XML 148 R5.htm IDEA: XBRL DOCUMENT
v3.25.3

Interim Condensed Consolidated Changes In Shareholders' Equity (Deficit) - USD ($) $ in Thousands | Issued capital and Additional paid-in capital [member] | Transaction with non-controlling interest [member] | Foreign currency translation [member] | Retained earnings [member] | Equity attributable to owners of parent [member] | Non-controlling interests [member] | Total
--- | --- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2021 | $ 31,504 |  | $ 223 | $ (23,836) |  |  | $ 7,891
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Net loss |  |  |  | (6,184) |  |  | (6,184)
Other comprehensive loss |  |  | (760) |  |  |  | (760)
Total comprehensive loss |  |  | (760) | (6,184) |  |  | (6,944)
Issuance of ordinary shares, net | 182 |  |  |  |  |  | 182
Share-based compensation | 306 |  |  |  |  |  | 306
Issuance of options to acquire intangible asset | 721 |  |  |  |  |  | 721
Balance at Dec. 31, 2022 | 32,713 |  | (537) | (30,020) | $ 2,156 |  | 2,156
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Net loss |  |  |  | (20,914) | (20,914) | (75) | (20,989)
Other comprehensive loss |  |  | 46 |  | 46 | 17 | 63
Total comprehensive loss |  |  | 46 | (20,914) | (20,868) | (58) | (20,926)
Issuance of ordinary shares, net | 4,896 |  |  |  | 4,896 |  | 4,896
Share-based compensation | 3,269 |  |  |  | 3,269 |  | 3,269
Conversion of convertible notes into ordinary shares | 5,955 |  |  |  | 5,955 |  | 5,955
Recapitalization due to issuance of ordinary shares following the SPAC transaction, net | 11,460 |  |  |  | 11,460 |  | 11,460
Exercise of options into ordinary shares | 10 |  |  |  | 10 |  | 10
Issuance of ordinary shares and warrants B, net | 1,837 |  |  |  | 1,837 |  | 1,837
Conversion of warrants A into ordinary shares | 1,008 |  |  |  | 1,008 |  | 1,008
Exercise of warrants B into ordinary shares, net | 888 |  |  |  | 888 |  | 888
Issuance of warrants B after reset | 865 |  |  |  | 865 |  | 865
Non-controlling interests arising from initially consolidated companies |  |  |  |  |  | 20,826 | 20,826
Balance at Dec. 31, 2023 | 62,901 |  | (491) | (50,934) | 11,476 | 20,768 | 32,244
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Net loss |  |  |  | (31,092) | (31,092) | (4,309) | (35,401)
Other comprehensive loss |  |  | (1,306) |  | (1,306) | 41 | (1,265)
Total comprehensive loss |  |  | (1,306) | (31,092) | (32,398) | (4,268) | (36,666)
Issuance of ordinary shares, net | 1,684 |  |  |  | 1,684 |  | 1,684
Share-based compensation | 3,657 |  |  |  | 3,657 |  | 3,657
Conversion of convertible notes into ordinary shares | 7,529 |  |  |  | 7,529 |  | 7,529
Conversion of bridge loan into ordinary shares and warrants | 128 |  |  |  | 128 |  | 128
Conversion of pre-paid advanced into ordinary shares | 527 |  |  |  | 527 |  | 527
Issuance of investment units | 2,699 |  |  |  | 2,699 |  | 2,699
Exercise of warrants and options into ordinary shares, net | 10,590 |  |  |  | 10,590 |  | 10,590
Transaction with non-controlling interests | 261 | 258 |  |  | 519 | (519) |
Exercise of warrants and options into ordinary shares, net | 10,590 |  |  |  | 10,590 |  | 10,590
Balance at Dec. 31, 2024 | 89,976 | 258 | (1,797) | (82,026) | 6,411 | 15,981 | 22,392
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |
Net loss |  |  |  | (23,638) | (23,638) | (983) | (24,621)
Other comprehensive loss |  |  | (1,624) |  | (1,624) | (67) | (1,691)
Total comprehensive loss |  |  | (1,624) | (23,638) | (25,262) | (1,050) | (26,312)
Share-based compensation | 15,274 |  |  |  | 15,274 |  | 15,274
Conversion of convertible notes into ordinary shares | 3,204 |  |  |  | 3,204 |  | 3,204
Recapitalization due to issuance of ordinary shares following the SPAC transaction, net |  |  |  |  |  |  | 1,124
Equity issuance to investors | 1,734 |  |  |  | 1,734 |  | 1,734
Balance at Jun. 30, 2025 | $ 110,188 | $ 258 | $ (3,421) | $ (105,664) | $ 1,361 | $ 14,931 | $ 16,292

X
- Definition Conversion of warrants to ordinary shares. + References No definition available. + Details
Name: | SMX_ConversionOfWarrantsToOrdinaryShares
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Equity issuance to investors. + References No definition available. + Details
Name: | SMX_EquityIssuanceToInvestors
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Exercise of warrants into ordinary shares net. + References No definition available. + Details
Name: | SMX_ExerciseOfWarrantsIntoOrdinarySharesNet
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Exercise of warrants net + References No definition available. + Details
Name: | SMX_ExerciseOfWarrantsNet
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Definition Increase decrease issuance of shares and warrants + References No definition available. + Details
Name: | SMX_IncreaseDecreaseIssuanceOfSharesAndWarrants
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase decrease through conversion of bridge loan into ordinary shares warrants. + References No definition available. + Details
Name: | SMX_IncreaseDecreaseThroughConversionOfBridgeLoanIntoOrdinarySharesWarrants
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase decrease through conversion of pre paid advance into ordinary shares warrants. + References No definition available. + Details
Name: | SMX_IncreaseDecreaseThroughConversionOfPrePaidAdvancedIntoOrdinaryShares
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Issuance of options to acquire intangible asset. + References No definition available. + Details
Name: | SMX_IssuanceOfOptionsToAcquireIntangibleAsset
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Issuance of shares of investment units. + References No definition available. + Details
Name: | SMX_IssuanceOfSharesOfInvestmentUnits
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Issuance of warrants A after reset. + References No definition available. + Details
Name: | SMX_IssuanceOfWarrantsAfterReset
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Stock issued during period value of transaction with non controlling interests. + References No definition available. + Details
Name: | SMX_StockIssuedDuringPeriodValueOfTransactionWithNonControllingInterests
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause ix -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_ix&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_a&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DividendsRecognisedAsDistributionsToNoncontrollingInterests
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 32 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_i&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_a&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_b&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_Equity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in equity resulting from the conversion of convertible instruments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from the exercise of options. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughExerciseOfOptions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from the exercise of warrants. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughExerciseOfWarrantsEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_iii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase in equity through the issue of equity instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_iii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IssueOfEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 91 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91_a&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_ii&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_113_b&doctype=Standard -URIDate 2024-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2024-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of cost related to the issuance of shares. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ShareIssueRelatedCost
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration