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v3.26.1

Impairment of long-lived assets (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
Schedule of impairment (losses) reversals |
Schedule of impairment (losses) reversals |  |  |
Impairment (losses) reversals | 2025 | 2024 | 2023
Magistral Project | - | (58,435) | -
Cerro Pasco CGU | 108,005 | 22,206 | (42,660)
Morro Agudo | - | 10,291 | (59,002)
Pukaqaqa Project | - | 3,978 | -
Other individual assets | (16,299) | (10,910) | (12,976)
Total | 91,706 | (32,870) | (114,643)
Schedule of key assumptions used in impairment test |
Schedule of key assumptions used in impairment test |  |  |  |
| 2025 | 2024 |  | 2023
Long-term zinc price (USD/t) | 3,120 | 2,930 |  | 2,800
Discount rate (Peru) | 7.08% | 7.08% |  | 7.22%
Discount rate (Brazil) | 7.63% | 7.64% |  | 8.02%
Exchange rate (BRL x USD) | 5.43 | 5.66 |  | 4.84
Brownfield projects - LOM (years) | From 3 to 25 | From 3 to 25 |  | From 4 to 21
(i) Although LOM is a key assumption, based on current facts and circumstances, including recent historical information, management does not consider a change in this assumption to be reasonably possible. Historically, LOM has remained stable or increased by one to two years, and given the current stage of mining operations, a significant reduction in LOM is not expected.
Schedule of impairment reversal cerro pasco CGU |
Schedule of impairment reversal cerro pasco CGU |  |  |
| Carrying amount prior to impairment reversal | Impairment reversal | Carrying amount after impairment reversal
Property, plant and equipment | 292,466 | 17,448 | 309,914
Intangible assets | 155,528 | 90,558 | 246,086
Other net liabilities | (53,772) | - | (53,772)
| 394,222 | 108,005 | 502,228
Schedule of key assumptions used recoverable amount |
Schedule of key assumptions used recoverable amount |  |  |  |
Scenario | Impairment Reversal | Excess over recoverable amount | Current Long-term zinc price (USD/t) | Current Discount rate (Peru)
Base case | 108,005 | 33,502 | 3,120 | 7.08%
Schedule of after stress test scenario |
Schedule of after stress test scenario |  |  |  |  |  |  |  |
Assumption | Stress test Scenario | Stress on Assumption |  | After Stress test scenario
| Impairment Reversal | Impact |  | Excess over recoverable amount | Impact
Long-term zinc price (USD/t) | 5% Decrease | 2,964 |  | 75,328 | (32,677) |  | - | (33,502)
Discount rate (Peru) | 5% Increase | 7.43% |  | 108,005 | - |  | 18,643 | (14,859)
Schedule of sensitivity analysis |
Schedule of sensitivity analysis |  |  |  |  |  |  |
CGU | Excess over recoverable amount | Decrease in Long term Zinc (USD/t) | Increase in WACC | Appreciation of BRL over USD(i)
Change | Price | Change | Rate | Change | Price
Três Marias System | 458,634 | (14.41%) | 2,670 | 111.02% | 14.94% | (13.46%) | 4.70
Juiz de Fora | 51,351 | (8.04%) | 2,869 | 24.96% | 8.85% | (3.77%) | 5.23
Aripuaña | 633,312 | (30.26%) | 2,176 | 113.29% | 15.10% | (22.70%) | 4.20
Cerro Pasco | 33,502 | (2.53%) | 3,041 | 11.54% | 8.51% | - | -
Cerro Lindo | 431,471 | (36.33%) | 1,987 | 133.08% | 17.78% | - | -
Mining Peru | 258,550 | (11.24%) | 2,769 | 43.88% | 10.98% | - | -
Cajamarquilla | 730,640 | (51.36%) | 1,518 | 94.11% | 14.81% | - | -
(i) These analyses are only applicable to Três Marias System, Juiz de Fora and Aripuanã CGUs, as these are in Brazil and their functional currency is BRL. Therefore, the appreciation of BRL over USD impacts the operational cost and expense, reducing the recoverable amount of these CGUs in USD, for consolidated purposes.

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