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GENERAL AND ADMINISTRATIVE EXPENSES | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
GENERAL AND ADMINISTRATIVE EXPENSES | NOTE 16 - GENERAL AND ADMINISTRATIVE EXPENSES: SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES
|  | Year Ended |
|  | December 31, 2025 |  |  | December 31, 2024 |  |  | December 31, 2023 |
Share based compensation |  |  | 101,981 |  |  |  | 3,178 |  |  |  | 1,222 |
Professional services |  |  | 12,256 |  |  |  | 2,556 |  |  |  | 667 |
Transaction cost |  |  | 2,759 |  |  |  | 2,544 |  |  |  | 7,278 |
Wages and salaries related |  |  | 1,198 |  |  |  | 1,217 |  |  |  | 1,348 |
Travel expenses |  |  | 604 |  |  |  | 350 |  |  |  | 611 |
Public company expenses |  |  | 597 |  |  |  | 1,959 |  |  |  | 5,128 |
Insurance expenses |  |  | 490 |  |  |  | 675 |  |  |  | 50 |
Office and maintenance |  |  | 144 |  |  |  | 170 |  |  |  | 170 |
Depreciation and amortization |  |  | 22 |  |  |  | 27 |  |  |  | 30 |
Other expenses |  |  | 48 |  |  |  | 53 |  |  |  | 63 |
Total |  |  | 120,099 |  |  |  | 12,729 |  |  |  | 16,567 |
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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