PROPERTY, PLANT AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2025

Notes and other explanatory information [abstract]

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