XML 129 R107.htm IDEA: XBRL DOCUMENT
v3.25.2

Offsets | Sep. 15, 2025 USD ($) shares
--- | ---
Offset: 1 |
Offset Payment: |
Offset Claimed | true
Rule 457(p) Offset | true
Registrant or Filer Name | SMX (Security Matters) PLC
Form or Filing Type | F-1
File Number | 333-289651
Initial Filing Date | Aug. 15, 2025
Fee Offset Claimed | $ 14,635.96
Security Type Associated with Fee Offset Claimed | Equity
Security Title Associated with Fee Offset Claimed | Ordinary shares (2)
Unsold Securities Associated with Fee Offset Claimed | shares | 16,742,101
Unsold Aggregate Offering Amount Associated with Fee Offset Claimed | $ 95,597,396
Explanation for Claimed Amount | Explanation of the basis for claimed offset:
(1) | The Registrant previously paid registration fees to register 22,590,361 Ordinary Shares under a Registration Statement on Form F-1 (File No. 333-289651) (the “Prior Registration Statement”). The selling stockholders identified in the Prior Registration Statement have fully converted their convertible promissory notes and were issued 5,848,260 Ordinary Shares upon such conversion. As such, there remains 16,742,101 unsold Ordinary Shares under the Prior Registration Statement The Registrant is therefore claiming $14,635.96 as a fee offset related to the 16,742,101 Ordinary Shares.
Offset Note | The Registrant previously paid registration fees to register 22,590,361 Ordinary Shares under a Registration Statement on Form F-1 (File No. 333-289651) (the “Prior Registration Statement”). The selling stockholders identified in the Prior Registration Statement have fully converted their convertible promissory notes and were issued 5,848,260 Ordinary Shares upon such conversion. As such, there remains 16,742,101 unsold Ordinary Shares under the Prior Registration Statement The Registrant is therefore claiming $14,635.96 as a fee offset related to the 16,742,101 Ordinary Shares.The Company has completed the offering relating to its Ordinary Shares made under the Prior Registration Statement.
Termination / Withdrawal Statement | Rule 457(p) Statement of Withdrawal, Termination, or Completion:
(2) | The Company has completed the offering relating to its Ordinary Shares made under the Prior Registration Statement.
Offset: 2 |
Offset Payment: |
Offset Claimed | false
Rule 457(p) Offset | true
Registrant or Filer Name | SMX (Security Matters) PLC
Form or Filing Type | F-1
File Number | 333-289651
Filing Date | Aug. 15, 2025
Fee Paid with Fee Offset Source | $ 19,748.51
Offset Note | The Registrant previously paid registration fees to register 22,590,361 Ordinary Shares under a Registration Statement on Form F-1 (File No. 333-289651) (the “Prior Registration Statement”). The selling stockholders identified in the Prior Registration Statement have fully converted their convertible promissory notes and were issued 5,848,260 Ordinary Shares upon such conversion. As such, there remains 16,742,101 unsold Ordinary Shares under the Prior Registration Statement The Registrant is therefore claiming $14,635.96 as a fee offset related to the 16,742,101 Ordinary Shares.

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- Definition The initial filing date of the earlier registration statement with which the earlier (offsetting) fee was paid for a claimed offset. If the offset fee was paid with an amendment, do not provide the amendment date under this element; instead, provide the date of the initial filing (i.e. the "parent" filing) . + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection p Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection b + Details
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- Definition The amount of offsetting fees being claimed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection p Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection b + Details
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- Definition The fee previously paid from which an offset is being derived. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection p Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection b + Details
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- Definition The EDGAR File Number of the earlier registration statement with which the earlier (offsetting) fee was paid. If the offset filing for the offset has a Securities Act File Number and an Investment Company Act File Number, the Securities Act File Number should be used. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection p Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection b + Details
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- Definition The name of the registrant that filed the earlier registration statement with which the earlier (offsetting) fee was paid. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection p Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection b + Details
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- Definition The number of unsold securities registered on the prior registration statement that are associated with the claimed offset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection p Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection b + Details
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- Definition The aggregate offering amount of unsold securities registered on the prior registration statement that are associated with the claimed offset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection p Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 457 -Subsection b + Details
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