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PROPERTY, PLANT AND EQUIPMENT, NET (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Notes and other explanatory information [abstract] |
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT | SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT
|  | Leasehold improvements |  |  | Machines and Equipment |  |  | Furniture and Office Equipment |  |  | Computers |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2025 |  |  | 76 |  |  |  | 1,162 |  |  |  | 70 |  |  |  | 102 |  |  |  | 1,410 |
Additions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Depreciation |  |  | 10 |  |  |  | 118 |  |  |  | 8 |  |  |  | 4 |  |  |  | 140 |
Currency translation adjustments |  |  | 10 |  |  |  | 167 |  |  |  | 10 |  |  |  | 15 |  |  |  | 202 |
At December 31, 2025 |  |  | 86 |  |  |  | 1,329 |  |  |  | 80 |  |  |  | 117 |  |  |  | 1,612 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2025 |  |  | 33 |  |  |  | 965 |  |  |  | 46 |  |  |  | 98 |  |  |  | 1,142 |
Depreciation |  |  | 10 |  |  |  | 118 |  |  |  | 8 |  |  |  | 4 |  |  |  | 140 |
Currency translation adjustments |  |  | 5 |  |  |  | 140 |  |  |  | 6 |  |  |  | 14 |  |  |  | 165 |
At December 31, 2025 |  |  | 48 |  |  |  | 1,223 |  |  |  | 60 |  |  |  | 116 |  |  |  | 1,447 |
Net book value at December 31, 2025 |  |  | 38 |  |  |  | 106 |  |  |  | 20 |  |  |  | 1 |  |  |  | 165 |
SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (US$ in thousands except share and per share data) |
NOTE 4 - PROPERTY, PLANT AND EQUIPMENT, NET (CONT.):
|  | Leasehold improvements |  |  | Machines and Equipment |  |  | Furniture and Office Equipment |  |  | Computers |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2024 |  |  | 75 |  |  |  | 1,146 |  |  |  | 69 |  |  |  | 102 |  |  |  | 1,392 |
Additions |  |  | - |  |  |  | 21 |  |  |  | - |  |  |  | - |  |  |  | 21 |
Depreciation |  |  | 9 |  |  |  | 135 |  |  |  | 9 |  |  |  | 10 |  |  |  | 163 |
Currency translation adjustments |  |  | 1 |  |  |  | (5 | ) |  |  | 1 |  |  |  | - |  |  |  | (3 | )
At December 31, 2024 |  |  | 76 |  |  |  | 1,162 |  |  |  | 70 |  |  |  | 102 |  |  |  | 1,410 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2024 |  |  | 24 |  |  |  | 832 |  |  |  | 37 |  |  |  | 88 |  |  |  | 981 |
Depreciation |  |  | 9 |  |  |  | 135 |  |  |  | 9 |  |  |  | 10 |  |  |  | 163 |
Currency translation adjustments |  |  | - |  |  |  | (2 | ) |  |  | - |  |  |  | - |  |  |  | (2 | )
At December 31, 2024 |  |  | 33 |  |  |  | 965 |  |  |  | 46 |  |  |  | 98 |  |  |  | 1,142 |
Net book value at December 31, 2024 |  |  | 43 |  |  |  | 197 |  |  |  | 24 |  |  |  | 4 |  |  |  | 268 |

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