SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

SCHEDULE OF DISAGGREGATION OF REVENUE

The following table summarizes the revenue recognized in the Company’s condensed consolidated statements of operations:

	For the Three Months Ended
	March 31
	2024		2023
Real estate sales	$	104,143	$	-
Hotel rooms and events		313,388		245,687
Clothes and accessories		54,941		65,382
Restaurants		54,681		79,018
Winemaking		40,357		29,823
Golf, tennis and other		19,868		27,857
Total Revenues	$	587,378	$	447,767

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE

The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive:

	As of March 31,
	2024			2023
Options		302			348
Warrants		39,627			48,393
Unvested restricted stock units		7,491			5,176
Convertible debt		497,922	[1]		58,278	[2]
Total potentially dilutive shares		545,342			112,195

[1]	Represents shares issuable upon conversion of $1,595,697 in convertible debt, $251,992 of redemption premium and $84,247 of related accrued interest outstanding as of March 31, 2024 at a conversion price of $3.88 per share, which represents the conversion price in effect as of March 31, 2024. The conversion price of such debt is variable (see Note 10, Convertible Debt Obligations).
[2]	Represents shares issuable upon conversion of $5,536,394 in convertible debt outstanding as of March 31, 2023 at a conversion price of $95.00 per share, which represents the conversion price in effect as of March 31, 2023. The conversion price of such debt is variable (see Note 10, Convertible Debt Obligations).