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OTHER PAYABLES | 12 Months Ended
--- | ---
Dec. 31, 2025
Other Payables |
OTHER PAYABLES | NOTE 14 - OTHER PAYABLES: SCHEDULE OF OTHER PAYABLES
|  | December 31, 2025 |  |  | December 31, 2024 |
Excise Tax |  |  | 1,569 |  |  |  | 1,569 |
Accrued expenses |  |  | 1,872 |  |  |  | 1,596 |
Employees, salaries and related liabilities |  |  | 574 |  |  |  | 1,008 |
Liabilities for grants received (see also note 22) |  |  | 202 |  |  |  | 177 |
Total |  |  | 4,217 |  |  |  | 4,350 |
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 disclosure of trade and other payables. [Refer: Trade and other payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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