UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM SD
Specialized Disclosure Report
NEXA RESOURCES S.A.
(Exact name of registrant as specified in its charter)
| Grand Duchy of Luxembourg | 001-38256 | Not applicable | ||
| (State
or other jurisdiction of incorporation or organization) |
(Commission File Number) | (IRS
Employer Identification No.) |
| 37A, Avenue J.F. Kennedy L-1855, Luxembourg Grand Duchy of Luxembourg |
L-1855 | |
| (Address of principal executive offices) | (Zip Code) |
José
Carlos del Valle
+352 28 26 37 27
(Name and telephone number, including area code, of person to contact in connection with this report)
Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:
| ☐ | Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, ___________. |
| ☒ | Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2025. |
SECTION 1 - CONFLICT MINERALS DISCLOSURE
Item 1.01 - Conflict Minerals Disclosure and Report
Not applicable
Item 1.02 - Exhibit
Not applicable
SECTION 2 - RESOURCE EXTRACTION ISSUER DISCLOSURE
Item 2.01 Resource Extraction Issuer Disclosure and Report
Nexa Resources S.A. (the “Company”) is subject to Canada’s Extractive Sector Transparency Measures Act (“ESTMA”). The Company is relying on the alternative reporting provision of Item 2.01 and providing its ESTMA report for the year ended December 31, 2025, to satisfy the requirements of Item 2.01. The Company’s ESTMA report is available on the Company’s website at https://www.nexaresources.com/wp-content/uploads/2026/05/estma_report_2025.pdf.pdf or on the Government of Canada’s website at https://natural-resources.canada.ca/minerals-mining/services-mining-industry/extractive-sector-transparency/links-estma-reports. The payment disclosure required by Form SD is included as Exhibit 2.01 to this Form SD.
SECTION 3 - EXHIBITS
Item 3.01. Exhibits
The following exhibit is filed as part of this report.
| Exhibit Number | Description | |
| 2.01 | Extractive Sector Transparency Measures Act - Annual Report for the year ended December 31, 2025 |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned.
| NEXA RESOURCES S.A. | |||
| By: | /s/ José Carlos del Valle | September 11, 2026 | |
| Name: José Carlos del Valle | (Date) | ||
Title: Senior Vice President of Finance and Group Chief Financial Officer |
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