Sheffield Resources Limited Annual Report 2024

13 Sheffield Resources Limited Annual Report 2024 CONTENTS FINANCIAL STATEMENTS YEAR IN REVIEW DIRECTORS’ REPORT CORPORATE DIRECTORY SHAREHOLDER INFORMATION SOUTH ATLANTIC PROJECT In early 2023, Sheffield executed a binding investment agreement (RGM Option Agreement) with Mineração Santa Elina Indústria e Comércio S/A. and Kromus Xi Fundo De Investimento Em Participações, current owners of Rio Grande Mineração S/A (RGM), providing Sheffield with an option to acquire a 20% interest in RGM, the 100% owner of the South Atlantic Project in Brazil, via an initial option contribution of US$2.5m, with further staged payments totalling US$12.5m based upon the achievement of key milestones. Subject to various other conditions being satisfied, Sheffield may increase its interest in RGM up to 80% (refer ASX announcement dated 28 February 2023 for further details). The South Atlantic Project is located within the Rio Grande do Sul Coastal Plain, a region located in the southernmost state of Brazil, Rio Grande do Sul, along the coast of the Atlantic Ocean. All tenements are held by RGM. As at the end of the financial year, Sheffield had contributed a total of US$2.5m, with funding applied toward a 10,000m exploration drilling program which is scheduled to be completed during 2024, and funding also applied toward the commencement of a pre-feasibility study by third party consultancy, Hatch. In September 2024, the parties agreed to amend the terms of the RGM Option Agreement, with the initial option period extended by a further 12 months through to August 2025 and providing Sheffield with the opportunity to contribute a further investment of US$1.5m to fund project related activities. Including the US$2.5m contributed to the end of 30 June 2024, the total contribution of US$4m to the end of August 2025 grants Sheffield the option to acquire an interest of up to 20% in RGM, which may be exercised via the further investment totaling US$11m (US$15.0m in total). Sheffield expects that the timeframe to conclude licencing and regulatory approvals processes for the South Atlantic Project will extend beyond timeframes previously anticipated, with any material contribution by the Company to acquire a 20% interest in RGM likely to be deployed over an extended time period. Sheffield will continue to provide stakeholders with relevant updates to the proposed RGM work program going forward. CAPITAL METALS PLC During the 2024 financial year, Sheffield announced it has entered into a share subscription agreement with Capital Metals Plc (AIM: CMET), the owner of the Eastern Minerals Project in Sri Lanka, with Sheffield acquiring a 10% interest in CMET. Please refer to ASX announcement dated 18 March 2024 for further details. Sheffield looks forward to CMET advancing the future development of the Eastern Minerals Project in Sri Lanka. Figure 7: South Atlantic Project – prospects, including Retiro and Bujuru Exploration Targets

RkJQdWJsaXNoZXIy MjE2NDg3