SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

SCHEDULE OF SUBSIDIARIES

The Company’s consolidated financial statements include the financial positions, results of operations and cash flows of the following entities as of December 31, 2025 and 2024, as follows:

Name of subsidiary	State or other jurisdiction of incorporation or	Attributable interest as of,
consolidated under AEI	organization	December 31, 2025			December 31, 2024
		%			%
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		85.8			85.7
Singapore Construction & Development Pte. Ltd.	Singapore		85.8			85.7
Singapore Construction Pte. Ltd.	Singapore		85.8			85.7
Global BioMedical Pte. Ltd.	Singapore		85.8			85.7
Health Wealth Happiness Pte. Ltd.	Singapore		62.5			81.1
SeD Capital Pte. Ltd.	Singapore		85.8			85.7
LiquidValue Asset Management Pte. Ltd.	Singapore		85.8			85.7
Alset Solar Limited	Hong Kong		85.8			85.7
Alset F&B One Pte. Ltd.	Singapore		72.5			73.0
BMI Capital Partners International Limited	Hong Kong		85.8			85.7
SeD Perth Pty Ltd	Australia		85.8			85.7
SeD Intelligent Home Inc.	United States of America		85.8			85.7
Winning Catering Group, Inc. (f.k.a. LiquidValue Development Inc.)	United States of America		85.8			85.7
Alset EHome Inc.	United States of America		85.8			85.7
SeD USA, LLC	United States of America		85.8			85.7
150 Black Oak GP, Inc.	United States of America		85.8			85.7
SeD Development USA Inc.	United States of America		85.8			85.7
150 CCM Black Oak, Ltd.	United States of America		85.8			85.7
SeD Texas Home, LLC	United States of America		100			100
SeD Ballenger, LLC	United States of America		85.8			85.7
SeD Maryland Development, LLC	United States of America		71.6			71.6
SeD Development Management, LLC	United States of America		72.9			72.8
Hapi Metaverse Inc.	United States of America		99.6			99.6
HotApp BlockChain Pte. Ltd.	Singapore		99.6			99.6
HotApp International Limited	Hong Kong		99.6			99.6
UBeauty Limited	Hong Kong		85.8			85.7
HWH World Inc.	South Korea		-			81.1
BioHealth Water Inc.	United States of America		85.8			85.7
Hapi Robot Pte. Ltd.	Singapore		85.8			85.7
American Home REIT Inc.	United States of America		100			100
Hapi Cafe Inc.	Texas, United States of America		62.5			81.1
HWH (S) Pte. Ltd.	Singapore		85.8			85.7
LiquidValue Development Pte. Ltd.	Singapore		100			100
LiquidValue Development Limited	Hong Kong		100			100
Alset F&B Holdings Pte. Ltd.	Singapore		62.5			81.1
Credas Capital Pte. Ltd.	Singapore		64.3			64.2
Credas Capital GmbH	Switzerland		64.3			64.2
Smart Reward Express Limited	Hong Kong		99.6			49.8	*
AHR Texas Two, LLC	United States of America		100			100
AHR Black Oak One, LLC	United States of America		85.8			85.7
AHR Texas Three, LLC	United States of America		100			100
Hapi Cafe Korea Inc.	South Korea		62.5			81.1
Alset Acquisition Sponsor, LLC	United States of America		93.6			93.5
HWH International Inc.	Delaware, United States of America		-	**		81.1
Alset Spac Group Inc.	United States of America		93.6			93.5
Hapi WealthBuilder Pte. Ltd.	Singapore		62.5			81.1
Hapi iRobot Pte. Ltd.	Singapore		62.5			81.1
HWH International Inc.	Nevada, United States of America		62.5			81.1
Hapi Cafe SG Pte. Ltd.	Singapore		62.5			81.1
Hapi Cafe Limited	Hong Kong		99.6			99.6
Hapi Group HK Limited	Hong Kong		99.6			99.6
AHR Texas Four, LLC	United States of America		100			100
Alset F&B (PLQ) Pte. Ltd.	Singapore		-			81.1
Hapi Robot Service Pte. Ltd.	Singapore		99.6			99.6
Guangdong LeFu Wealth Investment Consulting Co., Ltd.	China		99.6			99.6
Dongguan Leyouyou Catering Management Co., Ltd.	China		99.6			99.6
Robot Ai Trade Pte. Ltd.	Singapore		-			85.7
Ketomei Pte. Ltd.	Singapore		34.8	*		39.7	*
Hapi MarketPlace Inc.	United States of America		-			81.1
Hapi Café Co., Ltd.	Taiwan		99.6			99.6
Hapi Home Inc.	United States of America		-			81.1
Hapi Robot Inc.	United States of America		64.8			72.3
Hapi Café Sdn. Bhd.	Malaysia		62.5			81.1
L.E.H. Insurance Group, LLC	United States of America		62.5			-
Hapi Wealth Builder Limited	Hong Kong		62.5			-
LVD Merger Corp.	United States of America		85.8			-
Alset Real Estate Holdings Inc.	United States of America		85.8			-
New Energy Asia Pacific Inc.	United States of America		100			-
Alset Robot Inc.	United States of America		68.2			-

* 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.

** On November 14, 2025, HWH International Inc. (a Delaware company) completed a merger pursuant to which the Delaware parent merged with and into its wholly owned Nevada subsidiary, with the Nevada entity surviving. As a result, HWH International Inc., a Nevada corporation, is the successor issuer under Rule 12g-3 of the Securities Exchange Act of 1934.