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Exhibit 2.01

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Extractive Sector Transparency Measures Act - Annual Report

Graphic

Reporting Entity Name

Osisko Development Corp.

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Reporting Year

From

1/1/2025

To:

12/31/2025

Date submitted

5/22/2026

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Reporting Entity ESTMA Identification Number

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E335878

Graphic Original Submission
Graphic Amended Report

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Other Subsidiaries Included

(optional field)

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Not Consolidated

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Not Substituted

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Attestation by Reporting Entity

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In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.

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Full Name of Director or Officer of Reporting Entity

Alexander Dann

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Date

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5/22/2026

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Position Title

Chief Financial Officer and Vice President, Finance

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Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2025

To:

12/31/2025

 

 

 

 

Reporting Entity Name

Osisko Development Corp.

Currency of the Report

CAD

 

Reporting Entity ESTMA Identification Number

E335878

 

 

Subsidiary Reporting Entities (if necessary)

 

 

 

 

 

 

Payments by Payee

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Country

Payee Name1

Departments, Agency, etc… within Payee that Received Payments2

Taxes

Royalties

Fees

Production Entitlements

Bonuses

Dividends

Infrastructure Improvement Payments

Total Amount paid to Payee

Notes34

Mexico

Government of Mexico

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340,000

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1,196,000

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1,536,000

San Antonio Ejido, Secretaria de Economia (Ministry of Finance). Original payment done in Mexican Pesos.

Canada -British Columbia

Province of British Columbia

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125,000

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547,000

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392,000

1,064,000

BC Hydro, Minister of Finance, Mineral Title Online, District of Wells, ICBC, Worksafe BC, Environmental Assessment Office review, British Columbia Technical and Research Committee.

Canada -British Columbia

Lhtako Dene Nation

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109,000

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109,000

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Canada -Saskatchewan

Saskatchewan Research Council

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372,000

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372,000

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United States of America

Government of the United States of America

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242,000

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242,000

Bureau of Land Management, Mine Safety and Health Administration. Original payment done in US Dollars.

United States of America

Utah County

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252,000

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252,000

Original payment done in US Dollars.

United States of America

Town of Goshen

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188,000

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188,000

Original payment done in US Dollars.

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Additional Notes:

All payments are reported in Canadian dollars. Where payments were made in currencies other than Canadian dollars, the payments were converted into Canadian dollars using an annual average exchange rate. The annual average exchange rate for this year (2025) was 1MXN=CAD0.07284 and USD1 = CAD1.3978

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Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

1/1/2025

To:

12/31/2025

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Reporting Entity Name

Osisko Development Corp.

Currency of the Report

CAD

Reporting Entity ESTMA
Identification Number

E335878

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Subsidiary Reporting Entities
(if necessary)

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Payments by Project

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Country

Project Name1

Taxes

Royalties

Fees

Production Entitlements

Bonuses

Dividends

Infrastructure
Improvement Payments

Total Amount paid by
Project

Notes23

Mexico

San Antonio Project (Sapuchi)

340,000

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1,196,000

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1,536,000

Original payment done in Mexican Pesos.

Canada

Cariboo Gold Project

125,000

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1,028,000

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392,000

1,545,000

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United States of America

Tintic Project (Trixie)

252,000

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430,000

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682,000

Original payment done in US Dollars.

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Additional Notes3:

All payments are reported in Canadian dollars. Where payments were made in currencies other than Canadian dollars, the payments were converted into Canadian dollars using an annual average exchange rate. The annual average exchange rate for this year (2025) was 1MXN=CAD0.07284 and USD1 = CAD1.3978

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