DSS (DSS) 10-K 31 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 13, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-32146
Entity Registrant Name	DSS, INC.
Entity Central Index Key	0000771999
Entity Tax Identification Number	16-1229730
Entity Incorporation, State or Country Code	NY
Entity Address, Address Line One	275 Wiregrass Pkwy
Entity Address, City or Town	Henrietta
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14586
City Area Code	(585)
Local Phone Number	325-3610
Title of 12(b) Security	Common Stock, par value $0.02 per share
Trading Symbol	DSS
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 20,031,316
Entity Common Stock, Shares Outstanding		139,017,172
Documents Incorporated By Reference	None
ICFR Auditor Attestation Flag	false
Auditor Firm ID	76
Auditor Name	Turner Stone & Company, LLP
Auditor Location	Dallas, Texas

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 19,290,000	$ 56,595,000
Accounts receivable, net	7,564,000	5,673,000
Inventory	7,721,000	8,261,000
Current portion of notes receivable	11,719,000	6,310,000
Prepaid expenses and other current assets	1,700,000	3,466,000
Total current assets	47,994,000	80,305,000
Property, plant and equipment, net	13,391,000	17,674,000
Investment in real estate, net	55,029,000	56,374,000
Other investments	1,534,000	11,001,000
Investment, equity method	162,000	1,080,000
Marketable securities	27,307,000	14,172,000
Notes receivable	922,000	5,878,000
Other assets	2,699,000	489,000
Right-of-use assets	8,219,000	498,000
Goodwill	60,919,000	56,606,000
Other intangible assets, net	30,740,000	38,630,000
Total assets	248,916,000	282,707,000
Current liabilities:
Accounts payable	5,914,000	1,920,000
Accrued expenses and deferred revenue	19,341,000	21,180,000
Other current liabilities	447,000	402,000
Current portion of lease liability	796,000	393,000
Current portion of long-term debt, net	47,161,000	3,916,000
Total current liabilities	73,689,000	27,811,000
Long-term debt, net	10,181,000	55,711,000
Long term lease liability	7,820,000	120,000
Other long-term liabilities	507,000	880,000
Deferred tax liability, net	38,000
Commitments and contingencies (Note 16)
Stockholders’ equity
Preferred stock, $.02 par value; 47,000 shares authorized, zero shares issued and outstanding (zero on December 31, 2021); Liquidation value $1,000 per share, zero aggregate. zero on December 31, 2021).
Common stock, $.02 par value; 200,000,000 shares authorized, 139,017,172 shares issued and outstanding (79,745,886 on December 31, 2021)	2,779,000	1,594,000
Additional paid-in capital	317,126,000	294,685,000
Accumulated deficit	(194,343,000)	(134,503,000)
Total DSS stockholders’ equity	125,562,000	161,776,000
Non-controlling interest in subsidiary	31,119,000	36,409,000
Total stockholders’ equity	156,681,000	198,185,000
Total liabilities and stockholders’ equity	$ 248,916,000	$ 282,707,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.02	$ 0.02
Preferred stock, shares authorized	47,000	47,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, liquidation preference per share	$ 1,000	$ 1,000
Preferred stock, liquidation preference	$ 0	$ 0
Common stock, par value	$ 0.02	$ 0.02
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	139,017,172	79,745,886
Common stock, shares outstanding	139,017,172	79,745,886

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue:
Total revenue	$ 47,307,000	$ 20,275,000
Costs and expenses:
Cost of revenue	37,463,000	16,824,000
Selling, general and administrative (including stock-based compensation)	53,531,000	26,979,000
Total costs and expenses	90,994,000	43,803,000
Operating loss	(43,687,000)	(23,528,000)
Other income (expense):
Interest income	629,000	4,556,000
Dividend Income	159,000
Other income	3,602,000	825,000
Interest expense	(2,910,000)	(196,000)
Litigation Loss	(8,750,000)
Gain on extinguishment of debt	110,000	116,000
Gain/ (loss) on equity method investment	129,000	(9,936,000)
Loss on investments	(10,697,000)	(12,035,000)
Impairment of investment	5,637,000
Impairment of fixed asset	(2,843,000)
Gain on Sale of Assets	405,000
Loss from continuing operations before income taxes	(69,490,000)	(40,201,000)
Income tax (loss) benefit	(172,000)	4,032,000
Loss from continuing operations	(69,662,000)	(36,169,000)
Income (loss) from discontinued operations, net of tax		2,129,000
Net loss	(69,662,000)	(34,040,000)
Loss from continuing operations attributed to noncontrolling interest	9,822,000	921,000
Net loss attributable to common stockholders	$ (59,840,000)	$ (33,119,000)
Loss per common share:
Basic	$ (0.54)	$ (0.68)
Diluted	(0.54)	(0.68)
Earnings per common share - discontinued operations:
Basic		0.04
Diluted		$ 0.04
Shares used in computing loss (earnings) per common share:
Basic	111,622,114	51,525,746
Diluted	111,622,114	51,525,746
Printed Products [Member]
Revenue:
Total revenue	$ 17,973,000	$ 15,539,000
Rental Income [Member]
Revenue:
Total revenue	6,287,000	1,203,000
Management Fee Income [Member]
Revenue:
Total revenue	134,000	24,000
Net Investment Income [Member]
Revenue:
Total revenue	630,000	250,000
Direct Marketing [Member]
Revenue:
Total revenue	21,989,000	3,259,000
Commission Revenue [Member]
Revenue:
Total revenue	$ 294,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss from continuing operations	$ (69,662,000)	$ (36,169,000)
Adjustments to reconcile net loss from continuing operations to net cash used by operating activities:
Depreciation and amortization	12,925,000	4,322,000
Stock based compensation	4,000	78,000
(Gain)/loss on equity method investment	(129,000)	9,939,000
Loss on investments	13,386,000	12,035,000
Change in ROU assets	(7,721,000)
Change in ROU liabilities	8,103,000
Gain on extinguishment of debt	(110,000)	(116,000)
Deferred tax loss (benefit)	38,000	(4,032,000)
Impairment of fixed assets	2,843,000
Impairment of notes receivable and other investments	1,525,000
Impairment of other investments	5,637,000
Decrease (increase) in assets:
Accounts receivable	(1,891,000)	(2,084,000)
Inventory	540,000	(6,306,000)
Prepaid expenses and other current assets	1,766,000	(2,274,000)
Other assets	(2,210,000)	1,216,000
Increase (decrease) in liabilities:
Accounts payable	3,994,000	463,000
Accrued expenses	4,307,000	15,920,000
Other liabilities	(298,000)	(2,004,000)
Net cash used by operating activities	(26,953,000)	(9,012,000)
Cash flows from investing activities:
Purchase of property, plant and equipment	(2,294,000)	(14,283,000)
Purchase of real estate	(732,000)	(56,794,000)
Purchase of investment	(195,000)	(4,130,000)
Purchase of marketable securities	(14,884,000)	(8,171,000)
Disposal of property, plant & equipment	2,152,000
Asset acquired with APB acquisition	(1,879,000)	3,356,000
Conversion of SHRG to consolidation	3,038,000	(12,225,000)
Change in Equity investment	(113,000)
Issuance of new notes receivable, net origination fees	(3,621,000)	(11,651,000)
Payment received on notes receivable	1,067,000
Purchase of intangible assets	(508,000)	(18,110,000)
Net cash used by investing activities	(17,969,000)	(122,008,000)
Cash flows from financing activities:
Payments of long-term debt	(3,504,000)	(1,950,000)
Borrowings of long-term debt	9,602,000	60,864,000
Deferred financing fees		(1,425,000)
Issuances of common stock, net of issuance costs	1,519,000	121,736,000
Net cash provided by financing activities	7,617,000	179,225,000
Cash flows from discontinued operations:
Cash provide by discontinued operations		207,000
Cash provided by investing activities		3,000,000
Net cash used by discontinued operations		3,207,000
Net decrease in cash	(37,305,000)	51,412,000
Cash and cash equivalents at beginning of year	56,595,000	5,183,000
Cash and cash equivalents at end of year	$ 19,290,000	$ 56,595,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2020	$ 116,000	$ 1,000	$ 174,380,000	$ (101,382,000)	$ 73,115,000	$ 3,430,000	$ 76,545,000
Balance, shares at Dec. 31, 2020	5,836,000	43,000
Issuance of common stock, net of expenses	$ 1,347,000		120,433,000		121,780,000		121,780,000
Issuance of common stock, net of expenses, shares	67,340,000
Stock based payments			2,000		2,000		2,000
Net loss				(33,119,000)	(33,119,000)	(921,000)	(34,040,000)
Conversion of preferred stock	$ 131,000	$ (1,000)	(130,000)
Conversion of preferred stock, shares	6,570,000	(43,000)
Acquisition of American Pacific Bancorp						33,097,000	33,097,000
Acquisition of Sharing Services Global Corporation						803,000	803,000
Balance at Dec. 31, 2021	$ 1,594,000		294,685,000	(134,503,000)	161,778,000	36,409,000	198,185,000
Balance, shares at Dec. 31, 2021	79,746,000
Issuance of common stock, net of expenses	$ 858,000		16,547,000		17,405,000		17,405,000
Issuance of common stock, net of expenses, shares	42,924,000
Acquisition of Sentinel Brokers Company Inc						1,274,000	1,274,000
Acquisition of Sharing Services Global Corporation						3,257,000	3,257,000
Stock based payments	$ 327,000		5,894,000		6,221,000		6,221,000
Stock based payments, shares	16,347,000
Net loss				(59,840,000)	(59,840,000)	(9,821,000)	(69,661,000)
Balance at Dec. 31, 2022	$ 2,779,000		$ 317,126,000	$ (194,343,000)	$ 125,564,000	$ 31,119,000	$ 156,681,000
Balance, shares at Dec. 31, 2022	139,017,000

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	1. DESCRIPTION OF BUSINESS The Company, incorporated in the state of New York in May 1984 has conducted business in the name of Document Security Systems, Inc. On September 16, 2021, the board of directors approved an agreement and plan of merger with a wholly owned subsidiary, DSS, Inc. (a New York corporation, incorporated in August 2020), for the sole purpose of effecting a name change from Document Security Systems, Inc. to DSS, Inc. This change became effective on September 30, 2021. DSS, Inc. maintained the same trading symbol “DSS” and updated its CUSIP number to 26253C 102. DSS, Inc. (together with its consolidated subsidiaries, referred to herein as “DSS,” “we,” “us,” “our” or the “Company”) currently operates nine (9) distinct business lines with operations and locations around the globe. These business lines are: (1) Product Packaging, (2) Biotechnology, (3) Direct, (4) Commercial Lending, (5) Securities and Investment Management, (6) Alternative Trading (7) Digital Transformation, (8) Secure Living, and (9) Alternative Energy. Each of these business lines are in different stages of development, growth, and income generation. Our divisions, their business lines, subsidiaries, and operating territories: (1) Our Product Packaging line is led by Premier Packaging Corporation, Inc. (“Premier”), a New York corporation. Premier operates in the paper board and fiber based folding carton, consumer product packaging, and document security printing markets. It markets, manufactures, and sells sophisticated custom folding cartons, mailers, photo sleeves and complex 3-dimensional direct mail solutions. Premier is currently located in its new facility in Rochester, NY, and primarily serves the US market. (2) The Biotechnology business line was created to invest in or acquire companies in the BioHealth and BioMedical fields, including businesses focused on the advancement of drug discovery and prevention, inhibition, and treatment of neurological, oncological, and immune related diseases. This division is also targeting unmet, urgent medical needs, and is developing open-air defense initiatives, which curb transmission of air-borne infectious diseases, such as tuberculosis and influenza. (3) Direct Marketing, led by the holding corporation, Decentralized Sharing Systems, Inc. (“Decentralized”) provides services to assist companies in the emerging growth “Gig” business model of peer-to-peer decentralized sharing marketplaces. Direct specializes in marketing and distributing its products and services through its subsidiary and partner network, using the popular gig economic marketing strategy as a form of direct marketing. Direct Marketing’s products include, among other things, nutritional and personal care products sold throughout North America, Asia Pacific, Middle East, and Eastern Europe. (4) Our Commercial Lending business division, driven by American Pacific Bancorp (“APB”), is organized for the purposes of being a financial network holding company, focused on acquiring equity positions in (i) undervalued commercial bank(s), bank holding companies and nonbanking licensed financial companies operating in the United States, South East Asia, Taiwan, Japan and South Korea, and (ii) companies engaged in—nonbanking activities closely related to banking, including loan syndication services, mortgage banking, trust and escrow services, banking technology, loan servicing, equipment leasing, problem asset management, SPAC (special purpose acquisition company) consulting services, and advisory capital raising services. (5) Securities and Investment Management was established to develop and/or acquire assets in the securities trading or management arena, and to pursue, among other product and service lines, broker dealers, and mutual funds management. Also in this segment is the Company’s real estate investment trusts (“REIT”), organized for the purposes of acquiring hospitals and other acute or post-acute care centers from leading clinical operators with dominant market share in secondary and tertiary markets, and leasing each property to a single operator under a triple-net lease. the REIT was formed to originate, acquire, and lease a credit-centric portfolio of licensed medical real estate. (6) Alternative Trading was established to develop and/or acquire assets and investments in the securities trading and/or funds management arena. Alternative Trading, in partnership with recognized global leaders in alternative trading systems, intends to own and operate in the US a single or multiple vertical digital asset exchanges for securities, tokenized assets, utility tokens, and cryptocurrency via an alternative trading platform using blockchain technology. The scope of services within this section is planned to include asset issuance and allocation (securities and cryptocurrency), FPO, IPO, ITO, PPO, and UTO listings on a primary market(s), asset digitization/tokenization (securities, currency, and cryptocurrency), and the listing and trading of digital assets (securities and cryptocurrency) on a secondary market(s). (7) Digital Transformation was established to be a Preferred Technology Partner and Application Development Solution for mid cap brands in various industries including the direct selling and affiliate marketing sector. Digital improves marketing, communications and operations processes with custom software development and implementation. (8) The Secure Living division has developed a plan for fully sustainable, secure, connected, and healthy living communities with homes incorporating advanced technology, energy efficiency, and quality of life living environments both for new construction and renovations for single and multi-family residential housing. (9) The Alternative Energy group was established to help lead the Company’s future in the clean energy business that focuses on environmentally responsible and sustainable measures. Alset Energy, Inc, the holding company for this group, and its wholly owned subsidiary, Alset Solar, Inc., pursue utility-scale solar farms to serve US regional power grids and to provide underutilized properties with small microgrids for independent energy. On September 9, 2021, the Company finalized a stock purchase agreement (the “SPA”) with American Pacific Bancorp, Inc. (“APB”), which provided for an investment of $ 40,000,200 6,666,700 0.01 6.00 On September 13, 2021, the Company finalized a shareholder agreement between its subsidiary, DSS Financial Management, Inc. (“DFMI”) and HR1 Holdings Limited (“HR1”), a company incorporated in the British Virgin Islands, for the purpose of operating a vehicle for private and institutional investors seeking a highly liquid investment fund with attractive risk adjusted returns relative to market unpredictability and volatility. Under the terms of this agreement, 4000 shares or 40% of the Company’s subsidiary Liquid Asset Limited Management Limited (“LVAM”), a Hong Kong company was transferred to HR1 whereas at the conclusion of the transaction DFMI would own 60% of LVAM and HR1 would own 40%. LVAM executes within reliable platforms and broad market access and uses proprietary systems and algorithms to trade liquid exchange-traded funds (ETFs), stocks, futures or crypto. Aimed at providing consistent returns while offering the unique ability to liquidate the portfolio within 5 to 10 minutes under normal market conditions, LVAM provides an array of advanced tools and products enabling customers to explore multiple opportunities, strengthen and diversify their portfolios, and meet their individual investing goals. On December 23, 2021, DSS purchased 50,000,000 0.06 58% On May 13, 2021, Sentinel Brokers, LLC. (“Sentinel LLC”), subsidiary of the Company entered into a stock purchase agreement (“Sentinel Agreement”) to acquire a 24.9 75 On January 24, 2022, DSS entered into a business consulting agreement with Sharing Services Global Corporation (“SHRG”). As part of this agreement, 50,000,000 64% On February 28, 2022, DSS entered into an Amendment to Stock Purchase Agreement (the “Amendment”) with its shareholder Alset EHome International Inc. (“AEI”), pursuant to which the Company and AEI have agreed to amend certain terms of the Stock Purchase Agreement dated January 25, 2022 (the “SPA”). Pursuant to the SPA, AEI had agreed to purchase up to 44,619,423 0.3810 17,000,000 3,986,877 1,519,000 On May 17, 2022, the shareholders of the Company approved the issuance of up to 21,366,177 8,350,000 367,000 On May 17, 2022, the shareholders of the Company approved the acquisition of 62,122,908 17,570,948 0.34

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation Use of Estimates Reclassifications Cash Equivalents Accounts Receivable 29,000 20,000 Fair Value of Financial Instruments – ● Level 1, defined as observable inputs such as quoted prices 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. The carrying amounts reported in the consolidated balance sheet of cash and cash equivalents, accounts receivable, prepaids, accounts payable and accrued expenses approximate fair value because of the immediate or short-term maturity of these financial instruments. Marketable securities classify as a Level 1 fair value financial instrument. The fair value of notes receivable approximates their carrying value as the stated or discounted rates of the notes do not reflect recent market conditions. The fair value of revolving credit lines notes payable and long-term debt approximates their carrying value as the stated or discounted rates of the debt reflect recent market conditions. The fair value of investments where the fair value is not considered readily determinable, are carried at cost. Inventory 742,000 388,000 Notes receivable, unearned interest, and related recognition Investments Property, Plant and Equipment Investments in real estate, net Leases The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period incurred. The Company has elected to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities. Impairment of Long-Lived Assets and Goodwill Goodwill 1,769,000 29,744,000 25,093,000 3,257,000 1,274,000 Intangible Assets Revenue - The Company recognizes its revenue based on when the title passes to the customer or when the service is completed and accepted by the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for shipped product or service provided. Sales and other taxes billed and collected from customers are excluded from revenue. The Company recognizes rental income associated with its REIT, net of amortization of favorable/unfavorable lease terms relative to market and includes rental abatements and contractual fixed increases attributable to operating leases, where collection has been considered probable, on a straight-line basis over the term of the related lease. The Company recognizes net investment income from its investment banking line of business as interest and management fees related to loans managed for third parties As of December 31, 2022, the Company had no unsatisfied performance obligations for contracts with an original expected duration of greater than one year. Pursuant to Topic 606, the Company has applied the practical expedient with respect to disclosure of the deferral and future expected timing of revenue recognition for transaction price allocated to remaining performance obligations. The Company elected the practical expedient allowing it to not recognize as a contract asset the commission paid to its salesforce on the sale of its products as an incremental cost of obtaining a contract with a customer but rather recognize such commission as expense when incurred as the amortization period of the asset that the Company would have otherwise recognized is one year or less. Costs of revenue - Shipping and Handling Costs Share-Based Payments Sales Commissions no Contingent Legal Expenses - Research and Development 1,256,000 1,080,000 Income Taxes Loss Per Common Share - The Company presents basic and diluted (loss) earnings per share. Basic (loss) earnings per share reflect the actual weighted average of shares issued and outstanding during the period. Diluted (loss) earnings per share are computed including the number of additional shares from outstanding warrants, stock options and preferred stock that would have been outstanding if dilutive potential shares had been issued and is calculated utilizing the treasury stock method. In a loss period, the calculation for basic and diluted (loss) earnings per share is the same, as the impact of potential common shares is anti-dilutive. For the twelve months ended December 31, 2022 and 2021, potential dilutive instruments include both warrants and options of 5,000 and 15,486 shares respectively. Concentration of Credit Risk As of December 31, 2021, two customers accounted for approximately 27 14 29 19 As of December 31, 2022, two customers accounted for approximately 14% 36 Acquisitions Acquisition of assets are recorded at their relative fair value based on total accumulated costs of the acquisition. Direct acquisition-related costs are expensed as incurred. This includes all costs related to finding, analyzing and negotiating a transaction. The allocation of the purchase price is an area that requires judgment and significant estimates. Tangible and intangible assets include land, building and improvements, furniture, fixtures and equipment, acquired above market and below market leases, in-place lease value (if applicable). Acquisition-date fair values of assets and assumed liabilities are determined based on replacement costs, appraised values, and estimated fair values using methods similar to those used by independent appraisers and that use appropriate discount and/or capitalization rates and available market information. Business Combinations Discontinued Operations 100 Newly Adopted Accounting Pronouncements - In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments-Credit Losses (Topic 326)”, which requires entities to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost. The Company adopted this pronouncement for year ended January 1, 2022. See Note 5. Allowance For Loans And Lease Losses ASU No.2016-13 – Credit Losses” Continuing Operations and Going Concern 19.3 Aside from its $ 19.3 27.3 11.2 55 30 50 15 40.2 The Company’s management intends to take actions necessary to continue as a going concern. Management’s plans concerning these matters includes, among other things, continued growth among our operating segments, and tightly controlling operating costs and reducing spending growth rates wherever possible to return to profitability. In addition, the Company has taken steps, and will continue to take measures, to materially reduce the expenses and cash burn at all corporate and business line levels. At the Company’s current operating levels and capital usage, we believe that without any further acquisition or investments, our $ 19.3 27.3 11.2

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
INVENTORY	3. INVENTORY Inventory consisted of the following as of December 31: SCHEDULE OF INVENTORY 2022 2021 Finished Goods $ 6,779,000 $ 7,745,000 Work in Process 403,000 512,000 Raw Materials 1,281,000 392,000 Inventory Gross $ 8,463,000 $ 8,649,000 Less allowance for obsolescence (742,000 ) (388,000 ) Inventory Net $ 7,721,000 $ 8,261,000

Notes Receivable

Notes Receivable	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Notes Receivable	4. Notes Receivable Note 1 On October 15, 2020, APB entered into a loan agreement with (“Note 1”) with Borrower 1. Note 1, not to exceed the principal sum of $ 200,000 , has an interest rate of 12% , and matures on October 15, 2022. The outstanding principal and interest as of December 31, 2022, and December 31, 2021, approximated $ 0 and $ 39,000 , respectively and is classified as a Current portion of notes receivable on the Consolidated Balance Sheets at December 31, 2022 and December 31, 2021. Note 2 On February 8, 2021, the Company entered into a convertible promissory note (“Note 2”) with Borrower 2, a company registered in Gibraltar. The Company loaned the principal sum of $ 800,000 , with principal and interest at a rate of 4% , due in one year from date of issuance. The outstanding principal and interest as of December 31, 2021, approximated $ 829,000 and is classified as a Current portion of notes receivable on the Consolidated Balance Sheets at December 31, 2021. Note 3 On February 21, 2021, Impact BioMedical, Inc. a subsidiary of the Company, entered into a promissory note (“Note 3”) with an individual. The Company loaned the principal sum of $ 206,000 , with interest at a rate of 6.5% , and maturity date of August 19, 2022. This note was amended to extend the maturity date to February 19, 2024 . Monthly payments are due on the twenty-first day of each month and continuing each month thereafter until February 19, 2024, at which time all accrued interest and the entire remaining principal shall be due and payable in full. This note is secured by certain real property situated in Collier County, Florida. The outstanding principal and interest as of December 31, 2022, and December 31, 2021, approximated $ 206,000 and $ 197,000 respectively, 16,000 190,000 and 197,000 Note 4 On May 14, 2021, DSS Pure Air, Inc. a subsidiary of the Company entered a convertible promissory note (“Note 4”) with Borrower 4, a company registered in the state of Texas. Note 4 has an aggregate principal balance up to $ 5,000,000 6.65% May 1, 2023 18 5,420,000 5,081,000 Note 5 On September 23, 2021, APB entered into refunding bond anticipatory note (“Note 5”) with Borrower 5, which operates as a conservation and reclamation district pursuant to Chapter 3891, Texas Special District Local Laws Code; Chapter 375, Texas Local Government Code; and Chapter 49, Texas Water Code. The District Note was in the sum of $ 3,500,000 5.59% September 22, 2022 3,701,000 3,540,000 Note 6 On October 25, 2021, APB entered into loan agreement (“Note 6”) with Borrower 6, a company registered in the state of Utah. Note 6 has an initial aggregate principal balance up to $ 1,000,000 3,000,000 8.0% October 25, 2022 This note contains an optional conversion feature allowing APB to convert the outstanding principal to a 10% membership interest. 896,000 784,000 896,000 Note 7 On May 14, 2021, APB extended the credit (“Note 7”) to an individual (“Borrower 7”) in the form of two promissory notes for $ 250,000 10,000 12.5% May 15, 2023 252,000 9,000 260,000 9,500 Note 8 On October 27, 2021, HWH World, Inc., a subsidiary of the Company entered a revolving loan commitment (“Note 8”) with Borrower 8, a company registered in Taiwan. Note 8 has a principal balance of $ 52,000 December 31, 2021 63,000 52,000 102,000 18% Note 9 On December 28, 2021, APB entered into promissory note (“Note 9”) with Borrower 9, a company registered in the state of California. Note 9 has an principal balance of $ 700,000 12.0% December 28, 2022 701,000 700,000 Note 10 On January 24, 2022, APB and Borrower 10 entered into a promissory note (“Note 10”) in the principal sum of $ 100,000 6% 106,000 Note 11 On March 2, 2022, APB and Borrower 11, a corporation organized under the laws of the Republic of Korea entered into a promissory note (“Note 11”). Under the terms of Note 11, APB at its discretion, may lend up to the principal sum of $ 892,500 8% 874,000 25,000 446,250 Note 12 On May 9, 2022, DSS PureAir and Borrower 12 entered into a promissory note (“Note 12”) in the principal sum of $ 210,000 10% 213,000 Note 13 On August 29, 2022, DSS Financial Management Inc and Borrower 13 entered into a promissory note (“Note 13”) in the principal sum of $ 100,000 8% August 29, 2025 100,000 Note 14 On July 26, 2022, APB and Borrower 14 entered into a promissory note (“Note 14”) in the principal sum of $ 1,000,000 with interest of 8% . All unpaid principal and interest due on July 26, 2024 . The outstanding principal and interest at December 31, 2022 approximates $ 924,000 66,000

Provision for Credit Losses

Provision for Credit Losses	12 Months Ended
	Dec. 31, 2022
Provision For Credit Losses
Provision for Credit Losses	5. Provision for Credit Losses Effective December 31, 2022, the Company adopted amended accounting guidance “ ASU No.2016-13 – Credit Losses” As of December 31, 2022, we have reviewed the entire loan portfolio as well as all financial assets of the Company for the purpose of evaluating the loan portfolio and the loan balances, including a review of individual and collective portfolio loan quality, loan(s) performance, including past due status and covenant defaults, assessment of the ability of the borrower to repay the loan on the loan terms, whether any loans should be placed on nonaccrual or returned to accrual, any concentrations in any single borrower and/or industry that we might need to further manage, and if any specific or general loan loss reserve should be established for the entire loan portfolio or for any specific loan. As of December 31, 2022, the Company had a total of $ 12,641,000 We analyzed the loan loss reserve from three basis: general loan portfolio reserves; industry portfolio reserves, and specific loan loss reserves. General Loan Portfolio Reserve - 145,000 Industry Portfolio Reserves - Specific Loan Reserves - 896,000 The following table identifies the loan loss reserve for the period ending December 31, 2022: SCHEDULE OF LOAN LOSS RESERVE General Loan Portfolio Reserve $ 145,000 Specific Loan Reserves $ 896,000 Total $ 1,041,000

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2022
Investments, All Other Investments [Abstract]
FINANCIAL INSTRUMENTS	6. FINANCIAL INSTRUMENTS Cash, Cash Equivalents and Marketable Securities The following tables show the Company’s cash and marketable securities by significant investment category as of December 31: SCHEDULE OF CASH AND MARKETABLE SECURITIES BY SIGNIFICANT INVESTMENT CATEGORY 2022 Adjusted Cost Unrealized Gain/Loss Fair Value Cash And Cash Equivalents Marketable Securities Investments Cash $ 19,226,000 $ - $ 19,226,000 $ 19,226,000 $ - $ - Level 1 Money Market Funds 64,000 - 64,000 64,000 - - Marketable Securities 36,263,000 (3,659,000 ) 27,307,000 - 27,307,000 - Level 2 Warrants 3,318,000 - 140,000 - - 140,000 Convertible securities 1,023,000 - 39,000 - - 39,000 Total $ 59,894,000 $ (3,659,000 ) $ 46,776,000 $ 19,290,000 $ 27,307,000 $ 179,000 2021 Adjusted Cost Unrealized Gain/(Loss) Fair Value Cash and Cash Equivalents Marketable Securities Investment Cash $ 50,286,000 $ - $ 50,286,000 $ 50,286,000 $ - $ - Level 1 Money Market Funds 6,309,000 - 6,309,000 6,309,000 - - Marketable Securities 12,993,000 1,554,000 14,537,000 - 14,537,000 - Level 2 Warrants 3,318,000 - 3,318,000 - - 3,318,000 Convertible securities 1,023,000 - 1,023,000 - - 1,023,000 Total $ 73,929,000 $ 1,554,000 $ 75,473,000 $ 56,595,000 $ 14,537,000 $ 4,341,000 The Company typically invests with the primary objective of minimizing the potential risk of principal loss. The Company’s investment policy generally requires securities to be investment grade and limits the amount of credit exposure to any one issuer. Fair values were determined for each individual security in the investment portfolio.

Investments

Investments	12 Months Ended
	Dec. 31, 2022
Investments, All Other Investments [Abstract]
Investments	7. Investments Alset International Limited related party The Company owns 127,179,291 4 3,319,000 4,909,000 1,590,000 1,920,000 West Park Capital, Inc. On October 10, 2019, the Company entered into a convertible promissory note (“TBD Note”) with Century TBD Holdings, LLC (“TBD”), a Florida limited liability company. The Company loaned the principal sum of $ 500,000 500,000 19.8 6 537,000 7.5 500,000 37,000 BMI Capital International LLC On September 10, 2020, the Company’s wholly owned subsidiary DSS Securities, Inc. entered into membership interest purchase agreement with BMI Financial Group, Inc. a Delaware corporation (“BMIF”) and BMI Capital International LLC, a Texas limited liability company (“BMIC”) whereas DSS Securities, Inc. purchased 14.9 100,000 10 100,000 24.9 20 19,500 19,000 BMIC is a broker-dealer registered with the Securities and Exchange Commission, is a member of the Financial Industry Regulatory Authority, Inc. (“FINRA”), and is a member of the Securities Investor Protection Corporation (“SIPC”). The Company’s chairman of the board and another independent board member of the Company also have ownership interest in BMIC. BioMed Technologies Asia Pacific Holdings Limited On December 19, 2020, Impact BioMedical, a wholly owned subsidiary of the Company, entered into a subscription agreement (the “Subscription Agreement”) with BioMed Technologies Asia Pacific Holdings Limited (“BioMed”), a limited liability company incorporated in the British Virgin Islands, pursuant to which the Company agreed to purchase 525 4.99 632,000 Under the terms of the Distribution Agreement, the Company will have exclusive rights to distribute the products within the United States, Canada, Singapore, Malaysia, and South Korea and non-exclusive distribution rights in all other countries. In exchange, the Company agreed to certain obligations, including mutual marketing obligations to promote sales of the products. This agreement is for ten years with a one year auto-renewal feature. Vivacitas Oncology, Inc. On March 15, 2021, the Company, through one of its subsidiaries, entered into a Stock Purchase Agreement (the “Vivacitas Agreement #1”) with Vivacitas Oncology Inc. (“Vivacitas”), to purchase 500,000 1.00 1,500,000 1.00 1.00 500,000 2,480,000 2,480,000 250,000 On April 1, 2021, the Company entered into an additional stock purchase agreement with Vivacitas (“Vivacitas Agreement #2”), whereas Vivacities wished to employ the service of the Chief Business Officer of Impact Biomedical, and in return for the services of this individual, Vivacitas shall issue to the Company, the aggregate purchase price for the Class A Common Shares of Vivacitas at the value of $ 1.00 120,000 On July 22, 2021, the Company exercised 1,000,000 1,000,000 16 4,035,000 100 4,100,000 Stemtech Corporation In September 2021, the Company’s subsidiary SHRG, Stemtech Corporation (“Stemtech”) and Globe Net Wireless Corp. (“GNTW”) entered into a Securities Purchase Agreement (the “SPA”) pursuant to which SHRG invested $ 1.4 1.4 500,000 10 1.4 154,173 1.2 4.9 In September 2021, SHRG entered into a Membership Unit Purchase Agreement pursuant to which the SHRG acquired a 30.75 1,537,000

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisitions	8. Acquisitions American Pacific Bancorp. On September 9, 2021, the Company finalized a stock purchase agreement (the “SPA”) with American Pacific Bancorp (“APB”), which provided for an investment of $ 40,000,000 6,666,700 0.01 6.00 53 36,000 194,000 96,000 2% The Company has completed the valuation of good will and non-controlling interest, which approximate $ 29,744,000 33,099,000 3,400,000 1,250,000 1,900,000 330,000 101,000 Sharing Services Global Corp. (“SHRG “) As of and through June 30, 2020, the Company classified its investment in Sharing Services Global Corp. (“SHRG”), a publicly traded company, as marketable equity security and measured it at fair value with gains and losses recognized in other income. In July 2020, through continued acquisition of common stock, as detailed below, the Company obtained greater than 20 Investments—Equity Method and Joint Ventures On July 22, 2020, Chan Heng Fai Ambrose, the Chairman of the Company’s board of directors, assigned to DSS a Stock Purchase and Share Subscription Agreement by and between Mr. Chan and SHRG, pursuant to which the Company purchased 30,000,000 shares of Class A common stock and 10,000,000 warrants to purchase Class A common stock for $ 3 million, causing the Company’s ownership in SHRG to exceed 20 %. The warrants have an average exercise price of $ 0.20 , immediately vested and may be exercised at any time commencing on the date of issuance and ending three years from such date. As of July 22, 2020, the carrying value of the Company’s equity method investment exceeded our share of the book value of the investee’s underlying net assets by approximately $ 9,192,000 which represents primarily intangible assets in the form of a distributor lists and goodwill arising from acquisitions. These intangible assets have been valued at approximately $ 1,148,000 and $ 8,044,000 , respectively. As of September 30, 2021, the Company held 91,460,978 class A common shares equating to a 46.8 % ownership interest in SHRG. On December 23, 2021, DSS purchased 50,000,000 shares at $ 0.06 per share via a private placement. With this purchase, DSS increased its ownership of voting shares to 141,853,537 47 % of SHRG to approximately 58 %, at December 31, 2021. SHRG share price on December 22, 2021 was $ 0.09 12,767,000 50,000,000 warrants received as part of a consulting agreement with SHRG at the exercise price of $ 0.0001 , increasing its total number of shares owned to 191,853,537 65 %. During the fourth quarter of 2022, SHRG purchased back a significant number of its outstanding voting shares, increase the Company’s ownership percentage of voting shares to approximately 73 The following summary, prepared on a proforma basis, combines the consolidated results of operations of the Company with those of SHRG as if the acquisition took place on January 1. The pro forma consolidated results include the impact of certain adjustments. SCHEDULE OF BUSINESS ACQUISITION, PRO FORMA INFORMATION 2021 (unaudited) Revenue $ 61,784,000 Net (loss)/income $ (37,236,000 ) Basic (loss)/earnings per share $ (0.72 ) Diluted (loss)/earnings per share $ (0.72 ) We completed the purchase price accounting and related allocations associated with the acquisition of SHRG for the year ended December 31, 2021. The valuation of Sharing Services has considered both the Market and Income Approaches. The Market Approach using the public stock of SHRG produced a mean business enterprise value using projected 2023 results. The Income Approach was based upon the use of a discounted pro forma cash flow model and produced a business enterprise value. No weighting was applied to the Market Approach using the guideline public company method or the Income Approach given the fact the Market Approach using the public stock of SHRG is the best indicator of value. As such, we have applied all weighting to the Market Approach using the public stock of SHRG. The application of these weightings produced a concluded business enterprise value of $ 34.26 This analysis identified an impairment to SHRG’s Linden, Utah facility and land of approximately $ 2,843,000 28 86,000 5 132,000 1 3,257,000 The Company, via three (3) of the Company’s existing board members, currently holds three (3) of the seven (7) SHRG board of director seats. Mr. John “JT” Thatch, DSS’s Director and as well the CEO of SHRG is on the SHRG Board, along with Mr. Chan, DSS’s Executive Chairman of the board of directors (joined the SHRG Board effective May 4, 2020), and Mr. Frank D. Heuszel, the CEO of the Company (joined the SHRG Board effective September 29, 2020). Sentinel Brokers Company, Inc. On May 13, 2021, Sentinel Brokers, LLC. (“Sentinel LLC”), subsidiary of the Company entered into a stock purchase agreement (“Sentinel Agreement”) to acquire a 24.9 300,000 750,000 1,050,000 Investments—Equity Method and Joint Ventures 50.1 75 The following summary, prepared on a proforma basis, combines the consolidated results of operations of the Company with those of Sentinel Co as if the acquisition took place on January 1. The pro forma consolidated results include the impact of certain adjustments. SCHEDULE OF BUSINESS ACQUISITION, PRO FORMA INFORMATION 2022 (unaudited) 2021 (unaudited) Revenue $ 49,076,804 $ 21,144, 000 Net loss $ (61,680,088 ) $ (36,202,377 ) Basic loss per share $ (0.55 ) $ (0.70 ) Diluted loss per share $ (0.55 ) $ (0.70 ) We are currently in the process of completing the purchase price accounting and related allocations associated with the acquisition of Sentinel Co. Assets included in this acquisition are cash of $ 3,977,000 344,000 of $ 1,000 Sentinel is a broker-dealer operating primarily as a fiduciary intermediary, facilitating intuitional trading of municipal and corporate bonds as well as preferred stock, and is registered with the Securities and Exchange Commission, is a member of the Financial Industry Regulatory Authority, Inc. (“FINRA”), and is a member of the Securities Investor Protection Corporation (“SIPC”).

PROPERTY PLANT AND EQUIPMENT an

PROPERTY PLANT AND EQUIPMENT and INVESTMENT IN REAL ESTATE, NET	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY PLANT AND EQUIPMENT and INVESTMENT IN REAL ESTATE, NET	9. PROPERTY PLANT AND EQUIPMENT and INVESTMENT IN REAL ESTATE, NET Property, plant and equipment consisted of the following as of December 31, 2022: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT Estimated Useful Life 2022 2021 Machinery and equipment 5 10 $ 9,170,000 $ 7,005,000 Building and improvements 28 39 5,103,000 11,234,000 Land 1,817,000 185,000 Furniture and fixtures 7 501,000 397,000 Software and websites 3 320,000 1,099,000 Construction in progress 667,000 4,208,000 Total Cost 17,578,000 24,128,000 Less accumulated depreciation 4,187,000 6,454,000 Property, plant and equipment, net $ 13,391,000 $ 17,674,000 Depreciation expense for the years ended December 31, 2022 and 2021 was $ 1,569,000 1,129,000 1,569,000 872,000 Real Estate consisted of the following at December 31: SCHEDULE OF INVESTMENT IN REAL ESTATE Estimated Useful Life 2022 2021 Building and improvements 1 30 $ 42,665,000 $ 42,073,000 Land 14,861,000 14,721,000 Total Cost 57,526,000 56,794,000 Less: accumulated depreciation 2,497,000 420,000 Investment in real estate $ 55,029,000 $ 56,374,000 Depreciation expense for the years ended December 31, 2022 and 2021 was $ 2,077,000 420,000

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	10. INTANGIBLE ASSETS On August 25, 2022, DSS PureAir, a subsidiary of the Company finalized an asset purchase agreement with Celios Corporation (“Celios”) to acquire inventory, patents, and other intangible assets associated with that inventory, and other intangible assets from Celios for $ 900,000 409,000 3 20 On June 18, 2021, AMRE Shelton financed the purchase of a 40,000 13.62 585,000 3 On November 4, 2021, AMRE LifeCare acquired three medical facilities located in Fort Worth, Texas, Plano, Texas, and Pittsburgh, Pennsylvania. Include in the value of the property is $ 15,901,000 1 11 On December 21, 2021, AMRE Winter Haven, LLC. (“AMRE Winter Haven”), a subsidiary of AMRE, acquired a medical facility located in Winter Haven, Florida. Include in the value of the property is $ 29,000 5 years Intangible assets are comprised of the following as of December 31: SCHEDULE OF INTANGIBLE ASSETS 2022 2021 Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Developed technology assets 20 $ 22,260,000 $ 2,226,000 $ 20,034,000 $ 22,260,000 $ 1,113,000 $ 21,147,000 Acquired intangibles customer lists, licenses, site/tenant improvements, in-place and favorable or unfavorable leases 1 11 20,023,000 9,397,000 10,626,000 19,529,000 2,162,000 17,367,000 Acquired intangibles patents and patent rights 500,000 500,000 - 500,000 500,000 - Patent application costs Varied (1) 1,052,000 972,000 80,000 1,052,000 936,000 116,000 $ 43,835,000 $ 13,095,000 $ 30,740,000 $ 43,341,000 $ 4,711,000 $ 38,630,000 (1) Patent application costs are amortized over their expected useful life which is generally the remaining legal life of the patent. As of December 31, 2022, the weighted average remaining useful life of these assets in service was approximately 2.7 Amounts amortized for the year ended December 31, 2022 and 2021 was approximately $ 9,279,000 3,279,000 Expected amortization for each of the five succeeding fiscal years is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION OF INTANGIBLE ASSETS Year Amount 2023 2,421,000 2024 2,146,000 2025 2,353,000 2026 2,025,000 2027 2,368,000

ACCRUED EXPENSES AND DEFERRED R

ACCRUED EXPENSES AND DEFERRED REVENUE	12 Months Ended
	Dec. 31, 2022
Accrued Expenses And Deferred Revenue
ACCRUED EXPENSES AND DEFERRED REVENUE	11. ACCRUED EXPENSES AND DEFERRED REVENUE Accrued expenses and deferred revenue consist of the following for the year ended December 31: SUMMARY OF ACCRUED EXPENSES AND DEFERRED REVENUE 2022 2021 Customer deposits $ 188,000 $ 160,000 Deferred revenue 519,000 1,348,000 Accrued wages 4,014,000 11,992,000 Employee stock warrants liabilities - 1,070,000 Settlement liability 8,974,000 342,000 Uncertain tax positions 926,000 922,000 Accrued expenses 4,535,000 4,024,000 Income tax payable 172,000 - Sales tax payable 12,000 1,322,000 Accrued expenses and deferred revenue $ 19,340,000 $ 21,180,000

SHORT TERM AND LONG-TERM DEBT

SHORT TERM AND LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SHORT TERM AND LONG-TERM DEBT	12. SHORT TERM AND LONG-TERM DEBT Promissory Notes - 200,000 8.0 5.00 200,000 On March 16, 2021, American Medical REIT, Inc. received loan proceeds in the amount of approximately $ 110,000 1 111,000 On May 20, 2021, Premier Packaging entered into master loan and security agreement (“BOA Note”) with Bank of America, N.A. (“BOA”) to secure financing approximating $ 3,710,000 3,406,000 3,339,000 4.63 474,000 2,932,000 140,000 On August 1, 2021, AMRE Shelton, LLC., (“AMRE Shelton”) a subsidiary of AMRE, entered into a loan agreement (“Shelton Agreement”) with Patriot Bank, N.A. (“Patriot Bank”) in an amount up to $ 6,155,000 , with the amount financed approximating $ 5,105,000 . The Shelton Agreement contains monthly payments of principal and an initial interest 4.25 %. The interest will be adjusted commencing on July 1, 2026 and continuing for the next succeeding 5 year period shall be determined one month prior to the change date and shall be an interest rate equal to two hundred fifty (250) basis points above the Federal Home Loan Bank Boston 5-Year/25-Year amortizing advance rate, but in no event less than 4.25 % for the term of 120 months 2,829,000 due at term end. The affective interest rate at December 31, 2022 was 4.25% The funds borrowed were used to purchase a 40,000 square foot, 2.0 story, Class A+ multi-tenant medical office building located on a 13.62 acre site. The purchase price has been allocated as $ 4,640,000 1,600,000 325,000 585,000 3 6,727,000 216,000 of principal and accrued interest is classified as current portion of long-term debt, net, and the remaining balance of approximately $ 4,783,000 recorded as long-term debt, net of $ 73,000 in deferred financing costs. Interest expense totaled in 2022 equaled $ 212,000 On October 13, 2021, LVAM entered into loan agreement with BMIC (“BMIC Loan”), a related party, whereas LVAM borrowed the principal amount of $ 3,000,000 October 12, 2022 3,000,000 3,000,000 On October 13, 2021, LVAM entered into loan agreement with Lee Wilson Tsz Kin (“Wilson Loan”), a related party, whereas LVAM borrowed the principal amount of $ 3,000,000 October 12, 2022 3,008,000 8,000 On October 27, 2021, HWH World, Inc., a subsidiary of the Company entered a revolving loan commitment (“Note 8”) with Borrower 8, a company registered in Taiwan. Note 8 has a principal balance of $ 52,000 December 31, 2021 63,000 52,000 18% On November 2, 2021, AMRE LifeCare entered into a loan agreement (“LifeCare Agreement”) with Pinnacle Bank, (“Pinnacle Bank”) in the amount of $ 40,300,000 62,000,000 These assets are classified as investments, real estate on the consolidated balance sheet. The purchase price has been allocated as $32,100,000, $12,100,000, and $1,500,000 for the facility, land and site improvements respectively. Also include in the value of the property is $15,901,000 of intangible assets with estimated useful lives ranging from 1 to 11 years. The net book value of the assets acquired as of December 31, 2022 approximated $52,407,000 25 4.28 The affective interest rate at December 31, 2022 was 8.46 39,448,000 1,002,000 40,193,000, net of deferred financing costs of $270,000 2,418,000 In November 2021, AMRE entered into a convertible promissory note (“Alset Note”) with Alset International Limited (“Alset International”), a related party, for the principal amount of $ 8,350,000 8% 8,805,000 21,366,177 8,350,000 367,000 346,000 On March 17, 2022, AMRE Winter Haven, LLC (“AMRE Winter Haven”) and Pinnacle Bank (“Pinnacle”) entered into a term loan (“Pinnacle Loan”) whereas Pinnacle lent to AMRE Winter Haven the principal sum of $ 2,990,000 , maturing on March 7, 2024 to acquire a medical facility located in Winter Haven, Florida for a purchase price of $ 4,500,000 The assets acquired are classified as investments, real estate on the consolidated balance sheet. The purchase price has been allocated as $3,200,000, $1,000,000, and $222,000 for the facility, land and site and tenant improvements respectively. Also include in the value of the property is $29,000 of intangible assets with an estimated useful life of approximating 5 years. The net book value of the assets acquired as of December 31, 2022 approximated $4,450,000. 25 -year amortization period with interest at 4.28 %. The first installment is due January 1, 2023. The Pinnacle Loan contains certain covenants that are to be tested annually. At December 31, 2022, AMRE is in compliance with all covenants. The outstanding principal and interest, net of debt issuance costs of $ 60,000 , approximates $ 2,952,000 and is included in long-term debt, net on the accompanying consolidated balance sheet at December 31, 2022. Interest expense equaled $ 153,000 for the year 2022. A summary of scheduled principal payments of long-term debt, not including revolving lines of credit, subsequent to December 31, 2022 are as follows: SCHEDULE OF NOTES PAYABLE AND LONG-TERM DEBT Year Amount 2023 $ 46,869,000 2024 3,692,000 2025 736,000 2026 769,000 2027 805,000 Thereafter 4,561,000

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	13. STOCKHOLDERS’ EQUITY Sales of Equity On February 28, 2022, DSS entered into an Amendment to Stock Purchase Agreement (the “Amendment”) with its shareholder Alset EHome International Inc. (“AEI”), pursuant to which the Company and AEI have agreed to amend certain terms of the Stock Purchase Agreement dated January 25, 2022 (the “SPA”). Pursuant to the SPA, AEI had agreed to purchase up to 44,619,423 0.3810 17,000,000 3,986,877 1,519,000 On March 10, 2022, the Company issued 894,084 340,000 On May 5, 2022, the Company issued 63,205 29,000 On May 25, 2022, the Company issued 15,389,995 5,848,000 On May 17, 2022, the shareholders of the Company approved the issuance of up to 21,366,177 8,350,000 367,000 On May 17, 2022, the shareholders of the Company approved the acquisition of 62,122,908 shares of True Partners Capital Holdings Limited (“True Partners”), a company publicly traded on the Hong Kong stock exchange in exchange for 17,570,948 shares of DSS stock value on the agreed upon date of February 18, 2022 which was approximately $ 0.41 Stock-Based Compensation – 4,000 Stock Warrants SCHEDULE OF WARRANT ACTIVITY 2022 2021 Weighted Weighted Average Average Exercise Exercise Warrants Price Warrants Price Outstanding at January 1: 3,556 $ 30.00 36,514 $ 33.92 Granted during the year - - - - Lapsed/terminated (3,556 ) 30.00 (32,958 ) 34.35 Outstanding at December 31: - $ - 3,556 $ 30.00 Exercisable at December 31: - $ - 3,556 $ 30.00 Weighted average months remaining - - - 8.4 The Company did not issue any warrants in 2022 or 2021. Equity Incentive Plan 241,204 shares of common stock authorized to be issued for grants of options, restricted stock and other forms of equity to employees, directors and consultants. In addition, on the first day of each calendar year, for a period of not more than ten (10) years, commencing January 1, 2021, or the first business day of the calendar year if the first day of the calendar year falls on a Saturday or Sunday, the shares available under this plan will automatically increase in an amount equal to the lesser of (i) five percent (5%) of the total number of shares of Common Stock outstanding as of December 31 of the preceding fiscal year or (ii) such number of shares of Common Stock as determined by the Board of Directors. Under the terms of the 2020 Plan, options granted thereunder may be designated as options which qualify for incentive stock option treatment (“ISOs”) under Section 422A of the Internal Revenue Code, or options which do not qualify (“NQSOs”). As of December 31, 2022, there are 3,513,130 shares available under this plan. Stock Options 50,000 no The following is a summary with respect to options outstanding as of December 31, 2022 and 2021 and activity during the years then ended: SUMMARY OF STOCK OPTION ACTIVITY UNDER STOCK OPTION AND INCENTIVE PLANS 2022 2021 Number of Options Weighted Average Exercise Price Weighted Average life Remaining (Years) Number of Options Weighted Average Exercise Price Weighted Average life Remaining (Years) Outstanding at January 1, 11,930 $ 218.39 19,264 $ 150.30 Lapsed/terminated (6,930 ) 344.58 (7,334 ) 39.85 Outstanding at December 31, 5,000 $ 43.50 0.54 11,930 $ 218.39 2.2 Exercisable at December 31, 5,000 $ 43.50 0.54 11,930 $ 218.39 2.2 Expected to vest at December 31, - $ - 6,597 $ 199.07 Aggregate intrinsic value of outstanding options at December 31, $ - $ - Aggregate intrinsic value of exercisable options at December 31, $ - $ - Aggregate intrinsic value of options expected to vest at December 31, $ - $ - The fair value of each option award is estimated on the date of grant utilizing the Black-Scholes-Merton Option Pricing Model. The Company estimates the expected volatility of the Company’s common stock at the grant date using the historical volatility of the Company’s common stock over the most recent period equal to the expected stock option term. The aggregate grant date fair value of options that vested during 2022 and 2021 was approximately $ 0 2,000 no

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	14. INCOME TAXES The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities. Deferred tax assets are reduced, if deemed necessary, by a valuation allowance for the amount of tax benefits which are not expected to be realized. The following is a summary of the components giving rise to the income tax provision (benefit) for the years ended December 31: The provision (benefit) for income taxes consists of the following: SCHEDULE OF INCOME TAX PROVISION 2022 2021 Currently payable: Federal $ 15,000 $ - State - - Foreign 119,000 - Total currently payable 134,000 - Deferred: Federal (14,839,000 ) (5,336,000 ) State (492,000 ) (778,000 ) Foreign (58,000 ) (123,000 ) Total deferred (15,390,000 ) (6,237,000 ) Less: increase in allowance 15,427,000 2,739,000 Net deferred 38,000 (3,498,000 ) Less: tax effect of discontinued operations - (533,000 ) Total income tax loss (benefit) $ 172,000 $ (4,032,000 ) Individual components of deferred tax assets and liabilities are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2022 2021 Deferred tax assets: Net operating loss carry forwards $ 24,975,000 $ 14,453,000 Unrealized loss on securities 5,753,000 2,598,000 Equity issued for services 190,000 189,000 Goodwill and other intangibles 34,000 21,000 Investment in pass-through entity 11,000 11,000 Deferred revenue 176,000 176,000 Operating Lease Liability 1,935,000 47,000 Depreciation and amortization 24,000 5,000 Other 696,000 620,000 Gross deferred tax assets 33,794,000 18,120,000 Deferred tax liabilities: Goodwill and other intangibles 2,822,000 4,143,000 Depreciation and amortization (194,000 ) - Right -of-use asset 1,846,000 47,000 Gross deferred tax liabilities 4,474,000 4,190,000 Less: valuation allowance (29,357,000 ) (13,929,000 ) Net deferred tax liabilities $ (38,000 ) $ - At December 31, 2022 and 2021, the Company has approximately $ 108.4 million and $ 58.5 million in federal net operating loss carryforwards (“NOLs”), respectively, available to reduce future taxable income. Under the provisions of the Internal Revenue Code, the net operating losses are subject to review and possible adjustment by the Internal Revenue Service and state tax authorities. Certain tax attributes are subject to an annual limitation as a result of certain cumulative changes in ownership interest of significant shareholders which could constitute a change of ownership as defined under Internal Revenue Code Section 382. For the year ended December 31, 2021, the Company has completed a full analysis of historical ownership changes and determined that a portion of the net operating losses have a limitation on future deductibility. Approximately $ 43.8 million of net operating losses incurred prior to 2020 will be unable to offset future taxable income and have been reserved via a valuation allowance to reduce the deferred tax asset to the expected realizable amount, leaving $ 2.9 million available for use which expire at various dates through 2038 and the residual which never expire. This analysis is currently being performed for tax year ending December 31, 2022. Additionally, at December 31, 2022 and 2021, the Company had approximately $ 43.6 million and $ 13.3 expire through 2042 . The NOL carry-forwards may be limited in certain circumstances, including ownership change and have been fully reserved via a valuation allowance. The valuation allowance for deferred tax assets increased approximately $ 15.4 2.7 million for the years ended December 31, 2022 and December 31, 2021, respectively. The valuation allowance for deferred tax liability increased approximately $ 1.4 million 2.8 million The differences between the United States statutory federal income tax rate and the effective income tax rate in the accompanying consolidated statements of operations are as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION 2022 2021 Statutory United States federal rate 21.0 % 21.0 % State income taxes net of federal benefit 0.51 % 1.3 % Permanent differences 0.03 % - % Other .93 % (1.1 )% Foreign taxes (0.07 )% - % Change in valuation allowance (22.66 )% (7.7 )% Effective rate (0.25 )% 9.8 % The Company recognizes interest accrued and penalties related to unrecognized tax benefits in tax expense. During the years ended December 31, 2022 and 2021 the Company recognized no The Company files income tax returns in the U.S. federal jurisdiction and various states. The tax years 2019-2022 generally remain open to examination by major taxing jurisdictions to which the Company is subject.

DEFINED CONTRIBUTION PENSION PL

DEFINED CONTRIBUTION PENSION PLAN	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
DEFINED CONTRIBUTION PENSION PLAN	15. DEFINED CONTRIBUTION PENSION PLAN The Company maintains a qualified employee savings plans (the “401(k) Plan”) that qualifies as a deferred salary arrangement under Section 401(k) of the Internal Revenue Code and which covers all eligible employees. Employees generally become eligible to participate in the 401(k) Plan two months following the employee’s hire date. Employees may contribute a percentage of their earnings, subject to the limitations of the Internal Revenue Code. Commencing on January 1, 2018, the Company matched 100 1 50 3.5 124,000 99,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	16. COMMITMENTS AND CONTINGENCIES The Company has operating leases predominantly for operating facilities. As of December 31, 2022, the remaining lease terms on our operating leases range from one to sixty-three months. Termination options are not reasonably certain of exercise by the Company. There is no transfer of title or option to purchase the leased assets upon expiration. There are no residual value guarantees or material restrictive covenants. There are no significant finance leases as of December 31, 2022. Operating cash paid 977,000 and $ 190,000 respectively. Future minimum lease payments as of December 31, 2022 are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER OPERATING LEASES Totals 2023 $ 1,146,000 2024 915,000 2025 883,000 2026 899,000 2027 916,000 2028 1,076,000 After 4,912,000 Total lease payments 10,747,000 Less: Imputed Interest (2,131,000 ) Present value of remaining lease payments $ 8,616,000 Current $ 796,000 Noncurrent $ 7,820,000 Weighted-average remaining lease term (years) 14.5 Weighted-average discount rate 4.3 % Employment Agreements 0 7,276,000 220,000 Legal Proceedings The Apple Litigation On November 26, 2013, DSS Technology Management, Inc. (“DSSTM”) filed suit against Apple, Inc. (“Apple”) in the United States District Court for the Eastern District of Texas, for patent infringement (the “Apple Litigation”). The complaint alleges infringement by Apple of DSSTM’s patents that relate to systems and methods of using low power wireless peripheral devices. DSSTM is seeking a judgment for infringement, injunctive relief, and compensatory damages from Apple. On October 28, 2014, the case was stayed by the District Court pending a determination of Apple’s motion to transfer the case to the Northern District of California. On November 7, 2014, Apple’s motion to transfer the case to the Northern District of California was granted. On December 30, 2014, Apple filed two Inter Partes Review (“IPR”) petitions with the Patent Trial and Appeal Board (“PTAB”) for review of the patents at issue in the case. The PTAB instituted the IPRs on June 25, 2015. The California District Court then stayed the case pending the outcome of those IPR proceedings. Oral arguments of the IPRs took place on March 15, 2016, and on June 17, 2016, PTAB ruled in favor of Apple on both IPR petitions. DSSTM then filed an appeal with the U.S. Court of Appeals for the Federal Circuit (the “Federal Circuit”) seeking reversal of the PTAB decisions. Oral arguments for the appeal were held on August 9, 2017. On March 23, 2018, the Federal Circuit reversed the PTAB, finding that the PTAB erred when it found the claims of U.S. Patent No. 6,128,290 to be unpatentable. The Federal Circuit affirmed its decision on July 12, 2018, when it denied Apple’s petition for panel rehearing of the Federal Circuit’s Opinion and Judgment issued on March 23, 2018. On July 27, 2018, the District Court judge lifted the Stay resuming the litigation, which had a trial date set for the week of February 24, 2020. On January 14, 2020, the Court in the case DSS Technology Management, Inc. v. Apple, Inc., 4:14-cv-05330-HSG pending in the Northern District of California issued an order that denied DSS’ motion to amend its infringement contentions. In the same order, the Court granted Apple’s motion to strike DSS’ infringement expert report. DSS filed a motion for leave to file a motion for reconsideration of the Court’s order denying DSS the right to amend its infringement contentions and motion to strike DSS infringement expert report. On February 18, 2020, the Court denied DSS’s motion for leave to file a motion for reconsideration. On February 24, 2020, the Court signed a Final Judgment stipulating that Apple was “entitled to a judgment of non-infringement of U.S. Patent No. 6,128,290 as a matter of law.” On March 10, 2020, DSS filed an appeal of this Final Judgment to the United States Court of Appeals for the Federal Circuit under DSS Technology Management v. Apple, Federal Circuit Docket no. 2020-1570. On April 27, 2021, the Court of Appeals heard oral argument, and on April 30, 2021, the Court affirmed the District Court’s judgment. After considering all factors the Company has elected to not pursue any further appeals on this matter. Case is deemed closed. The Ronaldi Litigation In April 2019 DSS commenced an action in New York State Supreme Court, Monroe County, Index No. E2019003542, against Jeffrey Ronaldi, our former Chief Executive Officer. The New York action sought a declaratory judgment that, contrary to informal claims made by him, Mr. Ronaldi’s employment agreement with us expired by its terms and that he is not entitled to any cash bonuses or other unpaid amounts. The lawsuit also sought an injunction against Mr. Ronaldi from interfering with any of DSS’ IP litigation. Mr. Ronaldi subsequently commenced an action against DSS in the Superior Court of California, County of San Diego, on November 8, 2019, under case number 37-2019-00059664-CU-CO-CTL, in which he alleged that DSS terminated his employment in April 2019 in order to avoid paying him certain employment-related amounts. DSS was successful in dismissing the California case and consolidating it with the action pending in Monroe County, New York. Mr. Ronaldi asserted counterclaims in the Monroe County, New York action similar to those he originally brought in California. Mr. Ronaldi claimed that his termination violated an alleged employment agreement or implied-in-fact employment agreement and that he should have remained employed through 2019. Mr. Ronaldi seeks to recover: (i) $144,658 in wages from April 11, 2019 through December 31, 2019; (ii) $769 in alleged unpaid based salary for time worked before April 11, 2019; (iii) $15,385 in alleged paid time off compensation; (iv) $3,077 in alleged unpaid sick time compensation; (v) $26,077 in waiting-time penalties; (vi) $91,000 in unspecified expense reimbursement; (vii) $300,000 in alleged cash bonuses ($100,000 per year) based on DSS’s performance in 2017, 2018 and 2019; and (viii) a $450,000 performance bonus based on the result of certain alleged net proceeds from patent infringement litigation Maiden Biosciences Litigation On February 15, 2021, Maiden Biosciences, Inc. (“Maiden”) commenced an action against DSS, Inc. (“DSS”), Decentralized Sharing Systems, Inc. (“Decentralized”), HWH World, Inc. (“HWH”), RBC Life International, Inc. (RBC International) (together, the “DSS Defendants”), Frank D. Heuszel (“Heuszel”), RBC Life Sciences, Inc (“RBC”), Steven E. Brown, Clinton Howard, and Andrew Howard (collectively, “Defendants”). The lawsuit is currently pending in the United States District Court Northern District of Texas, Dallas Division, and is styled and numbered Maiden Biosciences, Inc. v. Document Security Stems, Inc., et al., Case No. 3:21-cv-00327. This lawsuit relates to two promissory notes executed by RBC in the 4 th . On March 30, 2021, Defendants DSS, Decentralized, HWH, RBC International, and Heuszel filed a motion to dismiss seeking to dismiss Maiden’s unjust enrichment, exemplary damages, and RICO claims against DSS, Decentralized, HWH, RBC Life International, Inc., and Heuszel, as well as Maiden’s fraudulent transfer claims against DSS and RBC International. On August 9, 2021, the Court then entered an order granting in part the motion to dismiss filed on behalf of DSS, Decentralized, HWH, RBC International, and Heuszel. Among other things, the Court held that Maiden failed to plausibly plead certain causes of action, including (1) the civil RICO claim against DSS, Decentralized, HWH, RBC International, and Heuszel, (2) the TUFTA claim against DSS, and (3) the unjust enrichment claim against DSS and RBC International. Notably, the Court declined the request to dismiss the TUFTA claim against RBC International. On September 3, 2021, Maiden filed its first amended complaint, asserting a single cause of action against the DSS Defendants, Heuszel, and RBC for an alleged TUFTA violation. Generally, Maiden sought the same relief requested in its original complaint. Maiden, however, abandoned its request for treble damages. On September 17, 2021, the DSS Defendants filed a motion to dismiss the amended complaint seeking to dismiss Maiden’s TUFTA claim to the extent it seeks to avoid a transfer of assets owned by any of RBC’s subsidiaries, including but not limited to RBC Life Sciences USA, Inc. (“RBC USA”). Further, the motion to dismiss sought the dismissal of Maiden’s TUFTA claim against Heuszel. On November 19, 2021, the Court granted the motion to dismiss in part, dismissing Maiden’s claim against Heuszel and determined Maiden failed to plead that it was a creditor of RBC USA or RBC’s other subsidiaries. However, the Court permitted Maiden to replead once again. On December 17, 2021, Maiden filed its second amended complaint which asserted a single TUFTA claim against only the DSS Defendants, RBC, and RBC USA. During the discovery period, the Parties conducted written discovery, production of documents, and depositions of fact witnesses and expert witnesses. The discovery period closed on August 9, 2022. The DSS Defendants have engaged Stout Risius Ross, LLC (“Stout”) to provide expert opinions regarding the value of the assets at issue. The trial in this matter began on December 12, 2022. The Company vigorously defended its position that Maiden should recover nothing on its TUFTA claim. The DSS Defendants’ experts at Stout provided expert opinions regarding the value of the assets at issue and the deficiencies with Maiden’s designated expert’s opinions. The jury returned a verdict in favor of Maiden, and the Court entered a judgment on December 20, 2022. The DSS Defendants filed post-judgment motions seeking reversal of the judgment for several reasons, including that: (1) the evidence does not support Maiden’s claim against the Company; (2) recovery of exemplary damages under TUFTA is unsupported; and (3) the evidence established that the DSS Defendants are entitled to judgment in their favor on their affirmative defenses. After the DSS Defendants filed their post-judgment motions, the case was settled for $8.75 million, the Court’s December 20, 2022 judgment was vacated, and the case was dismissed with prejudice. In addition to the foregoing, we may become subject to other legal proceedings that arise in the ordinary course of business and have not been finally adjudicated. Adverse decisions in any of the foregoing may have a material adverse effect on our results of operations, cash flows or our financial condition. The Company accrues for potential litigation losses when a loss is probable and estimable. License Agreement – On March 19, 2022, Impact BioMedical entered into a License Agreement (“Equivir License”) with a third-party (“Licensee”) where the Licensor is granted the right, amongst other things, to develop, commercialize, and sell the Company’s Equivir technology. In exchange, the Licensee shall pay the Company a royalty of 5.5% of net sales. Under the terms of the Equivir Agreement, the Company shall reimburse the Licensee for 50% of the development costs provided that the development costs shall not exceed $ 1,250,000 Contingent Litigation Payments Contingent Payments

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	17. DISCONTINUED OPERATIONS On May 7, 2021, the Company completed the sale of 100 5,000,000 3 1.5 0.5 0.5 2,333,000

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	18. SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information for the years ended December 31: SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION 2022 2021 Cash paid for interest $ 3,270,000 $ - Non-cash investing and financing activities: Termination of right of use lease asset $ - $ (744,000 ) Termination of right of use lease liability $ - $ 744,000 Shares received for loan origination fee $ - $ (3,000,000 ) Shares received for prepaid loan interest $ - $ (2,440,000 ) Right of use asset $ 9,568,000 $ - Acquisition of APB net assets $ - 38,765,000 Shares issued in lieu of bonus cash $ 6,221,000 $ - Purchase of notes receivable with Company stock $ 8,717,000 $ - Purchase of marketable security with Company stock $ 7,169,000 $ -

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENT INFORMATION	19. SEGMENT INFORMATION The Company’s nine businesses lines are organized, managed, and internally reported as five Our segment structure presented below represents a change from the prior year for the inclusion of our Biotechnology, Securities, and Commercial Lending segments and the removal of our Plastics segment, Digital Group and IP Technology Management segment as the Plastics segment was discontinued in 2020, DSS Digital was sold and discontinued in May 2021 and activities surrounding our IP Technology Management segment have significantly decreased. The amounts for these segments have been included in the Corporate reporting segment for the year ended December 31, 2022 and 2021, as necessary, below for reconciliation purposes. Approximate information concerning the Company’s operations by reportable segment for the twelve months ended December 31, 2022 and 2021 is as follows. The Company relies on intersegment cooperation and management does not represent that these segments, if operated independently, would report the results contained herein: SCHEDULE OF OPERATIONS BY REPORTABLE SEGMENT Year Ended December 31, 2022 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 17,973,000 $ 764,000 $ 21,989,000 $ - $ 6,581,000 $ - $ 47,307,000 Depreciation and amortization 715,000 - 413,000 1,113,000 9,093,000 129,000 11,463,000 Cost of revenue 16,960,000 1,041,000 9,828,000 - 8,995,000 639,000 37,463,000 Interest expense 140,000 - 1,000 - 2,769,000 - 2,910,000 Interest Income 2,000 12,000 18,000 378,000 204,000 15,000 629,000 Stock based compensation 1,000 - - - - 3,000 4,000 Net income (loss) from continuing operations (1,234,000 ) (459,000 ) (40,182,000 ) (7,462,000 ) (8,240,000 ) (12,037,000 ) (69,664,000 ) Capital expenditures 1,612,000 - 384,000 276,000 18,000 4,000 2,294,000 Identifiable assets 24,641,000 48,240,000 27,526,000 53,069,000 83,873,000 11,566,000 248,915,000 Year Ended December 31,2021 Product Packaging Commercial Lending Direct Biotechnology Securities Corporate Total Revenue $ 15,315,000 $ 250,000 $ 3,379,000 $ 83,000 $ 1,196,000 $ 52,000 $ 20,275,000 Depreciation and amortization 612,000 - 461,000 1,113,000 1,833,000 303,000 4,236,000 Cost of revenue 13,087,000 - 1,401,000 - 2,227,000 109,000 16,824,000 Interest expense 62,000 - 2,000 1,000 114,000 17,000 196,000 Stock based compensation 3,000 - - - - 43,000 46,000 Net income (loss) from continuing operations 710,000 (303,000 ) (17,709,000 ) (2,536,000 ) (4,582,000 ) (11,749,000 ) (36,084,000 ) Capital expenditures 4,296,000 - 9,798,000 - 56,794,000 189,000 71,077,000 Identifiable assets 23,575,000 32,964,000 50,659,000 56,425,000 64,701,000 54,383,000 282,707,000 International revenue, which consists of sales to customers with operations in Canada, Western Europe, Latin America, Africa, the Middle East and Asia comprised 11.0 11.0 The following tables disaggregate our business segment revenues by major source: Printed Products Revenue Information: SCHEDULE OF DISAGGREGATION OF REVENUE Twelve months ended December 31, 2022 Packaging Printing and Fabrication $ 17,499,000 Commercial and Security Printing 474,000 Total Printed Products $ 17,973,000 Twelve months ended December 31, 2021 Packaging Printing and Fabrication $ 15,187,000 Commercial and Security Printing 352,000 Total Printed Products $ 15,539,000 Direct Marketing Twelve months ended December 31, 2022 Direct Marketing Internet Sales $ 21,989,000 Total Direct Marketing $ 21,989,000 Twelve months ended December 31, 2021 Direct Marketing Internet Sales $ 3,259,000 Total Direct Marketing $ 3,259,000 Rental Income Twelve months ended December 31, 2022 Rental income $ 6,287,000 Total Rental Income $ 6,287,000 Twelve months ended December 31, 2021 Rental income $ 1,203,000 Total Rental Income $ 1,203,000 Commission Income Twelve months ended December 31, 2022 Commission income $ 294,000 Total commission income $ 294,000 Twelve months ended December 31, 2021 Commission income $ - Total commission income $ - Management Fee Income Twelve months ended December 31, 2022 Management fee income $ 134,000 Total Management fee income $ 134,000 Twelve months ended December 31, 2021 Management fee income $ 24,000 Total Management fee income $ 24,000 Net Investment Income Twelve months ended December 31, 2022 Net investment income $ 630,000 Total Net Investment Income $ 630,000 Twelve months ended December 31, 2021 Net investment income $ 250,000 Total Net Investment Income $ 250,000

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	20. Related Party Transactions The Company owns 127,179,291 4 3,319,000 4,909,000 1,590,000 1,920,000 On March 2, 2020, AMRE entered into a $ 200,000 8.0 5.00 200,000 On March 18, 2021, the Company entered into an agreement with Alset EHome International, Inc. (“Seller”), a related party, to purchase from the Seller’s its wholly owned subsidiary Impact Oncology PTE Ltd. (“IOPL”) for a purchase price $ 2,480,000 2,480,000 250,000 On August 28, 2020, the Company’s wholly owned subsidiary, DSS Securities, Inc. entered into a corporate venture to form and operate a real estate title agency, under the name of Alset Title Company, Inc, a Texas corporation (“ATC”). DSS Securities, Inc. shall own 70% of this venture with the other two shareholders being attorneys necessary to the state application and permitting process. The Company’s CEO, who is a licensed attorney, has a stated non-compensated 15% ownership interest in the venture. There was minimal activity for the year ended December 31, 2022. On September 9, 2021, the Company finalized a stock purchase agreement (the “SPA”) with American Pacific Bancorp (“APB”), which provided for an investment of $ 40,000,200 6,666,700 0.01 6.00 53 36,000 895,000 361,000 2 On October 27, 2021, HWH World, Inc., a subsidiary of the Company entered a revolving loan commitment (“Note 8”) with Borrower 8, a company registered in Taiwan. Note 8 has a principal balance of $ 52,000 December 31, 2021 63,000 52,000 18 On October 13, 2021, LVAM entered into loan agreement with BMIC (“BMIC Loan”), a related party, whereas LVAM borrowed the principal amount of $ 3,000,000 , with interest to be charged at a variable rate to be adjusted at the maturity date. The BMIC Loan matures on October 12, 2022 , and contains an auto renewal period of three months. As of December 31, 2022 and December 31, 2021, $ 3,000,000 is included in Current portion of long-term debt, net on the consolidated balance sheet. On October 13, 2021, LVAM entered into loan agreement with Lee Wilson Tsz Kin (“Wilson Loan”), a related party, whereas LVAM borrowed the principal amount of $ 3,000,000 3,000,000 On November 2021, AMRE entered into a convertible promissory note (“Alset Note”) with Alset International Limited (“Alset International”), a related party, for the principal amount of $ 8,350,000 . The Alset Note accrues interest at 8% per annum and matures in December 2023 , with interest due quarterly and the principal due at maturity. Principal and interest of approximately $ 8,469,000 is included in long-term debt, net on the accompanying consolidated balance sheet on December 31, 2022. 21,366,177 8,350,000 367,400 On February 28, 2022, DSS entered into an Amendment to Stock Purchase Agreement (the “Amendment”) with its shareholder Alset EHome International Inc. (“AEI”), pursuant to which the Company and AEI have agreed to amend certain terms of the Stock Purchase Agreement dated January 25, 2022 (the “SPA”). Pursuant to the SPA, AEI had agreed to purchase up to 44,619,423 0.3810 17,000,000 3,986,877 1,519,000 In October 2017, Sharing Services issued a Convertible Promissory Note in the principal amount of $ 50,000 333,333 333,333 0.15 78,635.62 On May 17, 2022, the shareholders of the Company approved the acquisition of 62,122,908 17,570,948 0.34

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	21. SUBSEQUENT EVENTS On March 30, 2023, Premier Packaging, a subsidiary of the Company entered into a loan and security agreement with Union Bank & Trust Company for the principal amount of $ 790,000 7.44 14,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation
Use of Estimates	Use of Estimates
Reclassifications	Reclassifications
Cash Equivalents	Cash Equivalents
Accounts Receivable	Accounts Receivable 29,000 20,000
Fair Value of Financial Instruments	Fair Value of Financial Instruments – ● Level 1, defined as observable inputs such as quoted prices 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. The carrying amounts reported in the consolidated balance sheet of cash and cash equivalents, accounts receivable, prepaids, accounts payable and accrued expenses approximate fair value because of the immediate or short-term maturity of these financial instruments. Marketable securities classify as a Level 1 fair value financial instrument. The fair value of notes receivable approximates their carrying value as the stated or discounted rates of the notes do not reflect recent market conditions. The fair value of revolving credit lines notes payable and long-term debt approximates their carrying value as the stated or discounted rates of the debt reflect recent market conditions. The fair value of investments where the fair value is not considered readily determinable, are carried at cost.
Inventory	Inventory 742,000 388,000
Notes receivable, unearned interest, and related recognition	Notes receivable, unearned interest, and related recognition
Investments	Investments
Property, Plant and Equipment	Property, Plant and Equipment
Investments in real estate, net	Investments in real estate, net
Leases	Leases The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period incurred. The Company has elected to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities.
Impairment of Long-Lived Assets and Goodwill	Impairment of Long-Lived Assets and Goodwill
Goodwill	Goodwill 1,769,000 29,744,000 25,093,000 3,257,000 1,274,000
Intangible Assets	Intangible Assets
Revenue	Revenue - The Company recognizes its revenue based on when the title passes to the customer or when the service is completed and accepted by the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for shipped product or service provided. Sales and other taxes billed and collected from customers are excluded from revenue. The Company recognizes rental income associated with its REIT, net of amortization of favorable/unfavorable lease terms relative to market and includes rental abatements and contractual fixed increases attributable to operating leases, where collection has been considered probable, on a straight-line basis over the term of the related lease. The Company recognizes net investment income from its investment banking line of business as interest and management fees related to loans managed for third parties As of December 31, 2022, the Company had no unsatisfied performance obligations for contracts with an original expected duration of greater than one year. Pursuant to Topic 606, the Company has applied the practical expedient with respect to disclosure of the deferral and future expected timing of revenue recognition for transaction price allocated to remaining performance obligations. The Company elected the practical expedient allowing it to not recognize as a contract asset the commission paid to its salesforce on the sale of its products as an incremental cost of obtaining a contract with a customer but rather recognize such commission as expense when incurred as the amortization period of the asset that the Company would have otherwise recognized is one year or less.
Costs of revenue	Costs of revenue -
Shipping and Handling Costs	Shipping and Handling Costs
Share-Based Payments	Share-Based Payments
Sales Commissions	Sales Commissions no
Contingent Legal Expenses	Contingent Legal Expenses -
Research and Development	Research and Development 1,256,000 1,080,000
Income Taxes	Income Taxes
Loss Per Common Share	Loss Per Common Share - The Company presents basic and diluted (loss) earnings per share. Basic (loss) earnings per share reflect the actual weighted average of shares issued and outstanding during the period. Diluted (loss) earnings per share are computed including the number of additional shares from outstanding warrants, stock options and preferred stock that would have been outstanding if dilutive potential shares had been issued and is calculated utilizing the treasury stock method. In a loss period, the calculation for basic and diluted (loss) earnings per share is the same, as the impact of potential common shares is anti-dilutive. For the twelve months ended December 31, 2022 and 2021, potential dilutive instruments include both warrants and options of 5,000 and 15,486 shares respectively.
Concentration of Credit Risk	Concentration of Credit Risk As of December 31, 2021, two customers accounted for approximately 27 14 29 19 As of December 31, 2022, two customers accounted for approximately 14% 36
Acquisitions	Acquisitions Acquisition of assets are recorded at their relative fair value based on total accumulated costs of the acquisition. Direct acquisition-related costs are expensed as incurred. This includes all costs related to finding, analyzing and negotiating a transaction. The allocation of the purchase price is an area that requires judgment and significant estimates. Tangible and intangible assets include land, building and improvements, furniture, fixtures and equipment, acquired above market and below market leases, in-place lease value (if applicable). Acquisition-date fair values of assets and assumed liabilities are determined based on replacement costs, appraised values, and estimated fair values using methods similar to those used by independent appraisers and that use appropriate discount and/or capitalization rates and available market information.
Business Combinations	Business Combinations
Discontinued Operations	Discontinued Operations 100
Newly Adopted Accounting Pronouncements	Newly Adopted Accounting Pronouncements - In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments-Credit Losses (Topic 326)”, which requires entities to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost. The Company adopted this pronouncement for year ended January 1, 2022. See Note 5.
Allowance For Loans And Lease Losses	Allowance For Loans And Lease Losses ASU No.2016-13 – Credit Losses”
Continuing Operations and Going Concern	Continuing Operations and Going Concern 19.3 Aside from its $ 19.3 27.3 11.2 55 30 50 15 40.2 The Company’s management intends to take actions necessary to continue as a going concern. Management’s plans concerning these matters includes, among other things, continued growth among our operating segments, and tightly controlling operating costs and reducing spending growth rates wherever possible to return to profitability. In addition, the Company has taken steps, and will continue to take measures, to materially reduce the expenses and cash burn at all corporate and business line levels. At the Company’s current operating levels and capital usage, we believe that without any further acquisition or investments, our $ 19.3 27.3 11.2

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventory consisted of the following as of December 31: SCHEDULE OF INVENTORY 2022 2021 Finished Goods $ 6,779,000 $ 7,745,000 Work in Process 403,000 512,000 Raw Materials 1,281,000 392,000 Inventory Gross $ 8,463,000 $ 8,649,000 Less allowance for obsolescence (742,000 ) (388,000 ) Inventory Net $ 7,721,000 $ 8,261,000

Provision for Credit Losses (Ta

Provision for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2022
Provision For Credit Losses
SCHEDULE OF LOAN LOSS RESERVE	The following table identifies the loan loss reserve for the period ending December 31, 2022: SCHEDULE OF LOAN LOSS RESERVE General Loan Portfolio Reserve $ 145,000 Specific Loan Reserves $ 896,000 Total $ 1,041,000

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, All Other Investments [Abstract]
SCHEDULE OF CASH AND MARKETABLE SECURITIES BY SIGNIFICANT INVESTMENT CATEGORY	The following tables show the Company’s cash and marketable securities by significant investment category as of December 31: SCHEDULE OF CASH AND MARKETABLE SECURITIES BY SIGNIFICANT INVESTMENT CATEGORY 2022 Adjusted Cost Unrealized Gain/Loss Fair Value Cash And Cash Equivalents Marketable Securities Investments Cash $ 19,226,000 $ - $ 19,226,000 $ 19,226,000 $ - $ - Level 1 Money Market Funds 64,000 - 64,000 64,000 - - Marketable Securities 36,263,000 (3,659,000 ) 27,307,000 - 27,307,000 - Level 2 Warrants 3,318,000 - 140,000 - - 140,000 Convertible securities 1,023,000 - 39,000 - - 39,000 Total $ 59,894,000 $ (3,659,000 ) $ 46,776,000 $ 19,290,000 $ 27,307,000 $ 179,000 2021 Adjusted Cost Unrealized Gain/(Loss) Fair Value Cash and Cash Equivalents Marketable Securities Investment Cash $ 50,286,000 $ - $ 50,286,000 $ 50,286,000 $ - $ - Level 1 Money Market Funds 6,309,000 - 6,309,000 6,309,000 - - Marketable Securities 12,993,000 1,554,000 14,537,000 - 14,537,000 - Level 2 Warrants 3,318,000 - 3,318,000 - - 3,318,000 Convertible securities 1,023,000 - 1,023,000 - - 1,023,000 Total $ 73,929,000 $ 1,554,000 $ 75,473,000 $ 56,595,000 $ 14,537,000 $ 4,341,000

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2022
Sharing Services Global Corporation [Member]
Business Acquisition [Line Items]
SCHEDULE OF BUSINESS ACQUISITION, PRO FORMA INFORMATION	The following summary, prepared on a proforma basis, combines the consolidated results of operations of the Company with those of SHRG as if the acquisition took place on January 1. The pro forma consolidated results include the impact of certain adjustments. SCHEDULE OF BUSINESS ACQUISITION, PRO FORMA INFORMATION 2021 (unaudited) Revenue $ 61,784,000 Net (loss)/income $ (37,236,000 ) Basic (loss)/earnings per share $ (0.72 ) Diluted (loss)/earnings per share $ (0.72 )
Sentinel Brokers Company Inc [Member]
Business Acquisition [Line Items]
SCHEDULE OF BUSINESS ACQUISITION, PRO FORMA INFORMATION	The following summary, prepared on a proforma basis, combines the consolidated results of operations of the Company with those of Sentinel Co as if the acquisition took place on January 1. The pro forma consolidated results include the impact of certain adjustments. SCHEDULE OF BUSINESS ACQUISITION, PRO FORMA INFORMATION 2022 (unaudited) 2021 (unaudited) Revenue $ 49,076,804 $ 21,144, 000 Net loss $ (61,680,088 ) $ (36,202,377 ) Basic loss per share $ (0.55 ) $ (0.70 ) Diluted loss per share $ (0.55 ) $ (0.70 )

PROPERTY PLANT AND EQUIPMENT _2

PROPERTY PLANT AND EQUIPMENT and INVESTMENT IN REAL ESTATE, NET (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment consisted of the following as of December 31, 2022: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT Estimated Useful Life 2022 2021 Machinery and equipment 5 10 $ 9,170,000 $ 7,005,000 Building and improvements 28 39 5,103,000 11,234,000 Land 1,817,000 185,000 Furniture and fixtures 7 501,000 397,000 Software and websites 3 320,000 1,099,000 Construction in progress 667,000 4,208,000 Total Cost 17,578,000 24,128,000 Less accumulated depreciation 4,187,000 6,454,000 Property, plant and equipment, net $ 13,391,000 $ 17,674,000
SCHEDULE OF INVESTMENT IN REAL ESTATE	Real Estate consisted of the following at December 31: SCHEDULE OF INVESTMENT IN REAL ESTATE Estimated Useful Life 2022 2021 Building and improvements 1 30 $ 42,665,000 $ 42,073,000 Land 14,861,000 14,721,000 Total Cost 57,526,000 56,794,000 Less: accumulated depreciation 2,497,000 420,000 Investment in real estate $ 55,029,000 $ 56,374,000

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	Intangible assets are comprised of the following as of December 31: SCHEDULE OF INTANGIBLE ASSETS 2022 2021 Useful Life Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Developed technology assets 20 $ 22,260,000 $ 2,226,000 $ 20,034,000 $ 22,260,000 $ 1,113,000 $ 21,147,000 Acquired intangibles customer lists, licenses, site/tenant improvements, in-place and favorable or unfavorable leases 1 11 20,023,000 9,397,000 10,626,000 19,529,000 2,162,000 17,367,000 Acquired intangibles patents and patent rights 500,000 500,000 - 500,000 500,000 - Patent application costs Varied (1) 1,052,000 972,000 80,000 1,052,000 936,000 116,000 $ 43,835,000 $ 13,095,000 $ 30,740,000 $ 43,341,000 $ 4,711,000 $ 38,630,000
SCHEDULE OF ESTIMATED FUTURE AMORTIZATION OF INTANGIBLE ASSETS	Expected amortization for each of the five succeeding fiscal years is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION OF INTANGIBLE ASSETS Year Amount 2023 2,421,000 2024 2,146,000 2025 2,353,000 2026 2,025,000 2027 2,368,000

ACCRUED EXPENSES AND DEFERRED_2

ACCRUED EXPENSES AND DEFERRED REVENUE (Tables)	12 Months Ended
	Dec. 31, 2022
Accrued Expenses And Deferred Revenue
SUMMARY OF ACCRUED EXPENSES AND DEFERRED REVENUE	Accrued expenses and deferred revenue consist of the following for the year ended December 31: SUMMARY OF ACCRUED EXPENSES AND DEFERRED REVENUE 2022 2021 Customer deposits $ 188,000 $ 160,000 Deferred revenue 519,000 1,348,000 Accrued wages 4,014,000 11,992,000 Employee stock warrants liabilities - 1,070,000 Settlement liability 8,974,000 342,000 Uncertain tax positions 926,000 922,000 Accrued expenses 4,535,000 4,024,000 Income tax payable 172,000 - Sales tax payable 12,000 1,322,000 Accrued expenses and deferred revenue $ 19,340,000 $ 21,180,000

SHORT TERM AND LONG-TERM DEBT (

SHORT TERM AND LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE AND LONG-TERM DEBT	A summary of scheduled principal payments of long-term debt, not including revolving lines of credit, subsequent to December 31, 2022 are as follows: SCHEDULE OF NOTES PAYABLE AND LONG-TERM DEBT Year Amount 2023 $ 46,869,000 2024 3,692,000 2025 736,000 2026 769,000 2027 805,000 Thereafter 4,561,000

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
SCHEDULE OF WARRANT ACTIVITY	Stock Warrants SCHEDULE OF WARRANT ACTIVITY 2022 2021 Weighted Weighted Average Average Exercise Exercise Warrants Price Warrants Price Outstanding at January 1: 3,556 $ 30.00 36,514 $ 33.92 Granted during the year - - - - Lapsed/terminated (3,556 ) 30.00 (32,958 ) 34.35 Outstanding at December 31: - $ - 3,556 $ 30.00 Exercisable at December 31: - $ - 3,556 $ 30.00 Weighted average months remaining - - - 8.4
SUMMARY OF STOCK OPTION ACTIVITY UNDER STOCK OPTION AND INCENTIVE PLANS	The following is a summary with respect to options outstanding as of December 31, 2022 and 2021 and activity during the years then ended: SUMMARY OF STOCK OPTION ACTIVITY UNDER STOCK OPTION AND INCENTIVE PLANS 2022 2021 Number of Options Weighted Average Exercise Price Weighted Average life Remaining (Years) Number of Options Weighted Average Exercise Price Weighted Average life Remaining (Years) Outstanding at January 1, 11,930 $ 218.39 19,264 $ 150.30 Lapsed/terminated (6,930 ) 344.58 (7,334 ) 39.85 Outstanding at December 31, 5,000 $ 43.50 0.54 11,930 $ 218.39 2.2 Exercisable at December 31, 5,000 $ 43.50 0.54 11,930 $ 218.39 2.2 Expected to vest at December 31, - $ - 6,597 $ 199.07 Aggregate intrinsic value of outstanding options at December 31, $ - $ - Aggregate intrinsic value of exercisable options at December 31, $ - $ - Aggregate intrinsic value of options expected to vest at December 31, $ - $ -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF INCOME TAX PROVISION	The provision (benefit) for income taxes consists of the following: SCHEDULE OF INCOME TAX PROVISION 2022 2021 Currently payable: Federal $ 15,000 $ - State - - Foreign 119,000 - Total currently payable 134,000 - Deferred: Federal (14,839,000 ) (5,336,000 ) State (492,000 ) (778,000 ) Foreign (58,000 ) (123,000 ) Total deferred (15,390,000 ) (6,237,000 ) Less: increase in allowance 15,427,000 2,739,000 Net deferred 38,000 (3,498,000 ) Less: tax effect of discontinued operations - (533,000 ) Total income tax loss (benefit) $ 172,000 $ (4,032,000 )
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	Individual components of deferred tax assets and liabilities are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 2022 2021 Deferred tax assets: Net operating loss carry forwards $ 24,975,000 $ 14,453,000 Unrealized loss on securities 5,753,000 2,598,000 Equity issued for services 190,000 189,000 Goodwill and other intangibles 34,000 21,000 Investment in pass-through entity 11,000 11,000 Deferred revenue 176,000 176,000 Operating Lease Liability 1,935,000 47,000 Depreciation and amortization 24,000 5,000 Other 696,000 620,000 Gross deferred tax assets 33,794,000 18,120,000 Deferred tax liabilities: Goodwill and other intangibles 2,822,000 4,143,000 Depreciation and amortization (194,000 ) - Right -of-use asset 1,846,000 47,000 Gross deferred tax liabilities 4,474,000 4,190,000 Less: valuation allowance (29,357,000 ) (13,929,000 ) Net deferred tax liabilities $ (38,000 ) $ -
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION	The differences between the United States statutory federal income tax rate and the effective income tax rate in the accompanying consolidated statements of operations are as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION 2022 2021 Statutory United States federal rate 21.0 % 21.0 % State income taxes net of federal benefit 0.51 % 1.3 % Permanent differences 0.03 % - % Other .93 % (1.1 )% Foreign taxes (0.07 )% - % Change in valuation allowance (22.66 )% (7.7 )% Effective rate (0.25 )% 9.8 %

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER OPERATING LEASES	Future minimum lease payments as of December 31, 2022 are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER OPERATING LEASES Totals 2023 $ 1,146,000 2024 915,000 2025 883,000 2026 899,000 2027 916,000 2028 1,076,000 After 4,912,000 Total lease payments 10,747,000 Less: Imputed Interest (2,131,000 ) Present value of remaining lease payments $ 8,616,000 Current $ 796,000 Noncurrent $ 7,820,000 Weighted-average remaining lease term (years) 14.5 Weighted-average discount rate 4.3 %

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION	Supplemental cash flow information for the years ended December 31: SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION 2022 2021 Cash paid for interest $ 3,270,000 $ - Non-cash investing and financing activities: Termination of right of use lease asset $ - $ (744,000 ) Termination of right of use lease liability $ - $ 744,000 Shares received for loan origination fee $ - $ (3,000,000 ) Shares received for prepaid loan interest $ - $ (2,440,000 ) Right of use asset $ 9,568,000 $ - Acquisition of APB net assets $ - 38,765,000 Shares issued in lieu of bonus cash $ 6,221,000 $ - Purchase of notes receivable with Company stock $ 8,717,000 $ - Purchase of marketable security with Company stock $ 7,169,000 $ -

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SCHEDULE OF OPERATIONS BY REPORTABLE SEGMENT	Approximate information concerning the Company’s operations by reportable segment for the twelve months ended December 31, 2022 and 2021 is as follows. The Company relies on intersegment cooperation and management does not represent that these segments, if operated independently, would report the results contained herein: SCHEDULE OF OPERATIONS BY REPORTABLE SEGMENT Year Ended December 31, 2022 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 17,973,000 $ 764,000 $ 21,989,000 $ - $ 6,581,000 $ - $ 47,307,000 Depreciation and amortization 715,000 - 413,000 1,113,000 9,093,000 129,000 11,463,000 Cost of revenue 16,960,000 1,041,000 9,828,000 - 8,995,000 639,000 37,463,000 Interest expense 140,000 - 1,000 - 2,769,000 - 2,910,000 Interest Income 2,000 12,000 18,000 378,000 204,000 15,000 629,000 Stock based compensation 1,000 - - - - 3,000 4,000 Net income (loss) from continuing operations (1,234,000 ) (459,000 ) (40,182,000 ) (7,462,000 ) (8,240,000 ) (12,037,000 ) (69,664,000 ) Capital expenditures 1,612,000 - 384,000 276,000 18,000 4,000 2,294,000 Identifiable assets 24,641,000 48,240,000 27,526,000 53,069,000 83,873,000 11,566,000 248,915,000 Year Ended December 31,2021 Product Packaging Commercial Lending Direct Biotechnology Securities Corporate Total Revenue $ 15,315,000 $ 250,000 $ 3,379,000 $ 83,000 $ 1,196,000 $ 52,000 $ 20,275,000 Depreciation and amortization 612,000 - 461,000 1,113,000 1,833,000 303,000 4,236,000 Cost of revenue 13,087,000 - 1,401,000 - 2,227,000 109,000 16,824,000 Interest expense 62,000 - 2,000 1,000 114,000 17,000 196,000 Stock based compensation 3,000 - - - - 43,000 46,000 Net income (loss) from continuing operations 710,000 (303,000 ) (17,709,000 ) (2,536,000 ) (4,582,000 ) (11,749,000 ) (36,084,000 ) Capital expenditures 4,296,000 - 9,798,000 - 56,794,000 189,000 71,077,000 Identifiable assets 23,575,000 32,964,000 50,659,000 56,425,000 64,701,000 54,383,000 282,707,000
SCHEDULE OF DISAGGREGATION OF REVENUE	Printed Products Revenue Information: SCHEDULE OF DISAGGREGATION OF REVENUE Twelve months ended December 31, 2022 Packaging Printing and Fabrication $ 17,499,000 Commercial and Security Printing 474,000 Total Printed Products $ 17,973,000 Twelve months ended December 31, 2021 Packaging Printing and Fabrication $ 15,187,000 Commercial and Security Printing 352,000 Total Printed Products $ 15,539,000 Direct Marketing Twelve months ended December 31, 2022 Direct Marketing Internet Sales $ 21,989,000 Total Direct Marketing $ 21,989,000 Twelve months ended December 31, 2021 Direct Marketing Internet Sales $ 3,259,000 Total Direct Marketing $ 3,259,000 Rental Income Twelve months ended December 31, 2022 Rental income $ 6,287,000 Total Rental Income $ 6,287,000 Twelve months ended December 31, 2021 Rental income $ 1,203,000 Total Rental Income $ 1,203,000 Commission Income Twelve months ended December 31, 2022 Commission income $ 294,000 Total commission income $ 294,000 Twelve months ended December 31, 2021 Commission income $ - Total commission income $ - Management Fee Income Twelve months ended December 31, 2022 Management fee income $ 134,000 Total Management fee income $ 134,000 Twelve months ended December 31, 2021 Management fee income $ 24,000 Total Management fee income $ 24,000 Net Investment Income Twelve months ended December 31, 2022 Net investment income $ 630,000 Total Net Investment Income $ 630,000 Twelve months ended December 31, 2021 Net investment income $ 250,000 Total Net Investment Income $ 250,000

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)

12 Months Ended

May 17, 2022

Mar. 09, 2022

Feb. 28, 2022

Jan. 24, 2022

Dec. 23, 2021

Sep. 13, 2021

Sep. 09, 2021

Dec. 31, 2022

Dec. 31, 2021

Jul. 02, 2022

Feb. 18, 2022

Aug. 01, 2021

May 13, 2021

Jul. 31, 2020

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock par value

$ 0.02

$ 0.02

Issuance of common stock, net

$ 17,405,000

$ 121,780,000

Debt instrument, face amount

$ 6,155,000

Number of shares issued for acquisition

17,570,948

Alset EHome International, Inc. [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued for convertible debt

21,366,177

Unpaid interest

$ 367,000

Alset International Limited [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued for convertible debt

21,366,177

Debt instrument, face amount

$ 8,350,000

Unpaid interest

367,400

American Medical REIT Inc. [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt instrument, face amount

8,350,000

Unpaid interest

$ 367,000

Alset EHome [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Share price

$ 0.34

Sharing Service Global Corp [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Equity method investment description of principal activities

On December 23, 2021, DSS purchased 50,000,000 shares at $0.06 per share of Sharing Services Global Corporation (“SHRG”) via a private placement. With this purchase, DSS increased its ownership of voting shares from approximately 47% of SHRG to approximately 58%.

Equity method investment ownership percentage

58%

20%

Sentinel Brokers LLC [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Equity method investment ownership percentage

75%

24.90%

Consulting Agreement [Member] | Warrant [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Equity method investment ownership percentage

64%

American Pacific Bancorp [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Investment amount

$ 40,000,000

American Pacific Bancorp [Member] | Common Class A [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock par value

$ 0.01

Sharing Services Global Corp [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock repurchased during period, shares

50,000,000

Share price

$ 0.06

True Partners Capital Holdings Limited [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Share price

$ 0.41

Number of shares issued for acquisition

62,122,908

Stock Purchase Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of common stock, net, shares

44,619,423

Shares issued price per share

$ 0.3810

Issuance of common stock, net

$ 17,000,000

Stock Purchase Agreement [Member] | Alset EHome International, Inc. [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of common stock, net, shares

3,986,877

44,619,423

Shares issued price per share

$ 0.3810

Issuance of common stock, net

$ 1,519,000

$ 17,000,000

Employee stock purchase plans

3,986,877

Payments for proceeds from previous acquisition

$ 1,519,000

Stock Purchase Agreement [Member] | American Pacific Bancorp [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Investment amount

$ 40,000,200

Number of shares issued on investment

6,666,700

Common stock par value

$ 0.01

Business acquisition, share price

$ 6

Issuance of common stock, net, shares

6,666,700

Stock Purchase Agreement [Member] | American Pacific Bancorp [Member] | Common Class A [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock par value

$ 0.01

Stock Purchase Agreement [Member] | Liquid Asset Limited Management Limited [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Business acquisition, description

Under the terms of this agreement, 4000 shares or 40% of the Company’s subsidiary Liquid Asset Limited Management Limited (“LVAM”), a Hong Kong company was transferred to HR1 whereas at the conclusion of the transaction DFMI would own 60% of LVAM and HR1 would own 40%. LVAM executes within reliable platforms and broad market access and uses proprietary systems and algorithms to trade liquid exchange-traded funds (ETFs), stocks, futures or crypto. Aimed at providing consistent returns while offering the unique ability to liquidate the portfolio within 5 to 10 minutes under normal market conditions, LVAM provides an array of advanced tools and products enabling customers to explore multiple opportunities, strengthen and diversify their portfolios, and meet their individual investing goals.

Consulting Agreement [Member] | Warrant [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock issued during period shares issued for services

50,000,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		12 Months Ended
	May 07, 2021	Dec. 31, 2022	Dec. 31, 2021	Aug. 01, 2021
Product Information [Line Items]
Reserve for doubtful accounts		$ 29,000	$ 20,000
Inventory		742,000	388,000
Goodwill		60,919,000	56,606,000
Sales commissions		0
Research and development		1,256,000	1,080,000
Sale of stock, percentage of ownership after transaction	100%
Cash		19,300,000
Marketable securities		27,300,000	27,300,000
Outstanding principal and interest		11,200,000	$ 11,200,000
Debt instrument, face amount				$ 6,155,000
Underwriters [Member] | Minimum [Member]
Product Information [Line Items]
Sale of stock consideration received on transaction		30,000,000
Underwriters [Member] | Maximum [Member]
Product Information [Line Items]
Sale of stock consideration received on transaction		$ 50,000,000
Impact BioMedical, Inc. [Member]
Product Information [Line Items]
Ownership percentage		55%
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage			27%
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage		14%	29%
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage			14%
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage		36%	19%
Share-Based Payment Arrangement, Option [Member]
Product Information [Line Items]
Anti dilutive securities excluded from computation of EPS		5,000	15,486
Warrant [Member]
Product Information [Line Items]
Anti dilutive securities excluded from computation of EPS		5,000	15,486
Premier Packaging Corp [Member]
Product Information [Line Items]
Goodwill		$ 1,769,000
American Pacific Bancorp [Member]
Product Information [Line Items]
Goodwill		29,744,000
Impact BioMedical, Inc. [Member]
Product Information [Line Items]
Goodwill		25,093,000
Sharing Services Global Corporation [Member]
Product Information [Line Items]
Goodwill		3,257,000
Sale of stock consideration received on transaction		15,000,000
Sentinel Brokers Company Inc [Member]
Product Information [Line Items]
Goodwill		1,274,000
Pinnacle Bank [Member]
Product Information [Line Items]
Debt instrument, face amount		$ 40,200,000

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Finished Goods	$ 6,779,000	$ 7,745,000
Work in Process	403,000	512,000
Raw Materials	1,281,000	392,000
Inventory Gross	8,463,000	8,649,000
Less allowance for obsolescence	(742,000)	(388,000)
Inventory Net	$ 7,721,000	$ 8,261,000

Notes Receivable (Details Narra

Notes Receivable (Details Narrative) - USD ($)

12 Months Ended

Aug. 29, 2022

Jul. 26, 2022

Dec. 28, 2021

Oct. 27, 2021

Oct. 25, 2021

Sep. 23, 2021

May 14, 2021

May 14, 2021

Dec. 31, 2022

May 09, 2022

Mar. 02, 2022

Jan. 24, 2022

Dec. 31, 2021

Aug. 01, 2021

Feb. 21, 2021

Feb. 08, 2021

Oct. 15, 2020

Short-Term Debt [Line Items]

Outstanding principal and interest

$ 11,200,000

$ 11,200,000

Financing Receivable, after Allowance for Credit Loss, Current

11,719,000

6,310,000

Debt instrument, face amount

$ 6,155,000

Reserve on notes

896,000

Note Six [Member]

Short-Term Debt [Line Items]

Debt interest rate

8%

Maturity date

Oct. 25, 2022

Notes receivable

896,000

784,000

Line of credit facility, maximum borrowing capacity

$ 3,000,000

Debt instrument description

This note contains an optional conversion feature allowing APB to convert the outstanding principal to a 10% membership interest.

Note Six [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 1,000,000

Note Seven [Member]

Short-Term Debt [Line Items]

Debt interest rate

12.50%

12.50%

Maturity date

May 15, 2023

Notes receivable

9,000

9,500

Notes payable

252,000

260,000

Note Seven [Member] | Promissory Note One [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 250,000

$ 250,000

Note Seven [Member] | Promissory Note Two [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

10,000

10,000

Note Eight [Member]

Short-Term Debt [Line Items]

Debt interest rate

18%

Maturity date

Dec. 31, 2021

Debt instrument, face amount

$ 52,000

Notes payable

63,000

52,000

Note Eight [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Notes payable

102,000

Note Nine [Member]

Short-Term Debt [Line Items]

Debt interest rate

12%

Maturity date

Dec. 28, 2022

Debt instrument, face amount

$ 700,000

Notes payable

701,000

700,000

Note Ten [Member]

Short-Term Debt [Line Items]

Debt interest rate

6%

Debt instrument, face amount

$ 100,000

Notes payable

106,000

Note Eleven [Member]

Short-Term Debt [Line Items]

Debt interest rate

8%

Notes receivable

446,250

Debt instrument, face amount

$ 892,500

Notes payable

874,000

Unamortized origination fees

25,000

Note Twelve [Member]

Short-Term Debt [Line Items]

Debt interest rate

10%

Debt instrument, face amount

$ 210,000

Notes payable

213,000

Note Thirteen [Member]

Short-Term Debt [Line Items]

Debt interest rate

8%

Maturity date

Aug. 29, 2025

Debt instrument, face amount

$ 100,000

Notes payable

100,000

NoteFourteen [Member]

Short-Term Debt [Line Items]

Debt interest rate

8%

Maturity date

Jul. 26, 2024

Debt instrument, face amount

$ 1,000,000

Notes payable

924,000

Unamortized origination fees

66,000

Convertible Promissory Note [Member] | Note One [Member]

Short-Term Debt [Line Items]

Outstanding principal and interest

0

39,000

$ 200,000

Debt interest rate

12%

Convertible Promissory Note [Member] | Note Two [Member]

Short-Term Debt [Line Items]

Outstanding principal and interest

829,000

$ 800,000

Debt interest rate

4%

Convertible Promissory Note [Member] | Note Three [Member]

Short-Term Debt [Line Items]

Outstanding principal and interest

$ 206,000

197,000

$ 206,000

Debt interest rate

6.50%

Maturity date

Feb. 19, 2024

Financing Receivable, after Allowance for Credit Loss, Current

$ 16,000

Notes receivable

190,000

197,000

Convertible Promissory Note [Member] | Note Four [Member]

Short-Term Debt [Line Items]

Outstanding principal and interest

$ 5,000,000

$ 5,000,000

5,420,000

5,081,000

Debt interest rate

6.65%

6.65%

Maturity date

May 01, 2023

Convertible Promissory Note [Member] | Note Four [Member] | Minimum [Member]

Short-Term Debt [Line Items]

Debt interest rate

18%

18%

Convertible Promissory Note [Member] | Note Five [Member]

Short-Term Debt [Line Items]

Debt interest rate

5.59%

Maturity date

Sep. 22, 2022

Debt instrument, face amount

$ 3,500,000

Notes payable

$ 3,701,000

$ 3,540,000

SCHEDULE OF LOAN LOSS RESERVE (

SCHEDULE OF LOAN LOSS RESERVE (Details) - American Pacific Bancorp [Member]	12 Months Ended
	Dec. 31, 2022 USD ($)
General Loan Portfolio Reserve [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 145,000
Nonperforming Financial Instruments [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	1,041,000
Nonperforming Financial Instruments [Member] | General Loan Portfolio Reserve [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	145,000
Nonperforming Financial Instruments [Member] | Specific Loan Reserves [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 896,000

Provision for Credit Losses (De

Provision for Credit Losses (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
General Loan Portfolio Reserve [Member] | American Pacific Bancorp [Member]
Financing Receivable, Past Due [Line Items]
Portfolio reserve	$ 145,000
Specific Loan Reserves [Member] | American Pacific Bancorp [Member] | Asili LLC [Member]
Financing Receivable, Past Due [Line Items]
Current nonaccrual loan balance	896,000
Loan [Member]
Financing Receivable, Past Due [Line Items]
Portfolio loan incurred	$ 12,641,000

SCHEDULE OF CASH AND MARKETABLE

SCHEDULE OF CASH AND MARKETABLE SECURITIES BY SIGNIFICANT INVESTMENT CATEGORY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash and Cash Equivalents [Line Items]
Adjusted Cost	$ 59,894,000	$ 73,929,000
Unrealized Gain/(Loss)	(3,659,000)	1,554,000
Fair Value	46,776,000	75,473,000
Cash and Cash Equivalents	19,290,000	56,595,000
Marketable Securities	27,307,000	14,537,000
Investments	179,000	4,341,000
Fair Value, Inputs, Level 2 [Member] | Convertible Securities [Member]
Cash and Cash Equivalents [Line Items]
Adjusted Cost	1,023,000	1,023,000
Unrealized Gain/(Loss)
Fair Value	39,000	1,023,000
Cash and Cash Equivalents
Marketable Securities
Investments	39,000	1,023,000
Fair Value, Inputs, Level 2 [Member] | Warrant [Member]
Cash and Cash Equivalents [Line Items]
Adjusted Cost	3,318,000	3,318,000
Unrealized Gain/(Loss)
Fair Value	140,000	3,318,000
Cash and Cash Equivalents
Marketable Securities
Investments	140,000	3,318,000
Cash [Member]
Cash and Cash Equivalents [Line Items]
Adjusted Cost	19,226,000	50,286,000
Unrealized Gain/(Loss)
Fair Value	19,226,000	50,286,000
Cash and Cash Equivalents	19,226,000	50,286,000
Marketable Securities
Investments
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and Cash Equivalents [Line Items]
Adjusted Cost	64,000	6,309,000
Unrealized Gain/(Loss)
Fair Value	64,000	6,309,000
Cash and Cash Equivalents	64,000	6,309,000
Marketable Securities
Investments
Marketable Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and Cash Equivalents [Line Items]
Adjusted Cost	36,263,000	12,993,000
Unrealized Gain/(Loss)	(3,659,000)	1,554,000
Fair Value	27,307,000	14,537,000
Cash and Cash Equivalents
Marketable Securities	27,307,000	14,537,000
Investments

Investments (Details Narrative)

Investments (Details Narrative) - USD ($)									1 Months Ended	9 Months Ended	12 Months Ended
	Jul. 22, 2021	Apr. 02, 2021	Mar. 18, 2021	Mar. 15, 2021	Dec. 30, 2020	Dec. 19, 2020	Sep. 10, 2020	Oct. 10, 2019	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Marketable securities											$ 27,300,000	$ 27,300,000
Unrealized gain loss on investments											(3,659,000)	1,554,000
Convertible debt											11,200,000	11,200,000
Investments											179,000	4,341,000
Gain (loss) on investments											(10,697,000)	(12,035,000)
Issuance of common stock, net of expenses											17,405,000	121,780,000
Investments equity method											162,000	1,080,000
Proceeds from Issuance of common stock											$ 1,519,000	$ 121,736,000
Share-based compensation arrangement by share-based payment award, options, exercises in period											0	0
Loss before tax											$ (69,490,000)	$ (40,201,000)
Vivacitas Agreement [Member]
Share-based compensation arrangement by share-based payment award, options, exercises in period	1,000,000
Stock issued during period, value, stock options exercised	$ 1,000,000
Investment cost											4,100,000	4,035,000
Investment ownership percentage	100%
Common Stock [Member]
Issuance of common stock, net of expenses											$ 858,000	$ 1,347,000
Issuance of common stock, net of expenses, shares											42,924,000	67,340,000
BMI Capital International LLC [Member]
Issuance of common stock, net of expenses							$ 100,000
Investments equity method											$ 19,500	$ 19,000
Oncology PTELtd [Member]
Options to purchase additional shares			250,000
Consideration transferred			$ 2,480,000
Vivacitas Oncology Inc [Member]
Business Acquisition, Share Price		$ 1
Stemtech Corporation [Member] | Securities Purchase Agreement [Member]
Debt interest rate									10%	10%
Investments									$ 1,400,000	$ 1,400,000
Consideration transferred										1,400,000
Convertible promissory note									1,400,000	1,400,000
Origination fee										$ 500,000
Shares issued										154,173
Loss before tax											$ 1,200,000	4,900,000
Moji Life LLC [Member] | Membership Unit Purchase Agreement [Member]
Payments to acquire equity method investments									$ 1,537,000
Onwership Increment [Member] | BMI Capital International LLC [Member]
Equity method investment ownership percentage							24.90%
BioMed Technologies Asia Pacific Holdings Limited [Member]
Equity method investment ownership percentage						4.99%
Issuance of common stock, net of expenses						$ 632,000
Issuance of common stock, net of expenses, shares						525
Common Shares [Member] | Vivacitas Agreement [Member]
Equity method investment ownership percentage											16%
Moji Life LLC [Member] | Membership Unit Purchase Agreement [Member]
Equity method investment ownership percentage									30.75%	30.75%
Minimum [Member] | BMIC [Member] | BMI Capital International LLC [Member]
Equity method investment ownership percentage							20%
Alset International Limited [Member]
Owners shares											127,179,291
Outstanding share percentage											4%
Marketable securities											$ 3,319,000	4,909,000
Unrealized gain loss on investments											1,590,000	1,920,000
Alset International Limited [Member] | Executive Director And Chief Executive Officer [Member]
Unrealized gain loss on investments											1,590,000	1,920,000
Century TBD Holdings, LLC [Member]
Convertible debt								$ 500,000
Debt interest rate								6%
Debt instrument, periodic payment												537,000
Century TBD Holdings, LLC [Member] | Maximum [Member]
Convertible debt								$ 500,000
Convertible, threshold percentage								19.80%
West Park Capital Inc [Member]
Convertible, threshold percentage					7.50%
Investments											$ 500,000
Gain (loss) on investments												$ 37,000
DSS Securities, Inc. [Member]
Issuance of common stock, net of expenses							$ 100,000
Outstanding membership interest							10%
DSS Securities, Inc. [Member] | Onwership Increment [Member]
Equity method investment ownership percentage							14.90%
Vivacitas Oncology Inc [Member]
Options to purchase additional shares				1,500,000
Shares issued, price per share				$ 1
Additional price per share				$ 1
Proceeds from Issuance of common stock				$ 500,000
Consideration transferred		$ 120,000
Sale of stock, description		the Company entered into an additional stock purchase agreement with Vivacitas (“Vivacitas Agreement #2”), whereas Vivacities wished to employ the service of the Chief Business Officer of Impact Biomedical, and in return for the services of this individual, Vivacitas shall issue to the Company, the aggregate purchase price for the Class A Common Shares of Vivacitas at the value of $1.00 per share shall be $120,000 to be paid in twelve (12) equal monthly installments for the period between April 1, 2021 and March 31, 2022
Vivacitas Oncology Inc [Member] | Common Stock [Member]
Options to purchase additional shares				500,000
Oncology PTELtd [Member]
Owners shares			2,480,000

SCHEDULE OF BUSINESS ACQUISITIO

SCHEDULE OF BUSINESS ACQUISITION, PRO FORMA INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Revenue	$ 49,076,804	$ 21,144
Net loss	$ (61,680,088)	$ (36,202,377)
Basic loss per share	$ (0.55)	$ (0.70)
Diluted loss per share	$ (0.55)	$ (0.70)
Sharing Services Global Corporation [Member]
Business Acquisition [Line Items]
Revenue		$ 61,784,000
Net loss		$ (37,236,000)
Basic loss per share		$ (0.72)
Diluted loss per share		$ (0.72)

Acquisitions (Details Narrative

Acquisitions (Details Narrative) - USD ($)

12 Months Ended

Feb. 28, 2022

Dec. 23, 2021

Dec. 21, 2021

Nov. 04, 2021

Sep. 09, 2021

Jun. 18, 2021

May 13, 2021

Jul. 22, 2020

Dec. 31, 2022

Dec. 23, 2022

Dec. 31, 2021

Jan. 24, 2022

Dec. 18, 2021

Sep. 30, 2021

Jul. 31, 2020

Business Acquisition [Line Items]

Common stock, par value

$ 0.02

$ 0.02

Net losses

$ (59,840,000)

$ (33,119,000)

Income (Loss) attributable non controlling interest

96,000

Intangible Assets, Net (Excluding Goodwill)

$ 15,901,000

$ 585,000

$ 29,000

Bussiness enterprise value

34,260,000

Property plant and equipment

13,391,000

17,674,000

Finite lived intangible assets net

30,740,000

38,630,000

Finite lived intangible asset useful life

5 years

3 years

Goodwill

60,919,000

56,606,000

Investments

179,000

4,341,000

SHRG [Member]

Business Acquisition [Line Items]

Goodwill

$ 3,257,000

SHRG [Member] | Trademarks [Member]

Business Acquisition [Line Items]

Finite lived intangible assets net

$ 86,000

Finite lived intangible asset useful life

5 years

SHRG [Member] | Finite-Lived Intangible Assets [Member]

Business Acquisition [Line Items]

Finite lived intangible assets net

$ 132,000

Finite lived intangible asset useful life

1 year

Land Improvements [Member] | SHRG [Member]

Business Acquisition [Line Items]

Property plant and equipment

$ 2,843,000

Property plant and euipment useful life

28 years

Maximum [Member]

Business Acquisition [Line Items]

Finite lived intangible asset useful life

11 years

Sharing Service Global Corp [Member]

Business Acquisition [Line Items]

Ownership percent

58%

20%

Sentinel Brokers Company Inc [Member]

Business Acquisition [Line Items]

Ownership percent

75%

Common Class A [Member] | Chan Heng Fai Ambrose [Member]

Business Acquisition [Line Items]

Stock Issued During Period, Shares, New Issues

30,000,000

Class of Warrant or Right, Number of Securities Called by Each Warrant or Right

10,000,000

Warrants and Rights Outstanding

$ 3,000,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.20

Stock Purchase Agreement [Member]

Business Acquisition [Line Items]

Stock Issued During Period, Shares, New Issues

44,619,423

Shares issued price per share

$ 0.3810

American Pacific Bancorp [Member]

Business Acquisition [Line Items]

Business Acquisition, Equity Interest Issued or Issuable, Value Assigned

$ 40,000,000

Business acquisition, percentage of voting interests acquired

53%

Net losses

$ 194,000

Net assets acquired

29,744,000

$ 33,099,000

$ 3,400,000

Cash and equivalents

3,977,000

1,250,000

Marketable securities

1,900,000

Notes receivables

344,000

330,000

Business combination, recognized identifiable assets acquired and liabilities assumed, current liabilities, accounts payable

$ 101,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets

1,000

American Pacific Bancorp [Member] | Common Class A [Member]

Business Acquisition [Line Items]

Common stock, par value

$ 0.01

American Pacific Bancorp [Member] | Stock Purchase Agreement [Member]

Business Acquisition [Line Items]

Business Acquisition, Equity Interest Issued or Issuable, Value Assigned

$ 40,000,200

Business acquisition, equity interest issued or issuable, number of shares

6,666,700

Common stock, par value

$ 0.01

Business acquisition, share price

$ 6

Business acquisition, percentage of voting interests acquired

53%

General and administrative expenses

$ 36,000

Net losses

895,000

Stock Issued During Period, Shares, New Issues

6,666,700

American Pacific Bancorp [Member] | Stock Purchase Agreement [Member] | APB [Member]

Business Acquisition [Line Items]

Ownership percent

2%

American Pacific Bancorp [Member] | Stock Purchase Agreement [Member] | Common Class A [Member]

Business Acquisition [Line Items]

Common stock, par value

$ 0.01

Sharing Services Global Corp [Member]

Business Acquisition [Line Items]

Investment Owned, Balance, Shares

191,853,537

Sharing Services Global Corp [Member] | SHRG [Member]

Business Acquisition [Line Items]

Ownership percent

20%

Sharing Services Global Corp [Member] | Common Class A [Member]

Business Acquisition [Line Items]

Investment Owned, Balance, Shares

91,460,978

Sharing Services Global Corp [Member] | Common Class A [Member] | SHRG [Member]

Business Acquisition [Line Items]

Ownership percent

46.80%

Sharing Service Global Corp [Member]

Business Acquisition [Line Items]

Business acquisition, percentage of voting interests acquired

65%

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.06

Acquistion of intangible assets and goodwill

$ 9,192,000

12,767,000

Intangible Assets, Net (Excluding Goodwill)

$ 1,148,000

$ 8,044,000

Shares issued price per share

$ 0.09

Sharing Service Global Corp [Member] | Maximum [Member]

Business Acquisition [Line Items]

Business acquisition, percentage of voting interests acquired

73%

Sharing Service Global Corp [Member] | SHRG [Member]

Business Acquisition [Line Items]

Ownership percent

47%

58%

Equity method investment share

141,853,537

Sharing Service Global Corp [Member] | Common Class A [Member]

Business Acquisition [Line Items]

Stock Issued During Period, Shares, New Issues

50,000,000

Sharing Service Global Corp [Member] | Consulting Agreement [Member]

Business Acquisition [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.0001

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

50,000,000

Sentinel Brokers Company Inc [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

$ 300,000

Investments

$ 750,000

$ 1,050,000

Sentinel Brokers Company Inc [Member] | Purchase Agreement [Member]

Business Acquisition [Line Items]

Ownership percent

24.90%

Sentinel Brokers Company Inc [Member] | Class A Common Shares [Member]

Business Acquisition [Line Items]

Percentage of outstanding common stock

50.10%

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Construction in progress	$ 17,578,000	$ 24,128,000
Total Cost	17,578,000	24,128,000
Less accumulated depreciation	4,187,000	6,454,000
Property, plant and equipment, net	13,391,000	17,674,000
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Construction in progress	9,170,000	7,005,000
Total Cost	$ 9,170,000	7,005,000
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Building and Improvements [Member]
Property, Plant and Equipment [Line Items]
Construction in progress	$ 5,103,000	11,234,000
Total Cost	$ 5,103,000	11,234,000
Building and Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	28 years
Building and Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	39 years
Land [Member]
Property, Plant and Equipment [Line Items]
Construction in progress	$ 1,817,000	185,000
Total Cost	1,817,000	185,000
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Construction in progress	$ 501,000	397,000
Property, plant and equipment, useful life	7 years
Total Cost	$ 501,000	397,000
Computer Software, Intangible Asset [Member]
Property, Plant and Equipment [Line Items]
Construction in progress	$ 320,000	1,099,000
Property, plant and equipment, useful life	3 years
Total Cost	$ 320,000	1,099,000
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Construction in progress	667,000	4,208,000
Total Cost	$ 667,000	$ 4,208,000

SCHEDULE OF INVESTMENT IN REAL

SCHEDULE OF INVESTMENT IN REAL ESTATE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Investment in real estate	$ 55,029,000	$ 56,374,000
Total Cost	57,526,000	56,794,000
Less: accumulated depreciation	2,497,000	420,000
Building and Improvements [Member]
Property, Plant and Equipment [Line Items]
Investment in real estate	$ 42,665,000	42,073,000
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	1 year
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	30 years
Land [Member]
Property, Plant and Equipment [Line Items]
Investment in real estate	$ 14,861,000	$ 14,721,000

PROPERTY PLANT AND EQUIPMENT _3

PROPERTY PLANT AND EQUIPMENT and INVESTMENT IN REAL ESTATE, NET (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 1,569,000	$ 1,129,000
Depreciation	2,077,000	$ 420,000
Selling, General and Administrative Expenses [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 872,000

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)				12 Months Ended
	Dec. 21, 2021	Nov. 04, 2021	Jun. 18, 2021	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Useful Life	5 years		3 years
Gross Carrying Amount				$ 43,835,000	$ 43,341,000
Accumulated Amortization				13,095,000	4,711,000
Net Carrying Amount				$ 30,740,000	38,630,000
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful Life		1 year
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful Life		11 years
Developed Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Useful Life				20 years
Gross Carrying Amount				$ 22,260,000	22,260,000
Accumulated Amortization				2,226,000	1,113,000
Net Carrying Amount				20,034,000	21,147,000
Acquired Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount				20,023,000	19,529,000
Accumulated Amortization				9,397,000	2,162,000
Net Carrying Amount				$ 10,626,000	17,367,000
Acquired Intangibles [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful Life				1 year
Acquired Intangibles [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful Life				11 years
Patents and Patent Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount				$ 500,000	500,000
Accumulated Amortization				500,000	500,000
Net Carrying Amount
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount				1,052,000	1,052,000
Accumulated Amortization				972,000	936,000
Net Carrying Amount				$ 80,000	$ 116,000
Useful life, description				Varied

SCHEDULE OF INTANGIBLE ASSETS_2

SCHEDULE OF INTANGIBLE ASSETS (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2022
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining useful life	2 years 8 months 12 days

SCHEDULE OF ESTIMATED FUTURE AM

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION OF INTANGIBLE ASSETS (Details)	Dec. 31, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 2,421,000
2024	2,146,000
2025	2,353,000
2026	2,025,000
2027	$ 2,368,000

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative)					12 Months Ended
	Aug. 25, 2022 USD ($)	Dec. 21, 2021	Nov. 04, 2021 USD ($)	Jun. 18, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 18, 2021 USD ($)	Jun. 18, 2021 a	Jun. 18, 2021 ft²
Finite-Lived Intangible Assets [Line Items]
Payments to acquire intangible assets					$ 508,000	$ 18,110,000
Related intangible assets					30,740,000	38,630,000
Estimated useful life		5 years		3 years
Area of land								13.62	40,000
Intangible assets, net (excluding goodwill)			$ 15,901,000	$ 585,000			$ 29,000
Amortization of intangible assets					9,279,000	$ 3,279,000
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life			1 year
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life			11 years
Asset Purchase Agreement [Member] | Celios Corporation [Member]
Finite-Lived Intangible Assets [Line Items]
Payments to acquire intangible assets	$ 900,000
Related intangible assets					$ 409,000
Asset Purchase Agreement [Member] | Celios Corporation [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life					3 years
Asset Purchase Agreement [Member] | Celios Corporation [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life					20 years

SUMMARY OF ACCRUED EXPENSES AND

SUMMARY OF ACCRUED EXPENSES AND DEFERRED REVENUE (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accrued Expenses And Deferred Revenue
Customer deposits	$ 188,000	$ 160,000
Deferred revenue	519,000	1,348,000
Accrued wages	4,014,000	11,992,000
Employee stock warrants liabilities		1,070,000
Settlement liability	8,974,000	342,000
Uncertain tax positions	926,000	922,000
Accrued expenses	4,535,000	4,024,000
Income tax payable	172,000
Sales tax payable	12,000	1,322,000
Accrued expenses and deferred revenue	$ 19,340,000	$ 21,180,000

SCHEDULE OF NOTES PAYABLE AND L

SCHEDULE OF NOTES PAYABLE AND LONG-TERM DEBT (Details)	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 46,869,000
2024	3,692,000
2025	736,000
2026	769,000
2027	805,000
Thereafter	$ 4,561,000

SHORT TERM AND LONG-TERM DEBT_2

SHORT TERM AND LONG-TERM DEBT (Details Narrative)

12 Months Ended

May 17, 2022 USD ($) shares

Mar. 17, 2022 USD ($)

Nov. 02, 2021 USD ($)

Oct. 27, 2021 USD ($)

Oct. 13, 2021 USD ($)

Aug. 01, 2021 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Sep. 30, 2022 USD ($)

Jun. 30, 2022 USD ($)

Dec. 31, 2021 a

Dec. 31, 2021 ft²

Dec. 31, 2021

Nov. 30, 2021 USD ($)

Nov. 01, 2021 USD ($)

Jun. 18, 2021 a

Jun. 18, 2021 ft²

May 20, 2021 USD ($)

Mar. 16, 2021 USD ($)

Mar. 02, 2020 USD ($) $ / shares

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 6,155,000

Long term debt current

$ 47,161,000

$ 3,916,000

Interest expense

2,910,000

196,000

Area of Land

13.62

40,000

Facility [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

4,640,000

Land

Short-Term Debt [Line Items]

Payments to acquire assets

1,600,000

Tenant Improvements

Short-Term Debt [Line Items]

Payments to acquire assets

325,000

Other Intangible Assets [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

$ 585,000

Property, Plant and Equipment, Useful Life

3 years

American Medical REIT Inc. [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

111,000

AMRE Shelton LLC [Member]

Short-Term Debt [Line Items]

Debt interest rate

4.25%

Long term debt current

$ 216,000

Long term debt

$ 4,783,000

Interest expense

$ 212,000

Debt instrument description

AMRE Shelton, LLC., (“AMRE Shelton”) a subsidiary of AMRE, entered into a loan agreement (“Shelton Agreement”) with Patriot Bank, N.A. (“Patriot Bank”) in an amount up to $6,155,000

Debt instrument term

5 years

Due from Related Parties

$ 2,829,000

Area of Land

13.62

40,000

Payments to acquire assets

6,727,000

Deferred Costs

73,000

AMRE Shelton LLC [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 5,105,000

AMRE Shelton LLC [Member] | Minimum [Member]

Short-Term Debt [Line Items]

Debt interest rate

4.25%

Paycheck Protection Program [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 110,000

Debt interest rate

1%

BMIC Loan [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 3,000,000

3,000,000

3,000,000

Maturity date

Oct. 12, 2022

Wilson Loan [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 3,000,000

3,000,000

$ 3,008,000

Interest expense

8,000

Maturity date

Oct. 12, 2022

LifeCare Agreement [Member]

Short-Term Debt [Line Items]

Debt instrument term

25 years

Alset Note [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

8,469,000

$ 8,805,000

$ 8,350,000

Debt interest rate

8%

Alset International Limited [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 8,350,000

Interest expense

346,000

Shares issued for convertible debt | shares

21,366,177

Unpaid interest

$ 367,000

American Medical REIT Inc. [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

8,350,000

Unpaid interest

$ 367,000

Premier Packaging Bank Of America NA [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 3,406,000

3,339,000

Debt interest rate

4.63%

Debt Financing Amount

$ 3,710,000

Long term debt current

$ 474,000

Long term debt

2,932,000

Interest expense

140,000

Pinnacle Bank [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

40,200,000

Purchase price

$ 4,500,000

Pinnacle Bank [Member] | LifeCare Agreement [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 39,448,000

40,193,000

$ 40,300,000

Debt interest rate

4.28%

Interest expense

2,418,000

Debt instrument description

These assets are classified as investments, real estate on the consolidated balance sheet. The purchase price has been allocated as $32,100,000, $12,100,000, and $1,500,000 for the facility, land and site improvements respectively. Also include in the value of the property is $15,901,000 of intangible assets with estimated useful lives ranging from 1 to 11 years. The net book value of the assets acquired as of December 31, 2022 approximated $52,407,000

Deferred Costs

$ 1,002,000

Purchase price

$ 62,000,000

Debt effective interest rate percentage

8.46%

Amre Winter Haven [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 2,990,000

60,000

Debt interest rate

4.28%

Long term debt

2,952,000

Interest expense

153,000

Debt instrument description

The assets acquired are classified as investments, real estate on the consolidated balance sheet. The purchase price has been allocated as $3,200,000, $1,000,000, and $222,000 for the facility, land and site and tenant improvements respectively. Also include in the value of the property is $29,000 of intangible assets with an estimated useful life of approximating 5 years. The net book value of the assets acquired as of December 31, 2022 approximated $4,450,000.

Debt instrument term

25 years

Unsecured Promissory Note [Member] | American Medical REIT Inc. [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 200,000

Debt interest rate

8%

Class of warrant exercise price per share | $ / shares

$ 5

Warrants and rights outstanding

$ 200,000

Wilson Loan [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 52,000

H W H Ltd Note [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 63,000

$ 52,000

Debt interest rate

18%

Maturity date

Dec. 31, 2021

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants, outstanding, beginning balance	3,556	36,514
Weighted average exercise price, outstanding beginning balance,	$ 30	$ 33.92
Granted during the year
Weighted average exercise price, granted during the year
Warrants, lapsed/terminated	(3,556)	(32,958)
Weighted average exercise price, apsed/terminated	$ 30	$ 34.35
Warrants, outstanding, ending balance		3,556
Weighted average exercise price, outstanding ending balance		$ 30
Warrants, exercisable, ending balance		3,556
Weighted average exercise price, exercisble ending balance		$ 30
Weighted average months remaining		8 months 12 days

SUMMARY OF STOCK OPTION ACTIVIT

SUMMARY OF STOCK OPTION ACTIVITY UNDER STOCK OPTION AND INCENTIVE PLANS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Number of options, outstanding, beginning balance	11,930	19,264
Weighted average exercise price, outstanding beginning balance	$ 218.39	$ 150.30
Number of options, lapsed/terminated	(6,930)	(7,334)
Weighted average exercise price, lapsed/terminated	$ 344.58	$ 39.85
Number of options, outstanding, ending balance	5,000	11,930
Weighted average exercise price, outstanding ending balance	$ 43.50	$ 218.39
Weighted average life remaining (years), outstanding	6 months 14 days	2 years 2 months 12 days
Number of options, exercisable	5,000	11,930
Weighted average exercise price, exercisable	$ 43.50	$ 218.39
Weighted average life remaining (years), outstanding, exercisable	6 months 14 days	2 years 2 months 12 days
Number of options, expected to vest		6,597
Weighted average exercise price, expected to vest		$ 199.07
Aggregate intrinsic value of outstanding options
Aggregate intrinsic value of exercisable options
Aggregate intrinsic value of options expected to vest

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)								12 Months Ended
	May 25, 2022	May 17, 2022	May 05, 2022	Mar. 10, 2022	Mar. 09, 2022	Feb. 28, 2022	Dec. 09, 2019	Dec. 31, 2022	Dec. 31, 2021	Feb. 18, 2022	Jun. 20, 2013
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares of common stock, value								$ 17,405,000	$ 121,780,000
Shares issued for convertible debt, value
Stock Issued During Period, Shares, Acquisitions		17,570,948
Share based compensation expense								4,000
Fair value of options vested during the year								$ 0	$ 2,000
Options exercised								0	0
True Partners Capital Holdings Limited [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, Acquisitions		62,122,908
Share Price										$ 0.41
Alset EHome International, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares issued for convertible debt		21,366,177
Shares issued for convertible debt, value		$ 8,350,000
Accrued unpaid interest		$ 367,000
Stock Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Issuance of common stock, net of expenses, shares						44,619,423
Issued price per share						$ 0.3810
Number of shares of common stock, value						$ 17,000,000
Stock Purchase Agreement [Member] | Alset EHome International, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Issuance of common stock, net of expenses, shares					3,986,877	44,619,423
Issued price per share						$ 0.3810
Number of shares of common stock, value					$ 1,519,000	$ 17,000,000
Employment Agreement [Member] | Heng Fai Ambrose Chan [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Issuance of common stock, net of expenses, shares	15,389,995			894,084
Number of shares of common stock, value	$ 5,848,000			$ 340,000
Employment Agreement [Member] | Frank Heuszel [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Issuance of common stock, net of expenses, shares			63,205
Number of shares of common stock, value			$ 29,000
2020 Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Authorized shares							241,204	3,513,130
Debt Instrument, Redemption, Description							In addition, on the first day of each calendar year, for a period of not more than ten (10) years, commencing January 1, 2021, or the first business day of the calendar year if the first day of the calendar year falls on a Saturday or Sunday, the shares available under this plan will automatically increase in an amount equal to the lesser of (i) five percent (5%) of the total number of shares of Common Stock outstanding as of December 31 of the preceding fiscal year or (ii) such number of shares of Common Stock as determined by the Board of Directors.
2013 Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Authorized shares								0			50,000

SCHEDULE OF INCOME TAX PROVISIO

SCHEDULE OF INCOME TAX PROVISION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Currently payable:
Federal	$ 15,000
State
Foreign	119,000
Total currently payable	134,000
Deferred:
Federal	(14,839,000)	(5,336,000)
State	(492,000)	(778,000)
Foreign	(58,000)	(123,000)
Total deferred	(15,390,000)	(6,237,000)
Less: increase in allowance	15,427,000	2,739,000
Net deferred	38,000	(3,498,000)
Less: tax effect of discontinued operations		(533,000)
Total income tax loss (benefit)	$ 172,000	$ (4,032,000)

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss carry forwards	$ 24,975,000	$ 14,453,000
Unrealized loss on securities	5,753,000	2,598,000
Equity issued for services	190,000	189,000
Goodwill and other intangibles	34,000	21,000
Investment in pass-through entity	11,000	11,000
Deferred revenue	176,000	176,000
Operating Lease Liability	1,935,000	47,000
Depreciation and amortization	24,000	5,000
Other	696,000	620,000
Gross deferred tax assets	33,794,000	18,120,000
Deferred tax liabilities:
Goodwill and other intangibles	2,822,000	4,143,000
Depreciation and amortization	(194,000)
Right -of-use asset	1,846,000	47,000
Gross deferred tax liabilities	4,474,000	4,190,000
Less: valuation allowance	(29,357,000)	(13,929,000)
Net deferred tax liabilities	$ (38,000)

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory United States federal rate	21%	21%
State income taxes net of federal benefit	0.51%	1.30%
Permanent differences	0.03%
Other	0.93%	(1.10%)
Foreign taxes	(0.07%)
Change in valuation allowance	(22.66%)	(7.70%)
Effective rate	(0.25%)	9.80%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards			$ 43,800,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 15,400,000	$ 2,700,000	$ 2,900,000
[custom:NetOperatingLossCarryforwardsExpirationDateDescrption]	expire through 2042
Income tax reconciliation change in deferred tax liability allowance	$ 1,400,000	2,800,000
Income Tax Examination, Penalties and Interest Expense	0	0
CALIFORNIA
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	43,600,000	13,300,000
Federal [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 108,400,000	$ 58,500,000

DEFINED CONTRIBUTION PENSION _2

DEFINED CONTRIBUTION PENSION PLAN (Details Narrative) - USD ($)		12 Months Ended
	Jan. 02, 2018	Dec. 31, 2022	Dec. 31, 2021
Multiemployer Plan [Line Items]
Employee's contribution maximum percentage	100%
Employer match percentage	1%
Contributions by company		$ 124,000	$ 99,000
Additional Contribution [Member]
Multiemployer Plan [Line Items]
Employee's contribution maximum percentage	50%
Employer match percentage	3.50%

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER OPERATING LEASES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
2023	$ 1,146,000
2024	915,000
2025	883,000
2026	899,000
2027	916,000
2028	1,076,000
After	4,912,000
Total lease payments	10,747,000
Less: Imputed Interest	(2,131,000)
Present value of remaining lease payments	8,616,000
Current	796,000	$ 393,000
Noncurrent	$ 7,820,000	$ 120,000
Weighted -average remaining lease term (years)	14 years 6 months
Weighted-average discount rate	4.30%

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)					12 Months Ended
	Dec. 20, 2022	Mar. 19, 2022	Feb. 15, 2021	Apr. 30, 2019	Dec. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
Payments for operating cost					$ 977,000	$ 190,000
Severance payments					220,000
Research and development expense					1,256,000	1,080,000
Maiden Biosciences Inc [Member]
Loss Contingencies [Line Items]
Loss contingency allegations			This lawsuit relates to two promissory notes executed by RBC in the 4th quarter of 2019 in favor of Decentralized and HWH, totaling approximately $1,000,000. Maiden, a 2020 default judgment creditor of RBC, in the principal amount of $4,329,000, now complains about those notes, the funding of those notes, the subsequent default of those notes by RBC, and HWH and Decentralized’s subsequent Article 9 foreclosure or deed-in-lieu debt conveyances. In the instant lawsuit, Maiden first asserted claims against Defendants for unjust enrichment, fraudulent transfer under the Texas Uniform Fraudulent Transfer Act (“TUFTA”), and violation of the Racketeer Influenced and Corrupt Organizations Act (“RICO”). Maiden also sought a judgment from the court declaring: “(1) Defendants lacked a valid security interest in RBC and RBC Subsidiaries’ assets and therefore lacked the authority to sell the assets during the public foreclosure sale; (2) Defendant Heuszel’s low bid at the public foreclosure sale was invalid and void; (3) the public foreclosure sale was conducted in a commercially unreasonable manner; and (4) Defendants do not have the legal authority to transfer RBC and RBC’s Subsidiaries assets to Heuszel and HWH.” Maiden sought to recover from Defendants: (1) treble damages or, alternatively, damages in the amount of their underlying judgment plus the other creditors’ claims or the value of the assets transferred, whichever is less, plus punitive or exemplary damages; (2) pre- and post-judgment interest; and (3) attorneys’ fees and cost
LicenseAgreementMember | BioMedicalMember
Loss Contingencies [Line Items]
Loss contingency allegations	(1) the evidence does not support Maiden’s claim against the Company; (2) recovery of exemplary damages under TUFTA is unsupported; and (3) the evidence established that the DSS Defendants are entitled to judgment in their favor on their affirmative defenses. After the DSS Defendants filed their post-judgment motions, the case was settled for $8.75 million, the Court’s December 20, 2022 judgment was vacated, and the case was dismissed with prejudice.	In exchange, the Licensee shall pay the Company a royalty of 5.5% of net sales. Under the terms of the Equivir Agreement, the Company shall reimburse the Licensee for 50% of the development costs provided that the development costs shall not exceed $1,250,000. As of December 31, 2022, no liability has been recorded in relation to the Equivir License as development of the Equivir technology has not begun and no reasonable amount can be estimated.
Research and development expense		$ 1,250,000
Mr. Heng Fai Ambrose Chan [Member]
Loss Contingencies [Line Items]
Severance payments					$ 0	$ 7,276,000
Jeffrey Ronaldi [Member] | 2017 Employment Agreement [Member]
Loss Contingencies [Line Items]
Loss contingency allegations				In April 2019 DSS commenced an action in New York State Supreme Court, Monroe County, Index No. E2019003542, against Jeffrey Ronaldi, our former Chief Executive Officer. The New York action sought a declaratory judgment that, contrary to informal claims made by him, Mr. Ronaldi’s employment agreement with us expired by its terms and that he is not entitled to any cash bonuses or other unpaid amounts. The lawsuit also sought an injunction against Mr. Ronaldi from interfering with any of DSS’ IP litigation. Mr. Ronaldi subsequently commenced an action against DSS in the Superior Court of California, County of San Diego, on November 8, 2019, under case number 37-2019-00059664-CU-CO-CTL, in which he alleged that DSS terminated his employment in April 2019 in order to avoid paying him certain employment-related amounts. DSS was successful in dismissing the California case and consolidating it with the action pending in Monroe County, New York. Mr. Ronaldi asserted counterclaims in the Monroe County, New York action similar to those he originally brought in California. Mr. Ronaldi claimed that his termination violated an alleged employment agreement or implied-in-fact employment agreement and that he should have remained employed through 2019. Mr. Ronaldi seeks to recover: (i) $144,658 in wages from April 11, 2019 through December 31, 2019; (ii) $769 in alleged unpaid based salary for time worked before April 11, 2019; (iii) $15,385 in alleged paid time off compensation; (iv) $3,077 in alleged unpaid sick time compensation; (v) $26,077 in waiting-time penalties; (vi) $91,000 in unspecified expense reimbursement; (vii) $300,000 in alleged cash bonuses ($100,000 per year) based on DSS’s performance in 2017, 2018 and 2019; and (viii) a $450,000 performance bonus based on the result of certain alleged net proceeds from patent infringement litigation
Minimum [Member]
Loss Contingencies [Line Items]
Lessor, Operating Lease, Renewal Term					1 month
Maximum [Member]
Loss Contingencies [Line Items]
Lessor, Operating Lease, Renewal Term					63 months

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)		12 Months Ended
	May 07, 2021	Dec. 31, 2022	Dec. 31, 2021
Potential earn-out for performance targets		$ 1,879,000	$ (3,356,000)
DSS Digital Inc [Member] | Digital Purchase Agreement [Member]
Investment ownership percentage	100%
Purchase price	$ 5,000,000
Cash	3,000,000
Potential earn-out for performance targets	1,500,000
Trade credit not yet utilized	$ 500,000	500,000
Gain on disposal of business		$ 2,333,000

SCHEDULE OF SUPPLEMENTAL CASH F

SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Cash paid for interest	$ 3,270,000
Termination of right of use lease asset		(744,000)
Termination of right of use lease liability		744,000
Shares received for loan origination fee		(3,000,000)
Shares received for prepaid loan interest		(2,440,000)
Right of use asset	9,568,000
Acquisition of APB net assets		38,765,000
Shares issued in lieu of bonus cash	6,221,000
Purchase of notes receivable with Company stock	8,717,000
Purchase of marketable security with Company stock	$ 7,169,000

SCHEDULE OF OPERATIONS BY REPOR

SCHEDULE OF OPERATIONS BY REPORTABLE SEGMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenue	$ 47,307,000	$ 20,275,000
Depreciation and amortization	11,463,000	4,236,000
Cost of revenue	37,463,000	16,824,000
Interest expense	2,910,000	196,000
Stock based compensation	4,000	46,000
Net income (loss) from continuing operations	(69,664,000)	(36,084,000)
Capital expenditures	2,294,000	71,077,000
Identifiable assets	248,916,000	282,707,000
Operating Segments [Member]
Segment Reporting Information [Line Items]
Identifiable assets	248,915,000	282,707,000
Operating Segments [Member] | Product Packaging [Member]
Segment Reporting Information [Line Items]
Revenue	17,973,000	15,315,000
Depreciation and amortization	715,000	612,000
Cost of revenue	16,960,000	13,087,000
Interest expense	140,000	62,000
Stock based compensation	1,000	3,000
Net income (loss) from continuing operations	(1,234,000)	710,000
Capital expenditures	1,612,000	4,296,000
Identifiable assets	24,641,000	23,575,000
Operating Segments [Member] | Commercial Banking [Member]
Segment Reporting Information [Line Items]
Revenue	764,000	250,000
Depreciation and amortization
Cost of revenue	1,041,000
Interest expense
Stock based compensation
Net income (loss) from continuing operations	(459,000)	(303,000)
Capital expenditures
Identifiable assets	48,240,000	32,964,000
Operating Segments [Member] | Direct Marketing Online Sales [Member]
Segment Reporting Information [Line Items]
Revenue	21,989,000	3,379,000
Depreciation and amortization	413,000	461,000
Cost of revenue	9,828,000	1,401,000
Interest expense	1,000	2,000
Stock based compensation
Net income (loss) from continuing operations	(40,182,000)	(17,709,000)
Capital expenditures	384,000	9,798,000
Identifiable assets	27,526,000	50,659,000
Operating Segments [Member] | Biotechnology [Member]
Segment Reporting Information [Line Items]
Revenue		83,000
Depreciation and amortization	1,113,000	1,113,000
Cost of revenue
Interest expense		1,000
Stock based compensation
Net income (loss) from continuing operations	(7,462,000)	(2,536,000)
Capital expenditures	276,000
Identifiable assets	53,069,000	56,425,000
Operating Segments [Member] | Securities [Member]
Segment Reporting Information [Line Items]
Revenue	6,581,000	1,196,000
Depreciation and amortization	9,093,000	1,833,000
Cost of revenue	8,995,000	2,227,000
Interest expense	2,769,000	114,000
Stock based compensation
Net income (loss) from continuing operations	(8,240,000)	(4,582,000)
Capital expenditures	18,000	56,794,000
Identifiable assets	83,873,000	64,701,000
Operating Segments [Member] | Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue		52,000
Depreciation and amortization	129,000	303,000
Cost of revenue	639,000	109,000
Interest expense		17,000
Stock based compensation	3,000	43,000
Net income (loss) from continuing operations	(12,037,000)	(11,749,000)
Capital expenditures	4,000	189,000
Identifiable assets	$ 11,566,000	$ 54,383,000

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total Printed Products	$ 17,973,000	$ 15,539,000
Direct Marketing	21,989,000	3,259,000
Total Rental Income	6,287,000	1,203,000
Total Commission Income	294,000
Total Management fee income	134,000	24,000
Total Net Investment Income	630,000	250,000
Packaging Printing and Fabrication [Member]
Segment Reporting Information [Line Items]
Total Printed Products	17,499,000	15,187,000
Commercial and Security Printing [Member]
Segment Reporting Information [Line Items]
Total Printed Products	474,000	352,000
Direct Marketing Internet Sales [Member]
Segment Reporting Information [Line Items]
Direct Marketing	21,989,000	3,259,000
Rental Income [Member]
Segment Reporting Information [Line Items]
Total Rental Income	6,287,000	1,203,000
Commission Income [Member]
Segment Reporting Information [Line Items]
Total Commission Income	294,000
Management Fee Income [Member]
Segment Reporting Information [Line Items]
Total Management fee income	134,000	24,000
Net Investment Income [Member]
Segment Reporting Information [Line Items]
Total Net Investment Income	$ 630,000	$ 250,000

SEGMENT INFORMATION (Details Na

SEGMENT INFORMATION (Details Narrative) - Segments	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue, Major Customer [Line Items]
Number of operating segments description	5
Revenue Benchmark [Member] | Geographic Concentration Risk [Member] | Non-US [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	11%	11%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)												1 Months Ended		12 Months Ended
	Aug. 09, 2022	May 17, 2022	Feb. 28, 2022	Nov. 30, 2021	Oct. 27, 2021	Oct. 13, 2021	Sep. 09, 2021	Mar. 18, 2021	Sep. 10, 2020	Aug. 28, 2020	Oct. 31, 2017	Mar. 31, 2022	Feb. 28, 2022	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Jul. 02, 2022	Jun. 30, 2022	Feb. 18, 2022	Aug. 01, 2021	Mar. 02, 2020
Marketable securities														$ 27,300,000	$ 27,300,000
Unrealized loss on investment														$ (3,659,000)	$ 1,554,000
Principal amount																				$ 6,155,000
Common stock, par value														$ 0.02	$ 0.02
Net income loss														$ (59,840,000)	$ (33,119,000)
Noncontrolling interest														(9,822,000)	(921,000)
Issuance of common stock, net of expenses														$ 17,405,000	$ 121,780,000
Number of shares issued for acquisition		17,570,948
Common Stock [Member]
Issuance of common stock, net of expenses, shares														42,924,000	67,340,000
Shares issued for convertible debt															6,570,000
Issuance of common stock, net of expenses														$ 858,000	$ 1,347,000
Employee stock purchase plans			3,986,877
Note Eight [Member]
Principal amount					$ 52,000
Debt interest rate					18%
Maturity date					Dec. 31, 2021
Notes Payable														63,000	52,000
Stock Purchase Agreement [Member]
Issuance of common stock, net of expenses, shares			44,619,423
Issued price per share			$ 0.3810										$ 0.3810
Issuance of common stock, net of expenses			$ 17,000,000
Stock Purchase Agreement [Member] | Americans Pacific Bancorp [Member]
Ownership percent							2%
BMIC Loan [Member]
Principal amount						$ 3,000,000								3,000,000	3,000,000
Maturity date						Oct. 12, 2022
Wilson Loan [Member]
Principal amount						$ 3,000,000								3,000,000		$ 3,008,000
Maturity date						Oct. 12, 2022
Alset Note [Member]
Principal amount				$ 8,350,000										8,469,000				$ 8,805,000
Debt interest rate				8%
Debt Instrument, Maturity Date, Description				December 2023
AEI Subscription Agreement [Member]
Payments for (Proceeds from) previous acquisition													$ 1,519,000
Oncology PTELtd [Member]
Consideration transferred								$ 2,480,000
Options to purchase additional shares								250,000
American Pacific Bancorp [Member]
Business acquisition equity interest issued							$ 40,000,000
Business acquisition percent							53%
Net income loss														194,000
American Pacific Bancorp [Member] | Stock Purchase Agreement [Member]
Business acquisition equity interest issued							$ 40,000,200
Issuance of common stock, net of expenses, shares							6,666,700
Common stock, par value							$ 0.01
Business acquisition share price							$ 6
Business acquisition percent							53%
General and administrative expense							$ 36,000
Net income loss														895,000
Noncontrolling interest														$ 361,000
True Partners Capital Holdings Limited [Member]
Number of shares issued for acquisition		62,122,908
Share price																			$ 0.41
Alset International Limited [Member]
Investment owned balance shares														127,179,291
Warrants percentage														4%
Marketable securities														$ 3,319,000	4,909,000
Unrealized loss on investment														$ 1,590,000	$ 1,920,000
Principal amount		$ 8,350,000
Shares issued for convertible debt		21,366,177
Unpaid interest		$ 367,400
American Medical REIT Inc. [Member]
Principal amount		8,350,000
Unpaid interest		$ 367,000
American Medical REIT Inc. [Member] | Unsecured Promissory Note [Member]
Principal amount																					$ 200,000
Debt interest rate																					8%
Exercise price of warrants																					$ 5
Proceeds from warrant exercises												$ 200,000
Oncology PTELtd [Member]
Investment owned balance shares								2,480,000
DSS Securities, Inc. [Member]
Acquistion description										On August 28, 2020, the Company’s wholly owned subsidiary, DSS Securities, Inc. entered into a corporate venture to form and operate a real estate title agency, under the name of Alset Title Company, Inc, a Texas corporation (“ATC”). DSS Securities, Inc. shall own 70% of this venture with the other two shareholders being attorneys necessary to the state application and permitting process. The Company’s CEO, who is a licensed attorney, has a stated non-compensated 15% ownership interest in the venture. There was minimal activity for the year ended December 31, 2022.
Issuance of common stock, net of expenses									$ 100,000
HWH International Inc [Member]
Principal amount											$ 50,000
Issued price per share											$ 0.15
Conversion of stock											333,333
Warrants to purchase											333,333
Cancelleation of warrants and notes	$ 78,635.62
Alset EHome [Member]
Share price																	$ 0.34

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 30, 2023	Aug. 01, 2021
Subsequent Event [Line Items]
Debt Instrument, Face Amount		$ 6,155,000
Subsequent Event [Member] | Security Agreement [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 790,000
Principal interest percentage	7.44%
Interest Expense, Debt	$ 14,000