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GENERAL (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2025
Dec. 31, 2024
Notes and other explanatory information [abstract]    
SCHEDULE OF COMPANIES SUBSIDIARIES

 

Controlled entity  

Country of

Incorporation

  

Percentage Owned

June 30, 2025

  

Percentage Owned

December 31, 2024

             

Security Matters (SMX) PLC

   Ireland   100%   100%

Security Matters PTY Ltd.

(Formerly - Security Matters Limited)

   Australia   100%   100%
Lionheart III Corp   USA   100%   100%
SMX (Security Matters) Ireland Limited   Ireland   100%   100%

SMX Fashion and Luxury

   France   100%   100%

TrueSilver SMX Platform Ltd.

   Canada   100%   100%

SMX (Security Matters) Israel Ltd.

(Formerly - Security Matters Ltd.)

   Israel   100%   100%
Security Matters Canada Ltd.   Canada   100%   100%
SMX Beverages Pty Ltd.   Australia   100%   100%
SMX Circular Economy Platform PTE, Ltd.   Singapore   70%   70%
True Gold Consortium Pty Ltd.   Australia   52.9%   52.9%
SMX Circular Economy FZCO   UAE   100%   -

 

In addition, the Company’s has the following investments in associated companies:

 

Entity   Country of
Incorporation		   Percentage Owned
June 30, 2025		   Percentage Owned
December 31, 2024
Yahaloma Technologies Inc.   Canada   50%   50% *

Controlled entity 

Country of

Incorporation

 

Percentage
Owned

December 31,
2024

  

Percentage
Owned

December 31,
2023

 
Security Matters (SMX) PLC  Ireland   100%   100%
Security Matters PTY Ltd.
(Formerly - Security Matters Limited)		  Australia   100%   100%
Lionheart III Corp  USA   100%   100%
SMX (Security Matters) Ireland Limited  Ireland   100%   100%
SMX Fashion and Luxury  France   100%   100%
TrueSilver SMX Platform Ltd.
  Canada   100%   100%
SMX (Security Matters) Israel Ltd.
(Formerly - Security Matters Ltd.)		  Israel   100%   100%
Security Matters Canada Ltd.  Canada   100%   100%
SMX Beverages Pty Ltd.  Australia   100%   100%
SMX Circular Economy Platform PTE, Ltd.  Singapore   70%   100%
True Gold Consortium Pty Ltd.  Australia   52.9%*   51.9%*
SMX Circular Economy FZCO **  UAE   -    - 

 

In addition, the Company’s has the following investments in associated company:

 

Entity 

Country of

Incorporation

 

Percentage Owned

December 31,
2024

  

Percentage Owned

December 31,
2023

 
Yahaloma Technologies Inc.  Canada   50%   50%

 

The proportion of ownership interest is equal to the proportion of voting power held.

 

*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.

 

**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.