Nexa Resources S.A.

In relation to the Magistral Project, no changes have occurred in the circumstances described in the annual financial statements as of December 31, 2025. As of the date of this report, the deadline to fulfill the Accreditable Investment Commitment remains suspended, as does the potential application of the related penalty in the amount of USD 97,029.

In relation to the guarantees for dams, there have been no changes to the regulatory framework since the annual financial statements as of December 31, 2025. The Company continues to await approval from the environmental authorities before proceeding with the remaining obligations.

As of September 30, 2026, the Company had installment payment agreements with the Peruvian Tax Authority (SUNAT) related to tax assessments for the 2014–2017 fiscal years that remain subject to ongoing judicial proceedings. Participation in these installment agreements does not constitute acceptance of the tax authority’s position or settlement of the underlying disputes.

As of September 30, 2026, the remaining installment payment commitments relate exclusively to the 2014 and 2015 fiscal years and totaled USD 98,266, representing future cash outflows payable in accordance with the agreed installment schedules, with payments due through 2032. Of this amount, USD 1,647 has been recognized within "Tax liabilities". No liability has been recognized for the remaining USD 96,619, as management considers it more likely than not that the related tax positions will ultimately be sustained by the competent judicial authority. Installment payments related to these amounts will be recorded as "Tax claim payments" within "Other assets" when paid. For further details regarding the underlying tax matters and related accounting treatment, see note 8(c).

In addition, during August 2026, the Company made a payment of USD 16,654 related to the 2016 and 2017 fiscal years, as required by SUNAT to preserve the admissibility of its appeal before the Tax Court. Following this payment, no further installment payment commitments remain in respect of those fiscal years.

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Nexa Resources S.A. Notes to the condensed consolidated interim financial statementsUnauditedNine-month periods ended on September 30All amounts in thousands of US Dollars, unless otherwise stated