Petra Diamonds Ltd.

Environmental & Social Information • Oct 23, 2025

17 October 2025 LSE: PDL

Petra Diamonds Limited (Petra or the Company)

FY 2025 Payments to Governments Report

Petra Diamonds Limited publishes the Company's Payments to Governments Report for the year ended 30 June 2025 (the Year or FY 2025) (the Report).

About this Report

This Report has been prepared to comply with Petra's reporting obligations under DTR 4.3A of the Disclosure Guidance and Transparency Rules and has been prepared in accordance with the United Kingdom Report on Payments to Governments Regulations 2014 (as amended) (the Regulations).

For the purposes of this Report, "government" includes any national, regional or local authority of a country, and includes a department, agency or entity that is a subsidiary of a government. It excludes any payments to state owned enterprises to procure goods or services from these enterprises, typically consisting of utilities such as water and electricity.

This Report is also available on the Company's website at: www.petradiamonds.com/investors/resultsreports/.

Materiality level

In line with the guidance provided in the Regulations, payments made as a single payment, or as a series of related payments, that are equal to or below £ 86,000 (US\$ 111,295) may be omitted. Petra however has elected to voluntarily report on payments below this threshold and which fall within the scope of the operations and countries referred to below.

Reporting currency

The payments have been reported in US\$. Payments made in currencies other than US\$ (GBP and ZAR) were translated at the relevant annual average rate for the year ended 30 June 2025, which were as follows:

• GBP 0.7727: US\$1.00; and
• ZAR 18.1526: US\$1.00.

Certain financial data have been rounded and as a result of this rounding, the totals of data presented in this document may vary slightly from the actual arithmetical totals of such data.

Payments reported

1. Corporate taxes

These are taxes paid by Petra on its income and profits in accordance with legislation enacted in the applicable jurisdictions. While Petra is not required to report on taxes levied on consumption (including VAT, personal income taxes and sales taxes), these are voluntarily disclosed below. Payments are reported net of refunds.

2. Mining and other licence fees

These are mining licences and regional levies paid by Petra in accordance with legislation enacted in the applicable jurisdictions.

3. Royalties

These are royalties levied on the sale of rough diamonds. South African royalties are calculated on a sliding scale based on profitability. For more information, visit https://www.petradiamonds.com/aboutus/who-we-are/where-we-operate/.

4. Infrastructure improvements

These include Community Social Investment and Local Economic Development related expenditure on permanent infrastructure, which is a mandatory spend which the Company is required to make in South Africa.

5. Other

These payments include payments towards custom and excise duties and property rates and taxes.

Payments not made during the Year

There were no reportable payments to a government entity for production entitlements or signature, discovery or production bonuses during the Year.

Total payments made

Total payments to governments (including the payments voluntarily disclosed below) in FY 2025 amounted to US\$ 12.21 m (FY 2024: US\$ 47.32m).

Payments by country

	Expense Type (US\$m)
Country		Voluntary disclosure
	Corporate taxes	Mining and other license fees	Royalties	Infrastructure improvements	Other	VAT and sales taxes	Payroll taxes	Total
South Africa
National government	Nil	0.18	(10.69))	Nil Nil		(2.08)	20.41	7.82
Local government	Nil	Nil	Nil	0.05	0.05 1.36		Nil	1.41
South Africa Total	Nil	0.18	(10.69)	0.05 1.36		(2.08)	20.41	9.23
United Kingdom
National government	1.94	Nil	Nil	Nil	Nil	(0.69)	0.54	1.79
Local government	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
United Kingdom Total	1.94	Nil	Nil	Nil	Nil	(0.69)	0.54	1.79
Netherlands
National government	1.19	Nil	Nil	Nil	Nil	Nil	Nil	1.19
Local government	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
Netherlands Total	1.19	Nil	Nil	Nil	Nil	Nil	Nil	1.19
GROUP TOTAL	3.13	0.18	(10.69)	0.05	1.36	(2.77)	20.95	12.21

Payments by mine or office

Operation	Expense Type (US\$m)
			Mandatory disclosure	Voluntary disclosure
	Corporate taxes	Mining and other license fees	Royalties	Infrastruc ture improve ments	Other	VAT and sales taxes	Payroll taxes	Total
Cullinan Diamond Mine (South Africa)
National government	Nil	Nil	0.63	Nil	Nil	(1.33)	9.64	8.94
Local government	Nil	Nil	Nil	Nil	0.03	Nil	Nil	0.03
Sub Total	Nil	Nil	0.63	Nil	0.03	(1.33)	9.64	8.97
Finsch Diamond Mine (South Africa)
National government	Nil	Nil	(11.32)	Nil	Nil	(3.32)	6.63	(8.01)
Local government	Nil	Nil	Nil	Nil	1.2	Nil	Nil	1.2
Sub Total	Nil	Nil	(11.32)	Nil	1.2	(3.32)	6.63	6.81
				South African Corporate Office
National government	Nil	0.18	Nil	Nil	Nil	2.57	4.14	6.89
Local government	Nil	Nil	Nil	0.05	0.13	Nil	Nil	0.18
Sub Total	Nil	0.18	Nil	0.05	0.13	2.57	4.14	7.07
London Office
National government	1.94	Nil	Nil	Nil	Nil	(0.69)	0.54	1.79
Local government	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
Sub Total	1.94	Nil	Nil	Nil	Nil	(0.69)	0.54	1.79
Netherlands
National government	1.19	Nil	Nil	Nil	Nil	Nil	Nil	1.19
Local government	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
Sub Total	1.19	Nil	Nil	Nil	Nil	Nil	Nil	1.19
GROUP TOTAL	3.13	0.18	(10.69)	0.05	1.36	(2.77)	20.95	12.21

For further information, please contact:

Petra Diamonds, London Telephone: +44 7495470187

Julia Stone

Kelsey Traynor investorrelations@petradiamonds.com

About Petra Diamonds Limited

Petra Diamonds is a leading independent diamond mining group and a supplier of gem quality rough diamonds to the international market. The Company's portfolio incorporates interests in two underground mines in South Africa (Cullinan Mine and Finsch).

Petra's strategy is to focus on value rather than volume production by optimising recoveries from its highquality asset base in order to maximise their efficiency and profitability. The Group has a significant resource base which supports the potential for long-life operations.

Petra strives to conduct all operations according to the highest ethical standards and only operates in countries which are members of the Kimberley Process. The Company aims to generate tangible value for each of its stakeholders, thereby contributing to the socio-economic development of its host countries and supporting long-term sustainable operations to the benefit of its employees, partners and communities.

Petra's Ordinary Shares are admitted to the equity shares (commercial companies) category of the FCA's Official List and are admitted to trading on the Main Market of the London Stock Exchange under the ticker "PDL". The Company's loan notes, due in 2026, are listed on EuroNext Dublin (Irish Stock Exchange). For more information, visit www.petradiamonds.com.