XML 234 R91.htm IDEA: XBRL DOCUMENT
v3.25.3

SCHEDULE OF LOSS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Profit or loss [abstract] |  |  |  |  |  |  |  |  |  |
Net loss attributable to the owners of the company |  |  |  |  | $ (31,092) |  | $ (20,914) |  | $ (6,184) |
Diluted loss per share | $ (18,219) | [1],[2] | $ (2,028,889) | [2],[3] | $ (620,839) | [4],[5] | $ (41,553,970) | [4],[5] | $ (44,922,903) | [4],[5],[6],[7]
Weighted average number of ordinary shares used in calculating basic loss per share | 1,297 | [2] | 5.27 | [2] | 50 |  | 0.5 |  | 0.14 |
Weighted average number of ordinary shares used in calculating diluted loss per share | 1,297 | [2] | 5.27 | [2] | 50 |  | 0.5 |  | 0.14 |
Net loss attributable to the owners of the Company | $ (23,638) |  | $ (10,693) |  | $ (31,092) |  | $ (20,914) |  |  |
Basic loss per share | $ (18,219) | [1],[2] | $ (2,028,889) | [3] | $ (620,839) | [4] | $ (41,553,970) | [4] | $ (44,922,903) | [4],[6]
[1] | Reclassification
[2] | The share and per share information in these financial statements reflects the 1-for-75, 1-for-28.5, 1-for-4.1, 1-for-7, 1-for-10.89958 and 1-for-8 reverse share splits became effective on, July 15, 2024, January 15, 2025, June 16, 2025, August 7, 2025, October 23, 2025 and November 18, 2025 respectively, of the Company’s issued and outstanding Ordinary Shares (the “Reverse Stock Splits”). See also notes 1.E to 1.H, 9.8 and 9.9
[3] | The share and per share information in these financial statements reflects the 1-for-75, 1-for-28.5, 1-for-4.1, 1-for-7, 1-for-10.89958 and 1-for-8 reverse share splits became effective on July 15, 2024, January 15, 2025, June 16, 2025, August 7, 2025, October 23, 2025 and November 18, 2025 respectively, of the Company’s issued and outstanding Ordinary Shares (the “Reverse Stock Splits”) (see also Note 1.E to 1.H, 9.8 and 9.9)
[4] | The share and per share information in these financial statements reflects the 1-for-22, 1-for-75, 1-for-28.5, 1-for-4.1, 1-for-7, 1-for-10.89958 and 1-for-8 reverse share splits became effective on August 21, 2023, July 15, 2024, January 15, 2025, June 16, 2025, August 7, 2025, October 23, 2025 and November 18, 2025 respectively of the Company’s issued and outstanding Ordinary Shares (the “Reverse Stock Splits”). See also Notes 17.4, 1.F, 1.G, 28.13, 28.14, 28.15 and 28.16.
[5] | The share and per share information in these financial statements reflects the 1-for-22, 1-for-75, 1-for-28.5, 1-for-4.1 1-for-7, 1-for-10.89958 and 1-for-8 reverse share splits became effective on August 21, 2023, July 15, 2024, January 15, 2025, June 16, 2025, August 7, 2025, October 23, 2025 and November 18, 2025 respectively, of the Company’s issued and outstanding Ordinary Shares (the “Reverse Stock Splits”). See also notes 17.4, 1.F, 1.G, 28.13, 28.14, 28.15 and 28.16
[6] | Restated as a result of the SPAC transaction and after giving effect to the Reverse Stock Splits. See also Note 1.B.
[7] | Restated as a result of the SPAC transaction and after giving effect to the Reverse Stock Splits. See also note 1.B.

X
- Definition Equity holders of company. + References No definition available. + Details
Name: | SMX_EquityHoldersOfCompany
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Net loss attributable to owners. + References No definition available. + Details
Name: | SMX_NetLossAttributableToOwners
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 70 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_70_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustedWeightedAverageShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 67 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_67&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_BasicEarningsLossPerShare
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 67 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_67&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DilutedEarningsLossPerShare
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:perShareItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 70 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_70_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_WeightedAverageShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration