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INTANGIBLE ASSETS, NET AND GOODWILL (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
SUMMARY OF INTANGIBLE ASSETS NET | SUMMARY OF INTANGIBLE ASSETS NET
|  | Capitalization of development costs |  |  | Purchased license |  |  | Core Technology License |  |  | Total |
COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2024 |  |  | 5,342 |  |  |  | 819 |  |  |  | 10,449 |  |  |  | 16,610 |
Capitalized development cost |  |  | 169 |  |  |  | - |  |  |  | - |  |  |  | 169 |
Currency translation adjustments |  |  | (245 | ) |  |  | (37 | ) |  |  | - |  |  |  | (282 | )
As of December 31, 2024 |  |  | 5,266 |  |  |  | 782 |  |  |  | 10,449 |  |  |  | 16,497 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2024 |  |  | 124 |  |  |  | - |  |  |  | - |  |  |  | 124 |
Amortization |  |  | 694 |  |  |  | 75 |  |  |  | 1,306 |  |  |  | 2,075 |
Impairment |  |  | 2,197 |  |  |  | - |  |  |  | - |  |  |  | 2,197 |
Currency translation adjustments |  |  | (227 | ) |  |  | - |  |  |  | - |  |  |  | (227 | )
As of December 31, 2024 |  |  | 2788 |  |  |  | 75 |  |  |  | 1,306 |  |  |  | 4,169 |
Net book value as of December 31, 2024 |  |  | 2,478 |  |  |  | 707 |  |  |  | 9,143 |  |  |  | 12,328 |
SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (US$ in thousands) |
NOTE 7 - INTANGIBLE ASSETS, NET AND GOODWILL (CONT.):
|  | Capitalization of development cost |  |  | Purchased license |  |  | Core Technology License |  |  | Total |
COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2023 |  |  | 4,372 |  |  |  | 655 |  |  |  | - |  |  |  | 5,027 |
Cost, beginning balance |  |  | 4,372 |  |  |  | 655 |  |  |  | - |  |  |  | 5,027 |
Capitalized development cost |  |  | 977 |  |  |  | 157 |  |  |  | 10,449 |  |  |  | 11,583 |
Currency translation adjustments |  |  | (7 | ) |  |  | 7 |  |  |  | - |  |  |  | - |
As of December 31, 2023 |  |  | 5,342 |  |  |  | 819 |  |  |  | 10,449 |  |  |  | 16,610 |
Cost, ending balance |  |  | 5,342 |  |  |  | 819 |  |  |  | 10,449 |  |  |  | 16,610 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2023 |  |  | 127 |  |  |  | - |  |  |  | - |  |  |  | 127 |
Accumulated amortization, beginning balance |  |  | 127 |  |  |  | - |  |  |  | - |  |  |  | 127 |
Currency translation adjustments |  |  | (3 | ) |  |  | - |  |  |  | - |  |  |  | (3 | )
As of December 31, 2023 |  |  | 124 |  |  |  | - |  |  |  | - |  |  |  | 124 |
Accumulated amortization, ending balances |  |  | 124 |  |  |  | - |  |  |  | - |  |  |  | 124 |
Net book value as of December 31, 2023 |  |  | 5,218 |  |  |  | 819 |  |  |  | 10,449 |  |  |  | 16,486 |
Net book value |  |  | 5,218 |  |  |  | 819 |  |  |  | 10,449 |  |  |  | 16,486 |

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