v3.26.1
ASSETS MEASURED AT FAIR VALUE (Tables)
 3 Months Ended
Mar. 31, 2026
Financial Instruments Owned and Pledged as Collateral [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 condensed consolidated balance sheet as of March 31, 2026 and December 31, 2025:

 

 

   Fair Value Measurement Using   Amount at 
   Level 1   Level 2   Level 3   Fair Value 
March 31, 2026                    
Assets                    
Investment Securities- Fair Value Option  $3,287,804   $83,433   $-   $3,371,237 
Investment Securities- Trading   8,821,808    370,906    -    9,192,714 
Warrants – HIPH   -    -    973    973 
Warrants - VEII   -    18,227    -    18,227 
Warrants - SHRG   -    54    -    54 
Warrants - DSS   -    2,951,588    -    2,951,588 
Convertible Loan Receivable - VEII   -    550,492    -    550,492 
Convertible Loan Receivable - SHRG   -    1,683,902    -    1,683,902 
Total Assets at Fair Value  $12,109,612   $5,658,601   $973   $17,769,187 

 

   Fair Value Measurement Using   Amount at 
   Level 1   Level 2   Level 3   Fair Value 
December 31, 2025                    
Assets                    
Investment Securities- Fair Value Option  $3,683,925   $48,115   $-   $3,732,040 
Investment Securities- Trading   14,264,655    418,605    -    14,683,260 
Warrants - HIPH   -    -    973    973 
Warrants - VEII   -    18,301    -    18,301 
Warrants- SHRG   -    87    -    87 
Convertible Loan Receivable - VEII   -    517,275    -    517,275 
Convertible Loan Receivable - SHRG   -    1,736,829    -    1,736,829 
Total Investment in Securities at Fair Value  $17,948,580   $2,739,211   $973   $20,688,764 
SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT

The following chart shows details of the fair value of equity security investment at March 31, 2026 and December 31, 2025, respectively.

 

   Share price       Market Value    
   3/31/2026   Shares   3/31/2026   Valuation
                
DSS (Related Party)  $0.830    3,961,210   $3,287,804   Investment in Securities at Fair Value – Related Party
                   
Trading Stocks            $8,821,808   Investment in Securities at Fair Value
                   
    Total Level 1 Equity Securities    $12,109,612    
                   
AMBS  $0.000    20,000,000   $-   Investment in Securities at Fair Value
                   
Holista  $0.043    1,000   $43   Investment in Securities at Fair Value
                   
Value Exchange (Related Party)  $0.001    21,179,275   $10,590   Investment in Securities at Fair Value – Related Party
                   
HIPH World (Related Party)  $0.000    354,039,000   $70,808   Investment in Securities at Fair Value – Related Party
                   
Sharing Services (Related Party)  $0.022    89,732   $1,992   Investment in Securities at Fair Value – Related Party
                   
Trading Stocks            $370,906   Investment in Securities at Fair Value
                   
    Total Level 2 Equity Securities    $454,339    
                   
Nervotec   N/A    1,666   $-   Investment in Securities at Cost
UBeauty   N/A    3,600   $16,580   Investment in Securities at Cost
Ideal Food and Beverages   N/A    38,000   $14,728   Investment in Securities at Cost
HapiTravel Holding   N/A    19,000   $147   Investment in Securities at Cost
AES Group Co. Ltd.   N/A    398   $1,313   Investment in Securities at Cost
    Total Equity Securities    $12,596,719    

 

 

   Share price       Market Value    
   12/31/2025   Shares   12/31/2025   Valuation
                
DSS (Related Party)  $0.930    3,961,210   $3,683,925   Investment in Securities at Fair Value – Related Party
                   
Trading Stocks            $14,264,655   Investment in Securities at Fair Value
                   
    Total Level 1 Equity Securities   $17,948,580    
                   
AMBS  $0.000    20,000,000   $-   Investment in Securities at Fair Value
                   
Holista  $0.057    1,000   $57   Investment in Securities at Fair Value
                   
Value Exchange (Related Party)  $0.001    21,179,275   $10,590   Investment in Securities at Fair Value – Related Party
                   
Sharing Services (Related Party)  $0.023    89,732   $2,064   Investment in Securities at Fair Value – Related Party
                   
HIPH World (Related Party)  $0.000    354,039,000   $35,404   Investment in Securities at Fair Value – Related Party
                   
Trading Stocks            $418,605   Investment in Securities at Fair Value
                   
    Total Level 2 Equity Securities   $466,720    
                  
Nervotec   N/A    1,666   $-   Investment in Securities at Cost
UBeauty   N/A    3,600   $16,696   Investment in Securities at Cost
Ideal Food and Beverages   N/A    19,000   $-   Investment in Securities at Cost
HapiTravel Holding   N/A    19,000   $148   Investment in Securities at Cost
AES Group Co. Ltd.   N/A    398   $1,382   Investment in Securities at Cost
                   
    Total Equity Securities   $18,433,526    
Sharing Services Convertible Note [Member]  
Financial Instruments Owned and Pledged as Collateral [Line Items]  
SCHEDULE OF CHANGE IN FAIR VALUE

The table below provides a summary of the changes in fair value which are recorded as other comprehensive 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 three months ended March 31, 2026 and 2025:

 

   Total 
Balance at January 1, 2026  $973 
Total Gains   - 
Balance at March 31, 2026  $973 

 

   Total 
Balance at January 1, 2025  $973 
Total Gains   - 
Balance at March 31, 2025  $973 
HIPH World Inc. [Member]  
Financial Instruments Owned and Pledged as Collateral [Line Items]  
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS

The fair value of the HIPH warrants under level 3 category as of March 31, 2026 and December 31, 2025 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions:

 

   March 31, 2026   December 31, 2025 
         
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   4.31    4.56 
VEII Warrants [Member]  
Financial Instruments Owned and Pledged as Collateral [Line Items]  
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS

The fair value of the VEII warrants under level 2 category as of March 31, 2026, and December 31, 2025 was calculated using a Black-Scholes valuation model valued with the following weighted average assumptions:

 

   March 31, 2026   December 31, 2025 
         
Stock price  $0.0005   $0.0005 
Exercise price  $0.1770   $0.1770 
Risk free interest rate   6.75%   6.75%
Annualized volatility   441.33%   446.80%
Dividend Yield  $0.00   $0.00 
Year to maturity   2.43    2.68 
SHRG Warrants [Member]  
Financial Instruments Owned and Pledged as Collateral [Line Items]  
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS

 

   March 31, 2026   December 31, 2025 
         
Stock price  $0.0222   $0.0230 
Exercise price  $1.6800   $1.6800 
Risk free interest rate   3.81%   3.56%
Annualized volatility   403.62%   390.99%
Dividend Yield  $0.00   $0.00 
Year to maturity   2.97    3.21 
SHRG Warrants Two [Member]  
Financial Instruments Owned and Pledged as Collateral [Line Items]  
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS

 

   March 31, 2026   December 31, 2025 
         
Stock price  $0.0222   $0.0230 
Exercise price  $0.8500   $0.8500 
Risk free interest rate   3.79%   3.49%
Annualized volatility   403.62%   390.99%
Dividend Yield  $0.00   $0.00 
Year to maturity   2.00    2.25