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ABI.V ·

Abcourt Report is Financial Results FOR the Quarter Ended March 31, 2022

Financials

For immediate release

TSX Venture – ABI.V

ABCOURT REPORT IS FINANCIAL RESULTS FOR THE QUARTER ENDED MARCH 31, 2022

ROUYN-NORANDA, CAN ADA, May 26, 2022 – Abcourt Mines Inc. ("Abcourt" or

the "Corporation") (TSX Venture: ABI), declares results for the third quarter ended on

March 31, 2022, compared to the third quarter ended on March 31, 2021. All amounts are

in canadian dollars unless indicated differently.

HIGHLIGHTS :

 Revenues of $4,175,745 for t he quarter ended March 31, 2022 compared to

$4,813,520 in 2021, a 14% decrease, explain by fewer ounces of gold sold and lower-

than expected tonnes.

 A net loss of $1,042,208 compared to a net profit of $367,413 a t March 31, 2021

explain by fewer ounces of gold sold and lower than expected tonnes.

 Adjusted loss of $618,924, com pared to adjusted net income of $938,456 for the

same period in 2021.

 Cost of sales of $4,957,471, co mpared to $4,114,284 for the sa me quarter of 2021,

an increase of 20% which is due t o the increase in material and labor costs as well

as the problems encountered in supply chains.

 Cash of $1,057,141, compared to 2 454 645 $ as at June 30, 2021. Working capital

of $(4,370,888) compared to $(413,103) as at June 30, 2021. The decrease in cash

is due to lower operating cash flows and higher investment in p roperty, plant and

equipment.

 Cash cost of $2,595 ($2,060 US), compared to $1,648 ($1,314 US ) and all-in

sustaining cots of $2,743 ($2,178 US) compared to $2,002 ($1,59 6 US) per ounce

sold for the corresponding period in 2021. The increase in the cash cost is explain

by the decrease in the number of ounces of gold sold by 20% compared to the same

period in 2021 and by the decre ase the expected tonnes. During the quarter, the

cash cost is higher than the realized average price per ounce of gold sold of $2,363.

 1,791 ounces of gold produced fo r the quarter compared to 2,36 0 ounces for the

same period in 2021. 1,760 ounces of gold sold for the quarter compared to 2,199

ounces for the same period in 202 1. A 24% decrease in ounces of gold produced

and a 20% decrease in ounces of gold sold. The decrease in the ounces of gold

produced and sold is due to low er-than expected tonnes cause by the depletion of

the mine’s economic resources.

 Sales of 451 ounces of gold from development work at Sleeping Giant Mine for a total

of $1,076,058, sales of 137 ounces of gold for a total of $298,83 2 during the same

period in 2021.

NON-GAAP FINANCIAL PERFORMANCE MEASURES:

This press release presents cert ain financial perf ormance measu res, total cash costs

per ounce of gold produced, sustaining costs and all-in sustaining cost per ounce of gold

produced which are no n-International Financial Reporting Standa rds (IFRS)

performances measures. This data may not be comparable to data presented by other

gold producers. Non-GAAP financial performance measures should be considered

together with other data prepared in accordance with IFRS.

The adjusted net profit is a measure of performance that member s of the direction use

to evaluate the performance of activities by the Corporation. Without taking into account

the accounting policies, taxation laws and the structure of capital as these elements may

potentially give a wrong repres entation of the capacity of the Corporation to generate

cash with its operation. The adju sted net profit excludes inter est expenses, taxes and

amortization.

The cash costs and all-in sustaining cost are common performance measures in the gold

mining industry. The Corporation reports cash cost per ounce ba sed on ounces

produced. Cash cost include opera ting mining costs and royaltie s but is exclusive of

amortization and depletion and s ustaining capital expenditures. The all-in sustaining

costs include costs of sales and sustaining capital expenditures and administrative costs

but exclude amortization, depleti on and accretion expenses. The Corporation believes

that all-in sustaining costs pres ent a complete picture of the Corporation’s operating

performance or its ability to generate free cash flows from its operation.

CALCULATIONS OF CASH COST AND SUSTAINING COSTS:

ADJUSTED NET PROFIT FOR THE QUARTER (FINANCIAL MEASURES NOT DEFINED

BY IFRS):

2022 2021

3 months 9 months 3 months 9 months

Ounces of gold sold 1,760 7,452 2,199, 8,700

Costs of Sales 4,957,471 17,398,858 4,114,284 18,188,707

Amortization and depletion (381,029) (1,546,272) (487,249) (2,006,824)

Costs of other revenue (10,431) (40,252) (2,128) (2,128)

Cost of sales, excluding depreciation and costs

of other revenues 4,566,011 15,812,334 3,624,907 16,179,755

Cash cost($/ounce) 2,595 2,122 1,648 1,860

All-in sustaining costs 29,456 1,837,133 473,598 1,750,901

Administration charges 237,524 769,155 306,032 807,084

Depreciation of property, plant and equipment (4,701) (11,452) (1,940) (5,691)

Total cost of production 4,828,290 18,407,170 4,402,597 18,732,049

All-in sustaining costs ($/ounce) 2,744 2,470 2,002 2,152

2022 2021

3 months 9 months 3 months 9 months

Operating earnings (loss) (1,019,250) (1,088,000) 393,204 1,988,923

Adjustments:

Interest and penalties on taxes 14,596 62,665 56,063 106,499

Amortization and depletion 381,029 1,546,272 487,249 2,006,824

Depreciation of property, plant and

equipment 4,701 11,452 1,940 5,691

Subtotal 400,326 1,620,389 545,252 2,119,014

Adjusted net profit (618,924) 532,389 938,456 4,107,937

ABOUT ABCOURT MINES INC.

Abcourt Mines Inc. is a Canadian gold exploration company with properties strategically

located in northwestern Quebec, Canada. Abcourt owns the Sleep ing Giant mill and mine

where it concentrates its activities.

For more information about Abcourt Mines Inc., please visit our web site at www.abcourt.com

and consult our filings under Abcourt's profile on www.sedar.com.

Pascal Hamelin,

President and CEO

T : (819) 768-2857

[email protected]

Dany Cenac Robert, Investor Relations

Reseau ProMarket Inc.,

T: (514) 722-2276 post 456

[email protected]

The TSX Venture Exchange and its regulatory service provider (as defined in the policies of the TSX

Venture Exchange) assume no responsibility for the adequacy or accuracy of this press release.