ASSETS MEASURED AT FAIR VALUE (Tables)
|
6 Months Ended |
Jun. 30, 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 June 30, 2026 and December 31, 2025:
SCHEDULE OF FINANCIAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS
| | |
Fair Value Measurement Using | | |
Amount at | |
| | |
Level 1 | | |
Level 2 | | |
Level 3 | | |
Fair Value | |
| June 30, 2026 | |
| | | |
| | | |
| | | |
| | |
| Assets | |
| | | |
| | | |
| | | |
| | |
| Investment Securities- Fair Value Option | |
$ | 2,337,114 | | |
$ | 249,845 | | |
$ | - | | |
$ | 2,586,959 | |
| Investment Securities- Trading | |
| 11,973,659 | | |
| 299,570 | | |
| - | | |
| 12,273,229 | |
| Warrants – HIPH | |
| - | | |
| - | | |
| 973 | | |
| 973 | |
| Warrants - VEII | |
| - | | |
| - | | |
| - | | |
| - | |
| Warrants - SHRG | |
| - | | |
| 55 | | |
| - | | |
| 55 | |
| Warrants - DSS | |
| - | | |
| 2,464,394 | | |
| - | | |
| 2,464,394 | |
| Convertible Loan Receivable - VEII | |
| - | | |
| 545,788 | | |
| - | | |
| 545,788 | |
| Convertible Loan Receivable - SHRG | |
| - | | |
| 1,761,148 | | |
| - | | |
| 1,761,148 | |
| Total Assets at Fair Value | |
$ | 14,310,773 | | |
$ | 5,320,800 | | |
$ | 973 | | |
$ | 19,632,546 | |
| | |
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 June 30, 2026 and December 31, 2025, respectively.
SCHEDULE OF FAIR VALUE OF EQUITY SECURITY INVESTMENT
| | |
Share price | | |
| | |
Market Value | | |
|
| | |
6/30/2026 | | |
Shares | | |
6/30/2026 | | |
Valuation |
| | |
| | |
| | |
| | |
|
| DSS (Related Party) | |
$ | 0.590 | | |
| 3,961,210 | | |
$ | 2,337,114 | | |
Investment in Securities at Fair Value – Related Party |
| | |
| | | |
| | | |
| | | |
|
| Trading Stocks | |
| | | |
| | | |
$ | 11,973,659 | | |
Investment in Securities at Fair Value |
| | |
| | | |
| | | |
| | | |
|
| | |
| Total Level 1 Equity Securities | | |
$ | 14,310,773 | | |
|
| | |
| | | |
| | | |
| | | |
|
| 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) | |
$ | 0.000 | | |
| 21,179,275 | | |
| - | | |
Investment in Securities at Fair Value – Related Party |
| | |
| | | |
| | | |
| | | |
|
| HIPH World (Related Party) | |
$ | 0.001 | | |
| 354,039,000 | | |
$ | 247,827 | | |
Investment in Securities at Fair Value – Related Party |
| | |
| | | |
| | | |
| | | |
|
| Sharing Services (Related Party) | |
$ | 0.022 | | |
| 89,732 | | |
$ | 1,974 | | |
Investment in Securities at Fair Value – Related Party |
| | |
| | | |
| | | |
| | | |
|
| Trading Stocks | |
| | | |
| | | |
$ | 299,570 | | |
Investment in Securities at Fair Value |
| | |
| | | |
| | | |
| | | |
|
| | |
| Total
Level 2 Equity Securities | | |
$ | 549,415 | | |
|
| | |
| | | |
| | | |
| | | |
|
| Nervotec | |
| N/A
| | |
| 1,666 | | |
$ | - | | |
Investment in Securities at Cost |
| UBeauty | |
| N/A
| | |
| 3,600 | | |
$ | 16,564 | | |
Investment in Securities at Cost |
| Ideal Food and Beverages | |
| N/A
| | |
| 38,000 | | |
$ | 14,689 | | |
Investment in Securities at Cost |
| HapiTravel Holding | |
| N/A
| | |
| 19,000 | | |
$ | 147 | | |
Investment in Securities at Cost |
| AES Group Co. Ltd. | |
| N/A | | |
| 398 | | |
$ | 1,291 | | |
Investment in Securities at Cost |
| | |
| Total
Equity Securities | | |
$ | 14,892,879 | | |
|
| |
|
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 six months ended June 30, 2026 and 2025:
SCHEDULE OF CHANGE IN FAIR VALUE
| | |
Total | |
| Balance at January 1, 2026 | |
$ | 973 | |
| Total Gains | |
| - | |
| Balance at March 31, 2026 | |
$ | 973 | |
| Total Gains | |
| - | |
| Balance at June 30, 2026 | |
$ | 973 | |
| | |
Total | |
| Balance at January 1, 2025 | |
$ | 973 | |
| Total Gains | |
| - | |
| Balance at March 31, 2025 | |
$ | 973 | |
| Total Gains | |
| - | |
| Balance at June 30, 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 June 30, 2026 and December 31, 2025 was calculated using a Black-Scholes
valuation model valued with the following weighted average assumptions:
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS
| | |
June 30, 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 | |
| 4.06 | | |
| 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 June 30, 2026, and December 31, 2025 was calculated using a Black-Scholes
valuation model valued with the following weighted average assumptions:
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS
| | |
June 30, 2026 | | |
December 31, 2025 | |
| | |
| | |
| |
| Stock price | |
$ | 0.0000 | | |
$ | 0.0005 | |
| Exercise price | |
$ | 0.1770 | | |
$ | 0.1770 | |
| Risk free interest rate | |
| 6.75 | % | |
| 6.75 | % |
| Annualized volatility | |
| 439.41 | % | |
| 446.80 | % |
| Dividend Yield | |
$ | 0.00 | | |
$ | 0.00 | |
| Year to maturity | |
| 2.18 | | |
| 2.68 | |
|
| SHRG Warrants [Member] |
|
| Financial Instruments Owned and Pledged as Collateral [Line Items] |
|
| SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS |
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS
| | |
June 30, 2026 | | |
December 31, 2025 | |
| | |
| | |
| |
| Stock price | |
$ | 0.0222 | | |
$ | 0.0230 | |
| Exercise price | |
$ | 1.6800 | | |
$ | 1.6800 | |
| Risk free interest rate | |
| 4.18 | % | |
| 3.56 | % |
| Annualized volatility | |
| 410.27 | % | |
| 390.99 | % |
| Dividend Yield | |
$ | 0.00 | | |
$ | 0.00 | |
| Year to maturity | |
| 2.72 | | |
| 3.21 | |
|
| SHRG Warrants Two [Member] |
|
| Financial Instruments Owned and Pledged as Collateral [Line Items] |
|
| SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS |
SCHEDULE OF SIGNIFICANT INPUTS AND ASSUMPTIONS
| | |
June 30, 2026 | | |
December 31, 2025 | |
| | |
| | |
| |
| Stock price | |
$ | 0.0222 | | |
$ | 0.0230 | |
| Exercise price | |
$ | 0.8500 | | |
$ | 0.8500 | |
| Risk free interest rate | |
| 3.93 | % | |
| 3.49 | % |
| Annualized volatility | |
| 410.27 | % | |
| 390.99 | % |
| Dividend Yield | |
$ | 0.00 | | |
$ | 0.00 | |
| Year to maturity | |
| 1.75 | | |
| 2.25 | |
|