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FAIR VALUE MEASUREMENT | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
FAIR VALUE MEASUREMENT | NOTE 25 - FAIR VALUE MEASUREMENT: Fair value hierarchy The following tables detail the consolidated entity’s assets and liabilities, measured or disclosed at fair value, using a three-level hierarchy, based on the lowest level of input that is significant to the entire fair value measurement, being: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly Level 3: Unobservable inputs for the asset or liability. SCHEDULE OF UNOBSERVABLE FOR ASSETS OR LIABILITY
As of December 31, 2025 |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ in thousands |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | - |  |  |  | - |  |  |  | 3,577 |  |  |  | 3,577 |
Total |  |  | - |  |  |  | - |  |  |  | 3,577 |  |  |  | 3,577 |
As of December 31, 2024 |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ in thousands |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | - |  |  |  | - |  |  |  | 1,381 |  |  |  | 1,381 |
Tradable warrants |  |  | 3 |  |  |  | - |  |  |  | - |  |  |  | 3 |
Total |  |  | 3 |  |  |  | - |  |  |  | 1,381 |  |  |  | 1,384 |
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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- Definition The entire disclosure for fair value measurement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS13_g91-99_TI -URIDate 2024-03-27 + Details
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