NEXA posts Extractive Sector payment disclosure as Exhibit 2.01

Rhea-AI Filing Summary

Nexa Resources S.A. states it is subject to Canada’s Extractive Sector Transparency Measures Act and is relying on Item 2.01 alternative reporting by providing its ESTMA annual report for the year ended December 31, 2024. The company says the ESTMA report and the required payment disclosure (filed as Exhibit 2.01) are available on the company website and on the Government of Canada website.

Positive

• Compliance with ESTMA: The company confirms it is subject to Canada’s Extractive Sector Transparency Measures Act and has provided the required annual report for 2024.
• Public disclosure: The ESTMA report and payment disclosure are made publicly available on the company website and the Government of Canada website.
• Payment disclosure filed: The payment information required by Form SD is included as Exhibit 2.01 to this Form SD.

Negative

• None.

Insights

Compliance/Risk Analyst

TL;DR: Routine regulatory compliance filing; disclosures posted publicly under ESTMA for 2024.

Nexa has used the Item 2.01 alternative reporting route to satisfy Form SD by providing its ESTMA annual report for the year ended December 31, 2024. The filing indicates the required payment disclosure is included as Exhibit 2.01 and available on both the company's website and the Government of Canada site. This is a standard transparency disclosure with no new financial results or transactions disclosed in this filing.

Corporate Governance Expert

TL;DR: Filing demonstrates adherence to Canadian extractive-sector transparency rules; not a material operational update.

The report confirms Nexa’s compliance posture under the Extractive Sector Transparency Measures Act and provides public access to the company's payment disclosures for 2024. As the filing contains the ESTMA report and Exhibit 2.01 payment disclosure, it supports governance and transparency obligations but does not present operational, financial, or governance changes that would materially alter investor assessments.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM SD

Specialized Disclosure Report

NEXA RESOURCES S.A.

(Exact name of registrant as specified in its charter)

Grand Duchy of Luxembourg		001-38256		Not applicable
(State or other jurisdiction of incorporation or organization)		(Commission File Number)		(IRS Employer Identification No.)

37A, Avenue J.F. Kennedy L-1855, Luxembourg Grand Duchy of Luxembourg				L-1855
(Address of principal executive offices)				(Zip Code)

José Carlos del Valle
+352 28 26 37 27

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

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.

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

Nexa Resources S.A. (the “Company”) is subject to Canada’s Extractive Sector Transparency Measures Act (“ESTMA”). The Company 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. The Company’s ESTMA report is available on the Company’s website at https://www.nexaresources.com/wp-content/uploads/2025/05/nexa_estma_report_2024.pdf 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

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

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.

NEXA RESOURCES S.A.
By:		/s/ José Carlos del Valle		August 13, 2025
		Name: José Carlos del Valle		(Date)
		Title: Senior Vice President of Finance and Group Chief Financial Officer

FAQ

What did Nexa (NEXA) file in this Form SD?

Nexa filed a Form SD indicating it relied on Item 2.01 alternative reporting and provided its ESTMA annual report for the year ended December 31, 2024; the payment disclosure is filed as Exhibit 2.01.

Where can investors find Nexa's ESTMA report for 2024?

The company states the ESTMA report is available on Nexa's website at https://www.nexaresources.com/wp-content/uploads/2025/05/nexa_estma_report_2024.pdf and on the Government of Canada website at https://natural-resources.canada.ca/minerals-mining/services-mining-industry/extractive-sector-transparency/links-estma-reports.

Does this filing include financial results or earnings information for Nexa?

No. The Form SD filing pertains to extractive-sector transparency reporting and the ESTMA report; it does not contain earnings, revenue, or other financial performance data.

Is the required payment disclosure included in the filing?

Yes. The filing states the payment disclosure required by Form SD is included as Exhibit 2.01.