Business Context and Reporting Period
This Form 6-K filing by SMX (Security Matters) Public Limited Company covers the month of July 2026. The report serves to update the audited consolidated financial statements for the fiscal year ended December 31, 2025, which were originally filed in the Annual Report on Form 20-F on March 20, 2026.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. The document acts as a procedural update to reflect capital structure changes rather than a presentation of new financial performance data.
Material Changes
The primary material change disclosed is the adjustment of historical financial figures to reflect two reverse stock splits that occurred after the original fiscal year-end reporting:
- A 20:1 reverse stock split effective May 11, 2026.
- A 2.285:1 reverse stock split effective June 1, 2026.
These adjustments are incorporated by reference into the Company's active registration statements on Forms F-3 and S-8.
Guidance, Outlook, and Risks
The filing contains no management commentary, forward-looking guidance, or specific risk factors beyond the standard incorporation by reference language. No unusual items or contingencies are described in the text provided.
Investor Verification Checklist
- Verify the updated share count and per-share financial metrics in Exhibit 99.1 to ensure they reflect the combined 45.7:1 reverse split ratio.
- Confirm the impact of the reverse splits on the Company's active registration statements (Forms F-3 and S-8).
- Review the original Form 20-F filed on March 20, 2026, for the underlying unadjusted financial performance data.