Diversified Energy (DEC) details 2024 resource payments filing disclosure

Rhea-AI Filing Summary

Diversified Energy Company PLC filed a Form SD for the fiscal year ended December 31, 2024, as a resource extraction issuer. The filing states that the company and its consolidated subsidiaries have reported payments made to U.S. federal and foreign governments related to the commercial development of oil, natural gas or minerals.

The detailed payment information required under Section 13(q) and Rule 13q-1 is provided in Exhibit 2.01, which consists of a report prepared under UK Disclosure and Transparency Rule 4.3A and The Reports on Payments to Governments Regulations 2014. That report is also available via the UK Financial Conduct Authority’s National Storage Mechanism and on the company’s website.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM SD

Specialized Disclosure Report

Diversified Energy Company PLC

(Exact Name of Registrant as Specified in Its Charter)

England and Wales

001-41870

98-1338124

(State or Other Jurisdiction of Incorporation or Organization)

(Commission File Number)

(I.R.S. Employer Identification No.)

1600 Corporate Drive Birmingham, Alabama

35242

(Address of Principal Executive Offices)

(Zip Code)

Bradley G. Gray

President & Chief Financial Officer

(205) 408-0909

(Name and Telephone Number, Including Area Code, of the Person to Contact in Connection with This Report)

Check the appropriate box to indicate the rule pursuant to which this Form is being submitted, 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, 2024.

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

Section 2 – Resource Extraction Issuer Disclosure

Item 2.01 – Resource Extraction Issuer Disclosure and Report

Required Disclosure

Section 13(q) of the Securities Exchange Act of 1934, as amended, and Rule 13q-1 and Form SD promulgated thereunder (collectively, the “Resource Extraction Payment Rules”) require resource extraction issuers to disclose payments made to the U.S. federal government or a foreign government (each, a “government” and collectively, “governments”) for the purpose of the commercial development of oil, natural gas or minerals. In accordance with the Resource Extraction Payment Rules, this Form SD covers such payments made by Diversified Energy Company PLC (the "Company") and its consolidated subsidiaries for the fiscal year ended December 31, 2024. Terms and phrases used but not defined in this Form SD have the meanings provided under the Resource Extraction Payment Rules.

Disclosure of Payments by Resource Extraction Issuers.

The specified payment disclosure required by the Resource Extraction Payment Rules is included in Exhibit 2.01 to this Form SD.

Payments are reported on a cash basis in U.S. dollars.

Alternative Reporting

The Company is relying on the alternative reporting provision permitted by Item 2.01(c) of Form SD and satisfying its fiscal year payment disclosure obligations under paragraph (a) of Item 2.01 of Form SD by including, as Exhibit 2.01 to this Form SD, a report (the “Report”) filed by the Company within its 2024 Annual Report, prepared in accordance with the Disclosure and Transparency Rule 4.3A issued by the UK's Financial Conduct Authority and in accordance with The Reports on Payments to Governments Regulations 2014 (as amended in 2015). The Report for the fiscal year ended December 31, 2024, is available for inspection on the United Kingdom’s Financial Conduct Authority National Storage Mechanism website at data.fca.org.uk/#/nsm/nationalstoragemechanism, or on the Company’s website (www.div.energy). The content of the websites referred to in this Form SD is not intended to be incorporated by reference into or part of this Form SD.

Section 3 – Exhibits

Item 3.01 – Exhibits

The following exhibit is furnished as part of this report.

Exhibit No.						Description
2.01						Diversified Energy Company PLC Resource Extraction Payment Report for the fiscal year ended December 31, 2024

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.

						Diversified Energy Company PLC
September 16, 2025						By:			/s/ Bradley G. Gray
Date									Bradley G. Gray
									President & Chief Financial Officer

FAQ

What is Diversified Energy Company PLC (DEC) disclosing in its 2024 Form SD?

Diversified Energy Company PLC is disclosing payments made by the company and its consolidated subsidiaries to U.S. federal and foreign governments for the commercial development of oil, natural gas or minerals for the fiscal year ended December 31, 2024, as required by Section 13(q) and Rule 13q-1.

Where can investors find the detailed government payment data for DEC for 2024?

The specified payment details are contained in Exhibit 2.01 to the Form SD, which is a Resource Extraction Payment Report also filed within the company’s 2024 Annual Report. The report is available on the UK Financial Conduct Authority National Storage Mechanism website and on the company’s website (www.div.energy).

What alternative reporting method is Diversified Energy using in this Form SD?

The company is relying on the alternative reporting provision in Item 2.01(c) of Form SD. It satisfies its U.S. disclosure obligations by using a report prepared in accordance with UK Disclosure and Transparency Rule 4.3A and The Reports on Payments to Governments Regulations 2014 (as amended in 2015).

Which period does Diversified Energy’s 2024 resource extraction disclosure cover?

The disclosure covers payments made for the fiscal year ended December 31, 2024. Payments are reported on a cash basis in U.S. dollars.

Does the Form SD itself list the payment amounts by government or project for DEC?

No, the Form SD states that the required payment disclosure is included in Exhibit 2.01, which contains the detailed Resource Extraction Payment Report prepared under the applicable UK regulations.

Which rules require Diversified Energy to make this resource extraction payment disclosure?

The disclosure is required under Section 13(q) of the Securities Exchange Act of 1934 and SEC Rule 13q-1, implemented through Form SD, for resource extraction issuers.