HWH International (HWH) S-1/A 5 Jun 24 IPO registration (amended) Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2024
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 3
Entity Registrant Name	HWH International Inc.
Entity Central Index Key	0001897245
Entity Tax Identification Number	87-3296100
Entity Incorporation, State or Country Code	DE
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
City Area Code	1-301
Local Phone Number	971-3955
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
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	1-301
Local Phone Number	971-3955
Contact Personnel Name	John Thatch

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022	Nov. 30, 2022
Current Assets
Cash	$ 974,632	$ 878,803	$ 585,654		$ 1,172,581
Accounts Receivable, net	29,156	28,611		$ 9,070
Inventory	3,598	1,977
Other receivables	59,213	41,203
Convertible note receivable - related party	324,521			198,125
Investment security – related party	141,667
Prepaid expenses	15,779	6,862
Other current assets			117,500		9,043
Total Current Assets	1,548,566	957,456	703,154		1,194,624
Non-Current Assets
Property and Equipment, net	113,520	129,230		166,338
Cash and marketable securities held in Trust Account	24,874	21,000,000	21,252,639		88,102,610
Deposits	411,860	298,324
Operating lease right-of-use assets, net	459,339	598,508
Total Non-Current Assets	1,009,593	1,026,062
TOTAL ASSETS	2,558,159	1,983,518	21,955,793		89,297,234
Current Liabilities
Accounts payable and accrued expenses	602,624	137,199	632,270	60,771	376,541
Accrued commissions	81,634	85,206
Operating lease liabilities - Current	362,343	429,687
Deferred underwriting fee payable
Notes payable - current	279,795
Extension Loan – Related Party			205,305
Deferred revenue
Total Current Liabilities	4,468,314	2,770,587	837,575		376,541
Non-Current Liabilities
Investment in associate, related party
Operating lease liabilities - Non-current	110,344	182,380
Notes payable - non-current	947,500
Deferred underwriting compensation			3,018,750		3,018,750
Total Non-Current Liabilities	1,057,844	182,380
Total Liabilities		2,952,967	3,856,325		3,395,291
Commitments and Contingencies
Temporary equity:
Class A common stock subject to possible redemption; 1,976,036 and 8,625,000 shares (at approximately $10.35 and $10.20 per share) as of November 30, 2023 and November 30, 2022, respectively			20,457,011		87,934,212
Stockholders’ (Deficit) Equity
Preferred stock, US$0.001 par value; 10,000,000 shares authorized; none issued and outstanding as of December 31, 2023 and 2022
Common stock, US$.001 par value; 500,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2023, and 50,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2022	1,623	10
Additional paid-in capital	1,078,343
Accumulated other comprehensive loss	(110,223)	(197,040)		(200,039)
(Accumulated deficit) Retained earnings	(4,102,241)	(781,085)	(2,357,806)	873,306	(2,032,532)
Total HWH International Inc. Stockholders’ (deficit) equity	(3,132,498)	(978,115)	(2,357,543)		(2,032,269)
Non-controlling interests	164,499	8,666		4,836
Total Stockholders’ (Deficit) Equity	(2,967,999)	(969,449)	(2,357,543)	(1,805,434)	(2,032,269)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	2,558,159	1,983,518	21,955,793		89,297,234
Common Class A [Member]
Stockholders’ (Deficit) Equity
Common stock, US$.001 par value; 500,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2023, and 50,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2022			47		47
Common Class B [Member]
Stockholders’ (Deficit) Equity
Common stock, US$.001 par value; 500,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2023, and 50,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2022			216		216
Related Party [Member]
Current Liabilities
Due to related parties, net	$ 3,141,918	2,118,495
Sponsor [Member]
Current Assets
Other receivables					$ 13,000
Restatement [Member]
Current Assets
Cash		1,159,201		1,651,088
Accounts Receivable, net		28,611		9,070
Inventory		1,977		34,126
Other receivables		41,203		35,717
Convertible note receivable - related party				198,125
Investment security – related party
Prepaid expenses		106,862		17,828
Total Current Assets		1,337,854		1,945,954
Non-Current Assets
Property and Equipment, net		129,230		166,338
Cash and marketable securities held in Trust Account		21,346,768
Deposits		298,324		305,036
Operating lease right-of-use assets, net		598,508		973,069
Total Non-Current Assets		22,372,830		1,599,812
TOTAL ASSETS		23,710,684		3,545,766
Current Liabilities
Accounts payable and accrued expenses		167,355		60,771
Accrued commissions		85,206		143,383
Operating lease liabilities - Current		429,687		419,303
Deferred underwriting fee payable		3,018,750
Notes payable - current
Deferred revenue				21,198
Total Current Liabilities		6,024,798		2,308,323
Non-Current Liabilities
Investment in associate, related party				155,369
Operating lease liabilities - Non-current		182,380		559,330
Notes payable - non-current
Total Non-Current Liabilities		182,380		559,330
Total Liabilities				2,867,653
Commitments and Contingencies
Temporary equity:
Class A common stock subject to possible redemption; 1,976,036 and 8,625,000 shares (at approximately $10.35 and $10.20 per share) as of November 30, 2023 and November 30, 2022, respectively		20,457,011
Stockholders’ (Deficit) Equity
Preferred stock, US$0.001 par value; 10,000,000 shares authorized; none issued and outstanding as of December 31, 2023 and 2022
Common stock, US$.001 par value; 500,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2023, and 50,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2022		1		10
Additional paid-in capital		9
Accumulated other comprehensive loss		(197,041)		(200,039)
(Accumulated deficit) Retained earnings		(2,765,403)		873,306
Total HWH International Inc. Stockholders’ (deficit) equity		(2,962,171)		673,277
Non-controlling interests		8,666		4,836
Total Stockholders’ (Deficit) Equity		(2,953,505)		678,113
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY		23,710,684		3,545,766
Restatement [Member] | Common Class A [Member]
Stockholders’ (Deficit) Equity
Common stock, US$.001 par value; 500,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2023, and 50,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2022		47
Restatement [Member] | Common Class B [Member]
Stockholders’ (Deficit) Equity
Common stock, US$.001 par value; 500,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2023, and 50,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2022		216
Restatement [Member] | Related Party [Member]
Current Liabilities
Due to related parties, net		$ 2,323,800		$ 1,663,668

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Nov. 30, 2023	Nov. 30, 2022
Preferred stock, par value	$ 0.001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	1,000,000	1,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value	$ 0.001
Common stock, shares authorized	500,000,000
Common stock, shares issued	10,000
Common stock, shares outstanding	10,000
Common Class A [Member]
Temporary equity, shares subject to possible redemption		1,976,036	8,625,000
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, shares authorized		50,000,000	50,000,000
Common stock, shares issued		473,750	473,750
Common stock, shares outstanding		473,750	473,750
Temporary equity, par value		$ 10.35	$ 10.20
Common Class B [Member]
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, shares authorized		5,000,000	5,000,000
Common stock, shares issued		2,156,250	2,156,250
Common stock, shares outstanding		2,156,250	2,156,250
Restatement [Member]
Preferred stock, par value	$ 0.001
Preferred stock, shares authorized	10,000,000
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0
Common stock, shares authorized	50,000,000
Common stock, shares issued	0
Common stock, shares outstanding	0
Restatement [Member] | Common Class A [Member]
Temporary equity, shares subject to possible redemption	1,976,036
Temporary equity, redemption price per share	$ 10.35
Common stock, par value	$ 0.0001
Common stock, shares authorized	50,000,000
Common stock, shares issued	473,750
Common stock, shares outstanding	473,750
Restatement [Member] | Common Class B [Member]
Common stock, par value	$ 0.0001
Common stock, shares authorized	50,000,000
Common stock, shares issued	2,156,250
Common stock, shares outstanding	2,156,250

Consolidated Statements of Oper

Consolidated Statements of Operations and Other Comprehensive Income - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenues:
Total Revenue	$ 286,110	$ 200,562
Cost of revenues
Total Cost of revenue	(122,813)	(77,769)
Gross profit	163,297	122,793
Operating expenses
General and administrative expenses	(1,129,191)	(736,391)
Impairment of convertible note receivable – related party, and investment in associate, related party	(366,192)
Total operating expenses	(1,495,383)	(736,391)
Other income (expense)
Other income	78,013	999,966
Interest expense	(18,131)
Unrealized gain (loss) on related party transactions	(49,571)	13,853
Loss on equity method investment, related party	(14,744)	(53,199)
Total Other Income	(4,433)	960,620
Loss before provision for income taxes	(1,336,519)	347,022
Provision for income taxes		(175,173)
Net loss	(1,336,519)	171,849
Less: Net income attributable to the non-controlling interests	319	722
Net loss attributable to common shareholders	(1,336,838)	171,127
Other Comprehensive Income, Net of Tax:
Foreign currency translation adjustments	86,818	58,843
Total Other Comprehensive Income, Net of Tax:	86,818	58,843
Comprehensive Loss	(1,250,020)	229,970
Weighted average number of common shares outstanding
General and administrative	$ 1,129,191	736,391
Common Stock [Member]
Other income (expense)
Net loss
(Loss) earnings per common share
Net loss per common share - basic	$ (0.09)	$ 0.06
Net loss per common share - diluted	$ (0.09)	$ 0.06
Weighted average number of common shares outstanding
Weighted average number of shares of common stock outstanding - basic	14,797,956	10,000
Weighted average number of shares of common stock outstanding - diluted	14,797,956	10,000
Common Stock [Member] | Common Class A [Member]
Other income (expense)
Net loss
(Loss) earnings per common share
Net loss per common share - basic	$ (0.09)	$ 0.06
Net loss per common share - diluted	$ (0.09)	$ 0.06
Weighted average number of common shares outstanding
Weighted average number of shares of common stock outstanding - basic	41,648	473,750
Weighted average number of shares of common stock outstanding - diluted	41,648	473,750
Common Stock [Member] | Common Class B [Member]
Other income (expense)
Net loss
(Loss) earnings per common share
Net loss per common share - basic	$ (0.09)	$ 0.06
Net loss per common share - diluted	$ (0.09)	$ 0.06
Weighted average number of common shares outstanding
Weighted average number of shares of common stock outstanding - basic	189,560	2,156,250
Weighted average number of shares of common stock outstanding - diluted	189,560	2,156,250
Membership [Member]
Revenues:
Total Revenue		$ 12,583
Cost of revenues
Total Cost of revenue		(11,868)
Non Membership [Member]
Revenues:
Total Revenue	286,110	187,979
Cost of revenues
Total Cost of revenue	$ (122,813)	$ (65,901)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($)	Common Class A [Member] Common Stock [Member]	Common Class A [Member] Common Stock [Member] Restatement [Member]	Common Class A [Member]	Common Class B [Member] Common Stock [Member]	Common Class B [Member] Common Stock [Member] Restatement [Member]	Common Class B [Member]	Common Stock [Member]	Common Stock [Member] Restatement [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Restatement [Member]	AOCI Attributable to Parent [Member]	AOCI Attributable to Parent [Member] Restatement [Member]	Retained Earnings [Member]	Retained Earnings [Member] Restatement [Member]	Parent [Member]	Parent [Member] Restatement [Member]	Noncontrolling Interest [Member]	Noncontrolling Interest [Member] Restatement [Member]	Total	Restatement [Member]
Balances at Nov. 30, 2021				$ 216					$ 24,784				$ (5,000)						$ 20,000
Balance, shares at Nov. 30, 2021				2,156,250
Net loss			$ 88,130			$ 25,357													113,541
Sale of Private Placement Units	$ 47								4,737,453										4,737,500
Sale of Private Placement Units, shares	473,750
Deferred underwriting compensation									(3,018,750)										(3,018,750)
Issuance of Shares at Initial Public Offering	$ 863								86,249,137										86,250,000
Issuance of Shares at Initial Public Offering, shares	8,625,000
Underwriter’s fees and other issuance costs									(2,200,348)										(2,200,348)
Remeasurement of Class A common stock to redemption value	$ (863)								(87,111,637)										(87,112,500)
Remeasurement of Class A common stock to redemption value, shares	(8,625,000)
Class A Common Stock Measurement Adjustment									1,319,361				(1,319,361)
Remeasurement of Class A common stock subject to possible redemption to redemption amount													(821,712)						(821,712)
Net income													113,541						113,541
Balances at Nov. 30, 2022	$ 47			$ 216									(2,032,532)						(2,032,269)
Balance, shares at Nov. 30, 2022	473,750			2,156,250
Balances at Dec. 31, 2021							$ 10				$ (219,647)		1,819,304		$ 1,599,667				1,599,667
Balance, shares at Dec. 31, 2021							10,000
Net loss													(945,998)		(945,998)		4,836		(941,162)	$ (941,162)
Foreign currency translation adjustment											19,608				19,608				19,608
Net income																			(945,998)	(945,998)
Balances at Dec. 31, 2022	$ 47			$ 216			$ 1	$ 10	9		(200,039)	$ (200,039)	(1,610,504)	$ 873,306	(1,810,270)	$ 673,277	4,836	$ 4,836	(1,805,434)	678,113
Balance, shares at Dec. 31, 2022	473,750			2,156,250			10,000	10,000
Balances at Nov. 30, 2022	$ 47			$ 216									(2,032,532)						(2,032,269)
Balance, shares at Nov. 30, 2022	473,750			2,156,250
Net loss			$ 388,396			$ 160,477													548,873
Remeasurement of Class A common stock subject to possible redemption to redemption amount													(668,842)						(668,842)
Additional amount deposited into trust for loan extension													(205,305)						(205,305)
Net income													548,873						548,873
Balances at Nov. 30, 2023	$ 47			$ 216									(2,357,806)						(2,357,543)
Balance, shares at Nov. 30, 2023	473,750			2,156,250
Balances at Dec. 31, 2022	$ 47			$ 216			$ 1	$ 10	9		(200,039)	(200,039)	(1,610,504)	873,306	(1,810,270)	673,277	4,836	4,836	(1,805,434)	678,113
Balance, shares at Dec. 31, 2022	473,750			2,156,250			10,000	10,000
Net loss													171,127		171,127		722		171,849
Foreign currency translation adjustment											58,843				58,843				58,843
Net income																			171,127
Balances at Mar. 31, 2023	$ 47			$ 216			$ 1		9		141,196		(1,439,377)		(1,580,300)		5,558		(1,574,742)
Balance, shares at Mar. 31, 2023	473,750			2,156,250			10,000
Balances at Dec. 31, 2022	$ 47			$ 216			$ 1	$ 10	9		(200,039)	(200,039)	(1,610,504)	873,306	(1,810,270)	673,277	4,836	4,836	(1,805,434)	678,113
Balance, shares at Dec. 31, 2022	473,750			2,156,250			10,000	10,000
Net loss														(1,654,391)		(1,654,391)		3,830	(1,650,561)	(1,650,561)
Foreign currency translation adjustment												2,999				2,999				2,999
Net income																			(1,654,391)
Balances at Dec. 31, 2023		$ 47			$ 216		$ 10	$ 1		$ 9	(197,040)	(197,041)	(781,085)	(2,765,403)	(978,115)	(2,962,171)	8,666	8,666	(969,449)	(2,953,505)
Balance, shares at Dec. 31, 2023		473,750			2,156,250		10,000	10,000
Balances at Nov. 30, 2023	$ 47			$ 216									(2,357,806)						(2,357,543)
Balance, shares at Nov. 30, 2023	473,750			2,156,250
Balances at Dec. 31, 2023		$ 47			$ 216		$ 10	$ 1		9	(197,040)	(197,041)	(781,085)	(2,765,403)	(978,115)	(2,962,171)	8,666	8,666	(969,449)	(2,953,505)
Balance, shares at Dec. 31, 2023		473,750			2,156,250		10,000	10,000
Net loss														(1,336,838)		(1,336,838)		319	(1,336,519)	(1,336,519)
Foreign currency translation adjustment												86,818				86,818				86,818
Sale of Private Placement Units								15		1,509,375						1,509,390				1,509,390
Sale of Private Placement Units, shares							149,443
Issuance of Common Stock during Merger								1,344		(1,369)						(25)				(25)
Issuance of Common Stock during Merger, shares							13,433,858
Deferred underwriting compensation										(645,860)						(645,860)				(645,860)
Convert Common Stock Class A and B to Common Stock		47			(216)			263
Convert Common Stock Class A and B to Common Stock, shares	(473,750)			(2,156,250)			2,630,000
Revaluation for SHRG note receivable and warrants										216,188						216,188				216,188
Change in Non-Controlling Interest Ketomei																		$ 155,514		$ 155,514
Net income																			(1,336,838)
Balances at Mar. 31, 2024							$ 1,623		$ 1,078,343		$ (110,223)		$ (4,102,241)		$ (3,132,498)		$ 164,499		$ (2,967,999)
Balance, shares at Mar. 31, 2024							16,223,301

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022	Nov. 30, 2022
Cash flows from operating activities:
Net loss	$ (1,336,519)	$ 171,849	$ (1,650,561)	$ 548,873	$ (941,162)	$ 113,541
Adjustments to reconcile net loss to net cash used in operating activities:
Investment income earned on cash and marketable securities held in Trust Account				(2,215,619)		(990,110)
Formation and organization costs paid by related parties						5,000
Unrealized (gain) loss on related party transactions	49,571	(13,853)	(68,787)		29,551
Loss on equity method investment, related party	14,744	53,199	33,898		100,949
Depreciation expense	14,643	14,591	58,006		33,867
Non-cash lease expense	125,143	130,044	509,340		356,556
Impairment of convertible note receivable – related party, and investment in associate, related party	366,192		493,898
Inventory written off expenses			30,753
Change in operating assets and liabilities:
Other current assets				(108,457)		(9,043)
Accounts payable and accrued expenses				255,729		366,541
Convertible note receivable - related party			(165,643)		(121,403)
Receivable from related party		(19,079)	(13,973)		83,233
Other receivables	106,723	(83,954)	89,900		67,175
Prepaid commissions		3,692	6,651		294,700
Deposits	(111,609)	588	1,008		(81,934)
Inventory	(1,668)	(454)	184		10,566
Accounts payable and accrued expenses	262,732	194,200	70,669		48,223
Accrued commissions	(379)	(49,835)	(54,247)		36,615
Income tax payable		(1)			(36,134)
Value added tax withheld	(3,573)	7,983	(98,223)		(82,981)
Deferred revenue		(20,758)	(20,814)		(641,029)
Operating Lease Liabilities	(124,210)	(125,961)	(508,018)		(365,324)
Net cash used in operating activities	(638,210)	262,251	(1,285,959)	(1,519,474)	(1,208,532)	(514,071)
Cash flows from investing activities:
Due from Sponsor				13,000		(13,000)
Cash withdrawn from Trust Account for taxes				919,547
Cash withdrawn form Trust Account for redemptions				68,351,348
Cash deposited into Trust Account				(205,305)		(87,112,500)
Investment in an associate					(256,318)
Purchases of property and equipment	(2,072)	(8,227)	(14,574)		(166,855)
Convertible loans receivable - related party	(250,000)
Net cash used in investing activities	(252,072)	(8,227)	(14,574)	69,078,590	(423,173)	(87,125,500)
Cash flows from financing activities:
Proceeds from sale of Units in Public Offering, net of underwriting fee						84,525,000
Repayment of Class A Common Stock				(68,351,348)
Proceeds from sale of Private Placement Units						4,737,500
Proceeds from extension loan				205,305
Repayment of related party advances				(33,475)		(211,153)
Payment of offering costs						(289,195)
Repayment from loans and borrowing	(26,307)
Repayment of Deferred Underwriting Compensation	(325,000)
Advance from related parties	1,101,255	182,730	526,323	33,475	718,671
Net cash provided by financing activities	749,948	182,730	526,323	(68,146,043)	718,671	88,762,152
Net (decrease) in cash	(140,334)	436,754	(774,210)	(586,927)	(913,034)	1,122,581
Effects of foreign exchange rate on cash	(19,361)	6,558	1,925		(86,692)
Cash at beginning of the year	1,159,201	91,178,513	91,178,513	1,172,581		50,000
Cash at end of the year	999,506	91,621,825	1,159,201	585,654	91,178,513	1,172,581
Cash at beginning of year	878,803	1,651,088	1,651,088		2,650,814
Cash at end of period			878,803		1,651,088
Supplemental disclosure of non-cash investing and financing activities
Deferred underwriters’ commissions charged to temporary equity in connection with the Initial Public Offering						3,018,750
Class A Common Stock measurement adjustment						1,319,361
Initial classification of Class A Common Stock subject to redemption						87,112,500
Remeasurement of Class A Common Stock subject to redemption				668,842		821,712
Extension funds attributable to common stock subject to redemption				$ 205,305
Issuance of HWH Common Stock to EF Hutton for Deferred Underwriting Compensation	1,509,375
Issuance of shares	(1,359)
Valuation gain from notes receivable and warrant - SHRG	(216,188)
Initial recognition of operating lease right-of-use asset and liability		$ 46,695	$ 125,331		$ 1,134,004

DESCRIPTION OF ORGANIZATION, BU

DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS	NOTE 1 — DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS HWH International Inc. (“HWH”) and its consolidated subsidiaries (collectively, the “Company”) operate a food and beverage (“F&B”) business in Singapore and South Korea. The Company operates a membership model in which individuals pay an upfront membership fee to become members. As members, these individuals receive discounted access to products and services offered by the Company’s affiliates. Previously, the Company had approximately 9,000 members, primarily in South Korea. Currently, this membership business has been temporarily suspended. HWH International Inc. was originally incorporated in Delaware on October 20, 2021 under the name Alset Capital Acquisition Corp. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company consummated the Business Combination on January 9, 2024 and changed its name from “Alset Capital Acquisition Corp.” to “HWH International Inc.” The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. On September 9, 2022, the Company entered into an agreement and plan of merger (the “Merger Agreement”) by and among the Company, HWH International Inc., a Nevada corporation (the “HWH Nevada” or “Target”) and HWH Merger Sub Inc., a Nevada corporation and a wholly owned subsidiary of the Company (“Merger Sub”). The Company and Merger Sub are sometimes referred to collectively as the “ACAX Parties.” Pursuant to the Merger Agreement, a business combination between the Company and the Target was effected through the merger of Merger Sub with and into HWH Nevada, with the Target surviving the merger as a wholly owned subsidiary of the Company (the “Merger”). Upon the closing of the Merger (the “Closing”) on January 9, 2024, the Company changed its name to “HWH International Inc.” The board of directors of the Company (i) approved and declared advisable the Merger Agreement, the Ancillary Agreements (as defined in the Merger Agreement) and the transactions contemplated thereby and (ii) resolved to recommend approval of the Merger Agreement and related transactions by the stockholders of the Company. The Target was owned and controlled by certain member officers and directors of the Company and its sponsor. The Merger was consummated following the receipt of the required approval by the stockholders of the Company and the shareholders of the Target and the satisfaction of certain other customary closing conditions. The total consideration paid at Closing (the “Merger Consideration”) by the Company to the Target’s shareholders was $ 125,000,000 0.0001 12,500,000 10.00	Note 1. Nature of Operations DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS HWH International Inc. (“HWH”) and its consolidated subsidiaries (collectively, the “Company”) operate a food and beverage (“F&B”) business in Singapore and South Korea. The Company operates a membership model in which individuals pay an upfront membership fee to become members. As members, these individuals receive discounted access to products and services offered by the Company’s affiliates. Previously, the Company had approximately 9,000 members, primarily in South Korea. Currently, this membership business has been temporarily suspended. A reorganization of the Company’s legal entity structure was completed in July 2022. The reorganization involved the incorporation of HWH in March 2022 and the acquisition of companies under common control, F&B Holding Pte. Ltd. and F&B One Pte. Ltd in July 2022, as wholly owned subsidiaries of HWH. HWH is wholly-owned by Alset International Limited, a public company listed on the Singapore Exchange Securities Trading Limited. In the transactions under common control, financial statements and financial information were presented as of the beginning of the period as though the assets and liabilities had been transferred at that date. The following chart describes the Company’s ownership of various subsidiaries: The Company mainly focused on the F&B business in 2023. During the years ended December 31, 2023, and 2022, substantially all of the Company’s business was generated by its wholly owned subsidiaries, 2 63 98 37 49 28 6 2 22 7 21 0	NOTE 1 — DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND LIQUIDITY DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS HWH International Inc. (the “Company”) was incorporated in Delaware on October 20, 2021 under the name Alset Capital Acquisition Corp. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company consummated the Business Combination on January 9, 2024 and changed its name from Alset Capital Acquisition Corp. to HWH International Inc. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of November 30, 2023, the Company has not commenced any operations. All activity for the period from October 20, 2021 (inception) through November 30, 2023 relates to the Company’s formation and the initial public offering (“Initial Public Offering”), which is described below and the pursuit of a suitable acquisition candidate. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The Company has selected November 30 as its fiscal year end, which upon closing of Business Combination on January 9, 2024 has automatically changed to December 31. On September 9, 2022, the Company entered into an agreement and plan of merger (the “Merger Agreement”) by and among the Company, HWH International Inc., a Nevada corporation (“HWH”) and HWH Merger Sub Inc., a Nevada corporation and a wholly owned subsidiary of the Company (“Merger Sub”). The Company and Merger Sub are sometimes referred to collectively as the “ACAX Parties.” Pursuant to the Merger Agreement, a business combination between the Company and HWH was to be effected through the merger of Merger Sub with and into HWH, with HWH surviving the merger as a wholly owned subsidiary of the Company (the “Merger”). Upon the closing of the Merger (the “Closing”), the Company changed its name to “HWH International Inc.” Prior to the Closing, the board of directors of the Company (i) approved and declared advisable the Merger Agreement, the Ancillary Agreements (as defined in the Merger Agreement) and the transactions contemplated thereby and (ii) resolved to recommend approval of the Merger Agreement and related transactions by the stockholders of the Company. HWH is wholly–owned by Alset International Limited, a public company listed on the Singapore Exchange Securities Trading Limited. Alset International Limited is majority-owned and controlled by certain officers and directors of the Company and its sponsor. The Company’s sponsor is owned by Alset International Limited and Alset Inc.; Alset Inc. is the majority stockholder of Alset International Limited, and Chan Heng Fai, the Company’s Chairman is also the majority stockholder, Chairman and Chief Executive Officer of Alset Inc., and the Chairman and Chief Executive Officer of HWH and Alset International Limited. The Merger was consummated on January 9, 2024, following the receipt of the required approval by the shareholder of HWH and the satisfaction of certain other customary closing conditions. This transaction was approved by the stockholders of the Company at the Special Meeting of stockholders held on August 1, 2023. The total consideration paid at Closing (the “Merger Consideration”) by the Company to the HWH shareholders was $ 125,000,000 , and was paid in shares of Class A common stock, par value $ 0.0001 per share, of the Company (“Company Common Stock”). The number of shares of the Company Common Stock to be paid to the shareholders of HWH as Merger Consideration will be 12,500,000 . Refer to Note 9 – Subsequent Event. The registration statement for the Company’s Initial Public Offering was declared effective on January 31, 2022. On February 3, 2022, the Company consummated the Initial Public Offering of 8,625,000 86,250,000 1,125,000 11,250,000 Simultaneously with the closing of the Initial Public Offering, the Company consummated the private sale of 473,750 10.00 4,737,500 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of Private Placement Units, although substantially all of the net proceeds are intended to be applied toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete one or more initial Business Combinations with one or more operating businesses or assets with a fair market value equal to at least 80 The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). Upon the closing of the Initial Public Offering, management has agreed that an amount equal to at least $10.10 per Unit sold in the Initial Public Offering, including proceeds from the Private Placement Units, will be held in a trust account (“Trust Account”) 185 The Company will provide the holders of the outstanding Public Shares (the “Public Stockholders”) with the opportunity to redeem all or a portion of their Public Shares either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer in connection with the Business Combination. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $ 10.10 Distinguishing Liabilities from Equity All of the Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, if there is a stockholder vote or tender offer in connection with the Company’s Business Combination and in connection with certain amendments to the Company’s Certificate of Incorporation. In accordance with the rules of the U.S. Securities and Exchange Commission (the “SEC”) and its guidance on redeemable equity instruments, which has been codified in ASC 480-10-S99, redemption provisions not solely within the control of a company require common stock subject to redemption to be classified outside of permanent equity. Given that the Public Shares will be issued with other freestanding instruments (i.e., public warrants), the initial carrying value of Class A common stock classified as temporary equity will be the allocated proceeds determined in accordance with ASC 470-20. The Class A common stock is subject to ASC 480-10-S99. If it is probable that the equity instrument will become redeemable, we have the option to either (i) accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. We have elected to recognize the changes immediately. The accretion or remeasurement will be treated as a deemed dividend (i.e., a reduction to retained earnings, or in absence of retained earnings, additional paid-in capital). The Public Shares are redeemable and will be classified as such on the balance sheet until such date that a redemption event takes place. Redemptions of the Company’s Public Shares may be subject to the satisfaction of conditions, including minimum cash conditions, pursuant to an agreement relating to the Company’s Business Combination. If the Company seeks stockholder approval of the Business Combination, the Company will proceed with a Business Combination if a majority of the outstanding shares voted are voted in favor of the Business Combination, or such other vote as required by law or stock exchange rule. If a stockholder vote is not required by applicable law or stock exchange listing requirements and the Company does not decide to hold a stockholder vote for business or other reasons, the Company will, pursuant to its second amended and restated certificate of incorporation (the “Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by applicable law or stock exchange listing requirements, or the Company decides to obtain stockholder approval for business or other reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 5) and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Additionally, each Public Stockholder may elect to redeem their Public Shares without voting, and if they do vote, irrespective of whether they vote for or against the proposed transaction. Notwithstanding the foregoing, if the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Certificate of Incorporation provides that a Public Stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15 The holders of the Founder Shares have agreed (a) to waive their redemption rights with respect to the Founder Shares and Public Shares held by them in connection with the completion of a Business Combination and (b) not to propose an amendment to the Certificate of Incorporation (i) to modify the substance or timing of the Company’s obligation to allow redemptions in connection with a Business Combination or to redeem 100 The Company’s Amended and Restated Certificate of Incorporation of February 2, 2022 provided that if the Company had not completed a Business Combination within 12 months from the closing of Initial Public Offering (or 15 months if we had filed a proxy statement, registration statement or similar filing for an initial Business Combination within 12 months from the consummation of Initial Public Offering but had not completed the initial Business Combination within such 12-month period, or up to 21 months if we extend the period of time to consummate a Business Combination, at the election of the Company by two separate three month extensions, subject to satisfaction of certain conditions, including the deposit of up to $ 862,500 0.10 100,000 The holders of the Founders Shares have agreed to waive their liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the holders of Founder Shares acquire Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($ 10.00 In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (i) $ 10.00 10.00 On May 1, 2023, the Company amended the Investment Management Trust Agreement (the “Trust Agreement”) with Wilmington Trust, National Association, a national banking association (“Wilmington Trust”), which was entered into on January 31, 2022 and on May 2, 2023 the Company filed an Amendment to the Amended and Restated Certificate of Incorporation. The Trust Agreement and Amended and Restated Certificate of Incorporation are now amended, in part, so that the Company’s ability to complete a business combination may be extended in additional increments of one month up to a total of twenty-one (21) additional months from the closing date of the Offering, subject to the payment into the trust account by the Company of one-third of 1% of the funds remaining in the trust account following any redemptions in connection with the approval of the amendment to the Company’s Amended and Restated Certificate of Incorporation. In connection with the Special Meeting on May 1, 2023, Class A Common Stock stockholders redeemed 6,648,964 68.4 During the year ended November 30, 2023, the Company withdrew $ 919,547 706,490 213,057 Going Concern and Management’s Plan The Company expects to incur significant costs in pursuit of its acquisition plans and will not generate any operating revenues until after the completion of its initial business combination, at the earliest. In addition, the Company expects to have negative cash flows from operations as it pursues an initial business combination target. In connection with the Company’s assessment of going concern considerations in accordance with Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern” the Company does not currently have adequate liquidity to sustain operations, which consist solely of pursuing a Business Combination. On January 9, 2024, the Company consummated the business combination (the “Closing”) contemplated by the previously announced Agreement and Plan of Merger, dated as of September 9, 2022 (the “Merger Agreement”). The Company’s common stock commenced trading on the Nasdaq Global Market LLC under the ticker symbol “HWH” on January 9, 2024, and the Company’s warrants are expected to commence trading under the symbol “HWHW” at a later date. The Company has incurred continuing losses from its operations and has a working capital deficit $ 134,421 These conditions raise substantial doubt about the Company’s ability to continue ongoing operations. These consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). 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, 2024 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 November 30, 2023 filed on February 28, 2024 and audited consolidated financial statements of HWH Nevada for the year ended December 31, 2023 included in the form 8-K/A filed with SEC on March 25, 2024. Through November 30, 2023, HWH (then known as Alset Capital Acquisition Corp.) reported on a twelve month fiscal year that ended on November 30. In connection with the business combination, the Company’s fiscal year end was changed from November 30 to December 31. As a result of this change, the Company had a one-month transition period that began on December 1, 2023 and ended on December 31, 2023. For details see note 18 - Change in Fiscal Year. 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 following chart describes the Company’s ownership of various subsidiaries: The Company mainly focuses on the F&B business. During the three months ended March 31, 2024 and 2023, substantially all of the Company’s business was generated by its wholly owned subsidiaries, 0 6 100 94 40 45 4 7 19 22 17 21 20 0 Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Functional and Reporting Currency The functional and reporting currency of the Company is the United States dollar (“$”). The financial records of the Company’s subsidiaries located in South Korea, Singapore, Hong Kong, and Malaysia are maintained in their local currencies, the Korean Won (₩) Singapore Dollar (S$) Hong Kong Dollar (HK$) and Malaysian Ringgit (MYR), which are also the functional currencies of these entities. Use of Estimates The preparation of the financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the balance sheet, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had cash of $ 999,506 22,505,969 no Investments held in Trust Account At March 31, 2024 and December 31, 2023, the Company had approximately $ 24,874 21 In connection with the closing of Business Combination on January 9, 2024, Class A Common Stock stockholders redeemed 1,942,108 21 Fair Value of Financial Instruments The Company adopted Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures”, for assets and liabilities measured at fair value on a recurring basis. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions For purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying values reported in balance sheets for current assets and liabilities approximate their estimated fair market values based on the short-term maturity of these instruments. Inventory Inventory is 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 March 31, 2024 and December 31, 2023, inventory consisted of finished goods procured from suppliers. The Company continuously evaluates the need for reserve for obsolescence and possible price concessions required to write-down inventory to its net realizable value. As of March 31, 2024, inventory consisted of finished goods procured from suppliers. The Company continuously evaluates the need for reserve for obsolescence and possible price concessions required to write-down inventory to its net realizable value. Leases The Company follows FASB ASC Topic 842 in accounting for its operating lease right-of-use assets and operating lease liabilities. At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is or contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange of a consideration. To assess whether a contract is or contains a lease, the Company assesses whether the contract involves the use of an identified asset, whether it has the right to obtain substantially all of the economic benefits from the use of the asset and whether it has the right to control the use of the asset. The right-of-use assets and related lease liabilities are recognized at the lease commencement date. The Company recognizes operating lease expenses on a straight-line basis over the lease term. For leases that contain related non-lease components, such as maintenance, the Company will account for these payments as a single lease component. Right-of-use of assets The right-of-use of asset is measured at cost, which comprises the amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and less any lease incentive received. Lease liabilities Lease liability is measured at the present value of the outstanding lease payments at the commencement date, discounted using the Company’s incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise mainly of fixed lease payments. Short-term leases and leases of low value assets The Company has elected to not recognize right-of-use assets and lease liabilities for short-term leases that have a lease term of 12 months or less and leases of low value assets. Lease payments associated with these leases are expensed as incurred. Property, Plant and Equipment Property, plant and equipment are recorded at cost, less depreciation. Repairs and maintenance are expensed as incurred. Expenditures incurred as a consequence of acquiring or using the asset, or that increase the value or productive capacity of assets are capitalized. When property and equipment is retired, sold, or otherwise disposed of, the asset’s carrying amount and related accumulated depreciation are removed from the accounts and any gain or loss is included in statement of operations. Depreciation is computed by the reducing balance method (after considering their respective estimated residual values) over the estimated useful lives of the respective assets as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT Office Equipment 3 5 Furniture and Fittings 3 5 Kitchen Equipment 3 5 Operating Equipment 3 5 Leasehold Improvements Shorter of lease life or asset life The Company reviews the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends, and prospects, as well as the effects of obsolescence, demand, competition, and other economic factors. Deposit Deposit represents mostly rental deposit paid for the office used. Revenue Recognition 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 Company generates its revenue primarily from membership fees, product sales and F&B business. Membership Fee: Product Sales: If any member returns a product to the Company on a timely basis, they may obtain a replacement product from the Company for such returned products. We do not have buyback program. However, when the customer requests a return and management decides that the refund is necessary, we initiate the refund after deducting all the benefits that a member has earned. The returns are deducted from our sales revenue on our financial statements. Allowances for product and membership returns are provided at the time the sale is recorded. This accrual is based upon historical return rates for each country and the relevant return pattern, which reflects anticipated returns to be received over a period of up to 12 months following the original sale. Product and membership returns for the three months ended March 31, 2024 and 2023 were approximately $ 0 1,162 SCHEDULE OF PRODUCT SALES AND RETURNS RELATED TO MEMBERSHIPS Membership Products Total Returns Membership Products Total $ $ $ March 31, 2024 - - - March 31, 2023 1,162 - 1,162 Revenue returns 1,162 - 1,162 Food and Beverage 286,110 187,776 Contract assets and liabilities Below is a summary of the beginning and ending balances of the Company’s contract assets and liabilities as of March 31, 2024 and December 31, 2023. SCHEDULE OF CONTRACT ASSETS AND LIABILITIES March 31, 2024 December 31, 2023 Prepaid Sales Commission Balances at the beginning of the period $ - $ 6,839 Movement for the period - (6,839 ) Balances at the end of the period $ - $ - March 31, 2024 December 31, 2023 Deferred Revenue Balances at the beginning of the period $ - $ 21,198 Movement for the period - (21,198 ) Balances at the end of the period $ - $ - Value-added Tax The Company is obligated to pay value-added tax (“VAT”), among other things, on its inventory purchase as well as its rent payments and payment of professional fees. As of March 31, 2024 and December 31, 2023, included in other receivables was VAT paid of $ 37,311 37,179 Cost of revenue Cost of revenue is consisted of the cost of procuring finished goods from suppliers and related shipping and handling fees from 3 rd Below is a breakdown of the Company’s cost of revenue for the three months ended March 31, 2024 and 2023. SCHEDULE OF COST OF REVENUE Total March 31, 2024 Finished goods $ 78,507 Related shipping 2,275 Handling fee 10,927 Contractor fee 11,855 Franchise commission 4,953 Sales commission (234 ) Depreciation 14,530 Total of Cost of revenue $ 122,813 March 31, 2023 Finished goods $ 36,113 Related shipping 2,377 Handling fee 4,037 Contractor fee 4,024 Franchise commission 4,975 Sales commission 11,868 Depreciation 14,375 Total of Cost of revenue $ 77,769 Shipping and Handling Fees The Company utilizes the practical expedient under ASC 606-10-25-18B to account for its shipping and handling as fulfillment activities, and not a promised service (a revenue element). Shipping and handling fees are included in costs of revenue within the statements of operations. Commission Expense The Company compensates its sales leaders 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 cost of revenue. Member will get 25 Advertising Expenses Costs incurred for advertising the Company’s products are charged to operations as incurred. Advertising expenses for the three months ended March 31, 2024 and 2023 were $ 2,242 4,095 Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred tax asset will not be realized. Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. The Company has not recorded any unrecognized tax benefits. The Company’s policy is to recognize interest and penalties related to income taxes in income tax expense. Earnings (Loss) per Share The Company presents basic and diluted earnings (loss) per share data for its common shares. Basic earnings (loss) per share is calculated by dividing the profit or loss attributable to common stock shareholders of the Company by the weighted-average number of common shares outstanding during the year, adjusted for treasury shares held by the Company. Diluted earnings (loss) per share is determined by adjusting the profit or loss attributable to common stock shareholders and the weighted-average number of common shares outstanding, adjusted for treasury shares held, for the effects of all dilutive potential ordinary shares, which comprise convertible securities, such as stock options, convertible bonds and warrants. At March 31, 2024 there were 4,549,375 4,549,375 909,875 Non-controlling interests Non-controlling interests represent the equity in a subsidiary not attributable, directly or indirectly, to owners of the Company, and are presented separately in the consolidated statements of operation and comprehensive income, and within equity in the Consolidated Balance Sheets, separately from equity attributable to owners of the Company. On March 31, 2024 and December 31, 2023, the aggregate non-controlling interests in the Company were $ 164,499 8,666 Liquidity and Capital Resources In the three months ended March 31, 2024, we incurred a net loss, a loss from operations and negative cash flow from operations as we expanded our business of operating cafés and restructured our membership business. Notwithstanding the above, the Company believes that the available cash in the Company’s bank accounts, anticipated cash from operations, and financing availability from related parties are sufficient to fund our operations for at least the next 12 months. The Company’s capital requirements for the planned expansion are based on, among other items, geographical specific property costs, team requirements, and marketing steps needed. Our expansion shall consist of plans to take over leases of existing Hapi Cafes we currently do not own, as we look to add Hapi Cafes over the next two (2) years. If we take over these existing leases, it will require a minimum investment for each lease we take over for each Hapi Café. Proceeds received as a result of the anticipated business combination, will allow us to seek these expansion plans. Depending on the amount of proceeds we raise as part of the anticipated business combination, we may or may not need or seek additional funding or alter our strategic growth plans after the business combination is effectuated. There is no guarantee that we will be able to execute on our plans as laid out above. The accompanying financial statements have been prepared assuming the Company will continue as a going concern and do not contain any adjustments that might be required should the Company be unable to continue as a going concern. The Company has obtained a letter of financial support from Alset International Limited and Alset Inc., a direct and indirect majority owner of the Company, respectively. Alset International Limited and Alset Inc. committed to provide any additional funding required by the Company and would not demand repayment through twelve months from the issuance of these consolidated financial statements.	Note 2. Summary of Significant Accounting Policies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s consolidated financial statements and related notes include all the accounts of the Company and its wholly owned subsidiaries. They have been prepared in accordance with the accounting principles generally accepted in the United States of America (“U.S. GAAP”). All intercompany transactions have been eliminated in consolidation. Functional and Reporting Currency The functional and reporting currency of the Company is the United States dollar (“$”). The financial records of the Company’s subsidiaries located in South Korea, Singapore, Hong Kong, and Malaysia are maintained in their local currencies, the Korean Won (₩) Singapore Dollar (S$) Hong Kong Dollar (HK$) and Malaysian Ringgit (MYR), which are also the functional currencies of these entities. Use of estimates The preparation of the consolidated 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 as of the dates of the balance sheets and reported amounts of revenues and expenses during the reporting periods. Estimates are used in determining, among other items, allowance for credit losses, inventory reserve, income taxes and contingencies. Actual results could differ from these estimates. Fair Value of Financial Instruments The Company adopted Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures”, for assets and liabilities measured at fair value on a recurring basis. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions For purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying values reported in balance sheets for current assets and liabilities approximate their estimated fair market values based on the short-term maturity of these instruments. 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. There were no Inventory Inventory is 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, 2023 and 2022, inventory consisted of finished goods procured from suppliers. The Company continuously evaluates the need for reserve for obsolescence and possible price concessions required to write-down inventory to its net realizable value. The Company determined that total inventory with original cost of $ 30,753 Leases The Company follows FASB ASC Topic 842 in accounting for its operating lease right-of-use assets and operating lease liabilities. At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is or contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange of a consideration. To assess whether a contract is or contains a lease, the Company assesses whether the contract involves the use of an identified asset, whether it has the right to obtain substantially all of the economic benefits from the use of the asset and whether it has the right to control the use of the asset. The right-of-use assets and related lease liabilities are recognized at the lease commencement date. The Company recognizes operating lease expenses on a straight-line basis over the lease term. Right-of-use of assets The right-of-use of asset is measured at cost, which comprises the amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and less any lease incentive received. Lease liabilities Lease liability is measured at the present value of the outstanding lease payments at the commencement date, discounted using the Company’s incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise mainly of fixed lease payments. Short-term leases and leases of low value assets The Company has elected to not recognize right-of-use assets and lease liabilities for short-term leases that have a lease term of 12 months or less and leases of low value assets. Lease payments associated with these leases are expensed as incurred. Property, Plant and Equipment Property, plant and equipment are recorded at cost, less depreciation. Repairs and maintenance are expensed as incurred. Expenditures incurred as a consequence of acquiring or using the asset, or that increase the value or productive capacity of assets are capitalized. When property and equipment is retired, sold, or otherwise disposed of, the asset’s carrying amount and related accumulated depreciation are removed from the accounts and any gain or loss is included in statement of operations. Depreciation is computed by the reducing balance method (after considering their respective estimated residual values) over the estimated useful lives of the respective assets as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT Office Equipment 3 5 Furniture and Fittings 3 5 Kitchen Equipment 3 5 Operating Equipment 3 5 Leasehold Improvements Shorter of lease life or asset life The Company reviews the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends, and prospects, as well as the effects of obsolescence, demand, competition, and other economic factors. Deposit : Deposit represents mostly rental deposit paid for the office used. Revenue Recognition 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 Company generates its revenue primarily from membership fees, product sales and F&B business. Membership Fee: Product Sales: If any member returns a product to the Company on a timely basis, they may obtain a replacement product from the Company for such returned products. We do not have buyback program. However, when the customer requests a return and management decides that the refund is necessary, we initiate the refund after deducting all the benefits that a member has earned. The returns are deducted from our sales revenue on our financial statements. Allowances for product and membership returns are provided at the time the sale is recorded. This accrual is based upon historical return rates for each country and the relevant return pattern, which reflects anticipated returns to be received over a period of up to 12 months following the original sale. Product and membership returns for the years ended December 31, 2023 and 2022 were approximately $ 1,183 41,755 SCHEDULE OF PRODUCT SALES AND RETURNS RELATED TO MEMBERSHIPS Membership Products Total Returns Membership Products Total $ $ $ December 31, 2022 41,755 - 41,755 December 31, 2023 - 1,183 1,183 Revenue returns - 1,183 1,183 Food and Beverage 817,761 449,239 Deferred Revenue The Company records all unearned revenue from membership sales as deferred revenue. Deferred revenue was $ 0 21,198 21,198 Contract assets and liabilities Below is a summary of the beginning and ending balances of the Company’s contract assets and liabilities as of December 31, 2023 and 2022. SCHEDULE OF CONTRACT ASSETS AND LIABILITIES Prepaid Sales Commission December 31, 2023 December 31, 2022 Balances at the beginning of the year $ 6,839 $ 319,649 Movement for the year (6,839 ) (312,810 ) Balances at the end of the year $ 0 $ 6,839 Deferred Revenue December 31, 2023 December 31, 2022 Balances at the beginning of the year $ 21,198 $ 700,385 Movement for the year (21,198 ) (679,187 ) Balances at the end of the year $ 0 $ 21,198 Value-added Tax The Company is obligated to pay value-added tax (“VAT”), among other things, on its inventory purchase as well as its rent payments and payment of professional fees. As of December 31, 2023 and 2022, included in other receivables was VAT paid of $ 37,179 32,607 Cost of revenue Cost of revenue is consisted of the cost of procuring finished goods from suppliers and related shipping and handling fees from 3 rd Below is a breakdown of the Company’s cost of revenue for the years ended December 31, 2023 and 2022. SCHEDULE OF COST OF REVENUE December 31, 2023 Total Finished goods $ 151,703 Related shipping 9,346 Handling fee 22,629 Contractor fee 30,977 Franchise commission 18,428 Sales commission 13,827 Inventory written off 30,753 Depreciation 57,162 Total of Cost of revenue $ 334,825 December 31, 2022 Finished goods $ 97,058 Related shipping 10,376 Handling fee 10,945 Contractor fee 18,568 Franchise commission 17,624 Sales commission 501,483 Depreciation 32,311 Total of Cost of revenue $ 688,365 Shipping and Handling Fees The Company utilizes the practical expedient under ASC 606-10-25-18B to account for its shipping and handling as fulfillment activities, and not a promised service (a revenue element). Shipping and handling fees are included in costs of revenue within the statements of operations. Commission Expense The Company compensates its sales leaders 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 cost of revenue. Member will get 25 Advertising Expenses Costs incurred for advertising the Company’s products are charged to operations as incurred. Advertising expenses for the years ended December 31, 2023 and 2022 were $ 4,191 57,347 Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred tax asset will not be realized. Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. The Company has not recorded any unrecognized tax benefits. The Company’s policy is to recognize interest and penalties related to income taxes in income tax expense. Earnings (Loss) per Share Basic earnings (loss) per share is computed by dividing the net income (loss) attributable to the common shareholders by weighted average number of shares of common stock outstanding during the period. Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. There were no Non-controlling interests Non-controlling interests represent the equity in a subsidiary not attributable, directly or indirectly, to owners of the Company, and are presented separately in the consolidated statements of operation and comprehensive income, and within equity in the Consolidated Balance Sheets, separately from equity attributable to owners of the Company. On December 31, 2023 and 2022, the aggregate non-controlling interests in the Company were ($ 3,830 4,836 Liquidity and Capital Resources In the year of 2023, we incurred a net loss, a loss from operations and negative cash flow from operations as we expanded our business of operating cafés and restructured our membership business. Notwithstanding the above, the Company believes that the available cash in the Company’s bank accounts, anticipated cash from operations, and financing availability from related parties are sufficient to fund our operations for at least the next 12 months. The Company’s capital requirements for the planned expansion are based on, among other items, geographical specific property costs, team requirements, and marketing steps needed. Our expansion shall consist of plans to take over leases of existing Hapi Cafes we currently do not own, as we look to add Hapi Cafes over the next two (2) years. If we take over these existing leases, it will require a minimum investment for each lease we take over for each Hapi Café. Proceeds received as a result of the anticipated business combination, will allow us to seek these expansion plans. Depending on the amount of proceeds we raise as part of the anticipated business combination, we may or may not need or seek additional funding or alter our strategic growth plans after the business combination is effectuated. There is no guarantee that we will be able to execute on our plans as laid out above. The accompanying financial statements have been prepared assuming the Company will continue as a going concern and do not contain any adjustments that might be required should the Company be unable to continue as a going concern. The Company has obtained a letter of financial support from Alset International Limited and Alset Inc., a direct and indirect owner of the Company, respectively. Alset International Limited and Alset Inc. committed to provide any additional funding required by the Company and would not demand repayment through twelve months from the issuance of these consolidated financial statements. Recently Adopted Accounting Pronouncement In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (Topic 326)	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the SEC. Principles of Consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant intercompany transactions and balances between the Company and its subsidiaries are eliminated upon consolidation. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s consolidated financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the balance sheet, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had cash of $ 585,654 1,172,581 no Investments held in Trust Account At November 30, 2023 and 2022, the Company had approximately $ 21.3 88.1 Offering Costs associated with the Initial Public Offering The Company complies with the requirements of the Financial Accounting Standards Board (“FASB”) ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A, Offering Costs 475,348 4,743,750 Class A common stock subject to possible redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance enumerated in ASC 480 “ Distinguishing Liabilities from Equity 20,457,011 87,934,212 Net income per share Net income (loss) per share is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period. The Company applies the two-class method in calculating earnings per share. Earnings and losses are shared pro rata between the two classes of shares. The calculation of diluted income (loss) per share of common stock does not consider the effect of the warrants issued in connection with the Initial Public Offering because the warrants are contingently exercisable, and the contingencies have not yet been met. As a result, diluted earnings per common stock are the same as basic earnings per ordinary share for the periods presented. The following tables reflects the calculation of basic and diluted net income (loss) per common share: SUMMARY OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE Class A Class B For the Year Ended November 30, 2023 Class A Class B Basic and diluted net income per share of common stock Numerator: Allocation of net income $ 388,396 $ 160,477 Denominator: Basic and diluted weighted average shares outstanding 5,218,670 2,156,250 Basic and diluted net income per share of common stock $ 0.07 $ 0.07 Class A Class B For the Year Ended November 30, 2022 Class A Class B Basic and diluted net income per share of common stock Numerator: Allocation of net income $ 88,130 $ 25,357 Denominator: Basic and diluted weighted average shares outstanding 7,478,425 2,156,250 Basic and diluted net income per share of common stock $ 0.01 $ 0.01 Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “ Income Taxes ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statements’ recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of November 30, 2023 and 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. The Inflation Reduction Act (“IR Act”) was enacted on August 16, 2022. The IR Act includes provisions imposing a 1% excise tax on share repurchases that occur after December 31, 2022 and introduces a 15 Delaware Franchise Tax Delaware, where the Company is incorporated, imposes a franchise tax that applies to most business entities that are formed or qualified to do business, or which are otherwise doing business, in Delaware. Delaware franchise tax 205,000 168,398 Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000 The Company had uninsured cash of $335,654 922,581 Fair Value of Financial Instruments Fair value is defined as the price that would be received for sale of an asset or paid to transfer of a liability, in an orderly transaction between market participants at the measurement date. US GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

MERGER WITH HWH INTERNATIONAL I

MERGER WITH HWH INTERNATIONAL INC. (A NEVADA CORPORATION)	3 Months Ended
	Mar. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
MERGER WITH HWH INTERNATIONAL INC. (A NEVADA CORPORATION)	NOTE 3 - MERGER WITH HWH INTERNATIONAL INC. (A NEVADA CORPORATION) HWH International Inc. (f.k.a. Alset Capital Acquisition Corp.; “SPAC”, the” Company”) was a special purpose acquisition company, incorporated in Delaware on October 20, 2021 and formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). On January 9, 2024, the Company, HWH International Inc. (a Nevada corporation, “HWH-NV”) and HWH Merger Sub Inc. consummated the merger (the “Reverse Recapitalization”) pursuant to an agreement and plan of merger dated as of September 9, 2022. The transaction was accounted for as a Reverse Recapitalization in accordance with accounting principles generally accepted in the United States (“GAAP”). Under this method of accounting, SPAC was treated as the “acquired” company for financial reporting purposes. This determination is primarily based on the fact that subsequent to the Reverse Recapitalization, HWH-NV stockholders comprise a majority of voting power on the Company, most of senior management of HWH-NV continued as senior management of the combined company and identified a majority of the members of the board of directors of the combined company, both companies are under common control; and HWH-NV’s operations comprise the ongoing operations of the combined company. Accordingly, for accounting purposes, the Company is considered to be a continuation of HWH-NV, with the net identifiable assets of SPAC deemed to have been acquired by HWH-NV in exchange for HWH-NV common shares accompanied by a recapitalization, with no goodwill or intangible assets recorded. In connection with the business Combination: ● The holders of 8,591,072 ● Immediately prior to the consummation of the Reverse Recapitalization (i) each of the 1,972,896 1,972,896 2,156,250 2,156,250 2,156,250 476,890 909,875 ● 12,500,000 ● 149,443 1,509,375 The transaction described above was a transaction between entities under common control. SPAC, prior to the Business Combination, was in 26 32

ACCOUNTS RECEIVABLE, NET

ACCOUNTS RECEIVABLE, NET	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Credit Loss [Abstract]
ACCOUNTS RECEIVABLE, NET	NOTE 4 — ACCOUNTS RECEIVABLE, NET Accounts receivable, net at March 31, 2024, December 31, 2023, March 31, 2023 and December 31, 2022 of $ 29,156 28,611 14,302 9,070	Note 4. Accounts receivable, net ACCOUNTS RECEIVABLE, NET The receivable at December 31, 2023, 2022 and 2021 for $ 28,611 9,070 2,519

PREPAID COMMISSIONS

PREPAID COMMISSIONS	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Prepaid Commissions
PREPAID COMMISSIONS	NOTE 5 — PREPAID COMMISSIONS During the normal course of business, the Company pays commission to its members for product sales as well as membership sales. Prepaid commissions are recorded for commissions paid on membership sales and recognized as an expense over the same period as the related membership revenue.	Note 5. Prepaid commissions PREPAID COMMISSIONS During the normal course of business, the Company pays commission to its members for product sales as well as membership sales. Prepaid commissions are recorded for commissions paid on membership sales and recognized as an expense over the same period as the related membership revenue.

INVENTORY

INVENTORY	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY	NOTE 6 — INVENTORY As of March 31, 2024 and December 31, 2023, the balance of finished goods was $ 3,598 1,977 no	Note 6. Inventory INVENTORY As of December 31, 2023 and 2022, the balance of finished goods was $ 1,977 34,126 30,753 no

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 7 — PROPERTY AND EQUIPMENT, NET The components of property and equipment are as follows: SCHEDULE OF PROPERTY AND EQUIPMENT, NET Total March 31, 2024 Office Equipment $ 45,605 Furniture and Fittings 45,303 Kitchen Equipment 22,470 Operating Equipment 8,325 Leasehold Improvements $ 118,983 Depreciation: Office equipment (30,716 ) Furniture and Fittings (34,448 ) Kitchen Equipment (9,517 ) Operating Equipment (3,815 ) Leasehold Improvements (48,670 ) Total, net $ 113,520 December 31, 2023 Office Equipment $ 30,861 Furniture and Fittings 46,376 Kitchen Equipment 23,044 Operating Equipment 8,522 Leasehold Improvements 122,083 Depreciation: Office Equipment (15,848 ) Furniture and Fittings (31,518 ) Kitchen Equipment (8,368 ) Operating Equipment (3,373 ) Leasehold Improvements (42,549 ) Total, net $ 129,230 For the three months ended March 31, 2024 and 2023, the Company recorded depreciation expenses of $ 14,643 14,591	Note 7. Property and Equipment, net PROPERTY AND EQUIPMENT, NET The components of property and equipment are as follows: SCHEDULE OF PROPERTY AND EQUIPMENT, NET December 31, 2023 Total Office Equipment $ 30,861 Furniture and Fittings 46,376 Kitchen Equipment 23,044 Operating Equipment 8,522 Leasehold Improvements $ 122,083 Depreciation: Office equipment (15,848 ) Furniture and Fittings (31,518 ) Kitchen Equipment (8,368 ) Operating Equipment (3,373 ) Leasehold Improvements (42,549 ) Total, net $ 129,230 December 31, 2022 Office Equipment $ 25,391 Furniture and Fittings 42,851 Kitchen Equipment 20,257 Operating Equipment 8,384 Leasehold Improvements 111,924 Depreciation: Office Equipment (23,449 ) Furniture and Fittings (1,671 ) Kitchen Equipment (3,240 ) Operating Equipment (1,223 ) Leasehold Improvements (12,886 ) Total, net $ 166,338 For the years ended December 31, 2023 and 2022, the Company recorded depreciation expenses of $ 58,006 33,867

ACCRUED COMMISSIONS

ACCRUED COMMISSIONS	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Accrued Commissions
ACCRUED COMMISSIONS	NOTE 8 — ACCRUED COMMISSIONS Accrued commissions as of March 31, 2024 and December 31, 2023 represent mainly sales commission payable. For the three months ended March 31, 2024 and 2023, sales commission expenses of $ 0 and $ 11,868 respectively, were recorded and included in cost of revenue in the Company’s consolidated statement of operations.	Note 8. Accrued Commissions ACCRUED COMMISSIONS Accrued commissions as of December 31, 2023, and 2022 represent mainly sales commission payable. For the years ended December 31, 2023, and 2022, sales commission expenses of $ 13,827 501,483

DUE TO ALSET INC.

DUE TO ALSET INC.	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Due To Alset Inc.
DUE TO ALSET INC.	NOTE 9 — DUE TO ALSET INC. Alset Inc (“AEI”) is the ultimate holding company that is incorporated in the United States of America. The amount due to AEI represents short-term working capital advances to the Company for its daily operations. There is no written, executed agreement and no financial/non-financial covenants and the amount due to AEI is non-interest bearing. Since the amount due to AEI is due upon request, it is classified as a current liability. The amounts due to AEI at March 31, 2024 and December 31, 2023 are $ 202,645 202,645	Note 10. Due to Alset Inc DUE TO ALSET INC. Alset Inc (“AEI”) is the ultimate holding company that is incorporated in the United States of America. The amount due to AEI represents short-term working capital advances to the Company for its daily operations. There is no written, executed agreement and no financial/non-financial covenants and the amount due to AEI is non-interest bearing. Since the amount due to AEI is due upon request, it is classified as a current liability. The amounts due to AEI at December 31, 2023 and 2022 are $ 202,645 202,644

DUE TO_FROM RELATED PARTIES

DUE TO/FROM RELATED PARTIES	3 Months Ended
	Mar. 31, 2024
Due Tofrom Related Parties
DUE TO/FROM RELATED PARTIES	NOTE 10 — DUE TO/FROM RELATED PARTIES Due to Alset International Ltd. Alset International Ltd. (“AIL”) is incorporated in Singapore and is a fellow subsidiary of the common parent company, Alset Inc. The amount due to AIL represents short-term working capital advances to the Company for its daily operations. There is no written, executed agreement and no financial/non-financial covenants and the amount due to AIL is non-interest bearing. Since the amount due to AIL is due upon request, it is classified as a current liability. The amounts due to AIL at March 31, 2024 and December 31, 2023 are $ 2,552,291 1,729,901 Due to Alset Business Development Pte. Ltd. Alset Business Development Pte. Ltd. (“ABD”) is incorporated in Singapore and is a fellow subsidiary of the common parent company, Alset Inc. The amount due to ABD represents amount loaned by ABD to Hapi Cafe Inc. (“HCI”) for the investment on Ketomei Pte. Ltd (“Ketomei”) in March 2022. There is no written, executed agreement and no financial/non-financial covenants and the amount due to ABD is non-interest bearing. Since the amount due to ABD is due upon request, it is classified as a current liability. The amounts due to ABD at March 31, 2024 and December 31, 2023 are $ 180,237 184,507 Due to BMI Capital Partners International Ltd. BMI Capital Partners International Ltd. (“BMI”) is incorporated in Hong Kong and is a fellow subsidiary of the common parent company, Alset Inc. The amount due to BMI represents short-term working capital advances to the Company for its daily operation. There is no written, executed agreement and no financial/non-financial covenants and the amount due to BMI is non-interest bearing. Since the amount due to BMI is due upon request, it is classified as a current liability. The amounts due to BMI at March 31, 2024 and December 31, 2023 are $ 1,439 1,442 General and Administrative Services Commencing on the date the Company’s Units were first listed on the Nasdaq, the Company has agreed to pay to Alset Management Group Inc. a total of $ 10,000 0 30,000 Related Party Loans Working Capital Loans In order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). Such Working Capital Loans would be evidenced by promissory notes. The notes may be repaid upon completion of a Business Combination, without interest, or, at the lender’s discretion, up to $ 1,500,000 10.00 Extension Loan On May 1, 2023, the Company amended the Investment Management Trust Agreement (the “Trust Agreement”) with Wilmington Trust, National Association, a national banking association (“Wilmington Trust”), which was entered into on January 31, 2022 and on May 2, 2023 the Company filed an Amendment to the Amended and Restated Certificate of Incorporation. The Trust Agreement and Amended and Restated Certificate of Incorporation are now amended, in part, so that the Company’s ability to complete a business combination may be extended in additional increments of one month up to a total of twenty-one (21) additional months from the closing date of the Offering, subject to the payment into the trust account by the Company of one-third of 1% of the funds remaining in the trust account following any redemptions in connection with the approval of the amendment to the Company’s Amended and Restated Certificate of Incorporation. The Sponsor has funded the first 30-day extension payment on May 3, 2023. The Sponsor has also made subsequent extension payments on June 5 th th 68,928 69,158 205,305 Due from Alset Acquisition Sponsor LLC Alset Acquisition Sponsor LLC (“Sponsor”) owed $ 205,305 205,305

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 — RELATED PARTY TRANSACTIONS On June 10, 2021, Hapi Café Inc. (“HCI”) signed a convertible loan agreement with Ketomei Pte. Ltd. (“Ketomei”), pursuant to which HCI has agreed to grant Ketomei a loan of an aggregate principal amount of $ 75,525 100,000 258,186 350,000 28 75,525 100,000 6,022 6,433 183,311 243,567 On July 28, 2022 HCI entered into binding term sheet with Ketomei and Tong Leok Siong Constant, pursuant to which HCI lent Ketomei $ 43,254 60,000 0 8 On August 4, 2022, the same parties entered into another binding term sheet (the “Second Term Sheet”) pursuant to which HCI agreed to lend Ketomei up to $ 260,600 360,000 8 263,766 360,000 214,903 293,310 48,862 66,690 0.022 On August 31, 2023, the same parties entered into another binding term sheet pursuant to which HCI agreed to lend Ketomei up to $ 36,634 50,000 3.5 37,876 50,000 On October 26, 2023, the same parties entered into another binding term sheet pursuant to which HCI agreed to lend Ketomei up to $ 37,876 50,000 3.5 37,000 50,000 21,134 28,560 15,865 21,440 On February 20, 2024, the Company invested an additional $ 312,064 420,000 38.41 312,064 420,000 312,064 420,000 55.65 On March 20, 2024, the Company entered into a Securities Purchase Agreement (the “Securities Purchase Agreement”) with Sharing Services Global Corporation (“SHRG”), pursuant to which the Company purchased from SHRG a (i) Convertible Promissory Note (the “Convertible Note”) in the amount of $ 250,000 208,333,333 208,333,333 0.0012 250,000 Financial assets measured at fair value on a recurring basis are summarized below and disclosed on the consolidated balance sheet as of March 31, 2024 and December 31, 2023: SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS Fair Value Measurement Using Amount at Level 1 Level 2 Level 3 Fair Value March 31, 2024 Asset Warrants – SHRG $ - $ 141,667 $ - $ 141,667 Convertible loans receivable – SHRG - 324,521 - $ 324,521 Total Investment in securities at Fair Value $ - $ 466,188 $ - $ 466,188 The fair value of the SHRG warrants under level 2 category as of March 31, 2024 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions: SCHEDULE OF FAIR VALUE WEIGHTED AVERAGE ASSUMPTIONS March 31, 2024 Stock price $ 0.0016 Exercise price $ 0.0012 Risk free interest rate 4.22 % Annualized volatility 136.81 % Dividend Yield $ 0.00 % Year to maturity 4.96 Warrants measurement input 4.96 The Company has elected to recognize the convertible loan at fair value and therefore there was no further evaluation of embedded features for bifurcation. The Company engaged third party valuation firm to perform the valuation of convertible loans. The fair value of the convertible loans is calculated using the binomial tree model based on probability of remaining as straight debt using discounted cash flow with the following assumptions: March 31, 2024 Risk-free interest rate 4.417 % Expected life 2.96 Discount rate 6.00 % Expected volatility 132.407 % Expected dividend yield 0 % Debt measurement input 0 % Fair value $ 324,521 Changes in the observable input values would likely cause material changes in the fair value of the Company’s Level 2 financial instruments. A significant increase (decrease) in this likelihood would result in a higher (lower) fair value measurement. Revenue from F&B business amounting to approximately $ 1,344 1,314 Included in Accounts Receivable, net at March 31, 2024 and December 31, 2023 is $ 8,953 7,405 Included in other income during the three months ended March 31, 2024 and 2023 is $ 1,819 1,723	Note 13. Related Party Transactions RELATED PARTY TRANSACTIONS On December 31, 2023, the total convertible note receivable from Ketomei was $ 368,299 100 On June 10, 2021, Hapi Café Inc. (“HCI”) signed a convertible loan agreement with Ketomei Pte. Ltd. (“Ketomei”), pursuant to which HCI has agreed to grant Ketomei a loan of an aggregate principal amount of $ 75,525 100,000 258,186 350,000 28 75,525 100,000 6,022 6,433 183,311 243,567 On July 28, 2022 HCI entered into binding term sheet with Ketomei and Tong Leok Siong Constant, pursuant to which HCI lent Ketomei $ 43,254 60,000 0 8 On August 4, 2022, the same parties entered into another binding term sheet (the “Second Term Sheet”) pursuant to which HCI agreed to lend Ketomei up to $ 260,600 360,000 8 263,766 360,000 214,903 293,310 48,862 66,690 0.022 On August 31, 2023, the same parties entered into another binding term sheet pursuant to which HCI agreed to lend Ketomei up to $ 36,634 50,000 3.5 37,876 50,000 On October 26, 2023, the same parties entered into another binding term sheet pursuant to which HCI agreed to lend Ketomei up to $ 37,876 50,000 3.5 6,766 8,932 31,110 41,068 The amount due from Ketomei at December 31, 2023 and 2022 are $ 0 198,125 Revenue from F&B business amounting to approximately $ 7,444 3,287 Included in Accounts Receivable, net at December 31, 2023 and 2022 is $ 7,405 560 Included in other income during the year ended December 31, 2023 and 2022 is $ 6,756 3,780	NOTE 5 — RELATED PARTIES RELATED PARTY TRANSACTIONS Founder Shares On November 8, 2021, the Sponsor received 2,156,250 25,000 281,250 20 The holder of the Founder Shares have agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of a Business Combination and (B) subsequent to a Business Combination, (x) if the last reported sale price of the Class A common stock equals or exceeds $ 12.00 Promissory Note — Related Party On November 8, 2021, the Sponsor issued an unsecured promissory note to the Company (the “Promissory Note”), pursuant to which the Company may borrow up to an aggregate principal amount of $ 300,000 no Advances from Related Party The Sponsor paid certain offering costs on behalf of the Company and advanced working capital to the Company. These advances are due on demand and are non-interest bearing. During the year ended November 30, 2022, the Sponsor paid a total of $ 75,000 211,153 33,475 0 0 General and Administrative Services Commencing on the date the Units are first listed on the Nasdaq, the Company has agreed to pay the Sponsor a total of $ 10,000 120,000 100,000 Related Party Loans Working Capital Loans In order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). Such Working Capital Loans would be evidenced by promissory notes. The notes may be repaid upon completion of a Business Combination, without interest, or, at the lender’s discretion, up to $ 1,500,000 10.00 no Extension Loan On May 1, 2023, the Company amended the Investment Management Trust Agreement (the “Trust Agreement”) with Wilmington Trust, National Association, a national banking association (“Wilmington Trust”), which was entered into on January 31, 2022 and on May 2, 2023 the Company filed an Amendment to the Amended and Restated Certificate of Incorporation. The Trust Agreement and Amended and Restated Certificate of Incorporation are now amended, in part, so that the Company’s ability to complete a business combination may be extended in additional increments of one month up to a total of twenty-one (21) additional months from the closing date of the Offering, subject to the payment into the trust account by the Company of one-third of 1% of the funds remaining in the trust account following any redemptions in connection with the approval of the amendment to the Company’s Amended and Restated Certificate of Incorporation. The Sponsor has funded the first 30-day extension payment on May 3, 2023 and made subsequent extension payments on June 5 th th 205,305 205,305 0 Due from Sponsor Due from sponsor was $ 0 13,000

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 12 — STOCKHOLDERS’ EQUITY The total amount of authorized capital stock of the Company consists of 56,000,000 55,000,000 1,000,000 no The Company previously had shares of Class B common stock outstanding, which automatically converted into Class A common stock at the time of a Business Combination, on a one-for-one basis. Rights Warrants The Company will not be obligated to deliver any shares of Class A common stock pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act covering the issuance of the shares of Class A common stock issuable upon exercise of the warrants is then effective and a current prospectus relating to those shares of Class A common stock is available, subject to the Company satisfying its obligations with respect to registration, or a valid exemption from registration is available. No warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of residence of the exercising holder, or an exemption from registration is available. Redemption of Warrants When the Price per Share of Class A Common Stock Equals or Exceeds $18.00 ● in whole and not in part; ● at a price of $ 0.01 ● upon a minimum of 30 days’ prior written notice of redemption, or the 30-day redemption period to each warrant holder; and ● if, and only if, the last reported sale price of the Class A common stock equals or exceeds $ 18.00 If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. If the Company calls the Public Warrants for redemption, as described above, its management will have the option to require any holder that wishes to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of common stock issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a stock dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the Public Warrants will not be adjusted for issuances of common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the Public Warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of Public Warrants will not receive any of such funds with respect to their Public Warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such Public Warrants. Accordingly, the Public Warrants may expire worthless. The Private Placement Warrants will be identical to the Public Warrants underlying the Units being sold in the Initial Public Offering except the Private Placement Warrants (including the Class A common stock issuable upon exercise of the Private Placement Warrants) will not be transferable, assignable or salable until 30 days after the completion of an Initial Business Combination, subject to certain exceptions. The following table summarizes the warrant activity for the three months ended March 31, 2024 and 2023. SCHEDULE OF WARRANT ACTIVITY Warrant for Weighted Remaining Contractual Aggregate Common Average Term Intrinsic Shares Exercise Price (Years) Value Warrants Outstanding as of December 31, 2023 4,549,375 $ 11.5 4.78 $ - Warrants Vested and exercisable at December 31, 2023 4,549,375 $ 11.5 4.78 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Warrants Outstanding as of March 31, 2024 4,549,375 $ 11.5 4.78 $ - Warrants Vested and exercisable at March 31, 2024 4,549,375 $ 11.5 4.78 $ - Warrant for Weighted Remaining Contractual Aggregate Common Average Term Intrinsic Shares Exercise Price (Years) Value Warrants Outstanding as of December 31, 2022 4,549,375 $ 11.5 5.78 $ - Warrants Vested and exercisable at December 31, 2023 4,549,375 $ 11.5 5.78 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Warrants Outstanding as of March 31, 2023 4,549,375 $ 11.5 5.78 $ - Warrants Vested and exercisable at March 31, 2023 4,549,375 $ 11.5 5.78 $ - Issuance of HWH Shares to EF Hutton On December 18, 2023, the Company entered into a Satisfaction and Discharge of Indebtedness Agreement in connection with an underwriting agreement previously entered into by the Company and EF Hutton, a division of Benchmark Investments, LLC, under which in lieu of the Company tendering the full amount due of $ 3,018,750 , the underwriters accepted a combination of $ 325,000 in cash upon the closing of the business combination, 149,443 shares of the Company’s common stock and a $ 1,184,375 promissory note as full satisfaction. This agreement was effective at the closing of business combination on January 9, 2024. The 149,443 shares were issued as of the price of $ 10.10 , totaling the amount of $ 1,509,375 The fair value of the Company shares at issuance on January 9, 2024 was $ 2.82 421,429	Note 12. Stockholders’ Equity STOCKHOLDERS’ EQUITY HWH has authorized 500,000,000 0.001 10,000,000 0.001 10,000 zero	NOTE 7 — STOCKHOLDERS’ EQUITY Preferred Stock 1,000,000 0.0001 no Class A Common Stock 50,000,000 0.0001 473,750 1,976,036 8,625,000 Class B Common Stock 5,000,000 0.0001 2,156,250 Only holders of the Class B common stock will have the right to vote on the election of directors prior to the Business Combination. Holders of Class A common stock and holders of Class B common stock will vote together as a single class on all matters submitted to a vote of our stockholders except as otherwise required by law. In connection with our initial Business Combination, we may enter into a stockholders’ agreement or other arrangements with the stockholders of the target or other investors to provide for voting or other corporate governance arrangements that differ from those that were in effect upon completion of the Initial Public Offering. The shares of Class B common stock will automatically convert into Class A common stock at the time of a Business Combination, on a one-for-one basis, subject to adjustment. In the case that additional shares of Class A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts issued in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which shares of Class B common stock shall convert into shares of Class A common stock will be adjusted (unless the holders of a majority of the then-outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of shares of Class A common stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as-converted basis, to 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the Initial Public Offering (excluding the placement units and underlying securities). Rights . Warrants The Company will not be obligated to deliver any shares of Class A common stock pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act covering the issuance of the shares of Class A common stock issuable upon exercise of the warrants is then effective and a current prospectus relating to those shares of Class A common stock is available, subject to the Company satisfying its obligations with respect to registration, or a valid exemption from registration is available. No warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of residence of the exercising holder, or an exemption from registration is available. The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of a Business Combination, the Company will use its commercially reasonable efforts to file, and within 60 business days following a Business Combination being declared effective, a registration statement covering the issuance of the shares of Class A common stock issuable upon exercise of the warrants and to maintain a current prospectus relating to those shares of Class A common stock until the warrants expire or are redeemed. Notwithstanding the above, if the Class A common stock is at the time of any exercise of a warrant not listed on a national securities exchange such that it satisfies the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but will use its commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemption of Warrants When the Price per Share of Class A Common Stock Equals or Exceeds $18.00 ● in whole and not in part; ● at a price of $ 0.01 ● upon a minimum of 30 days’ prior written notice of redemption, or the 30-day redemption period to each warrant holder; and ● if, and only if, the last reported sale price of the Class A common stock equals or exceeds $ 18.00 If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. If the Company calls the Public Warrants for redemption, as described above, its management will have the option to require any holder that wishes to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of common stock issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a stock dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the Public Warrants will not be adjusted for issuances of common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the Public Warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of Public Warrants will not receive any of such funds with respect to their Public Warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such Public Warrants. Accordingly, the Public Warrants may expire worthless. The Private Placement Warrants will be identical to the Public Warrants underlying the Units being sold in the Initial Public Offering except the Private Placement Warrants (including the Class A common stock issuable upon exercise of the Private Placement Warrants) will not be transferable, assignable or salable until 30 days after the completion of an Initial Business Combination, subject to certain exceptions.

LEASES

LEASES	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Leases
LEASES	NOTE 13 — LEASES The Company has operating leases for its office spaces in South Korea and two F&B stores in Singapore. The related lease agreements do not contain any material residual value guarantees or material restrictive covenants. Since the Company’s leases do not provide an implicit rate that can be readily determined, management uses a discount rate based on the incremental borrowing rate. The Company’s weighted-average remaining lease term relating to its operating leases is 1.23 4 The Company has also utilized the following practical expedients: ● Short-term leases – for leases that are for a period of 12 months or less, the Company will not apply the recognition requirements of ASC 842. ● For leases that contain related non-lease components, such as maintenance, the Company will account for these payments as a single lease component. The current portion of operating lease liabilities and the non-current portion of operating lease liabilities are presented on the balance sheets. Total lease expenses amounted to $ 125,143 130,044 170,801 144,209 3,441 12,107 SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES March 31, 2024 December 31, 2023 Right-of-use assets $ 459,339 $ 598,508 Lease liabilities - current $ 362,343 $ 429,687 Lease liabilities - non-current 110,344 182,380 Total lease liabilities $ 472,687 $ 612,067 As of March 31, 2024, the aggregate future minimum rental payments under non-cancelable agreement are as follows: SCHEDULE OF AGGREGATE FUTURE MINIMUM RENTAL PAYMENTS Maturity of Lease Liabilities Total 12 months ended March 31, 2025 $ 374,451 12 months ended March 31, 2026 111,616 Total undiscounted lease payments $ 486,067 Less: Imputed interest (13,380 ) Present value of lease liabilities $ 472,687 Operating lease liabilities - Current 362,343 Operating lease liabilities - Non-current $ 110,344	Note 14. Leases LEASES The Company has operating leases for its office spaces in South Korea and two F&B stores in Singapore. The related lease agreements do not contain any material residual value guarantees or material restrictive covenants. Since the Company’s leases do not provide an implicit rate that can be readily determined, management uses a discount rate based on the incremental borrowing rate. The Company’s weighted-average remaining lease term relating to its operating leases is 1.43 3.85 The Company has also utilized the following practical expedients: ● Short-term leases – for leases that are for a period of 12 months or less, the Company will not apply the recognition requirements of ASC 842. ● For leases that contain related non-lease components, such as maintenance, the Company will account for these payments as a single lease component. The current portion of operating lease liabilities and the non-current portion of operating lease liabilities are presented on the balance sheets. Total lease expenses amounted to $ 509,340 356,556 580,580 355,746 14,348 11,034 SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES December 31, 2023 Right-of-use assets $ 598,508 Lease liabilities - current $ 429,687 Lease liabilities - non-current 182,380 Total lease liabilities $ 612,067 As of December 31, 2023, the aggregate future minimum rental payments under non-cancelable agreement are as follows: SCHEDULE OF AGGREGATE FUTURE MINIMUM RENTAL PAYMENTS Maturity of Lease Liabilities Total 12 months ended December 31, 2024 $ 446,002 12 months ended December 31, 2025 185,540 Total undiscounted lease payments 631,542 Less: Imputed interest (19,475 ) Present value of lease liabilities 612,067 Operating lease liabilities - Current 429,687 Operating lease liabilities - Non-current $ 182,380

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 — COMMITMENTS AND CONTINGENCIES From time to time the Company may be named in claims arising in the ordinary course of business. Currently, no legal proceedings, government actions, administrative actions, investigations or claims are pending against the Company or involve the Company that, in the opinion of management, could reasonably be expected to have a material adverse effect on its business and financial condition. For all periods presented, the Company was not a party to any pending material litigation or other material legal proceedings.	Note 15. Commitments and Contingencies COMMITMENTS AND CONTINGENCIES Contingencies From time to time the Company may be named in claims arising in the ordinary course of business. Currently, no legal proceedings, government actions, administrative actions, investigations or claims are pending against the Company or involve the Company that, in the opinion of management, could reasonably be expected to have a material adverse effect on its business and financial condition. For all periods presented, the Company was not a party to any pending material litigation or other material legal proceedings.	NOTE 6 — COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Founder Shares, Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans (and any shares of common stock issuable upon the exercise of the Private Placement Warrants or warrants issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares) will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of Initial Public Offering requiring the Company to register such securities for resale. The holders of these securities will be entitled to make up to three demands, excluding short form registration demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not be required to effect or permit any registration or cause any registration statement to become effective until the securities covered thereby are released from their lock-up restrictions. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company granted the underwriters a 45-day option from the date of Initial Public Offering to purchase up to 1,125,000 10.00 11,250,000 The underwriters were paid a cash underwriting discount of $ 0.20 1,725,000 0.35 3,018,750

DISAGGREGATION OF REVENUE

DISAGGREGATION OF REVENUE	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
DISAGGREGATION OF REVENUE	NOTE 15 — DISAGGREGATION OF REVENUE Selected financial information of the Company’s operating revenue for disaggregated revenue purposes by revenue source are as follows: Product sales only represent sales to members, not third parties who are not members. SCHEDULE OF DISAGGREGATION OF REVENUE Three Months Three Months Ended March 31, 2023 Membership Fee $ - $ 12,583 Product Sales - 203 Food and Beverage 286,110 187,776 Total $ 286,110 $ 200,562 Revenue $ 286,110 $ 200,562	Note 16. Disaggregation of Revenue DISAGGREGATION OF REVENUE Selected financial information of the Company’s operating revenue for disaggregated revenue purposes by revenue source are as follows: Product sales only represent sales to members, not third parties who are not members. SCHEDULE OF DISAGGREGATION OF REVENUE Year ended December 31, 2023 Year ended December 31, 2022 Membership Fee $ 12,293 $ 751,452 Product Sales 465 2,198 Food and Beverage 817,761 449,240 Total $ 830,519 $ 1,202,890 Revenue $ 830,519 $ 1,202,890

CONCENTRATION RISK

CONCENTRATION RISK	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Risks and Uncertainties [Abstract]
CONCENTRATION RISK	NOTE 16 — CONCENTRATION RISK 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, 2024 and December 31, 2023, uninsured cash balances were $ 621,561 21,989,947 Major Suppliers For the three months ended March 31, 2024, five suppliers accounted for approximately over 80 For the three months ended 31, 2023, five suppliers accounted for approximately over 62	Note 17. Concentration Risk CONCENTRATION RISK 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 December 31, 2023 and 2022, uninsured cash balances were $ 611,947 1,435,543 Major Suppliers For the year ended December 31, 2023, five suppliers accounted for approximately over 54 For the year ended December 31, 2022, five suppliers accounted for approximately over 46

INVESTMENT IN ASSOCIATE & CONVE

INVESTMENT IN ASSOCIATE & CONVERTIBLE NOTE RECEIVABLE, RELATED PARTY	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENT IN ASSOCIATE & CONVERTIBLE NOTE RECEIVABLE, RELATED PARTY	NOTE 17 — INVESTMENT IN ASSOCIATE & CONVERTIBLE NOTE RECEIVABLE, RELATED PARTY Until February 20, 2024, the Company held an equity method investment in a related party, Ketomei, and also had a convertible note receivable with Ketomei. The following table shows the activity of the investment and note during the three months ended 2024. SCHEDULE OF EQUITY METHOD INVESTMENT IN A RELATED PARTY December 31, Additions Loss on Impairment March 31, 2024 Investment in associate, related party $ - $ 310,796 $ (14,744 ) $ (296,052 ) $ - Convertible note receivable, related party - (249,352 ) - 249,352 - Total $ - $ 61,443 $ (14,744 ) $ (46,699 ) $ - December 31, 2022 Additions Loss on investment Impairment March 31, 2023 Investment in associate, related party $ 155,369 $ 3,318 $ (53,199 ) $ - $ 105,488 Convertible note receivable, related party 198,125 20,554 - - 218,679 Total $ 353,494 $ 23,872 $ (53,199 ) $ - $ 324,166 During the year 2024, the Company impaired the investment in associate of $ 296,052 0 ($249,352) 0 323,864 0 366,192 On February 20, 2024, the Company invested an additional $ 312,064 420,000 38.41 312,064 420,000 312,064 420,000 55.65 During the three months ended March 31, 2024, the Company held a convertible note receivable with SHRG. The following table shows the activity of the investment and note during the three months ended 2024. SCHEDULE OF EQUITY METHOD INVESTMENT IN A RELATED PARTY December 31, 2023 Additions Unrealized Gain March 31, 2024 Convertible note receivable, related party $ - $ 250,000 $ 74,521 $ 324,521 Total $ - $ 250,000 $ 74,521 $ 324,521 During the three months ended 2023, the Company revalued the convertible note receivable with SHRG of $ 250,000 324,521 74,521	Note 18. Investment in Associate & Convertible Note Receivable, related party INVESTMENT IN ASSOCIATE & CONVERTIBLE NOTE RECEIVABLE, RELATED PARTY During the years ended December 31, 2022 and 2023, the Company held an equity method investment in a related party, Ketomei, and also had a convertible note receivable with Ketomei. The following table shows the activity of the investment and note during those two years. SCHEDULE OF EQUITY METHOD INVESTMENT IN A RELATED PARTY December 31, 2022 Additions Loss on investment Impairment December 31, 2023 Investment in associate, related party $ 155,369 $ 4,128 $ (33,898 ) $ (125,599 ) $ - Convertible note receivable, related party 198,125 170,174 - (368,299 ) - Total $ 353,494 $ 174,302 $ (33,898 ) $ (493,898 ) $ - December 31, 2021 Additions Loss on investment Impairment December 31, 2022 Investment in associate, related party $ - $ 256,318 $ (100,949 ) $ - $ 155,369 Convertible note receivable, related party 76,723 121,402 - - 198,125 Total $ 76,723 $ 377,720 $ (100,949 ) $ - $ 353,494 During the year, the Company impaired the investment in associate of $ 155,369 0 368,299 0

CHANGE IN FISCAL YEAR

CHANGE IN FISCAL YEAR	3 Months Ended
	Mar. 31, 2024
Change In Fiscal Year
CHANGE IN FISCAL YEAR	NOTE 19 – CHANGE IN FISCAL YEAR In connection with Business Combination, SPAC changed its fiscal year from November 30 to December 31. SPAC has recently reported its audited financial statements on form 10-K for the year ended November 30, 2023. SPAC’s financial statement for one month of December 2023, that were not previously reported include expenses related to business combination, ordinary business expenses and investment income. HWH INTERNATIONAL INC. (Formerly known as Alset Capital Acquisition Corp.) SCHEDULE OF CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS December 31, 2023 ASSETS Current assets: Cash $ 280,398 Other current assets 100,000 Total current assets 380,398 Cash and marketable securities held in Trust Account 21,346,768 Total assets $ 21,727,166 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable and accrued expenses $ 30,156 Extension Loan – Related Party 205,305 Total current liabilities 235,461 Deferred underwriting compensation 3,018,750 Total liabilities 3,254,211 Commitments and contingencies - Temporary equity: Class A common stock subject to possible redemption; 1,976,036 10.35 20,457,011 Stockholders’ deficit: Preferred stock, $ 0.0001 1,000,000 none - Class A common stock, $ 0.0001 50,000,000 473,750 1,976,036 47 Class B common stock, $ 0.0001 5,000,000 2,156,250 216 Common stock, value 216 Accumulated deficit (1,984,319 ) Total stockholders’ deficit (1,984,056 ) Total liabilities and stockholders’ deficit $ 21,727,166 HWH INTERNATIONAL INC. (Formerly known as Alset Capital Acquisition Corp.) CONSOLIDATED STATEMENTS OF OPERATIONS For the One Month Ended December 31, 2023 EXPENSES Administration fee - related party $ 10,000 General and administrative 610,841 TOTAL EXPENSES 610,841 OTHER INCOME Investment income earned on cash and marketable securities held in Trust Account 94,130 Other Income 155,763 TOTAL OTHER INCOME 249,893 Pre-tax loss 370,948 Income tax expense - Net loss $ 370,948

SUBSEQUENT EVENT

SUBSEQUENT EVENT	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENT	NOTE 20 — SUBSEQUENT EVENT The Company evaluated subsequent events and transactions that occurred after the balance sheet date through the filing date of our Form 10-Q for the three months ended March 31, 2024. Meteora Settlement Pursuant to a settlement agreement made with Meteora Special Opportunity Fund I, LP, Meteora Capital Partners, LP, Meteora Select Trading Opportunities Master, LP, and Meteora Strategic Capital, LLC (collectively, “ Meteora”) as of April 11, 2024, the Company paid Meteora $ 200,000 100,000 Joint Venture On April 25, 2024, the Company entered into a binding term sheet (the “Term Sheet”) through its subsidiary Health Wealth Happiness Pte Ltd. (“HWHPL”) outlining a joint venture with Chen Ziping, an experienced entrepreneur in the travel industry, and Chan Heng Fai Ambrose, HWH’s Executive Chairman, as a part of HWH’s strategy of building its travel business in Asia. The planned joint venture company (referred to here as the “JVC”) will be known as HapiTravel Holding Pte. Ltd. The JVC will be initially owned as follows: (a) HWHPL will hold 19 11 70 Ideal Food & Beverage Pte. Ltd. On March 14, 2024, the Company entered into a shares subscription agreement through its subsidiary Alset F&B Holding Pte. Ltd. (“F&BH”) to subscription of shares in Ideal Food & Beverage Pte. Ltd. (“IFBPL”) with the subscription of 19,000 19,000 19 Credit Facility Agreement On April 24, 2024, the Company entered into a Credit Facility Agreement (the “Agreement”) with Alset Inc., a Texas corporation and the Company’s indirect, majority stockholder (“Alset Inc.”), pursuant to which Alset Inc. has provided the Company a line of credit facility (the “Credit Facility”) which provides a maximum, aggregate credit line of up to $ 1,000,000 Pursuant to the Agreement, the Company may request an advance (each, an “Advance”) on the Credit Facility. Each advance shall bear a simple interest rate of three percent (3%) per annum. Each Advance and all accrued but unpaid interest shall be due and payable at the first (1st) anniversary of the effective date of the Agreement. HWH may at any time during the term of the Agreement prepay a portion or all amounts of its indebtedness without penalty. Each advance shall not be secured by a lien or other encumbrance on any HWH assets, but shall be solely a general unsecured debt obligation of HWH. Promissory Note from Sharing Services On May 9, 2024, the Company entered into a Securities Purchase Agreement (the “Securities Purchase Agreement”) with Sharing Services Global Corporation (“SHRG”), pursuant to which the Company purchased from SHRG a Convertible Promissory Note (the “Convertible Note”) in the amount of $ 250,000 125,000,000 250,000 8% three years	Note 19. Subsequent Events SUBSEQUENT EVENT On January 9, 2024, the Company announced the completion of its previously announced business combination (the “Business Combination”), with Alset Capital Acquisition Corp. (“Alset”) (Nasdaq: “ACAX” for common stock and “ACAXR” for rights), The common stock of the combined company is expected to begin trading on The Nasdaq Global Market (“Nasdaq”) under the new ticker symbol “HWH”. The Business Combination was approved at a special meeting of Alset’s stockholders on August 1, 2023. Upon the closing of the Business Combination, the previously-trading Class A common stock, and rights of Alset ceased to trade with such rights entitling its holder to receive such one-tenth (1/10) of one share of Alset Class A common stock upon the closing of the Business Combination. On February 20, 2024, the Company invested an additional $ 312,064 420,000 38.41 55.65 Pursuant to a settlement agreement made with Meteora Special Opportunity Fund I, LP, Meteora Capital Partners, LP, Meteora Select Trading Opportunities Master, LP, and Meteora Strategic Capital, LLC (collectively, “Meteora”) as of April 11, 2024, the Company paid Meteora $ 200,000 100,000 On April 25, 2024, the Company entered into a binding term sheet (the “Term Sheet”) through its subsidiary Health Wealth Happiness Pte Ltd. (“HWHPL”) outlining a joint venture with Chen Ziping, an experienced entrepreneur in the travel industry, and Chan Heng Fai Ambrose, HWH’s Executive Chairman, as a part of HWH’s strategy of building its travel business in Asia. The planned joint venture company (referred to here as the “JVC”) will be known as HapiTravel Holding Pte. Ltd. The JVC will be initially owned as follows: (a) HWHPL will hold 19% 11% 70% On March 14, 2024, the Company entered into a shares subscription agreement through its subsidiary Alset F&B Holding Pte. Ltd. (“F&BH”) to subscription of shares in Ideal Food & Beverage Pte. Ltd. (“IFBPL”) with the subscription of 19,000 19,000 On April 24, 2024, the Company entered into a Credit Facility Agreement (the “Agreement”) with Alset Inc., a Texas corporation and the Company’s indirect, majority stockholder (“Alset Inc.”), pursuant to which Alset Inc. has provided the Company a line of credit facility (the “Credit Facility”) which provides a maximum, aggregate credit line of up to $ 1,000,000 3% On May 9, 2024, the Company entered into a Securities Purchase Agreement (the “Securities Purchase Agreement”) with Sharing Services Global Corporation (“SHRG”), pursuant to which the Company purchased from SHRG a Convertible Promissory Note (the “Convertible Note”) in the amount of $ 250,000 , convertible into 125,000,000 shares of SHRG’s common stock at the option of the Company for an aggregate purchase price of $ 250,000 . The Convertible Note bears an 8% three years	NOTE 9 — SUBSEQUENT EVENT On January 9, 2024, the Company announced the completion of its previously announced business combination. In connection with the Business Combination, Alset changed its name from Alset Capital Acquisition Corp. to HWH International Inc. As a result of the Business Combination, each share of Class A common stock was cancelled and converted into shares of the Company’s common stock, on the terms set forth in the Merger Agreement, dated September 9, 2022. Pursuant to the terms of the Merger Agreement, the aggregate number of shares of Company common stock that was delivered as consideration in the Business Combination was 12,500,000 Also, as a result of the Business Combination, each outstanding share of Class B common stock, with par value of $ 0.0001 0.0001 In lieu of the Company tendering the full amount of Deferred Underwriting Commission, the Company and EF Hutton entered into the Satisfaction Agreement, pursuant to which EF Hutton accepted a combination of $ 325,000 in cash (the “Cash Payment”) upon the closing of the business combination, 149,443 shares of the Company’s common stock (the “Shares”) and a $ 1,184,375 promissory note (the “Promissory Note”) as full satisfaction of the Deferred Underwriting Commission. 1,942,108 10.66 909,875

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	12 Months Ended
	Nov. 30, 2023
Initial Public Offering
INITIAL PUBLIC OFFERING	NOTE 3 — INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 7,500,000 10.00 75,000,000 11.50 On February 3, 2022, the underwriters purchased an additional 1,125,000 10.00 11,250,000

PRIVATE PLACEMENTS

PRIVATE PLACEMENTS	12 Months Ended
	Nov. 30, 2023
Private Placements
PRIVATE PLACEMENTS	NOTE 4 — PRIVATE PLACEMENTS Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 440,000 10.00 4,400,000 33,750 10.00 337,500 Each private placement right entitles the holder thereof to receive one-tenth (1/10) of one share of Class A common stock upon the consummation of an initial Business Combination. Each whole private placement warrant is exercisable to purchase one share of Class A common stock at a price of $ 11.50 The proceeds from the sale of the Private Placement Units were added to the net proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Placement Units held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless. The Private Placement Warrants (including the Class A common stock issuable upon exercise of the Private Placement Warrants) will not be transferable, assignable or salable until 30 days after the completion of an Initial Business Combination, subject to certain exceptions.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023	Nov. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	Note 9. Income Taxes for years ended December 31, 2023 and 2022 INCOME TAXES The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES 2023 2022 Current $ - $ - Deferred - - Total $ - $ - 2023 2022 Income taxes at statutory rate 18.5 % 19.0 % Change in valuation allowance (18.5 )% (19.0 )% Other - % - % Effective tax rate - % - % Significant components of the Company’s deferred tax assets and liabilities are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2023 2022 Deferred tax assets: Receivable from related party $ 1,020 $ - Inventory 6,766 - Deferred Revenue - 3,082 Lease Liability 126,336 202,209 Accrued Commission 18,745 31,544 Net Operating Loss 544,191 129,220 Total deferred tax assets $ 697,058 $ 366,055 Deferred tax liabilities: Prepaid commissions $ - $ (1,505 ) Right-of-Use Assets (123,371 ) (200,996 ) Total deferred tax liabilities $ (123,371 ) $ (202,501 ) Deferred tax assets / (liabilities), net $ 573,687 $ 163,554 Less valuation allowance (573,687 ) (163,554 ) Deferred tax asset c/f $ - $ - After consideration of all the evidence, both positive and negative, management has recognized a valuation allowance with respect to its net deferred tax assets as at December 31, 2023 and 2022 as it believes it is unlikely that such deferred tax assets will be realized against taxable income in future years.	NOTE 8 — INCOME TAXES The Company’s deferred tax assets are as follows at November 30, 2023 and 2022: SCHEDULE OF DEFERRED TAX ASSETS November 30, November 30, Deferred tax asset Net operating loss $ - $ - Startup/organizational costs 327,760 241,940 Total deferred tax asset 327,760 241,940 Valuation allowance (327,760 ) (241,940 ) Deferred tax asset, net of allowance $ - $ - The income tax provision (benefit) consists of the following for the year November 30, 2023 and November 30, 2022: SCHEDULE OF INCOME TAX BENEFIT November 30, November 30, Federal Current $ 422,230 $ 186,923 Deferred - - State and Local Current - - Deferred - - Income tax provision / (benefit) $ 422,230 $ 186,923 In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. For the year ended November 30, 2023 and 2022, the change in the valuation allowance was $ 203,935 123,825 A reconciliation of the statutory tax rate to the Company’s effective tax rates for the year ended November 30, 2023 and 2022: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Year Ended Year Ended Statutory federal income tax rate 21.00 % 21.00 % State taxes, net of federal tax benefit - - Other 1.48 - Change in valuation allowance 21.00 41.21 Income tax provision (benefit) 43.48 % 62.21 %

RESTATEMENT OF PRIOR YEAR PRESE

RESTATEMENT OF PRIOR YEAR PRESENTATION	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF PRIOR YEAR PRESENTATION	Note 3. Restatement of Prior Year Presentation RESTATEMENT OF PRIOR YEAR PRESENTATION In preparing our 2023 consolidated financial statements, the Company identified certain misstatements. We have restated the 2022 consolidated financial statement to correct the errors. These restatements are summarized below. Consolidated Statement of Operations and Other Comprehensive Loss for the Year Ended on December 31, 2022 SCHEDULE OF CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE LOSS As Previously Reported Restatement of Prior Year Presentation # As Restated Revenues: - Membership $ 751,452 $ - $ 751,452 - Non-membership 451,438 - 451,438 Total Revenue $ 1,202,890 $ - $ 1,202,890 Cost of revenue - Membership $ (523,243 ) $ - $ (523,243 ) - Non-membership (132,811 ) (32,311 ) (165,122 ) Total Cost of revenue $ (656,054 ) $ (32,311 ) $ (688,365 ) Gross profit $ 546,836 $ (32,311 ) $ 514,525 Operating expenses: General and administrative expenses $ (1,583,174 ) $ 111,276 $ (1,471,898 ) Total operating expenses $ (1,583,174 ) $ 111,276 $ (1,471,898 ) Other income (expense) Other income $ 147,209 $ (498 ) $ 146,711 Unrealized (loss) on related party transactions - (29,551 ) (29,551 ) Loss on equity method investment, related party - (100,949 ) (100,949 ) Total Other Income $ 147,209 $ (130,998 ) $ 16,211 Loss before provision for income taxes $ (889,129 ) $ (52,033 ) $ (941,162 ) Provision for income taxes - - - Net loss $ (889,129 ) $ (52,033 ) $ (941,162 ) Less: Net (loss) income attributable to non-controlling interests (4,836 ) 9,672 4,836 Net loss attributable to common stockholders (884,293 ) (61,705 ) (945,998 ) Other Comprehensive Income, Net of Tax: Foreign exchange translation adjustment 24,444 (4,836 ) 19,608 Total Other Comprehensive Income, Net of Tax: $ 24,444 $ (4,836 ) $ 19,608 Comprehensive (loss): $ (859,849 ) $ (66,541 ) $ (926,390 ) Weighted average number of shares of common stock outstanding - basic and diluted 10,000 10,000 10,000 Net loss per common share - basic and diluted (88.43 ) (6.17 ) (94.60 ) # Being restated cost of revenue – non-membership was adjusted from $ 132,811 165,122 1,583,174 1,471,898 147,209 146,711 0 29,551 0 100,949 4,836 4,836 Consolidated Balance Sheet as of December 31, 2022 As Previously Reported Restatement of Prior Year Presentation # As Restated ASSETS Current Assets Cash and cash equivalents $ 1,651,088 $ - $ 1,651,088 Accounts receivable, net 9,070 - 9,070 Inventory 34,126 - 34,126 Other receivables 337,798 (302,081 ) 35,717 Convertible note receivable - related party - 198,125 198,125 Prepaid expenses 17,828 - 17,828 Total Current Assets $ 2,049,910 $ (103,956 ) $ 1,945,954 Non-Current Assets Property and Equipment, net $ 166,338 $ - $ 166,338 Investment in associate, related party 207,402 (52,033 ) 155,369 Deposit 305,036 - 305,036 Operating lease right-of-use assets, net 973,069 - 973,069 Total Non-Current Assets $ 1,651,845 $ (52,033 ) $ 1,599,812 TOTAL ASSETS $ 3,701,755 $ (155,989 ) $ 3,545,766 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable and accrued expenses $ 63,354 $ (2,583 ) $ 60,771 Accrued commissions 143,383 - 143,383 VAT payable 101,373 (101,373 ) - Due to related party, net 1,663,668 - 1,663,668 Operating lease liabilities - Current 419,303 - 419,303 Deferred revenue 21,198 - 21,198 Total Current Liabilities $ 2,412,279 $ (103,956 ) $ 2,308,323 Non-Current Liabilities Operating lease liabilities - Non-current $ 559,330 $ - $ 559,330 Total Non-Current Liabilities $ 559,330 $ - $ 559,330 Commitments and Contingencies Stockholders’ Equity Preferred stock, US$ 0.001 10,000,000 none $ - $ - $ - Common stock, US$ .001 50,000,000 10,000 10 - 10 Accumulated other comprehensive loss (195,203 ) (4,836 ) (200,039 ) Retained earnings 930,175 (56,869 ) 873,306 Total HWH International Inc. Stockholders’ equity $ 734,982 $ (61,705 ) $ 673,277 Non-controlling interests (4,836 ) 9,672 4,836 Total Stockholders’ Equity 730,146 (52,033 ) 678,113 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 3,701,755 $ (155,989 ) $ 3,545,766 # Being restated other receivables was adjusted from $ 337,798 35,717 0 198,125 207,402 155,369 63,354 60,771 101,373 0 195,203 200,039 930,175 873,306 4,836 4,836

DUE TO RELATED PARTIES

DUE TO RELATED PARTIES	12 Months Ended
	Dec. 31, 2023
Due To Related Parties
DUE TO RELATED PARTIES	Note 11. Due to Related Parties DUE TO RELATED PARTIES Alset International Ltd. (“AIL”) is incorporated in Singapore and is a fellow subsidiary of the common parent company, Alset Inc. The amount due to AIL represents short-term working capital advances to the Company for its daily operations. There is no written, executed agreement and no financial/non-financial covenants and the amount due to AIL is non-interest bearing. Since the amount due to AIL is due upon request, it is classified as a current liability. The amounts due to AIL at December 31, 2023 and 2022 are $ 1,729,901 1,281,427 Alset Business Development Pte. Ltd. (“ABD”) is incorporated in Singapore and is a fellow subsidiary of the common parent company, Alset Inc. The amount due to ABD represents amount loaned by ABD to Hapi Cafe Inc. (“HCI”) for the investment on Ketomei Pte. Ltd (“Ketomei”) in March 2022. There is no written, executed agreement and no financial/non-financial covenants and the amount due to ABD is non-interest bearing. Since the amount due to ABD is due upon request, it is classified as a current liability. The amounts due to ABD at December 31, 2023 and 2022 are $ 184,507 179,596 BMI Capital International Ltd. (“BMI”) is incorporated in Hong Kong and is a fellow subsidiary of the common parent company, Alset Inc. The amount due to BMI represents short-term working capital advances to the Company for its daily operation. There is no written, executed agreement and no financial/non-financial covenants and the amount due to BMI is non-interest bearing. Since the amount due to BMI is due upon request, it is classified as a current liability. The amounts due to BMI at December 31, 2023 and 2022 are $ 1,442 0

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). 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, 2024 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 November 30, 2023 filed on February 28, 2024 and audited consolidated financial statements of HWH Nevada for the year ended December 31, 2023 included in the form 8-K/A filed with SEC on March 25, 2024. Through November 30, 2023, HWH (then known as Alset Capital Acquisition Corp.) reported on a twelve month fiscal year that ended on November 30. In connection with the business combination, the Company’s fiscal year end was changed from November 30 to December 31. As a result of this change, the Company had a one-month transition period that began on December 1, 2023 and ended on December 31, 2023. For details see note 18 - Change in Fiscal Year. 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 following chart describes the Company’s ownership of various subsidiaries: The Company mainly focuses on the F&B business. During the three months ended March 31, 2024 and 2023, substantially all of the Company’s business was generated by its wholly owned subsidiaries, 0 6 100 94 40 45 4 7 19 22 17 21 20 0	Basis of Presentation The Company’s consolidated financial statements and related notes include all the accounts of the Company and its wholly owned subsidiaries. They have been prepared in accordance with the accounting principles generally accepted in the United States of America (“U.S. GAAP”). All intercompany transactions have been eliminated in consolidation.	Basis of Presentation The accompanying consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the SEC.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.		Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s consolidated financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Functional and Reporting Currency	Functional and Reporting Currency The functional and reporting currency of the Company is the United States dollar (“$”). The financial records of the Company’s subsidiaries located in South Korea, Singapore, Hong Kong, and Malaysia are maintained in their local currencies, the Korean Won (₩) Singapore Dollar (S$) Hong Kong Dollar (HK$) and Malaysian Ringgit (MYR), which are also the functional currencies of these entities.	Functional and Reporting Currency The functional and reporting currency of the Company is the United States dollar (“$”). The financial records of the Company’s subsidiaries located in South Korea, Singapore, Hong Kong, and Malaysia are maintained in their local currencies, the Korean Won (₩) Singapore Dollar (S$) Hong Kong Dollar (HK$) and Malaysian Ringgit (MYR), which are also the functional currencies of these entities.
Use of estimates	Use of Estimates The preparation of the financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the balance sheet, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.	Use of estimates The preparation of the consolidated 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 as of the dates of the balance sheets and reported amounts of revenues and expenses during the reporting periods. Estimates are used in determining, among other items, allowance for credit losses, inventory reserve, income taxes and contingencies. Actual results could differ from these estimates.	Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the balance sheet, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and cash equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had cash of $ 999,506 22,505,969 no	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. There were no	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company had cash of $ 585,654 1,172,581 no
Investments held in Trust Account	Investments held in Trust Account At March 31, 2024 and December 31, 2023, the Company had approximately $ 24,874 21 In connection with the closing of Business Combination on January 9, 2024, Class A Common Stock stockholders redeemed 1,942,108 21		Investments held in Trust Account At November 30, 2023 and 2022, the Company had approximately $ 21.3 88.1
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company adopted Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures”, for assets and liabilities measured at fair value on a recurring basis. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions For purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying values reported in balance sheets for current assets and liabilities approximate their estimated fair market values based on the short-term maturity of these instruments.	Fair Value of Financial Instruments The Company adopted Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures”, for assets and liabilities measured at fair value on a recurring basis. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions For purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying values reported in balance sheets for current assets and liabilities approximate their estimated fair market values based on the short-term maturity of these instruments.	Fair Value of Financial Instruments Fair value is defined as the price that would be received for sale of an asset or paid to transfer of a liability, in an orderly transaction between market participants at the measurement date. US GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
Inventory	Inventory Inventory is 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 March 31, 2024 and December 31, 2023, inventory consisted of finished goods procured from suppliers. The Company continuously evaluates the need for reserve for obsolescence and possible price concessions required to write-down inventory to its net realizable value. As of March 31, 2024, inventory consisted of finished goods procured from suppliers. The Company continuously evaluates the need for reserve for obsolescence and possible price concessions required to write-down inventory to its net realizable value.	Inventory Inventory is 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, 2023 and 2022, inventory consisted of finished goods procured from suppliers. The Company continuously evaluates the need for reserve for obsolescence and possible price concessions required to write-down inventory to its net realizable value. The Company determined that total inventory with original cost of $ 30,753
Leases	Leases The Company follows FASB ASC Topic 842 in accounting for its operating lease right-of-use assets and operating lease liabilities. At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is or contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange of a consideration. To assess whether a contract is or contains a lease, the Company assesses whether the contract involves the use of an identified asset, whether it has the right to obtain substantially all of the economic benefits from the use of the asset and whether it has the right to control the use of the asset. The right-of-use assets and related lease liabilities are recognized at the lease commencement date. The Company recognizes operating lease expenses on a straight-line basis over the lease term. For leases that contain related non-lease components, such as maintenance, the Company will account for these payments as a single lease component.	Leases The Company follows FASB ASC Topic 842 in accounting for its operating lease right-of-use assets and operating lease liabilities. At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is or contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange of a consideration. To assess whether a contract is or contains a lease, the Company assesses whether the contract involves the use of an identified asset, whether it has the right to obtain substantially all of the economic benefits from the use of the asset and whether it has the right to control the use of the asset. The right-of-use assets and related lease liabilities are recognized at the lease commencement date. The Company recognizes operating lease expenses on a straight-line basis over the lease term.
Right-of-use of assets	Right-of-use of assets The right-of-use of asset is measured at cost, which comprises the amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and less any lease incentive received.	Right-of-use of assets The right-of-use of asset is measured at cost, which comprises the amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and less any lease incentive received.
Lease liabilities	Lease liabilities Lease liability is measured at the present value of the outstanding lease payments at the commencement date, discounted using the Company’s incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise mainly of fixed lease payments.	Lease liabilities Lease liability is measured at the present value of the outstanding lease payments at the commencement date, discounted using the Company’s incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise mainly of fixed lease payments.
Short-term leases and leases of low value assets	Short-term leases and leases of low value assets The Company has elected to not recognize right-of-use assets and lease liabilities for short-term leases that have a lease term of 12 months or less and leases of low value assets. Lease payments associated with these leases are expensed as incurred.	Short-term leases and leases of low value assets The Company has elected to not recognize right-of-use assets and lease liabilities for short-term leases that have a lease term of 12 months or less and leases of low value assets. Lease payments associated with these leases are expensed as incurred.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost, less depreciation. Repairs and maintenance are expensed as incurred. Expenditures incurred as a consequence of acquiring or using the asset, or that increase the value or productive capacity of assets are capitalized. When property and equipment is retired, sold, or otherwise disposed of, the asset’s carrying amount and related accumulated depreciation are removed from the accounts and any gain or loss is included in statement of operations. Depreciation is computed by the reducing balance method (after considering their respective estimated residual values) over the estimated useful lives of the respective assets as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT Office Equipment 3 5 Furniture and Fittings 3 5 Kitchen Equipment 3 5 Operating Equipment 3 5 Leasehold Improvements Shorter of lease life or asset life The Company reviews the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends, and prospects, as well as the effects of obsolescence, demand, competition, and other economic factors.	Property, Plant and Equipment Property, plant and equipment are recorded at cost, less depreciation. Repairs and maintenance are expensed as incurred. Expenditures incurred as a consequence of acquiring or using the asset, or that increase the value or productive capacity of assets are capitalized. When property and equipment is retired, sold, or otherwise disposed of, the asset’s carrying amount and related accumulated depreciation are removed from the accounts and any gain or loss is included in statement of operations. Depreciation is computed by the reducing balance method (after considering their respective estimated residual values) over the estimated useful lives of the respective assets as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT Office Equipment 3 5 Furniture and Fittings 3 5 Kitchen Equipment 3 5 Operating Equipment 3 5 Leasehold Improvements Shorter of lease life or asset life The Company reviews the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, an impairment loss is recognized equal to an amount by which the carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends, and prospects, as well as the effects of obsolescence, demand, competition, and other economic factors.
Deposit	Deposit Deposit represents mostly rental deposit paid for the office used.	Deposit : Deposit represents mostly rental deposit paid for the office used.
Revenue Recognition	Revenue Recognition 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 Company generates its revenue primarily from membership fees, product sales and F&B business. Membership Fee: Product Sales: If any member returns a product to the Company on a timely basis, they may obtain a replacement product from the Company for such returned products. We do not have buyback program. However, when the customer requests a return and management decides that the refund is necessary, we initiate the refund after deducting all the benefits that a member has earned. The returns are deducted from our sales revenue on our financial statements. Allowances for product and membership returns are provided at the time the sale is recorded. This accrual is based upon historical return rates for each country and the relevant return pattern, which reflects anticipated returns to be received over a period of up to 12 months following the original sale. Product and membership returns for the three months ended March 31, 2024 and 2023 were approximately $ 0 1,162 SCHEDULE OF PRODUCT SALES AND RETURNS RELATED TO MEMBERSHIPS Membership Products Total Returns Membership Products Total $ $ $ March 31, 2024 - - - March 31, 2023 1,162 - 1,162 Revenue returns 1,162 - 1,162 Food and Beverage 286,110 187,776	Revenue Recognition 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 Company generates its revenue primarily from membership fees, product sales and F&B business. Membership Fee: Product Sales: If any member returns a product to the Company on a timely basis, they may obtain a replacement product from the Company for such returned products. We do not have buyback program. However, when the customer requests a return and management decides that the refund is necessary, we initiate the refund after deducting all the benefits that a member has earned. The returns are deducted from our sales revenue on our financial statements. Allowances for product and membership returns are provided at the time the sale is recorded. This accrual is based upon historical return rates for each country and the relevant return pattern, which reflects anticipated returns to be received over a period of up to 12 months following the original sale. Product and membership returns for the years ended December 31, 2023 and 2022 were approximately $ 1,183 41,755 SCHEDULE OF PRODUCT SALES AND RETURNS RELATED TO MEMBERSHIPS Membership Products Total Returns Membership Products Total $ $ $ December 31, 2022 41,755 - 41,755 December 31, 2023 - 1,183 1,183 Revenue returns - 1,183 1,183 Food and Beverage 817,761 449,239 Deferred Revenue The Company records all unearned revenue from membership sales as deferred revenue. Deferred revenue was $ 0 21,198 21,198
Contract assets and liabilities	Contract assets and liabilities Below is a summary of the beginning and ending balances of the Company’s contract assets and liabilities as of March 31, 2024 and December 31, 2023. SCHEDULE OF CONTRACT ASSETS AND LIABILITIES March 31, 2024 December 31, 2023 Prepaid Sales Commission Balances at the beginning of the period $ - $ 6,839 Movement for the period - (6,839 ) Balances at the end of the period $ - $ - March 31, 2024 December 31, 2023 Deferred Revenue Balances at the beginning of the period $ - $ 21,198 Movement for the period - (21,198 ) Balances at the end of the period $ - $ -	Contract assets and liabilities Below is a summary of the beginning and ending balances of the Company’s contract assets and liabilities as of December 31, 2023 and 2022. SCHEDULE OF CONTRACT ASSETS AND LIABILITIES Prepaid Sales Commission December 31, 2023 December 31, 2022 Balances at the beginning of the year $ 6,839 $ 319,649 Movement for the year (6,839 ) (312,810 ) Balances at the end of the year $ 0 $ 6,839 Deferred Revenue December 31, 2023 December 31, 2022 Balances at the beginning of the year $ 21,198 $ 700,385 Movement for the year (21,198 ) (679,187 ) Balances at the end of the year $ 0 $ 21,198
Value-added Tax	Value-added Tax The Company is obligated to pay value-added tax (“VAT”), among other things, on its inventory purchase as well as its rent payments and payment of professional fees. As of March 31, 2024 and December 31, 2023, included in other receivables was VAT paid of $ 37,311 37,179	Value-added Tax The Company is obligated to pay value-added tax (“VAT”), among other things, on its inventory purchase as well as its rent payments and payment of professional fees. As of December 31, 2023 and 2022, included in other receivables was VAT paid of $ 37,179 32,607
Cost of revenue	Cost of revenue Cost of revenue is consisted of the cost of procuring finished goods from suppliers and related shipping and handling fees from 3 rd Below is a breakdown of the Company’s cost of revenue for the three months ended March 31, 2024 and 2023. SCHEDULE OF COST OF REVENUE Total March 31, 2024 Finished goods $ 78,507 Related shipping 2,275 Handling fee 10,927 Contractor fee 11,855 Franchise commission 4,953 Sales commission (234 ) Depreciation 14,530 Total of Cost of revenue $ 122,813 March 31, 2023 Finished goods $ 36,113 Related shipping 2,377 Handling fee 4,037 Contractor fee 4,024 Franchise commission 4,975 Sales commission 11,868 Depreciation 14,375 Total of Cost of revenue $ 77,769	Cost of revenue Cost of revenue is consisted of the cost of procuring finished goods from suppliers and related shipping and handling fees from 3 rd Below is a breakdown of the Company’s cost of revenue for the years ended December 31, 2023 and 2022. SCHEDULE OF COST OF REVENUE December 31, 2023 Total Finished goods $ 151,703 Related shipping 9,346 Handling fee 22,629 Contractor fee 30,977 Franchise commission 18,428 Sales commission 13,827 Inventory written off 30,753 Depreciation 57,162 Total of Cost of revenue $ 334,825 December 31, 2022 Finished goods $ 97,058 Related shipping 10,376 Handling fee 10,945 Contractor fee 18,568 Franchise commission 17,624 Sales commission 501,483 Depreciation 32,311 Total of Cost of revenue $ 688,365
Shipping and Handling Fees	Shipping and Handling Fees The Company utilizes the practical expedient under ASC 606-10-25-18B to account for its shipping and handling as fulfillment activities, and not a promised service (a revenue element). Shipping and handling fees are included in costs of revenue within the statements of operations.	Shipping and Handling Fees The Company utilizes the practical expedient under ASC 606-10-25-18B to account for its shipping and handling as fulfillment activities, and not a promised service (a revenue element). Shipping and handling fees are included in costs of revenue within the statements of operations.
Commission Expense	Commission Expense The Company compensates its sales leaders 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 cost of revenue. Member will get 25	Commission Expense The Company compensates its sales leaders 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 cost of revenue. Member will get 25
Advertising Expenses	Advertising Expenses Costs incurred for advertising the Company’s products are charged to operations as incurred. Advertising expenses for the three months ended March 31, 2024 and 2023 were $ 2,242 4,095	Advertising Expenses Costs incurred for advertising the Company’s products are charged to operations as incurred. Advertising expenses for the years ended December 31, 2023 and 2022 were $ 4,191 57,347
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred tax asset will not be realized. Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. The Company has not recorded any unrecognized tax benefits. The Company’s policy is to recognize interest and penalties related to income taxes in income tax expense.	Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred tax asset will not be realized. Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. The Company has not recorded any unrecognized tax benefits. The Company’s policy is to recognize interest and penalties related to income taxes in income tax expense.	Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “ Income Taxes ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statements’ recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of November 30, 2023 and 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. The Inflation Reduction Act (“IR Act”) was enacted on August 16, 2022. The IR Act includes provisions imposing a 1% excise tax on share repurchases that occur after December 31, 2022 and introduces a 15
Earnings (Loss) per Share	Earnings (Loss) per Share The Company presents basic and diluted earnings (loss) per share data for its common shares. Basic earnings (loss) per share is calculated by dividing the profit or loss attributable to common stock shareholders of the Company by the weighted-average number of common shares outstanding during the year, adjusted for treasury shares held by the Company. Diluted earnings (loss) per share is determined by adjusting the profit or loss attributable to common stock shareholders and the weighted-average number of common shares outstanding, adjusted for treasury shares held, for the effects of all dilutive potential ordinary shares, which comprise convertible securities, such as stock options, convertible bonds and warrants. At March 31, 2024 there were 4,549,375 4,549,375 909,875	Earnings (Loss) per Share Basic earnings (loss) per share is computed by dividing the net income (loss) attributable to the common shareholders by weighted average number of shares of common stock outstanding during the period. Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. There were no	Net income per share Net income (loss) per share is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period. The Company applies the two-class method in calculating earnings per share. Earnings and losses are shared pro rata between the two classes of shares. The calculation of diluted income (loss) per share of common stock does not consider the effect of the warrants issued in connection with the Initial Public Offering because the warrants are contingently exercisable, and the contingencies have not yet been met. As a result, diluted earnings per common stock are the same as basic earnings per ordinary share for the periods presented. The following tables reflects the calculation of basic and diluted net income (loss) per common share: SUMMARY OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE Class A Class B For the Year Ended November 30, 2023 Class A Class B Basic and diluted net income per share of common stock Numerator: Allocation of net income $ 388,396 $ 160,477 Denominator: Basic and diluted weighted average shares outstanding 5,218,670 2,156,250 Basic and diluted net income per share of common stock $ 0.07 $ 0.07 Class A Class B For the Year Ended November 30, 2022 Class A Class B Basic and diluted net income per share of common stock Numerator: Allocation of net income $ 88,130 $ 25,357 Denominator: Basic and diluted weighted average shares outstanding 7,478,425 2,156,250 Basic and diluted net income per share of common stock $ 0.01 $ 0.01
Non-controlling interests	Non-controlling interests Non-controlling interests represent the equity in a subsidiary not attributable, directly or indirectly, to owners of the Company, and are presented separately in the consolidated statements of operation and comprehensive income, and within equity in the Consolidated Balance Sheets, separately from equity attributable to owners of the Company. On March 31, 2024 and December 31, 2023, the aggregate non-controlling interests in the Company were $ 164,499 8,666	Non-controlling interests Non-controlling interests represent the equity in a subsidiary not attributable, directly or indirectly, to owners of the Company, and are presented separately in the consolidated statements of operation and comprehensive income, and within equity in the Consolidated Balance Sheets, separately from equity attributable to owners of the Company. On December 31, 2023 and 2022, the aggregate non-controlling interests in the Company were ($ 3,830 4,836
Liquidity and Capital Resources	Liquidity and Capital Resources In the three months ended March 31, 2024, we incurred a net loss, a loss from operations and negative cash flow from operations as we expanded our business of operating cafés and restructured our membership business. Notwithstanding the above, the Company believes that the available cash in the Company’s bank accounts, anticipated cash from operations, and financing availability from related parties are sufficient to fund our operations for at least the next 12 months. The Company’s capital requirements for the planned expansion are based on, among other items, geographical specific property costs, team requirements, and marketing steps needed. Our expansion shall consist of plans to take over leases of existing Hapi Cafes we currently do not own, as we look to add Hapi Cafes over the next two (2) years. If we take over these existing leases, it will require a minimum investment for each lease we take over for each Hapi Café. Proceeds received as a result of the anticipated business combination, will allow us to seek these expansion plans. Depending on the amount of proceeds we raise as part of the anticipated business combination, we may or may not need or seek additional funding or alter our strategic growth plans after the business combination is effectuated. There is no guarantee that we will be able to execute on our plans as laid out above. The accompanying financial statements have been prepared assuming the Company will continue as a going concern and do not contain any adjustments that might be required should the Company be unable to continue as a going concern. The Company has obtained a letter of financial support from Alset International Limited and Alset Inc., a direct and indirect majority owner of the Company, respectively. Alset International Limited and Alset Inc. committed to provide any additional funding required by the Company and would not demand repayment through twelve months from the issuance of these consolidated financial statements.	Liquidity and Capital Resources In the year of 2023, we incurred a net loss, a loss from operations and negative cash flow from operations as we expanded our business of operating cafés and restructured our membership business. Notwithstanding the above, the Company believes that the available cash in the Company’s bank accounts, anticipated cash from operations, and financing availability from related parties are sufficient to fund our operations for at least the next 12 months. The Company’s capital requirements for the planned expansion are based on, among other items, geographical specific property costs, team requirements, and marketing steps needed. Our expansion shall consist of plans to take over leases of existing Hapi Cafes we currently do not own, as we look to add Hapi Cafes over the next two (2) years. If we take over these existing leases, it will require a minimum investment for each lease we take over for each Hapi Café. Proceeds received as a result of the anticipated business combination, will allow us to seek these expansion plans. Depending on the amount of proceeds we raise as part of the anticipated business combination, we may or may not need or seek additional funding or alter our strategic growth plans after the business combination is effectuated. There is no guarantee that we will be able to execute on our plans as laid out above. The accompanying financial statements have been prepared assuming the Company will continue as a going concern and do not contain any adjustments that might be required should the Company be unable to continue as a going concern. The Company has obtained a letter of financial support from Alset International Limited and Alset Inc., a direct and indirect owner of the Company, respectively. Alset International Limited and Alset Inc. committed to provide any additional funding required by the Company and would not demand repayment through twelve months from the issuance of these consolidated financial statements.
Principles of Consolidation			Principles of Consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant intercompany transactions and balances between the Company and its subsidiaries are eliminated upon consolidation.
Offering Costs associated with the Initial Public Offering			Offering Costs associated with the Initial Public Offering The Company complies with the requirements of the Financial Accounting Standards Board (“FASB”) ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A, Offering Costs 475,348 4,743,750
Class A common stock subject to possible redemption			Class A common stock subject to possible redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance enumerated in ASC 480 “ Distinguishing Liabilities from Equity 20,457,011 87,934,212
Delaware Franchise Tax			Delaware Franchise Tax Delaware, where the Company is incorporated, imposes a franchise tax that applies to most business entities that are formed or qualified to do business, or which are otherwise doing business, in Delaware. Delaware franchise tax 205,000 168,398
Concentration of Credit Risk			Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $ 250,000 The Company had uninsured cash of $335,654 922,581
Recently Adopted Accounting Pronouncement		Recently Adopted Accounting Pronouncement In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (Topic 326)	Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	SCHEDULE OF PROPERTY PLANT AND EQUIPMENT Office Equipment 3 5 Furniture and Fittings 3 5 Kitchen Equipment 3 5 Operating Equipment 3 5 Leasehold Improvements Shorter of lease life or asset life	SCHEDULE OF PROPERTY PLANT AND EQUIPMENT Office Equipment 3 5 Furniture and Fittings 3 5 Kitchen Equipment 3 5 Operating Equipment 3 5 Leasehold Improvements Shorter of lease life or asset life
SCHEDULE OF PRODUCT SALES AND RETURNS RELATED TO MEMBERSHIPS	SCHEDULE OF PRODUCT SALES AND RETURNS RELATED TO MEMBERSHIPS Membership Products Total Returns Membership Products Total $ $ $ March 31, 2024 - - - March 31, 2023 1,162 - 1,162 Revenue returns 1,162 - 1,162	SCHEDULE OF PRODUCT SALES AND RETURNS RELATED TO MEMBERSHIPS Membership Products Total Returns Membership Products Total $ $ $ December 31, 2022 41,755 - 41,755 December 31, 2023 - 1,183 1,183 Revenue returns - 1,183 1,183
SCHEDULE OF CONTRACT ASSETS AND LIABILITIES	Below is a summary of the beginning and ending balances of the Company’s contract assets and liabilities as of March 31, 2024 and December 31, 2023. SCHEDULE OF CONTRACT ASSETS AND LIABILITIES March 31, 2024 December 31, 2023 Prepaid Sales Commission Balances at the beginning of the period $ - $ 6,839 Movement for the period - (6,839 ) Balances at the end of the period $ - $ - March 31, 2024 December 31, 2023 Deferred Revenue Balances at the beginning of the period $ - $ 21,198 Movement for the period - (21,198 ) Balances at the end of the period $ - $ -	Below is a summary of the beginning and ending balances of the Company’s contract assets and liabilities as of December 31, 2023 and 2022. SCHEDULE OF CONTRACT ASSETS AND LIABILITIES Prepaid Sales Commission December 31, 2023 December 31, 2022 Balances at the beginning of the year $ 6,839 $ 319,649 Movement for the year (6,839 ) (312,810 ) Balances at the end of the year $ 0 $ 6,839 Deferred Revenue December 31, 2023 December 31, 2022 Balances at the beginning of the year $ 21,198 $ 700,385 Movement for the year (21,198 ) (679,187 ) Balances at the end of the year $ 0 $ 21,198
SCHEDULE OF COST OF REVENUE	Below is a breakdown of the Company’s cost of revenue for the three months ended March 31, 2024 and 2023. SCHEDULE OF COST OF REVENUE Total March 31, 2024 Finished goods $ 78,507 Related shipping 2,275 Handling fee 10,927 Contractor fee 11,855 Franchise commission 4,953 Sales commission (234 ) Depreciation 14,530 Total of Cost of revenue $ 122,813 March 31, 2023 Finished goods $ 36,113 Related shipping 2,377 Handling fee 4,037 Contractor fee 4,024 Franchise commission 4,975 Sales commission 11,868 Depreciation 14,375 Total of Cost of revenue $ 77,769	Below is a breakdown of the Company’s cost of revenue for the years ended December 31, 2023 and 2022. SCHEDULE OF COST OF REVENUE December 31, 2023 Total Finished goods $ 151,703 Related shipping 9,346 Handling fee 22,629 Contractor fee 30,977 Franchise commission 18,428 Sales commission 13,827 Inventory written off 30,753 Depreciation 57,162 Total of Cost of revenue $ 334,825 December 31, 2022 Finished goods $ 97,058 Related shipping 10,376 Handling fee 10,945 Contractor fee 18,568 Franchise commission 17,624 Sales commission 501,483 Depreciation 32,311 Total of Cost of revenue $ 688,365
SUMMARY OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE			The following tables reflects the calculation of basic and diluted net income (loss) per common share: SUMMARY OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE Class A Class B For the Year Ended November 30, 2023 Class A Class B Basic and diluted net income per share of common stock Numerator: Allocation of net income $ 388,396 $ 160,477 Denominator: Basic and diluted weighted average shares outstanding 5,218,670 2,156,250 Basic and diluted net income per share of common stock $ 0.07 $ 0.07 Class A Class B For the Year Ended November 30, 2022 Class A Class B Basic and diluted net income per share of common stock Numerator: Allocation of net income $ 88,130 $ 25,357 Denominator: Basic and diluted weighted average shares outstanding 7,478,425 2,156,250 Basic and diluted net income per share of common stock $ 0.01 $ 0.01

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT, NET	The components of property and equipment are as follows: SCHEDULE OF PROPERTY AND EQUIPMENT, NET Total March 31, 2024 Office Equipment $ 45,605 Furniture and Fittings 45,303 Kitchen Equipment 22,470 Operating Equipment 8,325 Leasehold Improvements $ 118,983 Depreciation: Office equipment (30,716 ) Furniture and Fittings (34,448 ) Kitchen Equipment (9,517 ) Operating Equipment (3,815 ) Leasehold Improvements (48,670 ) Total, net $ 113,520 December 31, 2023 Office Equipment $ 30,861 Furniture and Fittings 46,376 Kitchen Equipment 23,044 Operating Equipment 8,522 Leasehold Improvements 122,083 Depreciation: Office Equipment (15,848 ) Furniture and Fittings (31,518 ) Kitchen Equipment (8,368 ) Operating Equipment (3,373 ) Leasehold Improvements (42,549 ) Total, net $ 129,230	The components of property and equipment are as follows: SCHEDULE OF PROPERTY AND EQUIPMENT, NET December 31, 2023 Total Office Equipment $ 30,861 Furniture and Fittings 46,376 Kitchen Equipment 23,044 Operating Equipment 8,522 Leasehold Improvements $ 122,083 Depreciation: Office equipment (15,848 ) Furniture and Fittings (31,518 ) Kitchen Equipment (8,368 ) Operating Equipment (3,373 ) Leasehold Improvements (42,549 ) Total, net $ 129,230 December 31, 2022 Office Equipment $ 25,391 Furniture and Fittings 42,851 Kitchen Equipment 20,257 Operating Equipment 8,384 Leasehold Improvements 111,924 Depreciation: Office Equipment (23,449 ) Furniture and Fittings (1,671 ) Kitchen Equipment (3,240 ) Operating Equipment (1,223 ) Leasehold Improvements (12,886 ) Total, net $ 166,338

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
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 consolidated balance sheet as of March 31, 2024 and December 31, 2023: SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS Fair Value Measurement Using Amount at Level 1 Level 2 Level 3 Fair Value March 31, 2024 Asset Warrants – SHRG $ - $ 141,667 $ - $ 141,667 Convertible loans receivable – SHRG - 324,521 - $ 324,521 Total Investment in securities at Fair Value $ - $ 466,188 $ - $ 466,188
SCHEDULE OF FAIR VALUE WEIGHTED AVERAGE ASSUMPTIONS	The fair value of the SHRG warrants under level 2 category as of March 31, 2024 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions: SCHEDULE OF FAIR VALUE WEIGHTED AVERAGE ASSUMPTIONS March 31, 2024 Stock price $ 0.0016 Exercise price $ 0.0012 Risk free interest rate 4.22 % Annualized volatility 136.81 % Dividend Yield $ 0.00 % Year to maturity 4.96 Warrants measurement input 4.96 The Company has elected to recognize the convertible loan at fair value and therefore there was no further evaluation of embedded features for bifurcation. The Company engaged third party valuation firm to perform the valuation of convertible loans. The fair value of the convertible loans is calculated using the binomial tree model based on probability of remaining as straight debt using discounted cash flow with the following assumptions: March 31, 2024 Risk-free interest rate 4.417 % Expected life 2.96 Discount rate 6.00 % Expected volatility 132.407 % Expected dividend yield 0 % Debt measurement input 0 % Fair value $ 324,521

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
SCHEDULE OF WARRANT ACTIVITY	The following table summarizes the warrant activity for the three months ended March 31, 2024 and 2023. SCHEDULE OF WARRANT ACTIVITY Warrant for Weighted Remaining Contractual Aggregate Common Average Term Intrinsic Shares Exercise Price (Years) Value Warrants Outstanding as of December 31, 2023 4,549,375 $ 11.5 4.78 $ - Warrants Vested and exercisable at December 31, 2023 4,549,375 $ 11.5 4.78 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Warrants Outstanding as of March 31, 2024 4,549,375 $ 11.5 4.78 $ - Warrants Vested and exercisable at March 31, 2024 4,549,375 $ 11.5 4.78 $ - Warrant for Weighted Remaining Contractual Aggregate Common Average Term Intrinsic Shares Exercise Price (Years) Value Warrants Outstanding as of December 31, 2022 4,549,375 $ 11.5 5.78 $ - Warrants Vested and exercisable at December 31, 2023 4,549,375 $ 11.5 5.78 $ - Granted - - Exercised - - Forfeited, cancelled, expired - - Warrants Outstanding as of March 31, 2023 4,549,375 $ 11.5 5.78 $ - Warrants Vested and exercisable at March 31, 2023 4,549,375 $ 11.5 5.78 $ -

LEASES (Tables)

LEASES (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Leases
SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES	SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES March 31, 2024 December 31, 2023 Right-of-use assets $ 459,339 $ 598,508 Lease liabilities - current $ 362,343 $ 429,687 Lease liabilities - non-current 110,344 182,380 Total lease liabilities $ 472,687 $ 612,067	SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES December 31, 2023 Right-of-use assets $ 598,508 Lease liabilities - current $ 429,687 Lease liabilities - non-current 182,380 Total lease liabilities $ 612,067
SCHEDULE OF AGGREGATE FUTURE MINIMUM RENTAL PAYMENTS	As of March 31, 2024, the aggregate future minimum rental payments under non-cancelable agreement are as follows: SCHEDULE OF AGGREGATE FUTURE MINIMUM RENTAL PAYMENTS Maturity of Lease Liabilities Total 12 months ended March 31, 2025 $ 374,451 12 months ended March 31, 2026 111,616 Total undiscounted lease payments $ 486,067 Less: Imputed interest (13,380 ) Present value of lease liabilities $ 472,687 Operating lease liabilities - Current 362,343 Operating lease liabilities - Non-current $ 110,344	As of December 31, 2023, the aggregate future minimum rental payments under non-cancelable agreement are as follows: SCHEDULE OF AGGREGATE FUTURE MINIMUM RENTAL PAYMENTS Maturity of Lease Liabilities Total 12 months ended December 31, 2024 $ 446,002 12 months ended December 31, 2025 185,540 Total undiscounted lease payments 631,542 Less: Imputed interest (19,475 ) Present value of lease liabilities 612,067 Operating lease liabilities - Current 429,687 Operating lease liabilities - Non-current $ 182,380

DISAGGREGATION OF REVENUE (Tabl

DISAGGREGATION OF REVENUE (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATION OF REVENUE	Selected financial information of the Company’s operating revenue for disaggregated revenue purposes by revenue source are as follows: Product sales only represent sales to members, not third parties who are not members. SCHEDULE OF DISAGGREGATION OF REVENUE Three Months Three Months Ended March 31, 2023 Membership Fee $ - $ 12,583 Product Sales - 203 Food and Beverage 286,110 187,776 Total $ 286,110 $ 200,562 Revenue $ 286,110 $ 200,562	Selected financial information of the Company’s operating revenue for disaggregated revenue purposes by revenue source are as follows: Product sales only represent sales to members, not third parties who are not members. SCHEDULE OF DISAGGREGATION OF REVENUE Year ended December 31, 2023 Year ended December 31, 2022 Membership Fee $ 12,293 $ 751,452 Product Sales 465 2,198 Food and Beverage 817,761 449,240 Total $ 830,519 $ 1,202,890 Revenue $ 830,519 $ 1,202,890

INVESTMENT IN ASSOCIATE & CON_2

INVESTMENT IN ASSOCIATE & CONVERTIBLE NOTE RECEIVABLE, RELATED PARTY (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Ketomei Pte. Ltd [Member]
SCHEDULE OF EQUITY METHOD INVESTMENT IN A RELATED PARTY	SCHEDULE OF EQUITY METHOD INVESTMENT IN A RELATED PARTY December 31, Additions Loss on Impairment March 31, 2024 Investment in associate, related party $ - $ 310,796 $ (14,744 ) $ (296,052 ) $ - Convertible note receivable, related party - (249,352 ) - 249,352 - Total $ - $ 61,443 $ (14,744 ) $ (46,699 ) $ - December 31, 2022 Additions Loss on investment Impairment March 31, 2023 Investment in associate, related party $ 155,369 $ 3,318 $ (53,199 ) $ - $ 105,488 Convertible note receivable, related party 198,125 20,554 - - 218,679 Total $ 353,494 $ 23,872 $ (53,199 ) $ - $ 324,166	SCHEDULE OF EQUITY METHOD INVESTMENT IN A RELATED PARTY December 31, 2022 Additions Loss on investment Impairment December 31, 2023 Investment in associate, related party $ 155,369 $ 4,128 $ (33,898 ) $ (125,599 ) $ - Convertible note receivable, related party 198,125 170,174 - (368,299 ) - Total $ 353,494 $ 174,302 $ (33,898 ) $ (493,898 ) $ - December 31, 2021 Additions Loss on investment Impairment December 31, 2022 Investment in associate, related party $ - $ 256,318 $ (100,949 ) $ - $ 155,369 Convertible note receivable, related party 76,723 121,402 - - 198,125 Total $ 76,723 $ 377,720 $ (100,949 ) $ - $ 353,494
Sharing Services Global Corporation [Member]
SCHEDULE OF EQUITY METHOD INVESTMENT IN A RELATED PARTY	SCHEDULE OF EQUITY METHOD INVESTMENT IN A RELATED PARTY December 31, 2023 Additions Unrealized Gain March 31, 2024 Convertible note receivable, related party $ - $ 250,000 $ 74,521 $ 324,521 Total $ - $ 250,000 $ 74,521 $ 324,521

CHANGE IN FISCAL YEAR (Tables)

CHANGE IN FISCAL YEAR (Tables)	3 Months Ended
	Mar. 31, 2024
Change In Fiscal Year
SCHEDULE OF CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS	SCHEDULE OF CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS December 31, 2023 ASSETS Current assets: Cash $ 280,398 Other current assets 100,000 Total current assets 380,398 Cash and marketable securities held in Trust Account 21,346,768 Total assets $ 21,727,166 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable and accrued expenses $ 30,156 Extension Loan – Related Party 205,305 Total current liabilities 235,461 Deferred underwriting compensation 3,018,750 Total liabilities 3,254,211 Commitments and contingencies - Temporary equity: Class A common stock subject to possible redemption; 1,976,036 10.35 20,457,011 Stockholders’ deficit: Preferred stock, $ 0.0001 1,000,000 none - Class A common stock, $ 0.0001 50,000,000 473,750 1,976,036 47 Class B common stock, $ 0.0001 5,000,000 2,156,250 216 Common stock, value 216 Accumulated deficit (1,984,319 ) Total stockholders’ deficit (1,984,056 ) Total liabilities and stockholders’ deficit $ 21,727,166 HWH INTERNATIONAL INC. (Formerly known as Alset Capital Acquisition Corp.) CONSOLIDATED STATEMENTS OF OPERATIONS For the One Month Ended December 31, 2023 EXPENSES Administration fee - related party $ 10,000 General and administrative 610,841 TOTAL EXPENSES 610,841 OTHER INCOME Investment income earned on cash and marketable securities held in Trust Account 94,130 Other Income 155,763 TOTAL OTHER INCOME 249,893 Pre-tax loss 370,948 Income tax expense - Net loss $ 370,948

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023	Nov. 30, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	Significant components of the Company’s deferred tax assets and liabilities are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2023 2022 Deferred tax assets: Receivable from related party $ 1,020 $ - Inventory 6,766 - Deferred Revenue - 3,082 Lease Liability 126,336 202,209 Accrued Commission 18,745 31,544 Net Operating Loss 544,191 129,220 Total deferred tax assets $ 697,058 $ 366,055 Deferred tax liabilities: Prepaid commissions $ - $ (1,505 ) Right-of-Use Assets (123,371 ) (200,996 ) Total deferred tax liabilities $ (123,371 ) $ (202,501 ) Deferred tax assets / (liabilities), net $ 573,687 $ 163,554 Less valuation allowance (573,687 ) (163,554 ) Deferred tax asset c/f $ - $ -	The Company’s deferred tax assets are as follows at November 30, 2023 and 2022: SCHEDULE OF DEFERRED TAX ASSETS November 30, November 30, Deferred tax asset Net operating loss $ - $ - Startup/organizational costs 327,760 241,940 Total deferred tax asset 327,760 241,940 Valuation allowance (327,760 ) (241,940 ) Deferred tax asset, net of allowance $ - $ -
SCHEDULE OF PROVISION FOR INCOME TAXES	The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES 2023 2022 Current $ - $ - Deferred - - Total $ - $ - 2023 2022 Income taxes at statutory rate 18.5 % 19.0 % Change in valuation allowance (18.5 )% (19.0 )% Other - % - % Effective tax rate - % - %	The income tax provision (benefit) consists of the following for the year November 30, 2023 and November 30, 2022: SCHEDULE OF INCOME TAX BENEFIT November 30, November 30, Federal Current $ 422,230 $ 186,923 Deferred - - State and Local Current - - Deferred - - Income tax provision / (benefit) $ 422,230 $ 186,923
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION		A reconciliation of the statutory tax rate to the Company’s effective tax rates for the year ended November 30, 2023 and 2022: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Year Ended Year Ended Statutory federal income tax rate 21.00 % 21.00 % State taxes, net of federal tax benefit - - Other 1.48 - Change in valuation allowance 21.00 41.21 Income tax provision (benefit) 43.48 % 62.21 %

RESTATEMENT OF PRIOR YEAR PRE_2

RESTATEMENT OF PRIOR YEAR PRESENTATION (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
SCHEDULE OF CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE LOSS	Consolidated Statement of Operations and Other Comprehensive Loss for the Year Ended on December 31, 2022 SCHEDULE OF CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE LOSS As Previously Reported Restatement of Prior Year Presentation # As Restated Revenues: - Membership $ 751,452 $ - $ 751,452 - Non-membership 451,438 - 451,438 Total Revenue $ 1,202,890 $ - $ 1,202,890 Cost of revenue - Membership $ (523,243 ) $ - $ (523,243 ) - Non-membership (132,811 ) (32,311 ) (165,122 ) Total Cost of revenue $ (656,054 ) $ (32,311 ) $ (688,365 ) Gross profit $ 546,836 $ (32,311 ) $ 514,525 Operating expenses: General and administrative expenses $ (1,583,174 ) $ 111,276 $ (1,471,898 ) Total operating expenses $ (1,583,174 ) $ 111,276 $ (1,471,898 ) Other income (expense) Other income $ 147,209 $ (498 ) $ 146,711 Unrealized (loss) on related party transactions - (29,551 ) (29,551 ) Loss on equity method investment, related party - (100,949 ) (100,949 ) Total Other Income $ 147,209 $ (130,998 ) $ 16,211 Loss before provision for income taxes $ (889,129 ) $ (52,033 ) $ (941,162 ) Provision for income taxes - - - Net loss $ (889,129 ) $ (52,033 ) $ (941,162 ) Less: Net (loss) income attributable to non-controlling interests (4,836 ) 9,672 4,836 Net loss attributable to common stockholders (884,293 ) (61,705 ) (945,998 ) Other Comprehensive Income, Net of Tax: Foreign exchange translation adjustment 24,444 (4,836 ) 19,608 Total Other Comprehensive Income, Net of Tax: $ 24,444 $ (4,836 ) $ 19,608 Comprehensive (loss): $ (859,849 ) $ (66,541 ) $ (926,390 ) Weighted average number of shares of common stock outstanding - basic and diluted 10,000 10,000 10,000 Net loss per common share - basic and diluted (88.43 ) (6.17 ) (94.60 ) # Being restated cost of revenue – non-membership was adjusted from $ 132,811 165,122 1,583,174 1,471,898 147,209 146,711 0 29,551 0 100,949 4,836 4,836 Consolidated Balance Sheet as of December 31, 2022 As Previously Reported Restatement of Prior Year Presentation # As Restated ASSETS Current Assets Cash and cash equivalents $ 1,651,088 $ - $ 1,651,088 Accounts receivable, net 9,070 - 9,070 Inventory 34,126 - 34,126 Other receivables 337,798 (302,081 ) 35,717 Convertible note receivable - related party - 198,125 198,125 Prepaid expenses 17,828 - 17,828 Total Current Assets $ 2,049,910 $ (103,956 ) $ 1,945,954 Non-Current Assets Property and Equipment, net $ 166,338 $ - $ 166,338 Investment in associate, related party 207,402 (52,033 ) 155,369 Deposit 305,036 - 305,036 Operating lease right-of-use assets, net 973,069 - 973,069 Total Non-Current Assets $ 1,651,845 $ (52,033 ) $ 1,599,812 TOTAL ASSETS $ 3,701,755 $ (155,989 ) $ 3,545,766 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable and accrued expenses $ 63,354 $ (2,583 ) $ 60,771 Accrued commissions 143,383 - 143,383 VAT payable 101,373 (101,373 ) - Due to related party, net 1,663,668 - 1,663,668 Operating lease liabilities - Current 419,303 - 419,303 Deferred revenue 21,198 - 21,198 Total Current Liabilities $ 2,412,279 $ (103,956 ) $ 2,308,323 Non-Current Liabilities Operating lease liabilities - Non-current $ 559,330 $ - $ 559,330 Total Non-Current Liabilities $ 559,330 $ - $ 559,330 Commitments and Contingencies Stockholders’ Equity Preferred stock, US$ 0.001 10,000,000 none $ - $ - $ - Common stock, US$ .001 50,000,000 10,000 10 - 10 Accumulated other comprehensive loss (195,203 ) (4,836 ) (200,039 ) Retained earnings 930,175 (56,869 ) 873,306 Total HWH International Inc. Stockholders’ equity $ 734,982 $ (61,705 ) $ 673,277 Non-controlling interests (4,836 ) 9,672 4,836 Total Stockholders’ Equity 730,146 (52,033 ) 678,113 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 3,701,755 $ (155,989 ) $ 3,545,766 # Being restated other receivables was adjusted from $ 337,798 35,717 0 198,125 207,402 155,369 63,354 60,771 101,373 0 195,203 200,039 930,175 873,306 4,836 4,836

DESCRIPTION OF ORGANIZATION, _2

DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS (Details Narrative) - USD ($)				3 Months Ended	12 Months Ended
	Jan. 09, 2024	Sep. 09, 2022	Feb. 03, 2022	Mar. 31, 2024	Nov. 30, 2023	Nov. 30, 2022	Dec. 31, 2023	May 01, 2023	Dec. 31, 2022
Common stock, par value				$ 0.0001			$ 0.001		$ 0.001
Share price					$ 10.10
Stock issued during period shares new issues		909,875
Proceeds from issuance of IPO						$ 84,525,000
Aggregate market fair value percentage					80%
Term of restricted investments					185 days
Aggregate percentage of public shares					15%
Percentage of public share					100%
Share price				10
Interest on dissolution expenses					$ 100,000
Cash withdrawn from trust account for taxes					919,547
Funds used to pay income and franchise taxes					706,490
Fund held in bank account for future taxes and dissolution expenses					213,057
Working capital deficit					134,421
HWH World Inc [Member]
Subsidiary ownership percentage							2%		63%
F&B Business [Member]
Subsidiary ownership percentage							98%		37%
Alset F And B One Pte Ltd [Member]
Subsidiary ownership percentage							49%		28%
Hapi Cafe Korea Inc [Member]
Subsidiary ownership percentage							6%		2%
HapiCafe SG Pte Ltd [Member]
Subsidiary ownership percentage							22%		7%
Alset F And B Plq Pte Ltd [Member]
Subsidiary ownership percentage							21%		0%
Maximum [Member]
Deposits					$ 862,500
Share price					$ 10
Minimum [Member]
Share price					$ 10
IPO [Member]
Stock issued during period shares new issues			8,625,000
Proceeds from issuance of IPO			$ 86,250,000
Description on sale of stock					The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). Upon the closing of the Initial Public Offering, management has agreed that an amount equal to at least $10.10 per Unit sold in the Initial Public Offering, including proceeds from the Private Placement Units, will be held in a trust account (“Trust Account”)
Share price					$ 0.10
IPO [Member] | Underwriters [Member]
Share price			$ 10
Stock issued during period shares new issues			1,125,000
Proceeds from issuance of IPO			$ 11,250,000
Private Placement [Member]
Share price					10
Private Placement [Member] | Alset Acquisition Sponsor, LLC [Member]
Share price			$ 10
Stock issued during period shares new issues			473,750
Proceeds from issuance of IPO			$ 4,737,500
Common Class A [Member]
Common stock, par value				$ 0.0001	0.0001	$ 0.0001
Common stock excluding redemption, shares								6,648,964
Common stock held in trust	$ 21,000,000							$ 68,400,000
Common Class A [Member] | IPO [Member]
Proceeds from issuance of IPO			$ 75,000,000
Common Class A [Member] | Private Placement [Member]
Share price					$ 10
Description on sale of stock					Each private placement right entitles the holder thereof to receive one-tenth (1/10) of one share of Class A common stock upon the consummation of an initial Business Combination. Each whole private placement warrant is exercisable to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment
Common Stock [Member]
Stock issued during period, shares, acquisitions				13,433,858
Common Stock [Member] | Common Class A [Member]
Stock issued during period shares new issues						8,625,000
HWH International Inc [Member]
Share price	$ 10.10
Proceeds from issuance of IPO	$ 1,509,375
Share price	$ 2.82
HWH International Inc [Member] | Common Stock [Member]
Stock issued during period, shares, acquisitions		12,500,000
Merger Agreement [Member] | HWH International Inc [Member] | Common Class A [Member]
Stock issued during period, value, acquisitions		$ 125,000,000
Common stock, par value		$ 0.0001
Stock issued during period, shares, acquisitions		12,500,000
Merger Agreement [Member] | HWH International Inc [Member] | Common Stock [Member]
Stock issued during period, value, acquisitions		$ 125,000,000
Common stock, par value		$ 0.0001
Stock issued during period, shares, acquisitions		12,500,000
Share price		$ 10

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details)	Mar. 31, 2024	Dec. 31, 2023
Office Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	3 years	3 years
Office Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	5 years	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	3 years	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	5 years	5 years
Kitchen Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	3 years	3 years
Kitchen Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	5 years	5 years
Operating Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	3 years	3 years
Operating Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives	5 years	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	us-gaap:UsefulLifeTermOfLeaseMember	us-gaap:UsefulLifeTermOfLeaseMember

SCHEDULE OF PRODUCT SALES AND R

SCHEDULE OF PRODUCT SALES AND RETURNS RELATED TO MEMBERSHIPS (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Revenue returns		$ 1,162	$ 1,183	$ 41,755
Membership [Member]
Product Information [Line Items]
Revenue returns		1,162		41,755
Product [Member]
Product Information [Line Items]
Revenue returns			$ 1,183

SCHEDULE OF CONTRACT ASSETS AND

SCHEDULE OF CONTRACT ASSETS AND LIABILITIES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Prepaid sales commission, beginning balance		$ 6,839	$ 319,649
Movement for the period		(6,839)	(312,810)
Prepaid sales commission, ending balance			6,839
Deferred revenue, beginning balance		21,198	700,385
Movement for the period		(21,198)	(679,187)
Deferred revenue, ending balance			$ 21,198

SCHEDULE OF COST OF REVENUE (De

SCHEDULE OF COST OF REVENUE (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Total of Cost of revenue	$ 122,813	$ 77,769	$ 334,825	$ 688,365
Finished Goods [Member]
Product Information [Line Items]
Total of Cost of revenue	78,507	36,113	151,703	97,058
Related Shipping [Member]
Product Information [Line Items]
Total of Cost of revenue	2,275	2,377	9,346	10,376
Handling Fee [Member]
Product Information [Line Items]
Total of Cost of revenue	10,927	4,037	22,629	10,945
Contractor Fee [Member]
Product Information [Line Items]
Total of Cost of revenue	11,855	4,024	30,977	18,568
Franchise [Member]
Product Information [Line Items]
Total of Cost of revenue	4,953	4,975	18,428	17,624
Sales Commission [Member]
Product Information [Line Items]
Total of Cost of revenue	234	11,868	13,827	501,483
Depreciation [Member]
Product Information [Line Items]
Total of Cost of revenue	$ 14,530	$ 14,375	57,162	$ 32,311
Inventory Written Off [Member]
Product Information [Line Items]
Total of Cost of revenue			$ 30,753

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)		3 Months Ended		12 Months Ended
	Jan. 09, 2024 USD ($) shares	Mar. 31, 2024 USD ($) shares	Mar. 31, 2023 USD ($) shares	Dec. 31, 2023 USD ($) shares	Nov. 30, 2023 USD ($)	Dec. 31, 2022 USD ($) shares	Nov. 30, 2022 USD ($)	May 01, 2023 USD ($)	Mar. 21, 2022 USD ($)	Mar. 21, 2022 SGD ($)	Dec. 31, 2021 USD ($)
Common stock, voting rights		more than 50% of the voting common stock
Cash		$ 999,506		$ 22,505,969	$ 585,654		$ 1,172,581		$ 183,311	$ 243,567
Cash equivalents		0		0	0	$ 0	0
Investment held in treasury		24,874		21,000,000	21,252,639		88,102,610
Revenue returns			$ 1,162	1,183		41,755
Value-added tax paid		$ 37,311		$ 37,179		32,607
Commission fee percentage		25%		25%
Advertising expense		$ 2,242	$ 4,095	$ 4,191		57,347
Potentially dilutive warrants | shares			909,875
Non-controlling interests		164,499		8,666		4,836
Underwriter discount					4,743,750
Temporary equity carrying amount					$ 20,457,011		87,934,212
Corporate alternative minimum tax					15%
Delaware franchise tax					$ 205,000		168,398
Federal deposit insurance corporation					250,000
Cash, uninsured amount		621,561		611,947	335,654	1,435,543	$ 922,581
Inventory write off				30,753
Deferred revenue						21,198					$ 700,385
Unearned membership fee						21,198
Non-controlling interests						4,836
IPO [Member]
Offering costs					$ 475,348
Restatement [Member]
Investment held in treasury				21,346,768
Non-controlling interests				8,666		$ 4,836
Cash, uninsured amount				21,989,947
Non-controlling interests				$ 3,830
Warrant [Member]
Potentially dilutive warrants | shares		4,549,375	4,549,375	0		0
Product [Member]
Revenue returns				$ 1,183
Membership [Member]
Revenue returns			1,162			41,755
Food and Beverage [Member]
Revenue returns		$ 286,110	$ 187,776	$ 817,761		$ 449,239
Common Class A [Member]
Number of shares redeemed | shares	1,942,108
Amount held in trust account	$ 21,000,000							$ 68,400,000
HWH World Inc [Member]
Revenue from subsidiary percent		0%	6%
F&B Business [Member]
Revenue from subsidiary percent		100%	94%
Alset F&B One Pte. Ltd Business [Member]
Revenue from subsidiary percent		40%	45%
Hapi Cafe Korea Inc [Member]
Revenue from subsidiary percent		4%	7%
Hapi Cafe SG Pte. Ltd [Member]
Revenue from subsidiary percent		19%	22%
Alset F And B Pte. Ltd Business [Member]
Revenue from subsidiary percent		17%	21%
Ketomei Pte. Ltd [Member]
Revenue from subsidiary percent		20%	0%

MERGER WITH HWH INTERNATIONAL_2

MERGER WITH HWH INTERNATIONAL INC. (A NEVADA CORPORATION) (Details Narrative) - USD ($)				3 Months Ended	12 Months Ended
	Jan. 09, 2024	Dec. 18, 2023	Sep. 09, 2022	Mar. 31, 2024	Nov. 30, 2022
Business Acquisition [Line Items]
Exercised, shares			8,591,072
Conversion of stock, shares converted			2,156,250
Conversion of stock, shares issued			1,972,896
Splits unit			476,890
Number of shares issued			909,875
Stock issued during period, value, other					$ 4,737,500
Alset International Limited [Member]
Business Acquisition [Line Items]
Subsidiary, ownership percentage, parent			26%
Alset Inc [Member]
Business Acquisition [Line Items]
Subsidiary, ownership percentage, parent			32%
Third Party [Member]
Business Acquisition [Line Items]
Stock issued during period, shares, other			149,443
Stock issued during period, value, other			$ 1,509,375
Common Stock [Member]
Business Acquisition [Line Items]
Consideration paid shares				13,433,858
Stock issued during period, shares, other				149,443
HWH International Inc [Member]
Business Acquisition [Line Items]
Stock issued during period, shares, other	149,443	149,443
HWH International Inc [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Consideration paid shares			12,500,000
Class A Common Stock [Member]
Business Acquisition [Line Items]
Conversion of stock, shares converted			1,972,896
Conversion of stock, shares issued			2,156,250
Class B Common Stock [Member]
Business Acquisition [Line Items]
Conversion of stock, shares issued			2,156,250

ACCOUNTS RECEIVABLE, NET (Detai

ACCOUNTS RECEIVABLE, NET (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Credit Loss [Abstract]
Accounts receivable ,net	$ 29,156	$ 28,611	$ 14,302	$ 9,070	$ 2,519

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2024	Mar. 31, 2023
Inventory Disclosure [Abstract]
Inventory	$ 1,977	$ 34,126	$ 3,598
Slow-moving or obsolete inventory	0	0	$ 0	$ 0
Wrote off inventory	$ 30,753

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, net	$ 113,520	$ 129,230	$ 166,338
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	45,605	30,861	25,391
Property and equipment, depreciation	(30,716)	(15,848)	(23,449)
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	45,303	46,376	42,851
Property and equipment, depreciation	(34,448)	(31,518)	(1,671)
Kitchen Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	22,470	23,044	20,257
Property and equipment, depreciation	(9,517)	(8,368)	(3,240)
Operating Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,325	8,522	8,384
Property and equipment, depreciation	(3,815)	(3,373)	(1,223)
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	118,983	122,083	111,924
Property and equipment, depreciation	$ (48,670)	$ (42,549)	$ (12,886)

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 14,643	$ 14,591	$ 58,006	$ 33,867

ACCRUED COMMISSIONS (Details Na

ACCRUED COMMISSIONS (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Sales Commission [Member]
Sales commission expenses	$ 0	$ 11,868	$ 13,827	$ 501,483

DUE TO ALSET INC. (Details Narr

DUE TO ALSET INC. (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Alset Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to related parties, net	$ 202,645	$ 202,645	$ 202,644

DUE TO_FROM RELATED PARTIES (De

DUE TO/FROM RELATED PARTIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Nov. 30, 2023	Nov. 30, 2022	Dec. 31, 2023	Jul. 06, 2023	Jun. 05, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Sponsor fees			$ 10,000
General and administrative charge	$ 0	$ 30,000	120,000	$ 100,000
Repayments of related party debt			33,475	211,153
Share Price	$ 10
Extension loan			$ 205,305			$ 69,158	$ 68,928
Due from sponsor	$ 59,213				$ 41,203
Investment Management Trust Agreement [Member]
Defined Benefit Plan Disclosure [Line Items]
Extension loan	205,305
Extension loan					205,305
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Share Price			$ 10
Alset International Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to related parties	2,552,291				1,729,901			$ 1,281,427
Alset Business Development Pte. Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to related parties	180,237				184,507			179,596
BMI Capital Partners International Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to related parties	1,439				1,442			$ 0
Alset Management Group Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Sponsor fees	10,000
Sponsor [Member]
Defined Benefit Plan Disclosure [Line Items]
Repayments of related party debt			$ 33,475	211,153
Due from sponsor				$ 13,000
Sponsor [Member] | Working Capital Loan [Member]
Defined Benefit Plan Disclosure [Line Items]
Repayments of related party debt			$ 1,500,000
Share Price			$ 10
Sponsor [Member] | Working Capital Loan [Member] | Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Repayments of related party debt	1,500,000
Alset Acquisition Sponsor, LLC [Member]
Defined Benefit Plan Disclosure [Line Items]
Due from sponsor	$ 205,305				$ 205,305

SCHEDULE OF FINANCIAL ASSETS ME

SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details)	Mar. 31, 2024 USD ($)
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value	$ 466,188
Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value
Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value	466,188
Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value
Warrant [Member] | Sharing Services Global Corp [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value	141,667
Warrant [Member] | Sharing Services Global Corp [Member] | Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value
Warrant [Member] | Sharing Services Global Corp [Member] | Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value	141,667
Warrant [Member] | Sharing Services Global Corp [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value
Convertible Loans Receivable [Member] | Sharing Services Global Corp [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value	324,521
Convertible Loans Receivable [Member] | Sharing Services Global Corp [Member] | Fair Value, Inputs, Level 1 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value
Convertible Loans Receivable [Member] | Sharing Services Global Corp [Member] | Fair Value, Inputs, Level 2 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value	324,521
Convertible Loans Receivable [Member] | Sharing Services Global Corp [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total Investment in securities at Fair Value

SCHEDULE OF FAIR VALUE WEIGHTED

SCHEDULE OF FAIR VALUE WEIGHTED AVERAGE ASSUMPTIONS (Details)	3 Months Ended
	Mar. 31, 2024 USD ($)
Convertible Debt [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ 324,521
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	0.0016
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	0.0012
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	4.22
Measurement Input, Risk Free Interest Rate [Member] | Convertible Debt [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt measurement input	4.417
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	136.81
Measurement Input, Price Volatility [Member] | Convertible Debt [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt measurement input	132.407
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	0
Measurement Input, Expected Dividend Rate [Member] | Convertible Debt [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt measurement input	0
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	4.96
Measurement Input, Expected Term [Member] | Convertible Debt [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life	2 years 11 months 15 days
Measurement Input, Discount Rate [Member] | Convertible Debt [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt measurement input	6

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)									3 Months Ended		12 Months Ended
	Mar. 20, 2024 USD ($) $ / shares shares	Aug. 31, 2023 USD ($)	Aug. 31, 2023 SGD ($)	Jul. 28, 2022 USD ($) $ / shares	Jul. 28, 2022 SGD ($)	Mar. 21, 2022 USD ($)	Mar. 21, 2022 SGD ($)	Nov. 08, 2021 USD ($) $ / shares shares	Mar. 31, 2024 USD ($) $ / shares	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)	Nov. 30, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($)	Nov. 30, 2022 USD ($)	Mar. 31, 2024 SGD ($)	Feb. 20, 2024 USD ($)	Feb. 20, 2024 SGD ($)	Dec. 31, 2023 SGD ($)	Oct. 31, 2023 USD ($)	Oct. 31, 2023 SGD ($)	Oct. 26, 2023 USD ($)	Oct. 26, 2023 SGD ($)	Aug. 31, 2023 SGD ($)	Jul. 06, 2023 USD ($)	Jun. 07, 2023 USD ($)	Jun. 05, 2023 USD ($)	Aug. 04, 2022 USD ($)	Aug. 04, 2022 SGD ($)	Mar. 21, 2022 SGD ($)	Jun. 10, 2021 USD ($)	Jun. 10, 2021 SGD ($)
Paid in cash						$ 183,311			$ 999,506		$ 22,505,969	$ 585,654		$ 1,172,581															$ 243,567
Warrants exercise price | $ / shares									$ 0.01			$ 0.01
Revenue									$ 286,110	$ 200,562	830,519		$ 1,202,890
Other income									78,013	999,966	187,282		146,711
Payments of sock issuance costs														289,195
Repayments of related party debt												33,475		211,153
Due to related parties													35,717
Sponsor fees												10,000
General and administrative charge									$ 0	30,000		120,000		100,000
Share price | $ / shares									$ 10
Working capital loans												0		0
Extension loan												$ 205,305												$ 69,158		$ 68,928
Due from related party									$ 59,213		41,203
Sponser [Member]
Extension loan																									$ 205,305	$ 205,305
Maximum [Member]
Share price | $ / shares												$ 10
Common Class A [Member]
Sale of stock price per share | $ / shares								$ 12				$ 11.50
Food and Beverage [Member]
Revenue									286,110	187,776	817,761		449,240
Related Party [Member]
Accounts receivable, net									8,953		7,405		560
Other income									1,819	1,723	6,756		3,780
Related Party [Member] | Food and Beverage [Member]
Revenue									1,344	1,314	7,444		3,287
Sponsor [Member]
Payments of sock issuance costs														75,000
Repayments of related party debt												$ 33,475		211,153
Due to related parties												0		0
Due from related party														13,000
Sponsor [Member] | Working Capital Loan [Member]
Repayments of related party debt												$ 1,500,000
Share price | $ / shares												$ 10
Sponsor [Member] | Maximum [Member] | Working Capital Loan [Member]
Repayments of related party debt									1,500,000
Sponsor [Member] | Unsecured Promissory Note [Member]
Promissory note												$ 0		$ 0
Sponsor [Member] | Unsecured Promissory Note [Member] | Maximum [Member]
Aggregate principal amount								$ 300,000
Sponsor [Member] | Common Class B [Member]
Number of shares issued, sale of transactions | shares								2,156,250
Sale of stock, value								$ 25,000
Common stock shares subject to forfeiture | shares								281,250
Percentage of issued and outstanding shares								20%
Ketomei [Member]
Debt conversion original debt amount				$ 60,000	$ 43,254
Debt interest rate		3.50%		0%												55.65%	55.65%						3.50%
Due from related party											0		198,125
Ketomei [Member] | Convertible Debt [Member]
Loan paid									21,134						$ 28,560
Convertible loan amount		$ 36,634							15,865		31,110				21,440			$ 41,068	$ 37,876	$ 50,000			$ 50,000
Convertible loan amount		214,903																					293,310
Expenses paid		48,862	$ 66,690
Hapi Cafe Inc [Member]
Debt interest rate																					3.50%	3.50%					8%	8%
Debt interest rate				8%	8%
Hapi Cafe Inc [Member] | Convertible Debt [Member]
Convertible loan amount		$ 263,766							37,000		$ 6,766				$ 50,000			$ 8,932			$ 37,876	$ 50,000	$ 360,000				$ 260,600	$ 360,000
Conversion price | $ / shares				$ 0.022
Sharing Services Global Corp [Member]
Convertible note	$ 250,000
Convertible shares | shares	208,333,333
Warrants exercisable shares | shares	208,333,333
Warrants exercise price | $ / shares	$ 0.0012
Aggregate purchase price	$ 250,000
Ketomei Pte. Ltd [Member]
Amount lent						$ 258,186																							$ 350,000	$ 75,525	$ 100,000
Ownership percentage						28%										38.41%	38.41%												28%
Loan paid						$ 75,525																							$ 100,000
Accrued interest						$ 6,022	$ 6,433
Ketomei [Member]
Amount lent																$ 312,064	$ 420,000
Ketomei [Member] | Convertible Debt [Member]
Convertible loan amount																312,064	420,000
Convertible loan amount																$ 312,064	$ 420,000
Convertible Note Receivable Related Party [Member]
Ownership percentage											100%							100%
Convertible note receivable									$ 249,352	$ 0	$ 368,299		$ 0

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - Warrant [Member] - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Outstanding, Beginning balance	4,549,375	4,549,375	4,549,375
Weighted Average Exercise Price Warrants Outstanding, Beginning	$ 11.5	$ 11.5	$ 11.5
Remaining Contractual Term	4 years 9 months 10 days	5 years 9 months 10 days	4 years 9 months 10 days	5 years 9 months 10 days
Aggregate Intrinsic Value, Beginning
Warrant for Common Shares, Warrants Vested and exercisable	4,549,375	4,549,375
Weighted Average Exercise Price, Warrants Vested and exercisable	$ 11.5	$ 11.5
Aggregate Intrinsic Value, Warrants Vested and exercisable
Warrant for Common Shares, Granted
Weighted Average Exercise Price, Granted
Warrant for Common Shares, Exercised
Weighted Average Exercise Price, Exercised
Warrant for Common Shares, Forfeited, cancelled, expired
Weighted Average Exercise Price, Forfeited, cancelled, expired
Warrants Outstanding, ending balance	4,549,375	4,549,375	4,549,375	4,549,375
Weighted Average Exercise Price Warrants Outstanding, Ending	$ 11.5	$ 11.5	$ 11.5	$ 11.5
Aggregate Intrinsic Value, Ending
Warrant for Common Shares, Warrants Vested and exercisable	4,549,375	4,549,375
Weighted average remaining contractual life Warrants Vested and exercisable	$ 11.5	$ 11.5
Remaining Contractual Term, Warrants Vested and exercisable	4 years 9 months 10 days	5 years 9 months 10 days
Aggregate Intrinsic Value, Warrants Vested and exercisable

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)			3 Months Ended		12 Months Ended
	Jan. 09, 2024	Dec. 18, 2023	Mar. 31, 2024	Mar. 31, 2023	Nov. 30, 2023	Nov. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Nov. 08, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Capital stock authorized			56,000,000
Preferred stock, shares outstanding			0		0	0	0	0
Warrant exercise price			$ 0.01		$ 0.01
Amount due					$ 3,018,750	$ 3,018,750
Combination value			$ 325,000
Shares Issued, Price Per Share					$ 10.10
Proceeds from Issuance Initial Public Offering						$ 84,525,000
Share price			$ 10
Preferred stock, shares authorized			10,000,000		1,000,000	1,000,000	10,000,000	10,000,000
Preferred stock, par value			$ 0.001		$ 0.0001	$ 0.0001	$ 0.001	$ 0.001
Preferred stock, shares issued			0		0	0	0	0
Common stock, stock authorized			50,000,000				500,000,000	50,000,000
Common stock, par value			$ 0.0001				$ 0.001	$ 0.001
Common stock, shares issued			16,223,301				10,000	10,000
Common stock, shares outstanding			16,223,301				10,000	10,000
HWH International Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Amount due		$ 3,018,750
Combination value		$ 325,000
Shares issued	149,443	149,443
Promissory note value		$ 1,184,375
Shares Issued, Price Per Share	$ 10.10
Proceeds from Issuance Initial Public Offering	$ 1,509,375
Share price	$ 2.82
Share issuance value	$ 421,429
Common Class A [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of price per share					$ 11.50				$ 12
Common stock, stock authorized			50,000,000		50,000,000	50,000,000		500,000,000
Common stock, par value			$ 0.0001		$ 0.0001	$ 0.0001
Common stock, shares issued			0		473,750	473,750
Common stock, shares outstanding			0		473,750	473,750
Common stock excluding redemption shares					1,976,036	8,625,000
Common Class B [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, stock authorized			50,000,000		5,000,000	5,000,000
Common stock, par value			$ 0.0001		$ 0.0001	$ 0.0001
Common stock, shares issued			0		2,156,250	2,156,250
Common stock, shares outstanding			0		2,156,250	2,156,250
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Capital stock authorized			55,000,000
Shares issued			149,443
Common Stock [Member] | Common Class A [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued						473,750
Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Capital stock authorized			1,000,000
Warrant [Member] | Common Class A [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of price per share			$ 18		$ 18

SCHEDULE OF BALANCE SHEET INFOR

SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Leases
Right-of-use assets	$ 459,339	$ 598,508
Lease liabilities - current	362,343	429,687
Lease liabilities - non-current	110,344	182,380
Total lease liabilities	$ 472,687	$ 612,067

SCHEDULE OF AGGREGATE FUTURE MI

SCHEDULE OF AGGREGATE FUTURE MINIMUM RENTAL PAYMENTS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Leases
12 months ended December 31, 2024	$ 374,451	$ 446,002
12 months ended December 31, 2025	111,616	185,540
Total undiscounted lease payments	486,067	631,542
Less: Imputed interest	(13,380)	(19,475)
Present value of lease liabilities	472,687	612,067
Operating lease liabilities - Current	362,343	429,687
Operating lease liabilities - Non-current	$ 110,344	$ 182,380

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Leases
Weighted-average remaining lease term	1 year 2 months 23 days		1 year 5 months 4 days
Weighted-average discount rate	4%		3.85%
Total lease expenses	$ 125,143	$ 130,044	$ 509,340	$ 356,556
Operating leases	170,801	144,209	580,580	355,746
Short-term lease expense	$ 3,441	$ 12,107	$ 14,348	$ 11,034

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 286,110	$ 200,562	$ 830,519	$ 1,202,890
Membership [Member]
Disaggregation of Revenue [Line Items]
Revenue		12,583	12,293	751,452
Product [Member]
Disaggregation of Revenue [Line Items]
Revenue		203	465	2,198
Food and Beverage [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 286,110	$ 187,776	$ 817,761	$ 449,240

CONCENTRATION RISK (Details Nar

CONCENTRATION RISK (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 30, 2023	Nov. 30, 2022
Concentration Risk [Line Items]
Uninsured cash balances	$ 621,561		$ 611,947	$ 1,435,543	$ 335,654	$ 922,581
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Five Suppliers [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	80%	62%	54%	46%
Restatement [Member]
Concentration Risk [Line Items]
Uninsured cash balances			$ 21,989,947

SCHEDULE OF EQUITY METHOD INVES

SCHEDULE OF EQUITY METHOD INVESTMENT IN A RELATED PARTY (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Investment In Associate Related Party [Member]
Schedule of Equity Method Investments [Line Items]
Impairment	$ (296,052)	$ 0	$ (155,369)	$ 0
Convertible Note Receivable Related Party [Member]
Schedule of Equity Method Investments [Line Items]
Impairment	(249,352)	0	(368,299)	0
Ketomei Pte. Ltd [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments, beginning balance		353,494	353,494	76,723
Additions	61,443	23,872	174,302	377,720
Loss on investment	(14,744)	(53,199)	(33,898)	(100,949)
Impairment	(46,699)		(493,898)
Equity method investments, ending balance		324,166		353,494
Ketomei Pte. Ltd [Member] | Investment In Associate Related Party [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments, beginning balance		155,369	155,369
Additions	310,796	3,318	4,128	256,318
Loss on investment	(14,744)	(53,199)	(33,898)	(100,949)
Impairment	(296,052)		(125,599)
Equity method investments, ending balance		105,488		155,369
Ketomei Pte. Ltd [Member] | Convertible Note Receivable Related Party [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments, beginning balance		198,125	198,125	76,723
Additions	(249,352)	20,554	170,174	121,402
Loss on investment
Impairment	(249,352)		(368,299)
Equity method investments, ending balance		$ 218,679		$ 198,125
Sharing Services Global Corporation [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments, beginning balance
Additions	250,000
Loss on investment	74,521
Equity method investments, ending balance	324,521
Sharing Services Global Corporation [Member] | Convertible Note Receivable Related Party [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investments, beginning balance
Additions	250,000
Loss on investment	74,521
Equity method investments, ending balance	$ 324,521

INVESTMENT IN ASSOCIATE & CON_3

INVESTMENT IN ASSOCIATE & CONVERTIBLE NOTE RECEIVABLE, RELATED PARTY (Details Narrative)			3 Months Ended		12 Months Ended
	Feb. 20, 2024 USD ($)	Feb. 20, 2024 SGD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Feb. 20, 2024 SGD ($)	Mar. 21, 2022
Schedule of Equity Method Investments [Line Items]
Goodwill			$ 323,864	$ 0
Impairment expenses			366,192
Sharing Services Global Corporation [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment additions			250,000
Equity method investment			324,521
Equity method unrealized gain loss on investment			74,521
Investment In Associate Related Party [Member]
Schedule of Equity Method Investments [Line Items]
Impairment			296,052	0	155,369	$ 0
Convertible Note Receivable Related Party [Member]
Schedule of Equity Method Investments [Line Items]
Impairment			249,352	$ 0	$ 368,299	$ 0
Ownership interest percentage					100%
Convertible Note Receivable Related Party [Member] | Sharing Services Global Corporation [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment additions			250,000
Equity method investment			324,521
Equity method unrealized gain loss on investment			$ 74,521
Ketomei Pte. Ltd [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment additions	$ 312,064	$ 420,000
Ownership interest percentage	38.41%						38.41%	28%
Additional ownership interest percentage	55.65%						55.65%
Ketomei [Member] | Convertible Debt [Member]
Schedule of Equity Method Investments [Line Items]
Convertible loan amount	$ 312,064						$ 420,000
Convertible loan amount	$ 312,064						$ 420,000

SCHEDULE OF CONSOLIDATED BALANC

SCHEDULE OF CONSOLIDATED BALANCE SHEETS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023	Jul. 06, 2023	Jun. 05, 2023	Dec. 31, 2022	Nov. 30, 2022
Current assets:
Cash	$ 974,632	$ 878,803	$ 585,654				$ 1,172,581
Other current assets			117,500				9,043
Total Current Assets	1,548,566	957,456	703,154				1,194,624
Cash and marketable securities held in Trust Account	24,874	21,000,000	21,252,639				88,102,610
TOTAL ASSETS	2,558,159	1,983,518	21,955,793				89,297,234
Current liabilities:
Accounts payable and accrued expenses	602,624	137,199	632,270			$ 60,771	376,541
Extension Loan – Related Party			205,305	$ 69,158	$ 68,928
Total Current Liabilities	4,468,314	2,770,587	837,575				376,541
Deferred underwriting compensation			3,018,750				3,018,750
Total Liabilities		2,952,967	3,856,325				3,395,291
Commitments and contingencies
Temporary equity:
Class A common stock subject to possible redemption; 1,976,036 shares (at approximately $10.35 per share) as of December 31, 2023			20,457,011				87,934,212
Stockholders’ deficit:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Common stock, value	1,623	10
Accumulated deficit	(4,102,241)	(781,085)	(2,357,806)			$ 873,306	(2,032,532)
Total HWH International Inc. Stockholders’ (deficit) equity	(3,132,498)	(978,115)	(2,357,543)				(2,032,269)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	2,558,159	1,983,518	21,955,793				89,297,234
Common Class A [Member]
Stockholders’ deficit:
Common stock, value			47				47
Common Class B [Member]
Stockholders’ deficit:
Common stock, value			$ 216				$ 216
Alset, HWH and HWH Merger Sub Inc. [Member]
Current assets:
Cash		280,398
Other current assets		100,000
Total Current Assets		380,398
Cash and marketable securities held in Trust Account		21,346,768
TOTAL ASSETS		21,727,166
Current liabilities:
Accounts payable and accrued expenses		30,156
Extension Loan – Related Party		205,305
Total Current Liabilities		235,461
Deferred underwriting compensation		3,018,750
Total Liabilities		3,254,211
Commitments and contingencies
Temporary equity:
Class A common stock subject to possible redemption; 1,976,036 shares (at approximately $10.35 per share) as of December 31, 2023		20,457,011
Stockholders’ deficit:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Accumulated deficit		(1,984,319)
Total HWH International Inc. Stockholders’ (deficit) equity		(1,984,056)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY		21,727,166
Alset, HWH and HWH Merger Sub Inc. [Member] | Common Class A [Member]
Stockholders’ deficit:
Common stock, value		47
Alset, HWH and HWH Merger Sub Inc. [Member] | Common Class B [Member]
Stockholders’ deficit:
Common stock, value		$ 216

SCHEDULE OF CONSOLIDATED BALA_2

SCHEDULE OF CONSOLIDATED BALANCE SHEETS (Details) (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022	Nov. 30, 2022
Restructuring Cost and Reserve [Line Items]
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.0001	$ 0.001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000	1,000,000	10,000,000	1,000,000
Preferred stock, shares issued	0	0	0	0	0
Preferred stock, shares outstanding	0	0	0	0	0
Common stock, par value	$ 0.0001	$ 0.001		$ 0.001
Common stock, shares authorized	50,000,000	500,000,000		50,000,000
Common stock, shares issued	16,223,301	10,000		10,000
Common stock, shares outstanding	16,223,301	10,000		10,000
Common Class A [Member]
Restructuring Cost and Reserve [Line Items]
Temporary equity, shares subject to possible redemption			1,976,036		8,625,000
Common stock, par value	$ 0.0001		$ 0.0001		$ 0.0001
Common stock, shares authorized	50,000,000		50,000,000	500,000,000	50,000,000
Common stock, shares issued	0		473,750		473,750
Common stock, shares outstanding	0		473,750		473,750
Common Class B [Member]
Restructuring Cost and Reserve [Line Items]
Common stock, par value	$ 0.0001		$ 0.0001		$ 0.0001
Common stock, shares authorized	50,000,000		5,000,000		5,000,000
Common stock, shares issued	0		2,156,250		2,156,250
Common stock, shares outstanding	0		2,156,250		2,156,250
Alset, HWH and HWH Merger Sub Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Preferred stock, par value		$ 0.0001
Preferred stock, shares authorized		1,000,000
Preferred stock, shares issued		0
Preferred stock, shares outstanding		0
Alset, HWH and HWH Merger Sub Inc. [Member] | Common Class A [Member]
Restructuring Cost and Reserve [Line Items]
Temporary equity, shares subject to possible redemption		1,976,036
Temporary equity, redemption price per share		$ 10.35
Common stock, par value		$ 0.0001
Common stock, shares authorized		50,000,000
Common stock, shares issued		473,750
Common stock, shares outstanding		473,750
Alset, HWH and HWH Merger Sub Inc. [Member] | Common Class B [Member]
Restructuring Cost and Reserve [Line Items]
Common stock, par value		$ 0.0001
Common stock, shares authorized		5,000,000
Common stock, shares issued		2,156,250
Common stock, shares outstanding		2,156,250

SCHEDULE OF STATEMENTS OF OPERA

SCHEDULE OF STATEMENTS OF OPERATIONS (Details) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Dec. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022	Nov. 30, 2022
EXPENSES
Administration fee - related party					$ 120,000		$ 100,000
General and administrative		$ 1,129,191	$ 736,391	$ 1,874,528	1,124,516	$ 1,471,898	589,646
TOTAL EXPENSES		1,495,383	736,391	2,368,426	(1,244,516)	1,471,898	(689,646)
OTHER INCOME
Investment income earned on cash and marketable securities held in Trust Account					2,215,619		990,110
Total Other Income		(4,433)	960,620	222,171	2,215,619	16,211	990,110
Loss before provision for income taxes		(1,336,519)	347,022	(1,650,561)	971,103	(941,162)	300,464
Income tax expense			(175,173)		(422,230)		(186,923)
Net loss attributable to common shareholders		$ (1,336,838)	$ 171,127	$ (1,654,391)	$ 548,873	$ (945,998)	$ 113,541
Alset, HWH and HWH Merger Sub Inc. [Member]
EXPENSES
Administration fee - related party	$ 10,000
General and administrative	610,841
TOTAL EXPENSES	610,841
OTHER INCOME
Investment income earned on cash and marketable securities held in Trust Account	94,130
Other Income	155,763
Total Other Income	249,893
Loss before provision for income taxes	370,948
Income tax expense
Net loss attributable to common shareholders	$ 370,948

SUMMARY OF BASIC AND DILUTED NE

SUMMARY OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022	Nov. 30, 2022
Allocation of net income	$ (1,336,519)	$ 171,849	$ (1,650,561)	$ 548,873	$ (941,162)	$ 113,541
Basic weighted average shares outstanding			10,000		10,000
Diluted weighted average shares outstanding			10,000		10,000
Basic net income per share of common stock			$ (165.44)		$ (94.60)
Diluted net income per share of common stock			$ (165.44)		$ (94.60)
Common Class A [Member]
Allocation of net income				$ 388,396		$ 88,130
Basic weighted average shares outstanding				5,218,670		7,478,425
Diluted weighted average shares outstanding				5,218,670		7,478,425
Basic net income per share of common stock				$ 0.07		$ 0.01
Diluted net income per share of common stock				$ 0.07		$ 0.01
Common Class B [Member]
Allocation of net income				$ 160,477		$ 25,357
Basic weighted average shares outstanding				2,156,250		2,156,250
Diluted weighted average shares outstanding				2,156,250		2,156,250
Basic net income per share of common stock				$ 0.07		$ 0.01
Diluted net income per share of common stock				$ 0.07		$ 0.01

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative)

12 Months Ended

May 09, 2024 USD ($) shares

Apr. 24, 2024 USD ($)

Apr. 11, 2024 SGD ($)

Apr. 11, 2024 USD ($)

Mar. 14, 2024 USD ($) shares

Mar. 14, 2024 SGD ($) shares

Jan. 09, 2024 USD ($) $ / shares shares

Sep. 09, 2022 shares

Nov. 30, 2023 USD ($) $ / shares

Nov. 30, 2022 USD ($) $ / shares

Apr. 25, 2024

Mar. 31, 2024 $ / shares

Feb. 20, 2024 USD ($)

Feb. 20, 2024 SGD ($)

Dec. 31, 2023 $ / shares

Dec. 31, 2022 $ / shares

Mar. 21, 2022 USD ($)

Mar. 21, 2022 SGD ($)

Jun. 10, 2021 USD ($)

Jun. 10, 2021 SGD ($)

Subsequent Event [Line Items]

Payment for settlement

$ 33,475

$ 211,153

Conversion of stock, shares converted | shares

2,156,250

Business combination share price | $ / shares

$ 0.0001

$ 0.001

$ 0.001

Retained settlement already paid

$ 13,000

(13,000)

Value of subscription shares issued

$ 86,250,000

Common Class A [Member]

Subsequent Event [Line Items]

Business combination share price | $ / shares

$ 0.0001

$ 0.0001

0.0001

Stock redeemed or called during period, shares | shares

1,942,108

Common Class B [Member]

Subsequent Event [Line Items]

Business combination share price | $ / shares

$ 0.0001

$ 0.0001

$ 0.0001

Merger Agreement [Member] | Common Class A [Member]

Subsequent Event [Line Items]

Conversion of stock, shares converted | shares

12,500,000

Ideal Food & Beverage Pte. Ltd [Member]

Subsequent Event [Line Items]

Subscription shares issued | shares

19,000

19,000

Subscription issued value

$ 19,000

Percentage of issued and paid-up capital

19%

19%

Ketomei Pte. Ltd [Member]

Subsequent Event [Line Items]

Ownership percentage

38.41%

38.41%

28%

28%

Amount lent

$ 258,186

$ 350,000

$ 75,525

$ 100,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Stock redeemed or called during period, shares | shares

1,942,108

Redemption price | $ / shares

$ 10.66

Stock issued during period, shares, conversion of units | shares

909,875

Subsequent Event [Member] | Common Class A [Member]

Subsequent Event [Line Items]

Business combination share price | $ / shares

$ 0.0001

Subsequent Event [Member] | Common Class B [Member]

Subsequent Event [Line Items]

Business combination share price | $ / shares

$ 0.0001

Subsequent Event [Member] | Securities Purchase Agreement [Member]

Subsequent Event [Line Items]

Convertible promissory note

$ 250,000

Conversion of stock, shares converted | shares

125,000,000

Convertible note interest percentage

8%

Convertible note maturity date

three years

Subsequent Event [Member] | Satisfaction Agreement [Member]

Subsequent Event [Line Items]

Cash payment

$ 325,000

Stock issued during period, shares, acquisitions | shares

149,443

Promissory note

$ 1,184,375

Subsequent Event [Member] | Settlement Agreement [Member] | Meteora [Member]

Subsequent Event [Line Items]

Payment for settlement

$ 200,000

Retained settlement already paid

100,000

Subsequent Event [Member] | Subscription Agreement [Member]

Subsequent Event [Line Items]

Value of subscription shares issued

$ 19,000

$ 19,000

Subsequent Event [Member] | Credit Facility Agreement [Member]

Subsequent Event [Line Items]

Line of credit from alset. inc

$ 1,000,000

Line of credit interest percentage

3%

Subsequent Event [Member] | Letter of Credit [Member]

Subsequent Event [Line Items]

Line of credit facility aggregate

$ 1,000,000

Subsequent Event [Member] | Health Wealth Happiness Pte Ltd [Member]

Subsequent Event [Line Items]

Ownership percentage

19%

Subsequent Event [Member] | Mr. Chan [Member]

Subsequent Event [Line Items]

Ownership percentage

11%

Subsequent Event [Member] | Joint Venture Company [Member]

Subsequent Event [Line Items]

Ownership percentage

70%

Subsequent Event [Member] | Ketomei Pte. Ltd [Member]

Subsequent Event [Line Items]

Ownership percentage

38.41%

38.41%

Amount lent

$ 312,064

$ 420,000

Debt interest rate

55.65%

55.65%

Subsequent Event [Member] | Mr. Chen [Member]

Subsequent Event [Line Items]

Ownership percentage

70%

Meteora Settlement [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Payment for settlement

$ 200,000

Amount retain

$ 100,000

INITIAL PUBLIC OFFERING (Detail

INITIAL PUBLIC OFFERING (Details Narrative) - USD ($)			12 Months Ended
	Sep. 09, 2022	Feb. 03, 2022	Nov. 30, 2023	Nov. 30, 2022	Nov. 08, 2021
Proceeds from issuance of IPO				$ 84,525,000
Issuance of Shares at Initial Public Offering, shares	909,875
Share price, per share			$ 10.10
Common Class A [Member]
Sale of stock, per share			$ 11.50		$ 12
IPO [Member]
Proceeds from issuance of IPO		$ 86,250,000
Issuance of Shares at Initial Public Offering, shares		8,625,000
IPO [Member] | Underwriters [Member]
Proceeds from issuance of IPO		$ 11,250,000
Issuance of Shares at Initial Public Offering, shares		1,125,000
Share price, per share		$ 10
IPO [Member] | Common Class A [Member]
Stock issued during period shares new issues		7,500,000
Sale of stock, per share		$ 10
Proceeds from issuance of IPO		$ 75,000,000

PRIVATE PLACEMENTS (Details Nar

PRIVATE PLACEMENTS (Details Narrative) - USD ($)			12 Months Ended
	Sep. 09, 2022	Feb. 03, 2022	Nov. 30, 2023	Nov. 30, 2022	Nov. 08, 2021
Share price			$ 10.10
Proceeds from issuance of private placement				$ 4,737,500
Number of shares issued	909,875
Proceeds from issuance of IPO				$ 84,525,000
Common Class A [Member]
Sale of stock, per share			$ 11.50		$ 12
Private Placement [Member]
Number of shares issued, sale of transactions			440,000
Share price			$ 10
Proceeds from issuance of private placement			$ 4,400,000
Private Placement [Member] | Common Class A [Member]
Number of shares issued, sale of transactions			33,750
Share price			$ 10
Proceeds from issuance of private placement			$ 337,500
Description on sale of stock			Each private placement right entitles the holder thereof to receive one-tenth (1/10) of one share of Class A common stock upon the consummation of an initial Business Combination. Each whole private placement warrant is exercisable to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment
IPO [Member]
Description on sale of stock			The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register as an investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”). Upon the closing of the Initial Public Offering, management has agreed that an amount equal to at least $10.10 per Unit sold in the Initial Public Offering, including proceeds from the Private Placement Units, will be held in a trust account (“Trust Account”)
Number of shares issued		8,625,000
Proceeds from issuance of IPO		$ 86,250,000
IPO [Member] | Underwriters [Member]
Share price		$ 10
Number of shares issued		1,125,000
Proceeds from issuance of IPO		$ 11,250,000
Aggregate underwriting discount, price per shares			$ 0.20
Aggregate underwriting discount			$ 1,725,000
Underwriting deferred fee per share			$ 0.35
Underwriting deferred expense			$ 3,018,750
IPO [Member] | Common Class A [Member]
Number of shares issued, sale of transactions		7,500,000
Sale of stock, per share		$ 10
Proceeds from issuance of IPO		$ 75,000,000

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022	Nov. 30, 2022
Deferred tax asset
Net operating loss	$ 544,191		$ 129,220
Startup/organizational costs		327,760		241,940
Total deferred tax asset	697,058	327,760	366,055	241,940
Valuation allowance	(573,687)	(327,760)	(163,554)	(241,940)
Deferred tax asset, net of allowance

SCHEDULE OF INCOME TAX BENEFIT

SCHEDULE OF INCOME TAX BENEFIT (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Nov. 30, 2023	Nov. 30, 2022
Income Tax Disclosure [Abstract]
Current			$ 422,230	$ 186,923
Deferred
Current
Deferred
Income tax provision / (benefit)			$ 422,230	$ 186,923

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Nov. 30, 2023	Nov. 30, 2022
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	18.50%	19%	21%	21%
State taxes, net of federal tax benefit
Other	(0.00%)	(0.00%)	1.48%
Change in valuation allowance	(18.50%)	(19.00%)	21%	41.21%
Income tax provision (benefit)	(0.00%)	(0.00%)	43.48%	62.21%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Nov. 30, 2023	Nov. 30, 2022
Income Tax Disclosure [Abstract]
Change in valuation allowance	$ 203,935	$ 123,825

SCHEDULE OF CONSOLIDATED STATEM

SCHEDULE OF CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE LOSS (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022	Nov. 30, 2022	Dec. 31, 2021	Nov. 30, 2021
Revenues:
Total Revenue	$ 286,110	$ 200,562	$ 830,519		$ 1,202,890
Cost of revenue
Total Cost of revenue	(122,813)	(77,769)	(334,825)		(688,365)
Gross profit	163,297	122,793	495,694		514,525
Operating expenses:
General and administrative expenses	(1,129,191)	(736,391)	(1,874,528)	$ (1,124,516)	(1,471,898)	$ (589,646)
Total operating expenses	(1,495,383)	(736,391)	(2,368,426)	1,244,516	(1,471,898)	689,646
Other income (expense)
Other income	78,013	999,966	187,282		146,711
Unrealized (loss) on related party transactions	(49,571)	13,853	68,787		(29,551)
Loss on equity method investment, related party	(14,744)	(53,199)	(33,898)		(100,949)
Total Other Income	(4,433)	960,620	222,171	2,215,619	16,211	990,110
Loss before provision for income taxes	(1,336,519)	347,022	(1,650,561)	971,103	(941,162)	300,464
Provision for income taxes		(175,173)		(422,230)		(186,923)
Net loss	(1,336,519)	171,849	(1,650,561)	548,873	(941,162)	113,541
Less: Net (loss) income attributable to non-controlling interests	(319)	(722)	(3,830)		(4,836)
Net loss attributable to common shareholders	(1,336,838)	171,127	(1,654,391)	548,873	(945,998)	113,541
Other Comprehensive Income, Net of Tax:
Foreign exchange translation adjustment	86,818	58,843	2,999		19,608
Total Other Comprehensive Income, Net of Tax:	86,818	58,843	2,999		19,608
Comprehensive Loss	(1,250,020)	229,970	$ (1,651,392)		$ (926,390)
Weighted average number of shares outstanding, basic			10,000		10,000
Weighted average number of shares outstanding, diluted			10,000		10,000
Net loss per common share, basic			$ (165.44)		$ (94.60)
Net loss per common share, diluted			$ (165.44)		$ (94.60)
Current Assets
Cash and cash equivalents	974,632		$ 878,803	585,654		1,172,581
Accounts receivable, net	29,156	14,302	28,611		$ 9,070		$ 2,519
Inventory	3,598		1,977
Other receivables	59,213		41,203
Convertible note receivable - related party	324,521				198,125
Prepaid expenses	15,779		6,862
Total Current Assets	1,548,566		957,456	703,154		1,194,624
Non-Current Assets
Property and Equipment, net	113,520		129,230		166,338
Investment in associate, related party					155,369
Deposit	411,860		298,324
Operating lease right-of-use assets, net	459,339		598,508
Total Non-Current Assets	1,009,593		1,026,062
TOTAL ASSETS	2,558,159		1,983,518	21,955,793		89,297,234
Current Liabilities
Accounts payable and accrued expenses	602,624		137,199	632,270	60,771	376,541
Accrued commissions	81,634		85,206
VAT payable
Operating lease liabilities - Current	362,343		429,687
Deferred revenue
Total Current Liabilities	4,468,314		2,770,587	837,575		376,541
Non-Current Liabilities
Operating lease liabilities - Non-current	110,344		182,380
Total Non-Current Liabilities	1,057,844		182,380
Commitments and Contingencies
Stockholders’ Equity
Preferred stock, US$0.001 par value; 10,000,000 shares authorized; none issued and outstanding as of December 31, 2022
Preferred stock, par value	$ 0.001		$ 0.001	$ 0.0001	$ 0.001	$ 0.0001
Preferred stock, shares authorized	10,000,000		10,000,000	1,000,000	10,000,000	1,000,000
Preferred stock, shares issued	0		0	0	0	0
Preferred stock, shares outstanding	0		0	0	0	0
Common stock, US$.001 par value; 50,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2022	$ 1,623		$ 10
Common stock, par value	$ 0.0001		$ 0.001		$ 0.001
Common stock, shares authorized	50,000,000		500,000,000		50,000,000
Common stock shares issued	16,223,301		10,000		10,000
Common stock, shares outstanding	16,223,301		10,000		10,000
Accumulated other comprehensive loss	$ (110,223)		$ (197,040)		$ (200,039)
Retained earnings	(4,102,241)		(781,085)	$ (2,357,806)	873,306	$ (2,032,532)
Total HWH International Inc. Stockholders’ (deficit) equity	(3,132,498)		(978,115)	(2,357,543)		(2,032,269)
Non-controlling interests	164,499		8,666		4,836
Total Stockholders’ (Deficit) Equity	(2,967,999)	(1,574,742)	(969,449)	(2,357,543)	(1,805,434)	(2,032,269)	$ 1,599,667	$ 20,000
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY	2,558,159		1,983,518	$ 21,955,793		$ 89,297,234
Related Party [Member]
Other income (expense)
Other income	1,819	1,723	6,756		3,780
Current Liabilities
Due to related party, net	3,141,918		2,118,495
Membership [Member]
Revenues:
Total Revenue		12,583	12,293		751,452
Cost of revenue
Total Cost of revenue		(11,868)	(13,827)		(523,243)
Non Membership [Member]
Revenues:
Total Revenue	286,110	187,979	818,226		451,438
Cost of revenue
Total Cost of revenue	(122,813)	$ (65,901)	(320,998)		(165,122)
Previously Reported [Member]
Revenues:
Total Revenue					1,202,890
Cost of revenue
Total Cost of revenue					(656,054)
Gross profit					546,836
Operating expenses:
General and administrative expenses					(1,583,174)
Total operating expenses					(1,583,174)
Other income (expense)
Other income					147,209
Unrealized (loss) on related party transactions
Loss on equity method investment, related party
Total Other Income					147,209
Loss before provision for income taxes					(889,129)
Provision for income taxes
Net loss					(889,129)
Less: Net (loss) income attributable to non-controlling interests					(4,836)
Net loss attributable to common shareholders					(884,293)
Other Comprehensive Income, Net of Tax:
Foreign exchange translation adjustment					24,444
Total Other Comprehensive Income, Net of Tax:					24,444
Comprehensive Loss					$ (859,849)
Weighted average number of shares outstanding, basic					10,000
Weighted average number of shares outstanding, diluted					10,000
Net loss per common share, basic					$ (88.43)
Net loss per common share, diluted					$ (88.43)
Current Assets
Cash and cash equivalents					$ 1,651,088
Accounts receivable, net					9,070
Inventory					34,126
Other receivables					337,798
Convertible note receivable - related party
Prepaid expenses					17,828
Total Current Assets					2,049,910
Non-Current Assets
Property and Equipment, net					166,338
Investment in associate, related party					207,402
Deposit					305,036
Operating lease right-of-use assets, net					973,069
Total Non-Current Assets					1,651,845
TOTAL ASSETS					3,701,755
Current Liabilities
Accounts payable and accrued expenses					63,354
Accrued commissions					143,383
VAT payable					101,373
Operating lease liabilities - Current					419,303
Deferred revenue					21,198
Total Current Liabilities					2,412,279
Non-Current Liabilities
Operating lease liabilities - Non-current					559,330
Total Non-Current Liabilities					559,330
Stockholders’ Equity
Preferred stock, US$0.001 par value; 10,000,000 shares authorized; none issued and outstanding as of December 31, 2022
Common stock, US$.001 par value; 50,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2022					10
Accumulated other comprehensive loss					(195,203)
Retained earnings					930,175
Total HWH International Inc. Stockholders’ (deficit) equity					734,982
Non-controlling interests					(4,836)
Total Stockholders’ (Deficit) Equity					730,146
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY					3,701,755
Previously Reported [Member] | Related Party [Member]
Current Liabilities
Due to related party, net					1,663,668
Previously Reported [Member] | Membership [Member]
Revenues:
Total Revenue					751,452
Cost of revenue
Total Cost of revenue					(523,243)
Previously Reported [Member] | Non Membership [Member]
Revenues:
Total Revenue					451,438
Cost of revenue
Total Cost of revenue					(132,811)
Revision of Prior Period, Reclassification, Adjustment [Member]
Revenues:
Total Revenue
Cost of revenue
Total Cost of revenue					(32,311)
Gross profit					(32,311)
Operating expenses:
General and administrative expenses					111,276
Total operating expenses					111,276
Other income (expense)
Other income					(498)
Unrealized (loss) on related party transactions					(29,551)
Loss on equity method investment, related party					(100,949)
Total Other Income					(130,998)
Loss before provision for income taxes					(52,033)
Provision for income taxes
Net loss					(52,033)
Less: Net (loss) income attributable to non-controlling interests					9,672
Net loss attributable to common shareholders					(61,705)
Other Comprehensive Income, Net of Tax:
Foreign exchange translation adjustment					(4,836)
Total Other Comprehensive Income, Net of Tax:					(4,836)
Comprehensive Loss					$ (66,541)
Weighted average number of shares outstanding, basic					10,000
Weighted average number of shares outstanding, diluted					10,000
Net loss per common share, basic					$ (6.17)
Net loss per common share, diluted					$ (6.17)
Current Assets
Cash and cash equivalents
Accounts receivable, net
Inventory
Other receivables					(302,081)
Convertible note receivable - related party					198,125
Prepaid expenses
Total Current Assets					(103,956)
Non-Current Assets
Property and Equipment, net
Investment in associate, related party					(52,033)
Deposit
Operating lease right-of-use assets, net
Total Non-Current Assets					(52,033)
TOTAL ASSETS					(155,989)
Current Liabilities
Accounts payable and accrued expenses					(2,583)
Accrued commissions
VAT payable					(101,373)
Operating lease liabilities - Current
Deferred revenue
Total Current Liabilities					(103,956)
Non-Current Liabilities
Operating lease liabilities - Non-current
Total Non-Current Liabilities
Stockholders’ Equity
Preferred stock, US$0.001 par value; 10,000,000 shares authorized; none issued and outstanding as of December 31, 2022
Common stock, US$.001 par value; 50,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2022
Accumulated other comprehensive loss					(4,836)
Retained earnings					(56,869)
Total HWH International Inc. Stockholders’ (deficit) equity					(61,705)
Non-controlling interests					9,672
Total Stockholders’ (Deficit) Equity					(52,033)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY					(155,989)
Revision of Prior Period, Reclassification, Adjustment [Member] | Related Party [Member]
Current Liabilities
Due to related party, net
Revision of Prior Period, Reclassification, Adjustment [Member] | Membership [Member]
Revenues:
Total Revenue
Cost of revenue
Total Cost of revenue
Revision of Prior Period, Reclassification, Adjustment [Member] | Non Membership [Member]
Revenues:
Total Revenue
Cost of revenue
Total Cost of revenue					(32,311)
Restatement [Member]
Revenues:
Total Revenue					1,202,890
Cost of revenue
Total Cost of revenue					(688,365)
Gross profit					514,525
Operating expenses:
General and administrative expenses					(1,471,898)
Total operating expenses					(1,471,898)
Other income (expense)
Other income					146,711
Unrealized (loss) on related party transactions					(29,551)
Loss on equity method investment, related party					(100,949)
Total Other Income					16,211
Loss before provision for income taxes					(941,162)
Provision for income taxes
Net loss	$ (1,336,519)		(1,650,561)		(941,162)
Less: Net (loss) income attributable to non-controlling interests					4,836
Net loss attributable to common shareholders					(945,998)
Other Comprehensive Income, Net of Tax:
Foreign exchange translation adjustment					19,608
Total Other Comprehensive Income, Net of Tax:					19,608
Comprehensive Loss					(926,390)
Current Assets
Cash and cash equivalents			1,159,201		1,651,088
Accounts receivable, net			28,611		9,070
Inventory			1,977		34,126
Other receivables			41,203		35,717
Convertible note receivable - related party					198,125
Prepaid expenses			106,862		17,828
Total Current Assets			1,337,854		1,945,954
Non-Current Assets
Property and Equipment, net			129,230		166,338
Investment in associate, related party					155,369
Deposit			298,324		305,036
Operating lease right-of-use assets, net			598,508		973,069
Total Non-Current Assets			22,372,830		1,599,812
TOTAL ASSETS			23,710,684		3,545,766
Current Liabilities
Accounts payable and accrued expenses			167,355		60,771
Accrued commissions			85,206		143,383
VAT payable
Operating lease liabilities - Current			429,687		419,303
Deferred revenue					21,198
Total Current Liabilities			6,024,798		2,308,323
Non-Current Liabilities
Operating lease liabilities - Non-current			182,380		559,330
Total Non-Current Liabilities			182,380		559,330
Commitments and Contingencies
Stockholders’ Equity
Preferred stock, US$0.001 par value; 10,000,000 shares authorized; none issued and outstanding as of December 31, 2022
Preferred stock, par value			$ 0.001
Preferred stock, shares authorized			10,000,000
Preferred stock, shares issued			0
Preferred stock, shares outstanding			0
Common stock, US$.001 par value; 50,000,000 shares authorized; 10,000 shares issued and outstanding as of December 31, 2022			$ 1		10
Common stock, shares authorized			50,000,000
Common stock shares issued			0
Common stock, shares outstanding			0
Accumulated other comprehensive loss			$ (197,041)		(200,039)
Retained earnings			(2,765,403)		873,306
Total HWH International Inc. Stockholders’ (deficit) equity			(2,962,171)		673,277
Non-controlling interests			8,666		4,836
Total Stockholders’ (Deficit) Equity			(2,953,505)		678,113
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY			23,710,684		3,545,766
Restatement [Member] | Related Party [Member]
Current Liabilities
Due to related party, net			$ 2,323,800		1,663,668
Restatement [Member] | Membership [Member]
Revenues:
Total Revenue					751,452
Cost of revenue
Total Cost of revenue					(523,243)
Restatement [Member] | Non Membership [Member]
Revenues:
Total Revenue					451,438
Cost of revenue
Total Cost of revenue					$ (165,122)

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Nov. 30, 2023	Nov. 30, 2022
Accounting Changes and Error Corrections [Abstract]
Current			$ 422,230	$ 186,923
Deferred
Income tax provision / (benefit)			$ 422,230	$ 186,923
Income taxes at statutory rate	18.50%	19%	21%	21%
Change in valuation allowance	(18.50%)	(19.00%)	21%	41.21%
Other	(0.00%)	(0.00%)	1.48%
Effective tax rate	(0.00%)	(0.00%)	43.48%	62.21%

SCHEDULE OF DEFERRED TAX ASSE_2

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022	Nov. 30, 2022
Deferred tax assets:
Receivable from related party	$ 1,020
Inventory	6,766
Deferred Revenue			3,082
Lease Liability	126,336		202,209
Accrued Commission	18,745		31,544
Net Operating Loss	544,191		129,220
Total deferred tax assets	697,058	327,760	366,055	241,940
Deferred tax liabilities:
Prepaid commissions			(1,505)
Right-of-Use Assets	(123,371)		(200,996)
Total deferred tax liabilities	123,371		202,501
Deferred tax assets / (liabilities), net	573,687		163,554
Less valuation allowance	573,687	327,760	163,554	241,940
Deferred tax asset c/f

RESTATEMENT OF PRIOR YEAR PRE_3

RESTATEMENT OF PRIOR YEAR PRESENTATION (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Nov. 30, 2023	Dec. 31, 2022	Nov. 30, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of revenue	$ 122,813	$ 77,769	$ 334,825		$ 688,365
General and administrative expense	1,129,191	736,391	1,874,528	$ 1,124,516	1,471,898	$ 589,646
Other income	78,013	999,966	187,282		146,711
Unrealized loss on related party transaction	(49,571)	13,853	68,787		(29,551)
Unrealized loss on related party transaction	49,571	(13,853)	(68,787)		29,551
Loss on equity method investment	(14,744)	(53,199)	(33,898)		(100,949)
Loss on equity method investment	14,744	53,199	33,898		100,949
Net loss income attributable to non-controlling interests	319	722	3,830		4,836
Other receivables					35,717
Note receivables related party	324,521				198,125
Investment in related party					155,369
Accounts payable and accrued expenses	602,624		137,199	632,270	60,771	376,541
VAT payable
Accumulated other comprehensive loss	110,223		197,040		200,039
Retained earnings	(4,102,241)		(781,085)	$ (2,357,806)	873,306	$ (2,032,532)
Non controlling interest	(164,499)		(8,666)		(4,836)
Non controlling interest	164,499		8,666		4,836
Non Membership [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of revenue	$ 122,813	$ 65,901	$ 320,998		165,122
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of revenue					656,054
General and administrative expense					1,583,174
Other income					147,209
Unrealized loss on related party transaction
Unrealized loss on related party transaction
Loss on equity method investment
Loss on equity method investment
Net loss income attributable to non-controlling interests					4,836
Other receivables					337,798
Note receivables related party
Investment in related party					207,402
Accounts payable and accrued expenses					63,354
VAT payable					101,373
Accumulated other comprehensive loss					195,203
Retained earnings					930,175
Non controlling interest					4,836
Non controlling interest					(4,836)
Previously Reported [Member] | Non Membership [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of revenue					$ 132,811

DUE TO RELATED PARTIES (Details

DUE TO RELATED PARTIES (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Alset International Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to related parties, net	$ 2,552,291	$ 1,729,901	$ 1,281,427
Alset Business Development Pte. Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to related parties, net	180,237	184,507	179,596
BMI Capital Partners International Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to related parties, net	$ 1,439	$ 1,442	$ 0