v3.26.1
Principles of consolidation (Tables)
12 Months Ended
Dec. 31, 2025
Principles Of Consolidation  
Schedule of ownership percentages
           
  Percentage of
shares
Company Controls  Headquarter Functional
Currency
 Activities 
2025 2024
Subsidiaries            
Nexa Recursos Minerais S.A. - "NEXA BR" 100 100 Directly Brazil Real – BRL Mining / Smelting
Nexa Resources Cajamarquilla S.A.  - "NEXA CJM" 99.91 99.91 Directly Peru US Dollar - USD Smelting
Nexa Resources US. Inc. 100 100 Directly United States US Dollar – USD Trading
Exploraciones Chimborazo Metals & Mining 100 100 Directly Ecuador US Dollar – USD Holding and others
L.D.O.S.P.E.  Geração de Energia e Participações Ltda. – “L.D.O.S.P.E." 100 100 Indirectly Brazil Real – BRL Energy
L.D.Q.S.P.E.  Geração de Energia e Participações Ltda. – "L.D.Q.S.P.E." 100 100 Indirectly Brazil Real – BRL Energy
L.D.R.S.P.E.  Geração de Energia e Participações Ltda. – "L.D.R.S.P.E." 100 100 Indirectly Brazil Real – BRL Energy
Mineração Santa Maria Ltda. (i) 100 99.99 Indirectly Brazil Real – BRL Mining projects
Pollarix S.A. - "Pollarix" (ii) 33.33 33.33 Indirectly Brazil Real – BRL Energy
Karmin - Holding Ltda. 100 100 Indirectly Brazil Real - BRL Holding and others
Mineração Rio Aripuaña Ltda. 100 100 Indirectly Brazil Real – BRL Holding and others
Votorantim Metals Canada Inc. 100 100 Indirectly Canada Canadian dollar – CAD Holding and others
Nexa Resources El Porvenir S.A.C. 99.99 99.99 Indirectly Peru US Dollar – USD Mining
Nexa Resources Perú S.A.A. - "NEXA Peru" 83.37 83.37 Indirectly Peru US Dollar – USD Mining
Votorantim Internacional CSC S.A.C. (iii) 100 - Indirectly Peru US Dollar – USD Others
Nexa Resources Atacocha S.A.A. - "NEXA Atacocha" (iv) 83.00 86.65 Indirectly Peru US Dollar – USD Mining
Nexa Resources UK Ltd. - "NEXA UK" 100 100 Indirectly United Kingdom US Dollar – USD Mining
Nexa Energy Comercializadora de Energia Ltda. 100 100 Indirectly Brazil Real – BRL Energy
Associates            
Campos Novos Energia S.A. - "Enercan" 22.44 22.44   Brazil Real – BRL Energy

(i) During 2025, one (1) share was transferred free of charge from Votorantim S.A. to Nexa Recursos Minerais S.A. As a result of this transaction, Nexa Recursos Minerais S.A. came to hold 100% of the share capital of Mineração Santa Maria Ltda.

(ii) Nexa, through its wholly owned subsidiary NEXA BR, holds 100% of the common shares of Pollarix, representing 33% of the total shares outstanding, which carry all voting rights. Auren, a subsidiary of VSA, holds 100% of the preference shares outstanding, representing 67% of the total shares outstanding, which entitles it to receive dividends 93% higher than the amount received by the common shareholder.

(iii) In January 2025, the subsidiary Nexa Peru acquired 100% of the equity interest in a new subsidiary, Votorantim CSC S.A.C., a provider of shared administrative, tax, and accounting services, from its majority shareholder Votorantim S.A. The acquisition included a net asset value of USD 949, with a purchase price of USD 924, resulting in a gain of USD 25 recognized in profit or loss. The transaction had a net positive cash effect of USD 997, calculated as the difference between the cash and cash equivalents of the acquired subsidiary and the amount paid at the acquisition date.

(iv) For further details about this change refer to note 30 (h).