SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF UNAUDITED FINANCIAL INFORMATION

The Company’s consolidated financial statements include the financial positions, results of operations and cash flows of the following entities as of December 31, 2023, and 2022 as follows:

		Attributable interest
	State or other jurisdiction of	as of,
Name of subsidiary consolidated under AEI	incorporation or organization	December 31, 2023			December 31, 2022
		%			%
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		85.5			85.4
Singapore Construction & Development Pte. Ltd.	Singapore		85.5			85.4
Art eStudio Pte. Ltd.	Singapore		-	*		43.6	*
Singapore Construction Pte. Ltd.	Singapore		85.5			85.4
Global BioMedical Pte. Ltd.	Singapore		85.5			85.4
Alset Innovation Pte. Ltd.	Singapore		-			85.4
Health Wealth Happiness Pte. Ltd.	Singapore		74.6			85.4
SeD Capital Pte. Ltd.	Singapore		85.5			85.4
LiquidValue Asset Management Pte. Ltd.	Singapore		85.5			85.4
Alset Solar Limited	Hong Kong		85.5			85.4
Alset F&B One Pte. Ltd.	Singapore		67.1			76.9
BMI Capital Partners International Limited	Hong Kong		85.5			85.4
SeD Perth Pty Ltd	Australia		85.5			85.4
SeD Intelligent Home Inc.	United States of America		85.5			85.4
LiquidValue Development Inc.	United States of America		85.4			85.4
Alset EHome Inc.	United States of America		85.4			85.4
SeD USA, LLC	United States of America		85.4			85.4
150 Black Oak GP, Inc.	United States of America		85.4			85.4
SeD Development USA Inc.	United States of America		85.4			85.4
150 CCM Black Oak, Ltd.	United States of America		85.4			85.4
SeD Texas Home, LLC	United States of America		100			85.4

SeD Ballenger, LLC	United States of America	85.4	85.4
SeD Maryland Development, LLC	United States of America	71.4	71.4
SeD Development Management, LLC	United States of America	72.6	72.6
SeD Builder, LLC	United States of America	85.4	85.4
Hapi Metaverse Inc. (f.k.a. GigWorld Inc.)	United States of America	99.6	99.7
HotApp BlockChain Pte. Ltd.	Singapore	99.6	99.7
HotApp International Limited	Hong Kong	99.6	99.7
HWH International, Inc.	Delaware, United States of America	-	85.4
Health Wealth & Happiness Inc.	United States of America	-	85.4
HWH Multi-Strategy Investment, Inc.	United States of America	-	85.4
SeD REIT Inc.	United States of America	85.4	85.4
Gig Stablecoin Inc.	United States of America	-	99.7
HWH World Inc.	United States of America	74.6	99.7
HWH World Pte. Ltd.	Singapore	74.6	85.4
UBeauty Limited	Hong Kong	85.5	85.4
WeBeauty Korea Inc	South Korea	-	85.4
HWH World Limited	Hong Kong	74.6	85.4
HWH World Inc.	South Korea	74.6	85.4
Alset Energy Inc. (f.k.a. GDC REIT Inc.)	United States of America	85.5	85.4
BioHealth Water Inc.	United States of America	85.5	85.4
Impact BioHealth Pte. Ltd.	Singapore	85.5	85.4
American Home REIT Inc.	United States of America	100	85.4
Alset Solar Inc.	United States of America	68.3	68.3
HWH KOR Inc.	United States of America	74.6	85.4
Open House Inc.	United States of America	-	100
Open Rental Inc.	United States of America	-	100
Hapi Cafe Inc.	Nevada, United States of America	-	100
Global Solar REIT Inc.	United States of America	-	100
Alset Capital Inc. (f.k.a. OpenBiz Inc.)	United States of America	100	100
Hapi Cafe Inc.	United States of America	74.6	85.4
HWH (S) Pte. Ltd.	Singapore	85.5	85.4
LiquidValue Development Pte. Ltd.	Singapore	100	100
LiquidValue Development Limited	Hong Kong	100	100
Alset EPower Inc.	United States of America	-	100
EPowerTech Inc.	United States of America	-	100
AHR Asset Management Inc.	United States of America	-	85.4
HWH World Inc.	Delaware, United States of America	-	85.4
Alset F&B Holdings Pte. Ltd.	Singapore	74.6	85.4
Credas Capital Pte. Ltd.	Singapore	64.1	42.7	*
Credas Capital GmbH	Switzerland	64.1	-
Smart Reward Express Limited	Hong Kong	74.1	49.8	*
AHR Texas Two, LLC	United States of America	100	85.4
AHR Black Oak One, LLC	United States of America	85.4	85.4
Hapi Air Inc.	United States of America	-	92.7
AHR Texas Three, LLC	United States of America	100	85.4
Alset Capital Pte. Ltd.	Singapore	-	100
Hapi Cafe Korea Inc.	South Korea	74.6	85.4
Green Energy Inc.	United States of America	-	100
Green Energy Management Inc.	United States of America	-	100
Alset Metaverse Inc.	United States of America	-	97.2

Alset Management Group Inc.	United States of America	77	83.4
Alset Acquisition Sponsor, LLC	United States of America	93.5	93.4
Alset Capital Acquisition Corp. (now known as HWH International Inc.)	Delaware, United States of America	53.7	23.4
Alset Spac Group Inc.	United States of America	93.5	93.4
Hapi Travel Pte. Ltd.	Singapore	74.6	85.4
Hapi WealthBuilder Pte. Ltd.	Singapore	74.6	85.4
Alset eVehicle Pte. Ltd. (f.k.a. Alset Mining Pte. Ltd.)	Singapore	85.5	85.4
HWH Marketplace Pte. Ltd.	Singapore	74.6	85.4
HWH International Inc.	Nevada, United States of America	74.6	85.4
Hapi Cafe SG Pte. Ltd.	Singapore	74.6	85.4
Alset Reits Inc.	United States of America	100	100
HWH Merger Sub, Inc.	United States of America	53.7	-
Alset Home REIT Inc.	United States of America	-	100
Hapi Metaverse Inc.	Texas, United States of America	99.6	99.7
Hapi Cafe Limited	Hong Kong	99.6	99.7
MOC HK Limited	Hong Kong	99.6	99.7
AHR Texas Four, LLC	United States of America	100	100
Alset F&B (PLQ) Pte. Ltd.	Singapore	74.6	85.4
NewRetail-AI Inc.	United States of America	99.6	-
Hapi Acquisition Pte. Ltd.	Singapore	99.6	-
Hapi Travel Limited	Hong Kong	99.6	-
Shenzhen Leyouyou Catering Management Co., Ltd.	China	99.6	-
Dongguan Leyouyou Catering Management Co., Ltd.	China	99.6	-
GuangZhou Leyouyou Catering Management Co., Ltd	China	99.6	-
Robot Ai Trade Pte. Ltd.	Singapore	85.5	-

* 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.

During the year ended December 31, 2023, the Company disposed of few subsidiaries which had no or very minimal activities. The disposal of these entities had immaterial effect on the Company’s consolidated financial statements.

SCHEDULE OF UNAUDITED FINANCIAL INFORMATION

The following table presents summarized unaudited financial information for APB.

	Summarized Financial Information
	Assets		Liabilities		Net Income (Loss)
December 31, 2023		18,057,196		309,066		(65,624,948	)
December 31, 2022		54,835,272		316,826		2,235,532