INVESTMENTS MEASURED AT FAIR VALUE (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of Investments [Line Items]

SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS

Financial assets measured at fair value on a recurring basis are summarized below and disclosed on the consolidated balance sheets as of December 31, 2024 and 2023:

	Fair Value Measurement Using						Amount at
	Level 1		Level 2		Level 3		Fair Value
December 31, 2024
Assets
Investment Securities- Fair Value Option	$	3,565,089	$	7,463,324	$	-	$	11,028,413
Investment Securities- Trading		2,612,293		2,061,230		-		4,673,523
Warrants - APW		-		-		973		973
Warrants - VEII		-		1,299,973		-		1,299,973
Warrants - SHRG		-		13,272		-		13,272
Convertible Loan Receivable - VEII		-		569,630		-		569,630
Convertible Loan Receivable - SHRG		-		1,212,746		-		1,212,746
Total Investment in Securities at Fair Value	$	6,177,382	$	12,620,175	$	973	$	18,798,530

	Fair Value Measurement Using						Amount at
	Level 1		Level 2		Level 3		Fair Value
December 31, 2023
Assets
Investment Securities- Fair Value Option	$	7,537,472	$	2,100,720	$	-	$	9,638,192
Investment Securities- Trading		35,036		1,779,601		-		1,814,637
Convertible Note Receivable		-		-		77,307		77,307
Warrants - APW		-		-		430		430
Warrants - VEII		-		2,487,854		-		2,487,854
Convertible Loan Receivable - VEII		-		1,207,627				1,207,627
Total Investment in Securities at Fair Value	$	7,572,508	$	7,575,802	$	77,737	$	15,226,047

SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT

	Share price				Market Value
	12/31/2024		Shares		12/31/2024		Valuation
DSS (Related Party)*	$	0.900		3,961,210	$	3,565,089	Investment in Securities at Fair Value
Trading Stock					$	2,612,293	Investment in Securities at Fair Value
		Total Level 1 Equity Securities			$	6,177,382
Holista	$	0.008		1,000	$	8	Investment in Securities at Fair Value
New Electric CV (Related Party)	$	0.000		354,039,000	$	0	Investment in Securities at Fair Value
AMBS	$	0.000		20,000,000	$	0	Investment in Securities at Fair Value
Value Exchange (related Party)	$	0.035		21,179,275	$	749,746	Investment in Securities at Fair Value
Sharing Services (Related Party)**	$	1.000		89,732	$	89,732	Investment in Securities at Fair Value
Impact BioMedical (Related Party)	$	1.450		4,568,165	$	6,623,838	Investment in Securities at Fair Value
Trading Stock					$	2,061,230	Investment in Securities at Fair Value
		Total Level 2 Equity Securities			$	9,524,554
Nervotech		N/A		1,666	$	589	Investment in Securities at Cost
K Beauty		N/A		3,600	$	16,733	Investment in Securities at Cost
Ideal Food and Beverages		N/A		19,000	$	0	Investment in Securities at Cost
HapiTravel Holding		N/A		19,000	$	140	Investment in Securities at Cost
		Total Equity Securities			$	15,719,398

	Share price				Market Value
	12/31/2023		Shares		12/31/2023		Valuation
DSS (Related Party)*	$	2.400		3,140,613	$	7,537,472	Investment in Securities at Fair Value
Trading Stock					$	35,036	Investment in Securities at Fair Value
		Total Level 1 Equity Securities			$	7,572,508
Holista	$	0.007		36,159,845	$	246,556	Investment in Securities at Fair Value
New Electric CV (Related Party)	$	0.000		354,039,000	$	0	Investment in Securities at Fair Value
AMBS	$	0.001		20,000,000	$	10,000	Investment in Securities at Fair Value
Value Exchange (related Party)	$	0.067		21,179,275	$	1,429,602	Investment in Securities at Fair Value
Sharing Services (Related Party)**	$	4.620		89,732	$	414,562	Investment in Securities at Fair Value
Trading Stock					$	1,779,601	Investment in Securities at Fair Value
		Total Level 2 Equity Securities			$	3,880,321
Nervotech		N/A		1,666	$	37,876	Investment in Securities at Cost
K Beauty		N/A		3,600	$	16,636	Investment in Securities at Cost
		Total Equity Securities			$	11,507,341

* On January 4, 2024 DSS Inc. effected a reverse stock split of 1 for 20.

** On September 13, 2024 Sharing Services effected a reverse stock split of 1 for 1,400.

SCHEDULE OF SUMMARIZED UNAUDITED FINANCIAL INFORMATION OF EQUITY METHOD INVESTMENTS

The following table presents summarized unaudited financial information for our investments that we elected the fair value option that would otherwise be accounted for under the equity method of accounting.

	Summarized Financial Information
	Assets		Liabilities		Net Loss
December 31, 2024
APW*	$	864,000	$	1,049,000	$	(63,000	)
DSS*	$	142,657,000	$	72,979,000	$	(21,016,000	)
VEII*	$	6,844,729	$	10,744,581	$	(640,853	)
SHRG**	$	6,257,230	$	10,470,791	$	(2,869,424	)
December 31, 2023
APW	$	872,000	$	837,000	$	(594,000	)
Holista	$	3,893,309	$	4,737,129	$	(2,376,748	)
DSS	$	153,192,000	$	69,978,000	$	(77,524,000	)
VEII	$	5,218,993	$	8,548,823	$	(6,734,911	)
SHRG***	$	7,821,341	$	8,641,133	$	(6,364,992	)

*	Data derived from Financial Statement as of September 30, 2024, which was the latest available date source we could reach. 12-month Net Loss was estimated by adding one-third of 9-month Net Loss.
**	Data derived from Financial Statement as of September 30, 2024, which was the latest available date source we could reach. 12-month Net Loss was estimated by doubling the 6-month Net Loss.
***	Data derived from Financial Statement for the nine months ended December 31, 2023. 12-month Net Loss was estimated by adding one-third of 9-month Net Loss.

Sharing Services Convertible Note [Member]

Schedule of Investments [Line Items]

SCHEDULE OF CHANGE IN FAIR VALUE

The table below provides a summary of the changes in fair value which are recorded through other income (loss), including net transfers in and/or out of all financial assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the years ended December 31, 2024 and 2023:

	Total
Balance at January 1, 2023	$	416,164
Net gain		(338,427	)
Balance at December 31, 2023	$	77,737
Impairment		(77,307	)
Net gain		(543	)
Balance at December 31, 2024	$	973

APW Warrants [Member]

Schedule of Investments [Line Items]

SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS

The fair value of the APW warrants under level 3 category as of December 31, 2024 and 2023 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions:

	December 31, 2024			December 31, 2023
Stock Price	$	0.0001		$	0.0001
Exercise Price	$	0.001		$	0.001
Risk-free Interest Rate		4.62	%		4.62	%
Annualized volatility		869.4	%		869.4	%
Dividend Yield		0.00			0.00
Year to Maturity		5.56			6.56

VEII Warrants [Member]

Schedule of Investments [Line Items]

SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS

The fair value of the VEII warrants under level 3 category as of December 31, 2024 and 2023 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions:

	December 31, 2024			December 31, 2023
Stock Price	$	0.0354		$	0.0677
Exercise Price	$	0.1770		$	0.1770
Risk-free Interest Rate		7.50	%		8.50	%
Annualized volatility		458.92	%		275.85	%
Dividend Yield		0.00			0.00
Year to Maturity		3.68			4.68

SHRG Warrants [Member]

Schedule of Investments [Line Items]

SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS

The fair value of the SHRG warrants under level 2 category as of December 31, 2024, was calculated using binomial option pricing model valued with the following weighted average assumptions:

	December 31, 2024
Stock Price	$	1.0000
Exercise Price	$	1.6800
Risk-free Interest Rate		4.34	%
Annualized volatility		204.14	%
Dividend Yield		0.00
Year to Maturity		4.21