Nexa Resources (NEXA) CEO and CFO certify Q1 2026 earnings release
Rhea-AI Filing Summary
Nexa Resources S.A. filed a Form 6-K as a foreign private issuer, mainly to furnish CEO and CFO certification documents related to its first quarter 2026 disclosures. The filing includes full certification forms signed on May 6, 2026 by President and CEO Ignacio Rosado and Senior Vice President of Finance and Group CFO José Carlos del Valle.
The company explains that it relies on an exemption under Part 4 of National Instrument 71-102 for foreign issuers, so references to “interim MD&A” in these certifications instead refer to Nexa’s Earnings Release dated May 6, 2026. This filing is therefore an administrative step confirming management’s responsibility for the accuracy of those interim disclosure materials.
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Key Figures
Key Terms
Form 6-K regulatory
National Instrument 71-102 regulatory
interim MD&A financial
Earnings Release financial
FORM 52-109F2 regulatory
U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE
SECURITIES EXCHANGE ACT OF 1934
For the Month of May 2026
Nexa Resources S.A.
(Exact Name as Specified in its Charter)
N/A
(Translation of Registrant’s Name)
37A, Avenue J.F. Kennedy
L-1855, Luxembourg
Grand Duchy of Luxembourg
(Address of principal executive offices)
Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.
| Form 20-F X | Form 40-F |
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ____
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ____
Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.
| Yes | No X |
If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): Not applicable.
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 undersigned, thereunto duly authorized.
Date: May 6, 2026
| Nexa Resources S.A. |
| By:/s/ José Carlos del Valle |
| Name: José Carlos del Valle |
| Title: Senior Vice President of Finance and Group Chief Financial Officer |
EXHIBIT INDEX
| Exhibit | Description of Exhibit |
|
99.1
99.2 |
Nexa 1Q26 - Interim CEO Certification
Nexa 1Q26 - Interim CFO Certification |
Cover note to CEO and CFO Certifications
Nexa Resources S.A. (“NEXA”) relies on an exemption under Part 4 of National Instrument 71-102 Continuous Disclosure and Other Exemptions Relating to Foreign Issuers, from securities legislation requirements relating to preparation, approval, filing and delivery of interim MD&A. As a result, reference in the attached certifications to “interim MD&A” in paragraph 1 and paragraph 6 thereof is to the Earnings Release of NEXA dated May 6, 2026.
FORM 52-109F2
CERTIFICATION OF INTERIM FILINGS
FULL CERTIFICATE
I, Ignacio Rosado, President and Chief Executive Officer of Nexa Resources S.A., certify the following:
| 1. | Review: I have reviewed the interim financial report and interim MD&A (together, the “interim filings”) of Nexa Resources S.A. (the “issuer”) for the interim period ended on March 31, 2026. |
| 2. | No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the interim filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, with respect to the period covered by the interim filings. |
| 3. | Fair presentation: Based on my knowledge, having exercised reasonable diligence, the interim financial report together with the other financial information included in the interim filings fairly present in all material respects the financial condition, financial performance and cash flows of the issuer, as of the date of and for the periods presented in the interim filings. |
| 4. | Responsibility: The issuer’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings, for the issuer. |
| 5. | Design: Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer’s other certifying officer(s) and I have, as at the end of the period covered by the interim filings |
| (a) | designed DC&P, or caused it to be designed under our supervision, to provide reasonable assurance that |
| (i) | material information relating to the issuer is made known to us by others, particularly during the period in which the interim filings are being prepared; and |
| (ii) | information required to be disclosed by the issuer in its annual filings, interim filings or other reports filed or submitted by it under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation; and |
| (b) | designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the issuer’s GAAP. |
| 5.1 | Control framework: The control framework the issuer’s other certifying officer(s) and I used to design the issuer’s ICFR is the Committee of Sponsoring Organization of the Tradeway Commission (COSO 2013). |
| 5.2 | ICFR: N/A |
| 5.3 | Limitation on scope of design: N/A |
| 6. | Reporting changes in ICFR: The issuer has disclosed in its interim MD&A any change in the issuer’s ICFR that occurred during the period beginning on January 1, 2026, and ended on March 31, 2026, that has materially affected, or is reasonably likely to materially affect, the issuer’s ICFR. |
Date: May 6, 2026
| By: |
/s/ Ignacio Rosado | |
| Name: | Ignacio Rosado | |
| Title: | President and Chief Executive Officer | |
Cover note to CEO and CFO Certifications
Nexa Resources S.A. (“NEXA”) relies on an exemption under Part 4 of National Instrument 71-102 Continuous Disclosure and Other Exemptions Relating to Foreign Issuers, from securities legislation requirements relating to preparation, approval, filing and delivery of interim MD&A. As a result, reference in the attached certifications to “interim MD&A” in paragraph 1 and paragraph 6 thereof is to the Earnings Release of NEXA dated May 6, 2026.
FORM 52-109F2
CERTIFICATION OF INTERIM FILINGS
FULL CERTIFICATE
I, José Carlos del Valle, Senior Vice President of Finance and Group Chief Financial Officer of Nexa Resources S.A. certify the following:
| 1. | Review: I have reviewed the interim financial report and interim MD&A (together, the “interim filings”) of Nexa Resources S.A. (the “issuer”) for the interim period ended on March 31, 2026. |
| 2. | No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the interim filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, with respect to the period covered by the interim filings. |
| 3. | Fair presentation: Based on my knowledge, having exercised reasonable diligence, the interim financial report together with the other financial information included in the interim filings fairly present in all material respects the financial condition, financial performance and cash flows of the issuer, as of the date of and for the periods presented in the interim filings. |
| 4. | Responsibility: The issuer’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings, for the issuer. |
| 5. | Design: Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer’s other certifying officer(s) and I have, as at the end of the period covered by the interim filings |
| (a) | designed DC&P, or caused it to be designed under our supervision, to provide reasonable assurance that |
| (i) | material information relating to the issuer is made known to us by others, particularly during the period in which the interim filings are being prepared; and |
| (ii) | information required to be disclosed by the issuer in its annual filings, interim filings or other reports filed or submitted by it under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation; and |
| (b) | designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with the issuer’s GAAP. |
| 5.1 | Control framework: The control framework the issuer’s other certifying officer(s) and I used to design the issuer’s ICFR is the Committee of Sponsoring Organization of the Tradeway Commission (COSO 2013). |
| 5.2 | ICFR: N/A |
| 5.3 | Limitation on scope of design: N/A |
| 6. | Reporting changes in ICFR: The issuer has disclosed in its interim MD&A any change in the issuer’s ICFR that occurred during the period beginning on January 1, 2026, and ended on March 31, 2026, that has materially affected, or is reasonably likely to materially affect, the issuer’s ICFR. |
Date: May 6, 2026
| By: |
/s/ José Carlos del Valle | |
| Name: | José Carlos del Valle | |
| Title: | Senior Vice President of Finance and Group Chief Financial Officer | |