DSS (DSS) 10-Q 13 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - $ / shares	9 Months Ended
	Sep. 30, 2024	Nov. 11, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-32146
Entity Registrant Name	DSS, INC.
Entity Central Index Key	0000771999
Entity Tax Identification Number	16-1229730
Entity Incorporation, State or Country Code	NY
Entity Address, Address Line One	275 Wiregrass Pkwy
Entity Address, City or Town	West Henrietta
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14586
City Area Code	(585)
Local Phone Number	325-3610
Title of 12(b) Security	Common Stock, $0.02 par value per share
Trading Symbol	DSS
Security Exchange Name	NYSE
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,066,772
Entity Listing, Par Value Per Share	$ 0.02

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 11,631,000	$ 6,615,000
Accounts receivable, net	2,653,000	3,994,000
Inventory	3,307,000	2,819,000
Assets held for sale	46,071,000	51,595,000
Current portion of notes receivable	3,365,000	8,772,000
Prepaid expenses and other current assets	1,779,000	839,000
Total current assets	68,806,000	74,634,000
Property, plant and equipment, net	5,860,000	6,417,000
Investment in real estate, net	6,199,000	6,279,000
Other investments	1,282,000	1,282,000
Investment, equity method	131,000	128,000
Marketable securities	7,263,000	9,979,000
Notes receivable	254,000	111,000
Other assets	133,000	97,000
Right-of-use assets	6,654,000	7,210,000
Goodwill	26,862,000	26,862,000
Other intangible assets, net	19,213,000	20,193,000
Total assets	142,657,000	153,192,000
Current liabilities:
Accounts payable	3,399,000	3,654,000
Accrued expenses and deferred revenue	2,411,000	2,511,000
Other current liabilities	2,760,000	983,000
Current portion of lease liability	638,000	686,000
Current portion of long-term debt, net	49,873,000	47,776,000
Total current liabilities	59,081,000	55,610,000
Long-term debt, net	7,443,000	7,451,000
Long term lease liability	6,454,000	6,917,000
Total liabilities	72,979,000	69,978,000
Commitments and contingencies (Note 12)
Stockholders’ equity
Preferred stock, $.02 par value; 47,000 shares authorized, zero shares issued and outstanding (zero on December 31, 2023); Liquidation value $1,000 per share, zero aggregate. zero on December 31, 2023).
Common stock, $.02 par value; 200,000,000 shares authorized, 7,066,772 shares issued and outstanding (7,066,772 on December 31, 2023)	141,000	140,000
Additional paid-in capital	322,189,000	319,963,000
Accumulated deficit	(270,210,000)	(256,176,000)
Total DSS stockholders’ equity	52,120,000	63,927,000
Non-controlling interest in subsidiaries	17,559,000	19,287,000
Total stockholders’ equity	69,679,000	83,214,000
Total liabilities and stockholders’ equity	$ 142,657,000	$ 153,192,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
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	7,066,772
Common stock, shares outstanding	7,066,772	7,066,772

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue:
Total revenue	$ 5,599,000	$ 4,182,000	$ 13,681,000	$ 18,920,000
Costs and expenses:
Cost of revenue	6,603,000	6,072,000	17,266,000	18,179,000
Selling, general and administrative (including stock based compensation)	3,667,000	3,213,000	10,702,000	16,308,000
Total costs and expenses	10,270,000	9,285,000	27,968,000	34,487,000
Operating loss	(4,671,000)	(5,103,000)	(14,287,000)	(15,567,000)
Other income (expense):
Interest income	28,000	682,000	331,000	1,220,000
Dividend income				12,000
Other income (expense)	2,000	(44,000)	39,000	138,000
Interest expense	(53,000)	(51,000)	(242,000)	(438,000)
Foreign Currency Translation Adjustment	8,000		(5,000)
(Loss) gain on equity method investment	(4,000)	(6,000)	3,000	(28,000)
(Loss) gain on investments	(449,000)	301,000	(1,021,000)	(2,471,000)
Impairment of assets upon deconsolidation				(6,220,000)
Provision for loan losses	(562,000)	(1,179,000)	(908,000)	(4,936,000)
(Loss) gain on sale of asset		(1,281,000)	165,000	(1,281,000)
Loss from continuing operations before income taxes	(5,701,000)	(6,681,000)	(15,925,000)	(29,571,000)
Income tax benefit (expense)			163,000	(9,000)
Loss from continuing operations	(5,701,000)	(6,681,000)	(15,762,000)	(29,580,000)
Loss from discontinued operations, net of tax				(3,481,000)
Net loss	(5,701,000)	(6,681,000)	(15,762,000)	(33,061,000)
Loss attributed to noncontrolling interest	418,000	2,339,000	1,728,000	2,736,000
Net loss attributable to common stockholders	(5,283,000)	(4,342,000)	(14,034,000)	(30,325,000)
Amounts attributable to DSS stockholders
Loss from continuing operations net of taxes	(5,283,000)	(4,342,000)	(14,034,000)	(27,033,000)
Loss from discontinued operations net of taxes				(3,292,000)
Net loss attributable to DSS shareholders	$ (5,283,000)	$ (4,342,000)	$ (14,034,000)	$ (30,325,000)
Loss per common share attributable to common stock holders - continuing operations
Basic	$ (0.75)	$ (0.62)	$ (1.99)	$ (3.87)
Diluted	(0.75)	(0.62)	(1.99)	(3.87)
Loss per common share attributable to common stock holders - discontinued operations
Basic				(0.47)
Diluted				$ (0.47)
Shares used in computing loss per common share:
Basic	7,066,772	7,013,213	7,066,772	6,990,456
Diluted	7,066,772	7,013,213	7,066,772	6,990,456
Printed Products [Member]
Revenue:
Total revenue	$ 4,828,000	$ 3,315,000	$ 11,429,000	$ 12,976,000
Rental Income [Member]
Revenue:
Total revenue	496,000	236,000	1,334,000	3,464,000
Net Investment Income [Member]
Revenue:
Total revenue	45,000	108,000	181,000	422,000
Direct Marketing [Member]
Revenue:
Total revenue		523,000		1,763,000
Commission Revenue [Member]
Revenue:
Total revenue	$ 230,000		$ 737,000	$ 295,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cash flows from operating activities:
Net loss	$ (5,701,000)	$ (6,681,000)	$ (15,762,000)	$ (33,061,000)
Loss from discontinued operations				(3,481,000)	$ (3,481,000)
Loss from continuing operations	(5,701,000)	(6,681,000)	(15,762,000)	(29,580,000)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation and amortization			1,692,000	4,150,000
Loss (income) on equity method investment			(3,000)	28,000
Loss on investments			1,021,000	4,292,000
Change in ROU assets			556,000	749,000
(Loss) gain on sale of assets			(165,000)	1,281,000
Impairment of assets upon deconsolidation				6,220,000
Provision for loan losses			1,627,000	4,936,000
Decrease (increase) in assets:
Accounts receivable			1,557,000	2,520,000
Inventory			(488,000)	4,368,000
Prepaid expenses and other current assets			(80,000)	323,000
Other assets			(36,000)	2,448,000
Increase (decrease) in liabilities:
Accounts payable			(255,000)	(2,896,000)
Accrued expenses			(111,000)	(15,549,000)
Change in ROU liabilities			(511,000)	(763,000)
Other liabilities			1,777,000	(81,000)
Net cash used by operating activities - continuing operations			(9,181,000)	(17,554,000)
Net cash used by operating activities - discontinued operations				(3,481,000)
Net cash used by operating activities			(9,181,000)	(21,035,000)
Cash flows from investing activities:
Purchase of property, plant and equipment			(29,000)	(679,000)
Purchase of investment			(1,861,000)
Disposal of property, plant and equipment			5,140,000	215,000
Sale of marketable securities			3,029,000	11,330,000
Issuance of new notes receivable, net origination fees			(402,000)	(400,000)
Payments received on notes receivable			4,039,000	1,419,000
Net cash provided by investing activities			9,916,000	11,885,000
Cash flows from financing activities:
Payments of long-term debt			(1,492,000)	(4,056,000)
Borrowings of long-term debt			3,546,000	813,000
Issuances of common stock, net of issuance costs			2,227,000
Net cash provided (used) by financing activities			4,281,000	(3,243,000)
Net increase (decrease) in cash - continuing operations			5,016,000	(8,912,000)
Net increase (decrease) in cash - discontinued operations				(3,481,000)
Cash and cash equivalents at beginning of period			6,615,000	19,290,000	19,290,000
Cash and cash equivalents at end of period	$ 11,631,000	$ 6,897,000	$ 11,631,000	$ 6,897,000	$ 6,615,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 139,000		$ 319,766,000	$ (194,343,000)	$ 125,562,000	$ 31,119,000	$ 156,681,000
Beginning balance, shares at Dec. 31, 2022	6,950,858
Stock based payments	$ 1,000		267,000		268,000		268,000
Stock based payments, shares	62,350
Dividend in kind - Deconsolidation of Sharing Services Global Corporation				(1,206,000)	(1,206,000)		(1,206,000)
Deconsolidation of Sharing Services						5,064,000	5,064,000
Net loss				(30,325,000)	(30,325,000)	(2,736,000)	(33,061,000)
Ending balance, value at Sep. 30, 2023	$ 140,000		320,033,000	(225,874,000)	94,299,000	33,447,000	127,746,000
Ending balance, shares at Sep. 30, 2023	7,013,208
Beginning balance, value at Dec. 31, 2023	$ 140,000		319,963,000	(256,176,000)	63,927,000	19,287,000	83,214,000
Beginning balance, shares at Dec. 31, 2023	7,066,772
Net loss				(14,034,000)	(14,034,000)	(1,728,000)	(15,762,000)
Initial public offering of Impact BioMedical	1,000		2,226,000		2,227,000		2,227,000
Ending balance, value at Sep. 30, 2024	$ 141,000		$ 322,189,000	$ (270,210,000)	$ 52,120,000	$ 17,559,000	$ 69,679,000
Ending balance, shares at Sep. 30, 2024	7,066,772

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	1. Basis of Presentation and Significant Accounting Policies The Company, incorporated in the state of New York in May 1984 has conducted business in the name of DSS, 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 Financial, Inc. (“APF”, formally American Pacific Bancorp, Inc. “APB”), 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). The accompanying condensed consolidated financial statements contain all adjustments (consisting of normal recurring adjustments, unless otherwise indicated) necessary to present fairly our consolidated financial position as of September 30, 2024 and December 31, 2023, and the results of our consolidated operations for the interim periods presented. We follow the same accounting policies when preparing quarterly financial data as we use for preparing annual data. These statements should be read in conjunction with the consolidated financial statements and the notes included in our latest annual report on Form 10-K/A, for the fiscal year ended December 31, 2023 (“Form 10-K/A”), and our other reports on file with the Securities and Exchange Commission (the “SEC”). Principles of Consolidation Deconsolidation of Sharing Services Global Corporation(“SHRG”) 280 7 81 Upon Deconsolidation, we recognized an impairment of assets due to the deconsolidation of SHRG approximately $ 6,220,000 which is recorded as an impairment of assets due to the deconsolidation 74,000 Use of Estimates Reclassifications - Cost associated with Professional fees for the three and nine months ended September 30, 2023 and the nine months September 30, 2024 have been reclassified to Research and development to conform with current period presentation. Cash Equivalents Accounts/Rents Receivable At September 30, 2024, and December 31, 2023, the Company established a reserve for credit losses of approximately $ 2,497,000 2,494,000 Concentration of Credit Risk 20 10 26 23 As of September 30, 2023, one customer accounted for approximately 21 32 15 As of December 31, 2023, two customers accounted for approximately 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 45,000 18,000 Investments in real estate, net Assets held for sale 5,593,000 41,610,000 4,396,000 65,000 Intangible Assets 7,418,000 Goodwill 1,769,000 25,093,000 29,744,000 1,234,000 Impairment of Long-Lived Assets and Goodwill Business Combinations Loss Per Common Share 0 0 Income Taxes Going Concern 11.6 Aside from its $ 11.6 4.1 46.1 Recently Issued Accounting Pronouncements

Restatement of previously issue

Restatement of previously issued financial statements	9 Months Ended
	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
Restatement of previously issued financial statements	2. Restatement of previously issued financial statements The Company has restated the financial statements for the year ended December 31, 2023 along with certain notes to such restated financial statements. The adjustments recorded were related to the correction of an error identified by management. The nature and impact of this adjustment on the Company’s previously issued financial statements is summarized as follows and the effects by impacted line items are detailed in the tables below. Impacted amounts and associated disclosures are restated within the accompanying notes to the financial statements. On May 4, 2023, the Company distributed approximately 280 7 29.9 18.7 23.5 The following tables summarize the effect of the restatement on each financial statement line items as of the September 30, 2023: Schedule of Restatement of Previously Issued Financial Statements As Previously Reported Adjustments As Restated Consolidated Statements of Operations Income (Loss) for the nine months ended September 30, 2023 Direct marketing revenue $ 6,088,000 (4,325,000 ) $ 1,763,000 Total revenue $ 23,245,000 (4,325,000 ) $ 18,920,000 Cost of revenue $ 19,437,000 (1,258,000 ) $ 18,179,000 Selling, general and administrative (including stock based compensation) $ 21,036,000 (4,728,000 ) $ 16,308,000 Total costs and expenses $ 40,473,000 (5,986,000 ) $ 34,487,000 Operating loss $ (17,228,000 ) (1,661,000 ) $ (15,567,000 ) Other income (expense) $ 139,000 (1,000 ) $ 138,000 Loss on investment $ (30,490,000 ) (28,019,000 ) $ (2,471,000 ) Impairment of assets due to deconsolidation $ - 6,220,000 $ (6,220,000 ) Loss from continuing operations before income taxes $ (53,030,000 ) (23,459,000 ) $ (29,571,000 ) Loss from continuing operations $ (53,030,000 ) (23,450,000 ) $ (29,580,000 ) (Loss) from discontinued operations, net of tax $ - 3,481,000 $ (3,481,000 ) Net loss $ (53,039,000 ) (19,978,000 ) $ (33,061,000 ) Net loss attributable to common stockholders $ (50,303,000 ) (19,978,000 ) $ (30,325,000 ) Loss per common share - basic earnings per share $ (7.20 ) (3.33 ) $ (3.87 ) Loss per common share - diluted earnings per share $ (7.20 ) (3.33 ) $ (3.87 ) Loss per common share - discontinued operations basic $ - (0.47 ) $ (0.47 ) Loss per common share - discontinued operations diluted $ - (0.47 ) $ (0.47 ) Consolidated Statements of Cash Flows for the nine months ended September 30, 2023 Net loss $ (53,039,000 ) (19,978,000 ) $ (33,061,000 ) Loss from discontinued operations $ - (3,481,000 ) $ (3,481,000 ) Loss from continuing operations $ - (29,580,000 ) $ (29,580,000 ) Loss (gain) on investments $ 30,490,000 (26,198,000 ) $ 4,292,000 Impairment of assets $ - 6,220,000 $ 6,220,000 Net cash used by operating activities - continuing operations $ - (17,554,000 ) $ (17,554,000 ) Net cash used by operating activities - discontinued operations $ - (3,481,000 ) $ (3,481,000 ) Net increase (decrease) in cash - continuing operations $ - (8,912,000 ) $ (8,912,000 ) Net increase (decrease) in cash - discontinued operations $ - (3,481,000 ) $ (3,481,000 ) Consolidated Statements of Changes in Stockholders’ Equity for the nine months ended September 30, 2023 Dividend in kind - Deconsolidation of Sharing Services Global Corporation $ - (1,206,000 ) $ (1,206,000 ) Deconsolidation of Sharing Services Global Corp $ 18,773,000 (18,773,000 ) $ - Net loss $ (50,303,000 ) (19,978,000 ) $ (30,325,000 ) Accumulated deficit $ (225,873,000 ) (1,000 ) $ (225,874,000 ) Total stockholders’ equity $ 127,747,000 (1,000 ) $ 127,746,000

Revenue

Revenue	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenue	3. Revenue The Company recognizes its revenue based on when the title passes to the customer or when the service is completed and accepted by the customer. Revenue is measured as the amount of consideration the Company expects to receive in exchange for shipped product or service provided. Sales and other taxes billed and collected from customers are excluded from revenue. The Company recognizes rental income associated with its REIT, net of amortization of favorable/unfavorable lease terms relative to market and includes rental abatements and contractual fixed increases attributable to operating leases, where collection has been considered probable, on a straight-line basis over the term of the related lease. The Company recognizes net investment income from its investment banking line of business as interest and management fees related to loans managed for third parties owed to the Company occurs. The Company generates revenue from its direct marketing line of business primarily through internet sales and recognizes revenue as items are shipped. As of September 30, 2024, the Company had no unsatisfied performance obligations for contracts with an original expected duration of greater than one year. Pursuant to Topic 606, the Company has applied the practical expedient with respect to disclosure of the deferral and future expected timing of revenue recognition for transaction price allocated to remaining performance obligations. The Company elected the practical expedient allowing it to not recognize as a contract asset the commission paid to its salesforce on the sale of its products as an incremental cost of obtaining a contract with a customer but rather recognize such commission as expense when incurred as the amortization period of the asset that the Company would have otherwise recognized is one year or less. Sales Commissions Sales commissions are expensed as incurred for contracts with an expected duration of one year or less. There were no sales commissions capitalized as of September 30, 2024 or September 30, 2023. Shipping and Handling Costs Costs incurred by the Company related to shipping and handling are included in cost of products sold. Amounts charged to customers relating to these costs are reflected as revenue. See Note 16 for disaggregated revenue information.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Inventory	4. Inventory Inventory consisted of the following as of: Schedule of Inventory September December 2024 2023 Finished Goods $ 2,210,000 $ 2,218,000 Work in Process 489,000 180,000 Raw Materials 653,000 439,000 Inventory Gross $ 3,352,000 $ 2,837,000 Less allowance for obsolescence (45,000 ) (18,000 ) Inventory Net $ 3,307,000 $ 2,819,000

Notes Receivable

Notes Receivable	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Notes Receivable	5. 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 Puradigm, Inc. (“Puradigm”), a company registered in the state of Texas. Note 1 has an aggregate principal balance up to $ 5,000,000 6.65 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 Puradigm with the maximum principal amount equal to 18% of the total equity position of Puradigm at conversion. 5,544,000 3,326,000 2,772,000 Note 2 On September 23, 2021, APB entered into refunding bond anticipatory note (“Note 2”) with Southeast Regional Management District (“SERMD”), 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 3,910,000 Note 3 On October 25, 2021, APF entered into a loan agreement (“Note 3”) with Asili, LLC. (“Asili”), 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 10 884,000 Note 4 On December 28, 2021, APF entered into a promissory note (“Note 4”) with WestPark Capital Group, LLC. (“WestPark”), a company registered in the state of California. Note 4 has a principal balance of $ 700,000 . Note 4, which incurs interest at a rate of 12.0 % with principal and interest due at the maturity date of December 28, 2022 May 31, 2023 . On November 27, 2023, the parties to Note 4 agreed to modify the payment terms of the note to be monthly payments of $ 50,000 until the outstanding principal and interest are paid in full. The outstanding principal and interest was paid in full as of September 30, 2024. At December 31, 2023 outstanding principal and interest of $ 253,000 is included in the Current portion of notes receivable on the consolidated balance sheet. Note 5 On January 24, 2022, APF and an individual entered into a promissory note (“Note 5”) in the principal sum of $ 100,000 with interest of 6 %, due annually, and maturing in January 2024 . The outstanding principal and interest at September 30, 2024 and December 31, 2023 approximates $ 116,000 and $ 103,000 , respectively, and is included in Current portion of notes receivable on the accompanying consolidate balance sheet. Note 6 On March 2, 2022, APF and WUURII Commerce, Inc. (“WUURII”), a corporation organized under the laws of the Republic of Korea entered into a promissory note (“Note 6”). Under the terms of Note 6, APF at its discretion, may lend up to the principal sum of $ 893,000 8 March 2024 484,000 446,000 Note 7 On May 9, 2022, DSS PureAir and Puradigm entered into a promissory note (“Note 7”) in the principal sum of $ 210,000 10 February 9, 2023 224,000 134,00 112,000 Note 8, related party On August 29, 2022, DSS Financial Management Inc and BMI Capital, Inc. (“BMIC”), a related party, entered into a promissory note (“Note 8”) in the principal sum of $ 100,000 8 August 29, 2025 86,000 100,000 76,000 24,000 24.9 Note 9, related party On May 8, 2023, DSS Financial Management Inc and BMIC entered into a promissory note (“Note 9”) in the principal sum of $ 102,000 2 10.5 May 7, 2026 110,000 107,000 53,000 54,000 24.9 Note 10, related party On July 26, 2022, APF and VEII, Inc. (“VEII”) entered into a promissory note (“Note 10”) in the principal sum of $ 1,000,000 8 July 26, 2024 959,000 480,000 939,000 20,000 Note 11 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 The outstanding principal and interest as of September 30, 2024 and December 31, 2023, was approximately $ 202,000 203,000 143,000 59,000 203,000 Note 12 On June 27, 2023, in the principal sum of $ 1,400,000 with a discount of $ 300,000 and interest rate of 10 % and maturity date of September 1, 2024 . The outstanding principal, interest, and associated discount was fully reserved for as of December 31, 2023. Note 13 On March 31,2023, DSS Biohealth Security, Inc and an individual entered into a promissory note (“Note 13”) in the principal sum of $ 140,000 and interest rate floating daily to Wall Street Journal Prime rate per annum ( 8.0 % at September 30, 2024 and 8.5 March 31, 2025 . The outstanding principal and interest at December 31, 2023 approximates $ 133,000 . Of the total financed, approximately $ 99,000 of principal and accrued interest is classified as Current portion of notes receivable and the remaining balance of approximately $ 34,000 is recorded as Notes receivable on the accompanying consolidated balance sheet at December 31, 2023. As of September 30, 2024, the outstanding balance sheet approximating $ 135,000 was fully reserved for. Note 14 On August 29, 2024, APF entered into a promissory note (“Note 14”) with WestPark. Note 14 has a principal balance of $ 459,000 10.0 April 27, 2026 464,000 305,000 159,000

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2024
Investments, All Other Investments [Abstract]
Financial Instruments	6. Financial Instruments Cash, Cash Equivalents, Restricted Cash and Marketable Securities The following tables show the Company’s cash, cash equivalents, restricted cash, and marketable securities by significant investment category as of: Schedule of Cash and Marketable Securities by Significant Investment Category September 30, 2024 cost Unrealized Fair Cash and Marketable Cash $ 11,561,000 $ - $ 11,561,000 $ 11,561,000 $ - Level 1 Money Market Funds 70,000 - 70,000 70,000 - Marketable Securities 25,458,000 (18,195,000 ) $ 7,263,000 - 7,263,000 Total $ 37,089,000 $ (18,195,000 ) $ 18,894,000 $ 11,631,000 $ 7,263,000 December 31, 2023 Adjusted 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 The Company typically invests with the primary objective of minimizing the potential risk of principal loss. The Company’s investment policy generally requires securities to be investment grade and limits the amount of credit exposure to any one issuer. Fair values were determined for each individual security in the investment portfolio.

Provision for Credit Losses

Provision for Credit Losses	9 Months Ended
	Sep. 30, 2024
Provision For Credit Losses
Provision for Credit Losses	7. 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 September 30, 2024 and 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. For the nine months ended September 30, 2024, and 2023, the Company recorded a Loan loss reserve of approximately $ 1,627,000 1,179 General Loan Portfolio Reserve - 192,000 194,000 Industry Portfolio Reserves - Specific Loan Reserves 884,000 2,884,000 3,461,000 1,045,000 479,000 135,000 211,000 196,000

Disposal of assets

Disposal of assets	9 Months Ended
	Sep. 30, 2024
Disposal Of Assets
Disposal of assets	8. 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 On June 13, 2024, the Company sold its retail space in Lindon, Utah for the sales price, net of expenses, of approximately $ 5,758,000 5,593,000 165,000

Investments

Investments	9 Months Ended
	Sep. 30, 2024
Investments, All Other Investments [Abstract]
Investments	9. Investments Alset International Limited related party The Company owns 127,179,291 shares or approximately 4 % of the outstanding shares of Alset International Limited (“Alset Intl”), a company incorporated in Singapore and publicly listed on the Singapore Exchange Limited. This investment is classified as a marketable security and is classified as long-term assets on the consolidated balance sheets as the Company has the intent and ability to hold the investments for a period of at least one year. The Chairman of the Company, Mr. Heng Fai Ambrose Chan, is the Executive Director and Chief Executive Officer of Alset Intl. Mr. Chan is also the majority shareholder of Alset Intl as well as the largest shareholder of the Company. The fair value of the marketable security as of September 30, 2024 and December 31, 2023, was approximately $ 3,167,000 and $ 3,269,000 , respectively. During the nine months ended September 30, 2024 and 2023, the Company recorded unrealized loss of approximately $ 102,000 and $ 407,000 , respectively. WestPark Capital Group, LLC. On December 30, 2020, the Company signed a binding letter of intent with WestPark Capital Group, LLC. (“WestPark”) and Century TBD, Inc. (“TBD”) where the parties agreed to prepare a note and stock exchange agreement whereby DSS will assign the TBD Note to WestPark and WestPark shall issue to DSS a stock certificate reflecting 7.5 500,000 BMI Capital International LLC, related party 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 3,000 28,000 BMIC is a broker-dealer registered with the Securities and Exchange Commission, is a member of the Financial Industry Regulatory Authority, Inc. (“FINRA”), and is a member of the Securities Investor Protection Corporation (“SIPC”). The Company’s chairman of the board and another independent board member of the Company also have ownership interest in BMIC. BioMed Technologies Asia Pacific Holdings Limited On December 19, 2020, Impact BioMedical, a wholly owned subsidiary of the Company, entered into a subscription agreement (the “Subscription Agreement”) with BioMed Technologies Asia Pacific Holdings Limited (“BioMed”), a limited liability company incorporated in the British Virgin Islands, pursuant to which the Company agreed to purchase 525 4.99 632,000 Under the terms of the Distribution Agreement, the Company will have exclusive rights to distribute the products within the United States, Canada, Singapore, Malaysia, and South Korea and non-exclusive distribution rights in all other countries. In exchange, the Company agreed to certain obligations, including mutual marketing obligations to promote sales of the products. This agreement is for ten years with a one year auto-renewal feature.

Short-Term and Long-Term Debt

Short-Term and Long-Term Debt	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Short-Term and Long-Term Debt	10. Short-Term and Long-Term Debt DSS, Inc Promissory Notes - 3,710,000 2,562,000 2,932,000 4.63 514,000 2,049,000 491,000 2,442,000 96,000 0 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 6,199,000 213,000 4,257,000 33,000 147,000 153,000 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 464,000 547,000 On October 13, 2021, LVAM entered into a loan agreement with Lee Wilson Tsz Kin (“Wilson Loan”), a related party, whereas LVAM borrowed the principal amount of $ 3,000,000 October 12, 2022 1,070,000 2,131,000 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 . The LifeCare Agreement supported the acquisition of three medical facilities located in Fort Worth, Texas, Plano, Texas, and Pittsburgh, Pennsylvania for a purchase price of $ 62,000,000 . These assets are classified as investments, real estate on the consolidated balance sheet, and serves as collateral for the LifeCare Agreement. The purchase price has been allocated as $ 32,100,000 , $ 12,100,000 , and $ 1,500,000 for the facility, land and site improvements, respectively. Also included in the value of the property is $ 15,901,000 of intangible assets with estimated useful lives ranging from 1 to 11 years. The net book value of the assets acquired as of September 30, 2024 is approximately $ 41,570,000 . 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%, 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 . The affective interest rate at September 30, 2024 was 9.5 %. As of December 31, 2023, the outstanding principal and interested approximates $ 41,331,000 and is included in current portion of long-term debt, on the consolidated balance sheet. As of September 30, 2024, the outstanding principal and interested approximates $ 45,147,000 and is included in current portion of long-term debt, on the consolidated balance sheet. Interest expense for the nine months ended September 30, 2024 and 2023 approximated $ 2,939,000 and $ 2,632,000 , respectively. This note is in default and demand was made for final payment to be made by December 22, 2023. This amount is past due. 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 4,380,000 25 4.28 9.6 17,000 2,977,000 2,968,000 179,000 185,000 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 14,000 634,000 121,000 513,000 719,000 112,000 607,000 38,000 0 A summary of scheduled principal payments of long-term debt, not including revolving lines of credit, subsequent to September 30, 2024, are as follows: Schedule of Notes Payable and Long-term Debt Year Amount 2024 $ 49,873,000 2025 858,000 2026 902,000 2027 948,000 2028 996,000 Thereafter 3,739,000

Lease Liability

Lease Liability	9 Months Ended
	Sep. 30, 2024
Lease Liability
Lease Liability	11. Lease Liability The Company has operating leases predominantly for operating facilities. As of September 30, 2024, the remaining lease terms on our operating leases range from less than one twelve years Future minimum lease payments as of September 30, 2024 are as follows: Maturity of Lease Liability: Schedule of Future Minimum Lease Payments Totals 2024 240,000 2025 861,000 2026 839,000 2027 808,000 2028 824,000 After 4,913,000 Total lease payments 8,485,000 Less: Imputed Interest (1,393,000 ) Present value of remaining lease payments $ 7,092,000 Current $ 638,000 Noncurrent $ 6,454,000 Weighted-average remaining lease term (years) 9.9 Weighted-average discount rate 4.1 % Total cash paid for leases during the nine months ended September 30, 2024 and 2023 approximated $ 786,000 931,000

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies License Agreement 13,000 200,000

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Stockholders’ Equity	13. Stockholders’ Equity Equity transactions On April 10, 2023, the Company issued 1,247,078 268,000 On January 4, 2024 the Company effected a reverse stock split of 1 for 20 140,264,240 7,066,772 Stock-Based Compensation – The Company records stock-based payment expense related to options and warrants based on the grant date fair value in accordance with FASB ASC 718. Stock-based compensation includes expense charges for all stock-based awards to employees, directors, and consultants. Such awards include option grants, warrant grants, and restricted stock awards. During the nine months ended September 30, 2024, there were none 5,333 Impact BioMedical, Inc. Equity Transactions – On May 10, 2023, the Company, the Company’s Board of Directors approved an amendment to the Articles of Incorporation of the Company to increase the total number of shares of Common Stock to 4,000,000,000 0.001 Each share of Common Stock when issued, shall have one (1) vote on all matters presented to the stockholders. 100,000,000 0.001 3,877,282,251 no 125,073,621 no reverse stock split of 1 for 55 60,496,041 60,496,041 88 12 11,503,955 10,000,000 60,496,041 On August 8, 2023 DSS, the Company’s largest shareholder, distributed to its shareholders of record on July 10, 2023 4 1 On October 31, 2023, the Company effected a reverse stock split of 1 for 55 3,877,282,251 70,496,041 60,496,041 60,496,041 88 12 On September 16, 2024, Impact Biomedical Inc., entered into an underwriting agreement (the “Underwriting Agreement”) with Revere Securities, LLC., as representative (the “Representative”) of the underwriters named therein (the “Underwriters”), pursuant to which the Company agreed to sell to the Underwriters in a firm commitment initial public offering (the “Offering”) an aggregate of 1,500,000 0.001 3.00 11,497,703 3,726,000 1.5 A final prospectus relating to this Offering was filed with the Commission on September 16, 2024. The shares of Common Stock were approved to list on the NYSE American under the symbol “IBO” and began trading there on September 16, 2024. The Company also issued warrants to the Representative and its affiliates (the “Representative’s Warrants”) warrants to purchase the number of shares of Common Stock in the aggregate equal to 5% of the Common Stock to be issued and sold in this offering (including any Shares of Common Stock sold upon exercise of the over-allotment option, if applicable). The Representative’s Warrants are exercisable for a price per share equal to 125% of the public offering price. The warrants are exercisable at any time, in whole or in part, commencing nine (9) months from the date of commencement of sales of the offering and ending on the third anniversary thereof. 1,500,000 9,997,703

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	14. Discontinued Operations On May 4, 2023, the Company distributed approximately 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”) and will be treated as discontinued operations on the face of our financial statements. 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 an impairment of assets due to the deconsolidation of SHRG approximately $ 6,220,000 which is recorded as an impairment of assets due to the deconsolidation 74,000 The following tables show results of operations of the discontinued operation: Schedule of Major Classes of Assets and Liabilities Held for Sale and Results of Operations Sharing Services Global Corporation Statements of Operations Loss - Discontinued Operations For the Nine Months Ended September 30, 2023 Revenue: Direct marketing $ 4,325,000 Total revenue 4,325,000 Costs and expenses: Cost of revenue 2,055,000 Selling, general and administrative 5,743,000 Total costs and expenses 7,798,000 Operating loss 3,473,000 Other income (expense): Other income (expense) (96,000 ) Interest income 6,000 ) Gain (loss) on investments 82,000 Impairment of assets - Loss from discontinued operations before income taxes (3,481,000 ) Income tax benefit/(loss) - Loss from discontinued operations (3,481,000 )

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Sep. 30, 2024
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	15. Supplemental Cash Flow Information The following table summarizes supplemental cash flows for the six months ended September 30, 2024 and 2023: Schedule of Supplemental Cash Flow Information 2024 2023 Cash paid for interest $ 631,000 $ 3,432,000 Shares issued in lieu of cash bonus - 268,000

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Segment Information	16. Segment Information The Company’s nine businesses lines are organized, managed, and internally reported as five Approximate information concerning the Company’s operations by reportable segment for the three and nine months ended September 30, 2024 and 2023 is as follows. The Company relies on intersegment cooperation and management does not represent that these segments, if operated independently, would report the results contained herein: Schedule of Operations by Reportable Segment Three Months Ended September 30, 2024 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 4,846,000 $ 45,000 $ - $ 1,000 $ 707,000 $ - $ 5,599,000 Cost of revenue 4,350,000 252,000 (2,000 ) 10,000 1,993,000 - 6,603,000 Gross profit (loss) 496,000 (207,000 ) 2,000 (9,000 ) (1,286,000 ) - (1,004,000 ) Operating expense 766,000 104,000 73,000 1,169,000 901,000 654,000 3,667,000 Operating income (loss) (270,000 ) (311,000 ) (71,000 ) (1,178,000 ) (2,187,000 ) (654,000 ) (4,671,000 ) Other income (expense) (43,000 ) 251,000 (52,000 ) (573,000 ) 336,000 (949,000 ) (1,030,000 ) Net income (loss) from continuing operations before taxes (313,000 ) (60,000 ) (123,000 ) (1,751,000 ) (1,851,000 ) (1,603,000 ) (5,701,000 ) Three Months Ended September 30,2023 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 3,378,000 $ 108,000 $ 523,000 $ - $ 173,000 $ - $ 4,182,000 Cost of revenue 3,871,000 - 271,000 4,000 1,926,000 - 6,072,000 Gross profit (loss) (493,000 ) 108,000 252,000 (4,000 ) (1,753,000 ) - (1,890,000 ) Operating expense 647,000 139,000 55,000 1,154,000 352,000 866,000 3,213,000 Operating income (loss) (1,140,000 ) (31,000 ) 197,000 (1,158,000 ) (2,105,000 ) (866,000 ) (5,103,000 ) Other income (expense) (143,000 ) 7,000 (1,208,000 ) 6,000 (50,000 ) (189,000 ) (1,577,000 ) Net income (loss) from continuing operations before taxes (1,283,000 ) (24,000 ) (1,011,000 ) (1,152,000 ) (2,155,000 ) (1,055,000 ) (6,680,000 ) Nine Months Ended September 30, 2024 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 11,466,000 $ 192,000 $ 3,000 $ 2,000 $ 2,018,000 $ - $ 13,681,000 Cost of Revenue 10,715,000 719,000 (2,000 ) 30,000 5,804,000 - 17,266,000 Gross profit (loss) 751,000 (527,000 ) 5,000 (28,000 ) (3,786,000 ) - (3,585,000 ) Operating expense 2,313,000 338,000 227,000 2,637,000 3,023,000 2,164,000 10,702,000 Operating income (loss) (1,562,000 ) (865,000 ) (222,000 ) (2,665,000 ) (6,809,000 ) (2,164,000 ) (14,287,000 ) Other income (expense) (118,000 ) (73,000 ) 134,000 (699,000 ) 52,000 (934,000 ) (1,638,000 ) Net loss from continuing operations (1,680,000 ) (938,000 ) (88,000 ) (3,364,000 ) (6,757,000 ) (3,098,000 ) (15,925,000 ) Nine Months Ended September 30,2023 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 12,883,000 $ 426,000 $ 1,930,000 $ 3,000 $ 3,678,000 $ - $ 18,920,000 Cost of revenue 10,952,000 - 820,000 67,000 6,340,000 - 18,179,000 Gross profit (loss) 1,931,000 426,000 1,110,000 (64,000 ) (2,662,000 ) - 741,000 Operating expense 1,890,000 283,000 2,683,000 3,230,000 5,946,000 2,276,000 16,308,000 Operating income (loss) 41,000 143,000 (1,573,000 ) (3,294,000 ) (8,608,000 ) (2,276,000 ) (15,567,000 ) Other income (expense) (137,000 ) (1,943,000 ) (7,238,000 ) (2,640,000 ) 16,000 (2,062,000 ) (14,004,000 ) Net loss from continuing operations (96,000 ) (1,800,000 ) (8,811,000 ) (5,934,000 ) (8,592,000 ) (4,338,000 ) (29,571,000 ) The following tables disaggregate our business segment revenues by major source: Printed Products Revenue Information: Schedule of Disaggregation of Revenue Three months ended September 30, 2024 Packaging Printing and Fabrication $ 4,773,000 Commercial and Security Printing 55,000 Total Printed Products $ 4,828,000 Three months ended September 30, 2023 Packaging Printing and Fabrication $ 3,293,000 Commercial and Security Printing 22,000 Total Printed Products $ 3,315,000 Nine months ended September 30, 2024 Packaging Printing and Fabrication $ 11,096,000 Commercial and Security Printing 333,000 Total Printed Products $ 11,429,000 Nine months ended September 30, 2023 Packaging Printing and Fabrication $ 12,634,000 Commercial and Security Printing 342,000 Total Printed Products $ 12,976,000 Direct Marketing Three months ended September 30, 2024 Direct Marketing Internet Sales $ - Total Direct Marketing $ - Three months ended September 30, 2023 Direct Marketing Internet Sales $ 523,000 Total Direct Marketing $ 523,000 Nine months ended September 30, 2024 Direct Marketing Internet Sales $ - Total Direct Marketing $ - Nine months ended September 30, 2023 (as restated) Direct Marketing Internet Sales $ 1,763,000 Total Direct Marketing $ 1,763,000 Rental Income Three months ended September 30, 2024 Rental income $ 496,000 Total Rental Income $ 496,000 Three months ended September 30, 2023 Rental income $ 236,000 Total Rental Income $ 236,000 Nine months ended September 30, 2024 Rental income $ 1,334,000 Total Rental Income $ 1,334,000 Nine months ended September 30, 2023 Rental income $ 3,464,000 Total Rental Income $ 3,464,000 Commission Income Three months ended September 30, 2024 Commission income $ 230,000 Total commission income $ 230,000 Three months ended September 30, 2023 Commission income $ - Total commission income $ - Nine months ended September 30, 2024 Commission income $ 737,000 Total commission income $ 737,000 Nine months ended September 30, 2023 Commission income $ 295,000 Total commission income $ 295,000 Net Investment Income Three months ended September 30, 2024 Net Investment Income $ 45,000 Total Investment Income $ 45,000 Three months ended September 30, 2023 Net Investment Income $ 108,000 Total Rental Income $ 108,000 Nine months ended September 30, 2024 Net investment income $ 181,000 Total Management fee income $ 181,000 Nine months ended September 30, 2023 Net Investment Income $ 422,000 Total Management fee income $ 422,000

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	17. Related Party Transactions The Company owns 127,179,291 4 The fair value of the marketable security as of September 30, 2024 and December 31, 2023, was approximately $ 3,167,000 3,269,000 102,000 407,000 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 3,000 28,000 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 464,000 547,000 On October 13, 2021, LVAM entered into a loan agreement with Lee Wilson Tsz Kin (“Wilson Loan”), a related party, whereas LVAM borrowed the principal amount of $ 3,000,000 October 12, 2022 1,070,000 2,131,000 On August 29, 2022, DSS Financial Management Inc and BMI Capital, Inc. (“BMIC”), a related party, entered into a promissory note (“Note 8”) in the principal sum of $ 100,000 8 August 29, 2025 86,000 100,000 76,000 24,000 24.9 On May 8, 2023, DSS Financial Management Inc and BMIC entered into a promissory note (“Note 9”) in the principal sum of $ 102,000 2 10.5 May 7, 2026 110,000 107,000 53,000 54,000 24.9 On July 26, 2022, APF and VEII, Inc. (“VEII”) entered into a promissory note (“Note 10”) in the principal sum of $1,000,000 with interest of 8% with all unpaid principal and interest due on July 26, 2024. This note was amended so that all unpaid principal and interest is due July 26, 2025. The outstanding principal and interest on September 30, 2024 approximates $ 959,000 480,000 939,000 20,000

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	18. Subsequent Events The Company has evaluated all subsequent events and transactions through November 13, 2024, the date that the condensed consolidated financial statements were available to be issued and noted no subsequent events requiring financial statement recognition or disclosure.

Basis of Presentation and Sig_2

Basis of Presentation and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation
Deconsolidation of Sharing Services Global Corporation(“SHRG”)	Deconsolidation of Sharing Services Global Corporation(“SHRG”) 280 7 81 Upon Deconsolidation, we recognized an impairment of assets due to the deconsolidation of SHRG approximately $ 6,220,000 which is recorded as an impairment of assets due to the deconsolidation 74,000
Use of Estimates	Use of Estimates
Reclassifications	Reclassifications - Cost associated with Professional fees for the three and nine months ended September 30, 2023 and the nine months September 30, 2024 have been reclassified to Research and development to conform with current period presentation.
Cash Equivalents	Cash Equivalents
Accounts/Rents Receivable	Accounts/Rents Receivable At September 30, 2024, and December 31, 2023, the Company established a reserve for credit losses of approximately $ 2,497,000 2,494,000
Concentration of Credit Risk	Concentration of Credit Risk 20 10 26 23 As of September 30, 2023, one customer accounted for approximately 21 32 15 As of December 31, 2023, two customers accounted for approximately 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 45,000 18,000
Investments in real estate, net	Investments in real estate, net
Assets held for sale	Assets held for sale 5,593,000 41,610,000 4,396,000 65,000
Intangible Assets	Intangible Assets 7,418,000
Goodwill	Goodwill 1,769,000 25,093,000 29,744,000 1,234,000
Impairment of Long-Lived Assets and Goodwill	Impairment of Long-Lived Assets and Goodwill
Business Combinations	Business Combinations
Loss Per Common Share	Loss Per Common Share 0 0
Income Taxes	Income Taxes
Going Concern	Going Concern 11.6 Aside from its $ 11.6 4.1 46.1
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements

Restatement of previously iss_2

Restatement of previously issued financial statements (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
Schedule of Restatement of Previously Issued Financial Statements	The following tables summarize the effect of the restatement on each financial statement line items as of the September 30, 2023: Schedule of Restatement of Previously Issued Financial Statements As Previously Reported Adjustments As Restated Consolidated Statements of Operations Income (Loss) for the nine months ended September 30, 2023 Direct marketing revenue $ 6,088,000 (4,325,000 ) $ 1,763,000 Total revenue $ 23,245,000 (4,325,000 ) $ 18,920,000 Cost of revenue $ 19,437,000 (1,258,000 ) $ 18,179,000 Selling, general and administrative (including stock based compensation) $ 21,036,000 (4,728,000 ) $ 16,308,000 Total costs and expenses $ 40,473,000 (5,986,000 ) $ 34,487,000 Operating loss $ (17,228,000 ) (1,661,000 ) $ (15,567,000 ) Other income (expense) $ 139,000 (1,000 ) $ 138,000 Loss on investment $ (30,490,000 ) (28,019,000 ) $ (2,471,000 ) Impairment of assets due to deconsolidation $ - 6,220,000 $ (6,220,000 ) Loss from continuing operations before income taxes $ (53,030,000 ) (23,459,000 ) $ (29,571,000 ) Loss from continuing operations $ (53,030,000 ) (23,450,000 ) $ (29,580,000 ) (Loss) from discontinued operations, net of tax $ - 3,481,000 $ (3,481,000 ) Net loss $ (53,039,000 ) (19,978,000 ) $ (33,061,000 ) Net loss attributable to common stockholders $ (50,303,000 ) (19,978,000 ) $ (30,325,000 ) Loss per common share - basic earnings per share $ (7.20 ) (3.33 ) $ (3.87 ) Loss per common share - diluted earnings per share $ (7.20 ) (3.33 ) $ (3.87 ) Loss per common share - discontinued operations basic $ - (0.47 ) $ (0.47 ) Loss per common share - discontinued operations diluted $ - (0.47 ) $ (0.47 ) Consolidated Statements of Cash Flows for the nine months ended September 30, 2023 Net loss $ (53,039,000 ) (19,978,000 ) $ (33,061,000 ) Loss from discontinued operations $ - (3,481,000 ) $ (3,481,000 ) Loss from continuing operations $ - (29,580,000 ) $ (29,580,000 ) Loss (gain) on investments $ 30,490,000 (26,198,000 ) $ 4,292,000 Impairment of assets $ - 6,220,000 $ 6,220,000 Net cash used by operating activities - continuing operations $ - (17,554,000 ) $ (17,554,000 ) Net cash used by operating activities - discontinued operations $ - (3,481,000 ) $ (3,481,000 ) Net increase (decrease) in cash - continuing operations $ - (8,912,000 ) $ (8,912,000 ) Net increase (decrease) in cash - discontinued operations $ - (3,481,000 ) $ (3,481,000 ) Consolidated Statements of Changes in Stockholders’ Equity for the nine months ended September 30, 2023 Dividend in kind - Deconsolidation of Sharing Services Global Corporation $ - (1,206,000 ) $ (1,206,000 ) Deconsolidation of Sharing Services Global Corp $ 18,773,000 (18,773,000 ) $ - Net loss $ (50,303,000 ) (19,978,000 ) $ (30,325,000 ) Accumulated deficit $ (225,873,000 ) (1,000 ) $ (225,874,000 ) Total stockholders’ equity $ 127,747,000 (1,000 ) $ 127,746,000

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consisted of the following as of: Schedule of Inventory September December 2024 2023 Finished Goods $ 2,210,000 $ 2,218,000 Work in Process 489,000 180,000 Raw Materials 653,000 439,000 Inventory Gross $ 3,352,000 $ 2,837,000 Less allowance for obsolescence (45,000 ) (18,000 ) Inventory Net $ 3,307,000 $ 2,819,000

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2024
Investments, All Other Investments [Abstract]
Schedule of Cash and Marketable Securities by Significant Investment Category	The following tables show the Company’s cash, cash equivalents, restricted cash, and marketable securities by significant investment category as of: Schedule of Cash and Marketable Securities by Significant Investment Category September 30, 2024 cost Unrealized Fair Cash and Marketable Cash $ 11,561,000 $ - $ 11,561,000 $ 11,561,000 $ - Level 1 Money Market Funds 70,000 - 70,000 70,000 - Marketable Securities 25,458,000 (18,195,000 ) $ 7,263,000 - 7,263,000 Total $ 37,089,000 $ (18,195,000 ) $ 18,894,000 $ 11,631,000 $ 7,263,000 December 31, 2023 Adjusted 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

Short-Term and Long-Term Debt (

Short-Term and Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Notes Payable and Long-term Debt	A summary of scheduled principal payments of long-term debt, not including revolving lines of credit, subsequent to September 30, 2024, are as follows: Schedule of Notes Payable and Long-term Debt Year Amount 2024 $ 49,873,000 2025 858,000 2026 902,000 2027 948,000 2028 996,000 Thereafter 3,739,000

Lease Liability (Tables)

Lease Liability (Tables)	9 Months Ended
	Sep. 30, 2024
Lease Liability
Schedule of Future Minimum Lease Payments	Future minimum lease payments as of September 30, 2024 are as follows: Maturity of Lease Liability: Schedule of Future Minimum Lease Payments Totals 2024 240,000 2025 861,000 2026 839,000 2027 808,000 2028 824,000 After 4,913,000 Total lease payments 8,485,000 Less: Imputed Interest (1,393,000 ) Present value of remaining lease payments $ 7,092,000 Current $ 638,000 Noncurrent $ 6,454,000 Weighted-average remaining lease term (years) 9.9 Weighted-average discount rate 4.1 %

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Major Classes of Assets and Liabilities Held for Sale and Results of Operations	The following tables show results of operations of the discontinued operation: Schedule of Major Classes of Assets and Liabilities Held for Sale and Results of Operations Sharing Services Global Corporation Statements of Operations Loss - Discontinued Operations For the Nine Months Ended September 30, 2023 Revenue: Direct marketing $ 4,325,000 Total revenue 4,325,000 Costs and expenses: Cost of revenue 2,055,000 Selling, general and administrative 5,743,000 Total costs and expenses 7,798,000 Operating loss 3,473,000 Other income (expense): Other income (expense) (96,000 ) Interest income 6,000 ) Gain (loss) on investments 82,000 Impairment of assets - Loss from discontinued operations before income taxes (3,481,000 ) Income tax benefit/(loss) - Loss from discontinued operations (3,481,000 )

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2024
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Information	The following table summarizes supplemental cash flows for the six months ended September 30, 2024 and 2023: Schedule of Supplemental Cash Flow Information 2024 2023 Cash paid for interest $ 631,000 $ 3,432,000 Shares issued in lieu of cash bonus - 268,000

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Operations by Reportable Segment	Approximate information concerning the Company’s operations by reportable segment for the three and nine months ended September 30, 2024 and 2023 is as follows. The Company relies on intersegment cooperation and management does not represent that these segments, if operated independently, would report the results contained herein: Schedule of Operations by Reportable Segment Three Months Ended September 30, 2024 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 4,846,000 $ 45,000 $ - $ 1,000 $ 707,000 $ - $ 5,599,000 Cost of revenue 4,350,000 252,000 (2,000 ) 10,000 1,993,000 - 6,603,000 Gross profit (loss) 496,000 (207,000 ) 2,000 (9,000 ) (1,286,000 ) - (1,004,000 ) Operating expense 766,000 104,000 73,000 1,169,000 901,000 654,000 3,667,000 Operating income (loss) (270,000 ) (311,000 ) (71,000 ) (1,178,000 ) (2,187,000 ) (654,000 ) (4,671,000 ) Other income (expense) (43,000 ) 251,000 (52,000 ) (573,000 ) 336,000 (949,000 ) (1,030,000 ) Net income (loss) from continuing operations before taxes (313,000 ) (60,000 ) (123,000 ) (1,751,000 ) (1,851,000 ) (1,603,000 ) (5,701,000 ) Three Months Ended September 30,2023 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 3,378,000 $ 108,000 $ 523,000 $ - $ 173,000 $ - $ 4,182,000 Cost of revenue 3,871,000 - 271,000 4,000 1,926,000 - 6,072,000 Gross profit (loss) (493,000 ) 108,000 252,000 (4,000 ) (1,753,000 ) - (1,890,000 ) Operating expense 647,000 139,000 55,000 1,154,000 352,000 866,000 3,213,000 Operating income (loss) (1,140,000 ) (31,000 ) 197,000 (1,158,000 ) (2,105,000 ) (866,000 ) (5,103,000 ) Other income (expense) (143,000 ) 7,000 (1,208,000 ) 6,000 (50,000 ) (189,000 ) (1,577,000 ) Net income (loss) from continuing operations before taxes (1,283,000 ) (24,000 ) (1,011,000 ) (1,152,000 ) (2,155,000 ) (1,055,000 ) (6,680,000 ) Nine Months Ended September 30, 2024 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 11,466,000 $ 192,000 $ 3,000 $ 2,000 $ 2,018,000 $ - $ 13,681,000 Cost of Revenue 10,715,000 719,000 (2,000 ) 30,000 5,804,000 - 17,266,000 Gross profit (loss) 751,000 (527,000 ) 5,000 (28,000 ) (3,786,000 ) - (3,585,000 ) Operating expense 2,313,000 338,000 227,000 2,637,000 3,023,000 2,164,000 10,702,000 Operating income (loss) (1,562,000 ) (865,000 ) (222,000 ) (2,665,000 ) (6,809,000 ) (2,164,000 ) (14,287,000 ) Other income (expense) (118,000 ) (73,000 ) 134,000 (699,000 ) 52,000 (934,000 ) (1,638,000 ) Net loss from continuing operations (1,680,000 ) (938,000 ) (88,000 ) (3,364,000 ) (6,757,000 ) (3,098,000 ) (15,925,000 ) Nine Months Ended September 30,2023 Product Packaging Commercial Lending Direct Marketing Biotechnology Securities Corporate Total Revenue $ 12,883,000 $ 426,000 $ 1,930,000 $ 3,000 $ 3,678,000 $ - $ 18,920,000 Cost of revenue 10,952,000 - 820,000 67,000 6,340,000 - 18,179,000 Gross profit (loss) 1,931,000 426,000 1,110,000 (64,000 ) (2,662,000 ) - 741,000 Operating expense 1,890,000 283,000 2,683,000 3,230,000 5,946,000 2,276,000 16,308,000 Operating income (loss) 41,000 143,000 (1,573,000 ) (3,294,000 ) (8,608,000 ) (2,276,000 ) (15,567,000 ) Other income (expense) (137,000 ) (1,943,000 ) (7,238,000 ) (2,640,000 ) 16,000 (2,062,000 ) (14,004,000 ) Net loss from continuing operations (96,000 ) (1,800,000 ) (8,811,000 ) (5,934,000 ) (8,592,000 ) (4,338,000 ) (29,571,000 )
Schedule of Disaggregation of Revenue	The following tables disaggregate our business segment revenues by major source: Printed Products Revenue Information: Schedule of Disaggregation of Revenue Three months ended September 30, 2024 Packaging Printing and Fabrication $ 4,773,000 Commercial and Security Printing 55,000 Total Printed Products $ 4,828,000 Three months ended September 30, 2023 Packaging Printing and Fabrication $ 3,293,000 Commercial and Security Printing 22,000 Total Printed Products $ 3,315,000 Nine months ended September 30, 2024 Packaging Printing and Fabrication $ 11,096,000 Commercial and Security Printing 333,000 Total Printed Products $ 11,429,000 Nine months ended September 30, 2023 Packaging Printing and Fabrication $ 12,634,000 Commercial and Security Printing 342,000 Total Printed Products $ 12,976,000 Direct Marketing Three months ended September 30, 2024 Direct Marketing Internet Sales $ - Total Direct Marketing $ - Three months ended September 30, 2023 Direct Marketing Internet Sales $ 523,000 Total Direct Marketing $ 523,000 Nine months ended September 30, 2024 Direct Marketing Internet Sales $ - Total Direct Marketing $ - Nine months ended September 30, 2023 (as restated) Direct Marketing Internet Sales $ 1,763,000 Total Direct Marketing $ 1,763,000 Rental Income Three months ended September 30, 2024 Rental income $ 496,000 Total Rental Income $ 496,000 Three months ended September 30, 2023 Rental income $ 236,000 Total Rental Income $ 236,000 Nine months ended September 30, 2024 Rental income $ 1,334,000 Total Rental Income $ 1,334,000 Nine months ended September 30, 2023 Rental income $ 3,464,000 Total Rental Income $ 3,464,000 Commission Income Three months ended September 30, 2024 Commission income $ 230,000 Total commission income $ 230,000 Three months ended September 30, 2023 Commission income $ - Total commission income $ - Nine months ended September 30, 2024 Commission income $ 737,000 Total commission income $ 737,000 Nine months ended September 30, 2023 Commission income $ 295,000 Total commission income $ 295,000 Net Investment Income Three months ended September 30, 2024 Net Investment Income $ 45,000 Total Investment Income $ 45,000 Three months ended September 30, 2023 Net Investment Income $ 108,000 Total Rental Income $ 108,000 Nine months ended September 30, 2024 Net investment income $ 181,000 Total Management fee income $ 181,000 Nine months ended September 30, 2023 Net Investment Income $ 422,000 Total Management fee income $ 422,000

Basis of Presentation and Sig_3

Basis of Presentation and Significant Accounting Policies (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	May 04, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jun. 30, 2024
Deconsolidation on loss before income taxes	$ 6,220,000			$ 29,900,000
Reserve for doubtful accounts		$ 2,497,000			$ 2,497,000		$ 2,494,000
Inventory adjustments		45,000			45,000		18,000
Other assets		65,000			65,000
Asset impairment						$ 6,220,000	7,418,000
Goodwill		26,862,000			26,862,000		26,862,000
Cash and cash equivalents		11,631,000			11,631,000		6,615,000
Proceeds from sale of marketable securities					4,100,000
Assets held for sale		$ 46,100,000			$ 46,100,000
Share-Based Payment Arrangement, Option [Member]
Potential dilutive instrument options		0	0		0	0
AMRE Life Care Portfolio LLC [Member]
Real estate assets held for development and sale		$ 41,610,000			$ 41,610,000
AMRE Winter Haven LLC [Member]
Real estate assets held for development and sale		4,396,000			4,396,000
Premier Packaging Company [Member]
Goodwill		1,769,000			1,769,000
Impact BioMedical, Inc. [Member]
Goodwill		25,093,000			25,093,000
American Pacific Bancorp [Member]
Goodwill							29,744,000
Sentinel Company [Member]
Goodwill							1,234,000
UTAH
Real estate assets held for development and sale								$ 5,593,000
Premier Subsidiary [Member]
Inventory adjustments		$ 45,000			$ 45,000		$ 18,000
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk, Percentage					20%	21%	20%
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk, Percentage					26%	32%	39%
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk, Percentage					10%		11%
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk, Percentage					23%	15%	30%
Sharing Services Global Corp [Member]
Number of shares issued	280,000,000
Ownership interest percentage	7%
Percentage of issued and outstanding	81%
Value of marketable securities							$ 74,000

Schedule of Restatement of Prev

Schedule of Restatement of Previously Issued Financial Statements (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Direct marketing revenue	$ 17,559,000		$ 17,559,000		$ 19,287,000
Total revenue	5,599,000	$ 4,182,000	13,681,000	$ 18,920,000
Cost of revenue	6,603,000	6,072,000	17,266,000	18,179,000
Selling, general and administrative (including stock based compensation)	3,667,000	3,213,000	10,702,000	16,308,000
Total costs and expenses	10,270,000	9,285,000	27,968,000	34,487,000
Operating loss	(4,671,000)	(5,103,000)	(14,287,000)	(15,567,000)
Other income (expense)	2,000	(44,000)	39,000	138,000
Loss on investment	(449,000)	301,000	(1,021,000)	(2,471,000)
Impairment of assets due to deconsolidation				6,220,000	7,418,000
Loss from continuing operations before income taxes	(5,701,000)	(6,681,000)	(15,925,000)	(29,571,000)
Loss from continuing operations	(5,701,000)	(6,681,000)	(15,762,000)	(29,580,000)
Net loss	(5,283,000)	(4,342,000)	(14,034,000)	(30,325,000)
Net loss	$ (5,283,000)	$ (4,342,000)	$ (14,034,000)	$ (30,325,000)
Loss per common share - basic earnings per share	$ (0.75)	$ (0.62)	$ (1.99)	$ (3.87)
Loss per common share - diluted earnings per share	(0.75)	(0.62)	(1.99)	(3.87)
Loss per common share - discontinued operations basic				(0.47)
Loss per common share - discontinued operations diluted				$ (0.47)
Loss from discontinued operations				$ (3,481,000)	(3,481,000)
Loss from continuing operations	(5,283,000)	(4,342,000)	(14,034,000)	(27,033,000)
Loss (gain) on investments			1,021,000	4,292,000
Net cash used by operating activities - continuing operations			(9,181,000)	(17,554,000)
Net cash used by operating activities - discontinued operations				(3,481,000)
Net increase (decrease) in cash - continuing operations			5,016,000	(8,912,000)
Net increase (decrease) in cash - discontinued operations				(3,481,000)
Dividend in kind - Deconsolidation of Sharing Services Global Corporation				(1,206,000)
Accumulated deficit	(270,210,000)		(270,210,000)		(256,176,000)	$ 18,700,000
Total stockholders’ equity	$ 69,679,000	127,746,000	$ 69,679,000	127,746,000	$ 83,214,000		$ 156,681,000
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Direct marketing revenue		6,088,000		6,088,000
Total revenue				23,245,000
Cost of revenue				19,437,000
Selling, general and administrative (including stock based compensation)				21,036,000
Total costs and expenses				40,473,000
Operating loss				(17,228,000)
Other income (expense)				139,000
Loss on investment				(30,490,000)
Impairment of assets due to deconsolidation
Loss from continuing operations before income taxes				(53,030,000)
Loss from continuing operations				(53,030,000)
(Loss) from discontinued operations, net of tax
Net loss				(53,039,000)
Net loss				$ (50,303,000)
Loss per common share - basic earnings per share				$ (7.20)
Loss per common share - diluted earnings per share				(7.20)
Loss per common share - discontinued operations basic
Loss per common share - discontinued operations diluted
Loss from discontinued operations
Loss from continuing operations
Loss (gain) on investments				30,490,000
Impairment of assets
Net cash used by operating activities - continuing operations
Net cash used by operating activities - discontinued operations
Net increase (decrease) in cash - continuing operations
Net increase (decrease) in cash - discontinued operations
Dividend in kind - Deconsolidation of Sharing Services Global Corporation
Deconsolidation of Sharing Services Global Corp				18,773,000
Accumulated deficit		(225,873,000)		(225,873,000)
Total stockholders’ equity		127,747,000		127,747,000
Revision of Prior Period, Reclassification, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Direct marketing revenue		(4,325,000)		(4,325,000)
Total revenue				(4,325,000)
Cost of revenue				(1,258,000)
Selling, general and administrative (including stock based compensation)				(4,728,000)
Total costs and expenses				(5,986,000)
Operating loss				(1,661,000)
Other income (expense)				(1,000)
Loss on investment				(28,019,000)
Impairment of assets due to deconsolidation				6,220,000
Loss from continuing operations before income taxes				(23,459,000)
Loss from continuing operations				(23,450,000)
(Loss) from discontinued operations, net of tax				3,481,000
Net loss				(19,978,000)
Net loss				$ (19,978,000)
Loss per common share - basic earnings per share				$ (3.33)
Loss per common share - diluted earnings per share				(3.33)
Loss per common share - discontinued operations basic				(0.47)
Loss per common share - discontinued operations diluted				$ (0.47)
Loss from discontinued operations				$ (3,481,000)
Loss from continuing operations				(29,580,000)
Loss (gain) on investments				(26,198,000)
Impairment of assets				6,220,000
Net cash used by operating activities - continuing operations				(17,554,000)
Net cash used by operating activities - discontinued operations				(3,481,000)
Net increase (decrease) in cash - continuing operations				(8,912,000)
Net increase (decrease) in cash - discontinued operations				(3,481,000)
Dividend in kind - Deconsolidation of Sharing Services Global Corporation				(1,206,000)
Deconsolidation of Sharing Services Global Corp				(18,773,000)
Accumulated deficit		(1,000)		(1,000)
Total stockholders’ equity		(1,000)		(1,000)
Restatement [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Direct marketing revenue		1,763,000		1,763,000
Total revenue				18,920,000
Cost of revenue				18,179,000
Selling, general and administrative (including stock based compensation)				16,308,000
Total costs and expenses				34,487,000
Operating loss				(15,567,000)
Other income (expense)				138,000
Loss on investment				(2,471,000)
Impairment of assets due to deconsolidation				(6,220,000)
Loss from continuing operations before income taxes				(29,571,000)
Loss from continuing operations				(29,580,000)
(Loss) from discontinued operations, net of tax				(3,481,000)
Net loss				(33,061,000)
Net loss				$ (30,325,000)
Loss per common share - basic earnings per share				$ (3.87)
Loss per common share - diluted earnings per share				(3.87)
Loss per common share - discontinued operations basic				(0.47)
Loss per common share - discontinued operations diluted				$ (0.47)
Loss from discontinued operations				$ (3,481,000)
Loss from continuing operations				(29,580,000)
Loss (gain) on investments				4,292,000
Impairment of assets				6,220,000
Net cash used by operating activities - continuing operations				(17,554,000)
Net cash used by operating activities - discontinued operations				(3,481,000)
Net increase (decrease) in cash - continuing operations				(8,912,000)
Net increase (decrease) in cash - discontinued operations				(3,481,000)
Dividend in kind - Deconsolidation of Sharing Services Global Corporation				(1,206,000)
Deconsolidation of Sharing Services Global Corp
Accumulated deficit		(225,874,000)		(225,874,000)
Total stockholders’ equity		$ 127,746,000		$ 127,746,000

Restatement of previously iss_3

Restatement of previously issued financial statements (Details Narrative) - USD ($) shares in Millions		6 Months Ended
	May 04, 2023	Jun. 30, 2023	Sep. 30, 2024	Dec. 31, 2023
Deconsolidation on loss before income taxes	$ 6,220,000	$ 29,900,000
Retained earnings accumulated deficit		$ 18,700,000	$ (270,210,000)	$ (256,176,000)
Increase in accumulated deficit			$ 23,500,000
Sharing Services Global Corp [Member]
Stock issued during period shares new issues	280
Minority interest ownership percentage by noncontrolling owners	7%

Schedule of Inventory (Details)

Schedule of Inventory (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Finished Goods	$ 2,210,000	$ 2,218,000
Work in Process	489,000	180,000
Raw Materials	653,000	439,000
Inventory Gross	3,352,000	2,837,000
Less allowance for obsolescence	(45,000)	(18,000)
Inventory Net	$ 3,307,000	$ 2,819,000

Notes Receivable (Details Narra

Notes Receivable (Details Narrative) - USD ($)

12 Months Ended

Aug. 29, 2024

Jun. 27, 2023

May 08, 2023

Mar. 31, 2023

Dec. 29, 2022

Aug. 29, 2022

Jul. 26, 2022

May 09, 2022

Mar. 02, 2022

Jan. 24, 2022

Dec. 29, 2021

Oct. 25, 2021

May 14, 2021

Feb. 19, 2021

Dec. 31, 2023

Dec. 31, 2024

Sep. 30, 2024

Aug. 30, 2024

Jun. 30, 2024

Mar. 31, 2024

Nov. 27, 2023

Dec. 31, 2022

Dec. 28, 2021

Sep. 23, 2021

Financing Receivable, Modified [Line Items]

Notes receivable current

$ 8,772,000

$ 3,365,000

Long term portion of notes receivable

111,000

254,000

Principal and accrued interest

47,776,000

49,873,000

Note 1 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 5,000,000

Debt instrument interest percentage

6.65%

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 Puradigm with the maximum principal amount equal to 18% of the total equity position of Puradigm at conversion.

Notes receivable current

5,544,000

5,544,000

Reserve amount

2,772,000

3,326,000

Note 2 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 3,500,000

Debt instrument interest percentage

5.59%

Notes receivable current

3,910,000

Note 3 [Member]

Financing Receivable, Modified [Line Items]

Debt instrument interest percentage

8%

Notes receivable current

$ 884,000

Line of credit facility, maximum borrowing capacity

$ 3,000,000

Maturity date

Oct. 25, 2022

Effective rate percentage

10%

Note 3 [Member] | Maximum [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 1,000,000

Note 4 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 700,000

Debt instrument interest percentage

12%

Notes receivable current

253,000

$ 50,000

Maturity date

Dec. 28, 2022

[custom:DebtInstrumentExtendedMaturityDate]

May 31, 2023

Note 5 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 100,000

Debt instrument interest percentage

6%

Debt instrument maturity

January 2024

Long term portion of notes receivable

103,000

116,000

Note 6 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 893,000

Debt instrument interest percentage

8%

Debt instrument maturity

March 2024

Notes and loans receivable gross current

446,000

484,000

Note 7 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 210,000

Debt instrument interest percentage

10%

Notes receivable current

134

Maturity date

Feb. 09, 2023

Notes receivable current

224,000

Notes receivable current reserved

$ 112,000

Note 8 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 100,000

Debt instrument interest percentage

8%

Notes receivable current

76,000

Maturity date

Aug. 29, 2025

Long term portion of notes receivable

24,000

Notes and loans receivable gross current

100,000

$ 86,000

Note 8 [Member] | DSS Financial Management Inc [Member]

Financing Receivable, Modified [Line Items]

Ownership percentage

24.90%

Note 9 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 102,000

Debt instrument interest percentage

2%

Notes receivable current

$ 54,000

Maturity date

May 07, 2026

Effective rate percentage

10.50%

10.50%

Notes and loans receivable gross current

$ 107,000

$ 110,000

Principal and accrued interest

53,000

long term debt

$ 54,000

Note 9 [Member] | DSS Financial Management Inc [Member]

Financing Receivable, Modified [Line Items]

Ownership percentage

24.90%

Note 10 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 1,000,000

959,000

Debt instrument interest percentage

8%

Notes receivable current

$ 480,000

Maturity date

Jul. 26, 2024

Notes and loans receivable gross current

939,000

959,000

Unamortized origination fees

20,000

Note 11 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 206,000

$ 203,000

$ 202,000

Debt instrument interest percentage

6.50%

Maturity date

Aug. 19, 2022

Notes and loans receivable gross current

143,000

Notes and loans receivable gross current

59,000

Note 12 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 1,400,000

Debt instrument interest percentage

10%

Maturity date

Sep. 01, 2024

Debt Instrument, Unamortized Discount

$ 300,000

Note 13 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 140,000

Debt instrument interest percentage

8.50%

8%

Maturity date

Mar. 31, 2025

Notes and loans receivable gross current

$ 133,000

$ 135,000

Principal and accrued interest

99,000

long term debt

$ 34,000

Note 14 [Member]

Financing Receivable, Modified [Line Items]

Debt principal

$ 459,000

Debt instrument interest percentage

10%

Maturity date

Apr. 27, 2026

Long term portion of notes receivable

$ 464,000

Notes receivable current reserved

305,000

long term debt

$ 159,000

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, 2024	Dec. 31, 2023
Cash and Cash Equivalents [Line Items]
Cost	$ 37,089,000	$ 33,919,000
Unrealized Gain/(Loss)	(18,195,000)	(17,325,000)
Fair Value	18,894,000	16,594,000
Cash and Cash Equivalents	11,631,000	6,615,000
Marketable securities	7,263,000	9,979,000
Cash [Member]
Cash and Cash Equivalents [Line Items]
Cost	11,561,000	6,545,000
Unrealized Gain/(Loss)
Fair Value	11,561,000	6,545,000
Cash and Cash Equivalents	11,561,000	6,545,000
Marketable securities
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and Cash Equivalents [Line Items]
Cost	70,000	70,000
Unrealized Gain/(Loss)
Fair Value	70,000	70,000
Cash and Cash Equivalents	70,000	70,000
Marketable securities
Marketable Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and Cash Equivalents [Line Items]
Cost	25,458,000	27,304,000
Unrealized Gain/(Loss)	(18,195,000)	(17,325,000)
Fair Value	7,263,000	9,979,000
Cash and Cash Equivalents
Marketable securities	$ 7,263,000	$ 9,979,000

Provision for Credit Losses (De

Provision for Credit Losses (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Mar. 31, 2024
General Loan Portfolio Reserve [Member] | American Pacific Bancorp [Member]
Financing Receivable, Past Due [Line Items]
Portfolio reserve	$ 192,000		$ 194,000
Specific Loan Reserves [Member] | Borrower 3 [Member]
Financing Receivable, Past Due [Line Items]
Current nonaccrual loan balance	884,000		884,000
Specific Loan Reserves [Member] | Borrower One [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest	3,461,000		2,884,000
Specific Loan Reserves [Member] | Borrower Twelve [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest	1,045,000		$ 1,045,000
Specific Loan Reserves [Member] | Borrower Ten [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest				$ 479,000
Specific Loan Reserves [Member] | Borrower 13 [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest				135,000
Specific Loan Reserves [Member] | Borrower 8 [Member]
Financing Receivable, Past Due [Line Items]
Outstanding principal and interest	196,000			$ 211,000
Loan [Member]
Financing Receivable, Past Due [Line Items]
Portfolio reserve	$ 1,627,000	$ 1,179

Disposal of assets (Details Nar

Disposal of assets (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended
	Jun. 13, 2024	Jul. 01, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss			$ (5,283,000)	$ (4,342,000)	$ (14,034,000)	$ (30,325,000)
Net expenses	$ 5,758,000
Sale of asset	5,593,000				$ 165,000	$ (1,281,000)
Gain on sale of asset	$ 165,000
HWH World Inc [Member]
Equity percentage		100%
Sharing Services Global Corporation [Member] | Amended Agreement [Member]
Purchase price to be paid		$ 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		$ 259,000
HWH World Inc [Member] | Sharing Services Global Corporation [Member]
Sale of stock, number of shares issued in transaction		1,000
Sale of stock, consideration received per transaction		$ 706,000

Investments (Details Narrative)

Investments (Details Narrative) - USD ($)				1 Months Ended	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Dec. 30, 2020	Dec. 19, 2020	Sep. 10, 2020	Jan. 31, 2021	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Unrealized Gain (Loss) on Investments								$ (18,195,000)		$ (17,325,000)
Net loss					$ (5,283,000)	$ (4,342,000)		(14,034,000)	$ (30,325,000)
BMI Capital International LLC [Member]
Issuance of common stock, net of expenses				$ 100,000
Net loss							$ 28,000	$ 3,000	28,000
DSS Securities, Inc. [Member]
Equity method investment ownership percentage			14.90%
BMI Capital International LLC [Member]
Equity method investment ownership percentage			24.90%
BioMed Technologies Asia Pacific Holdings Limited [Member]
Equity method investment ownership percentage		4.99%
Issuance of common stock, net of expenses		$ 632,000
Issuance of common stock, net of expenses, shares		525
Alset International Limited [Member]
Investment Owned, Balance, Shares					127,179,291			127,179,291
Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent								4%
Marketable Securities					$ 3,167,000			$ 3,167,000		3,269,000
Unrealized Gain (Loss) on Investments								102,000	$ 407,000
West Park Capital, Inc [Member]
Debt instrument convertible threshold percentage of stock price trigger	7.50%
Investments					$ 500,000			$ 500,000		$ 500,000
DSS Securities, Inc. [Member]
Issuance of common stock, net of expenses			$ 100,000
Outstanding membership interest			10%

Schedule of Notes Payable and L

Schedule of Notes Payable and Long-term Debt (Details)	Sep. 30, 2024 USD ($)
Debt Disclosure [Abstract]
2024	$ 49,873,000
2025	858,000
2026	902,000
2027	948,000
2028	996,000
Thereafter	$ 3,739,000

Short-Term and Long-Term Debt_2

Short-Term and Long-Term Debt (Details Narrative)						3 Months Ended		6 Months Ended		9 Months Ended
	Mar. 30, 2023 USD ($)	Mar. 17, 2022 USD ($)	Nov. 02, 2021 USD ($)	Oct. 13, 2021 USD ($)	Aug. 01, 2021 USD ($) ft²	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Jan. 01, 2023	May 20, 2021 USD ($)
Debt Instrument [Line Items]
Long term debt current						$ 49,873,000				$ 49,873,000		$ 47,776,000
Interest expense						53,000	$ 51,000			242,000	$ 438,000
Payments to acquire property plant and equipment										29,000	679,000
Net book value of assets						5,860,000				5,860,000		6,417,000
Pinnacle Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face amount		$ 2,990,000						$ 2,968,000				17,000
Principal interest percentage		4.28%
Interest expense										179,000	185,000
Debt instrument, interest rate, effective percentage													9.60%
Payments to intangible assets		$ 29,000
Estimated useful life		5 years
Net book value of assets						4,380,000				4,380,000
Deferred finance costs net												2,977,000
Debt instrument maturity date		Mar. 07, 2024
Payments to Acquire Businesses, Gross		$ 4,500,000
Debt Instrument, Term		25 years
Facility [Member] | Pinnacle Loan [Member]
Debt Instrument [Line Items]
Payments to acquire property plant and equipment		$ 3,200,000
Land [Member] | Pinnacle Loan [Member]
Debt Instrument [Line Items]
Payments to acquire property plant and equipment		1,000,000
Site and Tenant Improvements [Member] | Pinnacle Loan [Member]
Debt Instrument [Line Items]
Payments to acquire property plant and equipment		$ 222,000
BMIC Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face amount				$ 3,000,000		464,000				464,000		547,000
Debt instrument maturity date				Oct. 12, 2022
Wilson Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face amount				$ 3,000,000		1,070,000				1,070,000		2,131,000
Debt instrument maturity date				Oct. 12, 2022
Security Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	$ 790,000					634,000				634,000		719,000
Long term debt current						121,000				121,000		112,000
Long term debt						513,000				513,000		607,000
Interest expense										38,000	0
Interest expense debt	$ 14,000
Premier Packaging Bank Of America NA [Member]
Debt Instrument [Line Items]
Debt financing amount														$ 3,710,000
Debt instrument, face amount						2,562,000				2,562,000		2,932,000
Principal interest percentage														4.63%
Long term debt current						514,000				514,000		491,000
Long term debt						2,049,000				2,049,000		2,442,000
Interest expense										96,000	0
AMRE Shelton LLC [Member] | Loan Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, face amount					$ 6,155,000
Principal interest percentage					4.25%
Long term debt current					$ 5,105,000	213,000				213,000
Long term debt						$ 4,257,000				$ 4,257,000
Interest expense								$ 147,000	$ 153,000
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					$ 2,829,000
Debt instrument, interest rate, effective percentage						4.25%				4.25%
Area of land | ft²					40,000
Payments to intangible assets					$ 585,000
Net book value of assets						$ 6,199,000				$ 6,199,000
Deferred finance costs net						33,000				33,000
AMRE Shelton LLC [Member] | Loan Agreement [Member] | Facility [Member]
Debt Instrument [Line Items]
Payments to acquire property plant and equipment					4,640,000
AMRE Shelton LLC [Member] | Loan Agreement [Member] | Land [Member]
Debt Instrument [Line Items]
Payments to acquire property plant and equipment					1,600,000
AMRE Shelton LLC [Member] | Loan Agreement [Member] | Tenant Improvements [Member]
Debt Instrument [Line Items]
Payments to acquire property plant and equipment					$ 325,000
AMRE Shelton LLC [Member] | Loan Agreement [Member] | Other Intangible Assets [Member]
Debt Instrument [Line Items]
Estimated useful life					3 years
Pinnacle Bank [Member] | LifeCare Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, face amount			$ 40,300,000			$ 45,147,000				45,147,000		$ 41,331,000
Interest expense										$ 2,939,000	$ 2,632,000
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 instrument, interest rate, effective percentage						9.50%				9.50%
Payments to intangible assets			$ 15,901,000
Net book value of assets						$ 41,570,000				$ 41,570,000
Payments to Acquire Businesses, Gross			$ 62,000,000
Pinnacle Bank [Member] | LifeCare Agreement [Member] | Minimum [Member]
Debt Instrument [Line Items]
Estimated useful life			1 year
Pinnacle Bank [Member] | LifeCare Agreement [Member] | Maximum [Member]
Debt Instrument [Line Items]
Estimated useful life			11 years
Pinnacle Bank [Member] | LifeCare Agreement [Member] | Facility [Member]
Debt Instrument [Line Items]
Payments to acquire property plant and equipment			$ 32,100,000
Pinnacle Bank [Member] | LifeCare Agreement [Member] | Land [Member]
Debt Instrument [Line Items]
Payments to acquire property plant and equipment			12,100,000
Pinnacle Bank [Member] | LifeCare Agreement [Member] | Site Improvements [Member]
Debt Instrument [Line Items]
Payments to acquire property plant and equipment			$ 1,500,000
Union Bank And Trust Company [Member] | Security Agreement [Member]
Debt Instrument [Line Items]
Principal interest percentage	7.44%

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Payments (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Lease Liability
2024	$ 240,000
2025	861,000
2026	839,000
2027	808,000
2028	824,000
After	4,913,000
Total lease payments	8,485,000
Less: Imputed Interest	(1,393,000)
Present value of remaining lease payments	7,092,000
Current	638,000	$ 686,000
Noncurrent	$ 6,454,000	$ 6,917,000
Weighted-average remaining lease term (years)	9 years 10 months 24 days
Weighted-average discount rate	4.10%

Lease Liability (Details Narrat

Lease Liability (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash paid for leases	$ 786,000	$ 931,000
Minimum [Member]
Remaining lease term	1 year
Maximum [Member]
Remaining lease term	12 years

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
License Agreement [Member] | Equivir License [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accrued expense	$ 13,000	$ 200,000

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)						6 Months Ended		9 Months Ended	12 Months Ended	18 Months Ended
	Sep. 16, 2024	Jun. 13, 2024	Jan. 04, 2024	Oct. 31, 2023	Apr. 10, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2024	Dec. 31, 2023	Nov. 05, 2024	Jul. 10, 2023	May 11, 2023	May 10, 2023	Dec. 31, 2022
Stockholders' equity, reverse stock split			1 for 20
Common stock, shares issued								7,066,772	7,066,772
Common stock, shares outstanding								7,066,772	7,066,772
Share based compensation expense						$ 0
Share based compensation forfeited							5,333
Common stock, shares authorized								200,000,000	200,000,000
Common stock, par value								$ 0.02	$ 0.02
Preferred stock, shares authorized								47,000	47,000
Preferred stock, par value								$ 0.02	$ 0.02
Stockholders' Equity Note, Stock Split				reverse stock split of 1 for 55
Preferred stock, shares issued								0	0
Preferred stock, shares outstanding								0	0
Number of shares owned											4
Other Expenses		$ 5,758,000
Common Stock [Member] | DSS BioHealth Securities, Inc. [Member] | Maximum [Member]
Ownership percentage				88%
Common Stock [Member] | DSS BioHealth Securities, Inc. [Member] | Minimum [Member]
Ownership percentage				12%
Impact Bio Medical Inc [Member]
Common stock, shares issued								11,503,955	10,000,000			0
Common stock, shares outstanding								11,503,955	10,000,000			0
Common stock, shares authorized												3,877,282,251	4,000,000,000
Common stock, par value													$ 0.001
Common stock, voting										Each share of Common Stock when issued, shall have one (1) vote on all matters presented to the stockholders.
Preferred stock, shares authorized													100,000,000
Preferred stock, par value													$ 0.001
Preferred stock, shares issued						60,496,041			60,496,041
Preferred stock, shares outstanding						60,496,041			60,496,041
Number of shares owned											1
Impact Bio Medical Inc [Member] | Prior To Split [Member]
Common stock, shares issued												0
Common stock, shares outstanding												0
Common stock, shares authorized												125,073,621
DSS BioHealth Securities, Inc. [Member] | Common Stock [Member]
Common stock, shares authorized				60,496,041
Impact BioMedical, Inc. [Member]
Stockholders' equity, reverse stock split				reverse stock split of 1 for 55
Common stock, shares outstanding														3,877,282,251
Equity reserve stock split								70,496,041
Impact BioMedical, Inc. [Member] | IPO [Member]
Number of shares issued	1,500,000
Common stock, shares issued								11,497,703
Common stock, shares outstanding								11,497,703
Common stock, par value	$ 0.001
Share Price	$ 3
Other Expenses								$ 3,726,000
Costs and Expenses								$ 1,500,000
Stock descrption								A final prospectus relating to this Offering was filed with the Commission on September 16, 2024. The shares of Common Stock were approved to list on the NYSE American under the symbol “IBO” and began trading there on September 16, 2024. The Company also issued warrants to the Representative and its affiliates (the “Representative’s Warrants”) warrants to purchase the number of shares of Common Stock in the aggregate equal to 5% of the Common Stock to be issued and sold in this offering (including any Shares of Common Stock sold upon exercise of the over-allotment option, if applicable). The Representative’s Warrants are exercisable for a price per share equal to 125% of the public offering price. The warrants are exercisable at any time, in whole or in part, commencing nine (9) months from the date of commencement of sales of the offering and ending on the third anniversary thereof.
Sale of Stock, Number of Shares Issued in Transaction								1,500,000
Sale of stock number of shares issued in remaining								9,997,703
Impact BioMedical, Inc. [Member] | Common Stock [Member]
Equity reserve stock split								60,496,041
Convertible Common Stock [Member]
Common stock, shares issued									140,264,240
Common stock, shares outstanding									140,264,240
Equity reserve stock split									7,066,772
Series A Convertible Preferred Stock [Member] | DSS BioHealth Securities, Inc. [Member]
Common stock, shares authorized				60,496,041
Series A Convertible Preferred Stock [Member] | Impact BioMedical, Inc. [Member]
Equity reserve stock split				60,496,041
Frank Heuszel [Member] | Employment Agreement [Member]
Number of shares issued					1,247,078
Number of shares of common stock, values					$ 268,000

Schedule of Major Classes of As

Schedule of Major Classes of Assets and Liabilities Held for Sale and Results of Operations (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Revenue:
Total revenue					$ 4,325,000
Costs and expenses:
Cost of revenue					2,055,000
Selling, general and administrative					5,743,000
Total costs and expenses					7,798,000
Operating loss					3,473,000
Other income (expense):
Other income (expense)					(96,000)
Interest income					6,000
Gain (loss) on investments					82,000
Impairment of assets
Loss from discontinued operations before income taxes					(3,481,000)
Income tax benefit/(loss)
Loss from discontinued operations				$ (3,481,000)	(3,481,000)
Direct Marketing [Member]
Revenue:
Total revenue					$ 4,325,000

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($) shares in Millions		12 Months Ended
	May 04, 2023	Dec. 31, 2023
Impairment of assets due to deconsolidation		$ 6,220,000
Marketable security		$ 74,000
Sharing Services Global Corp [Member]
Number of shares issued	280
Ownership interest percentage	7%
Percentage of issued and outstanding	81%

Schedule of Supplemental Cash F

Schedule of Supplemental Cash Flow Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Supplemental Cash Flow Elements [Abstract]
Cash paid for interest	$ 631,000	$ 3,432,000
Shares issued in lieu of cash bonus		$ 268,000

Schedule of Operations by Repor

Schedule of Operations by Reportable Segment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Revenue	$ 5,599,000	$ 4,182,000	$ 13,681,000	$ 18,920,000
Operating expense	10,270,000	9,285,000	27,968,000	34,487,000
Operating income (loss)	(4,671,000)	(5,103,000)	(14,287,000)	(15,567,000)
Other income (expense)	2,000	(44,000)	39,000	138,000
Net loss from continuing operations	(5,701,000)	(6,681,000)	(15,925,000)	(29,571,000)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	5,599,000	4,182,000	13,681,000	18,920,000
Cost of revenue	6,603,000	6,072,000	17,266,000	18,179,000
Gross profit (loss)	(1,004,000)	(1,890,000)	(3,585,000)	741,000
Operating expense	3,667,000	3,213,000	10,702,000	16,308,000
Operating income (loss)	(4,671,000)	(5,103,000)	(14,287,000)	(15,567,000)
Other income (expense)	(1,030,000)	(1,577,000)	(1,638,000)	(14,004,000)
Net loss from continuing operations	(5,701,000)	(6,680,000)	(15,925,000)	(29,571,000)
Operating Segments [Member] | Product Packaging [Member]
Segment Reporting Information [Line Items]
Revenue	4,846,000	3,378,000	11,466,000	12,883,000
Cost of revenue	4,350,000	3,871,000	10,715,000	10,952,000
Gross profit (loss)	496,000	(493,000)	751,000	1,931,000
Operating expense	766,000	647,000	2,313,000	1,890,000
Operating income (loss)	(270,000)	(1,140,000)	(1,562,000)	41,000
Other income (expense)	(43,000)	(143,000)	(118,000)	(137,000)
Net loss from continuing operations	(313,000)	(1,283,000)	(1,680,000)	(96,000)
Operating Segments [Member] | Commercial Banking [Member]
Segment Reporting Information [Line Items]
Revenue	45,000	108,000	192,000	426,000
Cost of revenue	252,000		719,000
Gross profit (loss)	(207,000)	108,000	(527,000)	426,000
Operating expense	104,000	139,000	338,000	283,000
Operating income (loss)	(311,000)	(31,000)	(865,000)	143,000
Other income (expense)	251,000	7,000	(73,000)	(1,943,000)
Net loss from continuing operations	(60,000)	(24,000)	(938,000)	(1,800,000)
Operating Segments [Member] | Direct Marketing Online Sales [Member]
Segment Reporting Information [Line Items]
Revenue		523,000	3,000	1,930,000
Cost of revenue	(2,000)	271,000	(2,000)	820,000
Gross profit (loss)	2,000	252,000	5,000	1,110,000
Operating expense	73,000	55,000	227,000	2,683,000
Operating income (loss)	(71,000)	197,000	(222,000)	(1,573,000)
Other income (expense)	(52,000)	(1,208,000)	134,000	(7,238,000)
Net loss from continuing operations	(123,000)	(1,011,000)	(88,000)	(8,811,000)
Operating Segments [Member] | Biotechnology [Member]
Segment Reporting Information [Line Items]
Revenue	1,000		2,000	3,000
Cost of revenue	10,000	4,000	30,000	67,000
Gross profit (loss)	(9,000)	(4,000)	(28,000)	(64,000)
Operating expense	1,169,000	1,154,000	2,637,000	3,230,000
Operating income (loss)	(1,178,000)	(1,158,000)	(2,665,000)	(3,294,000)
Other income (expense)	(573,000)	6,000	(699,000)	(2,640,000)
Net loss from continuing operations	(1,751,000)	(1,152,000)	(3,364,000)	(5,934,000)
Operating Segments [Member] | Securities [Member]
Segment Reporting Information [Line Items]
Revenue	707,000	173,000	2,018,000	3,678,000
Cost of revenue	1,993,000	1,926,000	5,804,000	6,340,000
Gross profit (loss)	(1,286,000)	(1,753,000)	(3,786,000)	(2,662,000)
Operating expense	901,000	352,000	3,023,000	5,946,000
Operating income (loss)	(2,187,000)	(2,105,000)	(6,809,000)	(8,608,000)
Other income (expense)	336,000	(50,000)	52,000	16,000
Net loss from continuing operations	(1,851,000)	(2,155,000)	(6,757,000)	(8,592,000)
Operating Segments [Member] | Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
Gross profit (loss)
Operating expense	654,000	866,000	2,164,000	2,276,000
Operating income (loss)	(654,000)	(866,000)	(2,164,000)	(2,276,000)
Other income (expense)	(949,000)	(189,000)	(934,000)	(2,062,000)
Net loss from continuing operations	$ (1,603,000)	$ (1,055,000)	$ (3,098,000)	$ (4,338,000)

Schedule of Disaggregation of R

Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Revenue	$ 5,599,000	$ 4,182,000	$ 13,681,000	$ 18,920,000
Printed Products [Member]
Segment Reporting Information [Line Items]
Revenue	4,828,000	3,315,000	11,429,000	12,976,000
Direct Marketing [Member]
Segment Reporting Information [Line Items]
Revenue		523,000		1,763,000
Rental Revenue Income [Member]
Segment Reporting Information [Line Items]
Revenue	496,000	236,000	1,334,000	3,464,000
Commission Revenue [Member]
Segment Reporting Information [Line Items]
Revenue	230,000		737,000	295,000
Net Investment Revenue Income [Member]
Segment Reporting Information [Line Items]
Revenue	45,000	108,000	181,000	422,000
Packaging Printing and Fabrication [Member] | Printed Products [Member]
Segment Reporting Information [Line Items]
Revenue	4,773,000	3,293,000	11,096,000	12,634,000
Commercial and Security Printing [Member] | Printed Products [Member]
Segment Reporting Information [Line Items]
Revenue	55,000	22,000	333,000	342,000
Direct Marketing Internet Sales [Member] | Direct Marketing [Member]
Segment Reporting Information [Line Items]
Revenue		523,000		1,763,000
Rental Income [Member] | Rental Revenue Income [Member]
Segment Reporting Information [Line Items]
Revenue	496,000	236,000	1,334,000	3,464,000
Commission Income [Member] | Commission Revenue [Member]
Segment Reporting Information [Line Items]
Revenue	230,000		737,000	295,000
Net Investment Income [Member] | Net Investment Revenue Income [Member]
Segment Reporting Information [Line Items]
Revenue	$ 45,000	$ 108,000	$ 181,000	$ 422,000

Segment Information (Details Na

Segment Information (Details Narrative)	9 Months Ended
	Sep. 30, 2024 Segments
Segment Reporting [Abstract]
Number of Reportable Segments	5

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)						1 Months Ended	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	May 08, 2023	Aug. 29, 2022	Jul. 26, 2022	Oct. 13, 2021	Sep. 10, 2020	Jan. 31, 2021	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Mar. 31, 2024
Unrealized loss on investment										$ (18,195,000)		$ (17,325,000)
Net loss							$ (5,283,000)	$ (4,342,000)		(14,034,000)	$ (30,325,000)
Notes receivable current							3,365,000			3,365,000		8,772,000
Long term portion of notes receivable							254,000			254,000		111,000
Principal and accrued interest							49,873,000			49,873,000		47,776,000
Note 8 [Member]
Debt instrument face amount		$ 100,000
Maturity date		Aug. 29, 2025
Prime plus rate percentage		8%
Notes and loans receivable gross current							86,000			86,000		100,000
Notes receivable current												76,000
Long term portion of notes receivable												24,000
Note 9 [Member]
Debt instrument face amount	$ 102,000
Maturity date	May 07, 2026
Prime plus rate percentage	2%
Notes and loans receivable gross current							$ 110,000			$ 110,000		107,000
Notes receivable current												$ 54,000
Effective rate percentage							10.50%			10.50%		10.50%
Principal and accrued interest												$ 53,000
Note 10 [Member]
Debt instrument face amount			$ 1,000,000				$ 959,000			$ 959,000
Maturity date			Jul. 26, 2024
Prime plus rate percentage			8%
Notes and loans receivable gross current							959,000			959,000		939,000
Notes receivable current													$ 480,000
Unamortized origination fees												20,000
BMIC Loan [Member]
Debt instrument face amount				$ 3,000,000			464,000			464,000		547,000
Maturity date				Oct. 12, 2022
Wilson Loan [Member]
Debt instrument face amount				$ 3,000,000			$ 1,070,000			1,070,000		2,131,000
Maturity date				Oct. 12, 2022
BMI Capital International LLC [Member]
Issuance of common stock, net of expenses						$ 100,000
Net loss									$ 28,000	$ 3,000	28,000
DSS Securities, Inc. [Member]
Ownership percentage					14.90%
BMI Capital International LLC [Member]
Ownership percentage					24.90%
DSS Financial Management Inc [Member] | Note 8 [Member]
Ownership percentage		24.90%
DSS Financial Management Inc [Member] | Note 9 [Member]
Ownership percentage	24.90%
Alset International Limited [Member]
Investment owned, balance shares							127,179,291			127,179,291
Outstanding share percentage										4%
Marketable securities							$ 3,167,000			$ 3,167,000		$ 3,269,000
Unrealized loss on investment										$ 102,000	$ 407,000
DSS Securities, Inc. [Member]
Issuance of common stock, net of expenses					$ 100,000
Outstanding membership interest					10%