Algoma Steel Group Inc.
For the period ended Jun 30, 2026. Filed Jul 30, 2026.
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Jun 30, 2026 · Filed Jul 30, 2026
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EX-99.2 · Replacement Long Term Incentive Plan (“LTIP”)
Replacement Long Term Incentive Plan (“LTIP”)
As at June 30, 2026, 2,335,924 Replacement LTIP Awards remain outstanding with an estimated fair value of $4.05 per unit based on the market price of the Company’s common shares, for which the Company recognized a liability of C$13.4 million ($9.5 million) (December 31, 2025 – C$14.1 million; $10.3 million) in share-based payment compensation liability in the condensed interim consolidated statements of financial position. During the six month period ended June 30, 2026, 179,342 units were settled for common shares. Gain on change in the fair value of the share-based payment compensation liability for the three and six month periods ended June 30, 2026 of C$0.1 million and nil is presented in the condensed interim consolidated statements of net loss. Loss on change in the fair value of the share-based payment compensation liability for the three month period ended June 30, 2025 of C$5.1 million and gain of C$10.3 million for the six month period ended June 30, 2025, is presented in the condensed interim consolidated statements of net loss.
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