2.01 SDfalseCompass Minerals International, Inc.00012276542025-09-30USDNR11741000rxp:Taxescountry:UScmp:U.s.FederalGovernmentMembercmp:CompassMineralsInternationalInc.ProjectMembercmp:SaltAndPlantNutritionSegmentMember9622000rxp:Taxescountry:CAcmp:GovernmentOfCanadaMembercmp:SaltSegmentMember1778000rxp:Taxescountry:CAsnj:CA-ONcmp:GovernmentOfOntarioMembercmp:GoderichMineProjectMembercmp:RocksaltMembercmp:SaltSegmentMemberUnderground Mining2372000rxp:Royaltiescountry:CAsnj:CA-ONcmp:GovernmentOfOntarioMembercmp:GoderichMineProjectMembercmp:RocksaltMembercmp:SaltSegmentMemberUnderground Mining113000rxp:Taxescountry:CAsnj:CA-SKcmp:GovernmentOfSaskatchewanMembercmp:UnityProjectMembercmp:MechanicallyEvaporatedSaltMembercmp:SaltSegmentMemberWell768000rxp:Taxescountry:CAsnj:CA-QCcmp:GovernmentOfQuebecMembercmp:SaltSegmentMember107000rxp:Royaltiescountry:CAsnj:CA-SKcmp:RuralMunicipalityOfRoundValleyNo.410Membercmp:UnityProjectMembercmp:MechanicallyEvaporatedSaltMembercmp:SaltSegmentMemberWell227000rxp:Taxescountry:CAsnj:CA-ONcmp:TownOfGoderichMembercmp:GoderichMineProjectMembercmp:RocksaltMembercmp:SaltSegmentMemberUnderground Mining62000rxp:Taxescountry:CAsnj:CA-ONcmp:TownOfGoderichMembercmp:GoderichMineProjectMembercmp:MechanicallyEvaporatedSaltMembercmp:SaltSegmentMemberWell4741000rxp:Taxescountry:GBcmp:GovernmentOfUnitedKingdomMembercmp:WinsfordProjectMembercmp:RocksaltMembercmp:SaltSegmentMemberUnderground Mining489000rxp:Taxescountry:GBsnj:GB-CHWcmp:CheshireMembercmp:WinsfordProjectMembercmp:RocksaltMembercmp:SaltSegmentMemberUnderground Mining0001227654country:UScmp:U.s.FederalGovernmentMember2024-10-012025-09-300001227654country:GBcmp:GovernmentOfUnitedKingdomMember2024-10-012025-09-300001227654country:GBcmp:CheshireMember2024-10-012025-09-300001227654country:CAcmp:TownOfGoderichMember2024-10-012025-09-300001227654country:CAcmp:RuralMunicipalityOfRoundValleyNo.410Member2024-10-012025-09-300001227654country:CAcmp:GovernmentOfQuebecMember2024-10-012025-09-300001227654country:CAcmp:GovernmentOfCanadaMember2024-10-012025-09-300001227654cmp:WinsfordProjectMember2024-10-012025-09-300001227654cmp:GoderichPlantProjectMember2024-10-012025-09-300001227654cmp:CompassMineralsInternationalInc.ProjectMember2024-10-012025-09-300001227654cmp:CompassMineralsCanadaCorp.ProjectMember2024-10-012025-09-300001227654country:CAcmp:GovernmentOfSaskatchewanMember2024-10-012025-09-300001227654country:CAcmp:GovernmentOfOntarioMember2024-10-012025-09-300001227654cmp:UnityProjectMember2024-10-012025-09-300001227654cmp:GoderichMineProjectMember2024-10-012025-09-30000122765492024-10-012025-09-30000122765482024-10-012025-09-30000122765472024-10-012025-09-30000122765462024-10-012025-09-30000122765452024-10-012025-09-30000122765442024-10-012025-09-30000122765432024-10-012025-09-30000122765422024-10-012025-09-300001227654112024-10-012025-09-300001227654102024-10-012025-09-30000122765412024-10-012025-09-3000012276542024-10-012025-09-30iso4217:USD

Exhibit 2.01

Resource Extraction Payment Report

Project-level disclosure

The table below sets forth our payments made to governments for the fiscal year ended September 30, 2025, by project and type of payment.

  ​ ​ ​

For the year ended September 30, 2025

(U.S.$ thousand)(1)

Community

Payments for

and social

Production

infrastructure

responsibility

  ​ ​ ​

Taxes

  ​ ​ ​

Royalties

  ​ ​ ​

Fees

  ​ ​ ​

Entitlements

  ​ ​ ​

Bonuses

  ​ ​ ​

Dividends

  ​ ​ ​

improvements

  ​ ​ ​

payments

  ​ ​ ​

Total

United States

  ​

  ​

  ​

  ​

  ​

  ​

  ​

  ​

  ​

Compass Minerals International, Inc.

11,741

(2)

11,741

Cote Blanche Island

Lyons

Ogden – SOP

Ogden – Solar Salt

Ogden – Magnesium Chloride

Canada

  ​

  ​

  ​

  ​

  ​

  ​

  ​

  ​

Compass Minerals Canada Corp.

 

12,168

(3)

 

 

 

 

 

 

 

12,168

Amherst

 

 

 

 

 

 

 

 

 

Goderich Mine

 

228

(4)

2,372

 

 

 

 

 

 

 

2,600

Goderich Plant

 

61

(5)

 

 

 

 

 

 

 

61

Unity

 

107

(6)

113

 

 

 

 

 

 

 

220

United Kingdom

 

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

Winsford

 

5,230

(7)

 

 

 

 

 

 

 

5,230

Total

 

29,535

 

2,485

 

 

 

 

 

 

 

32,020

(1)

All payments are reported in U.S. dollars. Payments relating to projects in Canada were made in Canadian dollars and payments relating to the project in the United Kingdom were made in British pound sterling. Such payments made in currencies other than in U.S. dollars have been converted to U.S. dollars using the exchange rates as of September 30, 2025.

(2)

Compass Minerals International, Inc. (the “Company”) files a consolidated income tax return in the U.S., which includes all U.S. entities including the projects listed. The U.S. Federal Government levies corporate income taxes at the consolidated group level rather than on a per-project basis.  Accordingly, the Company has disclosed payments of taxes at the U.S. consolidated group level. The payments relate not to particular projects but to the consolidated U.S. income of the Company. The reported amount represents $11,741 thousand of Federal income taxes paid to the U.S Federal Government.

(3)

Compass Minerals Canada Corp. files a consolidated income tax return. The Government of Canada levies corporate income taxes at the entity level rather than on a per-project basis. The reported amount represents $9,622 thousand of income taxes on entity-level profits paid to the Canada Revenue Agency, $768 thousand of provincial-level income taxes on entity-level profits paid to the Province of Quebec and $1,778 thousand of provincial-level mining taxes on entity-level profits paid to the Province of Ontario.

(4)

Represents property taxes paid to the Town of Goderich attributable to Goderich Mine.

(5)

Represents property taxes paid to the Town of Goderich attributable to Goderich Plant.

(6)

Represents property taxes.

(7)

Includes $5,147 thousand in income taxes and $489 thousand of property taxes paid in fiscal year 2025, partially offset by $406 thousand of income tax refunds received in fiscal year 2025.

Government-level disclosure

The table below sets forth our payments made to governments for the fiscal year ended September 30, 2025, by government and type of payment.

  ​ ​ ​

For the year ended September 30, 2025

(U.S.$ thousand)(1)

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

Community

  ​ ​ ​

Payments for

and social

Production

infrastructure

responsibility

Taxes

Royalties

Fees

Entitlements

Bonuses

Dividends

improvements

payments

Total

United States

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

U.S. Federal Government

 

11,741

 

 

 

 

 

 

 

 

11,741

Canada

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

Government of Canada

 

9,622

 

 

 

 

 

 

 

 

9,622

Government of Ontario

 

1,778

 

2,372

 

 

 

 

 

 

 

4,150

Government of Saskatchewan

 

 

113

 

 

 

 

 

 

 

113

Government of Quebec

 

768

 

 

 

 

 

 

 

 

768

Rural Municipality of Round Valley No. 410

 

107

 

 

 

 

 

 

 

 

107

Town of Goderich

 

289

 

 

 

 

 

 

 

 

289

United Kingdom

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

Government of the United Kingdom

 

4,741

 

 

 

 

 

 

 

 

4,741

Cheshire

 

489

 

 

 

 

 

 

 

 

489

Total

 

29,535

 

2,485

 

 

 

 

 

 

 

32,020

(1)

All payments are reported in U.S. dollars. Payments relating to projects in Canada were made in Canadian dollars and payments relating to the project in the United Kingdom were made in British pound sterling. Such payments made in currencies other than in U.S. dollars have been converted to U.S. dollars using the exchange rates as of September 30, 2025.

Payment details disclosure

The table below provides the details of payments made to governments for the fiscal year ended September 30, 2025.

For the year ended September 30, 2025

Subnational

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

Amount

Jurisdiction

Government

Business segment

Project

Resource

Extraction Method

(U.S.$ thousand)(1)

United States

  ​

  ​

  ​

  ​

  ​

  ​

U.S. Federal Government

U.S. Federal Government

All

Compass Minerals International, Inc. (U.S. consolidated group level)(2)

N/A

N/A

11,741

Louisiana

U.S. Federal Government

Salt

Cote Blanche Island

Rock Salt

Underground Mining

Kansas

U.S. Federal Government

Salt

Lyons

Mechanically-Evaporated Salt

Well

Utah

U.S. Federal Government

Plant Nutrition

Ogden – SOP

SOP

Well

Utah

U.S. Federal Government

Salt

Ogden – Solar Salt

Solar Salt

Well

Utah

U.S. Federal Government

Salt

Ogden – Magnesium Chloride

Magnesium Chloride

Well

Total

  ​

  ​

  ​

  ​

11,741

Canada

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

 

  ​

Government of Canada

 

Government of Canada

 

Salt

 

N/A(3)

N/A

 

N/A

 

9,622

Quebec

 

Quebec

 

Salt

 

N/A(4)

N/A

 

N/A

 

768

Ontario

 

Government of Ontario

 

Salt

 

Goderich Mine

Rock Salt

 

Underground Mining

 

4,150

Ontario

 

Town of Goderich

 

Salt

 

Goderich Mine

Rock Salt

 

Underground Mining

 

227

Ontario

 

Town of Goderich

 

Salt

 

Goderich Plant

Mechanically-Evaporated Salt

 

Well

 

62

Saskatchewan

 

Rural Municipality of Round Valley No. 410

 

Salt

 

Unity

Mechanically-Evaporated Salt

 

Well

 

107

Saskatchewan

 

Rural Saskatchewan

 

Salt

 

Unity

Mechanically-Evaporated Salt

 

Well

 

113

Total

 

 

  ​

 

  ​

  ​

 

  ​

 

15,049

United Kingdom

 

  ​

 

  ​

 

  ​

  ​

 

  ​

 

  ​

United Kingdom

 

United Kingdom

 

Salt

 

Winsford(5)

Rock Salt

 

Underground Mining

 

4,741

Cheshire

 

Cheshire

 

Salt

 

Winsford

 

Rock Salt

 

Underground Mining

 

489

Total

 

 

  ​

 

  ​

 

  ​

 

  ​

 

5,230

(1)

All payments are reported in U.S. dollars. Payments relating to projects in Canada were made in Canadian dollars and payments relating to the project in the United Kingdom were made in British pound sterling. Such payments made in currencies other than in U.S. dollars have been converted to U.S. dollars using the exchange rates as of September 30, 2025.

(2)

The Company files a consolidated income tax return in the U.S.  The U.S. Federal Government levies corporate income taxes at the consolidated group level rather than on a per-project basis.  Accordingly, the Company has disclosed payments of taxes at the U.S. consolidated group level.  The payments relate not to particular projects but to the consolidated U.S. income of the Company.

(3)

Compass Minerals Canada Corp. files a consolidated income tax return. The Government of Canada levies corporate income taxes at the entity level rather than on a per-project basis.

(4)

Compass Minerals Canada Corp. files a consolidated income tax return. The Government of Quebec levies corporate income taxes at the entity level rather than on a per-project basis.

(5)

The reported amount represents income taxes paid of $5,147 thousand in fiscal year 2025, partially offset by $406 thousand of income tax refunds received in fiscal 2025.