DSS (DSS) 10-K 27 Mar 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 01, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
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	Henrietta
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14586
City Area Code	(585)
Local Phone Number	325-3610
Title of 12(b) Security	Common Stock, par value $0.02 per share
Trading Symbol	DSS
Security Exchange Name	NYSEAMER
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 20,278,452
Entity Common Stock, Shares Outstanding		7,066,772
Documents Incorporated by Reference [Text Block]	None.
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	606
Auditor Name	GRASSI & CO., CPAs, P.C.
Auditor Location	Jericho, New York

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 6,615,000	$ 19,290,000
Accounts receivable, net	3,994,000	7,564,000
Inventory	2,819,000	7,721,000
Current portion of notes receivable	8,772,000	11,719,000
Assets held for sale	51,595,000
Prepaid expenses and other current assets	839,000	1,700,000
Total current assets	74,634,000	47,994,000
Property, plant and equipment, net	6,417,000	13,391,000
Investment in real estate, net	6,279,000	55,029,000
Other investments	1,282,000	1,534,000
Investment, equity method	128,000	162,000
Marketable securities	9,979,000	27,307,000
Notes receivable	111,000	922,000
Other assets	97,000	2,699,000
Right-of-use assets	7,210,000	8,219,000
Goodwill	26,862,000	60,919,000
Other intangible assets, net	20,193,000	30,740,000
Total assets	153,192,000	248,916,000
Current liabilities:
Accounts payable	3,654,000	5,914,000
Accrued expenses and deferred revenue	2,512,000	19,341,000
Other current liabilities	983,000	447,000
Current portion of lease liability	686,000	796,000
Current portion of long-term debt, net	47,776,000	47,161,000
Total current liabilities	55,611,000	73,689,000
Long-term debt, net	7,451,000	10,181,000
Long-term lease liability	6,917,000	7,820,000
Other long-term liabilities		507,000
Deferred tax liability, net		38,000
Commitments and contingencies (Note 17)
Stockholders’ equity
Preferred stock, $.02 par value; 47,000 shares authorized, zero shares issued and outstanding (zero on December 31, 2022); Liquidation value $1,000 per share, zero aggregate. zero on December 31, 2022)
Common stock, $.02 par value; 200,000,000 shares authorized, 7,066,772 shares issued and outstanding (6,950,858 on December 31, 2022)	140,000	139,000
Additional paid-in capital	319,963,000	319,766,000
Accumulated deficit	(256,176,000)	(194,343,000)
Total DSS stockholders’ equity	63,927,000	125,562,000
Non-controlling interest in subsidiary	19,286,000	31,119,000
Total stockholders’ equity	83,213,000	156,681,000
Total liabilities and stockholders’ equity	$ 153,192,000	$ 248,916,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.02	$ 0.02
Preferred stock, shares authorized	47,000	47,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, liquidation preference per share	$ 1,000	$ 1,000
Preferred stock, liquidation preference	$ 0	$ 0
Common stock, par value	$ 0.02	$ 0.02
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	7,066,772	6,950,858
Common stock, shares outstanding	7,066,772	6,950,858

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue:
Total revenue	$ 30,258,000	$ 47,307,000
Costs and expenses:
Cost of revenue	26,647,000	40,247,000
Selling, general and administrative (including stock-based compensation)	25,072,000	53,531,000
Total costs and expenses	51,719,000	93,778,000
Operating loss	(21,461,000)	(46,471,000)
Other income (expense):
Interest income	1,289,000	629,000
Dividend income	16,000	159,000
Other income	532,000	3,602,000
Interest expense	(553,000)	(126,000)
Litigation loss		(8,750,000)
Gain on extinguishment of debt		110,000
Loss on equity method investment	(34,000)	129,000
Loss on investments	(32,986,000)	(10,697,000)
Impairment of investment		(5,637,000)
Impairment of fixed assets		(2,843,000)
Impairment of intangible assets	(7,418,000)
Impairment of investment in real estate	(812,000)
Impairment of goodwill	(30,978,000)
Provision for loan losses	(3,794,000)
Loss on sale of assets	(1,300,000)	405,000
Loss before income taxes	(97,499,000)	(69,490,000)
Income tax loss	(4,000)	(172,000)
Net loss	(97,503,000)	(69,662,000)
Net loss attributed to noncontrolling interest	16,897,000	9,822,000
Net loss attributable to common stockholders	$ (80,606,000)	$ (59,840,000)
Loss per common share:
Basic	$ (11.52)	$ (10.72)
Diluted	$ (11.52)	$ (10.72)
Shares used in computing loss (earnings) per common share:
Basic	6,996,322	5,581,106
Diluted	6,996,322	5,581,106
Printed Products [Member]
Revenue:
Total revenue	$ 18,497,000	$ 17,973,000
Rental Revenue Income [Member]
Revenue:
Total revenue	3,647,000	6,287,000
Management Revenue Fee Income [Member]
Revenue:
Total revenue		134,000
Net Investment Revenue Income [Member]
Revenue:
Total revenue	385,000	630,000
Direct Marketing [Member]
Revenue:
Total revenue	6,088,000	21,989,000
Commission Revenue [Member]
Revenue:
Total revenue	$ 1,641,000	$ 294,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss from operations	$ (97,503,000)	$ (69,662,000)
Adjustments to reconcile net loss from operations to net cash used by operating activities:
Depreciation and amortization	5,206,000	12,925,000
Stock based compensation		4,000
Gain/(loss) on equity method investment	34,000	(129,000)
Loss on investments	33,506,000	13,386,000
Change in ROU assets	1,009,000	(7,721,000)
Gain on extinguishment of debt		(110,000)
Deferred tax loss		38,000
Loss on sales of assets	1,300,000
Impairment of fixed assets		2,843,000
Impairment of intangible assets	7,418,000
Impairment of real estate	812,000
Impairment of Goodwill	30,978,000
Impairment of accounts receivable	3,023,000
Impairment of notes receivable	3,794,000	1,525,000
Impairment of other investments		5,637,000
Decrease (increase) in assets:
Accounts receivable	1,316,000	(1,891,000)
Inventory	5,483,000	540,000
Prepaid expenses and other current assets	996,000	1,766,000
Other assets	2,392,000	(2,210,000)
Increase (decrease) in liabilities:
Accounts payable	(2,260,000)	3,994,000
Accrued expenses	(15,646,000)	4,307,000
Change in ROU liabilities	(1,013,000)
Other liabilities	(39,000)	(298,000)
Net cash used by operating activities	(19,194,000)	(26,953,000)
Cash flows from investing activities:
Purchase of property, plant and equipment	(818,000)	(2,294,000)
Purchase of real estate		(732,000)
Purchase of investment		(195,000)
Purchase of marketable securities		(14,884,000)
Disposal of property, plant & equipment	248,000	2,152,000
Asset acquired with APB acquisition		(1,879,000)
Asset acquired with Sentinel acquisition	40,000
Conversion of SHRG to consolidation		3,038,000
Change in Equity investment		(113,000)
Issuance of new notes receivable, net origination fees	(1,046,000)	(3,621,000)
Payment received on notes receivable	1,010,000	1,067,000
Sale of marketable securities	9,502,000
Purchase of intangible assets		(508,000)
Net cash provided (used) by investing activities	8,936,000	(17,969,000)
Cash flows from financing activities:
Payments of long-term debt	(4,246,000)	(3,504,000)
Borrowings of long-term debt	1,829,000	9,602,000
Issuances of common stock, net of issuance costs		1,519,000
Net cash (used) provided by financing activities	(2,417,000)	7,617,000
Net decrease in cash	(12,675,000)	(37,305,000)
Cash and cash equivalents at beginning of year	19,290,000	56,595,000
Cash and cash equivalents at end of year	$ 6,615,000	$ 19,290,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2021	$ 80,000		$ 296,199,000	$ (134,503,000)	$ 161,776,000	$ 36,409,000	$ 198,185,000
Balance, shares at Dec. 31, 2021	3,987,308
Issuance of common stock, net of expenses	$ 43,000		17,362,000		17,405,000		17,405,000
Issuance of common stock, net of expenses, shares	2,146,200
Acquisition of Sentinel Brokers Company, Inc.						1,274,000	1,274,000
Acquisition of Sharing Services Global Corporation						3,257,000	3,257,000
Stock based payments	$ 16,000		6,205,000		6,221,000		6,221,000
Stock based payments, shares	817,350
Net loss				(59,840,000)	(59,840,000)	(9,821,000)	(69,661,000)
Acquisition of Sentinel Brokers Company, Inc. shares						(1,274,000)	(1,274,000)
Balance at Dec. 31, 2022	$ 139,000		319,766,000	(194,343,000)	125,562,000	31,119,000	156,681,000
Balance, shares at Dec. 31, 2022	6,950,858
Issuance of common stock, net of expenses	$ 1		267,000		268,000		268,000
Issuance of common stock, net of expenses, shares	62,354
Acquisition of Sentinel Brokers Company, Inc.			70,000		70,000		70,000
Net loss				(80,606,000)	(80,606,000)	(16,897,000)	(97,503,000)
Acquisition of Sentinel Brokers Company, Inc. shares			(70,000)		(70,000)		(70,000)
Fractional shares as a result of reverse stock split
Fractional shares as a result of reverse stock split, shares	53,560
Deconsolidation of Sharing Services Global Corporation				18,773,000	18,773,000	5,064,000	23,837,000
Balance at Dec. 31, 2023	$ 140,000		$ 319,963,000	$ (256,176,000)	$ 63,927,000	$ 19,286,000	$ 83,213,000
Balance, shares at Dec. 31, 2023	7,067,772

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	1. DESCRIPTION OF BUSINESS Description of Business The Company, incorporated in the state of New York in May 1984 has conducted business in the name of Document Security Systems, Inc. On September 16, 2021, the board of directors approved an agreement and plan of merger with a wholly owned subsidiary, DSS, Inc. (a New York corporation, incorporated in August 2020), for the sole purpose of effecting a name change from Document Security Systems, Inc. to DSS, Inc. This change became effective on September 30, 2021. DSS, Inc. maintained the same trading symbol “DSS”. DSS, Inc. (together with its consolidated subsidiaries, referred to herein as “DSS,” “we,” “us,” “our” or the “Company”) currently operates nine (9) distinct business lines with operations and locations around the globe. These business lines are: (1) Product Packaging, (2) Biotechnology, (3) Direct, (4) Commercial Lending, (5) Securities and Investment Management, (6) Alternative Trading (7) Digital Transformation (discontinued in 2023), (8) Secure Living (discontinued in 2023), and (9) Alternative Energy (discontinued in 2023). 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 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 (discontinued in 2023). (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 (discontinued in 2023). (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 (discontinued in 2023). 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% On February 28, 2022, DSS entered into an Amendment to Stock Purchase Agreement (the “Amendment”) with its shareholder Alset EHome International Inc. (“AEI”), pursuant to which the Company and AEI have agreed to amend certain terms of the Stock Purchase Agreement dated January 25, 2022 (the “SPA”). Pursuant to the SPA, AEI had agreed to purchase up to 44,619,423 0.3810 17,000,000 3,986,877 1,519,000 On May 17, 2022, the shareholders of the Company approved the issuance of up to 21,366,177 8,350,000 367,000 On May 17, 2022, the shareholders of the Company approved the acquisition of 62,122,908 17,570,948 0.34

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Summary of Significant Accounting Policies 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”). 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 74,000 Use of Estimates Reclassifications Cash Equivalents Accounts Receivable At December 31, 2023, and December 31, 2022, the Company established a reserve for credit losses of approximately $ 2,494,000 29,000 5,673,000 7,564,000 3,994,000 Concentration of Credit Risk 14% 6% 36% 17% 20% 11% 39% 30% Notes receivable, unearned interest, and related recognition Allowance For Loans And Lease Losses ASU No.2016-13 – Credit Losses” 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 adjust the inventory balance for obsolete and slow-moving items. An allowance for obsolescence of approximately $ 18,000 and $ 57,000 associated with the inventory at our Premier subsidiary for December 31, 2023 and 2022, respectively. Also, SHRG had an allowance for obsolescence of approximately $ 685,000 Property, Plant and Equipment Investments in real estate, net Leases The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period incurred. The Company has elected to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities. Impairment of Long-Lived Assets and Goodwill Assets held for sale – The Company has several buildings and the associated land they occupy for sale as of December 31, 2023. These consist of primarily of retail space in Lindon, Utah approximating $ 5,593,000 41,541,000 4,396,000 65,000 Goodwill 1,769,000 25,093,000 APB, and Sentinel Co. of approximately $ 29,744,000 , and $ 1,234,000 respectively, were deemed impaired and written off at December 31, 2023. Intangible Assets 7,418,000 Revenue As of December 31, 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. Costs of revenue - Shipping and Handling Costs Share-Based Payments Sales Commissions no Contingent Legal Expenses - Research and Development 1,147,000 1,256,000 Income Taxes Loss Per Common Share 5,000 For the year-ended December 31, 2023, potential dilutive instruments 0 Acquisitions Acquisition of assets are recorded at their relative fair value based on total accumulated costs of the acquisition. Direct acquisition-related costs are expensed as incurred. This includes all costs related to finding, analyzing and negotiating a transaction. The allocation of the purchase price is an area that requires judgment and significant estimates. Tangible and intangible assets include land, building and improvements, furniture, fixtures and equipment, acquired above market and below market leases, in-place lease value (if applicable). Acquisition-date fair values of assets and assumed liabilities are determined based on replacement costs, appraised values, and estimated fair values using methods similar to those used by independent appraisers and that use appropriate discount and/or capitalization rates and available market information. Business Combinations Continuing Operations and Going Concern - The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. This basis of accounting contemplates the recovery of our assets and the satisfaction of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments to the specific amounts and classifications of assets and liabilities, which might be necessary should we be unable to continue as a going concern. While the Company has approximately $ 6.6 Aside from its $ 6.6 million in cash as of December 31, 2023, the Company believes it can continue as a going concern, due to its ability to generate operating cash through the sale of its $ 10.0 million of Marketable Securities, and the anticipated receipts of principal and interest on its Notes receivable of approximately $ 8.8 million through December 31, 2024. The Company has also taken steps to sell its real estate holdings in Utah, Texas, Pennsylvania, and Florida. These properties approximate $ 51.6

Inventory

Inventory	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Inventory	3. Inventory Inventory consisted of the following as of December 31: Schedule of Inventory 2023 2022 Finished Goods $ 2,218,000 $ 6,779,000 Work in Process 180,000 403,000 Raw Materials 439,000 1,281,000 Inventory Gross $ 2,837,000 $ 8,463,000 Less allowance for obsolescence (18,000 ) (742,000 ) Inventory Net $ 2,819,000 $ 7,721,000

Notes Receivable

Notes Receivable	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Notes Receivable	4. Notes Receivable Note 1 On May 14, 2021, DSS Pure Air, Inc. a subsidiary of the Company entered a convertible promissory note (“Note 1”) with Borrower 1, a company registered in the state of Texas. Note 1 has an aggregate principal balance up to $ 5,000,000 6.65 May 1, 2023 Note 1 contains an optional conversion clause that allows the Company to convert all, or a portion of all, into newly issued member units of Borrower 1 with the maximum principal amount equal to 18% of the total equity position of Borrower 1 at conversion 5,544,000 5,420,000 2,772,000 Note 2 On September 23, 2021, APB entered into refunding bond anticipatory note (“Note 2”) with Borrower 2, 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 3,910,000 3,701,000 Note 3 On October 25, 2021, APB entered into a loan agreement (“Note 3”) with Borrower 3, a company registered in the state of Utah. Note 3 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 4 On May 14, 2021, APB extended the credit (“Note 4”) to an individual (“Borrower 4”) in the form of two promissory notes for $ 250,000 10,000 12.5 May 15, 2023 252,000 9,000 Note 5 On October 27, 2021, HWH World, Inc., a subsidiary of the Company entered a revolving loan commitment (“Note 5”) with Borrower 5, a company registered in Taiwan. The outstanding principal and interest at December 31, 2023 and December 31, 2022 is $ 0 63,000 Note 6 On December 28, 2021, APB entered into a promissory note (“Note 6”) with Borrower 6, a company registered in the state of California. Note 6 has a principal balance of $ 700,000 12.0 December 28, 2022 May 31, 2023 50,000 253,000 701,000 Note 7 On January 24, 2022, APB and Borrower 7 entered into a promissory note (“Note 7”) in the principal sum of $ 100,000 6 January 2024 103,000 106,000 Note 8 On March 2, 2022, APB and Borrower 8, a corporation organized under the laws of the Republic of Korea entered into a promissory note (“Note 8”). Under the terms of Note 8, APB at its discretion, may lend up to the principal sum of $ 893,000 8 March 2024 446,000 3,500 874,000 25,000 Note 9 On May 9, 2022, DSS PureAir and Borrower 9 entered into a promissory note (“Note 9”) in the principal sum of $ 210,000 10 February 9, 2023 224,000 112,000 213,000 Note 10, related party On August 29, 2022, DSS Financial Management Inc and Borrower 10, a related party, entered into a promissory note (“Note 10”) in the principal sum of $ 100,000 8 August 29, 2025 100,000 100,000 76,000 24,000 24.9 Note 11, related party On July 26, 2022, APB and Borrower 11 entered into a promissory note (“Note 11”) in the principal sum of $ 1,000,000 8 July 26, 2024 939,000 20,000 924,000 66,000 Note 12, related party On June 15, 2022, DSS and Borrower 12, entered into a convertible promissory note (“Note 12”) in the principal sum of $ 27,000,000 8 0.03 June 14, 2024 26,000 0.0001 1,000 Note 13 On February 19, 2021, Impact BioMedical, Inc, entered into a promissory note with an individual. The Company loaned the principal sum of $ 206,000 6.5 August 19, 2022 203,000 206,000 16,000 190,000 Note 14 On May 8, 2023, DSS Financial Management Inc and Borrower 14 entered into a promissory note (“Note 14”) in the principal sum of $ 102,000 2 10.5 May 7, 2026 107,000 53,000 54,000 Note 15 On June 27, 2023, DSS and Borrower 15 entered into a convertible promissory note (“Note 15”) in the principal sum of $ 1,400,000 300,000 10 September 1, 2024 Note 16 On March 31,2023, DSS Biohealth Security, Inc and Borrower 16 entered into a promissory note (“Note 16”) in the principal sum of $ 140,000 8.5 March 31, 2025 133,000 99,000 34,000 Note 17 On September 28, 2023, APB and Borrower 17 entered into a promissory note (“Note 17”) in the principal sum of $ 400,000 5 November 12, 2023 Note 18 On August 11, 2022, APB and Borrower 18 entered into a promissory note (“Note 18”) in the principal sum of $ 1,430,000 8 August 12, 2024 1,102,000 375,000

Provision for Credit Losses

Provision for Credit Losses	12 Months Ended
	Dec. 31, 2023
Provision For Credit Losses
Provision for Credit Losses	5. Provision for Credit Losses Effective January 1, 2022, the Company adopted amended accounting guidance “ ASU No.2016-13 – Credit Losses” Accounts receivable are stated at the amount owed by the customer. The Company maintains an allowance for credit losses for accounts receivable and unbilled receivables, based on expected credit losses resulting from the inability of our customers to make required payments. The allowance for credit losses is estimated based on historical experience, current economic conditions and the creditworthiness of customers. Receivables are charged to the allowance when determined to be no longer collectible. The Company regularly monitors and assesses its risk of not collecting amounts owed by customers and records its allowance for credit losses based on the results of this analysis. As of December 31, 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. As of year-ended December 31, 2023 and December 2022, the Company recorded a Loan loss reserve of approximately $ 4,933,000 1,041,000 General Loan Portfolio Reserve - 194,000 145,000 Industry Portfolio Reserves – Specific Loan Reserves - 884,000 2,884,000 1,046,000 1,102,000 The following table identifies the loan loss reserve for the period ending December 31, : Schedule of Loan Loss Reserve 2023 2022 General Loan Portfolio Reserve $ 194,000 $ 145,000 Specific Loan Reserves $ 5,916,000 $ 896,000 Total $ 6,110,000 $ 1,041,000 Changes in the allowance for doubtful accounts and loan loss reserve were as follows: Schedule of Allowance for Doubtful Accounts and Loan Loss Reserve Allowance for credit losses Loan loss reserve Total Balance at January 1, 2022 $ 20,000 $ - $ 20,000 Adoption of CECL - 1,041,000 1,041,000 Bad debt expense 9,000 - 9,000 Write-offs - - - Recoveries - - - Balance at December 31, 2022 29,000 1,041,000 1,070,000 Bad debt expense 2,000 5,069,000 5,071,000 Write-offs 3,500,000 - 3,500,000 Recoveries (1,037,000 ) - (1,037,000 ) Balance at December 31, 2023 $ 2,494,000 $ 6,110,000 $ 8,604,000

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
Financial Instruments	6. FINANCIAL INSTRUMENTS Financial Instruments Cash, Cash Equivalents and Marketable Securities The following tables show the Company’s cash and marketable securities by significant investment category as of December 31: Schedule of Cash and Marketable Securities by Significant Investment Category 2023 Cost Unrealized Gain/Loss Fair Value Cash And Cash Equivalents Marketable Securities Cash $ 6,545,000 $ - $ 6,545,000 $ 6,545,000 $ - Level 1 Money Market Funds 70,000 - 70,000 70,000 - Marketable Securities 27,304,000 (17,325,000 ) 9,979,000 - 9,979,000 Total $ 33,919,000 $ (17,325,000 ) $ 16,594,000 $ 6,615,000 $ 9,979,000 2022 Cost Unrealized Gain/(Loss) Fair Value Cash and Cash Equivalents Marketable Securities Investment Cash $ 19,226,000 $ - $ 19,226,000 $ 19,226,000 $ - $ - Level 1 Money Market Funds 64,000 - 64,000 64,000 - - Marketable Securities 45,283,000 (17,976,000 ) 27,307,000 - 27,307,000 - Level 2 Warrants 3,318,000 - 3,318,000 - - 3,318,000 Convertible securities 1,023,000 - 1,023,000 - - 1,023,000 Total $ 68,914,000 $ (17,976,000 ) $ 50,938,000 $ 19,290,000 $ 27,307,000 $ 4,341,000 The following tables shows the Company’s net unrealized (loss) gain recognized during the year on marketable securities still held as of December 31: Schedule of Net Unrealized (Loss) Gain Recognized on marketable Securities 2023 2022 Net gains (losses) recognized during the year on marketable securities $ (5,521,000 ) $ (2,757,000 ) Less: Net gains (losses) realized during the year on marketable securities sold during the period (1,973,000 ) 1,077,000 Net unrealized gain (loss) recognized during the reporting year on marketable securities still held at the reporting date $ (3,548,000 ) $ (3,834,000 ) 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.

Disposal of Assets

Disposal of Assets	12 Months Ended
	Dec. 31, 2023
Disposal Of Assets
Disposal of Assets	7. Disposal of assets Disposal of Assets On July 1 st 1,000 706,000 758,000 698,000 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	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
Investments	8. Investments Alset International Limited related party The Company owns 127,179,291 4 3,269,000 3,319,000 50,000 1,590,000 West Park Capital, Inc. On December 30, 2020, the Company signed a binding letter of intent with West Park Capital, Inc (“West Park”) and Century TBD Holdings, LLC (“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 34,000 20,000 BMIC is a broker-dealer registered with the Securities and Exchange Commission, is a member of the Financial Industry Regulatory Authority, Inc. (“FINRA”), and is a member of the Securities Investor Protection Corporation (“SIPC”). The Company’s chairman of the board and another independent board member of the Company also have ownership interest in BMIC. BioMed Technologies Asia Pacific Holdings Limited On December 19, 2020, Impact BioMedical, a wholly owned subsidiary of the Company, entered into a subscription agreement (the “Subscription Agreement”) with BioMed Technologies Asia Pacific Holdings Limited (“BioMed”), a limited liability company incorporated in the British Virgin Islands, pursuant to which the Company agreed to purchase 525 4.99 632,000 Under the terms of the Distribution Agreement, the Company will have exclusive rights to distribute the products within the United States, Canada, Singapore, Malaysia, and South Korea and non-exclusive distribution rights in all other countries. In exchange, the Company agreed to certain obligations, including mutual marketing obligations to promote sales of the products. This agreement is for ten years with a one year auto-renewal feature. Vivacitas Oncology, Inc. On March 15, 2021, the Company, through one of its subsidiaries, entered into a Stock Purchase Agreement (the “Vivacitas Agreement #1”) with Vivacitas Oncology Inc. (“Vivacitas”), to purchase 500,000 1.00 1,500,000 1.00 1.00 500,000 2,480,000 2,480,000 250,000 On April 1, 2021, the Company entered into an additional stock purchase agreement with Vivacitas (“Vivacitas Agreement #2”), whereas Vivacities wished to employ the service of the Chief Business Officer of Impact Biomedical, and in return for the services of this individual, Vivacitas shall issue to the Company, the aggregate purchase price for the Class A Common Shares of Vivacitas at the value of $ 1.00 120,000 On July 22, 2021, the Company exercised 1,000,000 1,000,000 16 4,035,000 100 4,100,000 Stemtech Corporation In September 2021, the Company’s 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

Property Plant and Equipment an

Property Plant and Equipment and Investment in Real Estate, Net	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property Plant and Equipment and Investment in Real Estate, Net	9. PROPERTY PLANT AND EQUIPMENT AND INVESTMENT IN REAL ESTATE, NET Property Plant and Equipment and Investment in Real Estate, Net Property, plant and equipment consisted of the following as of December 31, 2023: Schedule of Property, Plant and Equipment Estimated Useful Life 2023 2022 Machinery and equipment 5 10 $ 9,974,000 $ 9,170,000 Building and improvements 39 294,000 5,103,000 Land - 1,817,000 Furniture and fixtures 7 432,000 501,000 Software and websites 3 273,000 320,000 Construction in progress 365,000 667,000 Total Cost 11,338,000 17,578,000 Less accumulated depreciation 4,921,000 4,187,000 Property, plant and equipment, net $ 6,417,000 $ 13,391,000 Depreciation expense for the years ended December 31, 2023 and 2022 was $ 802,000 1,569,000 Real Estate consisted of the following at December 31: Schedule of Investment in Real Estate Estimated Useful Life 2023 2022 Building and improvements 1 30 $ 5,273,000 $ 42,665,000 Land 1,600,000 14,861,000 Total Cost 6,873,000 57,526,000 Less: accumulated depreciation 594,000 2,497,000 Investment in real estate $ 6,279,000 $ 55,029,000 Depreciation expense for the years ended December 31, 2023 and 2022 was $ 2,085,000 2,077,000

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	10. INTANGIBLE ASSETS Intangible Assets On August 25, 2022, DSS PureAir, a subsidiary of the Company finalized an asset purchase agreement with Celios Corporation (“Celios”) to acquire inventory, patents, and other intangible assets associated with that inventory, and other intangible assets from Celios for $ 900,000 409,000 3 20 Intangible assets are comprised of the following as of December 31: Schedule of Intangible Assets 2023 2022 Useful Life Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Developed technology assets 20 $ 22,260,000 $ 3,340,000 - 18,920,000 $ 22,260,000 $ 2,226,000 $ 20,034,000 Acquired intangibles customer lists, licenses, non-compete agreements, branding, product formulas, tenant improvements, in-place, favorable and unfavorable leases 1 11 19,245,000 10,613,000 7,418,000 1,214,000 20,023,000 9,397,000 10,626,000 Acquired intangibles patents and patent rights 500,000 500,000 - - 500,000 500,000 - Patent application costs Varied 1,052,000 993,000 - 59,000 1,052,000 972,000 80,000 $ 43,057,000 $ 15,446,000 $ 7,418,000 $ 20,193,000 $ 43,835,000 $ 13,095,000 $ 30,740,000 (1) Patent application costs are amortized over their expected useful life which is generally the remaining legal life of the patent. As of December 31, 2023, the weighted average remaining useful life of these assets in service was approximately 1.7 Amounts amortized for the year ended December 31, 2023 and 2022 was approximately $ 2,319,000 $ 9,279,000 Expected amortization for each of the five succeeding fiscal years is as follows: Schedule of Estimated Future Amortization of Intangible Assets Year Amount 2024 3,012,000 2025 3,009,000 2026 2,869,000 2027 2,869,000 2028 2,860,000 Thereafter 5,574,000

Accrued Expenses and Deferred R

Accrued Expenses and Deferred Revenue	12 Months Ended
	Dec. 31, 2023
Accrued Expenses And Deferred Revenue
Accrued Expenses and Deferred Revenue	11. ACCRUED EXPENSES AND DEFERRED REVENUE Accrued Expenses and Deferred Revenue Accrued expenses and deferred revenue consist of the following for the year ended December 31: Summary of Accrued Expenses and Deferred Revenue 2023 2022 Customer deposits $ 222,000 $ 188,000 Deferred revenue - 519,000 Accrued wages 812,000 4,014,000 Settlement liability - 8,974,000 Uncertain tax positions - 926,000 Accrued expenses 1,468,000 4,536,000 Income tax payable - 172,000 Sales tax payable 10,000 12,000 Accrued expenses and deferred revenue $ 2,512,000 $ 19,341,000

Short Term and Long-Term Debt

Short Term and Long-Term Debt	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Short Term and Long-Term Debt	12. SHORT TERM AND LONG-TERM DEBT Short Term and Long-Term Debt Promissory Notes - 200,000 8.0 5.00 200,000 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 2,932,000 3,406,000 4.63 491,000 2,442,000 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 6,729,000 206,000 4,402,000 50,000 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 547,000 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 2,131,000 3,008,000 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 41,331,000 3,773,000 2,418,000 In November 2021, AMRE entered into a convertible promissory note (“Alset Note”) with Alset International Limited (“Alset International”), a related party, for the principal amount of $ 8,350,000 8 matures in December 2023 8,805,000 21,366,177 8,350,000 119,000 677,000 346,000 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 17,000 2,977,000 60,000 2,952,000 25,000 153,000 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 14,000 719,000 112,000 607,000 A summary of scheduled principal payments of long-term debt, not including revolving lines of credit, subsequent to December 31, 2023 are as follows: Schedule of Notes Payable and Long-term Debt Year Amount 2024 $ 47,776,000 2025 859,000 2026 901,000 2027 947,000 2028 1,200,000 Thereafter 3,544,000 Total 55,227,000

Lease Liability

Lease Liability	12 Months Ended
	Dec. 31, 2023
Lease Liability
Lease Liability	13. Lease Liability The Company has operating leases predominantly for operating facilities. As of December 31, 2023, the remaining lease terms on our operating leases range from less than one twelve years Future minimum lease payments as of December 31, 2023, are as follows: Maturity of Lease Liability: Schedule of Future Minimum Lease Payments Totals 2024 956,000 2025 861,000 2026 839,000 2027 808,000 2028 824,000 After 4,913,000 Total lease payments 9,201,000 Less: Imputed Interest (1,598,000 ) Present value of remaining lease payments $ 7,603,000 Current $ 686,000 Noncurrent $ 6,917,000 Weighted-average remaining lease term (years) 14.3 Weighted-average discount rate 4.1 % 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 78,000 790,000 975,000

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Stockholders’ Equity	14. STOCKHOLDERS’ EQUITY 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 62,354 268,000 On January 4, 2024 the Company effected a reverse stock split of 1 for 20 140,264,240 139,017,000 7,066,772 6,950,858 Stock-Based Compensation – 4,000 none Stock Warrants Equity Incentive Plan 241,204 In addition, on the first day of each calendar year, for a period of not more than ten (10) years, commencing January 1, 2021, or the first business day of the calendar year if the first day of the calendar year falls on a Saturday or Sunday, the shares available under this plan will automatically increase in an amount equal to the lesser of (i) five percent (5%) of the total number of shares of Common Stock outstanding as of December 31 of the preceding fiscal year or (ii) such number of shares of Common Stock as determined by the Board of Directors. 460,846 Stock Options 50,000 5,333 no Impact BioMedical, Inc. Equity Transactions – On August 8, 2023 DSS BioHealth Securities, Inc. (“DSS BioHealth”), 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

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	15. INCOME TAXES Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities. Deferred tax assets are reduced, if deemed necessary, by a valuation allowance for the amount of tax benefits which are not expected to be realized. The following is a summary of the components giving rise to the income tax provision (benefit) for the years ended December 31: The provision (benefit) for income taxes consists of the following: Schedule of Income Tax Provision 2023 2022 Currently payable: Federal $ - $ 15,000 State 4,000 - Foreign - 119,000 Total currently payable 4,000 134,000 Deferred: Federal (5,392,000 ) (14,839,000 ) State (79,000 ) (492,000 ) Foreign (48,000 ) (58,000 ) Total deferred (5,519,000 ) (15,390,000 ) Less: increase in allowance 5,519,000 15,427,000 Net deferred - 38,000 Total income tax loss (benefit) $ 4,000 $ 172,000 Individual components of deferred tax assets and liabilities are as follows: Schedule of Deferred Tax Assets and Liabilities 2023 2022 Deferred tax assets: Net operating loss carry forwards $ 21,496,000 $ 24,975,000 Net operating loss IRC 382 limited 9,634,000 9,634,000 Unrealized loss on securities 4,655,000 5,753,000 Equity issued for services 190,000 190,000 Goodwill and other intangibles 63,000 34,000 Investment in pass-through entity 11,000 11,000 Deferred revenue 176,000 176,000 Operating Lease Liability 1,713,000 1,935,000 Depreciation and amortization 1,000 24,000 Other 2,507,000 696,000 Gross deferred tax assets 40,446,000 33,794,000 Deferred tax liabilities: Goodwill and other intangibles 3,369,000 2,822,000 Depreciation and amortization 614,000 (194,000 ) Right -of-use asset 1,625,000 1,846,000 Gross deferred tax liabilities 5,608,000 4,474,000 Less: valuation allowance (34,838,000 ) (29,357,000 ) Net deferred tax liabilities $ - $ (38,000 ) At December 31, 2023 and 2022, the Company has approximately $ 138.9 108.4 43.8 2.9 20.7 43.6 expire through 2043 The valuation allowance for deferred tax assets increased approximately $ 5.5 15.4 1.1 9.9 The differences between the United States statutory federal income tax rate and the effective income tax rate in the accompanying consolidated statements of operations are as follows: Schedule of Effective Income Tax Rate Reconciliation 2023 2022 Statutory United States federal rate 21.0 % 21.0 % State income taxes net of federal benefit 0.38 % 0.51 % Permanent differences (6.68 )% 0.03 % Other (9.04 )% 0.93 % Foreign taxes - % (0.07 )% Change in valuation allowance (5.66 )% (22.66 )% Effective rate - % (0.25 )% The Company recognizes interest accrued and penalties related to unrecognized tax benefits in tax expense. During the years ended December 31, 2023 and 2022 the Company recognized no The Company files income tax returns in the U.S. federal jurisdiction and various states. The tax years 2020-2023 generally remain open to examination by major taxing jurisdictions to which the Company is subject.

Defined Contribution Pension Pl

Defined Contribution Pension Plan	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
Defined Contribution Pension Plan	16. DEFINED CONTRIBUTION PENSION PLAN Defined Contribution Pension Plan The Company maintains a qualified employee savings plans (the “401(k) Plan”) that qualifies as a deferred salary arrangement under Section 401(k) of the Internal Revenue Code and which covers all eligible employees. Employees generally become eligible to participate in the 401(k) Plan two months following the employee’s hire date. Employees may contribute a percentage of their earnings, subject to the limitations of the Internal Revenue Code. Commencing on January 1, 2018, the Company matched 100 50 3.5 124,000 124,000

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	17. COMMITMENTS AND CONTINGENCIES Commitments and Contingencies License Agreement In exchange, the Licensee shall pay the Company a royalty of 5.5% 50% 1,250,000 Employment Agreements Legal Proceedings Maiden Biosciences Litigation On February 15, 2021, Maiden Biosciences, Inc. (“Maiden”) commenced an action against DSS, Inc. (“DSS”), Decentralized Sharing Systems, Inc. (“Decentralized”), HWH World, Inc. (“HWH”), RBC Life International, Inc. (RBC International) (together, the “DSS Defendants”), Frank D. Heuszel (“Heuszel”), RBC Life Sciences, Inc (“RBC”), Steven E. Brown, Clinton Howard, and Andrew Howard (collectively, “Defendants”). The lawsuit is currently pending in the United States District Court Northern District of Texas, Dallas Division, and is styled and numbered Maiden Biosciences, Inc. v. Document Security Stems, Inc., et al., Case No. 3:21-cv-00327. This lawsuit relates to two promissory notes executed by RBC in the 4 th . On March 30, 2021, Defendants DSS, Decentralized, HWH, RBC International, and Heuszel filed a motion to dismiss seeking to dismiss Maiden’s unjust enrichment, exemplary damages, and RICO claims against DSS, Decentralized, HWH, RBC Life International, Inc., and Heuszel, as well as Maiden’s fraudulent transfer claims against DSS and RBC International. On August 9, 2021, the Court then entered an order granting in part the motion to dismiss filed on behalf of DSS, Decentralized, HWH, RBC International, and Heuszel. Among other things, the Court held that Maiden failed to plausibly plead certain causes of action, including (1) the civil RICO claim against DSS, Decentralized, HWH, RBC International, and Heuszel, (2) the TUFTA claim against DSS, and (3) the unjust enrichment claim against DSS and RBC International. Notably, the Court declined the request to dismiss the TUFTA claim against RBC International. On September 3, 2021, Maiden filed its first amended complaint, asserting a single cause of action against the DSS Defendants, Heuszel, and RBC for an alleged TUFTA violation. Generally, Maiden sought the same relief requested in its original complaint. Maiden, however, abandoned its request for treble damages. On September 17, 2021, the DSS Defendants filed a motion to dismiss the amended complaint seeking to dismiss Maiden’s TUFTA claim to the extent it seeks to avoid a transfer of assets owned by any of RBC’s subsidiaries, including but not limited to RBC Life Sciences USA, Inc. (“RBC USA”). Further, the motion to dismiss sought the dismissal of Maiden’s TUFTA claim against Heuszel. On November 19, 2021, the Court granted the motion to dismiss in part, dismissing Maiden’s claim against Heuszel and determined Maiden failed to plead that it was a creditor of RBC USA or RBC’s other subsidiaries. However, the Court permitted Maiden to replead once again. On December 17, 2021, Maiden filed its second amended complaint which asserted a single TUFTA claim against only the DSS Defendants, RBC, and RBC USA. During the discovery period, the Parties conducted written discovery, production of documents, and depositions of fact witnesses and expert witnesses. The discovery period closed on August 9, 2022. The DSS Defendants have engaged Stout Risius Ross, LLC (“Stout”) to provide expert opinions regarding the value of the assets at issue. The trial in this matter began on December 12, 2022. The Company vigorously defended its position that Maiden should recover nothing on its TUFTA claim. The DSS Defendants’ experts at Stout provided expert opinions regarding the value of the assets at issue and the deficiencies with Maiden’s designated expert’s opinions. The jury returned a verdict in favor of Maiden, and the Court entered a judgment on December 20, 2022. The DSS Defendants filed post-judgment motions seeking reversal of the judgment for several reasons, including that: (1) the evidence does not support Maiden’s claim against the Company; (2) recovery of exemplary damages under TUFTA is unsupported; and (3) the evidence established that the DSS Defendants are entitled to judgment in their favor on their affirmative defenses. After the DSS Defendants filed their post-judgment motions, the case was settled for $8.75 million, the Court’s December 20, 2022 judgment was vacated, and the case was dismissed with prejudice In addition to the foregoing, we may become subject to other legal proceedings that arise in the ordinary course of business and have not been finally adjudicated. Adverse decisions in any of the foregoing may have a material adverse effect on our results of operations, cash flows or our financial condition. The Company accrues for potential litigation losses when a loss is probable and estimable. Contingent Litigation Payments Contingent Payments

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	18. SUPPLEMENTAL CASH FLOW INFORMATION Supplemental Cash Flow Information Supplemental cash flow information for the years ended December 31: Schedule of Supplemental Cash Flow Information 2023 2022 Cash paid for interest $ 4,812,000 $ 3,270,000 Non-cash investing and financing activities: Right of use asset $ - $ 9,568,000 Shares issued in lieu of bonus cash $ 268,000 $ 6,221,000 Purchase of notes receivable with company stock $ - $ 8,717,000 Purchase of marketable security with Company stock $ - $ 7,169,000 Third party Note receivable received in lieu of cash $ 1,100,000 -

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Segment Information	19. SEGMENT INFORMATION 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. 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. Our segment structure presented below represents a change from the prior year for the inclusion of our Biotechnology, Securities, and Commercial Lending segments and the removal of our Plastics segment, Digital Group and IP Technology Management segment as the Plastics segment was discontinued in 2020, DSS Digital was sold and discontinued in May 2021 and activities surrounding our IP Technology Management segment have significantly decreased. The amounts for these segments have been included in the Corporate reporting segment for the year ended December 31, 2023 and 2022, as necessary, below for reconciliation purposes. Approximate information concerning the Company’s operations by reportable segment for the twelve months ended December 31, 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 Year Ended December 31, 2023 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 18,497,000 $ 385,000 $ 6,088,000 $ - $ 5,288,000 $ - $ 30,258,000 Assets held for sale - - - - 51,595,000 - 51,595,000 Depreciation and amortization 761,000 - 157,000 1,163,000 3,047,000 78,000 5,206,000 Cost of revenue 15,282,000 1,139,000 2,075,000 77,000 8,003,000 71,000 26,647,000 Interest expense 185,000 - (5,000 ) - 4,632,000 - 4,812,000 Interest Income - - 986,000 155,000 148,000 - 1,289,000 Stock based compensation - - - - - - - Net income (loss) from continuing operations 327,000 (31,497,000 ) (32,860,000 ) (7,168,000 ) (19,792,000 ) (6,513,000 ) (97,503,000 ) Capital expenditures 689,000 - 4,000 17,000 104,000 4,000 818,000 Identifiable assets 21,508,000 12,285,000 6,303,000 49,305,000 59,345,000 4,446,000 153,192,000 Year Ended December 31,2022 Product Packaging Commercial Lending Direct Biotechnology Securities Corporate Total Revenue $ 17,973,000 $ 764,000 $ 21,989,000 $ - $ 6,581,000 $ - $ 47,307,000 Depreciation and amortization 715,000 - 413,000 1,113,000 9,093,000 129,000 11,463,000 Cost of revenue 16,960,000 1,041,000 9,828,000 - 11,784,000 634,000 40,247,000 Interest expense 140,000 - 1,000 - (15,000 ) - 126,000 Stock based compensation 1,000 - - - - 3,000 4,000 Net income (loss) from continuing operations (1,234,000 ) (459,000 ) (40,182,000 ) (7,462,000 ) (8,238,000 ) (12,084,000 ) (69,662,000 ) Capital expenditures 1,612,000 - 384,000 276,000 18,000 4,000 2,294,000 Identifiable assets 24,641,000 48,240,000 27,526,000 53,069,000 83,873,000 11,566,000 248,915,000 International revenue, which consists of sales to customers with operations in Canada, Western Europe, Latin America, Africa, the Middle East and Asia comprised 7.0 11.0 The following tables disaggregate our business segment revenues by major source: Printed Products Revenue Information: Schedule of Disaggregation of Revenue Twelve months ended December 31, 2023 Packaging Printing and Fabrication $ 18,036,000 Commercial and Security Printing 461,000 Total Printed Products $ 18,497,000 Twelve months ended December 31, 2022 Packaging Printing and Fabrication $ 17,499,000 Commercial and Security Printing 474,000 Total Printed Products $ 17,973,000 Direct Marketing Twelve months ended December 31, 2023 Direct Marketing Internet Sales $ 6,088,000 Total Direct Marketing $ 6,088,000 Twelve months ended December 31, 2022 Direct Marketing Internet Sales $ 21,989,000 Total Direct Marketing $ 21,989,000 Rental Income Twelve months ended December 31, 2023 Rental income $ 3,647,000 Total Rental Income $ 3,647,000 Twelve months ended December 31, 2022 Rental income $ 6,287,000 Total Rental Income $ 6,287,000 Commission Income Twelve months ended December 31, 2023 Commission income $ 1,641,000 Total commission income $ 1,641,000 Twelve months ended December 31, 2022 Commission income $ 294,000 Total commission income $ 294,000 Management Fee Income Twelve months ended December 31, 2023 Management fee income $ - Total Management fee income $ - Twelve months ended December 31, 2022 Management fee income $ 134,000 Total Management fee income $ 134,000 Net Investment Income Twelve months ended December 31, 2023 Net investment income $ 385,000 Total Net Investment Income $ 385,000 Twelve months ended December 31, 2022 Net investment income $ 630,000 Total Net Investment Income $ 630,000

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	20. Related Party Transactions The Company owns 127,179,291 4 3,269,000 3,319,000 50,000 1,590,000 On March 2, 2020, AMRE entered into a $ 200,000 8.0 5.00 200,000 On March 18, 2021, the Company entered into an agreement with Alset EHome International, Inc. (“Seller”), a related party, to purchase from the Seller’s its wholly owned subsidiary Impact Oncology PTE Ltd. (“IOPL”) for a purchase price $ 2,480,000 2,480,000 250,000 On 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 547,000 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 2,131,000 3,008,000 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 8,350,000 119,000 677,000 346,000 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 On July 26, 2022, APB and Borrower 11 entered into a promissory note (“Note 11”) in the principal sum of $ 1,000,000 8 July 26, 2024 939,000 20,000 924,000 66,000 In October 2017, Sharing Services issued a Convertible Promissory Note in the principal amount of $ 50,000 333,333 333,333 0.15 78,635.62 On May 17, 2022, the shareholders of the Company approved the acquisition of 62,122,908 17,570,948 0.34 On August 29, 2022, DSS Financial Management Inc and Borrower 10, a related party, entered into a promissory note (“Note 10”) in the principal sum of $ 100,000 8 August 29, 2025 100,000 100,000 76,000 24,000

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	21. SUBSEQUENT EVENTS Subsequent Events The Company has evaluated all subsequent events and transactions through March 26, 2024, the date that the consolidated financial statements were available to be issued and other then the reverse stock split identified in Note 14 and noted no subsequent events requiring financial statement recognition or disclosure.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [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”). 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 74,000
Use of Estimates	Use of Estimates
Reclassifications	Reclassifications
Cash Equivalents	Cash Equivalents
Accounts Receivable	Accounts Receivable At December 31, 2023, and December 31, 2022, the Company established a reserve for credit losses of approximately $ 2,494,000 29,000 5,673,000 7,564,000 3,994,000
Concentration of Credit Risk	Concentration of Credit Risk 14% 6% 36% 17% 20% 11% 39% 30%
Notes receivable, unearned interest, and related recognition	Notes receivable, unearned interest, and related recognition
Allowance For Loans And Lease Losses	Allowance For Loans And Lease Losses ASU No.2016-13 – Credit Losses”
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 adjust the inventory balance for obsolete and slow-moving items. An allowance for obsolescence of approximately $ 18,000 and $ 57,000 associated with the inventory at our Premier subsidiary for December 31, 2023 and 2022, respectively. Also, SHRG had an allowance for obsolescence of approximately $ 685,000
Property, Plant and Equipment	Property, Plant and Equipment
Investments in real estate, net	Investments in real estate, net
Leases	Leases The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period incurred. The Company has elected to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities.
Impairment of Long-Lived Assets and Goodwill	Impairment of Long-Lived Assets and Goodwill
Assets held for sale	Assets held for sale – The Company has several buildings and the associated land they occupy for sale as of December 31, 2023. These consist of primarily of retail space in Lindon, Utah approximating $ 5,593,000 41,541,000 4,396,000 65,000
Goodwill	Goodwill 1,769,000 25,093,000 APB, and Sentinel Co. of approximately $ 29,744,000 , and $ 1,234,000 respectively, were deemed impaired and written off at December 31, 2023.
Intangible Assets	Intangible Assets 7,418,000
Revenue	Revenue As of December 31, 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.
Costs of revenue	Costs of revenue -
Shipping and Handling Costs	Shipping and Handling Costs
Share-Based Payments	Share-Based Payments
Sales Commissions	Sales Commissions no
Contingent Legal Expenses	Contingent Legal Expenses -
Research and Development	Research and Development 1,147,000 1,256,000
Income Taxes	Income Taxes
Loss Per Common Share	Loss Per Common Share 5,000 For the year-ended December 31, 2023, potential dilutive instruments 0
Acquisitions	Acquisitions Acquisition of assets are recorded at their relative fair value based on total accumulated costs of the acquisition. Direct acquisition-related costs are expensed as incurred. This includes all costs related to finding, analyzing and negotiating a transaction. The allocation of the purchase price is an area that requires judgment and significant estimates. Tangible and intangible assets include land, building and improvements, furniture, fixtures and equipment, acquired above market and below market leases, in-place lease value (if applicable). Acquisition-date fair values of assets and assumed liabilities are determined based on replacement costs, appraised values, and estimated fair values using methods similar to those used by independent appraisers and that use appropriate discount and/or capitalization rates and available market information.
Business Combinations	Business Combinations
Continuing Operations and Going Concern	Continuing Operations and Going Concern - The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. This basis of accounting contemplates the recovery of our assets and the satisfaction of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments to the specific amounts and classifications of assets and liabilities, which might be necessary should we be unable to continue as a going concern. While the Company has approximately $ 6.6 Aside from its $ 6.6 million in cash as of December 31, 2023, the Company believes it can continue as a going concern, due to its ability to generate operating cash through the sale of its $ 10.0 million of Marketable Securities, and the anticipated receipts of principal and interest on its Notes receivable of approximately $ 8.8 million through December 31, 2024. The Company has also taken steps to sell its real estate holdings in Utah, Texas, Pennsylvania, and Florida. These properties approximate $ 51.6

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consisted of the following as of December 31: Schedule of Inventory 2023 2022 Finished Goods $ 2,218,000 $ 6,779,000 Work in Process 180,000 403,000 Raw Materials 439,000 1,281,000 Inventory Gross $ 2,837,000 $ 8,463,000 Less allowance for obsolescence (18,000 ) (742,000 ) Inventory Net $ 2,819,000 $ 7,721,000

Provision for Credit Losses (Ta

Provision for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2023
Provision For Credit Losses
Schedule of Loan Loss Reserve	The following table identifies the loan loss reserve for the period ending December 31, : Schedule of Loan Loss Reserve 2023 2022 General Loan Portfolio Reserve $ 194,000 $ 145,000 Specific Loan Reserves $ 5,916,000 $ 896,000 Total $ 6,110,000 $ 1,041,000
Schedule of Allowance for Doubtful Accounts and Loan Loss Reserve	Changes in the allowance for doubtful accounts and loan loss reserve were as follows: Schedule of Allowance for Doubtful Accounts and Loan Loss Reserve Allowance for credit losses Loan loss reserve Total Balance at January 1, 2022 $ 20,000 $ - $ 20,000 Adoption of CECL - 1,041,000 1,041,000 Bad debt expense 9,000 - 9,000 Write-offs - - - Recoveries - - - Balance at December 31, 2022 29,000 1,041,000 1,070,000 Bad debt expense 2,000 5,069,000 5,071,000 Write-offs 3,500,000 - 3,500,000 Recoveries (1,037,000 ) - (1,037,000 ) Balance at December 31, 2023 $ 2,494,000 $ 6,110,000 $ 8,604,000

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Investments, All Other Investments [Abstract]
Schedule of Cash and Marketable Securities by Significant Investment Category	The following tables show the Company’s cash and marketable securities by significant investment category as of December 31: Schedule of Cash and Marketable Securities by Significant Investment Category 2023 Cost Unrealized Gain/Loss Fair Value Cash And Cash Equivalents Marketable Securities Cash $ 6,545,000 $ - $ 6,545,000 $ 6,545,000 $ - Level 1 Money Market Funds 70,000 - 70,000 70,000 - Marketable Securities 27,304,000 (17,325,000 ) 9,979,000 - 9,979,000 Total $ 33,919,000 $ (17,325,000 ) $ 16,594,000 $ 6,615,000 $ 9,979,000 2022 Cost Unrealized Gain/(Loss) Fair Value Cash and Cash Equivalents Marketable Securities Investment Cash $ 19,226,000 $ - $ 19,226,000 $ 19,226,000 $ - $ - Level 1 Money Market Funds 64,000 - 64,000 64,000 - - Marketable Securities 45,283,000 (17,976,000 ) 27,307,000 - 27,307,000 - Level 2 Warrants 3,318,000 - 3,318,000 - - 3,318,000 Convertible securities 1,023,000 - 1,023,000 - - 1,023,000 Total $ 68,914,000 $ (17,976,000 ) $ 50,938,000 $ 19,290,000 $ 27,307,000 $ 4,341,000
Schedule of Net Unrealized (Loss) Gain Recognized on marketable Securities	The following tables shows the Company’s net unrealized (loss) gain recognized during the year on marketable securities still held as of December 31: Schedule of Net Unrealized (Loss) Gain Recognized on marketable Securities 2023 2022 Net gains (losses) recognized during the year on marketable securities $ (5,521,000 ) $ (2,757,000 ) Less: Net gains (losses) realized during the year on marketable securities sold during the period (1,973,000 ) 1,077,000 Net unrealized gain (loss) recognized during the reporting year on marketable securities still held at the reporting date $ (3,548,000 ) $ (3,834,000 )

Property Plant and Equipment _2

Property Plant and Equipment and Investment in Real Estate, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment consisted of the following as of December 31, 2023: Schedule of Property, Plant and Equipment Estimated Useful Life 2023 2022 Machinery and equipment 5 10 $ 9,974,000 $ 9,170,000 Building and improvements 39 294,000 5,103,000 Land - 1,817,000 Furniture and fixtures 7 432,000 501,000 Software and websites 3 273,000 320,000 Construction in progress 365,000 667,000 Total Cost 11,338,000 17,578,000 Less accumulated depreciation 4,921,000 4,187,000 Property, plant and equipment, net $ 6,417,000 $ 13,391,000
Schedule of Investment in Real Estate	Real Estate consisted of the following at December 31: Schedule of Investment in Real Estate Estimated Useful Life 2023 2022 Building and improvements 1 30 $ 5,273,000 $ 42,665,000 Land 1,600,000 14,861,000 Total Cost 6,873,000 57,526,000 Less: accumulated depreciation 594,000 2,497,000 Investment in real estate $ 6,279,000 $ 55,029,000

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets are comprised of the following as of December 31: Schedule of Intangible Assets 2023 2022 Useful Life Gross Carrying Amount Accumulated Amortization Impairment Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Developed technology assets 20 $ 22,260,000 $ 3,340,000 - 18,920,000 $ 22,260,000 $ 2,226,000 $ 20,034,000 Acquired intangibles customer lists, licenses, non-compete agreements, branding, product formulas, tenant improvements, in-place, favorable and unfavorable leases 1 11 19,245,000 10,613,000 7,418,000 1,214,000 20,023,000 9,397,000 10,626,000 Acquired intangibles patents and patent rights 500,000 500,000 - - 500,000 500,000 - Patent application costs Varied 1,052,000 993,000 - 59,000 1,052,000 972,000 80,000 $ 43,057,000 $ 15,446,000 $ 7,418,000 $ 20,193,000 $ 43,835,000 $ 13,095,000 $ 30,740,000 (1) Patent application costs are amortized over their expected useful life which is generally the remaining legal life of the patent. As of December 31, 2023, the weighted average remaining useful life of these assets in service was approximately 1.7
Schedule of Estimated Future Amortization of Intangible Assets	Expected amortization for each of the five succeeding fiscal years is as follows: Schedule of Estimated Future Amortization of Intangible Assets Year Amount 2024 3,012,000 2025 3,009,000 2026 2,869,000 2027 2,869,000 2028 2,860,000 Thereafter 5,574,000

Accrued Expenses and Deferred_2

Accrued Expenses and Deferred Revenue (Tables)	12 Months Ended
	Dec. 31, 2023
Accrued Expenses And Deferred Revenue
Summary of Accrued Expenses and Deferred Revenue	Accrued expenses and deferred revenue consist of the following for the year ended December 31: Summary of Accrued Expenses and Deferred Revenue 2023 2022 Customer deposits $ 222,000 $ 188,000 Deferred revenue - 519,000 Accrued wages 812,000 4,014,000 Settlement liability - 8,974,000 Uncertain tax positions - 926,000 Accrued expenses 1,468,000 4,536,000 Income tax payable - 172,000 Sales tax payable 10,000 12,000 Accrued expenses and deferred revenue $ 2,512,000 $ 19,341,000

Short Term and Long-Term Debt (

Short Term and Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2023 are as follows: Schedule of Notes Payable and Long-term Debt Year Amount 2024 $ 47,776,000 2025 859,000 2026 901,000 2027 947,000 2028 1,200,000 Thereafter 3,544,000 Total 55,227,000

Lease Liability (Tables)

Lease Liability (Tables)	12 Months Ended
	Dec. 31, 2023
Lease Liability
Schedule of Future Minimum Lease Payments	Future minimum lease payments as of December 31, 2023, are as follows: Maturity of Lease Liability: Schedule of Future Minimum Lease Payments Totals 2024 956,000 2025 861,000 2026 839,000 2027 808,000 2028 824,000 After 4,913,000 Total lease payments 9,201,000 Less: Imputed Interest (1,598,000 ) Present value of remaining lease payments $ 7,603,000 Current $ 686,000 Noncurrent $ 6,917,000 Weighted-average remaining lease term (years) 14.3 Weighted-average discount rate 4.1 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision	The provision (benefit) for income taxes consists of the following: Schedule of Income Tax Provision 2023 2022 Currently payable: Federal $ - $ 15,000 State 4,000 - Foreign - 119,000 Total currently payable 4,000 134,000 Deferred: Federal (5,392,000 ) (14,839,000 ) State (79,000 ) (492,000 ) Foreign (48,000 ) (58,000 ) Total deferred (5,519,000 ) (15,390,000 ) Less: increase in allowance 5,519,000 15,427,000 Net deferred - 38,000 Total income tax loss (benefit) $ 4,000 $ 172,000
Schedule of Deferred Tax Assets and Liabilities	Individual components of deferred tax assets and liabilities are as follows: Schedule of Deferred Tax Assets and Liabilities 2023 2022 Deferred tax assets: Net operating loss carry forwards $ 21,496,000 $ 24,975,000 Net operating loss IRC 382 limited 9,634,000 9,634,000 Unrealized loss on securities 4,655,000 5,753,000 Equity issued for services 190,000 190,000 Goodwill and other intangibles 63,000 34,000 Investment in pass-through entity 11,000 11,000 Deferred revenue 176,000 176,000 Operating Lease Liability 1,713,000 1,935,000 Depreciation and amortization 1,000 24,000 Other 2,507,000 696,000 Gross deferred tax assets 40,446,000 33,794,000 Deferred tax liabilities: Goodwill and other intangibles 3,369,000 2,822,000 Depreciation and amortization 614,000 (194,000 ) Right -of-use asset 1,625,000 1,846,000 Gross deferred tax liabilities 5,608,000 4,474,000 Less: valuation allowance (34,838,000 ) (29,357,000 ) Net deferred tax liabilities $ - $ (38,000 )
Schedule of Effective Income Tax Rate Reconciliation	The differences between the United States statutory federal income tax rate and the effective income tax rate in the accompanying consolidated statements of operations are as follows: Schedule of Effective Income Tax Rate Reconciliation 2023 2022 Statutory United States federal rate 21.0 % 21.0 % State income taxes net of federal benefit 0.38 % 0.51 % Permanent differences (6.68 )% 0.03 % Other (9.04 )% 0.93 % Foreign taxes - % (0.07 )% Change in valuation allowance (5.66 )% (22.66 )% Effective rate - % (0.25 )%

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information for the years ended December 31: Schedule of Supplemental Cash Flow Information 2023 2022 Cash paid for interest $ 4,812,000 $ 3,270,000 Non-cash investing and financing activities: Right of use asset $ - $ 9,568,000 Shares issued in lieu of bonus cash $ 268,000 $ 6,221,000 Purchase of notes receivable with company stock $ - $ 8,717,000 Purchase of marketable security with Company stock $ - $ 7,169,000 Third party Note receivable received in lieu of cash $ 1,100,000 -

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Operations by Reportable Segment	Approximate information concerning the Company’s operations by reportable segment for the twelve months ended December 31, 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 Year Ended December 31, 2023 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 18,497,000 $ 385,000 $ 6,088,000 $ - $ 5,288,000 $ - $ 30,258,000 Assets held for sale - - - - 51,595,000 - 51,595,000 Depreciation and amortization 761,000 - 157,000 1,163,000 3,047,000 78,000 5,206,000 Cost of revenue 15,282,000 1,139,000 2,075,000 77,000 8,003,000 71,000 26,647,000 Interest expense 185,000 - (5,000 ) - 4,632,000 - 4,812,000 Interest Income - - 986,000 155,000 148,000 - 1,289,000 Stock based compensation - - - - - - - Net income (loss) from continuing operations 327,000 (31,497,000 ) (32,860,000 ) (7,168,000 ) (19,792,000 ) (6,513,000 ) (97,503,000 ) Capital expenditures 689,000 - 4,000 17,000 104,000 4,000 818,000 Identifiable assets 21,508,000 12,285,000 6,303,000 49,305,000 59,345,000 4,446,000 153,192,000 Year Ended December 31,2022 Product Packaging Commercial Lending Direct Biotechnology Securities Corporate Total Revenue $ 17,973,000 $ 764,000 $ 21,989,000 $ - $ 6,581,000 $ - $ 47,307,000 Depreciation and amortization 715,000 - 413,000 1,113,000 9,093,000 129,000 11,463,000 Cost of revenue 16,960,000 1,041,000 9,828,000 - 11,784,000 634,000 40,247,000 Interest expense 140,000 - 1,000 - (15,000 ) - 126,000 Stock based compensation 1,000 - - - - 3,000 4,000 Net income (loss) from continuing operations (1,234,000 ) (459,000 ) (40,182,000 ) (7,462,000 ) (8,238,000 ) (12,084,000 ) (69,662,000 ) Capital expenditures 1,612,000 - 384,000 276,000 18,000 4,000 2,294,000 Identifiable assets 24,641,000 48,240,000 27,526,000 53,069,000 83,873,000 11,566,000 248,915,000
Schedule of Disaggregation of Revenue	Printed Products Revenue Information: Schedule of Disaggregation of Revenue Twelve months ended December 31, 2023 Packaging Printing and Fabrication $ 18,036,000 Commercial and Security Printing 461,000 Total Printed Products $ 18,497,000 Twelve months ended December 31, 2022 Packaging Printing and Fabrication $ 17,499,000 Commercial and Security Printing 474,000 Total Printed Products $ 17,973,000 Direct Marketing Twelve months ended December 31, 2023 Direct Marketing Internet Sales $ 6,088,000 Total Direct Marketing $ 6,088,000 Twelve months ended December 31, 2022 Direct Marketing Internet Sales $ 21,989,000 Total Direct Marketing $ 21,989,000 Rental Income Twelve months ended December 31, 2023 Rental income $ 3,647,000 Total Rental Income $ 3,647,000 Twelve months ended December 31, 2022 Rental income $ 6,287,000 Total Rental Income $ 6,287,000 Commission Income Twelve months ended December 31, 2023 Commission income $ 1,641,000 Total commission income $ 1,641,000 Twelve months ended December 31, 2022 Commission income $ 294,000 Total commission income $ 294,000 Management Fee Income Twelve months ended December 31, 2023 Management fee income $ - Total Management fee income $ - Twelve months ended December 31, 2022 Management fee income $ 134,000 Total Management fee income $ 134,000 Net Investment Income Twelve months ended December 31, 2023 Net investment income $ 385,000 Total Net Investment Income $ 385,000 Twelve months ended December 31, 2022 Net investment income $ 630,000 Total Net Investment Income $ 630,000

Description of Business (Detail

Description of Business (Details Narrative) - USD ($)						12 Months Ended
	May 17, 2022	May 17, 2022	Mar. 09, 2022	Feb. 28, 2022	Feb. 28, 2022	Dec. 31, 2023	Dec. 31, 2022	May 31, 2023	May 13, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Issuance of common stock, net of expenses						$ 268,000	$ 17,405,000
Stock issued during period shares acquisitions	17,570,948
Alset EHome International Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares issued for convertible debt	21,366,177	21,366,177
Shares issued for convertible debt, value		$ 8,350,000
Unpaid interest		$ 367,000
Sentinel Brokers LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Equity position percentage							75%	80.10%
Stock Purchase Agreement [Member] | Alset EHome International Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Issuance of common stock, net of expenses, shares			3,986,877	44,619,423	44,619,423
Shares issued, price per share				$ 0.3810	$ 0.3810
Issuance of common stock, net of expenses			$ 1,519,000	$ 17,000,000	$ 17,000,000
Sentinel Brokers LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Acquisition percentage								5%
Sentinel Brokers LLC [Member] | Stock Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Acquisition percentage									24.90%
True Partners Capital Holdings Limited [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during period shares acquisitions	62,122,908	62,122,908
Share price	$ 0.34	$ 0.34
True Partners Capital Holdings Limited [Member] | DSS Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during period shares acquisitions		17,570,948

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)			12 Months Ended
	May 04, 2023	May 04, 2023	Dec. 31, 2023	Dec. 31, 2022	May 03, 2023	Jan. 01, 2022
Deconsolidation on loss before income taxes		$ 29,196,000
Value of marketable securities			$ 10,000,000
Reserve for credit losses			2,494,000	$ 29,000
Accounts receivable net			3,994,000	7,564,000		$ 5,673,000
Inventory Adjustments			18,000	742,000
Other assets			65,000
Goodwill			26,862,000	60,919,000
Asset impairment			7,418,000
Sales commissions			0
Research and development			1,147,000	1,256,000
Cash			6,600,000
Convertible Debt			8,800,000
Assets held for sale			$ 51,595,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount				5,000
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			0
AMRE Life Care Portfolio LLC [Member]
Real Estate Assets Held for Development and Sale			$ 41,541,000
AMRE Winter Haven LLC [Member]
Real Estate Assets Held for Development and Sale			4,396,000
Premier Packaging Corp [Member]
Goodwill			1,769,000
Impact BioMedical, Inc. [Member]
Goodwill			25,093,000
American Pacific Bancorp [Member]
Goodwill			29,744,000
Sentinel Brokers Company Inc [Member]
Goodwill			1,234,000
UTAH
Real Estate Assets Held for Development and Sale			5,593,000
Premier Subsidiary [Member]
Inventory Adjustments			$ 18,000	$ 57,000
SHRG Subsidiary [Member]
Inventory Adjustments				$ 685,000
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration risk, percentage			20%	14%
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration risk, percentage			39%	36%
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration risk, percentage			11%	6%
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration risk, percentage			30%	17%
Sharing Services Global Corp [Member]
Number of shares issued	280,000,000
Ownership interest percentage	7%	7%
Percentage of issued and outstanding					81%
Value of marketable securities			$ 74,000

Schedule of Inventory (Details)

Schedule of Inventory (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Finished Goods	$ 2,218,000	$ 6,779,000
Work in Process	180,000	403,000
Raw Materials	439,000	1,281,000
Inventory Gross	2,837,000	8,463,000
Less allowance for obsolescence	(18,000)	(742,000)
Inventory Net	$ 2,819,000	$ 7,721,000

Notes Receivable (Details Narra

Notes Receivable (Details Narrative) - USD ($)

12 Months Ended

Sep. 28, 2023

Jun. 27, 2023

May 08, 2023

Mar. 31, 2023

Dec. 29, 2022

Aug. 29, 2022

Aug. 11, 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

Dec. 31, 2023

Dec. 31, 2022

Nov. 27, 2023

Aug. 31, 2023

Financing Receivable, Modified [Line Items]

Notes receivable current

$ 8,772,000

$ 11,719,000

Principal and interest outstanding

8,800,000

Notes receivable net non-current

$ 111,000

$ 922,000

Preferred stock, par value

$ 0.02

$ 0.02

Long term debt current

$ 47,776,000

$ 47,161,000

Long term debt

$ 55,227,000

Note 12 [Member]

Financing Receivable, Modified [Line Items]

Debt exchanged for shares

26,000

Preferred stock, par value

$ 0.0001

Redeemable preferred stoc, per share

$ 1,000

Note 1 [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 1 contains an optional conversion clause that allows the Company to convert all, or a portion of all, into newly issued member units of Borrower 1 with the maximum principal amount equal to 18% of the total equity position of Borrower 1 at conversion

Notes receivable current

$ 5,544,000

5,420,000

Principal and interest outstanding

2,772,000

Note 2 [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

3,910,000

3,701,000

Extended maturity date

Sep. 19, 2024

Note 3 [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 3 [Member] | Maximum [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 1,000,000

Note 4 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument interest rate

12.50%

Debt instrument maturity date

May 15, 2023

Note 4 [Member] | Promissory Note One [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 250,000

Notes receivable net non-current

252,000

Note 4 [Member] | Promissory Note Two [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 10,000

Notes receivable net non-current

9,000

Note 5 [Member]

Financing Receivable, Modified [Line Items]

Notes receivable current

0

63,000

Note 6 [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

253,000

701,000

$ 50,000

Extended maturity date

May 31, 2023

Note 7 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 100,000

Debt instrument interest rate

6%

Notes receivable net non-current

103,000

106,000

Note 8 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 893,000

Debt instrument interest rate

8%

Debt instrument, face amount

March 2024

January 2024

Notes and loans receivable gross current

446,000

874,000

Unamortized origination fees

3,500

25,000

Note 9 [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 and loans receivable gross current

213,000

Notes receivable current reserved

112,000

Note 10 [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

24,000

76,000

Notes and loans receivable gross current

$ 100,000

100,000

Note 10 [Member] | Borrower Ten [Member]

Financing Receivable, Modified [Line Items]

Ownership percentage

24.90%

Note 11 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 100,000

$ 1,000,000

Debt instrument interest rate

8%

8%

Debt instrument maturity date

Aug. 29, 2025

Jul. 26, 2024

Notes receivable current

$ 24,000

76,000

Notes and loans receivable gross current

939,000

924,000

Unamortized origination fees

20,000

66,000

Note 12 [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 13 [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 receivable current

206,000

Notes receivable net non-current

190,000

Notes and loans receivable gross current

203,000

$ 16,000

Note 14 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 102,000

Debt instrument interest rate

2%

Debt instrument maturity date

May 07, 2026

Notes receivable current

54,000

Notes and loans receivable gross current

$ 107,000

Effective rate percentage

10.50%

Long term debt current

$ 53,000

Note 15 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 1,400,000

Debt instrument interest rate

10%

Debt instrument maturity date

Sep. 01, 2024

Debt instrument, unamortized discount

$ 300,000

Note Sixteen [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 and loans receivable gross current

133,000

Long term debt current

99,000

Long term debt

34,000

Note 17 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 400,000

Debt instrument interest rate

5%

Debt instrument maturity date

Nov. 12, 2023

Note Eighteen [Member]

Financing Receivable, Modified [Line Items]

Debt instrument face amount

$ 1,430,000

Debt instrument interest rate

8%

Debt instrument maturity date

Aug. 12, 2024

Notes and loans receivable gross current

1,102,000

Unamortized origination fees

$ 375,000

Schedule of Loan Loss Reserve (

Schedule of Loan Loss Reserve (Details) - American Pacific Bancorp [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
General Loan Portfolio Reserve [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 194,000	$ 145,000
Nonperforming Financial Instruments [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	6,110,000	1,041,000
Nonperforming Financial Instruments [Member] | General Loan Portfolio Reserve [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	194,000	145,000
Nonperforming Financial Instruments [Member] | Specific Loan Reserves [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 5,916,000	$ 896,000

Schedule of Allowance for Doubt

Schedule of Allowance for Doubtful Accounts and Loan Loss Reserve (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Provision For Credit Losses
Allowance for doubtful accounts, Balance	$ 29,000	$ 20,000
Loan loss reserve, Balance	1,041,000
Allowance for doubtful accounts and loan loss reserve, Balance	1,070,000	20,000
Allowance for doubtful accounts, Adoption of CECL
Loan loss reserve, Adoption of CECL		1,041,000
Allowance for doubtful accounts and loan loss reserve, Adoption of CECL		1,041,000
Allowance for doubtful accounts, Bad debt expense	2,000	9,000
Loan loss reserve, Bad debt expense	5,069,000
Allowance for doubtful accounts and loan loss reserve, Bad debt expense	5,071,000	9,000
Allowance for doubtful accounts, Write offs	3,500,000
Loan loss reserve, Write offs
Allowance for doubtful accounts and loan loss reserve, Write offs	3,500,000
Allowance for doubtful accounts, Recoveries	(1,037,000)
Loan loss reserve, Recoveries
Allowance for doubtful accounts and loan loss reserve, Recoveries	(1,037,000)
Allowance for doubtful accounts, Balance	2,494,000	29,000
Loan loss reserve, Balance	6,110,000	1,041,000
Allowance for doubtful accounts and loan loss reserve, Balance	$ 8,604,000	$ 1,070,000

Provision for Credit Losses (De

Provision for Credit Losses (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest	$ 8,800,000
General Loan Portfolio Reserve [Member] | American Pacific Bancorp [Member]
Financing Receivable, Past Due [Line Items]
Portfolio reserve	194,000	$ 145,000
Specific Loan Reserves [Member] | American Pacific Bancorp [Member] | Asili LLC [Member] | Borrower 4 [Member]
Financing Receivable, Past Due [Line Items]
Current nonaccrual loan balance	884,000
Specific Loan Reserves [Member] | American Pacific Bancorp [Member] | Asili LLC [Member] | Borrower 2 [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest	2,884,000
Specific Loan Reserves [Member] | American Pacific Bancorp [Member] | Asili LLC [Member] | Borrower 16 [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest	1,046,000
Specific Loan Reserves [Member] | American Pacific Bancorp [Member] | Asili LLC [Member] | Borrower 19 [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest	1,102,000
Loan [Member]
Financing Receivable, Past Due [Line Items]
Portfolio loan incurred	$ 4,933,000	$ 1,041,000

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, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Line Items]
Cost		$ 33,919,000	$ 68,914,000
Unrealized Gain/(Loss)		(17,325,000)	(17,976,000)
Fair Value		16,594,000	50,938,000
Cash and Cash Equivalents		6,615,000	19,290,000
Current marketable securities		9,979,000	27,307,000
Investments			4,341,000
Fair Value, Inputs, Level 2 [Member] | Convertible Securities [Member]
Cash and Cash Equivalents [Line Items]
Cost			1,023,000
Unrealized Gain/(Loss)
Fair Value			1,023,000
Cash and Cash Equivalents
Current marketable securities
Investments			1,023,000
Fair Value, Inputs, Level 2 [Member] | Warrant [Member]
Cash and Cash Equivalents [Line Items]
Cost			3,318,000
Unrealized Gain/(Loss)
Fair Value			3,318,000
Cash and Cash Equivalents
Current marketable securities
Investments			3,318,000
Cash [Member]
Cash and Cash Equivalents [Line Items]
Cost		6,545,000	19,226,000
Unrealized Gain/(Loss)
Fair Value		6,545,000	19,226,000
Cash and Cash Equivalents		6,545,000	19,226,000
Current marketable securities
Investments
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and Cash Equivalents [Line Items]
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]
Cost		27,304,000	45,283,000
Unrealized Gain/(Loss)		(17,325,000)	(17,976,000)
Fair Value		9,979,000	27,307,000
Cash and Cash Equivalents
Current marketable securities		$ 9,979,000	27,307,000
Investments

Schedule of Net Unrealized (Los

Schedule of Net Unrealized (Loss) Gain Recognized on marketable Securities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Investments, All Other Investments [Abstract]
Net gains (losses) recognized during the year on marketable securities	$ (5,521,000)	$ (2,757,000)
Less: Net gains (losses) realized during the year on marketable securities sold during the period	(1,973,000)	1,077,000
Net unrealized gain (loss) recognized during the reporting year on marketable securities still held at the reporting date	$ (3,548,000)	$ (3,834,000)

Disposal of Assets (Details Nar

Disposal of Assets (Details Narrative) - USD ($)		3 Months Ended	12 Months Ended
	Jul. 01, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Proceeds from sale of inventory				$ 1,519,000
Net loss			$ (80,606,000)	$ (59,840,000)
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	617,000
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	9 Months Ended	12 Months Ended
	Jul. 22, 2021	Apr. 01, 2021	Mar. 18, 2021	Mar. 18, 2021	Mar. 15, 2021	Dec. 30, 2020	Dec. 19, 2020	Sep. 10, 2020	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Marketable securities											$ 10,000,000
Unrealized gain loss on investments											(17,325,000)	$ (17,976,000)
Investments												4,341,000
Issuance of common stock, net of expenses											268,000	17,405,000
Proceeds from Issuance of common stock												1,519,000
Vivacitas Agreement [Member]
Stock options exercised	1,000,000
Stock options exercised price	$ 1,000,000
Investment owned at cost												$ 4,100,000		$ 4,035,000
Investment ownership percentage												100%	100%
Common Stock [Member]
Issuance of common stock, net of expenses											$ 1	$ 43,000
Issuance of common stock, net of expenses, shares											62,354	2,146,200
BMI Capital International LLC [Member]
Issuance of common stock, net of expenses								$ 100,000
Investments equity method											$ 34,000	$ 20,000
Impact Oncology PTE Ltd. [Member]
Owners shares			2,480,000	2,480,000
Options to purchase additional shares			250,000
Business combination consideration transferred			$ 2,480,000	$ 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
Note payable											$ 44,000	$ 39,000
DSS Securities, Inc. [Member]
Equity position percentage								14.90%
BMI Capital International LLC [Member]
Equity position percentage								24.90%
BMI Capital International LLC [Member] | Minimum [Member]
Equity position percentage								20%
BioMed Technologies Asia Pacific Holdings Limited [Member]
Equity position 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 position percentage												16%
Moji Life LLC [Member] | Membership Unit Purchase Agreement [Member]
Equity position percentage									30.75%	30.75%
Payments to Acquire Equity Method Investments									$ 1,537,000
Alset International Limited [Member]
Owners shares											127,179,291
Outstanding share percentage											4%
Marketable securities											$ 3,269,000	$ 3,319,000
Unrealized gain loss on investments											50,000	1,590,000
Alset International Limited [Member] | Executive Director and Chief Executive Officer [Member]
Unrealized gain loss on investments											50,000	1,590,000
West Park Capital, Inc [Member]
Debt instrument convertible threshold percentage of stock price trigger						7.50%
Investments											$ 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 Property, Plant and

Schedule of Property, Plant and Equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total Cost	$ 11,338,000	$ 17,578,000
Less accumulated depreciation	4,921,000	4,187,000
Property, plant and equipment, net	6,417,000	13,391,000
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total Cost	$ 9,974,000	9,170,000
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Building and Improvements [Member]
Property, Plant and Equipment [Line Items]
Total Cost	$ 294,000	5,103,000
Property, plant and equipment, useful life	39 years
Land [Member]
Property, Plant and Equipment [Line Items]
Total Cost		1,817,000
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total Cost	$ 432,000	501,000
Property, plant and equipment, useful life	7 years
Computer Software, Intangible Asset [Member]
Property, Plant and Equipment [Line Items]
Total Cost	$ 273,000	320,000
Property, plant and equipment, useful life	3 years
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Total Cost	$ 365,000	$ 667,000

Schedule of Investment in Real

Schedule of Investment in Real Estate (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Investment in real estate	$ 6,279,000	$ 55,029,000
Total Cost	6,873,000	57,526,000
Less: accumulated depreciation	594,000	2,497,000
Building and Improvements [Member]
Property, Plant and Equipment [Line Items]
Investment in real estate	$ 5,273,000	42,665,000
Building and Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	1 year
Building and Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	30 years
Land [Member]
Property, Plant and Equipment [Line Items]
Investment in real estate	$ 1,600,000	$ 14,861,000

Property Plant and Equipment _3

Property Plant and Equipment and Investment in Real Estate, Net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 802,000	$ 1,569,000
Depreciation of real estate	$ 2,085,000	$ 2,077,000

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 43,057,000	$ 43,835,000
Accumulated Amortization		15,446,000	13,095,000
Impairment		7,418,000
Net Carrying Amount		$ 20,193,000	30,740,000
Developed Technology Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Useful Life		20 years
Gross Carrying Amount		$ 22,260,000	22,260,000
Accumulated Amortization		3,340,000	2,226,000
Impairment
Net Carrying Amount		18,920,000	20,034,000
Acquired Intangibles Customer Lists,Llicenses, Non-Compete Agreements, Branding, Product Formulas, Tenant Improvements, In-place, Favorable and Unfavorable Leases [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		19,245,000	20,023,000
Accumulated Amortization		10,613,000	9,397,000
Impairment		7,418,000
Net Carrying Amount		$ 1,214,000	10,626,000
Acquired Intangibles Customer Lists,Llicenses, Non-Compete Agreements, Branding, Product Formulas, Tenant Improvements, In-place, Favorable and Unfavorable Leases [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful Life		1 year
Acquired Intangibles Customer Lists,Llicenses, Non-Compete Agreements, Branding, Product Formulas, Tenant Improvements, In-place, Favorable and Unfavorable Leases [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful Life		11 years
Acquired Intangibles Patents and Patent Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 500,000	500,000
Accumulated Amortization		500,000	500,000
Impairment
Net Carrying Amount
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		1,052,000	1,052,000
Accumulated Amortization		993,000	972,000
Impairment
Net Carrying Amount		$ 59,000	$ 80,000
Useful life, description	[1]	Varied
[1]Patent application costs are amortized over their expected useful life which is generally the remaining legal life of the patent. As of December 31, 2023, the weighted average remaining useful life of these assets in service was approximately 1.7

Schedule of Intangible Assets_2

Schedule of Intangible Assets (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2023
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining useful life	1 year 8 months 12 days

Schedule of Estimated Future Am

Schedule of Estimated Future Amortization of Intangible Assets (Details)	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 3,012,000
2025	3,009,000
2026	2,869,000
2027	2,869,000
2028	2,860,000
Thereafter	$ 5,574,000

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)		12 Months Ended
	Aug. 25, 2022	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Payments to acquire intangible assets			$ 508,000
Related intangible assets		20,193,000	30,740,000
Amortization of intangible assets		2,319,000	$ 9,279,000
Asset Purchase Agreement [Member] | Celios Corporation [Member]
Finite-Lived Intangible Assets [Line Items]
Payments to acquire intangible assets	$ 900,000
Related intangible assets		$ 409,000
Asset Purchase Agreement [Member] | Celios Corporation [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset, estimated remaining useful life		3 years
Asset Purchase Agreement [Member] | Celios Corporation [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset, estimated remaining useful life		20 years

Summary of Accrued Expenses and

Summary of Accrued Expenses and Deferred Revenue (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accrued Expenses And Deferred Revenue
Customer deposits	$ 222,000	$ 188,000
Deferred revenue		519,000
Accrued wages	812,000	4,014,000
Settlement liability		8,974,000
Uncertain tax positions		926,000
Accrued expenses	1,468,000	4,536,000
Income tax payable		172,000
Sales tax payable	10,000	12,000
Accrued expenses and deferred revenue	$ 2,512,000	$ 19,341,000

Schedule of Notes Payable and L

Schedule of Notes Payable and Long-term Debt (Details)	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 47,776,000
2025	859,000
2026	901,000
2027	947,000
2028	1,200,000
Thereafter	3,544,000
Total	$ 55,227,000

Short Term and Long-Term Debt_2

Short Term and Long-Term Debt (Details Narrative)

1 Months Ended

12 Months Ended

Mar. 30, 2023 USD ($)

May 17, 2022 USD ($) shares

May 17, 2022 USD ($) shares

Mar. 17, 2022 USD ($)

Nov. 02, 2021 USD ($)

Oct. 13, 2021 USD ($)

Aug. 01, 2021 USD ($) ft²

Nov. 30, 2021 USD ($)

Dec. 31, 2023 USD ($)

Dec. 31, 2022 USD ($)

Jul. 29, 2022

May 20, 2021 USD ($)

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

Short-Term Debt [Line Items]

Long term debt current

$ 47,776,000

$ 47,161,000

Long term debt

55,227,000

Payments to acquire assets

818,000

2,294,000

Payments to intangible assets

508,000

Net book value of assets

6,417,000

13,391,000

Interest expense

553,000

126,000

BMIC Loan [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 3,000,000

547,000

3,000,000

Maturity date

Oct. 12, 2022

Wilson Loan [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 3,000,000

2,131,000

3,008,000

Maturity date

Oct. 12, 2022

Security Agreement [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 790,000

719,000

Long term debt current

112,000

Long term debt

607,000

Interest expense debt

$ 14,000

Premier Packaging Bank Of America NA [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

2,932,000

$ 3,406,000

Principal interest percentage

4.63%

Debt financing amount

$ 3,710,000

Long term debt current

491,000

Long term debt

2,442,000

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 current

$ 5,105,000

206,000

Long term debt

4,402,000

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

4.25%

Area of land | ft²

40,000

Payments to intangible assets

$ 585,000

Net book value of assets

6,729,000

Debt issuance costs

50,000

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

41,331,000

$ 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 intangible assets

$ 15,901,000

Net book value of assets

$ 52,407,000

Debt issuance costs

270,000

Maturity date

Nov. 02, 2023

Purchase price

$ 62,000,000

Interest expense

3,773,000

2,418,000

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

Union Bank And Trust Company [Member] | Security Agreement [Member]

Short-Term Debt [Line Items]

Principal interest percentage

7.44%

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 or Right, Exercise Price of Warrants or Rights | $ / 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

8,350,000

Principal interest percentage

8%

Long term debt

$ 8,805,000

8,805,000

Interest expense

677,000

346,000

Debt instrument maturity date, description

matures in December 2023

Shares issued for convertible debt | shares

21,366,177

21,366,177

Accrued unpaid interest

$ 119,000

$ 119,000

119,000

Pinnacle Loan [Member]

Short-Term Debt [Line Items]

Debt instrument, face amount

$ 2,990,000

17,000

60,000

Principal interest percentage

4.28%

Payments to intangible assets

$ 29,000

Estimated useful life

5 years

Net book value of assets

4,450,000

Debt issuance costs

2,977,000

2,952,000

Maturity date

Mar. 07, 2024

Purchase price

$ 4,500,000

Interest expense

$ 25,000

$ 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 ($)	Dec. 31, 2023	Dec. 31, 2022
Lease Liability
2024	$ 956,000
2025	861,000
2026	839,000
2027	808,000
2028	824,000
After	4,913,000
Total lease payments	9,201,000
Less: Imputed Interest	(1,598,000)
Present value of remaining lease payments	7,603,000
Current	686,000	$ 796,000
Noncurrent	$ 6,917,000	$ 7,820,000
Weighted-average remaining lease term (years)	14 years 3 months 18 days
Weighted-average discount rate	4.10%

Lease Liability (Details Narrat

Lease Liability (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Lease expense		$ 790,000	$ 975,000
Minimum [Member]
Remaining lease term		1 year
Operating lease escalating payment	$ 61,000
Maximum [Member]
Remaining lease term		12 years
Operating lease escalating payment	$ 78,000

Stockholders_ Equity (Details N

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

12 Months Ended

Jan. 04, 2024

Oct. 31, 2023

Apr. 10, 2023

May 25, 2022

May 17, 2022

May 17, 2022

May 05, 2022

Mar. 10, 2022

Mar. 09, 2022

Feb. 28, 2022

Feb. 28, 2022

Dec. 09, 2019

Dec. 31, 2023

Dec. 31, 2022

Jul. 02, 2022

Feb. 18, 2022

Jun. 20, 2013

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

Stockholders' equity, reverse stock split

1 for 20

Equity reserve stock split

140,264,240

139,017,000

Common stock, shares issued

7,066,772

6,950,858

Common stock, shares outstanding

7,066,772

6,950,858

Share based compensation expense

$ 0

$ 4,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Number of Shares

5,333

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock

62,354

2,146,200

Number of shares of common stock, values

$ 1

$ 43,000

True Partners Capital Holdings Limited [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock issued during period shares acquisitions

62,122,908

62,122,908

Share price

$ 0.34

$ 0.34

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

Accumulated Other Comprehensive Income (Loss) [Line Items]

Ownership percentage

12%

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

Accumulated Other Comprehensive Income (Loss) [Line Items]

Ownership percentage

88%

Alset EHome International Inc [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares issued for convertible debt

21,366,177

21,366,177

Debt instrument, face amount

$ 8,350,000

$ 8,350,000

Accrued unpaid interest

$ 367,000

American Medical REIT Inc. [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Accrued unpaid interest

$ 367,000

Alset EHome [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Share price

$ 0.34

$ 0.41

Impact BioMedical, Inc. [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stockholders' equity, reverse stock split

reverse stock split of 1 for 55

Equity reserve stock split

70,496,041

Common stock, shares issued

3,877,282,251

3,877,282,251

Common stock, shares outstanding

3,877,282,251

3,877,282,251

Impact BioMedical, Inc. [Member] | Series A Convertible Preferred Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Equity reserve stock split

60,496,041

Impact BioMedical, Inc. [Member] | Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Equity reserve stock split

60,496,041

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

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock

3,986,877

44,619,423

44,619,423

Issued price per share

$ 0.3810

$ 0.3810

Number of shares of common stock, values

$ 1,519,000

$ 17,000,000

$ 17,000,000

Payments for proceeds from previous acquisition

$ 1,519,000

Stock Purchase Agreement [Member] | Alset EHome International Inc [Member] | Minimum [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares of common stock

3,986,877

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

62,354

63,205

Number of shares of common stock, values

$ 268,000

$ 29,000

2020 Plan [Member] | Share-Based Payment Arrangement, Option [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Authorized shares

241,204

460,846

Debt Instrument, Redemption, Description

In addition, on the first day of each calendar year, for a period of not more than ten (10) years, commencing January 1, 2021, or the first business day of the calendar year if the first day of the calendar year falls on a Saturday or Sunday, the shares available under this plan will automatically increase in an amount equal to the lesser of (i) five percent (5%) of the total number of shares of Common Stock outstanding as of December 31 of the preceding fiscal year or (ii) such number of shares of Common Stock as determined by the Board of Directors.

2013 Plan [Member] | Share-Based Payment Arrangement, Option [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Authorized shares

0

50,000

Schedule of Income Tax Provisio

Schedule of Income Tax Provision (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Currently payable:
Federal		$ 15,000
State	4,000
Foreign		119,000
Total currently payable	4,000	134,000
Deferred:
Federal	(5,392,000)	(14,839,000)
State	(79,000)	(492,000)
Foreign	(48,000)	(58,000)
Total deferred	(5,519,000)	(15,390,000)
Less: increase in allowance	5,519,000	15,427,000
Net deferred		38,000
Total income tax loss (benefit)	$ 4,000	$ 172,000

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss carry forwards	$ 21,496,000	$ 24,975,000
Net operating loss IRC 382 limited	9,634,000	9,634,000
Unrealized loss on securities	4,655,000	5,753,000
Equity issued for services	190,000	190,000
Goodwill and other intangibles	63,000	34,000
Investment in pass-through entity	11,000	11,000
Deferred revenue	176,000	176,000
Operating Lease Liability	1,713,000	1,935,000
Depreciation and amortization	1,000	24,000
Other	2,507,000	696,000
Gross deferred tax assets	40,446,000	33,794,000
Deferred tax liabilities:
Goodwill and other intangibles	3,369,000	2,822,000
Depreciation and amortization	614,000	(194,000)
Right -of-use asset	1,625,000	1,846,000
Gross deferred tax liabilities	5,608,000	4,474,000
Less: valuation allowance	(34,838,000)	(29,357,000)
Net deferred tax liabilities		$ (38,000)

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Statutory United States federal rate	21%	21%
State income taxes net of federal benefit	0.38%	0.51%
Permanent differences	(6.68%)	0.03%
Other	(9.04%)	0.93%
Foreign taxes		(0.07%)
Change in valuation allowance	(5.66%)	(22.66%)
Effective rate		(0.25%)

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards			$ 43,800,000
Deferred tax assets valuation allowance	$ 5,500,000	$ 15,400,000	$ 2,900,000
Net operating loss carryforwards expiration date description	expire through 2043
Changes in deferred tax liabilities valuation allowance	$ 1,100,000	9,900,000
Income Tax Examination, Penalties and Interest Expense	0	0
CALIFORNIA
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	20,700,000	43,600,000
Federal [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 138,900,000	$ 108,400,000

Defined Contribution Pension _2

Defined Contribution Pension Plan (Details Narrative) - USD ($)		12 Months Ended
	Jan. 02, 2018	Dec. 31, 2023	Dec. 31, 2022
Multiemployer Plan [Line Items]
Employee's contribution maximum percentage	100%
Contributions by company		$ 124,000	$ 124,000
Additional Contribution [Member]
Multiemployer Plan [Line Items]
Employee's contribution maximum percentage	50%
Employer match percentage	3.50%

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Dec. 20, 2022	Mar. 19, 2022	Feb. 15, 2021
Maiden Biosciences Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loss contingency allegations			This lawsuit relates to two promissory notes executed by RBC in the 4th quarter of 2019 in favor of Decentralized and HWH, totaling approximately $1,000,000. Maiden, a 2020 default judgment creditor of RBC, in the principal amount of $4,329,000, now complains about those notes, the funding of those notes, the subsequent default of those notes by RBC, and HWH and Decentralized’s subsequent Article 9 foreclosure or deed-in-lieu debt conveyances. In the instant lawsuit, Maiden first asserted claims against Defendants for unjust enrichment, fraudulent transfer under the Texas Uniform Fraudulent Transfer Act (“TUFTA”), and violation of the Racketeer Influenced and Corrupt Organizations Act (“RICO”). Maiden also sought a judgment from the court declaring: “(1) Defendants lacked a valid security interest in RBC and RBC Subsidiaries’ assets and therefore lacked the authority to sell the assets during the public foreclosure sale; (2) Defendant Heuszel’s low bid at the public foreclosure sale was invalid and void; (3) the public foreclosure sale was conducted in a commercially unreasonable manner; and (4) Defendants do not have the legal authority to transfer RBC and RBC’s Subsidiaries assets to Heuszel and HWH.” Maiden sought to recover from Defendants: (1) treble damages or, alternatively, damages in the amount of their underlying judgment plus the other creditors’ claims or the value of the assets transferred, whichever is less, plus punitive or exemplary damages; (2) pre- and post-judgment interest; and (3) attorneys’ fees and cost
License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sale of royalty percentage		5.50%
Development cost, percent		50%
Development costs		$ 1,250,000
License Agreement [Member] | Bio Medical [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loss contingency allegations	(1) the evidence does not support Maiden’s claim against the Company; (2) recovery of exemplary damages under TUFTA is unsupported; and (3) the evidence established that the DSS Defendants are entitled to judgment in their favor on their affirmative defenses. After the DSS Defendants filed their post-judgment motions, the case was settled for $8.75 million, the Court’s December 20, 2022 judgment was vacated, and the case was dismissed with prejudice	In exchange, the Licensee shall pay the Company a royalty of 5.5% of net sales. Under the terms of the Equivir Agreement, the Company shall reimburse the Licensee for 50% of the development costs provided that the development costs shall not exceed $1,250,000. As of December 31, 2023 and December 31, 2022, $200,000 and $0, respectively, has been accrued for in relation to the Equivir License as development of the Equivir technology.

Schedule of Supplemental Cash F

Schedule of Supplemental Cash Flow Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
Cash paid for interest	$ 4,812,000	$ 3,270,000
Right of use asset		9,568,000
Shares issued in lieu of bonus cash	268,000	6,221,000
Purchase of notes receivable with company stock		8,717,000
Purchase of marketable security with Company stock		7,169,000
Third party Note receivable received in lieu of cash	$ 1,100,000

Schedule of Operations by Repor

Schedule of Operations by Reportable Segment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenue	$ 30,258,000	$ 47,307,000
Interest expense	553,000	126,000
Interest Income	1,289,000	629,000
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	30,258,000	47,307,000
Assets held for sale	51,595,000
Depreciation and amortization	5,206,000	11,463,000
Cost of revenue	26,647,000	40,247,000
Interest expense	4,812,000	126,000
Interest Income	1,289,000
Stock based compensation		4,000
Net income (loss) from continuing operations	(97,503,000)	(69,662,000)
Capital expenditures	818,000	2,294,000
Identifiable assets	153,192,000	248,915,000
Operating Segments [Member] | Product Packaging [Member]
Segment Reporting Information [Line Items]
Revenue	18,497,000	17,973,000
Assets held for sale
Depreciation and amortization	761,000	715,000
Cost of revenue	15,282,000	16,960,000
Interest expense	185,000	140,000
Interest Income
Stock based compensation		1,000
Net income (loss) from continuing operations	327,000	(1,234,000)
Capital expenditures	689,000	1,612,000
Identifiable assets	21,508,000	24,641,000
Operating Segments [Member] | Commercial Banking [Member]
Segment Reporting Information [Line Items]
Revenue	385,000	764,000
Assets held for sale
Depreciation and amortization
Cost of revenue	1,139,000	1,041,000
Interest expense
Interest Income
Stock based compensation
Net income (loss) from continuing operations	(31,497,000)	(459,000)
Capital expenditures
Identifiable assets	12,285,000	48,240,000
Operating Segments [Member] | Direct Marketing Online Sales [Member]
Segment Reporting Information [Line Items]
Revenue	6,088,000	21,989,000
Assets held for sale
Depreciation and amortization	157,000	413,000
Cost of revenue	2,075,000	9,828,000
Interest expense	(5,000)	1,000
Interest Income	986,000
Stock based compensation
Net income (loss) from continuing operations	(32,860,000)	(40,182,000)
Capital expenditures	4,000	384,000
Identifiable assets	6,303,000	27,526,000
Operating Segments [Member] | Biotechnology [Member]
Segment Reporting Information [Line Items]
Revenue
Assets held for sale
Depreciation and amortization	1,163,000	1,113,000
Cost of revenue	77,000
Interest expense
Interest Income	155,000
Stock based compensation
Net income (loss) from continuing operations	(7,168,000)	(7,462,000)
Capital expenditures	17,000	276,000
Identifiable assets	49,305,000	53,069,000
Operating Segments [Member] | Securities [Member]
Segment Reporting Information [Line Items]
Revenue	5,288,000	6,581,000
Assets held for sale	51,595,000
Depreciation and amortization	3,047,000	9,093,000
Cost of revenue	8,003,000	11,784,000
Interest expense	4,632,000	(15,000)
Interest Income	148,000
Stock based compensation
Net income (loss) from continuing operations	(19,792,000)	(8,238,000)
Capital expenditures	104,000	18,000
Identifiable assets	59,345,000	83,873,000
Operating Segments [Member] | Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue
Assets held for sale
Depreciation and amortization	78,000	129,000
Cost of revenue	71,000	634,000
Interest expense
Interest Income
Stock based compensation		3,000
Net income (loss) from continuing operations	(6,513,000)	(12,084,000)
Capital expenditures	4,000	4,000
Identifiable assets	$ 4,446,000	$ 11,566,000

Schedule of Disaggregation of R

Schedule of Disaggregation of Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Revenue	$ 30,258,000	$ 47,307,000
Printed Products [Member]
Segment Reporting Information [Line Items]
Revenue	18,497,000	17,973,000
Direct Marketing [Member]
Segment Reporting Information [Line Items]
Revenue	6,088,000	21,989,000
Rental Revenue Income [Member]
Segment Reporting Information [Line Items]
Revenue	3,647,000	6,287,000
Commission Revenue [Member]
Segment Reporting Information [Line Items]
Revenue	1,641,000	294,000
Management Revenue Fee Income [Member]
Segment Reporting Information [Line Items]
Revenue		134,000
Net Investment Revenue Income [Member]
Segment Reporting Information [Line Items]
Revenue	385,000	630,000
Packaging Printing and Fabrication [Member] | Printed Products [Member]
Segment Reporting Information [Line Items]
Revenue	18,036,000	17,499,000
Commercial and Security Printing [Member] | Printed Products [Member]
Segment Reporting Information [Line Items]
Revenue	461,000	474,000
Direct Marketing Internet Sales [Member] | Direct Marketing [Member]
Segment Reporting Information [Line Items]
Revenue	6,088,000	21,989,000
Rental Income [Member] | Rental Revenue Income [Member]
Segment Reporting Information [Line Items]
Revenue	3,647,000	6,287,000
Commission Income [Member] | Commission Revenue [Member]
Segment Reporting Information [Line Items]
Revenue	1,641,000	294,000
Management Fee Income [Member] | Management Revenue Fee Income [Member]
Segment Reporting Information [Line Items]
Revenue		134,000
Net Investment Income [Member] | Net Investment Revenue Income [Member]
Segment Reporting Information [Line Items]
Revenue	$ 385,000	$ 630,000

Segment Information (Details Na

Segment Information (Details Narrative)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue Benchmark [Member] | Geographic Concentration Risk [Member] | Non-US [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	7%	11%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)													1 Months Ended	12 Months Ended
	Aug. 29, 2022	Aug. 09, 2022	Jul. 26, 2022	May 17, 2022	May 17, 2022	Mar. 09, 2022	Feb. 28, 2022	Feb. 28, 2022	Oct. 13, 2021	Mar. 18, 2021	Mar. 18, 2021	Oct. 31, 2017	Nov. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Jul. 02, 2022	Feb. 18, 2022	Mar. 02, 2020
Marketable securities														$ 10,000,000
Unrealized gain on investment														(17,325,000)	$ (17,976,000)
Principal amount														55,227,000
Interest expense														553,000	126,000
Number of shares of common stock, value														$ 268,000	$ 17,405,000
Conversion of stock														140,264,240	139,017,000
Stock issued for acquisition				17,570,948
Long term portion of notes receivable														$ 8,772,000	$ 11,719,000
Note 11 [Member]
Debt instrument, face amount	$ 100,000		$ 1,000,000
Debt instrument interest rate	8%		8%
Maturity date	Aug. 29, 2025		Jul. 26, 2024
Notes and loans receivable gross current														939,000	924,000
Unamortized origination fees														20,000	66,000
Long term portion of notes receivable														24,000	76,000
Note 10 [Member]
Debt instrument, face amount	$ 100,000
Debt instrument interest rate	8%
Maturity date	Aug. 29, 2025
Notes and loans receivable gross current														100,000	100,000
Long term portion of notes receivable														24,000	76,000
BMIC Loan [Member]
Debt instrument, face amount									$ 3,000,000					547,000	3,000,000
Maturity date									Oct. 12, 2022
Wilson Loan [Member]
Debt instrument, face amount									$ 3,000,000					2,131,000	3,008,000
Maturity date									Oct. 12, 2022
Impact Oncology PTE Ltd. [Member]
Investment owned balance shares										2,480,000	2,480,000
Consideration transferred										$ 2,480,000	$ 2,480,000
Options to purchase additional shares										250,000
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	21,366,177
Accrued unpaid interest				$ 119,000	$ 119,000										119,000
Interest expense														$ 677,000	346,000
Alset International Limited [Member]
Investment owned balance shares														127,179,291
Warrants percentage														4%
Marketable securities														$ 3,269,000	3,319,000
Unrealized gain on investment														$ 50,000	$ 1,590,000
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
Impact Oncology PTE Ltd. [Member]
Investment owned balance shares										2,480,000	2,480,000
Alset EHome International Inc [Member]
Debt instrument, face amount				$ 8,350,000	$ 8,350,000
Shares issued for convertible debt				21,366,177	21,366,177
Alset EHome International Inc [Member] | Stock Purchase Agreement [Member]
Issuance of common stock, net of expenses, shares						3,986,877	44,619,423	44,619,423
Issued price per share							$ 0.3810	$ 0.3810
Number of shares of common stock, value						$ 1,519,000	$ 17,000,000	$ 17,000,000
Payments for proceeds from previous acquisition							$ 1,519,000
Alset EHome International Inc [Member] | Stock Purchase Agreement [Member] | Minimum [Member]
Issuance of common stock, net of expenses, shares							3,986,877
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
Alset EHome [Member]
Share price																$ 0.34	$ 0.41