Exhibit 99.2

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Entity Name Reporting Year From 1/1/2023 To: 12/31/2023 Date submitted 5/17/2024 Other Subsidiaries Included (optional field) Not Consolidated Not Substituted Attestation by Reporting Entity Full Name of Director or Officer of Reporting Entity Position Title Date Shawna Meyers CFO 5/17/2024 Extractive Sector Transparency Measures Act - Annual Report 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. Reporting Entity ESTMA Identification Number E248543 Hammerstone Infrastructure Materials Ltd. Amended Report Original Submission

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Year From: 1/1/2023 To: 12/31/2023 Reporting Entity Name Currency of the Report Reporting Entity ESTMA Identification Number Subsidiary Reporting Entities (if necessary) 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 Canada -Alberta Government of Alberta 3,930,000 1,270,000 1,020,000 6,220,000 Canada Government of Canada Receiver General 6,820,000 6,820,000 Additional Notes: Payments by Payee Extractive Sector Transparency Measures Act - Annual Report E248543 Hammerstone Infrastructure Materials Ltd. CAD

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Year From: 1/1/2023 To: 12/31/2023 Reporting Entity Name Currency of the Report Reporting Entity ESTMA Identification Number Subsidiary Reporting Entities (if necessary) Country Project Name1 Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid by Project Notes23 Canada -Alberta Alberta Mineral Properties 10,750,000 1,270,000 1,020,000 13,040,000 Additional Notes3 : Extractive Sector Transparency Measures Act - Annual Report Hammerstone Infrastructure Materials Ltd. CAD E248543 Payments by Project