| SCHEDULE OF COMPANIES SUBSIDIARIES |
SCHEDULE
OF COMPANIES SUBSIDIARIES
| Controlled
entity | |
Country
of Incorporation | |
Percentage Owned June
30, 2026 | | |
Percentage Owned December 31, 2025 | |
| Security Matters (SMX) PLC * | |
| |
| | % | |
| | % |
| Security Matters PTY Ltd. | |
Australia | |
| 100 | % | |
| 100 | % |
| Lionheart III Corp | |
USA | |
| 100 | % | |
| 100 | % |
| SMX (Security Matters) Ireland Limited | |
Ireland | |
| 100 | % | |
| 100 | % |
| SMX Fashion and Luxury | |
France | |
| 100 | % | |
| 100 | % |
| TrueSilver SMX Platform Ltd. | |
Canada | |
| 100 | % | |
| 100 | % |
| SMX (Security Matters) Israel Ltd. | |
Israel | |
| 100 | % | |
| 100 | % |
| Security Matters Canada Ltd. | |
Canada | |
| 100 | % | |
| 100 | % |
| SMX Beverages Pty Ltd. | |
Australia | |
| 100 | % | |
| 100 | % |
| SMX Circular Economy Platform PTE, Ltd. | |
Singapore | |
| 70 | % | |
| 70 | % |
| True Gold Consortium Pty Ltd. | |
Australia | |
| 52.9 | % | |
| 52.9 | % |
| SMX Circular Economy FZCO | |
UAE | |
| 100 | % | |
| 100 | % |
| SMX IP and Licensing Limited | |
Ireland | |
| 100 | % | |
| - | |
In
addition, the Company’s has the following investments in associated company:
| Entity | |
Country
of Incorporation | |
Percentage
Owned June
30, 2026 | | |
Percentage
Owned December
31, 2025 | |
| Yahaloma Technologies Inc. | |
Canada | |
| 50 | % | |
| 50 | % |
The
proportion of ownership interest is equal to the proportion of voting power held.
| |
* |
The
Company’s Irish structure supports its intellectual property strategy, enhancing protection, licensing efficiency, and future
revenue generation from its technology portfolio |
|
SCHEDULE
OF COMPANIES SUBSIDIARIES
| Controlled entity | |
Country of Incorporation | | |
Percentage
Owned December 31,
2025 | | |
Percentage
Owned December 31,
2024 | |
| Security Matters (SMX) PLC | |
| | | |
| | % | |
| | % |
Security Matters PTY Ltd.
(Formerly - Security Matters Limited) | |
| Australia | | |
| 100 | % | |
| 100 | % |
| Lionheart III Corp | |
| USA | | |
| 100 | % | |
| 100 | % |
| SMX (Security Matters) Ireland Limited | |
| Ireland | | |
| 100 | % | |
| 100 | % |
| SMX Fashion and Luxury | |
| France | | |
| 100 | % | |
| 100 | % |
| TrueSilver SMX Platform Ltd. | |
| Canada | | |
| 100 | % | |
| 100 | % |
SMX (Security Matters) Israel Ltd.
(Formerly - Security Matters Ltd.) | |
| Israel | | |
| 100 | % | |
| 100 | % |
| Security Matters Canada Ltd. | |
| Canada | | |
| 100 | % | |
| 100 | % |
| SMX Beverages Pty Ltd. | |
| Australia | | |
| 100 | % | |
| 100 | % |
| SMX Circular Economy Platform PTE, Ltd. | |
| Singapore | | |
| 70 | % | |
| 70 | % |
| True Gold Consortium Pty Ltd. | |
| Australia | | |
| 52.9 | % | |
| 52.9 | % |
| SMX Circular Economy FZCO * | |
| UAE | | |
| 100 | % | |
| - | |
In
addition, the Company’s has the following investments in associated company:
| Entity | |
Country of Incorporation | | |
Percentage Owned December 31,
2025 | | |
Percentage Owned December 31,
2024 | |
| Yahaloma Technologies Inc. | |
| Canada | | |
| 50 | % | |
| 50 | % |
The
proportion of ownership interest is equal to the proportion of voting power held.
| * |
On
March 26, 2025, the Company established a fully owned entity incorporated in Dubai Multi Commodities Centre Authority, United Arab
Emirates. |
| * |
The Company’s Irish structure supports its intellectual property strategy, enhancing protection, licensing efficiency, and future
revenue generation from its technology portfolio |
|