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Principles of consolidation (Tables) | 12 Months Ended
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Dec. 31, 2025
Principles Of Consolidation |
Schedule of ownership percentages |
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).

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