This document summarizes a research paper on an IOT-based smart energy meter system for detecting electricity theft. The system monitors active and reactive power usage using a Wi-Fi module. It connects sensors and a microcontroller to a current transformer and energy meter. Reactive power consumption is measured and used to calculate a penalty factor displayed on an LCD. The system aims to minimize theft by monitoring usage data in real-time and detecting abnormal readings. It allows consumers to track their own usage remotely to identify any issues or unauthorized access to power.