XML 195 R52.htm IDEA: XBRL DOCUMENT
v3.25.3

RELATED PARTIES (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2025 | Dec. 31, 2024
Notes and other explanatory information [abstract] |  |
SCHEDULE OF KEY MANAGEMENT PERSONNEL | The totals of remuneration paid to Key Management Personnel and related parties during the years are as follows: SCHEDULE OF KEY MANAGEMENT PERSONNEL
1. Transactions with related parties: |  | June 30, 2025 |  |  | June 30, 2024 |
Short-term salary and fees |  |  | 290 |  |  |  | 379 |
Share based payments |  |  | 7,797 |  |  |  | 900 |
Post-employment retirement benefits |  |  | 39 |  |  |  | 39 |
Non-monetary benefits |  |  | 17 |  |  |  | 21 |
Payments for legal services |  |  | - |  |  |  | 180 |
Revaluation of financial liabilities at fair value |  |  | - |  |  |  | 344 |
Payments for consultant services |  |  | - |  |  |  | 566 |
Key management personnel compensation |  |  | 8,143 |  |  |  | 2,429 |
| The totals of remuneration paid to Key Management Personnel and related parties during the years are as follows: SCHEDULE OF KEY MANAGEMENT PERSONNEL
1. Transactions with related parties: |  | December 31, 2024 |  |  | December 31, 2023 |
Share based payments |  |  | 2,675 |  |  |  | 2,084 |
Short-term salary and fees |  |  | 661 |  |  |  | 803 |
Revaluation of financial liabilities at fair value |  |  | 344 |  |  |  | 1,204 |
Payments for legal services |  |  | 337 |  |  |  | 287 |
Post-employment retirement benefits |  |  | 98 |  |  |  | 98 |
Non-monetary benefits |  |  | 41 |  |  |  | 49 |
Payment for Administrative services |  |  | - |  |  |  | 34 |
Conversion of loan to ordinary shares |  |  | - |  |  |  | 657 |
Short-term salary until deletion |  |  | - |  |  |  | 22 |
Key management personnel compensation |  |  | 4,156 |  |  |  | 5,238 |
SCHEDULE OF BALANCE WITH RELATED PARTIES | SCHEDULE OF BALANCE WITH RELATED PARTIES
2. Balance with related parties: |  |  |  | June 30, 2025 |  |  | December 31, 2024 |
Key management |  | Salary and related |  |  | (202 | ) |  |  | (166 | )
Directors |  | Consultant services |  |  | (134 | ) |  |  | (83 | )
Joint Ventures |  | Investment in subsidiary |  |  | 111 |  |  |  | 105 |
Joint Ventures |  | Other receivables |  |  | 15 |  |  |  | 15 |
|  |  |  |  | (210 | ) |  |  | (129 | )
| SCHEDULE OF BALANCE WITH RELATED PARTIES
2. Balance with related parties: |  |  |  | December 31, 2024 |  |  | December 31, 2023 |
Key management |  | Salary and related |  |  | (166 | ) |  |  | (219 | )
Directors |  | Consultant services |  |  | (83 | ) |  |  | - |
Joint Ventures |  | Investment in subsidiary |  |  | 105 |  |  |  | 115 |
Joint Ventures |  | Other receivables |  |  | 15 |  |  |  | 15 |
Shareholders |  | Other accounts payable |  |  | - |  |  |  | (3 | )
Shareholders |  | Trade payables |  |  | - |  |  |  | (58 | )
Shareholders |  | Derivatives |  |  | - |  |  |  | (476 | )
|  |  |  |  | (129 | ) |  |  | (626 | )

X
- Definition Disclosure of detailed information about balance with related parties explanatory + References No definition available. + Details
Name: | SMX_DisclosureOfDetailedInformationAboutBalanceWithRelatedPartiesExplanatory
Namespace Prefix: | SMX_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2024-01-01 -Paragraph 18 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_18&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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