XML 102 R34.htm IDEA: XBRL DOCUMENT
v3.26.1

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Income Tax Disclosure [Abstract] |
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) | The components of income tax expense and the effective tax rates for the years ended December 31, 2025 and 2024 are as follows: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT)
|  | 2025 |  |  | 2024 |
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | 423,117 |  |  | $ | 150,786 |
State |  |  | - |  |  |  | - |
Foreign |  |  | 8,969 |  |  |  | - |
Total Current |  |  | 432,086 |  |  |  | 150,786 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | 1,629,517 |  |  |  | (1,821,412 | )
State |  |  | 1,102,091 |  |  |  | (342,691 | )
Total Deferred |  |  | 2,731,608 |  |  |  | (2,164,103 | )
Valuation Allowance |  |  | (2,731,608 | ) |  |  | 2,164,103 |
Total Income Tax Expense |  | $ | 432,086 |  |  | $ | 150,786 |
Pre-tax Loss |  | $ | (48,918,480 | ) |  | $ | (4,015,030 | )
Effective Income Tax Rate |  |  | -0.9 | % |  |  | -3.8 | %
SCHEDULE OF RECONCILIATION OF INCOME TAX | A reconciliation of our income tax expense at federal statutory income tax rate of 21% to our income tax expense at the effective tax rate is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAX
|  | 2025 |  |  | 2024 |
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |
Federal Statutory Tax Rate |  |  | 21.0 | % |  |  | 21.0 | %
Capitalized Construction Costs |  |  | 0.0 | % |  |  | 3.0 | %
Deferred Finance Costs |  |  | 0.0 | % |  |  | -0.6 | %
Miscellaneous Permanent Items |  |  | -0.3 | % |  |  | -1.4 | %
Non-Includible Foreign Entities Loss/(Income) |  |  | -15.1 | % |  |  | -27.4 | %
Valuation Allowance |  |  | -6.5 | % |  |  | 1.6 | %
Effective Income Tax Rate |  |  | -0.9 | % |  |  | -3.8 | %
SCHEDULE OF DEFERRED TAX ASSETS | Deferred tax assets consist of the following at December 31, 2025 and 2024: SCHEDULE OF DEFERRED TAX ASSETS
|  | 2025 |  |  | 2024 |
Deferred Tax Assets: |  |  |  |  |  |  |  |
Accrued Interest Expense |  | $ | 7,270,359 |  |  | $ | 6,560,893 |
Accrued Expense |  |  | 820,897 |  |  |  | 600,224 |
Accrued Other Income |  |  | 3,793,383 |  |  |  | 1,596,154 |
Partnership Gain |  |  | 13,175 |  |  |  | 13,175 |
Real Estate Impairment |  |  | 114,433 |  |  |  | 114,432 |
Other Amortization |  |  | 1,201,433 |  |  |  | 1,160,710 |
Unrealized Loss on Investment |  |  | 11,641,988 |  |  |  | 10,351,184 |
Others |  |  | 343,976 |  |  |  | 887,084 |
Net Operating Loss |  |  | 3,400,924 |  |  |  | 1,096,627 |
Total Deferred Tax Assets: |  | $ | 28,600,568 |  |  | $ | 22,380,483 |
Deferred Tax Liabilities: |  |  |  |  |  |  |  |
Accrued Interest Income |  |  | (8,733,848 | ) |  |  | (7,813,704 | )
Accumulated Depreciation and Amortization |  |  | (485,804 | ) |  |  | (204,061 | )
Capitalized Costs |  |  | (3,102,417 | ) |  |  | (2,185,216 |
Total Deferred Tax Assets: |  | $ | (12,322,069 | ) |  | $ | (10,202,981 | )
Deferred Tax Assets, Net |  |  | 16,278,500 |  |  |  | 12,177,502 |
Less Valuation Allowance |  |  | (16,278,500 | ) |  |  | (12,177,502 | )
Deferred Tax Asset c/f |  | $ | - |  |  | $ | - |
SCHEDULE OF OTHER COUNTRY INCOME TAXES | As of December 31, 2025: SCHEDULE OF OTHER COUNTRY INCOME TAXES
|  | SG Companies |  |  | HK Companies |  |  | KR Companies |  |  | AU Companies |  |  | PRC Companies |  |  | TW Companies |  |  | MYS Companies |  |  | Total |
Calculation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative loss and other deferred tax assets before tax |  | $ | (5,318,336 | ) |  | $ | (3,566,206 | ) |  | $ | (336,028 | ) |  | $ | - |  |  | $ | (760,852 | ) |  | $ | (1,071,376 | ) |  | $ | (8,065 | ) |  | $ | (11,044,733 | )
Effective tax rates |  |  | 17.00 | % |  |  | 16.50 | % |  |  | 25.00 | % |  |  | 30.00 | % |  |  | 25.00 | % |  |  | 25.00 | % |  |  | 17.00 | % |  |  | - |
Tax at the domestic tax rates applicable to profits in the countries where the Company operates |  | $ | (904,117 | ) |  | $ | (588,424 | ) |  | $ | (84,007 | ) |  | $ | - |  |  | $ | (190,213 | ) |  | $ | (267,844 | ) |  | $ | 1,371 |  |  | $ | (2,033,234 | )
Adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets not recognized |  | $ | 904,117 |  |  | $ | 588,424 |  |  | $ | 84,007 |  |  | $ | - |  |  | $ | 190,213 |  |  | $ | 267,844 |  |  | $ | (1,371 | ) |  | $ | 2,033,234 |
Income tax expenses recognized in profit or loss |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
As of December 31, 2024:
|  | SG Companies |  |  | HK Companies |  |  | KR Companies |  |  | AU Companies |  |  | PRC Companies |  |  | TW Companies |  |  | MYS Companies |  |  | Total |
Calculation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative loss and other deferred tax assets before tax |  | $ | (3,507,971 | ) |  | $ | (2,227,364 | ) |  | $ | (1,257,412 | ) |  | $ | - |  |  | $ | (446,024 | ) |  | $ | (208,516 | ) |  | $ | (3,947 | ) |  | $ | 7,651,234 | )
Effective tax rates |  |  | 17.00 | % |  |  | 16.50 | % |  |  | 25.00 | % |  |  | 30.00 | % |  |  | 25.00 | % |  |  | 25.00 | % |  |  | 17.00 | % |  |  | - |
Tax at the domestic tax rates applicable to profits in the countries where the Company operates |  | $ | (596,355 | ) |  | $ | (367,515 | ) |  | $ | (314,353 | ) |  | $ | - |  |  | $ | (111,506 | ) |  | $ | (52,129 | ) |  | $ | (671 | ) |  | $ | (1,442,529 | )
Adjustments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets not recognized |  | $ | 596,355 |  |  | $ | 367,515 |  |  | $ | 314,353 |  |  | $ | - |  |  | $ | 111,506 |  |  | $ | 52,129 |  |  | $ | 671 |  |  | $ | 1,442,529 |
Income tax expenses recognized in profit or loss |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |

X
- Definition Schedule of components of other countries income tax expense benefit [Table Text Block] + References No definition available. + Details
Name: | AEI_ScheduleOfComponentsOfOtherCountriesIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | AEI_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration