SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2022

Accounting Policies [Abstract]

SCHEDULE OF SUBSIDIARIES

The Company’s condensed consolidated financial statements include the financial position, results of operations and cash flows of the following entities as of March 31, 2022 and December 31, 2021, as follows:

		Attributable interest as of,
Name of subsidiary consolidated under AEI	State or other jurisdiction of incorporation or organization	March 31, 2022			December 31, 2021
			%			%
Alset Global Pte. Ltd.	Singapore		100			100
Alset Business Development Pte. Ltd.	Singapore		100			100
Global eHealth Limited	Hong Kong		100			100
Alset International Limited	Singapore		77.0			76.8
Singapore Construction & Development Pte. Ltd.	Singapore		77.0			76.8
Art eStudio Pte. Ltd.	Singapore		39.3	*		39.2	*
Singapore Construction Pte. Ltd.	Singapore		77.0			76.8
Global BioMedical Pte. Ltd.	Singapore		77.0			76.8
Alset Innovation Pte. Ltd.	Singapore		77.0			76.8
Health Wealth Happiness Pte. Ltd.	Singapore		77.0			76.8
SeD Capital Pte. Ltd.	Singapore		77.0			76.8
LiquidValue Asset Management Pte. Ltd.	Singapore		77.0			76.8
Alset Solar Limited	Hong Kong		77.0			76.8
Alset F&B One Pte. Ltd	Singapore		69.3			69.2
Global TechFund of Fund Pte. Ltd.	Singapore		77.0			76.8
Singapore eChainLogistic Pte. Ltd.	Singapore		77.0			76.8
BMI Capital Partners International Limited.	Hong Kong		77.0			76.8
SeD Perth Pty. Ltd.	Australia		77.0			76.8
SeD Intelligent Home Inc.	United States of America		77.0			76.8
LiquidValue Development Inc.	United States of America		77.0			76.8
Alset EHome Inc.	United States of America		77.0			76.8
SeD USA, LLC	United States of America		77.0			76.8
150 Black Oak GP, Inc.	United States of America		77.0			76.8
SeD Development USA Inc.	United States of America		77.0			76.8
150 CCM Black Oak, Ltd.	United States of America		77.0			76.8
SeD Texas Home, LLC	United States of America		77.0			76.8
SeD Ballenger, LLC	United States of America		77.0			76.8
SeD Maryland Development, LLC	United States of America		64.3			64.2
SeD Development Management, LLC	United States of America		65.5			65.3
SeD Builder, LLC	United States of America		77.0			76.8
GigWorld Inc.	United States of America		76.8			76.6
HotApp BlockChain Pte. Ltd.	Singapore		76.8			76.6
HotApp International Limited	Hong Kong		76.8			76.6
HWH International, Inc. (Delaware)	United States of America		77.0			76.8
Health Wealth & Happiness Inc.	United States of America		77.0			76.8

HWH Multi-Strategy Investment, Inc.	United States of America	77.0		76.8
SeD REIT Inc.	United States of America	77.0		76.8
Gig Stablecoin Inc.	United States of America	76.8		76.6
HWH World Inc.	United States of America	76.8		76.6
HWH World Pte. Ltd.	Singapore	76.8		76.6
UBeauty Limited	Hong Kong	77.0		76.8
WeBeauty Korea Inc	Korea	77.0		76.8
HWH World Limited	Hong Kong	77.0		76.8
HWH World Inc.	Korea	77.0		76.8
Alset BioHealth Pte. Ltd.	Singapore	77.0		76.8
Alset Energy Pte. Ltd.	Singapore	77.0		76.8
Alset Payment Inc. (now known as GDC REIT Inc.)	United States of America	77.0		76.8
Alset World Pte. Ltd.	Singapore	77.0		76.8
BioHealth Water Inc.	United States of America	77.0		76.8
Impact BioHealth Pte. Ltd.	Singapore	77.0		76.8
American Home REIT Inc.	United States of America	77.0		76.8
Alset Solar Inc.	United States of America	61.6		61.5
HWH KOR Inc.	United States of America	77.0		76.8
Open House Inc.	United States of America	77.0		76.8
Open Rental Inc.	United States of America	77.0		76.8
Hapi Cafe Inc. (Nevada)	United States of America	77.0		76.8
Global Solar REIT Inc.	United States of America	77.0		76.8
OpenBiz Inc.	United States of America	77.0		76.8
Hapi Cafe Inc. (Texas)	United States of America	100		100
HWH (S) Pte. Ltd.	Singapore	77.0		76.8
True Partner International Limited	Hong Kong	100		100
LiquidValue Development Pte. Ltd.	Singapore	100		100
LiquidValue Development Limited	Hong Kong	100		100
EPowerTech Inc.	United States of America	100		100
Alset EPower Inc.	United States of America	100		100
AHR Asset Management Inc.	United States of America	77.0		76.8
HWH World Inc. (Nevada)	United States of America	77.0		76.8
Alset F&B Holdings Pte. Ltd.	Singapore	77.0		76.8
Credas Capital Pte. Ltd.	Singapore	38.5	*	38.4	*
Credas Capital GmbH	Switzerland	38.5	*	38.4	*
Smart Reward Express Limited	Hong Kong	38.4	*	38.3	*
Partners HWH Pte. Ltd.	Singapore	77.0		76.8
AHR Texas Two LLC	United States of America	77.0		76.8
AHR Black Oak One LLC	United States of America	77.0		76.8
Hapi Air Inc.	United States of America	88.5		88.4
AHR Texas Three, LLC	United States of America	77.0		76.8
Alset Capital Pte. Ltd.	Singapore	100		100
Hapi Cafe Korea, Inc.	Korea	100		100
Green Energy Inc.	United States of America	100		100
Green Energy Management Inc.	United States of America	100		100
Alset Metaverse Inc.	United States of America	95.6		95.6
Alset Management Group Inc.	United States of America	79.7		88.2
Alset Acquisition Sponsor, LLC	United States of America	79.7		79.6
Alset Capital Acquisition Corp.	United States of America	23.4		79.6
Alset Spac Group Inc.	United States of America	79.7		79.6
Alset Mining Pte. Ltd.	Singapore	77.0		-
Alset Inc.	United States of America	100		-
Hapi Travel Pte. Ltd.	Singapore	77.0		-
Hapi WealthBuilder Pte. Ltd.	Singapore	77.0		-

* 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.