XML 230 R87.htm IDEA: XBRL DOCUMENT v3.25.3

SCHEDULE OF SELLING AND MARKETING EXPENSES (Details) - USD ($) $ in Thousands	6 Months Ended			12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Share based compensation	$ 15,274	$ 1,623		$ 3,657	$ 3,269	$ 306
Total	$ 1,380	$ 319	[1]	992	661	569
Selling and marketing expenses [member]
IfrsStatementLineItems [Line Items]
Marketing expenses				507	433	461
Salaries and related expenses				398	176
Share based compensation				76	28	108
Travel expenses				8	24
Other				3
Total				$ 992	$ 661	$ 569
[1] Reclassification

X

- References

No definition available.

+ Details

Name:	SMX_IfrsStatementLineItems
Namespace Prefix:	SMX_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_b&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_AdjustmentsForSharebasedPayments
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 102
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 99
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard
-URIDate 2024-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 104
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_104&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_EmployeeBenefitsExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of expense arising from media production.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_MediaProductionExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 102
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 99
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_OtherExpenseByNature
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of expense relating to the marketing and selling of goods or services.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 85
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_85&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_SalesAndMarketingExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of expense arising from travel.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_TravelExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	ifrs-full_AttributionOfExpensesByNatureToTheirFunctionAxis=SMX_SellingAndMarketingExpensesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: