Notes Receivable	6 Months Ended
Jun. 30, 2026
Receivables [Abstract]
Notes Receivable	5. Notes Receivable Note 1 On May 14, 2021, DSS Pure Air, Inc. a subsidiary of the Company entered a convertible promissory note (“Note 1”) with Puradigm, Inc. (“Puradigm”), a company registered in the state of Texas. Note 1 has an aggregate principal balance up to $5,000,000, to be funded at the request of Puradigm. Note 1, which incurs interest at a rate of 6.65% due quarterly, had a maturity date of May 1, 2023. Note 1 contains an optional conversion clause that allows the Company to convert all, or a portion of all, into newly issued member units of Puradigm with the maximum principal amount equal to 18% of the total equity position of Puradigm at conversion. The outstanding principal and interest as of June 30, 2026 and December 31, 2025, approximated $5,544,000. As of June 30, 2026 and December 31, 2025 this note is in default and the Company has a reserve of $5,544,000 against the principal and interest outstanding. Note 2 On March 2, 2022, APF and WUURII Commerce, Inc. (“WUURII”), a corporation organized under the laws of the Republic of Korea entered into a promissory note (“WUURII Note”). Under the terms of WUURRI Note, APF at its discretion, may lend up to the principal sum of $893,000 with an interest rate of 8%, and matured in March 2024 and was extended to April 2025, with interest payable quarterly. The outstanding principal and interest at June 30, 2026, and December 31, 2025 is $465,000 and $465,000, respectively. This loan is currently in default and as of June30, 2026 the Company has a reserve of $465,000 against the principal and interest outstanding. Note 3 On May 9, 2022, DSS PureAir and Puradigm entered into a promissory note (“Puradigm Note 1”) in the principal sum of $210,000 with interest of 10%, is due in three quarterly installments beginning on August 9, 2022, with the first two payment consisting of interest only. All unpaid principal and interest are due on February 9, 2023. This loan is currently in default. The outstanding principal and interest at June 30, 2026 and December 31, 2025 approximates $224,000. This note was fully reserved for as of June 30, 2026 and December 31, 2025. Note 4, related party BMI Capital International LLC. (“BMIC LLC”), a related party, entered into a promissory note (“BMIC Note 1”) in the principal sum of $100,000 with interest of 8%, is due in three quarterly installments beginning on September 14, 2022. All unpaid principal and interest was due on August 29, 2025. The outstanding principal and interest at June 30, 2026 and December 31, 2025 approximated $86,000 and was fully reserved for as of June 30, 2026 and December 31, 2025. DSS owns 24.9% of the outstanding common shares of BMIC LLC. Note 5, related party On May 8, 2023, DSS Financial Management Inc and BMIC LLC entered into a promissory note (“BMIC Note 2”) in the principal sum of $102,000 with interest at the prime rate plus 2% with a maturity date of May 7, 2026. The outstanding principal and interest at June 30, 2026, and December 31, 2025 approximated $110,000, and was fully reserved for as of June 30, 2026 and December 31, 2025. DSS owns 24.9% of the outstanding common shares of BMIC LLC. Note 6, related party On July 26, 2022, APF and VEII, Inc. (“VEII”) entered into a promissory note (“Note 6”) in the principal sum of $1,000,000 with interest of 8% with all unpaid principal and interest due on July 26, 2024. This note was amended so that all unpaid principal and interest is due July 26, 2025. The outstanding principal and interest as of June 30, 2026 and December 31, 2025 approximates $917,000. This note was fully reserved for as of June 30, 2026 and December 31, 2025. Heng Fai Ambrose Chan, the Chairman of DSS, Inc is also the on the board of directors of VEII. Note 7 On February 19, 2021, Impact BioMedical, Inc, entered into a promissory note (“Note 7”) with an individual. The Company loaned the principal sum of $206,000, with interest at a rate of 6.5%, and maturity date of August 19, 2022 later amended to February 19, 2026. Monthly payments are due on the twenty-first day of each month and continuing each month thereafter until February 19, 2026. This note is secured by certain real property situated in Collier County, Florida. The outstanding principal and interest as of June 30, 2026, and December 31, 2025 was approximately $198,000 and $198,000, respectively. As of June 30, 2026, approximately $198,000 is classified in Current notes receivable. As of December 31, 2025, $198,000 is classified in Current notes receivable on the accompanying consolidated balance sheet. The maturity date of this note is currently being renegotiated. Note 8 On March 31, 2023, DSS Biohealth Security, Inc and an individual entered into a promissory note (“Note 8”) in the principal sum of $140,000 and interest rate floating daily to Wall Street Journal Prime rate per annum with the total outstanding principal and interest due at the maturity date of March 31, 2025. As of June 30, 2026 and December 31, 2025, the outstanding principal and interest approximated $135,000. This balance was fully reserved for as of June 30, 2026 and December 31, 2025. Note 9 On August 29, 2024, APF entered into a promissory note (“Note 9”) with WestPark. Note has a principal balance of $459,000. Note 9, which incurs interest at a rate of 10.0% with principal and interest due at the maturity date of April 27, 2026. As of June 30, 2026, the outstanding principal and interest approximates $231,000, which is classified as Current notes receivable on the accompanying consolidated balance sheet. As of December 31, 2025, the outstanding principal and interest approximates $237,000, which is classified as Current notes receivable on the accompanying consolidated balance sheet. The maturity date of this note is currently being renegotiated. Note 10 On April 16, 2026, the Company, entered into a promissory note (“Note 10”) with an individual. The Company loaned the principal sum of $25,000, with interest at a rate of 6.75%, and maturity date of April 16, 2027 at which time all outstanding principal and interest is due. This loan is secured by certain stock in BMI Financial Group, Inc. The outstanding principal and interest as of June 30, 2026, and December 31, 2025 was approximately $25,000 and $0, respectively. As of June 30, 2026, approximately $25,000 is classified in Current notes receivable. Note 11 On June 23, 2026, the Company, entered into a promissory note (“Note 11”) with an individual. The Company loaned the principal sum of $25,000, with interest at a rate of 6.75%, and maturity date of June 23, 2027 at which time all outstanding principal and interest is due. This loan is secured by certain stock in BMI Financial Group, Inc. The outstanding principal and interest as of June 30, 2026, and December 31, 2025 was approximately $25,000 and $0, respectively. As of June 30, 2026, approximately $25,000 is classified in Current notes receivable.

Notes Receivable

6 Months Ended

Jun. 30, 2026

5. Notes Receivable

Note 1

On May 14, 2021, DSS Pure Air, Inc. a subsidiary of the Company entered a convertible promissory note (“Note 1”) with Puradigm, Inc. (“Puradigm”), a company registered in the state of Texas. Note 1 has an aggregate principal balance up to $5,000,000, to be funded at the request of Puradigm. Note 1, which incurs interest at a rate of 6.65% due quarterly, had a maturity date of May 1, 2023. Note 1 contains an optional conversion clause that allows the Company to convert all, or a portion of all, into newly issued member units of Puradigm with the maximum principal amount equal to 18% of the total equity position of Puradigm at conversion. The outstanding principal and interest as of June 30, 2026 and December 31, 2025, approximated $5,544,000. As of June 30, 2026 and December 31, 2025 this note is in default and the Company has a reserve of $5,544,000 against the principal and interest outstanding.

Note 2

On March 2, 2022, APF and WUURII Commerce, Inc. (“WUURII”), a corporation organized under the laws of the Republic of Korea entered into a promissory note (“WUURII Note”). Under the terms of WUURRI Note, APF at its discretion, may lend up to the principal sum of $893,000 with an interest rate of 8%, and matured in March 2024 and was extended to April 2025, with interest payable quarterly. The outstanding principal and interest at June 30, 2026, and December 31, 2025 is $465,000 and $465,000, respectively. This loan is currently in default and as of June30, 2026 the Company has a reserve of $465,000 against the principal and interest outstanding.

Note 3

On May 9, 2022, DSS PureAir and Puradigm entered into a promissory note (“Puradigm Note 1”) in the principal sum of $210,000 with interest of 10%, is due in three quarterly installments beginning on August 9, 2022, with the first two payment consisting of interest only. All unpaid principal and interest are due on February 9, 2023. This loan is currently in default. The outstanding principal and interest at June 30, 2026 and December 31, 2025 approximates $224,000. This note was fully reserved for as of June 30, 2026 and December 31, 2025.

Note 4, related party

BMI Capital International LLC. (“BMIC LLC”), a related party, entered into a promissory note (“BMIC Note 1”) in the principal sum of $100,000 with interest of 8%, is due in three quarterly installments beginning on September 14, 2022. All unpaid principal and interest was due on August 29, 2025. The outstanding principal and interest at June 30, 2026 and December 31, 2025 approximated $86,000 and was fully reserved for as of June 30, 2026 and December 31, 2025. DSS owns 24.9% of the outstanding common shares of BMIC LLC.

Note 5, related party

On May 8, 2023, DSS Financial Management Inc and BMIC LLC entered into a promissory note (“BMIC Note 2”) in the principal sum of $102,000 with interest at the prime rate plus 2% with a maturity date of May 7, 2026. The outstanding principal and interest at June 30, 2026, and December 31, 2025 approximated $110,000, and was fully reserved for as of June 30, 2026 and December 31, 2025. DSS owns 24.9% of the outstanding common shares of BMIC LLC.

Note 6, related party

On July 26, 2022, APF and VEII, Inc. (“VEII”) entered into a promissory note (“Note 6”) in the principal sum of $1,000,000 with interest of 8% with all unpaid principal and interest due on July 26, 2024. This note was amended so that all unpaid principal and interest is due July 26, 2025. The outstanding principal and interest as of June 30, 2026 and December 31, 2025 approximates $917,000. This note was fully reserved for as of June 30, 2026 and December 31, 2025. Heng Fai Ambrose Chan, the Chairman of DSS, Inc is also the on the board of directors of VEII.

Note 7

On February 19, 2021, Impact BioMedical, Inc, entered into a promissory note (“Note 7”) with an individual. The Company loaned the principal sum of $206,000, with interest at a rate of 6.5%, and maturity date of August 19, 2022 later amended to February 19, 2026. Monthly payments are due on the twenty-first day of each month and continuing each month thereafter until February 19, 2026. This note is secured by certain real property situated in Collier County, Florida. The outstanding principal and interest as of June 30, 2026, and December 31, 2025 was approximately $198,000 and $198,000, respectively. As of June 30, 2026, approximately $198,000 is classified in Current notes receivable. As of December 31, 2025, $198,000 is classified in Current notes receivable on the accompanying consolidated balance sheet. The maturity date of this note is currently being renegotiated.

Note 8

On March 31, 2023, DSS Biohealth Security, Inc and an individual entered into a promissory note (“Note 8”) in the principal sum of $140,000 and interest rate floating daily to Wall Street Journal Prime rate per annum with the total outstanding principal and interest due at the maturity date of March 31, 2025. As of June 30, 2026 and December 31, 2025, the outstanding principal and interest approximated $135,000. This balance was fully reserved for as of June 30, 2026 and December 31, 2025.

Note 9

On August 29, 2024, APF entered into a promissory note (“Note 9”) with WestPark. Note has a principal balance of $459,000. Note 9, which incurs interest at a rate of 10.0% with principal and interest due at the maturity date of April 27, 2026. As of June 30, 2026, the outstanding principal and interest approximates $231,000, which is classified as Current notes receivable on the accompanying consolidated balance sheet. As of December 31, 2025, the outstanding principal and interest approximates $237,000, which is classified as Current notes receivable on the accompanying consolidated balance sheet. The maturity date of this note is currently being renegotiated.

Note 10

On April 16, 2026, the Company, entered into a promissory note (“Note 10”) with an individual. The Company loaned the principal sum of $25,000, with interest at a rate of 6.75%, and maturity date of April 16, 2027 at which time all outstanding principal and interest is due. This loan is secured by certain stock in BMI Financial Group, Inc. The outstanding principal and interest as of June 30, 2026, and December 31, 2025 was approximately $25,000 and $0, respectively. As of June 30, 2026, approximately $25,000 is classified in Current notes receivable.

Note 11

On June 23, 2026, the Company, entered into a promissory note (“Note 11”) with an individual. The Company loaned the principal sum of $25,000, with interest at a rate of 6.75%, and maturity date of June 23, 2027 at which time all outstanding principal and interest is due. This loan is secured by certain stock in BMI Financial Group, Inc. The outstanding principal and interest as of June 30, 2026, and December 31, 2025 was approximately $25,000 and $0, respectively. As of June 30, 2026, approximately $25,000 is classified in Current notes receivable.