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RELATED PARTIES | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
RELATED PARTIES | NOTE 21 - RELATED PARTIES: Key Management Personnel Compensation and other related party transactions and balances: The key management personnel, among others, include board members, CEO and CFO. The totals of remuneration paid to Key Management Personnel and related parties during the years are as follows: SCHEDULE OF KEY MANAGEMENT PERSONNEL
1. Transactions with related parties: |  | December 31, 2025 |  |  | December 31, 2024 |
Share based payments |  |  | 51,293 |  |  |  | 2,675 |
Short-term salary and fees |  |  | 629 |  |  |  | 661 |
Revaluation of financial liabilities at fair value |  |  | - |  |  |  | 344 |
Payments for legal services |  |  | - |  |  |  | 337 |
Post-employment retirement benefits |  |  | 87 |  |  |  | 98 |
Non-monetary benefits |  |  | 38 |  |  |  | 41 |
Key management personnel compensation |  |  | 52,047 |  |  |  | 4,156 |
SCHEDULE OF BALANCE WITH RELATED PARTIES
2. Balance with related parties: |  |  |  | December 31, 2025 |  |  | December 31, 2024 |
Key management |  | Salary and related |  |  | (229 | ) |  |  | (166 | )
Directors |  | Consultant services |  |  | (94 | ) |  |  | (83 | )
Joint Ventures |  | Investment in subsidiary |  |  | 114 |  |  |  | 105 |
Joint Ventures |  | Other receivables |  |  | 15 |  |  |  | 15 |
|  |  |  |  | (194 | ) |  |  | (129 | )
SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (US$ in thousands, except share and per share data) |

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