Company: FEAV
Filing Date: 2025-01-24
Form Type: PRE 14A
Source: 0000950170-25-008828
Chunk: 61

Company: 5E Advanced Materials, Inc.
Filing Date: 2025-01-24
Form: PRE 14A
Chunk 61
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304(a)(1)(iv) of Regulation S-K promulgated under the Exchange Act (“Regulation S-K”), on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s) or reportable event(s), if not resolved to the satisfaction of BDO, would have caused BDO to make reference to the subject matter of the disagreement(s) or reportable event(s) in connection with its report on the Company’s consolidated financial statements for the fiscal year ended June 30, 2022, or (ii) “reportable events,” as such term is described in Item 304(a)(1)(v) of Regulation S-K.

Financial Information

Certain financial information is attached hereto as Appendix A-1, A-2, B-1 and B-2 and is a part of, and should be considered together with, the other information set forth in this Proxy Statement.

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Your vote is important.Please promptly vote your shares by completing, signing, dating and returning your proxy card or by Internet or telephone voting as described on your proxy card or CDI voting instructions.

| Hesperia, California | By Order of the Board of Directors,                                   |
| , 2025               | Joshua MalmChief Financial Officer, Treasurer and Corporate Secretary |

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APPENDIXA-1

5E ADVANCED MATERIALS, INC. AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2024 AND 2023 (AS INCLUDED IN THE COMPANY’S ANNUAL REPORT ON FORM 10-K FILED SEPTEMBER 9, 2024)

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Index to Consolidated Financial Statements

June 30, 2024 and 2023</div>

|                                                                        | Page |
| Report of Independent Registered Public Accounting Firm (PCAOB ID 238) |   45 |
| Consolidated Balance Sheets                                            |   46 |
| Consolidated Statements of Operations                                  |   47 |
| Consolidated Statements of Cash Flows                                  |   48 |
| Consolidated Statements of Changes in Shareholders’ Equity             |   49 |
| Notes to Consolidated Financial Statements                             |   50 |

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Report of Independent Registered Public Accounting Firm</div>

To the Board of Directors and Stockholders of 5E Advanced Materials, Inc.

Opinion on the Financial Statements

We have audited