XML 81 R60.htm IDEA: XBRL DOCUMENT v3.25.2

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($)
Notes and other explanatory information [abstract]
Fair value based on quoted opening share price	$ 11,599
Fair value of equity transaction	16,802
Marketable securities held in trust account	4,921
Trade and other payables	$ 10,127

X

- Definition

Fair value based on quoted opening share price.

+ References

No definition available.

+ Details

Name:	SMX_FairValueBasedOnQuotedOpeningSharePrice
Namespace Prefix:	SMX_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Fair value of equity transaction.

+ References

No definition available.

+ Details

Name:	SMX_FairValueOfEquityTransaction
Namespace Prefix:	SMX_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Marketable securities held in trust account.

+ References

No definition available.

+ Details

Name:	SMX_MarketableSecuritiesHeldInTrustAccount
Namespace Prefix:	SMX_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of trade payables and other payables. [Refer: Trade payables; Other payables]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 54
-Subparagraph k
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_k&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_TradeAndOtherPayables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant