Exhibit 99.1 INDEX TO FINANCIAL STATEMENTS SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2024 TABLE OF CONTENTS Page | Report of independent registered public accounting firm PCAOB #1185 | F-2 | | --- | --- | | Consolidated statements of financial position | F-3 | | Consolidated statements of comprehensive loss | F-4 | | Consolidated statements of changes in equity | F-5 - F-7 | | Consolidated statements of cash flows | F-8 - F-9 | | Notes to the consolid ...