CODQL Coronado Global Resources Inc (PK)

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form SD

(Specialized Disclosure Report)

Coronado Global Resources Inc.

(Exact name of registrant as specified in its charter)

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(61) 7 3031 7777

(Name and telephone number, including area code, of 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,         .

☒ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.

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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

Disclosure of Payments by Resource Extraction Issuers

The specified payment disclosure required by this Form is included as Exhibit 2.01 to this Form SD.

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SECTION 3 – EXHIBITS

Item 3.01 Exhibits

The following exhibit is filed as part of this report.

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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.

Coronado Global Resources Inc.

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Date: September 25, 2024

Exhibit 99.1

Resource Extraction Payment Report

Coronado Global Resources Inc. (“Coronado” or “the Company”)

For the period from January 1, 2023 to December 31, 2023

Currency of Report: United States Dollars

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In this report, references to “US$” refers to United States dollars, the lawful currency of the United States, and “A$” refers to Australian dollars, the lawful currency of the Commonwealth of Australia. This report is expressed in thousands of US$ unless otherwise stated. All payments to government entities in Australia were made in A$, and all payments to government entities in the United States were made in US$. When payments were made in A$, such payments were converted into US$ using a weighted average of exchange rates during the period. The weighted average exchange rate for the period from January 1, 2023 to December 31, 2023 was A$1 = US$0.664825.

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Project-Level Disclosure:

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Notes:

⁽¹⁾ Curragh is part of Coronado's Australia business segment.

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⁽²⁾ Buchanan is part of Coronado's United States business segment.

⁽³⁾ Logan is part of Coronado's United States business segment.

⁽⁴⁾ Includes payroll tax of $3.6 million paid to Queensland Treasury.

⁽⁵⁾ Includes income tax of $75.4 million paid to the Australian Taxation Office which is paid by corporate entities and cannot be allocated to the operating projects. The Company files a consolidated income tax return in Australia, and is the entity that made the payments. The Government of Australia levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.

⁽⁶⁾ Includes reclamation tax of $0.4 million paid to the Office of Surface Mining Reclamation and Enforcement.

⁽⁷⁾ Includes reclamation tax of $0.2 million paid to the Office of Surface Mining Reclamation and Enforcement.

⁽⁸⁾ Includes income tax of $55.5 million and payroll tax of $0.5 million paid to the United States Treasury which is paid by corporate entities and cannot be allocated to the operating projects. The Company files a consolidated income tax return in the United States, and is the entity that made the payments. The Government of the United States levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.

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Government-Level Disclosure:

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Notes:

⁽¹⁾ Includes income tax of $75.4 million paid to the Australian Taxation Office which is paid by corporate entities and cannot be allocated to the operating projects. The Company files a consolidated income tax return in Australia, and is the entity that made the payments. The Government of Australia levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.

⁽²⁾ Includes income tax of $55.5 million paid to the United States Treasury which is paid by corporate entities and cannot be allocated to the operating projects. The Company files a consolidated income tax return in the United States, and is the entity that made the payments. The Government of the United States levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.