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Sigma Lithium Corporation's 2025 Form 40-F Annual Report, filed on March 30, 2026, is a comprehensive regulatory filing that serves as the company's annual report to the SEC. The document confirms Sigma Lithium's compliance with U.S. securities regulations while operating as a Canadian company listed on Nasdaq. Key elements include the company's status as an emerging growth company, its use of International Financial Reporting Standards (IFRS) rather than U.S. GAAP, and its adherence to Canadian mining disclosure standards (NI 43-101). The filing incorporates by reference the Annual Information Form, Management's Discussion and Analysis, and audited financial statements for fiscal year 2025. The report discloses 111,402,979 common shares outstanding as of December 31, 2025, and confirms the company has filed all required reports. Corporate governance disclosures include an audit committee with financial expert Junaid Jafar, a code of ethics with no waivers granted, and a clawback policy for incentive compensation. The company uses Grant Thornton Auditores Independentes Ltda. as its independent auditor and confirms no material mine safety disclosures are required as it operates outside U.S. jurisdiction. The filing demonstrates Sigma Lithium's compliance with cross-border reporting requirements while highlighting differences between Canadian and U.S. disclosure practices.