XML 62 R53.htm IDEA: XBRL DOCUMENT
v3.26.1

GENERAL (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands |  |  |  |  |  |  |  |  |  | 1 Months Ended | 12 Months Ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Nov. 18, 2025 | Oct. 23, 2025 | Aug. 07, 2025 | Jun. 16, 2025 | Mar. 28, 2025 | Jan. 15, 2025 | Jul. 15, 2024 | Oct. 03, 2023 | Jul. 26, 2022 | Jul. 31, 2024 | Dec. 31, 2025 | Dec. 31, 2023 | Dec. 30, 2025 | Nov. 17, 2025 | Oct. 22, 2025 | Aug. 06, 2025 | Jun. 15, 2025 | Jan. 14, 2025 | Dec. 31, 2024 | Sep. 16, 2024 | Sep. 11, 2024 | Jul. 14, 2024 | Jul. 10, 2024 | Jun. 30, 2024 | Jun. 21, 2024 | Mar. 31, 2024 | Feb. 01, 2024 | Jan. 31, 2015
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of shares issued |  |  |  |  |  |  |  |  |  |  | 83,194 |  |  |  |  |  |  |  |  | 793 |  |  | 1,818 |  |  |  |  |
Percentage of interests acquired additional |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2.00%
Percentage of holding interests |  |  |  |  | 4.99% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated losses |  |  |  |  |  |  |  |  |  |  | $ 251,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short term loan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 1,000 |  |  |  |  |  |  |  |  |
Issuance of shares and warrants |  |  |  |  | $ 7,000 |  |  |  |  |  |  | $ 11,460 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reverse stock split | reverse split consolidated every 8 shares into one new ordinary share and was aimed at meeting Nasdaq’s minimum bid price requirement of $1.00 per share | reverse split consolidated every 10.89958 shares into one new ordinary share and was aimed at meeting Nasdaq’s minimum bid price requirement of $1.00 per share | reverse split consolidated every 7.0 shares into one new ordinary share and was aimed at meeting Nasdaq’s minimum bid price requirement of $1.00 per share | reverse split consolidated every 4.1 shares into one new ordinary share and was aimed at meeting Nasdaq’s minimum bid price requirement of $1.00 per share |  | reverse split consolidated every 28.5 shares into one new ordinary share and was aimed at meeting Nasdaq’s minimum bid price requirement of $1.00 per share | reverse split consolidated every 75 shares into one new ordinary share and was aimed at meeting Nasdaq’s minimum bid price requirement of $1.00 per share |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
True gold consortium pty ltd [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Percentage of interests acquired additional |  |  |  |  |  |  |  | 7.50% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Percentage of holding interests |  |  |  |  |  |  |  | 51.90% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Convertible securities funding agreements [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt issued |  |  |  |  |  |  |  |  |  |  | 42,800 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standby equity purchase agreement [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of shares issued |  |  |  |  |  |  |  |  |  |  |  |  | 10,505 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt issued |  |  |  |  |  |  |  |  |  |  | 100,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Issuance of shares and warrants |  |  |  |  |  |  |  |  |  |  | 150,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Funding agreements [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short term loan |  |  |  |  |  |  |  |  |  |  | $ 1,433 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lionheart [member] | Business combination agreement [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Redemption percentage of business combination |  |  |  |  |  |  |  |  | 97.58% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remaining funds in trust account |  |  |  |  |  |  |  |  | $ 3,061 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
True gold consortium pty ltd [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Percentage of holding interests |  |  |  |  |  |  |  | 51.90% |  | 52.90% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ordinary shares [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of shares issued |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 55,789 |  |  | 1,494 | 117 | 1,251 | 234 |
Par value per share | $ 0.00000000002502543568 | $ 0.00000000000312817946 | $ 0.000000000000287 | $ 0.000000000000041 |  | $ 4.70250014886352 | $ 0.165 |  |  |  | $ 0.00000000012219451015625 |  |  | $ 0.00000000000312817946 | $ 0.000000000000287 | $ 0.00000000000041 | $ 0.00000000000001 | $ 0.165 |  |  |  | $ 0.0022 |  |  |  |  |  |
Minimum bid price | $ 1.00 | $ 1.00 | $ 1.00 | $ 1.00 |  | $ 1.00 | $ 1.00 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of outstanding shares | 1,050,000.00 | 1,400,000 | 1,000,000 | 1,000,000 |  | 1,163,000 | 597,000 |  |  |  |  |  |  | 8,400,000 | 15,500,000 | 9,000,000 | 4,000,000 | 33,155,000 |  |  |  | 44,800,000 |  |  |  |  |  |
Ordinary shares [member] | Security matters PTY ltd [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of shares issued |  |  |  |  |  |  |  |  | 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share price |  |  |  |  |  |  |  |  | $ 10.3624 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Par value per share |  |  |  |  |  |  |  |  | $ 10.00 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

X
- Definition Deb issued. + References No definition available. + Details
Name: | SMX_DebtIssued
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition Minimum bid price. + References No definition available. + Details
Name: | SMX_MinimumBidPrice
Namespace Prefix: | SMX_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Redemption percentage of business combination. + References No definition available. + Details
Name: | SMX_RedemptionPercentageOfBusinessCombination
Namespace Prefix: | SMX_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Remaining funds in trust account. + References No definition available. + Details
Name: | SMX_RemainingFundsInTrustAccount
Namespace Prefix: | SMX_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reverse stock split ratio description. + References No definition available. + Details
Name: | SMX_ReverseStockSplitRatioDescription
Namespace Prefix: | SMX_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Share issued price per share. + References No definition available. + Details
Name: | SMX_ShareIssuedPricePerShare
Namespace Prefix: | SMX_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of shares issued by the entity. + 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_NumberOfSharesIssued
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 79 -Subparagraph a -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_a_iv&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_NumberOfSharesOutstanding
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The nominal value per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 79 -Subparagraph a -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_a_iii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ParValuePerShare
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_PercentageOfVotingEquityInterestsAcquired
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_17_b_iii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_16_b_iii&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph 19B -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_19B_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ProportionOfOwnershipInterestInSubsidiary
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition A component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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_RetainedEarningsProfitLossForReportingPeriod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition The amount of current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
Name: | ifrs-full_ShorttermBorrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=SMX_TrueGoldConsortiumPtyLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfContractsAxis=SMX_ConvertibleSecuritiesFundingAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfContractsAxis=SMX_StandbyEquityPurchaseAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfContractsAxis=SMX_FundingAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=SMX_LionheartMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfContractsAxis=SMX_BusinessCombinationAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=SMX_TrueGoldConsortiumPtyLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_OrdinarySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CounterpartiesAxis=SMX_SecurityMattersPTYLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |