ELVR Elevra Lithium Ltd

“Based upon that evaluation, the Company s Chief Executive Officer and Chief Financial Officer have concluded that the Company's disclosure controls and procedures were not effective as of June 30, 2026 as a result of the material weakness in internal control over financial reporting described below.”

“Because of the material weakness described below, management concluded that our internal control over financial reporting was not effective as of June 30, 2026.”

“Management identified the following material weakness: Ineffective information technology general controls (ITGCs) over user access and the management of changes to certain financial reporting systems for the Company s Canadian operations.”

“In connection with the preparation of our consolidated financial statements, as disclosed in more detail in Part II, Item 15. Controls and Procedures, we have identified a material weakness in our internal control over financial reporting as of June 30, 2026.”

“See also -We have identified a material weakness in our internal control over financial reporting.”