[SD] IsoEnergy Ltd. Specialized Disclosure Report

Rhea-AI Filing Summary

IsoEnergy Ltd. filed a Form SD stating that Conflict Minerals are not applicable. The company is relying on Canada’s Extractive Sector Transparency Measures Act alternative reporting and has provided its ESTMA annual report for the year ended Dec 31, 2024, which is available on its website and the Government of Canada site. The payment disclosure is included as Exhibit 2.01. The report is signed by CFO Graham du Preez on Aug 13, 2025.

Positive

• Conflict Minerals disclosure explicitly stated as not applicable
• ESTMA annual report for year ended Dec 31, 2024 provided and made available as required
• Payment disclosure included as Exhibit 2.01, demonstrating compliance with reporting obligations

Negative

• None.

Insights

Financial Analyst

TL;DR: Routine compliance filing providing ESTMA report and payment disclosure; no new financial results or material operational changes disclosed.

The Form SD confirms IsoEnergy has no applicable conflict minerals disclosure and that it is satisfying Item 2.01 via Canada’s ESTMA alternative reporting. The ESTMA annual report for the year ended Dec 31, 2024 is referenced and filed as Exhibit 2.01. This filing provides transparency on payments but does not include earnings, transactions, or operational metrics, so it is unlikely to move valuation models.

Corporate Governance Expert

TL;DR: Filing demonstrates regulatory compliance and public disclosure of payment information; governance transparency improved but not materially impactful.

IsoEnergy’s reliance on the ESTMA alternative reporting provision and the inclusion of the payment disclosure as Exhibit 2.01 indicate the company is meeting extractive-sector transparency obligations. The signature by CFO Graham du Preez (dated Aug 13, 2025) records corporate attestation. The disclosure enhances governance transparency but does not contain operational or financial changes that would be material to investors.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM SD

Specialized Disclosure Report

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IsoEnergy Ltd.

(Exact name of registrant as specified in its charter)

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Ontario, Canada		001-42611		N/A
(State or other jurisdiction of incorporation)	​	(Commission File Number)	​	(I.R.S. Employer Identification No.)

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217 Queen Street West, Suite 401, Toronto, Ontario, Canada		M5V 0R2
(Address of principal executive offices)	​	(Zip Code)

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Graham du Preez, Chief Financial Officer

1-833-572-2333

(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:

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☐	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.

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Item 1.02 - Exhibit

Not applicable.

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Section 2 – Resource Extraction Issuer Disclosure

Item 2.01 Resource Extraction Issuer Disclosure and Report

IsoEnergy Ltd. (“IsoEnergy”) is subject to Canada’s Extractive Sector Transparency Measures Act (“ESTMA”). IsoEnergy 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. IsoEnergy’s ESTMA report is available in the Investors – Annual and Interim Reports section of IsoEnergy’s website at www.isoenergy.ca 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.

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Section 3 – Exhibits

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 IsoEnergy’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.

	ISOENERGY LTD.
Date: August 13, 2025	By:	/s/ Graham du Preez
		Graham du Preez
		Chief Financial Officer

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FAQ

What did IsoEnergy (ISOU) disclose in this Form SD?

IsoEnergy stated Conflict Minerals are not applicable and provided its ESTMA annual report for the year ended Dec 31, 2024, with payment disclosure included as Exhibit 2.01.

Where can I find IsoEnergy's ESTMA report referenced in the Form SD?

The ESTMA report is available in the Investors – Annual and Interim Reports section of www.isoenergy.ca and on the Government of Canada ESTMA reports page.

Does the Form SD include payment disclosure?

Yes; the filing states the payment disclosure is included as Exhibit 2.01 to the Form SD.

Is a Conflict Minerals report required for IsoEnergy?

No; the Form SD explicitly lists the Conflict Minerals disclosure as not applicable.

Who signed the IsoEnergy Form SD and when?

Graham du Preez, Chief Financial Officer, signed the report on Aug 13, 2025.