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v3.25.3

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

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