SMX (SMX) revises 2024 and H1 2025 statements after reverse splits

Rhea-AI Filing Summary

SMX (Security Matters) Public Limited Company is updating its previously issued financial statements to reflect three reverse stock splits. The company is revising its audited consolidated financial statements and related notes as of and for the fiscal year ended December 31, 2024, originally included in its Form 20-F filed on May 14, 2025. It is also updating its unaudited interim condensed consolidated financial statements and related notes as of and for the six months ended June 30, 2025, previously furnished on Form 6-K on August 29, 2025.

Both sets of financial statements are being adjusted to reflect 1:7, 1:10.89958 and 1:8 reverse stock splits, which became effective on August 7, 2025, October 23, 2025, and November 18, 2025, respectively.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE

SECURITIES EXCHANGE ACT OF 1934

For the month of December 2025

Commission File Number: 001-41639

SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY

(Exact Name of Registrant as Specified in Charter)

Mespil Business Centre, Mespil House

Sussex Road, Dublin 4, Ireland

Tel: +353-1-920-1000

(Address of Principal Executive Offices) (Zip Code)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F. Form 20-F ☒ Form 40-F ☐

This Report on Form 6-K of SMX (Security Matters) Public Limited Company (the “Company”) attached as Exhibit 99.1 updates to (a) the audited consolidated financial statements and related notes of the Company as of and for the fiscal year ended December 31, 2024 included in the Company’s Form 20-F, as amended, filed with the Securities and Exchange Commission (the “SEC”) on May 14, 2025, to reflect the subsequent 1:7, 1:10.89958 and 1:8 reverse stock splits, which went effective on August 7, 2025, October 23, 2025, and November 18, 2025, respectively, and (b) the unaudited interim condensed consolidated financial statements and related notes of the Company as of and for the six months ended June 30, 2025, included in the Company’s Report on Form 6-K filed with the SEC on August 29, 2025, to reflect the subsequent 1:7, 1:10.89958 and 1:8 reverse stock splits, which went effective on August 7, 2025, October 23, 2025, and November 18, 2025, respectively.

Exhibit No.		Description
99.1		Consolidated Audited Financial Statements as of December 31, 2024 and Unaudited Financial Statements as of June 30, 2025
101.INS*		XBRL Instance Document
101.SCH*		XBRL Taxonomy Extension Schema Document
101.CAL*		XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*		XBRL Taxonomy Extension Definition Linkbase Document
101.LAB*		XBRL Taxonomy Extension Label Linkbase Document
101.PRE*		XBRL Taxonomy Extension Presentation Linkbase Document
104*		Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: December 15, 2025

	SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY
	By:	/s/ Haggai Alon
	Name:	Haggai Alon
	Title:	Chief Executive Officer

FAQ

What did SMX (SMX) report in this December 2025 Form 6-K?

SMX furnished a report stating that it is updating its audited consolidated financial statements for the fiscal year ended December 31, 2024, and its unaudited interim condensed consolidated financial statements for the six months ended June 30, 2025, to reflect three reverse stock splits.

Which SMX financial periods are being updated in this filing?

The company is updating (a) audited consolidated financial statements and related notes as of and for the fiscal year ended December 31, 2024, and (b) unaudited interim condensed consolidated financial statements and related notes as of and for the six months ended June 30, 2025.

What reverse stock split ratios did SMX implement?

The financial statements are being updated to reflect reverse stock split ratios of 1:7, 1:10.89958 and 1:8.

When did SMXs reverse stock splits become effective?

The reverse stock splits became effective on August 7, 2025, October 23, 2025, and November 18, 2025, respectively.

Which earlier SMX filings are referenced in this Form 6-K?

The updated audited financial statements were originally included in SMXs Form 20-F, as amended, filed on May 14, 2025. The updated unaudited interim financial statements were previously included in a Form 6-K filed on August 29, 2025.

What exhibits accompany this SMX Form 6-K update?

The exhibits include consolidated audited financial statements as of December 31, 2024, and unaudited financial statements as of June 30, 2025, along with related XBRL instance and taxonomy extension documents and a cover page interactive data file.