Allied Gold (AAUC) meets U.S. resource extraction rules with Canadian ESTMA report

Rhea-AI Filing Summary

Allied Gold Corporation filed a Specialized Disclosure Report covering its obligations as a resource extraction issuer under U.S. securities rules. The company states that conflict minerals disclosure items are not applicable for the reported period.

For resource extraction disclosure, Allied Gold relies on the alternative reporting provision of Item 2.01 by using its Canadian Extractive Sector Transparency Measures Act (ESTMA) report for the year ended December 31, 2024. That ESTMA report is filed as Exhibit 2.01 to this Form SD and is also available on Allied Gold’s website and on the Government of Canada’s website.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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FORM SD

Specialized Disclosure Report

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Allied Gold Corporation

(Exact name of registrant as specified in its charter)

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Ontario, Canada		001-42672		N/A
(State or other jurisdiction of incorporation)	​	(Commission File Number)	​	(I.R.S. Employer Identification No.)

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Royal Bank Plaza, North Tower, 200 Bay Street, Suite 2200, Toronto, Ontario, Canada		M5J 2J3
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(Address of principal executive offices)	​	(Zip Code)

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-833-363-4435

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Sofia Tsakos, Chief Legal Officer and Corporate Secretary

1-833-363-4435

(Name and telephone number, including area code, of the person to contact in connection with this report.)

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Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:

☐Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31,          .

☒Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2024.

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INFORMATION TO BE INCLUDED IN THE REPORT

Section 1 – Conflict Minerals Disclosure

Item 1.01 Conflict Minerals Disclosure and Report

Not applicable.

Item 1.02 - Exhibit 

Not applicable.

Section 2 – Resource Extraction Issuer Disclosure

Item 2.01 Resource Extraction Issuer Disclosure and Report

Allied Gold Corporation (“Allied Gold”) is subject to Canada’s Extractive Sector Transparency Measures Act (“ESTMA”). Allied Gold is relying on the alternative reporting provision of Item 2.01 and providing its ESTMA report for the year ended December 31, 2024 to satisfy the requirements of Item 2.01. Allied Gold’s ESTMA report is available in the Investors – ESTMA section of Allied Gold’s website at www.alliedgold.com or on the Government of Canada’s website at https://natural-resources.canada.ca/minerals-mining/services-mining-industry/extractive-sector-transparency/links-estma-reports. The payment disclosure required by Form SD is included as Exhibit 2.01 to this Form SD.

Section 3 – Exhibits

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Item 3.01 Exhibits

The following exhibit is filed as part of this report.

Exhibit Number		Description
2.01	​	Extractive Sector Transparency Measures Act - Annual Report for the year ended December 31, 2024.

(1) The references to Allied Gold’s website and the Government of Canada’s website are provided for convenience only, and their contents are not incorporated by reference into this Form SD or the ESTMA Report nor deemed filed with the U.S. Securities and Exchange Commission.

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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 duly authorized undersigned.

​	ALLIED GOLD CORPORATION
Date: September 15, 2025	By:	/s/ Sofia Tsakos
​	​	Sofia Tsakos
​	​	Chief Legal Officer and Corporate Secretary

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FAQ

What does Allied Gold Corporation (AAUC) disclose in its latest Specialized Disclosure Report?

Allied Gold Corporation’s Specialized Disclosure Report focuses on its status as a resource extraction issuer. It notes conflict minerals disclosure is not applicable and instead provides payment transparency information through its Canadian ESTMA report for the year ended December 31, 2024, filed as Exhibit 2.01.

How does Allied Gold (AAUC) satisfy U.S. resource extraction disclosure requirements?

Allied Gold satisfies U.S. resource extraction disclosure by relying on the alternative reporting provision of Item 2.01. It uses its Canadian Extractive Sector Transparency Measures Act (ESTMA) report for the year ended December 31, 2024, which is filed as Exhibit 2.01 and referenced in the filing.

Are conflict minerals disclosures required for Allied Gold Corporation (AAUC) in this filing?

No, conflict minerals disclosures are not required in this filing. The company states that both the Conflict Minerals Disclosure and related exhibit items under Section 1 of the report are not applicable, focusing instead on resource extraction disclosure under Rule 13q-1 and ESTMA reporting.

Where can investors find Allied Gold’s ESTMA report referenced in the Form SD?

Investors can find Allied Gold’s ESTMA report in the Investors – ESTMA section of the company’s website at www.alliedgold.com. It is also accessible on the Government of Canada’s website via the Extractive Sector Transparency Measures Act reports portal, as noted in the filing.

What time period does Allied Gold’s ESTMA report in Exhibit 2.01 cover?

Allied Gold’s ESTMA report, filed as Exhibit 2.01 to the Specialized Disclosure Report, covers the year ended December 31, 2024. This report provides payment transparency information required under Canada’s Extractive Sector Transparency Measures Act and is used to meet U.S. Item 2.01 requirements.

Which U.S. rule applies to Allied Gold Corporation’s resource extraction disclosure?

The resource extraction disclosure in Allied Gold’s report is filed under Rule 13q-1 of the Securities Exchange Act. The company relies on an alternative reporting provision, using its Canadian ESTMA report for the year ended December 31, 2024, to satisfy the U.S. disclosure requirements.