SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

SCHEDULE OF SUBSIDIARIES

The Company’s consolidated financial statements include the financial position, results of operations and cash flows of the following entities as of September 30, 2021 and December 31, 2020, as follows:

		Attributable interest as of,
Name of subsidiary consolidated under AEI	State or other jurisdiction of incorporation or organization	September 30, 2021			December 31, 2020
		%			%
Hengfai International Pte. Ltd	Singapore		100			100
Hengfai Business Development Pte. Ltd	Singapore		100			100
Heng Fai Enterprises Pte. Ltd.	Singapore		-			100
Global eHealth Limited	Hong Kong		100			100
Alset International Limited (f.k.a. Singapore eDevelopment Limited)	Singapore		75.1			57.1
Singapore Construction & Development Pte. Ltd.	Singapore		75.1			57.1
Art eStudio Pte. Ltd.	Singapore		38.3	*		29.1	*
Singapore Construction Pte. Ltd.	Singapore		75.1			57.1
Global BioMedical Pte. Ltd.	Singapore		75.1			57.1
Alset Innovation Pte. Ltd. (f.k.a. SeD Investment Pte. Ltd.)	Singapore		75.1			57.1
Health Wealth Happiness Pte. Ltd.	Singapore		75.1			57.1
SeD Capital Pte. Ltd.	Singapore		75.1			57.1
LiquidValue Asset Management Pte. Ltd. (f.k.a. HengFai Asset Management Pte. Ltd.)	Singapore		75.1			46.9	*
SeD Home Limited	Hong Kong		75.1			57.1
Alset F&B One Pte. Ltd. (f.k.a. SeD Management Pte. Ltd.)	Singapore		60.1			57.1
Global TechFund of Fund Pte. Ltd.	Singapore		75.1			57.1
Singapore eChainLogistic Pte. Ltd.	Singapore		75.1			57.1
BMI Capital Partners International Limited.	Hong Kong		75.1			57.1
SeD Perth Pty. Ltd.	Australia		75.1			57.1
SeD Intelligent Home Inc. (f.k.a SeD Home International, Inc.)	United States of America		75.1			57.1
LiquidValue Development Inc. (f.k.a. SeD Intelligent Home Inc.)	United States of America		75.1			57.1
Alset EHome Inc. (f.k.a. Alset iHome Inc., SeD Home & REITs Inc. and SeD Home, Inc.)	United States of America		75.1			57.1
SeD USA, LLC	United States of America		75.1			57.1
150 Black Oak GP, Inc.	United States of America		75.1			57.1
SeD Development USA Inc.	United States of America		75.1			57.1
150 CCM Black Oak, Ltd.	United States of America		75.1			57.1
SeD Texas Home, LLC	United States of America		75.1			57.1

SeD Ballenger, LLC	United States of America	75.1		57.1
SeD Maryland Development, LLC	United States of America	62.7		47.8	*
SeD Development Management, LLC	United States of America	63.8		48.6	*
SeD Builder, LLC	United States of America	75.1		57.1
GigWorld Inc. (f.k.a. HotApp Blockchain Inc.)	United States of America	74.9		57.0
HotApp BlockChain Pte. Ltd. (f.k.a. HotApps International Pte. Ltd.)	Singapore	74.9		57.0
HotApp International Limited	Hong Kong	74.9		57.0
HWH International, Inc.	United States of America	75.1		57.1
Health Wealth & Happiness Inc.	United States of America	75.1		57.1
HWH Multi-Strategy Investment, Inc.	United States of America	75.1		57.1
SeD REIT Inc.	United States of America	75.1		57.1
Gig Stablecoin Inc. (f.k.a. Crypto Exchange Inc.)	United States of America	74.9		57.0
HWH World Inc.	United States of America	74.9		57.0
HWH World Pte. Ltd.	Singapore	74.9		57.0
UBeauty Limited	Hong Kong	75.1		57.1
WeBeauty Korea Inc	Korea	75.1		57.1
HWH World Limited	Hong Kong	75.1		57.1
HWH World Inc.	Korea	75.1		57.1
Alset BioHealth Pte. Ltd.	Singapore	75.1		57.1
Alset Energy Pte. Ltd.	Singapore	75.1		57.1
Alset Payment Inc.	United States of America	75.1		57.1
Alset World Pte. Ltd.	Singapore	75.1		57.1
BioHealth Water Inc.	United States of America	75.1		57.1
Impact BioHealth Pte. Ltd.	Singapore	75.1		57.1
American Home REIT Inc.	United States of America	75.1		46.9	*
Alset Solar Inc.	United States of America	67.6		45.7	*
HWH KOR Inc.	United States of America	75.1		57.1
Open House Inc.	United States of America	75.1		57.1
Open Rental Inc.	United States of America	75.1		57.1
Hapi Cafe Inc. (Nevada)	United States of America	75.1		57.1
Global Solar REIT Inc.	United States of America	75.1		57.1
OpenBiz Inc.	United States of America	75.1		57.1
Hapi Cafe Inc. (Texas)	United States of America	100		100
HWH (S) Pte. Ltd.	Singapore	75.1		-
True Partner International Limited	Hong Kong	100		-
LiquidValue Development Pte. Ltd.	Singapore	100		-
LiquidValue Development Limited.	Hong Kong	100		-
EPowerTech Inc.	United States of America	100		-
Alset EPower Inc.	United States of America	100		-
AHR Asset Management Inc.	United States of America	75.1		-
HWH World Inc. (Nevada)	United States of America	75.1		-
Alset F&B Holdings Pte. Ltd.	Singapore	75.1		-
Smart Reward Express Limited	Hong Kong	37.4	*	-
Partners HWH Pte. Ltd.	Singapore	75.1		-
AHR Texas Two LLC	United States of America	75.1		-
AHR Black Oak One LLC	United States of America	75.1		-
Hapi Air Inc.	United States of America	87.6		-
Hapi Cafe Korea, Inc.	Korea	100		-

* Although the Company indirectly holds percentage of shares of these entities less than 50%, the subsidiaries of the Company directly hold more than 50% of shares of these entities, and therefore, they are still consolidated into the Company.