XML 88 R67.htm IDEA: XBRL DOCUMENT
v3.25.2

INTANGIBLE ASSETS, NET AND GOODWILL (Details Narrative) - USD ($) $ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2024 | Jun. 30, 2025 | Dec. 31, 2023
IfrsStatementLineItems [Line Items] |  |  |
Usefull life of intangible assets | The capitalized development costs and purchased license are amortized in accordance with its useful life of 5.5 years. The Core Technology License is amortized in accordance with its useful life of 4 years |  |
Pre-tax discount rate | 29.60% |  |
Goodwill | $ 26,144 | $ 26,144 | $ 32,957
Other intangible assets [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Impairment on goodwill | $ 6,813 |  |

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

X
- Definition Pre tax discount rate + References No definition available. + Details
Name: | SMX_PretaxDiscountRate
Namespace Prefix: | SMX_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 134 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 135 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_135_a&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B67 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_Goodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B67 -Subparagraph d -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B67_d_v&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |