SD 1 nexa-sd_091126.htm SPECIALIZED DISCLOSURE REPORT

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, 2025.

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, 2025, 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/2026/05/estma_report_2025.pdf.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, 2025

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	September 11, 2026
	Name: José Carlos del Valle	(Date)
	Title: Senior Vice President of Finance and Group Chief Financial Officer