.00%
[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) - USD ($)	Feb. 03, 2022	Dec. 13, 2021	Sep. 08, 2021	Jun. 14, 2021	May 13, 2021	Apr. 12, 2021	Mar. 18, 2021	Mar. 12, 2021	Feb. 26, 2021	Oct. 15, 2020	Sep. 30, 2020	Sep. 08, 2020	Jun. 15, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2021	Nov. 29, 2023	Mar. 03, 2022	Oct. 29, 2021	Apr. 20, 2021	Dec. 31, 2020	Jul. 17, 2020	Mar. 31, 2020	Mar. 02, 2020
Common stock, voting rights														more than 50% of the voting common stock
Stock repurchased during period, value								$ 173,395
Common stock, par value														$ 0.001		$ 0.001	$ 0.001
Shares issued per share								$ 10.03
Beneficial conversion feature value								$ 50,770,192
Debt conversion instrument, shares issued		10,000,000
Cash equivalents														$ 0
Cash														51,520,971		$ 56,061,309	$ 56,061,309
Account receivables														90,407		39,622	39,622
Accounts receivable, net														0		2,500	2,500
Accounts receivable, allowance of doubtful accounts														0		0	0
Fair value of equity method investement														172,400	$ 30,632
Equity Securities, FV-NI, Current														31,766,187		30,801,129	30,801,129
Convertible debt, fair value disclosures														676		9,799	9,799
Notes payable														0		0	0
Capitalized construction cost														400,000	1,200,000
Payments for rent														25,663,582
Stock-based compensation														0	73,292
Foreign currency transaction gain loss														408,095	$ 1,462,697
Other comprehensive loss														649,140
Comprehensive accumulated other comprehensive loss														1,769,440
Non controlling interest														22,382,966		21,912,268	21,912,268
Capitalized financing costs														3,247,739		3,247,739	3,247,739
Sharing Services Convertible Note [Member]
Convertible Debt														$ 50,000
American Pacific Bancorp Inc [Member]
Deconsolidation description														As a result of the new share issuances, the Company’s ownership percentage of APB fell below 50% to 41.3% 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
Gain on deconsolidation														$ 28,200,000
Fair value of equity method investement			$ 30,800,000											2,600,000
Equity Securities, FV-NI, Current			$ 2,900,000													30,801,129,000,000	30,801,129,000,000
Fair value of equity method investement														141,343		51,999
Equity Securities, FV-NI, Current														30,942,472
American Medical REIT Inc [Member]
Receivables, Net, Current														8,350,000		8,901,285	$ 8,901,285
Loans and Leases Receivable, Related Parties														$ 200,000					$ 200,000
American Medical REIT Inc [Member] | Subsequent Event [Member]
Loans and Leases Receivable, Related Parties																		$ 8,350,000
American Medical REIT Inc [Member] | Loan One [Member]
Debt instrument, interest percentage														8.00%
Loans and Leases Receivable, Related Parties														$ 8,350,000
Notes payable														$ 200,000
Alset Capital Acquisition Corp [Member]
Shares issued per share	$ 10
Equity method investment, ownership percentage	23.40%
Shares issued during acquisition	7,500,000
Value Exchange International [Member]
Ownership percentage						18.00%
HWH World [Member]
Ownership percentage														19.00%
Payment of related parties														$ 187,500
HWH World Co [Member]
Ownership percentage														51.00%
AMRE [Member]
Ownership percentage														3.40%
AMRE and AMRE Management [Member]
Equity method investment, ownership percentage														15.80%
Ownership percentage														93.00%
AUSTRALIA
Noninterest-bearing deposit liabilities														$ 50,000
Ballenger Projects [Member]
Risk percentage														32.00%	69.00%
Minimum [Member]
Payments for rent														$ 2,265
Property, plant and equipment, useful life years														10 years
Maximum [Member]
Payments for rent														$ 21,500
Property, plant and equipment, useful life years																	27 years 6 months
Manufacturers and Traders Trust Company [Member]
Escrow Deposit														2,082,860		4,399,984	$ 4,399,984
Manufacturers and Traders Trust Company [Member] | Minimum [Member]
Line of Credit Facility, Remaining Borrowing Capacity																2,600,000	2,600,000
Common Stock [Member]
Sale of stock, number of shares issued in transaction								4,775,523
Series A Common Stock [Member]
Sale of stock, number of shares issued in transaction			6,666,700
Sale of stock			$ 40,000,200
Alset CPN [Member]
Debt conversion instrument, amount				$ 63,920,128	$ 63,920,128								$ 63,920,128
Interest payable				$ 306,438	$ 306,438								$ 306,438
Debt conversion instrument, shares issued				9,163,965	9,163,965								9,163,965
Alset CPN [Member] | Series B Preferred Stock [Member]
Debt conversion instrument, shares issued				2,123	2,123								2,123
Brokerage [Member]
Cash														$ 404,742		$ 304,570	$ 304,570
Amarantus Bio Science Holdings [Member]
Equity method investment, ownership percentage														4.30%
Trust Partner [Member]
Equity method investment, ownership percentage														15.50%
Document Securities Systems Inc [Member]
Equity method investment, ownership percentage														28.21%		24.90%	24.90%
Gain on sale of investments							$ 2,480,000
Cost method investments, original cost							$ 2,279,872
Holista Coll Tech Limited [Member]
Equity method investment, ownership percentage														15.80%
American Premium Water Corp [Member]
Equity method investment, ownership percentage														7.70%
American Medical REIT Inc [Member]
Number of warrant purchased																232,000,000	232,000,000						122,039,000
Warrants and rights outstanding														$ 0		$ 0	$ 0
Equity method investment, ownership percentage																15.80%	15.80%						9.99%
Interest payable														167,000		$ 130,000	$ 130,000
Debt instrument, interest percentage																									8.00%
Debt instrument, face amount																				$ 8,350,000					$ 200,000
Notes payable														$ 200,000
American Medical REIT Inc [Member] | Maximum [Member]
Equity method investment, ownership percentage																3.40%	3.40%
Vivacitas [Member]
Warrants and rights outstanding																								$ 0
Common stock, par value														$ 1
Share-based compensation stock option														250,000
Nervotec Pte Ltd [Member]
Equity method investment, ownership percentage												1.45%
Cost method investments, original cost												$ 37,826
Ownership shares												1,666
Hyten Global Thailand Co Ltd [Member]
Equity method investment, ownership percentage											19.00%
Cost method investments, original cost											$ 42,562
Ownership shares											3,800
K Beauty Research Lab Co Ltd [Member]
Equity method investment, ownership percentage																18.00%	18.00%
Cost method investments, original cost																$ 19,609	$ 19,609
SeD Capital Pte Ltd [Member]
Equity method investment, ownership percentage														77.00%								76.80%
SeD Capital Pte Ltd [Member] | Novum Alpha Pte Ltd [Member]
Joint venture																					50.00%
SeD Capital Pte Ltd [Member] | Credas Capital Pte Ltd [Member]
Joint venture																					50.00%
Vector Com co. Ltd [Member]
Convertible Debt									$ 88,599
Debt instrument, interest percentage									2.00%
Debt instrument, term									2 years
Debt instrument, convertible, conversion price									$ 21.26
Debt instrument, face amount														$ 88,599
American Pacific Bancorp [Member] | Hengfeng Finance Limited [Member]
Stock purchased upon acquisitions										3,500,001
Equity method investment, ownership percentage										100.00%
Stock issued value for acquisitions										$ 1,500,000
Shares issued during acquisition										250,000
Gig World Inc [Member] | Value Exchange International [Member]
Shares issued during acquisition						6,500,000
Equity method investment, aggregate cost						$ 650,000
Variable Interest Entity, Primary Beneficiary [Member]
Receivables, Net, Current														236,699		236,699	236,699
Securities Purchase Agreement [Member]
Accounts payable, current								$ 63,920,129
Common stock, par value								$ 0.001
Shares issued per share								$ 5.59
Securities Purchase Agreement [Member] | Alset International Limited [Member]
Number of warrant purchased								1,500,000,000
Warrants and rights outstanding								$ 28,363,966
Securities Purchase Agreement [Member] | True Partner Capital Holding Limited [Member]
Stock repurchased during period, value								$ 6,729,629
Stock repurchased during period, shares								62,122,908
Securities Purchase Agreement [Member] | American Pacific Bancorp Inc [Member]
Stock repurchased during period, value								$ 28,653,138
Stock repurchased during period, shares								4,775,523
Loan Agreement [Member] | National Australian Bank Limited [Member]
Escrow Deposit														37,580		$ 36,316	$ 36,316
Front Foot Benefit Assessments [Member]
Revenue recognized														77,012	$ 107,071
Front Foot Benefit Assessments [Member] | Minimum [Member]
Proceeds from sale of property, plant, and equipment														3,000
Front Foot Benefit Assessments [Member] | Maximum [Member]
Proceeds from sale of property, plant, and equipment														4,500
Deferred Revenue [Member]
Revenue recognized														$ 220,015	$ 728,343

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Concentration Risk [Line Items]
Uninsured cash and restricted cash	$ 51,171,108		$ 57,905,303
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer One [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	41.00%	97.00%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Two [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	52.00%	3.00%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Three [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	7.00%

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenue	$ 1,952,237	$ 5,606,914
Cost of Sales	(1,114,550)	(3,697,854)
Gross Margin	837,687	1,909,060
Operating Expenses	(2,491,228)	(2,312,505)
Operating (Loss) Income	(1,653,541)	(403,445)
Other Expense	(6,054,798)	(8,949,966)
Net Loss Before Income Tax	(7,708,339)	(9,353,411)
Cash and restricted cash	54,046,153		$ 60,802,179
Total assets	192,830,587		184,210,143
Real Estate Segment[Member]
Segment Reporting Information [Line Items]
Revenue	1,274,106	3,894,131
Cost of Sales	(1,093,709)	(3,614,832)
Gross Margin	180,397	279,299
Operating Expenses	(536,765)	(359,489)
Operating (Loss) Income	(356,368)	(80,190)
Other Expense	98	(9,873)
Net Loss Before Income Tax	(356,270)	(90,063)
Cash and restricted cash	4,613,299		7,493,921
Total assets	53,290,942		55,465,600
Digital Transformation Technology [Member]
Segment Reporting Information [Line Items]
Revenue
Cost of Sales
Gross Margin
Operating Expenses	(114,263)	(30,128)
Operating (Loss) Income	(114,263)	(30,128)
Other Expense	(455,000)	(36,471)
Net Loss Before Income Tax	(569,263)	(66,599)
Cash and restricted cash	210,576		245,780
Total assets	1,708,769		2,199,466
Biohealth Business [Member]
Segment Reporting Information [Line Items]
Revenue	617,471	1,712,783
Cost of Sales	(12,038)	(83,022)
Gross Margin	605,433	1,629,761
Operating Expenses	(620,342)	(846,480)
Operating (Loss) Income	(14,909)	783,281
Other Expense	(1,205,349)	(8,371,117)
Net Loss Before Income Tax	(1,220,258)	(7,587,836)
Cash and restricted cash	2,443,494		2,629,464
Total assets	9,199,987		11,056,779
Other [Member]
Segment Reporting Information [Line Items]
Revenue	60,660
Cost of Sales	(8,803)
Gross Margin	51,857
Operating Expenses	(1,219,858)	(1,076,408)
Operating (Loss) Income	(1,168,001)	(1,076,408)
Other Expense	(4,394,547)	(532,505)
Net Loss Before Income Tax	(5,562,548)	$ (1,608,913)
Cash and restricted cash	46,778,784		50,433,014
Total assets	$ 128,630,889		$ 115,488,298

SCHEDULE OF REAL ESTATE ASSETS

SCHEDULE OF REAL ESTATE ASSETS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Real Estate [Abstract]
Construction in Progress	$ 7,319,106	$ 8,597,023
Land Held for Development	8,130,264	7,098,104
Rental Properties, net	25,402,436	24,820,253
Total Real Estate Assets	$ 40,851,806	$ 40,515,380

SUMMARY OF SINGLE FAMILY RESIDE

SUMMARY OF SINGLE FAMILY RESIDENTIAL PROPERTIES (Details) - Single Family [Member]	3 Months Ended
	Mar. 31, 2022USD ($)Integer
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]
Number of Homes | Integer	112
Real Estate Investment Property, Net	$ 25,663,582
Average Investment Per Home	$ 229,139

REAL ESTATE ASSETS (Details Nar

REAL ESTATE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Real Estate [Abstract]
Investments	$ 25,700,000
Depreciation	$ 140,635	$ 0

BUILDER DEPOSITS (Details Narra

BUILDER DEPOSITS (Details Narrative) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Apr. 28, 2020	Jan. 03, 2019	Nov. 30, 2015
Security deposit liability		$ 31,553
Lot Purchase Agreements [Member]
Security deposit liability	$ 0	$ 31,553
SeD Maryland Development LLC [Member] | Lot Purchase Agreements [Member]
Number of builder deposit shares					479
Inventory, land held-for-sale					$ 64,000,000
Percentage of increase in price of lots					3.00%
Security deposit liability			$ 220,000	$ 100,000	$ 5,600,000
Retail land sales receivables, stated interest rate					9.90%

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Total notes payable	$ 151,310	$ 317,671
P P P Loan [Member]
Short-Term Debt [Line Items]
Total notes payable	68,502	68,502
Australia Loan [Member]
Short-Term Debt [Line Items]
Total notes payable		162,696
Hire Purchase [Member]
Short-Term Debt [Line Items]
Total notes payable	$ 82,808	$ 86,473

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

Mar. 15, 2022

May 28, 2021

May 17, 2021

May 17, 2021

Jun. 18, 2020

Apr. 17, 2019

Jan. 07, 2017

Mar. 31, 2022

Mar. 31, 2021

Dec. 31, 2021

May 28, 2021

Dec. 31, 2020

Feb. 11, 2021

Sep. 07, 2017

Line of Credit Facility [Line Items]

Notes payable

$ 151,310

$ 317,671

Loan processing fee

381,823

Collateral fee

$ 2,300,000

Amortization of Debt Discount

450,000

$ 553,961

Monthly instalment

$ 1,300

Paycheck Protection Program Loan [Member]

Line of Credit Facility [Line Items]

Debt instrument, face amount

$ 68,502

Notes payable

68,502

Debt instrument, interest rate, stated percentage

1.00%

Percentage of forgiven debt amount

60.00%

Australia Loan [Member]

Line of Credit Facility [Line Items]

Notes payable

162,696

Hire Purchase Agreement [Member]

Line of Credit Facility [Line Items]

Debt instrument, interest rate, stated percentage

1.88%

1.88%

Associated charges

$ 184,596

$ 184,596

Initial deposit

$ 78,640

$ 78,640

Debt Instrument, Term

84 months

SeD Maryland Development LLC [Member] | Loan Agreement [Member]

Line of Credit Facility [Line Items]

Debt instrument, face amount

$ 8,000,000

Notes payable

18,500,000

Long-term line of credit

$ 900,000

Line of credit facility, interest rate

1.50%

Line of credit facility, collateral fees, amount

$ 2,600,000

Line of Credit Facility, Revolving Credit Conversion to Term Loan, Description

the outstanding balance of the revolving loan was $0

Alset EHome Inc [Member]

Line of Credit Facility [Line Items]

Long-term line of credit

$ 300,000

Alset EHome Inc [Member] | Loan Agreement [Member] | Manufacturers and Traders Trust Company [Member]

Line of Credit Facility [Line Items]

Long-term line of credit

$ 2,990,000

Loan processing fee

$ 61,679

Line of credit facility, expiration date

Jul. 1, 2022

Proceeds from lines of credit

$ 664,810

664,810

Debt instrument, unamortized discount

$ 42,906

Line of credit facility, increase, accrued interest

$ 25,225

Amortization of Debt Discount

$ 42,907

Alset EHome Inc [Member] | Loan Agreement [Member] | Manufacturers and Traders Trust Company [Member] | Minimum [Member]

Line of Credit Facility [Line Items]

Long-term line of credit

$ 20,000,000

SeD Perth Pty Ltd [Member] | Australia Loan [Member]

Line of Credit Facility [Line Items]

Debt instrument, face amount

$ 460,000

Debt instrument, maturity date

Dec. 31, 2018

Apr. 30, 2022

Personal guarantee

$ 500,000

Line of credit facility, maximum borrowing capacity

$ 179,000

SeD Perth Pty Ltd [Member] | Minimum [Member] | Australia Loan [Member]

Line of Credit Facility [Line Items]

Debt instrument, interest rate, stated percentage

4.48%

4.12%

SeD Perth Pty Ltd [Member] | Maximum [Member] | Australia Loan [Member]

Line of Credit Facility [Line Items]

Debt instrument, interest rate, stated percentage

4.49%

4.58%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	Dec. 13, 2021USD ($)shares	Jun. 14, 2021USD ($)shares	May 13, 2021USD ($)shares	May 12, 2021shares	Mar. 18, 2021USD ($)$ / sharesshares	Mar. 12, 2021USD ($)$ / sharesshares	Nov. 24, 2020USD ($)	Aug. 20, 2020USD ($)shares	Jul. 17, 2020USD ($)$ / sharesshares	Mar. 02, 2020USD ($)$ / shares	Jan. 01, 2018USD ($)	Jan. 24, 2017USD ($)	Mar. 31, 2022USD ($)$ / sharesshares	Dec. 31, 2021USD ($)$ / sharesshares	Jun. 30, 2021shares	Jun. 15, 2021USD ($)shares	Mar. 31, 2022USD ($)$ / shares	Mar. 31, 2021USD ($)	Dec. 31, 2021USD ($)$ / sharesshares	Oct. 29, 2021USD ($)	May 14, 2021USD ($)	May 14, 2021SGD ($)	Jan. 24, 2021	Dec. 31, 2020USD ($)
Related Party Transaction [Line Items]
Payments to acquire equity securities, FV-NI																	$ 6,585,294	$ 108,208
Investment													$ 50,691,684	$ 36,337,023			$ 50,691,684		$ 36,337,023
Common stock, par value | $ / shares													$ 0.001	$ 0.001			$ 0.001		$ 0.001
Owned fair value													$ 49,886,112	$ 35,327,987			$ 49,886,112		$ 35,327,987
Additional paid in capital adjustment																		3,274,060
Notes payable													$ 0	0			0		0
Stock repurchased during period, value						$ 173,395
Shares price | $ / shares						$ 10.03
Beneficial conversion feature value						$ 50,770,192
Debt conversion, converted instrument, shares issued | shares	10,000,000
Interest expenses																		$ 53,582
Alset capital acquisition crop [Member]
Related Party Transaction [Line Items]
Equity method investment, ownership percentage													23.40%				23.40%
Principal amount													$ 7,171	0			$ 7,171		0
Common Stock [Member]
Related Party Transaction [Line Items]
Convertible notes payable | shares													167,938
Liquid Value Development Pte Ltd [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Equity method investment, ownership percentage										15.80%			15.80%				15.80%
Liquid Value Development Pte Ltd [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Equity method investment, ownership percentage													3.40%				3.40%
Securities Purchase Agreement [Member]
Related Party Transaction [Line Items]
Common stock, par value | $ / shares						$ 0.001
Accounts payable, current						$ 63,920,129
Shares price | $ / shares						$ 5.59
Securities Purchase Agreement [Member] | Alset International Limited [Member]
Related Party Transaction [Line Items]
Number of warrant purchased | shares						1,500,000,000
Warrants and rights outstanding						$ 28,363,966
Securities Purchase Agreement [Member] | Liquid Value Development Pte Ltd [Member]
Related Party Transaction [Line Items]
Stock repurchased during period, value						$ 173,395
Securities Purchase Agreement [Member] | True Partner Capital Holding Limited [Member]
Related Party Transaction [Line Items]
Stock repurchased during period, value | shares						62,122,908
Stock repurchased during period, value						$ 6,729,629
Securities Purchase Agreement [Member] | American Pacific Bancorp Inc [Member]
Related Party Transaction [Line Items]
Stock repurchased during period, value | shares						4,775,523
Stock repurchased during period, value						$ 28,653,138
Loan agreement with liqid value [Member]
Related Party Transaction [Line Items]
Due to related party													$ 2,971,494	2,987,039			$ 2,971,494		2,987,039
Lend agreed																	$ 3,000,000
True Partners Capital Holding Limited [Member]
Related Party Transaction [Line Items]
Sale of stock, number of shares issued in transaction | shares						62,122,908
Sale of stock, consideration received on transaction						$ 6,729,629
Equity, fair value disclosure						10,003,689
Additional paid in capital adjustment						$ 3,274,060
American Premium Water Corp [Member]
Related Party Transaction [Line Items]
Equity method investment, ownership percentage													7.70%				7.70%
Investment													$ 815,514	$ 1,009,854			$ 815,514		$ 1,009,854
Contribution																	945,769
American Premium Water Corp [Member] | Stock and Warrant [Member]
Related Party Transaction [Line Items]
Contribution																	$ 1,067,808
Liquid Value Development Pte Ltd [Member]
Related Party Transaction [Line Items]
Equity method investment, ownership percentage													100.00%	100.00%			100.00%		100.00%
Notes payable													$ 820,113	$ 820,113			$ 820,113		$ 820,113
SeD Perth Pty Ltd [Member]
Related Party Transaction [Line Items]
Equity method investment, ownership percentage													77.00%	76.80%			77.00%		76.80%				100.00%
Notes payable													$ 14,017	$ 13,546			$ 14,017		$ 13,546
Chan Heng Fai [Member]
Related Party Transaction [Line Items]
Notes payable								$ 1,333,429					0	0			0		0
Stock repurchased during period, value | shares								30,000,000
Notes payable, related parties														1,333,429					1,333,429
Alset CPN [Member]
Related Party Transaction [Line Items]
Debt conversion, converted instrument, amount		$ 63,920,128	$ 63,920,128													$ 63,920,128
Interest payable		$ 306,438	$ 306,438													$ 306,438
Debt conversion, converted instrument, shares issued | shares		9,163,965	9,163,965													9,163,965
Alset CPN [Member] | Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Debt conversion, converted instrument, shares issued | shares		2,123	2,123													2,123
MacKenzie Equity Partners [Member]
Related Party Transaction [Line Items]
Professional fees											$ 20,000						60,000		60,000
Due to related party													20,000	$ 80,000			20,000		$ 80,000
American Medical REIT Inc [Member]
Related Party Transaction [Line Items]
Equity method investment, ownership percentage									9.99%					15.80%					15.80%
Class of warrant or right, exercise price of warrants or rights | $ / shares									$ 0.0001	$ 5
Payments to acquire equity securities, FV-NI									$ 122,039
Warrants																	0		$ 0
Notes payable													200,000				200,000
Number of warrant purchased | shares									122,039,000					232,000,000					232,000,000
Warrants and rights outstanding													0	$ 0			0		$ 0
Interest payable													$ 167,000	$ 130,000			$ 167,000		$ 130,000
Principal amount										$ 200,000										$ 8,350,000
Debt instrument, interest rate, stated percentage										8.00%
Debt instrument maturity date description										payable in two, three years and 25 months
IPO price description										The amount of the warrants equals to the note principle 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] | Maximum [Member]
Related Party Transaction [Line Items]
Equity method investment, ownership percentage														3.40%					3.40%
iGalen International [Member] | SeD Capital Pte Ltd [Member]
Related Party Transaction [Line Items]
Interest payable																								$ 61,555
Principal amount												$ 350,000												$ 350,000
Debt instrument maturity date description												The term of the loan was two years, with an interest rate of 3% per annum for the first year and 5% per annum for the second year. The expiration term was renewed as due on demand after two years with 5% per annum interest rate
Interest expenses														$ 412,754
HWH World Co [Member]
Related Party Transaction [Line Items]
Equity method investment, ownership percentage													19.00%				19.00%
Advances for operations																	$ 236,699
American Medical REIT Inc [Member]
Related Party Transaction [Line Items]
Purchased stock option | shares									122,039,000
Equity method investment, ownership percentage									9.99%
Class of warrant or right purchased | shares									1,220,390,000
Class of warrant or right, exercise price of warrants or rights | $ / shares									$ 0.0001
Payments to acquire equity securities, FV-NI									$ 122,039
Warrants									$ 860,342
Document Securities Systems Inc [Member]
Related Party Transaction [Line Items]
Gain on sale of shares investment | shares					2,480,000
Gain on sale of shares investment					$ 2,480,000
Owned fair value					200,128
Original cost					$ 2,279,872
Vivacitas [Member]
Related Party Transaction [Line Items]
Purchased stock option | shares					250,000
Common stock, par value | $ / shares					$ 1
Chan Heng Fai [Member]
Related Party Transaction [Line Items]
Due to related party													$ 1,185,251				1,185,251
Estimated bonus														4,800,000					$ 4,800,000
Related party over payment													$ 1,200,000				$ 1,200,000
Alset Investment Pte LTD [Member]
Related Party Transaction [Line Items]
Equity method investment, ownership percentage													100.00%				100.00%
Due to related party													$ 476,250				$ 476,250
Aggregate cost													476,250				476,250
Directors [Member]
Related Party Transaction [Line Items]
Personal guarantees																	500,000		500,000
Chan Heng Fai [Member]
Related Party Transaction [Line Items]
Notes payable													0	0			0		0		$ 5,545,495	$ 7,395,472
Chan Heng Fai [Member] | Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Debt conversion, converted instrument, shares issued | shares				2,132											2,132
Chan Heng Fai [Member] | Securities Purchase Agreement [Member]
Related Party Transaction [Line Items]
Principal amount	$ 6,250,000
Debt instrument, interest rate, stated percentage	3.00%
Chan Heng Fai [Member] | Hengfeng Finance Limited [Member]
Related Party Transaction [Line Items]
Notes payable													$ 0	0			$ 0		0
Charles Mac Kenzie [Member]
Related Party Transaction [Line Items]
Equity partners additional bonus granted														$ 120,000					120,000
Chan Tung Moe [Member] | American Pacific Bancorp Inc [Member]
Related Party Transaction [Line Items]
Debt instrument, interest rate, stated percentage							6.00%
Due to officer							$ 560,000
Debt instrument maturity date							Nov. 23, 2023
Debt instrument description							This loan was secured by an irrevocable letter of instruction on 80,000 shares of Alset EHome International
Debt interest and principal																			840,000
Lim Sheng Hon Danny [Member] | American Pacific Bancorp Inc [Member]
Related Party Transaction [Line Items]
Due to officer							$ 280,000
Debt instrument description							This loan was secured by an irrevocable letter of instruction on 40,000 shares of Alset EHome International
Lim Sheng Hong [Member] | American Pacific Bancorp Inc [Member]
Related Party Transaction [Line Items]
Debt interest and principal																			$ 28,031

SCHEDULE OF NET FUNDS RECEIVED

SCHEDULE OF NET FUNDS RECEIVED ON OFFERING AND WARRANTS EXERCISED (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, amount received	$ 6,213,000
Mays Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	8,487,324
Number of offering and warrants exercised, par value	$ 8,487
Number of offering and warrants exercised, amount received	$ 39,765,439
Mays Offering [Member] | Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	4,700,637
Number of offering and warrants exercised, par value	$ 4,701
Number of offering and warrants exercised, amount received	$ 29,145,056
Mays Offering [Member] | Exercise of Pre Funded Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	1,611,000
Number of offering and warrants exercised, par value	$ 1,611
Number of offering and warrants exercised, amount received	$ 16,110
Mays Offering [Member] | Exercise of Underwriters Series A Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	808,363
Number of offering and warrants exercised, par value	$ 808
Number of offering and warrants exercised, amount received	$ 3,755,774
Mays Offering [Member] | Exercise of Series A and Series B Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	1,367,324
Number of offering and warrants exercised, par value	$ 1,367
Number of offering and warrants exercised, amount received	$ 6,937,347
Mays Offering [Member] | Offering Expenses [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares
Number of offering and warrants exercised, par value
Number of offering and warrants exercised, amount received	$ (88,848)
July Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	17,358,489
Number of offering and warrants exercised, par value	$ 17,358
Number of offering and warrants exercised, amount received	$ 33,392,444
July Offering [Member] | Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	5,324,139
Number of offering and warrants exercised, par value	$ 5,324
Number of offering and warrants exercised, amount received	$ 28,957,297
July Offering [Member] | Exercise of Pre Funded Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	9,770,200
Number of offering and warrants exercised, par value	$ 9,770
Number of offering and warrants exercised, amount received	$ 97,702
July Offering [Member] | Offering Expenses [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares
Number of offering and warrants exercised, par value
Number of offering and warrants exercised, amount received	$ (49,553)
July Offering [Member] | Exercise of Underwriters Over Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	2,264,150
Number of offering and warrants exercised, par value	$ 2,264
Number of offering and warrants exercised, amount received	$ 4,386,998
Decembers Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	41,646,667
Number of offering and warrants exercised, par value	$ 41,647
Number of offering and warrants exercised, amount received	$ 31,346,875
Decembers Offering [Member] | Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	18,923,334
Number of offering and warrants exercised, par value	$ 18,923
Number of offering and warrants exercised, amount received	$ 27,263,673
Decembers Offering [Member] | Exercise of Pre Funded Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	15,223,333
Number of offering and warrants exercised, par value	$ 15,223
Number of offering and warrants exercised, amount received	$ 8,823
Decembers Offering [Member] | Offering Expenses [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares
Number of offering and warrants exercised, par value
Number of offering and warrants exercised, amount received	$ (40,621)
Decembers Offering [Member] | Exercise of Underwriters Over Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Number of offering and warrants exercised, shares	7,500,000
Number of offering and warrants exercised, par value	$ 7,500
Number of offering and warrants exercised, amount received	$ 4,115,000

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details)	3 Months Ended
	Mar. 31, 2022USD ($)$ / sharesshares
Equity [Abstract]
Number of common shares warrants outstanding, beginning balance | shares	28,533,147
Exercise price, beginning balance	$ 1.79
Remaining contractual term outstanding, beginning balance	1 year 10 months 17 days
Aggregate intrinsic value, beginning | $
Number of common shares warrants vested and exercisable, beginning | shares	28,533,147
Exercise price, vested and exercisable beginning balance	$ 1.79
Remaining contractual term exercisable, beginning balance	1 year 10 months 17 days
Aggregate intrinsic value, vested and exercisable beginning | $
Number of common shares warrants granted | shares
Exercise price, granted
Number of common shares warrants exercised | shares	(15,843,378)
Exercise price, exercised	$ 0.001
Exercise price, forfeited, cancelled, expired
Exercise price, forfeited, cancelled, expired
Number of common shares warrants outstanding, beginning balance | shares	12,689,769
Exercise price, ending balance	$ 4.02
Remaining contractual term outstanding, Ending balance	3 years 11 months 26 days
Aggregate intrinsic value, ending | $
Number of common shares warrants vested and exercisable, beginning | shares	12,689,769
Exercise price, vested and exercisable ending balance	$ 4.02
Remaining contractual term exercisable, ending balance	3 years 11 months 26 days
Aggregate intrinsic value, vested and exercisable ending | $

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	Dec. 14, 2021	Dec. 13, 2021	Dec. 05, 2021	Sep. 09, 2021	Jul. 27, 2021	May 12, 2021	May 10, 2021	May 03, 2021	Mar. 12, 2021	Jan. 19, 2021	Jul. 27, 2021	Jun. 30, 2021	Jan. 22, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Jun. 14, 2021	May 31, 2021
Class of Stock [Line Items]
Common stock, shares authorized														250,000,000		250,000,000	20,000,000
Preferred stock, shares authorized														25,000,000		25,000,000	5,000,000
Preferred stock par value														$ 0.001		$ 0.001
Stock issued during period, shares, issued for services										10,000
Stock issued during period, value, issued for services										$ 60,900					$ 60,900
Debt conversion, converted instrument, shares issued		10,000,000
Share price									$ 10.03
Class of warrant or right issued																		8,487,324
Proceeds from issuance of common stock														$ 6,213,000
Proceeds from warrant exercises															7,484
Warrants issuance ecercise period					24 months
Common stock par value														$ 0.001		$ 0.001
Percentage of commonStock	15.00%
Common stock, shares issued														113,187,898		87,368,446
Common stock, shares outstanding														113,187,898		87,368,446
Minority shareholder														$ 82,250
Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Share price									5.59
Common stock par value									$ 0.001
July Offering [Member]
Class of Stock [Line Items]
Number of warrant purchased														17,358,489
Proceeds from issuance of common stock														$ 33,392,444
Offering cost																$ 49,553
Decembers Offering [Member]
Class of Stock [Line Items]
Number of warrant purchased														41,646,667
Proceeds from issuance of common stock														$ 31,346,875
Offering cost														$ 40,621
Common stock, shares issued														113,187,898
Common stock, shares outstanding														113,187,898
Alset International Limited [Member]
Class of Stock [Line Items]
Payments for warrant exercises														$ 88,848
Alset International Limited [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Number of warrant purchased									1,500,000,000
Gig World [Member]
Class of Stock [Line Items]
Common stock, shares outstanding														505,551,376
Sale of stock transaction, shares														250,000
Sale of stock transaction														$ 250,000
Common stock, shares outstanding before sale														506,898,576
Equity method investment, ownership percentage														99.00%
Alset International Limited [Member]
Class of Stock [Line Items]
Class of warrant exercies price																$ 0.04
Number of warrant purchased																1,721,303,416
Cash received																$ 60,300,464
Proceeds from Issuance of Warrants																$ 58,000,000
Equity method investment, ownership percentage														77.00%		76.80%
Underwritten Public Offering [Member] | Series A Warrant [Member]
Class of Stock [Line Items]
Class of warrant exercies price							$ 5.07
Underwritten Public Offering [Member] | Series B Warrant [Member]
Class of Stock [Line Items]
Class of warrant exercies price							$ 6.59
Over-Allotment Option [Member] | Series A Warrant [Member]
Class of Stock [Line Items]
Number of warrants issued							808,363					808,363
Over-Allotment Option [Member] | Series B Warrant [Member]
Class of Stock [Line Items]
Number of warrants issued							808,363
Number of warrant purchased							404,181
Over-Allotment Option [Member] | Series B Warrant [Member] | Aegis Capital Corp [Member]
Class of Stock [Line Items]
Class of warrant or right issued														808,363
Common Stock [Member]
Class of Stock [Line Items]
Stock issued during period, shares, issued for services													10,000
Stock issued during period, value, issued for services															$ 10
Common Stock [Member] | Underwritten Public Offering [Member]
Class of Stock [Line Items]
Preferred stock par value					$ 0.001		$ 0.001				$ 0.001
Stock issued during period, shares, new issues			18,076,666				4,700,637				5,324,139
Share price			$ 0.60		$ 2.12		$ 5.07				$ 2.12
Common stock par value			$ 0.001
Common Stock [Member] | Over-Allotment Option [Member]
Class of Stock [Line Items]
Number of warrants issued							808,363
Class of warrant or right issued			7,500,000		2,264,150						2,264,150
Proceeds from warrant exercises	$ 4,115,000			$ 4,386,998
Underwriting discount, percentage			7.00%		7.00%						7.00%
Non-accountable expense, percentage			1.00%		1.50%						1.50%
Stock issued for warrant exercise				2,264,150
Warant exercise, description			The Pre-funded Warrants were offered and sold to purchasers whose purchase of Common Stock in the Offering would otherwise result in the purchaser, together with its affiliates and certain related parties, beneficially owning more than 4.99% (or, at the election of the purchaser, 9.99%) of the Company’s outstanding Common Stock immediately following the consummation of the Offering. Each Pre-funded Warrant is exercisable for one share of Common Stock at an exercise price of $0.001 per share. The Pre-funded Warrants are immediately exercisable and may be exercised at any time until all of the Pre-funded Warrants are exercised in full. At March 31, 2022 31,076,666 warrants were exercised, some in cashless exercise transactions	The Pre-funded Warrants were offered and sold to purchasers whose purchase of Common Stock in the Offering would otherwise result in the purchaser, together with its affiliates and certain related parties, beneficially owning more than 4.99% (or, at the election of the purchaser, 9.99%) of the Company’s outstanding Common Stock immediately following the consummation of the Offering in lieu of Common Stock that would otherwise result in the purchaser’s beneficial ownership exceeding 4.99% of the Company’s outstanding Common Stock (or, at the election of the purchaser, 9.99%). Each Pre-funded Warrant is exercisable for one share of Common Stock at an exercise price of $0.01 per share. The Pre-funded Warrants are immediately exercisable and may be exercised at any time until all of the Pre-funded Warrants are exercised in full
Common Stock [Member] | Over-Allotment Option [Member] | Aegis Capital Corp [Member]
Class of Stock [Line Items]
Share price												$ 5.07
Pre Funded Units [Member] | Underwritten Public Offering [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues							1,611,000				9,770,200
Share price			$ 0.599		$ 2.11		$ 5.06				$ 2.11
Number of warrant purchased			31,076,666		9,770,200						9,770,200
Proceeds from warrant exercises			$ 27,231,875								$ 33,392,444
Prefunded Warrants [Member] | Underwritten Public Offering [Member]
Class of Stock [Line Items]
Share price					$ 2.65						$ 2.65
Percentage of public offering price					125.00%
Prefunded Warrants [Member] | Over-Allotment Option [Member]
Class of Stock [Line Items]
Class of warrant or right issued	7,500,000				520,754						520,754
Prefunded Warrants [Member] | Underwritten Over Allotment [Member]
Class of Stock [Line Items]
Share price	$ 0.60
Chan Heng Fai [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues														1,000
Chan Heng Fai [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Principal amount		$ 6,250,000
Debt instrument, interest rate, stated percentage		3.00%
Conversion price		$ 0.625
Investors [Member] | Series A Warrant [Member]
Class of Stock [Line Items]
Class of warrant or right issued														1,364,025
Investors [Member] | Series B Warrant [Member]
Class of Stock [Line Items]
Class of warrant or right issued														6,598
Investors [Member] | Pre Funded Units [Member] | Underwritten Public Offering [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues							1,611,000
Officer [Member] | Alset International Limited [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues														6,137,800
Shares Issued, Value, Share-Based Payment Arrangement, before Forfeiture																$ 73,292
Shares Issued, Shares, Share-Based Payment Arrangement, before Forfeiture																1,500,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized														6,380
Preferred stock par value																	$ 0.001
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized														2,132
Preferred stock par value																	$ 0.001
Series B Preferred Stock [Member] | Chan Heng Fai [Member]
Class of Stock [Line Items]
Conversion of stock shares converted												2,132,000
Debt conversion, converted instrument, shares issued						2,132						2,132
Debt conversion original debt amount						$ 13,000,000
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Stock purchased								6,380,000
Stock issued during period, shares, other								6,380
Series A Convertible Preferred Stock [Member] | Chan Heng Fai [Member]
Class of Stock [Line Items]
Conversion of stock shares converted												6,380,000
Debt conversion, converted instrument, shares issued												6,380
Common Stock [Member]
Class of Stock [Line Items]
Proceeds from issuance of common stock														$ 39,765,440
Sale of stock transaction, shares									4,775,523

SCHEDULE OF FUTURE MINIMUM RENT

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS (Details)	Mar. 31, 2022USD ($)
Lease Income
2022	$ 594,866
2023	90,575
2024	7,450
Total Future Receipts	$ 692,891

LEASE INCOME (Details Narrative

LEASE INCOME (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Lease Income
Lessee, operating lease, term of contract	1 year
Management fee expense	$ 11,025	$ 0
Leasing fees incurred	$ 25,790	$ 0

SCHEDULE OF CHANGES IN ACCUMULA

SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME, NET OF TAX (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at January 1, 2021	$ 341,646	$ 2,143,338
Other Comprehensive Income	(47,925)	(1,050,729)
Balance at March 31, 2021	293,721	1,092,609
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at January 1, 2021	(90,031)	(48,758)
Other Comprehensive Income	(7,027)	(1,135)
Balance at March 31, 2021	(97,058)	(49,893)
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at January 1, 2021	(367,895)	2,258,017
Other Comprehensive Income	(499,967)	(1,010,527)
Balance at March 31, 2021	(867,862)	1,247,490
AOCI Attributable to Noncontrolling Interest [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at January 1, 2021	799,572	(65,921)
Other Comprehensive Income	459,069	(39,067)
Balance at March 31, 2021	$ 1,258,641	$ (104,988)

SCHEDULE OF FINANCIAL ASSETS ME

SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	$ 78,789,799	$ 82,645,469
Total investment in securities at fair value	50,691,684	36,337,023
Investment securities - fair value NAV as practial expedient	100,000
Total investment in securities at fair value	50,791,684
American Premium Water Corp [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	815,514	1,009,854
Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	49,786,895	35,228,771
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	904,789	1,108,252
Investment Securities Fair Value [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	76,264,051	72,000,301
Total investment in securities at fair value	47,389,726	25,320,694
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	47,389,726	25,320,694
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
Investments Securities Trading [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	2,387,149	9,809,778
Total investment in securities at fair value	2,397,169	9,908,077
Investments Securities Trading [Member] | Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	2,397,169	9,908,077
Investments Securities Trading [Member] | Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Investments 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	138,599	138,599
Total investment in securities at fair value	89,275	98,398
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	89,275	98,398
Warrant [Member] | American Premium Water Corp [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value		696,791
Total investment in securities at fair value	815,514	1,009,854
Warrant [Member] | American Medical REIT Inc [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Total investment in securities at fair value
Warrant [Member] | Fair Value, Inputs, Level 1 [Member] | American Premium Water Corp [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Warrant [Member] | Fair Value, Inputs, Level 1 [Member] | American Medical REIT Inc [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Warrant [Member] | Fair Value, Inputs, Level 2 [Member] | American Premium Water Corp [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Warrant [Member] | Fair Value, Inputs, Level 2 [Member] | American Medical REIT Inc [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value
Warrant [Member] | Fair Value, Inputs, Level 3 [Member] | American Premium Water Corp [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value	815,514	1,009,854
Warrant [Member] | Fair Value, Inputs, Level 3 [Member] | American Medical REIT Inc [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total investment in securities at fair value

SCHEDULE OF FAIR VALUE OF EQUIT

SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Total equity securities	$ 49,886,112	$ 35,327,987
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Total equity securities	$ 49,786,896	$ 35,228,771
Document Securities Systems Inc [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 0.573	$ 0.672
Shares	23,875,139	19,888,262
Total equity securities	$ 13,680,455	$ 13,364,912
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	$ 0.008	$ 0.016
Shares	20,000,000	20,000,000
Total equity securities	$ 158,000	$ 328,000
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	$ 0.025	$ 0.034
Shares	43,626,621	43,626,621
Total equity securities	$ 1,111,173	$ 1,489,179
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value	Investment in Securities at Fair Value
American Premium Water Corp [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 0.002	$ 0.002
Shares	354,039,000	354,039,000
Total equity securities	$ 531,059	$ 778,886
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value	Investment in Securities at Fair Value
True Partner Capital Holding Limited [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 0.112	$ 0.119
Shares	62,122,908	62,122,908
Total equity securities	$ 6,981,617	$ 7,409,717
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	$ 0.230	$ 0.300
Shares	6,500,000	6,500,000
Total equity securities	$ 1,495,000	$ 1,950,000
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value	Investment in Securities at Fair Value
Alset Capital Acquistion Common Stock [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 9.860
Shares	1,940,625
Total equity securities	$ 19,134,563
Fair value measurements, valuation processes, description	Investment in Securities at Fair Value
Alset Capital Acquistion Unit [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Share price	$ 10.080
Shares	426,375
Total equity securities	$ 4,297,860
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	$ 2,397,170	$ 9,908,077
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	$ 37,045	$ 37,045
Fair value measurements, valuation processes, description	Investment in Securities at Cost	Investment in Securities at Cost
Hyten Global [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 SIGNIFICANT INPUTS

SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2022$ / shares	Dec. 31, 2021$ / shares
Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Warrants and rights outstanding, term	8 years 3 months 21 days	8 years 6 months 29 days
Measurement Input, Price Volatility [Member] | Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Annualized volatility	111.5	186.5
Measurement Input, Risk Free Interest Rate [Member] | Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Annualized volatility	2.39	1.48
Measurement Input, Exercise Price [Member] | Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Annualized volatility	0.001	0.001
Measurement Input, Share Price [Member] | Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Annualized volatility	0.0015	0.0022
Sharing Services Inc [Member] | Measurement Input, Expected Dividend Rate [Member]
Measurement input	0
Sharing Services Inc [Member] | Measurement Input, Expected Dividend Rate [Member] | Fair Value, Inputs, Level 3 [Member]
Measurement input	0	0
Sharing Services Inc [Member] | Measurement Input, Price Volatility [Member] | Fair Value, Inputs, Level 3 [Member]
Measurement input	126.23	138.85
Sharing Services Inc [Member] | Measurement Input, Risk Free Interest Rate [Member] | Fair Value, Inputs, Level 3 [Member]
Measurement input	3.25	3.25
Sharing Services Inc [Member] | Measurement Input, Expected Term [Member] | Fair Value, Inputs, Level 3 [Member]
Contractual term in years	6 months 3 days	9 months 3 days
Sharing Services Inc [Member] | Measurement Input, Exercise Price [Member] | Fair Value, Inputs, Level 3 [Member]
Measurement input	0.15	0.15

SCHEDULE OF CHANGE IN FAIR VALU

SCHEDULE OF CHANGE IN FAIR VALUE (Details) - Sharing Services Convertible Note [Member] - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Net Investment Income [Line Items]
Beginning balance	$ 1,108,252	$ 66,978
Total losses	(203,463)	(1,987)
Ending balance	$ 904,789	$ 64,991

INVESTMENTS MEASURED AT FAIR _3

INVESTMENTS MEASURED AT FAIR VALUE (Details Narrative)	Feb. 26, 2021USD ($)$ / shares	Jul. 17, 2020USD ($)$ / sharesshares	Mar. 31, 2022USD ($)shares	Mar. 31, 2021USD ($)shares	Dec. 31, 2021USD ($)shares	Oct. 29, 2021USD ($)	Mar. 02, 2020USD ($)$ / shares
Realized investment gains losses			$ 3,436,783	$ 258,245
Unrealized loss on securities investment			3,899,015	9,535,009
Change in fair value of convertible note receivable			9,123	1,987
Notes receivable, related parties			13,281,867		$ 12,792,671
Payments to acquire equity securities, FV-NI			$ 6,585,294	$ 108,208
Number of warants exercised | shares			15,843,378
Warrant outstanding | shares			12,689,769		28,533,147
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	2.00%
Debt instrument, term	2 years
Debt instrument, convertible, conversion price | $ / shares	$ 21.26
American Medical REIT Inc [Member]
Debt instrument, interest rate, stated percentage							8.00%
Notes receivable, related parties						$ 200,000	$ 200,000
Fair value of warrant			$ 0		$ 0
Number of warrant purchased | shares		122,039,000			232,000,000
Equity method investment, ownership percentage		9.99%			15.80%
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					$ 5
Payments to acquire equity securities, FV-NI		$ 122,039
Number of warants exercised | shares					232,000,000
Total consideration					$ 232,000
Warrant outstanding | shares					988,390,000
Warrants and rights outstanding			0		$ 0
DSS Convertible Preferred Stock [Member]
Preferred stock, convertible, shares issuable | shares				42,575
Conversion of stock, shares issued | shares				6,570,216
Warrant [Member] | American Medical REIT Inc [Member]
Warrants and rights outstanding			$ 815,514		$ 1,009,854

SCHEDULE OF OPERATING AND RENEW

SCHEDULE OF OPERATING AND RENEWED LEASE TERMS RENTAL (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	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 3.9% in 2022 and 2021, which were used as the discount rates
SINGAPORE
Product Liability Contingency [Line Items]
Lessee, operating lease, description		June 2021 to May 2022
SGF and B [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		October 2021 to October 2024
HONG KONG
Product Liability Contingency [Line Items]
Lessee, operating lease, description		October 2020 to October 2022
KRW [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		August 2020 to August 2022
TX [Member]
Product Liability Contingency [Line Items]
Lessee, operating lease, description		November 2021 to April 2022
MOLDOVA
Product Liability Contingency [Line Items]
Lessee, operating lease, description		January 2021 to March 2024

SCHEDULE OF LEASE PAYMENTS (Det

SCHEDULE OF LEASE PAYMENTS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
2022	$ 302,207
2023	185,111
2024	36,398
Total Minimum Lease Payments	523,716
Less: Effect of Discounting	(10,065)
Present Value of Future Minimum Lease Payments	513,651	$ 667,343
Less: Current Obligations under Leases	(168,145)	(283,989)
Long-term Lease Obligations	$ 345,506	$ 383,354

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Dec. 31, 2018	Nov. 23, 2015USD ($)a	May 28, 2014USD ($)a	Mar. 31, 2022USD ($)aft²	Mar. 31, 2021USD ($)a	Dec. 31, 2021USD ($)a
Loss Contingencies [Line Items]
Area of land | ft²				15,811
Payments for rent				$ 25,663,582
Operating leases, rent expense				$ 156,470	$ 140,271
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 3.9% in 2022 and 2021, which were used as the discount rates
Operating lease, liability				$ 502,552		$ 659,620
Operating lease, liability				513,651		$ 667,343
Minimum [Member]
Loss Contingencies [Line Items]
Payments for rent				2,265
Maximum [Member]
Loss Contingencies [Line Items]
Payments for rent				$ 21,500
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				3	27
Purchase of land lots net | a				189,475		188,125
Lot Purchase Agreement One [Member]
Loss Contingencies [Line Items]
Purchase of land lots | a				479		476

SCHEDULE OF OPTION ACTIVITY (De

SCHEDULE OF OPTION ACTIVITY (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Options for common shares, vested and exercisable at beginning	1,061,333	1,061,333
Exercise price, outstanding at beginning	$ 0.09	$ 0.09
Remaining contractual term,vested and exercisable at beginning		3 years
Options for common shares, vested and exercisable at beginning	1,061,333	1,061,333
Exercise price, outstanding at beginning	$ 0.09	$ 0.09
Remaining contractual term,vested and exercisable at beginning		3 years
Options for common shares, granted
Options for common shares, exercised
Options for common shares, forfeited, cancelled, expired
Remaining contractual term,vested and exercisable at beginning	2 years
Remaining contractual term,vested and exercisable at ending	1 year 9 months	2 years
Options for common shares, vested and exercisable at beginning	1,061,333	1,061,333
Exercise price, vested and exercisable at end	$ 0.09	$ 0.09
Remaining Contractual Term, Outstanding ending	1 year 9 months
Options for common shares, vested and exercisable at beginning	1,061,333	1,061,333
Exercise price, vested and exercisable at end	$ 0.09	$ 0.09

DIRECTORS AND EMPLOYEES_ BENE_3

DIRECTORS AND EMPLOYEES’ BENEFITS (Details Narrative)	Mar. 31, 2022shares
Incentive Compensation Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance	500,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - USD ($)	Apr. 11, 2022	Apr. 29, 2022
Chan Heng Fai [Member]
Subsequent Event [Line Items]
Bonus paid		$ 1,185,251
Warrant [Member]
Subsequent Event [Line Items]
Stock issued during period value new issues	$ 75,000,000