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GENERAL (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
SCHEDULE OF COMPANIES SUBSIDIARIES | SCHEDULE OF COMPANIES SUBSIDIARIES
Controlled entity |  | Country of Incorporation |  |  | Percentage Owned December 31, 2025 |  |  | Percentage Owned December 31, 2024 |
Security Matters (SMX) PLC |  |  | Ireland |  |  |  | 100 | % |  |  | 100 | %
Security Matters PTY Ltd. (Formerly - Security Matters Limited) |  |  | Australia |  |  |  | 100 | % |  |  | 100 | %
Lionheart III Corp |  |  | USA |  |  |  | 100 | % |  |  | 100 | %
SMX (Security Matters) Ireland Limited |  |  | Ireland |  |  |  | 100 | % |  |  | 100 | %
SMX Fashion and Luxury |  |  | France |  |  |  | 100 | % |  |  | 100 | %
TrueSilver SMX Platform Ltd. |  |  | Canada |  |  |  | 100 | % |  |  | 100 | %
SMX (Security Matters) Israel Ltd. (Formerly - Security Matters Ltd.) |  |  | Israel |  |  |  | 100 | % |  |  | 100 | %
Security Matters Canada Ltd. |  |  | Canada |  |  |  | 100 | % |  |  | 100 | %
SMX Beverages Pty Ltd. |  |  | Australia |  |  |  | 100 | % |  |  | 100 | %
SMX Circular Economy Platform PTE, Ltd. |  |  | Singapore |  |  |  | 70 | % |  |  | 70 | %
True Gold Consortium Pty Ltd. |  |  | Australia |  |  |  | 52.9 | % |  |  | 52.9 | %
SMX Circular Economy FZCO * |  |  | UAE |  |  |  | 100 | % |  |  | - |
In addition, the Company’s has the following investments in associated company:
Entity |  | Country of Incorporation |  |  | Percentage Owned December 31, 2025 |  |  | Percentage Owned December 31, 2024 |
Yahaloma Technologies Inc. |  |  | Canada |  |  |  | 50 | % |  |  | 50 | %
The proportion of ownership interest is equal to the proportion of voting power held.
* | On March 26, 2025, the Company established a fully owned entity incorporated in Dubai Multi Commodities Centre Authority, United Arab Emirates.
* | The Company’s Irish structure supports its intellectual property strategy, enhancing protection, licensing efficiency, and future revenue generation from its technology portfolio

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