Ioneer Limited · ASX:INR
Ioneer — Corporate Update (August 2025)
16 slides from Ioneer's corporate update, Aug 5, 2025
Slide 1: Esmeralda County Commission | August 5, 2025
Page 0 Esmeralda County Commission | August 5, 2025
Slide 2: Applied Analysis cover letter on economic and community impacts
Page 1 6385 S. RAINBOW BLVD., SUITE 105 T: 702.967.3333 LAS VEGAS, NEVADA 89118 F: 702.314.1439 APPLIEDANALYSIS.COM November 22, 2024 Mr. Chad Yeftich Vice President Corporate Development and External Affairs ioneer USA Corporation 9460 Double R. Blvd.; Suite 200 Reno, Nevada 89521 RE: Economic and
Slide 3: Summary of Findings: Important for Nevada and Esmeralda County
Page 2 Summary of Findings Rhyolite Ridge Will Be Important for Nevada and Esmeralda County Local Capital Annual Operations Public Revenues to The Impacts Include Impacts Exceed Impact to Reach Benefit State and Social and Charitable $1.5 Billion $889 Million Local Governments Support The Rhyolite R
Slide 4: Summary of Findings: One-Time Construction Impacts
Page 3 Summary of Findings One-Time (Non-Recurring) Construction Impacts in Nevada Construction Impacts One-Year Impact Total Impacts (3 Years) Initial Capital Investment $1.7 Billion $1.7 Billion Nevada-Specific Impacts: Economic Output $500.6 Million $1.5 Billion Wages and Salaries $100.7 Million
Slide 5: Summary of Findings: Annual Operational Impacts
Page 4 Summary of Findings Annual (Recurring) Operational Impacts in Nevada Operations Impacts One-Year Impact Total Impacts (26 Years) Initial Capital Investment $1.7 Billion $1.7 Billion Nevada-Specific Impacts: Economic Output $889.2 Million $23.1 Billion Wages and Salaries $61.3 Million $1.6 Bil
Slide 6: Fiscal Impacts: Non-Recurring Construction Phase
Page 5 Summary of Findings Fiscal (Public Revenue) Impacts: Non-Recurring Construction Phase Sales and Use Taxes inure to benefit of state and local agencies $33.7 M Sales and Use Tax Distribution Rate Amount Paid State of Nevada 2.00% $9.8 M Local School Support Tax 2.60% $12.8 M Basic City-County
Slide 7: Fiscal Impacts: Annual Recurring Operations
Page 6 Summary of Findings Fiscal (Public Revenue) Impacts: Annual Recurring Operations Net Sales Property Modified Commerce Bureau of Nevada Total Proceeds and Use Taxes Business Taxes Land Claim Taxes of Minerals Taxes Taxes Mgmt. Fees Paid Taxes Annual (26 Year Avg.) $14.4 M $4.5 M $8.0 M $0.4 M
Slide 8: All Beneficiaries of Rhyolite Ridge Taxes and Fees
Page 7 Summary of Findings All Beneficiaries of Rhyolite Ridge Taxes and Fees (Operations) Share 26-Year Avg. Share 26-Year Share 60-Year Esmeralda County General Fund 50.7% $14.1 M 50.7% $367.5 M 50.0% $810.3 M State Education Fund 19.5% $5.4 M 19.5% $141.0 M 20.5% $332.7 M State of Nevada General
Slide 9: Taxes in Nevada
Page 8 Taxes in Nevada Distribution of Funds to Counties Revenue Filed Payment Deadline County Distribution Citation Net Proceeds of Minerals Tax Annually1 May 10 Annually (May 30 Deadline) NRS 362.170 Sales and Use Tax Basic City County Relief Tax Monthly2,10 End of Following Month Monthly (As Part
Slide 10: Fiscal Analysis Inurement: Construction
Page 9 Fiscal Analysis Inurement One-Time (Non-Recurring) Construction Impacts in Nevada Year -2 Year -1 Year 0 Grand Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Total ioneer Payments Net Proceeds of Minerals $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M Property
Slide 11: Fiscal Analysis Inurement: Annual Recurring Operations
Page 10 Fiscal Analysis Inurement Annual Recurring Operations Impacts in Nevada Year 1 Year 2 Year 3 Year 4 Grand Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Total ioneer Payments Net Proceeds of Minerals $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $15.0 M $0.0 M $0.0 M $0.0 M
Slide 12: Fiscal Analysis Inurement: Construction and Operations
Page 11 Fiscal Analysis Inurement Construction and Operations Impacts in Nevada Year -2 Year -1 Year 0 Year 1 Year 2 Year 3 Year 4 Total ioneer Payments Net Proceeds of Minerals $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $15.0 M $15.0 M $30.0 M Property Tax $0.0 M $1.7 M $5.0 M $8.3 M $9.8 M $9.6 M $9.5 M $
Slide 13: Fiscal Analysis Inurement: Construction and Operations
Page 12 Fiscal Analysis Inurement Construction and Operations Impacts in Nevada Year -2 Year -1 Year 0 Year 1 Year 2 Year 3 Year 4 Total ioneer Payments Net Proceeds of Minerals $0.0 M $0.0 M $0.0 M $0.0 M $0.0 M $15.0 M $15.0 M $30.0 M Property Tax $0.0 M $1.7 M $5.0 M $8.3 M $9.8 M $9.6 M $9.5 M $
Slide 14: Supplemental City-County Relief Tax: Considerations for Esmeralda County
Page 13 Supplemental City-County Relief Tax Considerations for Esmeralda County State of Nevada Minimum Sales Tax Components Supplemental City-County Relief Tax Component Rate Esmeralda County State Sales Tax 2.00% Received Generated Local School Support Tax (LSST) 2.60% $1.6 Millions Basic City-Cou
Slide 15: Supplemental City-County Relief Tax: Considerations for Esmeralda County 2024
Page 14 Supplemental City-County Relief Tax Considerations for Esmeralda County | 2024 Total Activity to Reach Non-Guarantee Incremental Activity to Reach Non-Guarantee State Local State Local Inurement Inurement Total Inurement Inurement Total Taxable Retail Sales $90,431,677 $54,963,042 Sales Tax
Slide 16: Esmeralda County Commission | August 5, 2025
Page 15 Esmeralda County Commission | August 5, 2025