SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 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				For the Six Months Ended
	June 30,				June 30,
	2024		2023		2024		2023
Real estate sales	$	-	$	154,960	$	104,143	$	154,959
Hotel rooms and events		146,174		218,837		459,561		464,525
Clothes and accessories		31,977		42,381		86,918		107,763
Restaurants		41,789		56,989		96,470		136,007
Winemaking		91,612		45,918		131,969		75,741
Agricultural sales		81,370		162,764		81,537		162,764
Golf, tennis and other		34,305		29,126		54,007		56,983
Total Revenues	$	427,227	$	710,975	$	1,014,605	$	1,158,742

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 June 30,
	2024			2023
Options		302			385
Warrants		39,627			48,393
Unvested restricted stock units		19,866			5,163
Senior Secured Convertible Notes		410,746	[1]		125,169	[2]
Convertible 8.5% Preferred Promissory Notes		488,900	[3]		-
Total potentially dilutive shares		959,441			179,110

[1]	Represents shares issuable upon conversion of $1,595,697 in convertible debt, $276,450 of redemption premium and $247,301 of related accrued interest outstanding as of June 30, 2024 at a conversion price of $5.16 per share, which represents the conversion price in effect as of June 30, 2024. The conversion price of such debt is variable and is subject to a floor price of $4.00 per share (see Note 10, Convertible Debt Obligations).
[2]	Represents shares issuable upon conversion of $4,893,983 of convertible debt, $734,097 of redemption premium and $8,293 of related accrued interest outstanding as of June 30, 2023, at a conversion price of $45.03 per share, which represents the conversion price in effect as of June 30, 2023. The conversion price of such debt is variable and is subject to a floor price of $27.00 per share (see Note 10, Convertible Debt Obligations).
[3]	Represents shares issuable upon conversion of $1,936,025 of convertible debt principal and $19,484 of related accrued interest outstanding as of June 30, 2024. The debt is initially convertible into convertible preferred shares at a conversion price of $100 per preferred share. Each convertible preferred share is then convertible into 25 shares of common stock.