# EDGAR Filing Document

**Accession Number:** 0001848309
**File Stem:** 0001171843-25-003754
**Filing Date:** 2025-6
**Character Count:** 52774
**Document Hash:** ac4d5e6caf317bae7149d6e55765fdca
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001171843-25-003754.hdr.sgml**: 20250606

**ACCESSION NUMBER**: 0001171843-25-003754

**CONFORMED SUBMISSION TYPE**: SD

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20250606

**DATE AS OF CHANGE**: 20250606

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sigma Lithium Corp
- **CENTRAL INDEX KEY:** 0001848309
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL MINING [1000]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** Z4
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SD
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-40786
- **FILM NUMBER:** 251029346

**BUSINESS ADDRESS:**
- **STREET 1:** AV. NOVE DE JULHO, 4939
- **STREET 2:** CJ. 93 (PARTE)
- **CITY:** SAO PAULO
- **STATE:** D5
- **ZIP:** 01407-200
- **BUSINESS PHONE:** 551130788575

**MAIL ADDRESS:**
- **STREET 1:** AV. NOVE DE JULHO, 4939
- **STREET 2:** CJ. 93 (PARTE)
- **CITY:** SAO PAULO
- **STATE:** D5
- **ZIP:** 01407-200

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Sigma Lithium Resources Corp
- **DATE OF NAME CHANGE:** 20210226

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM SD** 

**SPECIALIZED DISCLOSURE REPORT**

**Sigma Lithium Corporation**

(Exact name of the registrant as specified in its charter)

<u>Canada</u> <u>001-40786</u> <u>Not applicable</u> <br> (State or other jurisdiction of incorporation or organization) (Commission File Number) (I.R.S. Employer Identification No.)

<u>Av. Nove de Julho, nº 4.939, cj. 93 (Parte), São Paulo, SP, Brazil, 01407-200</u> <br> (Address of principal executive offices) (Zip code)

Ana Cristina Cabral, +55 11 2985 0089

(Name and telephone number, including area code, of the person to contact in connection with this report.)

Check the appropriate box to indicate the rule pursuant to which this Form is being submitted, 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,<u> </u>.

☒ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended <u>December 31, 2024</u>.

------

**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**

Sigma Lithium Corporation (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, 2024 to satisfy the requirements of Item 2.01. The Company's ESTMA report is available on the Company's website at https://ir.sigmalithiumcorp.com/static-files/ca2bb5e6-e413-449a-a57f-c81365e46189 or on the Government of Canada's website at t https://naturalresources.canada.ca/estma-data.

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:

---

| | |
|:---|:---|
| &nbsp;&nbsp; **<u>Exhibit Number</u>** | **<u>Description</u>** |
| 2.01 | Interactive Data File (Form SD for the year ended December 31, 2024 filed in XBRL) |
| [99.1](ex_826612.htm) | [Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2024](ex_826612.htm) |

---

2 of 3

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**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 duly authorized undersigned.

---

| | |
|:---|:---|
|  | Sigma Lithium Corporation  |
|  | (Registrant) |
| &nbsp;&nbsp; Date: June 03, 2025 | ![gardnersign.jpg](gardnersign.jpg) |
|  | Ana Cristina Cabral Gardner |
|  | Chief Executive Officer |

---

3 of 3

## Exhibit 99.1

**Exhibit 99.1**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | ![exh991logo.jpg](exh991logo.jpg) |
| **Reporting Entity Name** | Sigma Lithium Corporation | Sigma Lithium Corporation | Sigma Lithium Corporation | Sigma Lithium Corporation | Sigma Lithium Corporation | ![exh991logo.jpg](exh991logo.jpg) |
| **Reporting Year** | **From** | 2024-01-01 | **To:** | 2024-12-31 | **Date** <br> **submitted** | ![exh991logo.jpg](exh991logo.jpg) |
| **Reporting Entity ESTMA Identification Number** | E850530 |  | &nbsp;&nbsp;&nbsp; ![exh991a.jpg](exh991a.jpg) Original Submission<br> ![exh991b.jpg](exh991b.jpg) Amended Report | &nbsp;&nbsp;&nbsp; ![exh991a.jpg](exh991a.jpg) Original Submission<br> ![exh991b.jpg](exh991b.jpg) Amended Report |  | ![exh991logo.jpg](exh991logo.jpg) |
| **Other Subsidiaries Included**<br> (optional field) | Sigma Lithium Holdings Inc, Sigma Mineração S.A. | Sigma Lithium Holdings Inc, Sigma Mineração S.A. | Sigma Lithium Holdings Inc, Sigma Mineração S.A. | Sigma Lithium Holdings Inc, Sigma Mineração S.A. | Sigma Lithium Holdings Inc, Sigma Mineração S.A. | ![exh991logo.jpg](exh991logo.jpg) |
| **Not Consolidated** |  |  |  |  |  |  |
| **Not Substituted** |  |  |  |  |  |  |
| **Attestation by Reporting Entity** |  |  |  |  |  |  |
| *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* |  |
| **Full Name of Director or Officer of Reporting Entity** |  | **Rogerio Marchini** |  | **Date** | *2025-05-30* |  |
| **Position Title** |  | **CFO** |  | **Date** | *2025-05-30* |  |

---

------

---

| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** |
| **Reporting Year** | **From:** | 2024-01-01 | **To:**  | 2024-12-31 |  |  |  |  |  |  |  |
| **Reporting Entity Name** | Sigma Lithium Corporation | Sigma Lithium Corporation | Sigma Lithium Corporation | Sigma Lithium Corporation | Sigma Lithium Corporation | **Currency of the Report** | CAD | CAD |  |  |  |
| **Reporting Entity ESTMA Identification Number** | E850530 | E850530 | E850530 | E850530 | E850530 |  |  |  |  |  |  |
| **Subsidiary Reporting Entities (if necessary)** |  |  |  |  |  |  |  |  |  |  |  |
| **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** |
| **Country** | **Payee Name<sup>1</sup>** | **Departments, Agency, etc**… **within Payee that Received Payments<sup>2</sup>** | **Taxes** | **Royalties** | **Fees** | **Production Entitlements** | **Bonuses** | **Dividends** | **Infrastructure Improvement Payments** | **Total Amount paid to Payee** | **Notes<sup>34</sup>** |
| Brazil | Federal Government of Brazil | Federal Revenue Secretary | 19860000 | -  | -  | -  | -  | -  | -  | **19860000** | Payment regarding labor obligations, withheld taxes, CIT etc |
| Brazil | State Government of Minas Gerais | State Treasury of Minas Gerais | 2470000 |  |  |  |  |  |  | **2470000** | VAT taxes |
| Brazil | Municipality of Itinga |  | 1080000 |  |  |  |  |  |  | **1080000** | Services taxes withheld |
| Brazil | Municipality of Araçuaí |  | 590000 |  |  |  |  |  |  | **590000** | Services taxes withheld |
| Brazil | Federal Government of Brazil | Mining National Agency | 1540000 |  |  |  |  |  |  | **1540000** | CFEM |
| <br> **Additional Notes:**<br>| FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) |

---

---

| |
|:---|
| <sup>1</sup> Enter the proper name of the Payee receiving the money (i.e. the municipality of x, the province of y, national government of z).  |
| <sup>2</sup> Optional field. |
| <sup>3</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. |
| <sup>4</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the Additional notes row or the Notes column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. |

---

------

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** |
| **Reporting Year** | **From:** | 2024-01-01 | **To:**  | 2024-12-31 |  |  |  |  |  |
| **Reporting Entity Name** | Sigma Lithium Corporation | Sigma Lithium Corporation | Sigma Lithium Corporation | Sigma Lithium Corporation | Sigma Lithium Corporation | **Currency of the Report** | CAD | CAD |  |
| **Reporting Entity ESTMA Identification Number** | E850530 | E850530 | E850530 | E850530 | E850530 |  |  |  |  |
| **Subsidiary Reporting Entities (if necessary)** |  |  |  |  |  |  |  |  |  |
| **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** |
| **Country** | **Project Name<sup>1</sup>** | **Taxes** | **Royalties** | **Fees** | **Production Entitlements** | **Bonuses** | **Dividends** | **Infrastructure Improvement Payments** | **Total Amount paid by Project**<br> **Notes<sup>23</sup>** |
| Brazil | Xuxa mine (Phase I) | 25540000.00 |  |  |  |  |  |  | **25540000** |
| <br> **Additional Notes<sup>3</sup>:**<br>| FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) | FX rate CAD to BRL 3.6522 (Financial year end exchange rate) |

---

---

| |
|:---|
| <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. |
| <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. |
| <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. |

---

## Exhibit 2.01

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</XBRL>

```

## Exhibit 2.01

```

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          <link:roleRef roleURI="http://xbrl.sec.gov/rxp/role/PaymentTypesOnly" xlink:href="https://xbrl.sec.gov/rxp/2023/rxp-2023.xsd#PaymentTypesOnly" xlink:type="simple" />
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          <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
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          <link:definitionLink xlink:type="extended" xlink:role="http://xbrl.sec.gov/rxp/role/SegmentsOnly" />
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            <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_rxpAllProjectsMember" xlink:to="loc_cik1848309XuxaminePhaseIMember" xlink:type="arc" order="0" />
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            <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_rxpAllGovernmentsMember" xlink:to="loc_cik1848309MunicipalityofItingaMember" xlink:type="arc" order="20" />
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          <link:definitionLink xlink:type="extended" xlink:role="http://xbrl.sec.gov/rxp/role/ResourcesOnly" />
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      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2023" schemaLocation="https://xbrl.sec.gov/dei/2023/dei-2023.xsd" />
    <import namespace="http://xbrl.sec.gov/rxp/2023" schemaLocation="https://xbrl.sec.gov/rxp/2023/rxp-2023.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2023" schemaLocation="https://xbrl.sec.gov/country/2023/country-2023.xsd" />
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    <element id="cik1848309_FederalGovernmentofBrazilMember" name="FederalGovernmentofBrazilMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="cik1848309_StateGovernmentofMinasGeraisMember" name="StateGovernmentofMinasGeraisMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="cik1848309_MunicipalityofItingaMember" name="MunicipalityofItingaMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="cik1848309_MunicipalityofAracuaiMember" name="MunicipalityofAracuaiMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="cik1848309_LithiumMember" name="LithiumMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>

```