世纪锂业股份有限公司2025年度报告

CONSOLIDATED FINANCIAL STATEMENTS(Expressed in Canadian Dollars) FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 Independent auditor’s report To the Shareholders of Century Lithium Corp. Our opinion In our opinion, the accompanying consolidated financial statements present fairly, in all material respects,the financial position of Century Lithium Corp. and its subsidiaries (together, the Company) as at What we have audited The Company’s consolidated financial statements comprise: •the consolidated statements of financial position as at December 31, 2025 and 2024; Basis for opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Ourresponsibilities under those standards are further described in theAuditor’s responsibilities for the audit of PricewaterhouseCoopers LLPPwC Place, 250 Howe Street, Suite 1400Vancouver, British Columbia, Canada V6C 3S7T.: +1 604 806 7000, F.: +1 604 806 7806Fax to mail: ca_vancouver_main_fax@pwc.com “PwC” refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our Independence We are independent of the Company in accordance with the ethical requirements that are relevant to ouraudit of the consolidated financial statements in Canada. We have fulfilled our other ethical responsibilities Key audit matters Key audit matters are those matters that, in our professional judgment, were of most significance in ouraudit of the consolidated financial statements for the year ended December 31, 2025. These matters were Other information Management is responsible for the other information. The other information comprises the Management Our opinion on the consolidated financial statements does not cover the other information and we do not In connection with our audit of the consolidated financial statements, our responsibility is to read the otherinformation identified above and, in doing so, consider whether the other information is materially If, based on the work we have performed, we conclude that there is a material misstatement of this otherinformation, we are required to report that fact. We have nothing to report in this regard. Responsibilities of management and those charged with governance for the Management is responsible for the preparation and fair presentation of the consolidated financialstatements in accordance with IFRS Accounting Standards, and for such internal control as management In preparing the consolidated financial statements, management is responsible for assessing the Company’sability to continue as a going concern, disclosing, as applicable, matters related to going concern and using Those charged with governance are responsible for overseeing the Company’s financial reporting process. Auditor’s responsibilities for the audit of the consolidated financial statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as awhole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s reportthat includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an As part of an audit in accordance with Canadian generally accepted auditing standards, we exerciseprofessional judgment and maintain professional skepticism throughout the audit. We also: •Identify and assess the risks of material misstatement of the consolidated financial statements, whetherdue to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit •Obtain an understanding of internal control relevant to the audit in order to design audit procedures that •Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates •Conclude on the appropriateness of management’s use of the going concern basis of accounting and, basedon the audit evidence obtained, whether a material uncertainty exists related to events or conditions thatmay cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a •Evaluate the overall presentation, structure and content of the consolidated financial statements,including the disclosures, and whether the consolidated financial statements represent the underlying •Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financialinformation of the entities or business units within the Company as a basis for forming an opinion on the We communicate with those charged with governance regarding, among other matters, the planned scopeand timing of the audit and significant audit findings, including any significant deficiencies in internal We also provide those charged with governance with a statement that we have complied with relevant ethicalrequirements regarding independence, and to communicate with them