Sigma Lithium Corp
For the period ended Dec 31, 2025. Filed Mar 30, 2026.
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The yearly report of certain Canadian companies, filed under a joint US and Canadian system. It is the main yearly account these companies give US investors, largely as filed in Canada.
FY2025 · Filed Mar 30, 2026
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EX-99.2 · (2) Applicable Royalties:
(2) Applicable Royalties:
i.) 2.0% ‘Compensação Financeira pela Exploração de Recursos Minerais’ (CFEM), a royalty on mineral production levied by the Brazilian government, payable on the price of minerals extracted from the Lithium Properties.
ii.) A royalty (currently held by LRC LP I, an unrelated party) of 1% of Net Revenues from sales of minerals extracted from the Lithium Properties.
iii.) Brazilian law requires paying landowner’s royalties equal to 50% of the Financial Compensation for the Exploration of Mineral Resources (CFEM).
| (b) | Sales, general and administrative expenses |
| For the three months ended | |||
|---|---|---|---|
| (in $ 000s) | Dec 25 | Dec 24(1) | Change |
| Salaries and benefits | (2,321) | (2,305) | (16) |
| Legal | (619) | (686) | 67 |
| Public company expenses | (680) | (802) | 122 |
| Other | (342) | (1,559) | 1,217 |
| Depletion / Depreciation | (24) | (15) | (9) |
| Sales, general and administrative expenses total | (3,986) | (5,367) | 1,381 |
| § | For the three months ended December 31, 2025, the Company reported cost of goods sold of $3.4 million attributable primarily to transportation expenses related to previously sold products and royalties, which are revenue-linked. |
General and administrative expenses were $4.0 million compared to $5.4 million in the same period of 2024. The decline was due to a sharp reduction in services expenditures and by gains in corporate efficiency.
| 7
SIGMA LITHIUM CORPORATION MANAGEMENT’S DISCUSSION AND ANALYSISFOR THE THREE AND TWELVE-MONTH PERIOD ENDED DECEMBER 31, 2025(Expressed in thousands of United States dollars, except per share amounts or unless stated otherwise)
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