XML 197 R54.htm IDEA: XBRL DOCUMENT
v3.25.3

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Financial Instruments And Risk Management |
SCHEDULE OF FINANCIAL ASSETS AND IMPACT OF CREDIT EXPOSURE | Composition of the Group’s financial assets and financial liabilities: SCHEDULE OF FINANCIAL ASSETS AND IMPACT OF CREDIT EXPOSURE
|  | 2024 |  |  | 2023 |
|  | December 31, |
|  | 2024 |  |  | 2023 |
Financial assets at amortized cost: |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 2,343 |  |  |  | 168 |
Other current receivables |  |  | 1,993 |  |  |  | 424 |
Total financial assets |  |  | 4,336 |  |  |  | 592 |
SCHEDULE OF FINANCIAL LIABILITIES FAIR VALUE THROUGH PROFIT OR LOSS | SCHEDULE OF FINANCIAL LIABILITIES FAIR VALUE THROUGH PROFIT OR LOSS
|  | 2024 |  |  | 2023 |
|  | December 31, |
|  | 2024 |  |  | 2023 |
Financial liabilities at fair value through profit or loss: |  |  |  |  |  |  |  |
Short term loan |  |  | 1,000 |  |  |  | - |
Convertible notes |  |  | 391 |  |  |  | 377 |
Convertible Features |  |  | 791 |  |  |  | - |
Warrants - derivative financial liability |  |  | 1,384 |  |  |  | 1,143 |
Pre-paid advance |  |  | - |  |  |  | 700 |
Bridge loans liabilities |  |  | 902 |  |  |  | 2,233 |
Total financial liabilities at fair value through profit or loss |  |  | 4,468 |  |  |  | 4,453 |
Financial liabilities at amortized cost: |  |  |  |  |  |
Trade and other payables |  |  | 13,605 |  |  |  | 12,487 |
Convertible notes |  |  | 2,469 |  |  |  | 1,013 |
Lease liabilities |  |  | 418 |  |  |  | 649 |
Government grants |  |  | 177 |  |  |  | 153 |
Total financial liabilities at amortized cost |  |  | 16,669 |  |  |  | 14,302 |
Total financial liabilities |  |  | 21,137 |  |  |  | 18,755 |
SCHEDULE OF FOREIGN CURRENCY SENSITIVITY ANALYSIS | SCHEDULE OF FOREIGN CURRENCY SENSITIVITY ANALYSIS
|  | Change in NIS rate |  |  | Effect on net loss |
December 31, 2024 |  |  | 10 | % |  |  | 275 |
December 31, 2023 |  |  | 10 | % |  |  | 165 |
|  | Change in AUD rate |  |  | Effect on net loss |
December 31, 2024 |  |  | 10 | % |  |  | 38 |
December 31, 2023 |  |  | 10 | % |  |  | 19 |
|  | Change in SGD rate |  |  | Effect on net loss |
December 31, 2024 |  |  | 10 | % |  |  | 10 |
December 31, 2023 |  |  | 10 | % |  |  | 14 |
|  | Change in EUR rate |  |  | Effect on net loss |
December 31, 2024 |  |  | 10 | % |  |  | 16 |
December 31, 2023 |  |  | 10 | % |  |  | 10 |
SCHEDULE OF CONTRACTUAL MATURITY FOR FINANCIAL LIABILITIES | SCHEDULE OF CONTRACTUAL MATURITY FOR FINANCIAL LIABILITIES
|  | Less than one year |  |  | 1 to 2 years |  |  | 2 to 3 years |  |  | 3 to 4 years |  |  | 4 to 5 years |  |  | >5 years |  |  | Total |
Trade and other payables |  |  | 13,605 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 13,605 |
Short term loan |  |  | 1,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,000 |
Bridge loans |  |  | 902 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 902 |
Government grants |  |  | 177 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 177 |
Lease liability |  |  | 81 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 41 |  |  |  | 418 |
Convertible note |  |  | 3,651 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,651 |
Financial derivatives |  |  | 1,384 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,384 |
Financial liabilities undiscounted cashflows |  |  | 20,800 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 41 |  |  |  | 21,137 |
As of December 31, 2023
|  | Less than one year |  |  | 1 to 2 years |  |  | 2 to 3 years |  |  | 3 to 4 years |  |  | 4 to 5 years |  |  | > 5 years |  |  | Total |
Trade and other payables |  |  | 12,487 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12,487 |
Bridge loans |  |  | 1,750 |  |  |  | 453 |  |  |  | 15 |  |  |  | 15 |  |  |  | - |  |  |  | - |  |  |  | 2,233 |
Government grants |  |  | 153 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 153 |
Lease liability |  |  | 81 |  |  |  | 81 |  |  |  | 74 |  |  |  | 74 |  |  |  | 74 |  |  |  | 265 |  |  |  | 649 |
Convertible promissory note |  |  | 1,013 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,013 |
Pre-paid advance |  |  | 700 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 700 |
Convertible note |  |  | 377 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 377 |
Financial derivatives |  |  | 1,143 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,143 |
Financial liabilities undiscounted cashflows |  |  | 17,704 |  |  |  | 534 |  |  |  | 89 |  |  |  | 89 |  |  |  | 74 |  |  |  | 265 |  |  |  | 18,755 |

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

X
- Definition Disclosure of financial liabilities risk management explanatory. + References No definition available. + Details
Name: | SMX_DisclosureOfFinancialLiabilitiesRiskManagementExplanatory
Namespace Prefix: | SMX_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of sensitivity analysis for actuarial assumption explanatory + References No definition available. + Details
Name: | SMX_DisclosureOfSensitivityAnalysisForActuarialAssumptionExplanatory
Namespace Prefix: | SMX_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35M&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfCreditRiskExposureExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration