NexGen Energy Ltd 2025年度报告

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant toRule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was Yes XNo___ Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 12b-2 of the Exchange Act. Emerging growth company If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if theregistrant has elected not to use the extended transition period for complying with any new or revised financial accounting standardsprovided pursuant to Section13(a) of the Exchange Act. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness ofits internal control over financial reporting under Section404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered publicaccounting firm that prepared or issued its audit report. If securities are registered pursuant to Section12(b) of the Act, indicate by check mark whether the financial statements of the registrantincluded in the filing reflect the correction of an error to previously issued financial statements. Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). FORM 40-F Principal Documents The following documents, filed as Exhibits 99.1, 99.2 and 99.3 to this Annual Report on Form 40-F (this “Annual Report”) of NexGenEnergy Ltd. (“we”, “us”, “our”, “NexGen” or the “Company”), are hereby incorporated by reference into this Annual Report: (a)Annual Information Form for the fiscal year ended December31, 2025;(b)Management’s Discussion and Analysis for the fiscal year ended December31, 2025; and (c)Audited Consolidated Financial Statements for the fiscal years ended December31, 2025 and 2024. The Company’s AuditedConsolidated Financial Statements included in this Annual Report have been prepared in accordance with InternationalFinancialReporting Standards,as issued by the International Accounting Standards Board.Therefore,they are not Our independent registered public accounting firm is KPMG LLP, Vancouver, British Columbia, Canada, Auditor Firm ID: 85. RESOURCE AND RESERVES ESTIMATES Unless otherwise indicated, all resource and reserve estimates included in the documents incorporated by reference into thisAnnual Report have been prepared in accordance with Canadian National Instrument 43-101 (“NI 43-101”) and the CanadianInstitute of Mining and Metallurgy Classification System. Canadian standards, including NI 43-101, differ significantly from therequirements of the United States Securities and Exchange Commission (the “SEC” or the “Commission”), and resourceinformation contained in the documents incorporated by reference into this Annual Report may not be comparable to similar ADDITIONAL DISCLOSURE Certifications and Disclosure Regarding Controls and Procedures. (a)Certifications. See Exhibits 99.4, 99.5, 99.6 and 99.7 to this Annual Report on Form 40-F. (b)Disclosure Controls and Procedures. As of the end of NexGen’s fiscal year ended December31, 2025, an evaluation ofthe effectiveness of NexGen’s “disclosure controls and procedures” (as such term is defined in Rules 13a-15(e) and15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) was carried out by NexGen’smanagement, with the participation of its principal executive officer and principal financial officer. Based upon thatevaluation, NexGen’s principal executive officer and principal financial officer have concluded that as of the end of thatfiscal year, NexGen’s disclosure controls and procedures are effective to ensure that information required to be It should be noted that while NexGen’s principal executive officer and principal financial officer believe that NexGen’sdisclosure controls and procedures provide a reasonable level of assurance that they are effective, they do not expectthat NexGen’s disclosure controls and procedures or internal control over financial reporting will prevent all errors orfraud. A control system, no matter how well conceived or operated, can provide only reasonable, not absolute, (c)Management’s Annual Report on Internal Control Over Financial Reporting. For management’s report on internalcontrolover financial reporting,see“Disclosure Controls and Internal Control Over Financial Reporting–Management’s Report on Internal Control Over Financial Reporting” in NexGen’s Management Discussion and Analysis (d)Attestation Report of the Registered Public Accounting Firm. The required disclosure is included in the Report ofIndependent Registered Public Accounting Firm on NexGen’s interna