DSS (DSS) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 06, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
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	West 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, $0.02 par value per share
Trading Symbol	DSS
Security Exchange Name	NYSE
Entity Current Reporting Status	No
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 Common Stock, Shares Outstanding		140,264,250

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 6,897,000	$ 19,290,000
Accounts receivable, net	3,136,000	7,564,000
Inventory	3,930,000	7,721,000
Current portion of notes receivable	9,225,000	11,719,000
Prepaid expenses and other current assets	1,215,000	1,700,000
Total current assets	24,403,000	47,994,000
Property, plant and equipment, net	12,351,000	13,391,000
Investment in real estate, net	53,482,000	55,029,000
Other investments	1,163,000	1,534,000
Investment, equity method	134,000	162,000
Marketable securities	11,064,000	27,307,000
Notes receivable	138,000	922,000
Other assets	246,000	2,699,000
Right-of-use assets	7,470,000	8,219,000
Goodwill	57,880,000	60,919,000
Other intangible assets, net	28,220,000	30,740,000
Total assets	196,551,000	248,916,000
Current liabilities:
Accounts payable	2,924,000	5,914,000
Accrued expenses and deferred revenue	2,701,000	19,341,000
Other current liabilities	396,000	477,000
Current portion of lease liability	813,000	796,000
Current portion of long-term debt, net	46,638,000	47,161,000
Total current liabilities	53,472,000	73,689,000
Long-term debt, net	7,747,000	10,181,000
Long term lease liability	7,040,000	7,820,000
Other long-term liabilities	507,000	507,000
Deferred tax liability, net	38,000	38,000
Commitments and contingencies (Note 12)
Stockholders’ equity
Common stock, $.02 par value; 200,000,000 shares authorized, 140,264,250 shares issued and outstanding (139,017,172 on December 31, 2022)	2,804,000	2,779,000
Additional paid-in capital	317,369,000	317,126,000
Accumulated deficit	(225,873,000)	(194,343,000)
Total stockholders’ equity	94,300,000	125,562,000
Non-controlling interest in subsidiaries	33,447,000	31,119,000
Total stockholders’ equity	127,747,000	156,681,000
Total liabilities and stockholders’ equity	$ 196,551,000	$ 248,916,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.02	$ 0.02
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	140,264,250	139,017,172
Common stock, shares outstanding	140,264,250	139,017,172

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue:
Total revenue	$ 4,182,000	$ 11,862,000	$ 23,245,000	$ 35,927,000
Costs and expenses:
Cost of revenue	6,072,000	11,933,000	19,437,000	29,658,000
Selling, general and administrative (including stock-based compensation)	3,213,000	14,677,000	21,036,000	40,316,000
Total costs and expenses	9,285,000	26,610,000	40,473,000	69,974,000
Operating loss	(5,103,000)	(14,748,000)	(17,228,000)	(34,047,000)
Other income (expense):
Interest income	682,000	319,000	1,220,000	613,000
Dividend income			12,000
Other income (expense)	(44,000)	3,627,000	139,000	4,203,000
Interest expense	(51,000)	(42,000)	(438,000)	(100,000)
Gain on extinguishment of debt				110,000
Gain/(loss) on equity method investment	(6,000)	344,000	(28,000)	134,000
Gain/(loss) on investments	301,000	(14,302,000)	(30,490,000)	(10,479,000)
Provision for loan losses	(1,179,000)		(4,936,000)
Loss on sale of assets	(1,281,000)		(1,281,000)	405,000
Loss from operations before income taxes	(6,681,000)	(24,802,000)	(53,030,000)	(39,161,000)
Income tax benefit			(9,000)
Net loss	(6,681,000)	(24,802,000)	(53,039,000)	(39,161,000)
Loss from operations attributed to non-controlling interest	2,339,000	4,587,000	2,736,000	6,247,000
Net loss attributable to common stockholders	$ (4,342,000)	$ (20,215,000)	$ (50,303,000)	$ (32,914,000)
Loss per common share:
Basic	$ (0.03)	$ (0.15)	$ (0.36)	$ (0.32)
Diluted	$ (0.03)	$ (0.15)	$ (0.36)	$ (0.32)
Shares used in computing loss per common share:
Basic	140,264,250	134,893,360	139,809,113	102,390,079
Diluted	140,264,250	134,893,360	139,809,113	102,390,079
Printed Products [Member]
Revenue:
Total revenue	$ 3,315,000	$ 5,032,000	$ 12,976,000	$ 12,650,000
Rental Income [Member]
Revenue:
Total revenue	236,000	1,485,000	3,464,000	4,656,000
Management Fee Income [Member]
Revenue:
Total revenue		38,000		38,000
Net Investment Income [Member]
Revenue:
Total revenue	108,000	370,000	422,000	644,000
Commission Revenue [Member]
Revenue:
Total revenue			295,000
Direct Marketing [Member]
Revenue:
Total revenue	$ 523,000	$ 4,937,000	$ 6,088,000	$ 17,939,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Cash flows from operating activities:
Net loss from continuing operations	$ (6,681,000)	$ (24,802,000)	$ (53,039,000)	$ (39,161,000)
Adjustments to reconcile net loss from continuing operations to net cash used by operating activities:
Depreciation and amortization			4,150,000	9,351,000
Stock based compensation				4,000
Gain/loss on equity method investment			28,000	(134,000)
Loss on investments			30,490,000	10,479,000
Loss on allowance for obsolescence of inventory				326,000
Change in ROU assets			749,000	(7,961,000)
Change in ROU liabilities			(763,000)	8,297,000
Gain on extinguishment of debt				(110,000)
Loss/(gain) on sale of assets			1,281,000	(405,000)
Impairment of notes receivable			4,936,000	1,899,000
Decrease (increase) in assets:
Accounts receivable			2,520,000	(3,316,000)
Inventory			4,368,000	(728,000)
Prepaid expenses and other current assets			323,000	568,000
Other assets			2,448,000	(904,000)
Increase (decrease) in liabilities:
Accounts payable			(2,896,000)	2,128,000
Accrued expenses			(15,549,000)	(3,205,000)
Other liabilities			(81,000)	(379,000)
Net cash used by operating activities			(21,035,000)	(23,251,000)
Cash flows from investing activities:
Purchase of property, plant and equipment			(679,000)	(1,349,000)
Purchase of real estate				(689,000)
Purchase of marketable securities				(14,254,000)
Disposal of property, plant and equipment			215,000	2,557,000
Sale of marketable securities			11,330,000
Issuance of new notes receivable, net origination fees			(400,000)	(4,687,000)
Payments received on notes receivable			1,419,000	786,000
Purchase of intangible assets				(180,000)
Net cash provided (used) by investing activities			11,885,000	(17,816,000)
Cash flows from financing activities:
Payments of long-term debt			(4,056,000)	(561,000)
Borrowings of long-term debt			813,000	6,360,000
Issuances of common stock, net of issuance costs				1,518,000
Net cash (used)provided by financing activities			(3,243,000)	7,317,000
Net decrease in cash			(12,393,000)	(33,750,000)
Cash and cash equivalents at beginning of period			19,290,000	56,595,000	$ 56,595,000
Cash and cash equivalents at end of period	$ 6,897,000	$ 22,845,000	$ 6,897,000	$ 22,845,000	$ 19,290,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 1,594,000		$ 294,685,000	$ (134,503,000)	$ 161,776,000	$ 36,409,000	$ 198,185,000
Beginning 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	47,924,000
Net loss				(32,914,000)	(32,914,000)	(6,247,000)	(39,161,000)
Stock based payments	$ 327,000		5,893,000		6,220,000		6,220,000
Stock based payments, shares	16,347,000
Ending balance, value at Sep. 30, 2022	$ 2,779,000		317,125,000	(167,417,000)	152,487,000	30,162,000	182,649,000
Ending balance, shares at Sep. 30, 2022	139,017,000
Beginning balance, value at Dec. 31, 2022	$ 2,779,000		317,126,000	(194,343,000)	125,562,000	31,119,000	156,681,000
Beginning balance, shares at Dec. 31, 2022	139,017,000
Issuance of common stock, net of expenses	$ 25,000		243,000		268,000		268,000
Issuance of common stock, net of expenses, shares	1,247,000
Deconsolidation of Sharing Services				18,773,000	18,773,000	5,064,000	23,837,000
Net loss				(50,303,000)	(50,303,000)	(2,736,000)	(53,039,000)
Ending balance, value at Sep. 30, 2023	$ 2,804,000		$ 317,369,000	$ (225,873,000)	$ 94,300,000	$ 33,447,000	$ 127,747,000
Ending balance, shares at Sep. 30, 2023	140,264,000

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Significant Accounting Policies	1. Basis of Presentation and Significant Accounting Policies 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 Marketing, (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 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 5 80.1 The accompanying condensed consolidated financial statements contain all adjustments (consisting of normal recurring adjustments, unless otherwise indicated) necessary to present fairly our consolidated financial position as of September 30, 2023 and December 31, 2022, and the results of our consolidated operations for the interim periods presented. We follow the same accounting policies when preparing quarterly financial data as we use for preparing annual data. These statements should be read in conjunction with the consolidated financial statements and the notes included in our latest annual report on Form 10-K, and 10-K/A for the fiscal year ended December 31, 2022 (“Form 10-K”, “Form 10-K/A”), and our other reports on file with the Securities and Exchange Commission (the “SEC”). Principles of Consolidation Deconsolidation of Sharing Services Global Corporation - 280 7 81 s a result, SHRG, whose operations represented a significant portion of our Direct Marketing segment, was deconsolidated from our consolidated financial statements effective as of May 1, 2023 (the “Deconsolidation”). The consolidated statement of operations for the fiscal quarter ended September 30, 2023, therefore includes one month of activity related to SHRG prior to the Deconsolidation. Subsequent to April 30, 2023 the assets and liabilities of SHRG are no longer included within our consolidated balance sheets. Any discussions related to results, operations, and accounting policies associated with SHRG refer to the periods prior to the Deconsolidation. Upon Deconsolidation, we recognized a loss before income taxes of approximately $ 29,196,000 148,000 Reclassifications Use of Estimates Cash Equivalents Accounts/Rents Receivable At September 30, 2023, and December 31, 2022, the Company established a reserve for doubtful accounts of approximately $ 2,706,000 29,000 Notes receivable, unearned interest, and related recognition Investments 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 – Inventories consist primarily of paper, pre-printed security paper, paperboard, fully prepared packaging, air filtration systems, and health and beauty products which and are stated at the lower of cost or net realizable value on the first-in, first-out (“FIFO”) method. Packaging work-in-process and finished goods included the cost of materials, direct labor and overhead. At the closing of each reporting period, the Company evaluates its inventory in order to adjust the inventory balance for obsolete and slow-moving items. An allowance for obsolescence of approximately $ 57,000 742,000 Impairment of Long-Lived Assets and Goodwill Business Combinations - Business combinations and non-controlling interests are recorded in accordance with FASB ASC 805 Business Combinations. Under the guidance, the assets and liabilities of the acquired business are recorded at their fair values at the date of acquisition and all acquisition costs are expensed as incurred. The excess of the purchase price over the estimated fair values is recorded as goodwill. If the fair value of the assets acquired exceeds the purchase price and the liabilities assumed, then a gain on acquisition is recorded. The application of business combination accounting requires the use of significant estimates and assumptions. (Loss) Earnings Per Common Share 0 0 0 11,597 Concentration of Credit Risk - As of September 30, 2023, two customers accounted for approximately 21% and 7% of our consolidated revenue and these two customers approximately 32% and 15% of our consolidated trade accounts receivable balance. As of December 31, 2022, two customers accounted for approximately 14% and 6% of our consolidated revenue and these two customers approximately 36% and 17% of our consolidated trade accounts receivable balance. Income Taxes Allowance For Loans And Lease Losses ASU No.2016-13 – Credit Losses” Going Concern 6.9 Aside from its $ 6.9 11.1 6.3 55 40.2 The Company’s management intends to take actions necessary to continue as a going concern. Management’s plans concerning these matters include, 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 $ 6.9 11.1 6.3

Revenue

Revenue	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
Revenue	2. Revenue The Company recognizes its products and services 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 owed to the Company occurs. The Company generates revenue from its direct marketing line of business primarily through internet sales and recognizes revenue as items are shipped. As of September 30, 2023, 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. Sales Commissions Sales commissions are expensed as incurred for contracts with an expected duration of one year or less. There were no sales commissions capitalized as of September 30, 2023. Shipping and Handling Costs Costs incurred by the Company related to shipping and handling are included in cost of products sold. Amounts charged to customers relating to these costs are reflected as revenue. See Note 15 for disaggregated revenue information.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
Inventory	3. Inventory Inventory consisted of the following as of: Schedule of Inventory September 30, 2023 December 31, 2022 Finished Goods $ 2,894,000 $ 6,779,000 Work in Process 79,000 403,000 Raw Materials 1,014,000 1,281,000 Inventory Gross $ 3,987,000 $ 8,463,000 Less allowance for obsolescence (57,000 ) (742,000 ) Inventory Net $ 3,930,000 $ 7,721,000

Notes Receivable

Notes Receivable	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Notes Receivable	4. Notes Receivable Note 1 On February 8, 2021, the Company entered into a convertible promissory note (“Note 1”) with Borrower 1, a company registered in Gibraltar. The Company loaned the principal sum of $ 800,000 4% Note 2 On May 14, 2021, DSS Pure Air, Inc. a subsidiary of the Company entered a convertible promissory note (“Note 2”) with Borrower 2, a company registered in the state of Texas. Note 3 has an aggregate principal balance up to $ 5,000,000 6.65% May 1, 2023 Note 2 contains an optional conversion clause that allows the Company to convert all, or a portion of all, into newly issued member units of Borrower 2 with the maximum principal amount equal to 18% of the total equity position of Borrower 2 at conversion 5,544,000 5,420,000 2,884,000 Note 3 On September 23, 2021, APB entered into refunding bond anticipatory note (“Note 3”) with Borrower 3, 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 September 19, 2024 3,854,000 3,701,000 Note 4 On October 25, 2021, APB entered into a loan agreement (“Note 4”) with Borrower 4, a company registered in the state of Utah. Note 4 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. 884,000 Note 5 On May 14, 2021, APB extended the credit (“Note 5”) to an individual (“Borrower 5”) in the form of two promissory notes for $ 250,000 and $ 10,000 respectively, bearing interest at 12.5 %, with a maturity date of May 15, 2023 . This promissory note was secured by a deed of trust on a tract of land, which is approximately 315 acres, and located in Coke County, Texas. The outstanding principal and interest for both notes were paid in full during the third quarter of 2023. $ 252,000 and $ 9,000 are included in Note receivable at December 31, 2022. Note 6 On October 27, 2021, HWH World, Inc., a subsidiary of the Company entered a revolving loan commitment (“Note 6”) with Borrower 8, a company registered in Taiwan. The outstanding principal and interest at September 30, 2023 and December 31, 2022 is $ 0 and $ 63,000 , respectively, and was included in Notes receivable current portion. This note has been written-off during the third quarter 2023. Note 7 On December 28, 2021, APB entered into a promissory note (“Note 7”) with Borrower 7, a company registered in the state of California. Note 7 has a principal balance of $ 700,000 12.0 December 28, 2022 May 31, 2023 404,000 701,000 Note 8 On January 24, 2022, APB and Borrower 8 entered into a promissory note (“Note 8”) in the principal sum of $ 100,000 6 January 2024 100,000 106,000 Note 9 On March 2, 2022, APB and Borrower 9, a corporation organized under the laws of the Republic of Korea entered into a promissory note (“Note 9”). Under the terms of Note 9, APB at its discretion, may lend up to the principal sum of $ 893,000 8 March 2024 440,000 9,00 874,000 25,000 Note 10 On May 9, 2022, DSS PureAir and Borrower 2 entered into a promissory note (“Note 10”) in the principal sum of $ 210,000 10 February 9, 2023 224,000 213,000 Note 11 On August 29, 2022, DSS Financial Management Inc and Borrower 11 entered into a promissory note (“Note 11”) in the principal sum of $ 100,000 8 August 29, 2025 99,000 100,000 68,000 31,000 Note 12 On July 26, 2022, APB and Borrower 12 entered into a promissory note (“Note 12”) in the principal sum of $ 1,000,000 8 July 26, 2024 929,000 30,000 924,000 66,000 Note 13 On June 15, 2022, Decentralized and Borrower 13 entered into a convertible promissory note (“Note 13”) in the principal sum of $ 27,000,000 8 0.03 June 14, 2024 26,000 0.0001 1,000 Note 14 On February 19, 2021, Impact BioMedical, Inc, a subsidiary of the Company, entered into a promissory note (Note 14) with Borrower 14. The Company loaned the principal sum of $ 206,000 6.5 August 19, 2022 204,000 206,000 16,000 190,000 Note 15 On May 8, 2023, DSS Financial Management Inc and Borrower 15 entered into a promissory note (“Note 15 “) in the principal sum of $ 102,000 2 10.5 May 7, 2026 104,000 44,000 60,000 Note 16 On June 27, 2023, Decentralized and Borrower 16 entered into a convertible promissory note (“Note 16”) in the principal sum of $ 1,400,000 with a discount of $ 300,000 and interest rate of 10 % and maturity date of September, 1, 2024 . The outstanding principal, interest, and associated discount was fully reserved for as of September 30, 2023. Note 17 On March 31,2023, DSS Biohealth Security, Inc and Borrower 17 entered into a promissory note (“Note 17”) in the principal sum of $ 140,000 8.5 March 31, 2025 130,000 83,000 46,500 Note 18 On September 28, 2023, APB and Borrower 18 entered into a promissory note (“Note 18”) in the principal sum of $ 400,000 5 November 12, 2023 401,000 Note 19 On August 11, 2022, APB and Borrower 19 entered into a promissory note (“Note 19”) in the principal sum of $ 1,430,000 8 August 12, 2024 1,102,000 375,000

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2023
Investments, All Other Investments [Abstract]
Financial Instruments	5. Financial Instruments Cash, Cash Equivalents, Restricted Cash and Marketable Securities The following tables show the Company’s cash, cash equivalents, restricted cash, and marketable securities by significant investment category as of September 30, 2023, and December 31, 2022: Schedule of Cash and Marketable Securities by Significant Investment Category 2023 Unrealized Gain/ Fair Cash and Cash Marketable Cost (Loss) Value Equivalents Securities Cash $ 6,827,000 $ - $ 6,827,000 $ 6,827,000 $ - Level 1 Money Market Funds 70,000 - 70,000 70,000 - Marketable Securities 19,103,000 (8,039,000 ) 11,064,000 - 11,064,000 Total $ 26,000,000 $ (8,039,000 ) $ 17,961,000 $ 6,897,000 $ 11,064,000 2022 Unrealized Gain/ Fair Cash and Cash Marketable Cost (Loss) Value Equivalents 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 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.

Provision for Credit Losses

Provision for Credit Losses	9 Months Ended
	Sep. 30, 2023
Provision For Credit Losses
Provision for Credit Losses	6. 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, and September 30, 2023 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. We analyzed the loan loss reserve from three basis: general loan portfolio reserves; industry portfolio reserves, and specific loan loss reserves. For the three and nine months ended September 30, 2023, the Company recorded a Loan loss reserve of approximately $ 1,179,000 4,936,000 General Loan Portfolio Reserve - 145,000 199,000 Industry Portfolio Reserves - Specific Loan Reserves 884,000 27,831,000 2,884,000 1,291,000 1,477,000

Disposal of assets

Disposal of assets	9 Months Ended
	Sep. 30, 2023
Disposal Of Assets
Disposal of assets	7. Disposal of assets On July 1 st 1,000 shares of common stock, representing all the issued and outstanding common stock shares of HWH World for the sum $ 706,000 representing the gross proceeds of the sale of HWH inventory less cost of goods sold. The parties involved amended the terms of this agreement during the third quarter of 2023 from that of equity transaction to the purchase of inventory and assumption of certain liabilities by SHRG. The amended agreement identified the purchase price approximating $ 758,000 698,000 59,000 the agreement includes payment of 1% royalty, starting November 1, 2023, being defined as 1% of the gross sale price of all Seller’s new products made and sold outside of existing inventory on the schedule, for a period ending October 31, 2033. 639,000 On July 1 st 100 259,000 617,000

Investments

Investments	9 Months Ended
	Sep. 30, 2023
Investments, All Other Investments [Abstract]
Investments	8. Investments Alset International Limited related party The Company owns 127,179,291 4 3,726,000 3,319,000 407,000 1,539,000 West Park Capital, Inc. On December 30, 2020, the Company signed a binding letter of intent with West Park Capital, Inc (“West Park”) and TBD where the parties agreed to prepare a note and stock exchange agreement whereby DSS will assign the TBD Note to West Park and West Park shall issue to DSS a stock certificate reflecting 7.5 500,000 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 6,000 28,000 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 16 100 4,100,000 Stemtech Corporation (Sharing Services Global Corp) In September 2021, the Company’s former 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 September 9, 2024 10 1.4 154,173 0 44,000 0 39,000 In September 2021, SHRG entered into a Membership Unit Purchase Agreement pursuant to which the SHRG acquired a 30.75 1,537,000 100

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Acquisitions	9. Acquisitions 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) Revenue $ 49,076,804 Net loss $ (61,680,088 ) Basic loss per share $ (0.55 ) Diluted loss per share $ (0.55 ) 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 1,000 1,274,000 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”).

Short-Term and Long-Term Debt

Short-Term and Long-Term Debt	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Short-Term and Long-Term Debt	10. Short-Term and Long-Term Debt DSS, Inc 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 3,053,000 3,406,000 4.63 491,000 2,562,000 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 5,105,000 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 4.25 40,000 4,640,000 1,600,000 325,000 585,000 3 4,652,000 102,000 4,590,000 56,000 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 512,000 3,000,000 On October 13, 2021, LVAM entered into a 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 1,997,000 3,000,000 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 32,100,000 12,100,000 1,500,000 15,901,000 1 11 52,407,000 The LifeCare Agreement calls for the principal amount of the in equal, consecutive monthly installments based upon a twenty-five (25) year amortization of the original principal amount of the LifeCare Agreement at an initial rate of interest equal to the interest rate determined in accordance as of July 29, 2022 provided, however, such rate of interest shall not be less than 4.28 8.46 November 2, 2023 November 2, 2024 40,193,000 270,000 40,462,000 24,000 2,672,000 952,000 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 matures in December 2023 8,805,000 21,366,177 8,350,000 119,000 625,000 346,000 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 March 7, 2024 4,500,000 3,200,000 1,000,000 222,000 29,000 5 4,450,000 25 4.28 35,000 2,966,000 60,000 2,952,000 24,000 153,000 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 14,000 746,000 112,000 634,000 A summary of scheduled principal payments of long-term debt, not including revolving lines of credit, subsequent to September 30, 2023, are as follows: Schedule of Notes Payable and Long-term Debt Year Amount 2024 46,952,000 2025 859,000 2026 901,000 2027 947,000 2028 1,200,000 Thereafter 3,526,000

Lease Liability

Lease Liability	9 Months Ended
	Sep. 30, 2023
Lease Liability
Lease Liability	11. Lease Liability The Company has operating leases predominantly for operating facilities. As of September 30, 2023, the remaining lease terms on our operating leases range from less than one to twelve years. Renewal options to extend our leases have not been exercised due to uncertainty. 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 September 30, 2023. Future minimum lease payments as of September 30, 2023, are as follows: Maturity of Lease Liability: Schedule of Future Minimum Lease Payments Totals 2024 1,275,000 2025 861,000 2026 839,000 2027 808,000 2028 824,000 After 4,916,000 Total lease payments 9,523,000 Less: Imputed Interest (1,670,000 ) Present value of remaining lease payments $ 7,853,000 Current $ 813,000 Noncurrent $ 7,040,000 Weighted-average remaining lease term (years) 13.3 Weighted-average discount rate 4.3 % In March of 2022, Premier Packaging began leasing its relocated manufacturing facilities to West Henrietta, New York. This lease contains an escalating payment clause, ranging from $ 61,000 78,000 319,000 948,000

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies License Agreement 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

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Stockholders’ Equity	13. Stockholders’ Equity Equity transactions 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 17,570,948 0.41 On April 10, 2023, the Company issued 1,247,078 268,000 Stock-Based Compensation – The Company records stock-based payment expense related to options and warrants based on the grant date fair value in accordance with FASB ASC 718. Stock-based compensation includes expense charges for all stock-based awards to employees, directors, and consultants. Such awards include option grants, warrant grants, and restricted stock awards. During the nine months ended September 30, 2023, the Company did not have stock compensation associated with these items, and 5,333 options were forfeited. Impact BioMedical, Inc. Equity Transactions – On August 8, 2023 DSS BioHealth Securities, Inc., a wholly-owned subsidiary of the Company, and the sole shareholder of Impact BioMedical Inc. , distributed to the shareholders of DSS on record as of July 10, 2023 4 shares of Impact Bio’s stock for 1 share they owned of DSS stock. Each share of Impact BioMedical distributed as part of the distribution will not be eligible for resale until 180 days from the date Impact BioMedical’s initial public offering becomes effective under the Securities Act, subject to the discretion of the Company to lift the restriction sooner. On October 31, 2023, Impact BioMedical effected a reverse stock split of 1 for 55. 3,877,282,251 70,496,041 60,496,041 60,496,041 88 12

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Sep. 30, 2023
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	14. Supplemental Cash Flow Information The following table summarizes supplemental cash flows for the nine-months ended September 30, 2023, and 2022: Schedule of Supplemental Cash Flow Information 2023 2022 Cash paid for interest $ 3,432,000 $ 1,907,000 Non-cash investing and financing activities: Notes receivable converted to equity investments $ - $ 1,940,000 Shares issued for acquisition of marketable security $ - $ 7,169,000 Shares issued for the acquisition of notes receivable $ - $ 8,717,000 Right of use asset addition $ - $ 9,895,000 Shares issued in lieu of bonus cash $ 268,000 $ 6,216,000

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Segment Information	15. Segment Information The Company’s nine businesses lines are organized, managed, and internally reported as five operating segments. One of these operating segments, Product Packaging, is the Company’s packaging and printing group. Product Packaging operates in the paper board folding carton, smart packaging, and document security printing markets. It markets, manufactures, and sells mailers, photo sleeves, sophisticated custom folding cartons, and complex 3-dimensional direct mail solutions. These products are designed to provide functionality and marketability while also providing counterfeit protection. A second, Biotechnology, invests in, or acquires 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 developing open-air defense initiatives, which curb transmission of air-borne infectious diseases, such as tuberculosis and influenza. Biotechnology is also targeting unmet, urgent medical needs. A third operating segment, Securities, and Investment Management (“Securities”) was established to develop and/or acquire assets and investments in the securities trading and/or funds management arena. Further, Securities, 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, stable coins and cryptocurrency via a digital asset 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, STO 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). Also in this segment is the Company’s real estate investment trust (“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. The fourth segment, Direct, provides services to assist companies in the emerging growth gig business model of peer-to-peer decentralized sharing marketplaces. It 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 products include, among other things, nutritional and personal care products sold throughout North America, Asia Pacific and Eastern Europe (see Note 1, Deconsolidation of Sharing Services Global Corporation). The fifth business line, Commercial Banking, is organized for the purposes of being a financial network holding company, focused providing commercial loans and 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, and advisory capital raising services. From this financial platform, the Company shall provide an integrated suite of financial services for businesses that shall include commercial business lines of credit, land development financing, inventory financing, third party loan servicing, and services that address the financial needs of the world Gig Economy. Approximate information concerning the Company’s operations by reportable segment for the three and nine months ended September 30, 2023 and 2022 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 Three Months Ended Product Commercial Direct September 30, 2023 Packaging Lending Marketing Biotechnology Securities Corporate Total Revenue $ 3,378,000 $ 108,000 $ 523,000 $ - $ 173,000 $ - $ 4,182,000 Interest expense 51,000 - - - - - 51,000 Interest income - - 660,000 6,000 16,000 - 682,000 Net Loss (income) from operations (579,000 ) (24,000 ) (1,010,000 ) (1,151,000 ) (2,166,000 ) (1,751,000 ) (6,681,000 ) Capital expenditures 67,000 - - - - - 67,000 Identifiable assets 21,554,000 39,446,000 7,102,000 49,816,000 69,498,000 9,135,000 196,551,000 Three Months Ended Product Commercial Direct September 30, 2022 Packaging Lending Marketing Biotechnology Securities Corporate Total Revenue $ 4,707,000 $ 370,000 $ 4,956,000 $ - $ 1,646,000 $ 183,000 $ 11,862,000 Depreciation and amortization 168,000 - 41,000 278,000 2,423,000 17,000 2,927,000 Interest Expense 42,000 - 193,000 - 371,000 - 606,000 Interest income - - 3,000 94,000 79,000 143,000 319,000 Net income (loss) from operations (1,077,000 ) 221,000 (15,379,000 ) (909,000 ) (3,182,000 ) (4,476,000 ) (24,802,000 ) Capital expenditures 300,000 - 73,000 - - - 373,000 Identifiable assets 24,035,000 48,121,000 39,979,000 57,225,000 81,766,000 13,754,000 264,880,000 Nine Months Ended Product Commercial Direct September 30, 2023 Packaging Lending Marketing Biotechnology Securities Corporate Total Revenue $ 13,038,000 $ 422,000 $ 6,088,000 $ - $ 3,697,000 $ - $ 23,245,000 Interest expense 137,000 - (6,000 ) - 307,000 - 438,000 Interest income - - 945,000 149,000 126,000 - 1,220,000 Net income (loss) from operations (88,000 ) (1,800,000 ) (32,272,000 ) (5,933,000 ) (8,606,000 ) (4,340,000 ) (53,039,000 ) Capital expenditures 596,000 - - 17,000 66,000 - 679,000 Identifiable assets 21,554,000 39,446,000 7,102,000 49,816,000 69,498,000 9,135,000 196,551,000 Nine Months Ended Product Commercial Direct September 30, 2022 Packaging Lending Marketing Biotechnology Securities Corporate Total Revenue $ 11,876,000 $ 644,000 $ 18,000,000 $ 94,000 $ 4,817,000 $ 496,000 $ 35,927,000 Depreciation and Amortization 525,000 - 248,000 835,000 7,637,000 106,000 9,351,000 Interest expense 100,000 - 193,000 - 1,812,000 - 2,105,000 Stock based compensation 1,000 - - - - 3,000 4,000 Net income (loss) from operations (755,000 ) 638,000 (19,102,000 ) (2,198,000 ) (8,334,000 ) (9,410,000 ) (39,161,000 ) Capital expenditures 1,242,000 - 88,000 - 15,000 4,000 1,349,000 Identifiable assets 24,035,000 48,121,000 39,979,000 57,225,000 81,766,000 13,754,000 264,880,000 The following tables disaggregate our business segment revenues by major source: Printed Products Revenue Information: Schedule of Disaggregation of Revenue Three months ended September 30, 2023 Packaging Printing and Fabrication $ 3,293,000 Commercial and Security Printing 22,000 Total Printed Products $ 3,315,000 Three months ended September 30, 2022 Packaging Printing and Fabrication $ 4,888,000 Commercial and Security Printing 144,000 Total Printed Products $ 5,032,000 Nine months ended September 30, 2023 Packaging Printing and Fabrication $ 12,539,000 Commercial and Security Printing 347,000 Total Printed Products $ 12,976,000 Nine months ended September 30, 2022 Packaging Printing and Fabrication $ 12,357,000 Commercial and Security Printing 293,000 Total Printed Products $ 12,650,000 Direct Marketing Three months ended September 30, 2023 Direct Marketing Internet Sales $ 523,000 Total Direct Marketing $ 523,000 Three months ended September 30, 2022 Direct Marketing Internet Sales $ 4,937,000 Total Direct Marketing $ 4,937,000 Nine months ended September 30, 2023 Direct Marketing Internet Sales $ 6,088,000 Total Direct Marketing $ 6,088,000 Nine months ended September 30, 2022 Direct Marketing Internet Sales $ 17,939,000 Total Direct Marketing $ 17,939,000 Rental Income Three months ended September 30, 2023 Rental income $ 236,000 Total Rental Income $ 236,000 Three months ended September 30, 2022 Rental income $ 1,485,000 Total Rental Income $ 1,485,000 Nine months ended September 30, 2023 Rental income $ 3,464,000 Total Rental Income $ 3,464,000 Nine months ended September 30, 2022 Rental income $ 4,656,000 Total Rental Income $ 4,656,000 Net Investment Income Three months ended September 30, 2023 Net Investment Income $ 108,000 Total Investment Income $ 108,000 Three months ended September 30, 2022 Net Investment Income $ 370,000 Total Rental Income $ 370,000 Nine months ended September 30, 2023 Net investment income $ 422,000 Total Management fee income $ 422,000 Nine months ended September 30, 2022 Net Investment Income $ 644,000 Total Management fee income $ 644,000 Commission Income Three months ended September 30, 2023 Commission income $ - Total commission income $ - Three months ended September 30, 2022 Commission income $ - Total commission income $ - Nine months ended September 30, 2023 Commission income $ 295,000 Total commission income $ 295,000 Nine months ended September 30, 2022 Commission income $ - Total commission income $ -

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	16. Related Party Transactions The Company owns 127,179,291 4 3,726,000 3,319,000 281,000 75,000 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”) to acquire the Seller’s wholly owned subsidiary Impact Oncology PTE Ltd for the purchase price of $ 2,480,000 2,480,000 250,000 15.7 1,000,000 16 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 512,000 3,000,000 On October 13, 2021, LVAM entered into a 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 1,997,000 3,000,000 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 matures in December 2023 8,805,000 21,366,177 8,350,000 119,000 625,000 346,000 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 On May 17, 2022, the shareholders of the Company approved the issuance of up to 21,366,177 8,350,000 367,000

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events The Company has evaluated all subsequent events and transactions through November 14, 2023, the date that the condensed consolidated financial statements were available to be issued and noted no subsequent events requiring financial statement recognition or disclosure other than what was identified below: On October 31, 2023, Impact BioMedical effected a reverse stock split of 1 for 55. 3,877,282,251 70,496,041 60,496,041 60,496,041 88 12

Basis of Presentation and Sig_2

Basis of Presentation and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	Principles of Consolidation Deconsolidation of Sharing Services Global Corporation - 280 7 81 s a result, SHRG, whose operations represented a significant portion of our Direct Marketing segment, was deconsolidated from our consolidated financial statements effective as of May 1, 2023 (the “Deconsolidation”). The consolidated statement of operations for the fiscal quarter ended September 30, 2023, therefore includes one month of activity related to SHRG prior to the Deconsolidation. Subsequent to April 30, 2023 the assets and liabilities of SHRG are no longer included within our consolidated balance sheets. Any discussions related to results, operations, and accounting policies associated with SHRG refer to the periods prior to the Deconsolidation. Upon Deconsolidation, we recognized a loss before income taxes of approximately $ 29,196,000 148,000 Reclassifications
Use of Estimates	Use of Estimates
Cash Equivalents	Cash Equivalents Accounts/Rents Receivable At September 30, 2023, and December 31, 2022, the Company established a reserve for doubtful accounts of approximately $ 2,706,000 29,000
Notes receivable, unearned interest, and related recognition	Notes receivable, unearned interest, and related recognition
Investments	Investments
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 – Inventories consist primarily of paper, pre-printed security paper, paperboard, fully prepared packaging, air filtration systems, and health and beauty products which and are stated at the lower of cost or net realizable value on the first-in, first-out (“FIFO”) method. Packaging work-in-process and finished goods included the cost of materials, direct labor and overhead. At the closing of each reporting period, the Company evaluates its inventory in order to adjust the inventory balance for obsolete and slow-moving items. An allowance for obsolescence of approximately $ 57,000 742,000
Impairment of Long-Lived Assets and Goodwill	Impairment of Long-Lived Assets and Goodwill
Business Combinations	Business Combinations - Business combinations and non-controlling interests are recorded in accordance with FASB ASC 805 Business Combinations. Under the guidance, the assets and liabilities of the acquired business are recorded at their fair values at the date of acquisition and all acquisition costs are expensed as incurred. The excess of the purchase price over the estimated fair values is recorded as goodwill. If the fair value of the assets acquired exceeds the purchase price and the liabilities assumed, then a gain on acquisition is recorded. The application of business combination accounting requires the use of significant estimates and assumptions.
(Loss) Earnings Per Common Share	(Loss) Earnings Per Common Share 0 0 0 11,597
Concentration of Credit Risk	Concentration of Credit Risk - As of September 30, 2023, two customers accounted for approximately 21% and 7% of our consolidated revenue and these two customers approximately 32% and 15% of our consolidated trade accounts receivable balance. As of December 31, 2022, two customers accounted for approximately 14% and 6% of our consolidated revenue and these two customers approximately 36% and 17% of our consolidated trade accounts receivable balance.
Income Taxes	Income Taxes Allowance For Loans And Lease Losses ASU No.2016-13 – Credit Losses” Going Concern 6.9 Aside from its $ 6.9 11.1 6.3 55 40.2 The Company’s management intends to take actions necessary to continue as a going concern. Management’s plans concerning these matters include, 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 $ 6.9 11.1 6.3

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consisted of the following as of: Schedule of Inventory September 30, 2023 December 31, 2022 Finished Goods $ 2,894,000 $ 6,779,000 Work in Process 79,000 403,000 Raw Materials 1,014,000 1,281,000 Inventory Gross $ 3,987,000 $ 8,463,000 Less allowance for obsolescence (57,000 ) (742,000 ) Inventory Net $ 3,930,000 $ 7,721,000

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2023
Investments, All Other Investments [Abstract]
Schedule of Cash and Marketable Securities by Significant Investment Category	The following tables show the Company’s cash, cash equivalents, restricted cash, and marketable securities by significant investment category as of September 30, 2023, and December 31, 2022: Schedule of Cash and Marketable Securities by Significant Investment Category 2023 Unrealized Gain/ Fair Cash and Cash Marketable Cost (Loss) Value Equivalents Securities Cash $ 6,827,000 $ - $ 6,827,000 $ 6,827,000 $ - Level 1 Money Market Funds 70,000 - 70,000 70,000 - Marketable Securities 19,103,000 (8,039,000 ) 11,064,000 - 11,064,000 Total $ 26,000,000 $ (8,039,000 ) $ 17,961,000 $ 6,897,000 $ 11,064,000 2022 Unrealized Gain/ Fair Cash and Cash Marketable Cost (Loss) Value Equivalents 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

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2023
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) Revenue $ 49,076,804 Net loss $ (61,680,088 ) Basic loss per share $ (0.55 ) Diluted loss per share $ (0.55 )

Short-Term and Long-Term Debt (

Short-Term and Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2023
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 September 30, 2023, are as follows: Schedule of Notes Payable and Long-term Debt Year Amount 2024 46,952,000 2025 859,000 2026 901,000 2027 947,000 2028 1,200,000 Thereafter 3,526,000

Lease Liability (Tables)

Lease Liability (Tables)	9 Months Ended
	Sep. 30, 2023
Lease Liability
Schedule of Future Minimum Lease Payments	Future minimum lease payments as of September 30, 2023, are as follows: Maturity of Lease Liability: Schedule of Future Minimum Lease Payments Totals 2024 1,275,000 2025 861,000 2026 839,000 2027 808,000 2028 824,000 After 4,916,000 Total lease payments 9,523,000 Less: Imputed Interest (1,670,000 ) Present value of remaining lease payments $ 7,853,000 Current $ 813,000 Noncurrent $ 7,040,000 Weighted-average remaining lease term (years) 13.3 Weighted-average discount rate 4.3 %

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2023
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Information	The following table summarizes supplemental cash flows for the nine-months ended September 30, 2023, and 2022: Schedule of Supplemental Cash Flow Information 2023 2022 Cash paid for interest $ 3,432,000 $ 1,907,000 Non-cash investing and financing activities: Notes receivable converted to equity investments $ - $ 1,940,000 Shares issued for acquisition of marketable security $ - $ 7,169,000 Shares issued for the acquisition of notes receivable $ - $ 8,717,000 Right of use asset addition $ - $ 9,895,000 Shares issued in lieu of bonus cash $ 268,000 $ 6,216,000

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Operations by Reportable Segment	Approximate information concerning the Company’s operations by reportable segment for the three and nine months ended September 30, 2023 and 2022 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 Three Months Ended Product Commercial Direct September 30, 2023 Packaging Lending Marketing Biotechnology Securities Corporate Total Revenue $ 3,378,000 $ 108,000 $ 523,000 $ - $ 173,000 $ - $ 4,182,000 Interest expense 51,000 - - - - - 51,000 Interest income - - 660,000 6,000 16,000 - 682,000 Net Loss (income) from operations (579,000 ) (24,000 ) (1,010,000 ) (1,151,000 ) (2,166,000 ) (1,751,000 ) (6,681,000 ) Capital expenditures 67,000 - - - - - 67,000 Identifiable assets 21,554,000 39,446,000 7,102,000 49,816,000 69,498,000 9,135,000 196,551,000 Three Months Ended Product Commercial Direct September 30, 2022 Packaging Lending Marketing Biotechnology Securities Corporate Total Revenue $ 4,707,000 $ 370,000 $ 4,956,000 $ - $ 1,646,000 $ 183,000 $ 11,862,000 Depreciation and amortization 168,000 - 41,000 278,000 2,423,000 17,000 2,927,000 Interest Expense 42,000 - 193,000 - 371,000 - 606,000 Interest income - - 3,000 94,000 79,000 143,000 319,000 Net income (loss) from operations (1,077,000 ) 221,000 (15,379,000 ) (909,000 ) (3,182,000 ) (4,476,000 ) (24,802,000 ) Capital expenditures 300,000 - 73,000 - - - 373,000 Identifiable assets 24,035,000 48,121,000 39,979,000 57,225,000 81,766,000 13,754,000 264,880,000 Nine Months Ended Product Commercial Direct September 30, 2023 Packaging Lending Marketing Biotechnology Securities Corporate Total Revenue $ 13,038,000 $ 422,000 $ 6,088,000 $ - $ 3,697,000 $ - $ 23,245,000 Interest expense 137,000 - (6,000 ) - 307,000 - 438,000 Interest income - - 945,000 149,000 126,000 - 1,220,000 Net income (loss) from operations (88,000 ) (1,800,000 ) (32,272,000 ) (5,933,000 ) (8,606,000 ) (4,340,000 ) (53,039,000 ) Capital expenditures 596,000 - - 17,000 66,000 - 679,000 Identifiable assets 21,554,000 39,446,000 7,102,000 49,816,000 69,498,000 9,135,000 196,551,000 Nine Months Ended Product Commercial Direct September 30, 2022 Packaging Lending Marketing Biotechnology Securities Corporate Total Revenue $ 11,876,000 $ 644,000 $ 18,000,000 $ 94,000 $ 4,817,000 $ 496,000 $ 35,927,000 Depreciation and Amortization 525,000 - 248,000 835,000 7,637,000 106,000 9,351,000 Interest expense 100,000 - 193,000 - 1,812,000 - 2,105,000 Stock based compensation 1,000 - - - - 3,000 4,000 Net income (loss) from operations (755,000 ) 638,000 (19,102,000 ) (2,198,000 ) (8,334,000 ) (9,410,000 ) (39,161,000 ) Capital expenditures 1,242,000 - 88,000 - 15,000 4,000 1,349,000 Identifiable assets 24,035,000 48,121,000 39,979,000 57,225,000 81,766,000 13,754,000 264,880,000
Schedule of Disaggregation of Revenue	Printed Products Revenue Information: Schedule of Disaggregation of Revenue Three months ended September 30, 2023 Packaging Printing and Fabrication $ 3,293,000 Commercial and Security Printing 22,000 Total Printed Products $ 3,315,000 Three months ended September 30, 2022 Packaging Printing and Fabrication $ 4,888,000 Commercial and Security Printing 144,000 Total Printed Products $ 5,032,000 Nine months ended September 30, 2023 Packaging Printing and Fabrication $ 12,539,000 Commercial and Security Printing 347,000 Total Printed Products $ 12,976,000 Nine months ended September 30, 2022 Packaging Printing and Fabrication $ 12,357,000 Commercial and Security Printing 293,000 Total Printed Products $ 12,650,000 Direct Marketing Three months ended September 30, 2023 Direct Marketing Internet Sales $ 523,000 Total Direct Marketing $ 523,000 Three months ended September 30, 2022 Direct Marketing Internet Sales $ 4,937,000 Total Direct Marketing $ 4,937,000 Nine months ended September 30, 2023 Direct Marketing Internet Sales $ 6,088,000 Total Direct Marketing $ 6,088,000 Nine months ended September 30, 2022 Direct Marketing Internet Sales $ 17,939,000 Total Direct Marketing $ 17,939,000 Rental Income Three months ended September 30, 2023 Rental income $ 236,000 Total Rental Income $ 236,000 Three months ended September 30, 2022 Rental income $ 1,485,000 Total Rental Income $ 1,485,000 Nine months ended September 30, 2023 Rental income $ 3,464,000 Total Rental Income $ 3,464,000 Nine months ended September 30, 2022 Rental income $ 4,656,000 Total Rental Income $ 4,656,000 Net Investment Income Three months ended September 30, 2023 Net Investment Income $ 108,000 Total Investment Income $ 108,000 Three months ended September 30, 2022 Net Investment Income $ 370,000 Total Rental Income $ 370,000 Nine months ended September 30, 2023 Net investment income $ 422,000 Total Management fee income $ 422,000 Nine months ended September 30, 2022 Net Investment Income $ 644,000 Total Management fee income $ 644,000 Commission Income Three months ended September 30, 2023 Commission income $ - Total commission income $ - Three months ended September 30, 2022 Commission income $ - Total commission income $ - Nine months ended September 30, 2023 Commission income $ 295,000 Total commission income $ 295,000 Nine months ended September 30, 2022 Commission income $ - Total commission income $ -

Basis of Presentation and Sig_3

Basis of Presentation and Significant Accounting Policies (Details Narrative) - USD ($)

3 Months Ended

9 Months Ended

12 Months Ended

May 04, 2023

May 04, 2023

Mar. 09, 2022

Feb. 28, 2022

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2023

Sep. 30, 2022

Sep. 30, 2021

Dec. 31, 2022

May 31, 2023

May 03, 2023

May 13, 2021

Product Information [Line Items]

Deconsolidation on loss before income taxes

$ 29,196,000

Accounts Receivable, Allowance for Credit Loss

$ 2,706,000

$ 29,000

Allowance for obsolescence

57,000

$ 742,000

Cash

6,900,000

Proceeds from marketable securities

11,100,000

Principal and interest on note receivable

6,300,000

Pinnacle Bank [Member]

Product Information [Line Items]

Notes Payable

$ 40,200,000

Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]

Product Information [Line Items]

Concentration Risk, Percentage

21%

14%

Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]

Product Information [Line Items]

Concentration Risk, Percentage

32%

36%

Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]

Product Information [Line Items]

Concentration Risk, Percentage

7%

6%

Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]

Product Information [Line Items]

Concentration Risk, Percentage

15%

17%

Warrant [Member]

Product Information [Line Items]

Anti dilutive securities excluded from computation of EPS

0

0

0

11,597

Sharing Services Global Corp [Member]

Product Information [Line Items]

Number of shares issued

280,000,000

Ownership interest percentage

7%

7%

Value of marketable securities

$ 148,000

Sharing Services Global Corpo [Member]

Product Information [Line Items]

Percentage of issued and outstanding

81%

Impac tBio Medical [Member]

Product Information [Line Items]

Subsidiary, Ownership Percentage, Parent

5,500%

Sentinel Brokers LLC [Member]

Product Information [Line Items]

Equity position percentage

75%

80.10%

Stock Purchase Agreement [Member]

Product Information [Line Items]

Number of shares issued

3,986,877

44,619,423

Sentinel Brokers LLC [Member]

Product Information [Line Items]

Acquisition percentage

5%

Sentinel Brokers LLC [Member] | Stock Purchase Agreement [Member]

Product Information [Line Items]

Acquisition percentage

24.90%

Schedule of Inventory (Details)

Schedule of Inventory (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Finished Goods	$ 2,894,000	$ 6,779,000
Work in Process	79,000	403,000
Raw Materials	1,014,000	1,281,000
Inventory Gross	3,987,000	8,463,000
Less allowance for obsolescence	(57,000)	(742,000)
Inventory Net	$ 3,930,000	$ 7,721,000

Notes Receivable (Details Narra

Notes Receivable (Details Narrative) - USD ($)

9 Months Ended

12 Months Ended

Aug. 28, 2023

Jun. 27, 2023

May 08, 2023

Mar. 31, 2023

Dec. 29, 2022

Aug. 29, 2022

Jul. 26, 2022

Jun. 15, 2022

May 09, 2022

Mar. 02, 2022

Jan. 24, 2022

Dec. 28, 2021

Oct. 25, 2021

Sep. 23, 2021

May 14, 2021

Feb. 19, 2021

Sep. 30, 2023

Dec. 31, 2022

Sep. 28, 2023

Aug. 31, 2023

Sep. 30, 2022

Aug. 11, 2022

Feb. 08, 2021

Financing Receivable, Modified [Line Items]

Notes receivable current

$ 9,225,000

$ 11,719,000

Notes Payable

$ 138,000

922,000

Redeemable preferred stoc, per share

$ 1,000

Long term debt current

$ 46,638,000

47,161,000

Series D Preferred Stock [Member]

Financing Receivable, Modified [Line Items]

Debt exchanged for shares

26,000

Preferred stock, par value

$ 0.0001

Note 1 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 800,000

Debt instrument interest rate

4%

Note 2 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 5,000,000

Debt instrument interest rate

6.65%

Debt instrument maturity date

May 01, 2023

Debt conversion description

Note 2 contains an optional conversion clause that allows the Company to convert all, or a portion of all, into newly issued member units of Borrower 2 with the maximum principal amount equal to 18% of the total equity position of Borrower 2 at conversion

Notes receivable current

5,544,000

5,420,000

Principal and interest outstanding

2,884,000

Note 3 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 3,500,000

Debt instrument interest rate

5.59%

Debt instrument maturity date

Sep. 22, 2022

Notes receivable current

3,854,000

3,701,000

Extended maturity date

Sep. 19, 2024

Note 4 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument interest rate

8%

Debt instrument maturity date

Oct. 25, 2022

Notes receivable current

884,000

Line of Credit Facility, Maximum Borrowing Capacity

$ 3,000,000

Debt description

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

Note 4 [Member] | Maximum [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 1,000,000

Note 5 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument interest rate

12.50%

Debt instrument maturity date

May 15, 2023

Note 5 [Member] | Promissory Note One [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 250,000

Notes Payable

252,000

Note 5 [Member] | Promissory Note Two [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 10,000

Notes Payable

9,000

Note 6 [Member]

Financing Receivable, Modified [Line Items]

Notes receivable current

0

63,000

Note 7 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 700,000

Debt instrument interest rate

12%

Debt instrument maturity date

Dec. 28, 2022

Notes receivable current

404,000

701,000

Extended maturity date

May 31, 2023

Note 8 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 100,000

Debt instrument interest rate

6%

Notes Payable

100,000

106,000

Debt instrument, face amount

January 2024

Note 9 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 893,000

Debt instrument interest rate

8%

Debt instrument, face amount

March 2024

Notes and loans receivable gross current

440,000

Unamortized origination fees

9

25,000

Notes payable

874,000

Note 10 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 210,000

Debt instrument interest rate

10%

Debt instrument maturity date

Feb. 09, 2023

Notes receivable current

224,000

Notes payable

213,000

Note 11 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 100,000

Debt instrument interest rate

8%

Debt instrument maturity date

Aug. 29, 2025

Notes receivable current

68,000

Notes Payable

100,000

Notes payable

99,000

Notes receivable

31,000

Note 12 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 1,000,000

Debt instrument interest rate

8%

Debt instrument maturity date

Jul. 26, 2024

Notes and loans receivable gross current

30,000

Unamortized origination fees

66,000

Notes payable

929,000

924,000

Note 13 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 27,000,000

Debt instrument interest rate

8%

Debt instrument maturity date

Jun. 14, 2024

Conversion price

$ 0.03

Note 14 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 206,000

Debt instrument interest rate

6.50%

Debt instrument maturity date

Aug. 19, 2022

Notes and loans receivable gross current

204,000

Notes payable

16,000

$ 206,000

$ 190,000

Note 15 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 102,000

Debt instrument interest rate

2%

Debt instrument maturity date

Sep. 01, 2024

May 07, 2026

Notes payable

$ 104,000

Effective rate percentage

10.50%

Long term debt current

$ 44,000

Long term debt

60,000

Note Sixteen [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 1,400,000

Debt instrument interest rate

10%

Debt Instrument, Unamortized Discount

$ 300,000

Note 17 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 140,000

Debt instrument interest rate

8.50%

Debt instrument maturity date

Mar. 31, 2025

Notes payable

130,000

Long term debt current

83,000

Long term debt

46,500

Note Eighteen [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 400,000

Debt instrument interest rate

500%

Debt instrument maturity date

Nov. 12, 2023

Notes payable

401,000

Note Nineteen [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 1,430,000

Debt instrument interest rate

800%

Debt instrument maturity date

Aug. 12, 2024

Notes and loans receivable gross current

$ 375,000

Notes payable

$ 1,102,000

Schedule of Cash and Marketable

Schedule of Cash and Marketable Securities by Significant Investment Category (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Line Items]
Adjusted Cost	$ 26,000,000	$ 59,894,000
Unrealized Gain/(Loss)	(8,039,000)	(3,659,000)
Fair Value	17,961,000	46,776,000
Cash and Cash Equivalents	6,897,000	19,290,000
Current marketable securities	11,064,000	27,307,000
Investments		179,000
Fair Value, Inputs, Level 2 [Member] | Convertible Securities [Member]
Cash and Cash Equivalents [Line Items]
Adjusted Cost		1,023,000
Unrealized Gain/(Loss)
Fair Value		39,000
Cash and Cash Equivalents
Current marketable securities
Investments		39,000
Fair Value, Inputs, Level 2 [Member] | Warrant [Member]
Cash and Cash Equivalents [Line Items]
Adjusted Cost		3,318,000
Unrealized Gain/(Loss)
Fair Value		140,000
Cash and Cash Equivalents
Current marketable securities
Investments		140,000
Cash [Member]
Cash and Cash Equivalents [Line Items]
Adjusted Cost	6,827,000	19,226,000
Unrealized Gain/(Loss)
Fair Value	6,827,000	19,226,000
Cash and Cash Equivalents	6,827,000	19,226,000
Current marketable securities
Investments
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and Cash Equivalents [Line Items]
Adjusted Cost	70,000	64,000
Unrealized Gain/(Loss)
Fair Value	70,000	64,000
Cash and Cash Equivalents	70,000	64,000
Current marketable securities
Investments
Marketable Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and Cash Equivalents [Line Items]
Adjusted Cost	19,103,000	36,263,000
Unrealized Gain/(Loss)	(8,039,000)	(3,659,000)
Fair Value	11,064,000	27,307,000
Cash and Cash Equivalents
Current marketable securities	$ 11,064,000	27,307,000
Investments

Provision for Credit Losses (De

Provision for Credit Losses (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
General Loan Portfolio Reserve [Member] | American Pacific Bancorp [Member]
Financing Receivable, Past Due [Line Items]
Portfolio reserve		$ 199,000	$ 145,000
Specific Loan Reserves [Member] | American Pacific Bancorp [Member] | Asili LLC [Member]
Financing Receivable, Past Due [Line Items]
Current nonaccrual loan balance		884,000
Resvered principal amount	$ 27,831,000	27,831,000	$ 27,831,000
Specific Loan Reserves [Member] | American Pacific Bancorp [Member] | Asili LLC [Member] | Borrower Thirteen [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest	2,884,000	2,884,000
Specific Loan Reserves [Member] | American Pacific Bancorp [Member] | Asili LLC [Member] | Borrower Sixteen [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest	1,291,000	1,291,000
Specific Loan Reserves [Member] | American Pacific Bancorp [Member] | Asili LLC [Member] | Borrower Nineteen [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest	1,477,000	1,477,000
Loan [Member]
Financing Receivable, Past Due [Line Items]
Portfolio loan incurred	$ 1,179,000	$ 4,936,000

Disposal of assets (Details Nar

Disposal of assets (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Jul. 01, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Proceeds from sale of inventory					$ 1,518,000
Net loss		$ (4,342,000)	$ (20,215,000)	$ (50,303,000)	$ (32,914,000)
HWH World Inc [Member]
Equity percentage	100%
Sharing Services Global Corporation [Member] | Amended Agreement [Member]
Proceeds from sale of inventory	$ 758,000
Proceeds from sale of inventory	698,000
Liabilities assumed	59,000
Agreement description		the agreement includes payment of 1% royalty, starting November 1, 2023, being defined as 1% of the gross sale price of all Seller’s new products made and sold outside of existing inventory on the schedule, for a period ending October 31, 2033.
Net loss		$ 639,000
HWH World Inc [Member]
Net loss	6,170
Purchase price consideration	$ 2,590
HWH World Inc [Member] | Sharing Services Global Corporation [Member]
Sale of Stock, Number of Shares Issued in Transaction	1,000
Sale of Stock, Consideration Received Per Transaction	$ 706,000

Investments (Details Narrative)

Investments (Details Narrative) - USD ($)								1 Months Ended	3 Months Ended	9 Months Ended			12 Months Ended
	Jul. 22, 2021	Apr. 01, 2021	Mar. 18, 2021	Mar. 15, 2021	Dec. 30, 2020	Dec. 19, 2020	Sep. 10, 2020	Sep. 30, 2021	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2022	Mar. 31, 2022
Unrealized gain loss on investments										$ (8,039,000)			$ (3,659,000)
Investments													$ 179,000
Issuance of common stock, net of expenses										268,000	$ 17,405,000
Proceeds from Issuance of common stock											1,518,000
Vivacitas Agreement [Member]
Stock options exercised	1,000,000
Stock options exercised price	$ 1,000,000
Investment ownership percentage													100%	100%
Investment owned at cost													$ 4,100,000
Common Stock [Member]
Issuance of common stock, net of expenses										$ 25,000	$ 858,000
Issuance of common stock, net of expenses, shares										1,247,000	47,924,000
BMI Capital International LLC [Member]
Issuance of common stock, net of expenses							$ 100,000
Investments equity method									$ 6,000	$ 28,000
Impact Oncology PTE Ltd. [Member]
Owners shares			2,480,000
Options to purchase additional shares			250,000
Business combination consideration transferred			$ 2,480,000
Stemtech Corporation [Member] | Securities Purchase Agreement [Member]
Investments								$ 1,400,000				$ 1,400,000
Business combination consideration transferred												1,400,000
Convertible promissory note								$ 1,400,000				1,400,000
Origination fee												$ 500,000
Maturity date												Sep. 09, 2024
Interest rate								10%				10%
Stockholders equity												154,173
Warrant outstanding									0	0			0
Note payable									$ 44,000	$ 44,000			$ 39,000
DSS Securities, Inc. [Member]
Equity method investment ownership percentage							14.90%
BMI Capital International LLC [Member]
Equity method investment ownership percentage							24.90%
BMI Capital International LLC [Member] | Minimum [Member]
Equity method investment ownership percentage							20%
Bio Med 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
Vivacitas Oncology Inc [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%
Payments to acquire equity method investments								$ 1,537,000
Alset International Limited [Member]
Owners shares									127,179,291	127,179,291			127,179,291
Outstanding share percentage													4%
Marketable securities									$ 3,726,000	$ 3,726,000			$ 3,319,000
Unrealized gain loss on investments										281,000
Alset International Limited [Member] | Executive Director And Chief Executive Officer [Member].
Unrealized gain loss on investments										407,000	$ 1,539,000
West Park Capital Inc [Member]
Debt instrument convertible threshold percentage of stock price trigger					7.50%
Investments									$ 500,000	$ 500,000			$ 500,000
DSS Securities, Inc. [Member]
Issuance of common stock, net of expenses							$ 100,000
Outstanding membership interest							10%
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
Business combination 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
Share Price		$ 1
Vivacitas Oncology Inc [Member] | Common Stock [Member]
Options to purchase additional shares				500,000

Schedule of Business Acquisitio

Schedule of Business Acquisition, Pro Forma Information (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares
Business Combination and Asset Acquisition [Abstract]
Revenue | $	$ 49,076,804
Net loss | $	$ (61,680,088)
Basic loss per share | $ / shares	$ (0.55)
Diluted loss per share | $ / shares	$ (0.55)

Acquisitions (Details Narrative

Acquisitions (Details Narrative) - USD ($)	Sep. 30, 2021	May 13, 2021	Sep. 30, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Investments				$ 179,000
Goodwill			$ 57,880,000	60,919,000
Sentinel Brokers Company Inc [Member]
Business Acquisition [Line Items]
Purchae price		$ 300,000
Contribution of capital	$ 750,000
Investments	$ 1,050,000
Sentinel Brokers Company Inc [Member] | Common Class A [Member]
Business Acquisition [Line Items]
Percentage of outstanding common stock		50.10%
American Pacific Bancorp [Member]
Business Acquisition [Line Items]
Assets acquisition for cash				3,977,000
Assets receivables				344,000
Fixed assets				1,000
Goodwill				$ 1,274,000
Sentinel Brokers Company Inc [Member]
Business Acquisition [Line Items]
Equity position percentage		24.90%		75%

Schedule of Notes Payable and L

Schedule of Notes Payable and Long-term Debt (Details)	Sep. 30, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 46,952,000
2025	859,000
2026	901,000
2027	947,000
2028	1,200,000
Thereafter	$ 3,526,000

Short-Term and Long-Term Debt_2

Short-Term and Long-Term Debt (Details Narrative)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

May 17, 2022 USD ($) shares

Mar. 17, 2022 USD ($)

Nov. 02, 2021 USD ($)

Oct. 13, 2021 USD ($)

Oct. 13, 2021 USD ($)

Aug. 01, 2021 USD ($) ft²

Mar. 16, 2021 USD ($)

Nov. 30, 2021 USD ($)

Sep. 30, 2023 USD ($)

Sep. 30, 2022 USD ($)

Sep. 30, 2023 USD ($)

Sep. 30, 2022 USD ($)

Dec. 31, 2022 USD ($)

Mar. 30, 2023 USD ($)

Jul. 29, 2022

Dec. 31, 2021 USD ($)

May 20, 2021 USD ($)

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

Short-Term Debt [Line Items]

Long term debt current

$ 46,638,000

$ 46,638,000

$ 47,161,000

Payments to acquire assets

679,000

$ 1,349,000

Payments to intangible assets

180,000

Interest expense

51,000

$ 42,000

438,000

$ 100,000

BMIC Loan [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 3,000,000

$ 3,000,000

512,000

512,000

3,000,000

Maturity date

Oct. 12, 2022

Oct. 12, 2022

Wilson Loan [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 3,000,000

$ 3,000,000

1,997,000

1,997,000

3,000,000

Maturity date

Oct. 12, 2022

Oct. 12, 2022

Security Agreement [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

746,000

746,000

$ 790,000

Principal interest percentage

7.44%

Long term debt

634,000

634,000

Long term debt current

112,000

112,000

Interest Expense, Debt

14,000

American Medical REIT Inc. [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 8,350,000

Principal interest percentage

1%

Proceeds from Paycheck Protection Program

$ 110,000

Long term debt

$ 111,000

Premier Packaging Bank Of America NA [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

3,053,000

3,053,000

$ 3,406,000

Principal interest percentage

4.63%

Long term debt

2,562,000

2,562,000

Debt Financing Amount

$ 3,710,000

Long term debt current

491,000

491,000

AMRE Shelton LLC [Member] | Loan Agreement [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 6,155,000

Principal interest percentage

4.25%

Long term debt

4,590,000

4,590,000

Long term debt current

$ 5,105,000

102,000

102,000

Debt instrument description

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

Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid

$ 2,829,000

Debt effective interest rate percentage

425%

Area of land | ft²

40,000

Payments to acquire assets

4,652,000

Payments to intangible assets

$ 585,000

Debt issuance costs

56,000

56,000

AMRE Shelton LLC [Member] | Loan Agreement [Member] | Facility [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

4,640,000

AMRE Shelton LLC [Member] | Loan Agreement [Member] | Land [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

1,600,000

AMRE Shelton LLC [Member] | Loan Agreement [Member] | Tenant Improvements [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

$ 325,000

AMRE Shelton LLC [Member] | Loan Agreement [Member] | Other Intangible Assets [Member]

Short-Term Debt [Line Items]

Estimated useful life

3 years

Pinnacle Bank [Member] | LifeCare Agreement [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 40,300,000

40,462,000

40,462,000

$ 40,193,000

Debt instrument description

The LifeCare Agreement calls for the principal amount of the in equal, consecutive monthly installments based upon a twenty-five (25) year amortization of the original principal amount of the LifeCare Agreement at an initial rate of interest equal to the interest rate determined in accordance as of July 29, 2022 provided, however, such rate of interest shall not be less than 4.28%, with the first such installment being payable on August 29, 2022 and subsequent installments being payable on the first day of each succeeding month thereafter until the maturity date, at which time any outstanding principal and interest is due in full

Debt effective interest rate percentage

8.46%

4.28%

Payments to acquire assets

$ 52,407,000

Payments to intangible assets

$ 15,901,000

Debt issuance costs

24,000

24,000

270,000

Maturity date

Nov. 02, 2023

Purchase price

$ 62,000,000

Interest expense

2,672,000

952,000

Pinnacle Bank [Member] | LifeCare Agreement [Member] | Extended Maturity [Member]

Short-Term Debt [Line Items]

Maturity date

Nov. 02, 2024

Pinnacle Bank [Member] | LifeCare Agreement [Member] | Minimum [Member]

Short-Term Debt [Line Items]

Estimated useful life

1 year

Pinnacle Bank [Member] | LifeCare Agreement [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Estimated useful life

11 years

Pinnacle Bank [Member] | LifeCare Agreement [Member] | Facility [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

$ 32,100,000

Pinnacle Bank [Member] | LifeCare Agreement [Member] | Land [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

12,100,000

Pinnacle Bank [Member] | LifeCare Agreement [Member] | Site Improvements [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

$ 1,500,000

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

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 200,000

Principal interest percentage

8%

Class of warrant exercise price per share | $ / shares

$ 5

Warrants and rights outstanding

$ 200,000

Alset Note [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 8,350,000

$ 8,350,000

8,350,000

Principal interest percentage

8%

Long term debt

$ 8,805,000

8,805,000

Interest expense

625,000

346,000

Maturity date description

matures in December 2023

Shares issued for convertible debt | shares

21,366,177

Accrued unpaid interest

$ 119,000

119,000

Pinnacle Loan [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 2,990,000

35,000

35,000

60,000

Principal interest percentage

4.28%

Payments to acquire assets

4,450,000

Payments to intangible assets

$ 29,000

Estimated useful life

5 years

Debt issuance costs

$ 2,966,000

2,966,000

2,952,000

Maturity date

Mar. 07, 2024

Purchase price

$ 4,500,000

Interest expense

$ 24,000

$ 153,000

Debt instrument term

25 years

Pinnacle Loan [Member] | Facility [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

$ 3,200,000

Pinnacle Loan [Member] | Land [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

1,000,000

Pinnacle Loan [Member] | Site and Tenant Improvements [Member]

Short-Term Debt [Line Items]

Payments to acquire assets

$ 222,000

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Payments (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Lease Liability
2024	$ 1,275,000
2025	861,000
2026	839,000
2027	808,000
2028	824,000
After	4,916,000
Total lease payments	9,523,000
Less: Imputed Interest	(1,670,000)
Present value of remaining lease payments	7,853,000
Current	813,000	$ 796,000
Noncurrent	$ 7,040,000	$ 7,820,000
Weighted-average remaining lease term (years)	13 years 3 months 18 days
Weighted-average discount rate	4.30%

Lease Liability (Details Narrat

Lease Liability (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2023
Cash paid for leases		$ 319,000	$ 948,000
Minimum [Member]
Operating lease payment	$ 61,000
Maximum [Member]
Operating lease payment	$ 78,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - License Agreement [Member] - Bio Medical [Member]	Mar. 19, 2022 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loss contingency allegations	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 September 30, 2023 and 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

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)

9 Months Ended

Oct. 31, 2023

Apr. 10, 2023

May 25, 2022

May 17, 2022

May 05, 2022

Mar. 10, 2022

Mar. 09, 2022

Feb. 28, 2022

Feb. 28, 2022

Sep. 30, 2023

Sep. 30, 2022

Dec. 31, 2022

Jun. 30, 2022

Feb. 18, 2022

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock, values

$ 268,000

$ 17,405,000

Stock issued during period shares acquisitions

17,570,948

Common stock shares, issued

140,264,250

139,017,172

Common stock shares, outstanding

140,264,250

139,017,172

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock

1,247,000

47,924,000

Number of shares of common stock, values

$ 25,000

$ 858,000

Subsequent Event [Member] | Common Stock [Member] | DSS Bio Health Securities Inc [Member] | Maximum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Ownership percentage

88%

Subsequent Event [Member] | Common Stock [Member] | DSS Bio Health Securities Inc [Member] | Minimum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Ownership percentage

12%

True Partners Capital Holdings Limited [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock issued during period shares acquisitions

62,122,908

Share price

$ 0.41

Alset E Home International Inc [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares issued for convertible debt

21,366,177

Shares issued for convertible debt, value

$ 8,350,000

Accrued unpaid interest

$ 367,000

Impac tBio Medical [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock shares, issued

3,877,282,251

3,877,282,251

3,877,282,251

Common stock shares, outstanding

3,877,282,251

3,877,282,251

3,877,282,251

Equity reserve stock split

70,496,041

Impac tBio Medical [Member] | Subsequent Event [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Equity reserve stock split

reverse stock split of 1 for 55.

Impac tBio Medical [Member] | Subsequent Event [Member] | Series A Convertible Preferred Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Equity reserve stock split

60,496,041

Impac tBio Medical [Member] | Subsequent Event [Member] | Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Equity reserve stock split

60,496,041

Stock Purchase Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock

3,986,877

44,619,423

Issued price per share

$ 0.3810

$ 0.3810

Number of shares of common stock, values

$ 1,519,000

$ 17,000,000

Stock Purchase Agreement [Member] | Alset E Home International Inc [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock

3,986,877

44,619,423

Issued price per share

$ 0.3810

$ 0.3810

Number of shares of common stock, values

$ 1,519,000

$ 17,000,000

Employment Agreement [Member] | Heng Fai Ambrose Chan [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock

15,389,995

894,084

Number of shares of common stock, values

$ 5,848,000

$ 340,000

Employment Agreement [Member] | Frank Heuszel [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock

1,247,078

63,205

Number of shares of common stock, values

$ 268,000

$ 29,000

Schedule of Supplemental Cash F

Schedule of Supplemental Cash Flow Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Supplemental Cash Flow Elements [Abstract]
Cash paid for interest	$ 3,432,000	$ 1,907,000
Non-cash investing and financing activities:
Notes receivable converted to equity investments		1,940,000
Shares issued for acquisition of marketable security		7,169,000
Shares issued for the acquisition of notes receivable		8,717,000
Right of use asset addition		9,895,000
Shares issued in lieu of bonus cash	$ 268,000	$ 6,216,000

Schedule of Operations by Repor

Schedule of Operations by Reportable Segment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Revenue	$ 4,182,000	$ 11,862,000	$ 23,245,000	$ 35,927,000
Interest expense	51,000	606,000	438,000	2,105,000
Interest income	682,000	319,000	1,220,000	613,000
Net income (loss) from operations	(6,681,000)	(24,802,000)	(53,039,000)	(39,161,000)
Capital expenditures	67,000	373,000	679,000	1,349,000
Identifiable assets	196,551,000	264,880,000	196,551,000	264,880,000
Depreciation and Amortization		2,927,000		9,351,000
Stock based compensation		319,000		4,000
Interest income			1,220,000
Operating Segments [Member] | Product Packaging [Member]
Segment Reporting Information [Line Items]
Revenue	3,378,000	4,707,000	13,038,000	11,876,000
Interest expense	51,000	42,000	137,000	100,000
Interest income
Net income (loss) from operations	(579,000)	(1,077,000)	(88,000)	(755,000)
Capital expenditures	67,000	300,000	596,000	1,242,000
Identifiable assets	21,554,000	24,035,000	21,554,000	24,035,000
Depreciation and Amortization		168,000		525,000
Stock based compensation				1,000
Interest income
Operating Segments [Member] | Commercial Banking [Member]
Segment Reporting Information [Line Items]
Revenue	108,000	370,000	422,000	644,000
Interest expense
Interest income
Net income (loss) from operations	(24,000)	221,000	(1,800,000)	638,000
Capital expenditures
Identifiable assets	39,446,000	48,121,000	39,446,000	48,121,000
Depreciation and Amortization
Stock based compensation
Interest income
Operating Segments [Member] | Direct Marketing Online Sales [Member]
Segment Reporting Information [Line Items]
Revenue	523,000	4,956,000	6,088,000	18,000,000
Interest expense		193,000	(6,000)	193,000
Interest income	660,000
Net income (loss) from operations	(1,010,000)	(15,379,000)	(32,272,000)	(19,102,000)
Capital expenditures		73,000		88,000
Identifiable assets	7,102,000	39,979,000	7,102,000	39,979,000
Depreciation and Amortization		41,000		248,000
Stock based compensation		3,000
Interest income			945,000
Operating Segments [Member] | Biotechnology [Member]
Segment Reporting Information [Line Items]
Revenue				94,000
Interest expense
Interest income	6,000
Net income (loss) from operations	(1,151,000)	(909,000)	(5,933,000)	(2,198,000)
Capital expenditures			17,000
Identifiable assets	49,816,000	57,225,000	49,816,000	57,225,000
Depreciation and Amortization		278,000		835,000
Stock based compensation		94,000
Interest income			149,000
Operating Segments [Member] | Securities [Member]
Segment Reporting Information [Line Items]
Revenue	173,000	1,646,000	3,697,000	4,817,000
Interest expense		371,000	307,000	1,812,000
Interest income	16,000
Net income (loss) from operations	(2,166,000)	(3,182,000)	(8,606,000)	(8,334,000)
Capital expenditures			66,000	15,000
Identifiable assets	69,498,000	81,766,000	69,498,000	81,766,000
Depreciation and Amortization		2,423,000		7,637,000
Stock based compensation		79,000
Interest income			126,000
Operating Segments [Member] | Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue		183,000		496,000
Interest expense
Interest income
Net income (loss) from operations	(1,751,000)	(4,476,000)	(4,340,000)	(9,410,000)
Capital expenditures				4,000
Identifiable assets	$ 9,135,000	13,754,000	9,135,000	13,754,000
Depreciation and Amortization		17,000		106,000
Stock based compensation		$ 143,000		$ 3,000
Interest income

Schedule of Disaggregation of R

Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Total Printed Products	$ 3,315,000	$ 5,032,000	$ 12,976,000	$ 12,650,000
Direct Marketing	523,000	4,937,000	6,088,000	17,939,000
Total Rental Income	236,000	1,485,000	3,464,000	4,656,000
Total Net Investment Income	108,000	370,000	422,000	644,000
Total Commission income			295,000
Packaging Printing and Fabrication [Member]
Segment Reporting Information [Line Items]
Total Printed Products	3,293,000	4,888,000	12,539,000	12,357,000
Commercial and Security Printing [Member]
Segment Reporting Information [Line Items]
Total Printed Products	22,000	144,000	347,000	293,000
Direct Marketing Internet Sales [Member]
Segment Reporting Information [Line Items]
Direct Marketing	523,000	4,937,000	6,088,000	17,939,000
Rental Income [Member]
Segment Reporting Information [Line Items]
Total Rental Income	236,000	1,485,000	3,464,000	4,656,000
Net Investment Income [Member]
Segment Reporting Information [Line Items]
Total Net Investment Income	108,000	370,000	422,000	644,000
Commission Income [Member]
Segment Reporting Information [Line Items]
Total Commission income			$ 295,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)											1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 09, 2022	May 17, 2022	May 17, 2022	Mar. 09, 2022	Feb. 28, 2022	Oct. 13, 2021	Oct. 13, 2021	Jul. 22, 2021	Mar. 18, 2021	Oct. 31, 2017	Nov. 30, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Mar. 16, 2021	Mar. 02, 2020
Unrealized gain on investment														$ (8,039,000)		$ (3,659,000)
Interest expense												$ 51,000	$ 42,000	438,000	$ 100,000
Purchase price														268,000	$ 17,405,000
Stock issued for acquisition		17,570,948
BMIC Loan [Member]
Debt instrument, face amount						$ 3,000,000	$ 3,000,000					512,000		512,000		3,000,000
Maturity date						Oct. 12, 2022	Oct. 12, 2022
Wilson Loan [Member]
Debt instrument, face amount						$ 3,000,000	$ 3,000,000					$ 1,997,000		1,997,000		3,000,000
Maturity date						Oct. 12, 2022	Oct. 12, 2022
Stock Purchase Agreement [Member]
Number of shares of common stock				3,986,877	44,619,423
Issued price per share					$ 0.3810
Purchase price				$ 1,519,000	$ 17,000,000
Impact Oncology PTE Ltd. [Member]
Investment owned balance shares									2,480,000
Consideration transferred									$ 2,480,000
Options to purchase additional shares									250,000
Equity position percentage								16%	15.70%
Proceeds from stock options exercised								$ 1,000,000
Alset Note [Member]
Debt instrument, face amount		$ 8,350,000	$ 8,350,000								$ 8,350,000					8,350,000
Debt instrument interest rate											8%
Debt instrument maturity date, description											matures in December 2023
Principal amount											$ 8,805,000					8,805,000
Shares issued for convertible debt		21,366,177
Accrued unpaid interest		$ 119,000	119,000													119,000
Interest expense														$ 625,000		$ 346,000
Alset International Limited [Member]
Investment owned balance shares												127,179,291		127,179,291		127,179,291
Warrants percentage														4%
Marketable securities												$ 3,726,000		$ 3,726,000		$ 3,319,000
Unrealized gain on investment														$ 281,000
Unrealized loss on investment																$ 75,000
Shares issued for convertible debt		21,366,177
American Medical REIT Inc. [Member]
Debt instrument, face amount		$ 8,350,000	$ 8,350,000
Debt instrument interest rate																		1%
Principal amount																	$ 111,000
Unpaid interest		$ 367,000
American Medical REIT Inc. [Member] | Unsecured Promissory Note [Member]
Debt instrument, face amount																			$ 200,000
Debt instrument interest rate																			8%
Exercise price of warrants																			$ 5
Warrants and rights outstanding																			$ 200,000
HWH International Inc [Member]
Debt instrument, face 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
True Partners Capital Holdings Limited [Member]
Stock issued for acquisition			62,122,908
Number of shares exchanged			17,570,948

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - shares		9 Months Ended
	Oct. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Common stock shares, issued		140,264,250	139,017,172
Common stock shares, outstanding		140,264,250	139,017,172
Impac tBio Medical [Member]
Common stock shares, issued		3,877,282,251	3,877,282,251	3,877,282,251
Common stock shares, outstanding		3,877,282,251	3,877,282,251	3,877,282,251
Equity reserve stock split		70,496,041
Subsequent Event [Member] | Common Stock [Member] | Maximum [Member] | Bio Medical [Member]
Ownership percentage	88%
Subsequent Event [Member] | Common Stock [Member] | Minimum [Member] | Bio Medical [Member]
Ownership percentage	12%
Subsequent Event [Member] | Impac tBio Medical [Member]
Equity reverse stock split	reverse stock split of 1 for 55.
Subsequent Event [Member] | Impac tBio Medical [Member] | Series A Convertible Preferred Stock [Member]
Equity reserve stock split	60,496,041
Subsequent Event [Member] | Impac tBio Medical [Member] | Common Stock [Member]
Equity reserve stock split	60,496,041