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SCHEDULE OF COMPANIES SUBSIDIARIES (Details) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Security matters (SMX) PLC [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | Ireland | Ireland | [1] |  |
Subsidiaries, percentage owned | 100.00% | 100.00% | [1] | 100.00% | [1]
Security matters PTY ltd [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | Australia | Australia |  |  |
Subsidiaries, percentage owned | 100.00% | 100.00% |  | 100.00% |
Lionheart III corp [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | USA | USA | [2] |  |
Subsidiaries, percentage owned | 100.00% | 100.00% | [2] | 100.00% | [2]
SMX (security matters) ireland limited [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | Ireland | Ireland | [1] |  |
Subsidiaries, percentage owned | 100.00% | 100.00% | [1] | 100.00% | [1]
SMX fashion and luxury [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | France | France |  |  |
Subsidiaries, percentage owned | 100.00% | 100.00% |  | 100.00% |
True silver SMX platform ltd [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | Canada | Canada |  |  |
Subsidiaries, percentage owned | 100.00% | 100.00% |  | 100.00% |
SMX (security matters) israel ltd [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | Israel | Israel |  |  |
Subsidiaries, percentage owned | 100.00% | 100.00% |  | 100.00% |
Security matters canada ltd. [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | Canada | Canada |  |  |
Subsidiaries, percentage owned | 100.00% | 100.00% |  | 100.00% |
SMX beverages pty ltd. [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | Australia | Australia |  |  |
Subsidiaries, percentage owned | 100.00% | 100.00% |  | 100.00% |
SMX circular economy platform PTE, ltd. [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | Singapore | Singapore | [1] |  |
Subsidiaries, percentage owned | 70.00% | 70.00% | [1] | 100.00% | [1]
True gold consortium pty ltd [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | Australia | Australia |  |  |
Subsidiaries, percentage owned | 52.90% | 52.90% | [1] | 51.90% | [1]
SMX circular economy FZCO [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | UAE | UAE | [2] |  |
Subsidiaries, percentage owned | 100.00% |  | [2] |  | [2]
Yahaloma technologies inc [member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Subsidiaries, country of incorporation | Canada | Canada |  |  |
Subsidiaries, percentage owned | 50.00% | 50.00% |  | 50.00% |
[1] | Owned by Security Matters PTY Ltd. (formerly - Security Matters Limited). In July 2024, ownership in the subsidiary increased from 51.9% to 52.9%. See also note 3.
[2] | On March 26, 2025, subsequent balance sheet date, the Company established a fully owned entity incorporated in Dubai Multi Commodities Centre Authority, United Arab Emirates. See also note 28.

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