XML 94 R73.htm IDEA: XBRL DOCUMENT
v3.25.2

PRE-PAID ADVANCE (Details Narrative) |  |  |  |  |  | 1 Months Ended | 6 Months Ended | 12 Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Jun. 27, 2024 $ / shares shares | Jun. 21, 2024 $ / shares shares | Apr. 19, 2024 $ / shares shares | Feb. 29, 2024 USD ($) shares | Jul. 27, 2023 USD ($) $ / shares | Feb. 28, 2023 USD ($) $ / shares | Jun. 30, 2025 USD ($) $ / shares | Jun. 30, 2024 USD ($) shares | Dec. 31, 2024 USD ($) | Dec. 31, 2023 USD ($) shares | Dec. 31, 2022 USD ($) | Jun. 16, 2025 $ / shares | Jun. 15, 2025 $ / shares | Jan. 15, 2025 $ / shares shares | Jan. 14, 2025 $ / shares | Dec. 31, 2024 € / shares shares | Sep. 16, 2024 shares | Sep. 11, 2024 shares | Aug. 30, 2024 USD ($) | Aug. 24, 2024 USD ($) | Jul. 15, 2024 $ / shares shares | Jul. 14, 2024 $ / shares | Jul. 10, 2024 shares | Mar. 31, 2024 shares | Feb. 01, 2024 shares | Mar. 07, 2023 shares | Jul. 26, 2022 shares
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Issuance of ordinary shares |  |  |  |  |  |  | $ 6,875,000 |  |  |  |  |  |  |  |  |  |  |  |  | $ 1,500,000 |  |  |  |  |  |  |
Original principal amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 223,700 | $ 407,000 |  |  |  |  |  |  |
Par value per share | € / shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | € 1 |  |  |  |  |  |  |  |  |  |  |
Floor price | $ / shares |  |  |  |  | $ 1.10 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Repayments of borrowings, classified as financing activities |  |  |  |  |  |  | $ 250,000 | $ 30,000 | $ 34,000 | $ 30,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant to purchase shares | shares |  |  |  |  |  |  |  |  |  | 579 |  |  |  |  |  |  | 793 |  |  |  |  |  | 1,818 |  |  | 1,000,000 |
Exercise price per share | $ / shares | $ 4.7025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ordinary shares [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Par value per share | $ / shares |  |  |  |  |  |  | $ 0.000000000000287 |  |  |  |  | $ 0.000000000000041 | $ 0.00000000000001 | $ 4.70250014886352 | $ 0.165 |  |  |  |  |  | $ 0.165 | $ 0.0022 |  |  |  |  |
Warrant to purchase shares | shares | 11,699,000 | 117 |  |  |  |  |  | 1,494 |  |  |  |  |  | 33,155,000 |  | 472,000 |  | 55,789 |  |  | 44,800,000 |  |  | 1,251 | 234 | 160,227 | 1
Standby equity purchase agreement [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Issuance of ordinary shares |  |  |  |  |  | $ 25,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share options description |  |  |  |  |  | (i) equal to 96% of the weighted average price (“VWAP”) of the common stock during the applicable pricing period (ii) equal to 97% of the lowest VWAP of the common stock during a pricing period of 3 consecutive trading days commencing on the relevant period. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Original principal amount |  |  |  |  |  | $ 3,500,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lowest ordinary shares percentage |  |  |  |  |  | 100.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Par value per share | $ / shares |  |  |  |  |  | $ 3.65 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase price | $ / shares |  |  |  |  |  | $ 1.10 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Repayments of borrowings, classified as financing activities |  |  |  |  | $ 500,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standby equity purchase agreement [member] | First installment [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Original principal amount |  |  |  |  |  | $ 1,500,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standby equity purchase agreement [member] | Second installment [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Original principal amount |  |  |  |  |  | $ 2,000,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prepaid advance percentage |  |  |  |  |  | 92.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lowest ordinary shares percentage |  |  |  |  |  | 93.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Letter agreement [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agreed to pay |  |  |  | $ 200,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment of cash |  |  |  | $ 423,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Aggregate ordinary shares | shares |  |  |  | 1,251 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant term |  |  | 5 years |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Letter agreement [member] | Ordinary shares [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant to purchase shares | shares |  | 117 | 117 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exercise price per share | $ / shares |  | $ 4.7025 | $ 4.7025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

X
- Definition Aggregate ordinary shares. + References No definition available. + Details
Name: | SMX_AggregateOrdinaryShares
Namespace Prefix: | SMX_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Floor price per share. + References No definition available. + Details
Name: | SMX_FloorPricePricePerShare
Namespace Prefix: | SMX_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

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

X
- Definition Lowest limit of ordinary shares percentage + References No definition available. + Details
Name: | SMX_LowestLimitOfOrdinarySharesPercentage
Namespace Prefix: | SMX_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Payment for cash. + References No definition available. + Details
Name: | SMX_PaymentForCash
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Payment for fee + References No definition available. + Details
Name: | SMX_PaymentForFee
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Prepaid advance percentage. + References No definition available. + Details
Name: | SMX_PrepaidAdvancePercentage
Namespace Prefix: | SMX_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Purchase price of per share. + References No definition available. + Details
Name: | SMX_PurchasePriceOfPerShare
Namespace Prefix: | SMX_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Warrant term. + References No definition available. + Details
Name: | SMX_WarrantTerm
Namespace Prefix: | SMX_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The exercise price of share options granted. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ExercisePriceShareOptionsGranted2019
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Types of share-based payment arrangements [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ExplanationOfShareOptionsInSharebasedPaymentArrangement
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IssuedCapitalOrdinaryShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The nominal or face amount of a financial instrument, used to calculate payments made on that instrument. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_NotionalAmount
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of shares issued by the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_NumberOfSharesIssued
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The nominal value per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 79 -Subparagraph a -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_a_iii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ParValuePerShare
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_OrdinarySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfContractsAxis=SMX_StandbyEquityPurchaseAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=SMX_FirstInstallmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=SMX_SecondInstallmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfContractsAxis=SMX_LetterAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |