v3.26.3
Subsidiaries
12 Months Ended
Jun. 30, 2026
Subsidiaries [Abstract]  
Subsidiaries
26.
Subsidiaries

Subsidiaries are entities controlled by the Company. Control exists where the Company is exposed or has rights to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. The Company has power over the subsidiary when it has existing rights to direct the relevant activities of the subsidiary which are those which significantly affect the subsidiary’s returns. The financial statements of subsidiaries are included in the consolidated financial statements for the period they are controlled.

The subsidiaries of the Group at the reporting date are as follows:

         
Ownership interest
 
Subsidiaries
Country of
Incorporation
Principal activity
 
2026
%
   
2025
%
   
2024
%
 
9474-9454 Québec Inc.
Canada
Exploration
   
100
     
100
     
100
 
Lasec Exploration Canada Inc. Canada Exploration     100       –       –  
North American Lithium Inc. (1)
Canada
Lithium mining and processing
   
100
     
75
     
75
 
Piedmont Lithium Carolinas, Inc. United States Sales, marketing and distribution     100       –       –  
Piedmont Lithium Cayman Inc. United Kingdom Holding company     100       –       –  
Piedmont Lithium Finland Holdings, LLC United States Investment holding company     100       –       –  
Piedmont Lithium Ghana Holdings, LLC United States Holding company     100       –       –  
Piedmont Lithium Inc. United States Administrative, management and support services     100       –       –  
Piedmont Lithium International Canada BC ULC Canada Administrative, management and support services     100       –       –  
Piedmont Lithium International US, LLC United States Sales, marketing and distribution     100       –       –  
Piedmont Lithium Newfoundland Holdings, LLC United States Holding company     100       –       –  
Piedmont Lithium Québec Holdings Inc. United States Investment holding company     100       –       –  
Piedmont Lithium Pty Ltd Australia Holding company     100       –       –  
PLNC Holdings, LLC United States Administrative, management and support services     100       –       –  
PLNC Land, LLC United States Investment holding company     100       –       –  
PLTN Holdings, LLC United States Administrative, management and support services     100       –       –  
PLTN Land, LLC United States Investment holding company     100       –       –  
PLTN Real Estate, LLC United States Holding company     100       –       –  
Sayona East Kimberley Pty Ltd
Australia
Exploration
   
100
     
100
     
100
 
Sayona Inc.
Canada
Administrative, management and support services
   
100
     
100
     
100
 
Sayona International Pty Ltd
Australia
Investment holding company
   
100
     
100
     
100
 
Sayona Lithium Pty Ltd
Australia
Exploration
   
100
     
100
     
100
 
Sayona North Inc.
Canada
Exploration
   
100
     
100
     
100
 
Sayona Québec Inc. (1)
Canada
Investment holding company
   
100
     
75
     
75
 
Shock MergeCo Inc. (2)
United States
Investment holding company
   
–
     
100
     
–
 
 
(1)
Non-controlling ownership interest of 25 per cent is held by Piedmont Lithium Québec Holdings Inc.
(2)
Shock MergeCo Inc. was incorporated on 14 November 2024. On merger completion, Piedmont Lithium Inc. merged with and into Shock MergeCo Inc., resulting in Shock MergeCo Inc. being replaced by Piedmont Lithium Inc.