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Allied Critical Metals Delivers Robust Initial PEA at the Borralha Project

Drill Results Economic Studies Corporate Updates

Allied Critical Metals Delivers Robust Initial

PEA at the Borralha Project

After-Tax NPV(8%) of $473M and IRR of 49% at USD $1,000/mtu

WO3; Fully funded 20,000m Drill Program Underway to Expand

Scale of the Borralha Project

Key Highlights:

Robust Economics:

After-tax NPV(8%)

1

of

$473.4 million (USD $346.6 million)

and IRR

2

of

48.8%

at USD $1,000/mtu WO

3

.

Capital Efficient Development:

Initial capital

4

of approximately

$124.2 million (USD $91

million)

with 4.2-year payback

5

.

Strong Base Case:

After-tax IRR

2

of

27.2%

and NPV(8%)

1

of

$182.7 million (USD $134.0

million)

at ~USD $704/mtu WO

(Argus long-term forecast).

Significant Upside Leverage:

After-tax IRR

2

of

78.4%

and NPV(8%)

1

of

$963.8 million (USD

$706.4 million)

at USD $1,500/mtu WO

.

Resource Growth Just Beginning:

Fully funded

20,000-metre drill program underway

at the

Borralha Project targeting resource expansion and potential mine life extension well beyond the

initial 11-year mine plan.

Vila Verde Project:

PEA does not include the Company's other tungsten project at Vila Verde.

All amounts in Canadian dollars unless stated otherwise.

Vancouver, British Columbia--(Newsfile Corp. - March 2, 2026) - Allied Critical Metals Inc. (CSE: ACM)

(OTCQB: ACMIF) (FSE: 0VJ0) ("

Allied

" or the "

Company

") is pleased to announce the results of its

initial Preliminary Economic Assessment ("

PEA

") for its 100%-owned Borralha Tungsten Project

("

Borralha

" or the "

Project

") in northern Portugal.

"The completion of the PEA marks another important milestone for the Company. In addition to the

significant tailwinds provided by the significant increase in the price of tungsten, which has surged to

more than USD $1,900/mtu [Source: Fastmarkets], we are very pleased to see have been able to

receive support from idD Portugal Defence, the Portuguese public entity overseeing the nation's

Defence Industry, which has endorsed the Borralha Project as a strategic initiative of national

importance.

We have also received a favourable Environmental Impact Declaration, subject to standard

regulatory conditions (Declaração de Impacte Ambiental Favorável Condicionada – "DIA")

from the

Portuguese Environment Agency (Agência Portuguesa do Ambiente, I.P. - APA)," commented Roy

Bonnell, CEO and Director of Allied. "We could not be more pleased with the considerable advancement

of the Borralha Project and look forward to continuing to more progress at the Borralha Project and the

Vila Verde Project, which are both strategic critical mineral tungsten assets well positioned within the

EU."

The PEA outlines a technically robust and capital-efficient underground tungsten development project

within the European Union, delivering strong economics across a range of pricing assumptions.

Importantly, the study reflects only the Santa Helena Breccia deposit and an initial 11-year mine plan.

The Company is committed to long term expansion of the current resource estimate and as such has

recently commenced a fully funded 20,000-metre drill program designed to expand the current resource

and enhance long-term project scale.

Initial PEA Economic Summary (After-Tax) for the Borralha Project

Medium Case – USD $1,000/mtu WO

NPV(8%)

1

IRR

2

Payback

3

$473.4 million

4

48.8%

4.2 years

(USD$ 346.6 million)

Base Case – Argus Long-Term Forecast

(US$677 to $763/mtu WO

; ~USD $704/mtu WO

Average)

NPV(8%)

1

IRR

2

Payback

3

$182.7 million

4

27.2%

5.8 years

(USD$ 134.0 million)

High Case – USD $1,500/mtu WO

NPV(8%)

1

IRR

2

Payback

3

$963.8 million

4

78.4%

3.2 years

(USD$ 706.4 million)

Notes:

1. NPV is a Non-GAAP measure; see notes below for additional information regarding NPV.

2. IRR is a Non-GAAP measure; see notes below for additional information regarding IRR.

3. Payback is a Non-GAAP measure. see notes below for additional information regarding payback.

4. Canadian dollar (CAD) equivalents calculated used a foreign exchange rate of CAD $1.3658/USD.

Mine design and cut-off grade selection were developed using a conservative USD $659/mtu WO

assumption. Recent reported tungsten market prices have reached approximately USD $1,998/mtu

[Source: Fastmarkets; February 27, 2026], demonstrating meaningful leverage to current market

conditions.

Initial Mine Plan – Strong Base with Expansion Potential

Mine life:

11 years

Average annual production:

~1,708 tonnes WO

Peak annual production:

2,388 tonnes WO

Processing rate:

1.4 million tonnes per annum

Average mill feed grade:

0.20% WO

All-in sustaining cost (AISC)

6

estimate:

~USD $303/mtu WO

(CAD $413.84/mtu WO

)

The PEA mine plan incorporates Measured, Indicated and Inferred Mineral Resources from the Santa

Helena Breccia deposit. Mineralization remains open along strike and at depth.

The ongoing 20,000-metre drill program is targeting:

Expansion of the current 13.0 Mt Measured & Indicated resource

Conversion of Inferred resources into higher-confidence categories

Potential extension of mine life beyond 11 years

Evaluation of throughput optimization and scale growth

The Company views this initial PEA as a foundational step in what is expected to be a multi-stage

growth strategy at the Borralha Project.

Roy Bonnell, CEO & Director commented,

"This initial PEA confirms the Borralha Project as a high-

return, capital-efficient tungsten development project in a Tier-1 European jurisdiction. At USD $1,000

per mtu (significantly below current reported market pricing) the Borralha Project generates a 48.8%

after-tax IRR with modest initial capital of approximately USD $91 million.

Importantly, this PEA reflects only the Santa Helena Breccia and an initial 11-year mine plan. With future

exploration work and the 20,000 meters of drilling currently underway, we are focused on expanding

resources, extending mine life and enhancing overall project scale. We believe we are at the beginning

of unlocking the Borralha Project's full potential.

Combined with a favourable Environmental Impact Declaration, we believe that this PEA opens the door

to project level financing for both our industrial scale plant and our pilot plant at the Vila Verde Project."

Introduction

This initial PEA contemplates development of an underground mining operation at the Santa Helena

Breccia deposit within Borralha with a nominal processing capacity of 1.4 million tonnes per annum,

utilizing conventional crushing, grinding and gravity concentration to produce a saleable Wolframite

concentrate grading approximately 65% WO

.

The Borralha Project has received a favourable Environmental Impact Declaration ("DIA"), materially

advancing permitting and reducing development risk relative to many global tungsten projects.

Economic Summary

This initial PEA was developed using three pricing frameworks: (i) Low/Base Case: Argus long-term

forecast (variable annually) averaging approx. USD $704 per mtu WO

; (ii) USD $1,000 per mtu WO

;

and (iii) USD $1,500 per mtu WO

.

Mine design and cut-off grade selection were developed using a conservative price assumption of USD

$659 per mtu WO

.

Table 1 — Economic Results (After-Tax)

Scenario

Price

1

NPV (8%)

2

IRR

3

Payback

4

Medium

$1,365/mtu

(USD $1,000/mtu)

$473.4M

(USD $346.6M)

48.8%

4.2 years

Base

$962/mtu

(USD $704/mtu)

$182.7M

(USD $134.0M)

27.2%

5.8 years

High

$2,049/mtu

(USD $1,500/mtu)

$963.8M

(USD $706.4M)

78.4%

3.2 years

Notes:

1. Prices based on Argus Media Group price forecasts. Canadian dollar (CAD) equivalents calculated used a foreign exchange rate of CAD

$1.3658/USD.

2. NPV is a Non-GAAP measure; see notes below for additional information regarding NPV. M = million.

3. IRR is a Non-GAAP measure; see notes below for additional information regarding IRR.

4. Payback is a Non-GAAP measure. see notes below for additional information regarding payback.

The results highlight significant sensitivity to tungsten price while maintaining positive economics under

conservative long-term assumptions.

For reference, current reported tungsten market prices are materially above the $1,365 per mtu (USD

$1,000 per mtu) sensitivity case presented herein, reaching recently $2,729 per mtu (USD $1,998 per

mtu) as at February 27, 2026 [Source: Fastmarkets.]

1. Project Overview

The Borralha Tungsten Project is located in the parish of Salto, municipality of Montalegre, district of Vila

Real, Portugal. The project comprises a continuous exploitation concession area of approximately

382.48 hectares (3.82 km²).

This initial PEA has been prepared in accordance with National Instrument 43-101 -

Standards of

Disclosure for Mineral Projects

("

NI 43-101

") and is based on the updated Mineral Resource Estimate

for the Santa Helena Breccia, effective December 30, 2025. See Company's current technical report on

Borralha (the "

Technical Report

") entitled "Technical Report on the Borralha Property, Parish of Salto,

District of Vila Real, Portugal", dated effective December 30, 2025, which is published on the

Company's website at

www.alliedcritical.com

and under its profile on SEDAR+ at

www.sedarplus.ca

.

Borralha represents one of the largest undeveloped tungsten resources within the European Union and

benefits from gravity-dominant processing, reducing metallurgical risk relative to flotation-dependent

systems. The project aligns with European critical raw material supply objectives.

2. Mineral Resource Estimate

This initial PEA is based on the updated Mineral Resource Estimate ("

MRE

" or "

2025 MRE

") for the

Santa Helena Breccia, which were presented in accordance with NI 43-101 in the Company's current

Technical Report.

Mineral Resources are reported in situ and undiluted and do not incorporate modifying factors such as

mining dilution, mining recovery, metallurgical recovery, capital costs, operating costs, or economic

analysis. Mineral Resources are not Mineral Reserves and do not have demonstrated economic viability.

MRE Cut-off Grade: 0.09% WO

The cut-off grade was selected based on reasonable prospects for eventual economic extraction under

conceptual underground mining and gravity-dominant processing assumptions, including a very

conservative tungsten price of USD$ 550/mtu WO

and assumed recovery of approximately 80% (for

MRE cut-off determination only). The 2025 MRE reflects a material increase in tonnage and geological

confidence relative to the previous mineral resource estimate published in March 2024.

Under the 2025 MRE, the Santa Helena Breccia has been tested by 41 drill holes and surface trenching

over approximately 400 meters of strike length and to depths exceeding 350 meters below surface.

Mineralization remains open along strike and at depth.

Table 2 — 2025 MRE for Borralha

(see also Technical Report for further details)

Classification

Tonnes (Mt)

Grade (% WO

3

)

Measured + Indicated

13.0

0.21

Inferred

7.7

0.18

3. Mining Method and Production Plan

3.1

Selected Mining Method

The planned mining method for the Santa Helena Breccia involves using mostly long-hole open stoping

with cemented paste backfill. This method was selected based on: (i) steeply dipping geometry of the

breccia-hosted mineralization; (ii) demonstrated geological continuity; (iii) favorable rock mass

conditions; (iv) productivity and operating cost advantages; and (v) reduced surface footprint.

Drift-and-fill mining is incorporated locally in narrower high-grade zones to enhance resource recovery.

Open-pit mining and alternative underground methods were evaluated during the conceptual study stage

and were not selected due to environmental constraints, scale suitability, and relative operating

efficiency.

3.2

Mine Production Schedule

Key operating parameters:

Nominal processing rate:

1.4 million tonnes per annum

Estimated mine life:

approximately 11 years

Total life-of-mine processed tonnes:

approximately 13.4 million tonnes

Average life-of-mine mill feed grade:

approximately 0.20% WO

The production schedule supports consistent mill feed and stable concentrate production throughout the

mine life.

Table 3 — LoM Totals and Averages

Item

Amount

Mine life (production years shown)

11 years

(2028–2039)

Total ore processed

13,436,040 t

Weighted average WO

grade

0.203% WO

(≈0.20%)

Total contained WO

27,332 t

Total recovered WO

@ 75%

20,499 t

Average annual recovered WO

@ 75%

~1,708 t/y

Table 4 — Life-of-Mine Schedule Summary

Year

Ore Processed (t)

Avg. WO

Grade (%)

Recovered WO

(t)

2028

876,304

0.19

1,249

2029

988,042

0.20

1,482

2030

1,387,624

0.18

1,873

2031

1,339,273

0.19

1,908

2032

1,362,177

0.18

1,839

2033

1,373,856

0.23

2,370

2034

1,444,646

0.21

2,275

2035

1,447,061

0.22

2,388

2036

1,236,886

0.20

1,855

2037

1,226,553

0.20

1,840

2038

585,701

0.26

1,142

2039

167,917

0.22

277

3.3 Dilution and Recovery Assumptions

The mine plan incorporates Measured, Indicated, and Inferred Mineral Resources within a stope

optimization framework consistent with long-hole open stoping methods.

Applied modifying factors include:

Mining dilution: approximately

8%

(average between primary and secondary stopes)

Mining recovery: approximately

89%

~90% for primary stopes

~88% for secondary stopes

Drift-and-fill: approximately 7.5% dilution and 95% recovery

After application of these factors, the projected average life-of-mine mill feed grade is approximately

0.20% WO

.

The PEA includes Inferred Mineral Resources that are considered too speculative geologically

to have economic considerations applied that would enable them to be categorized as Mineral

Reserves. There is no certainty that the results of the PEA will be realized.

Inferred material represents less than approximately 40% of the life-of-mine stope inventory on a

volumetric basis and is predominantly located along the margins and outer extents of the deposit.

4. Metallurgy and Processing

4.1 Metallurgical Test Work

Metallurgical test work completed to date indicates that Santa Helena Breccia mineralization is

amenable to gravity-dominant processing.

The initial metallurgical program (2023–2024) evaluated crushing, grinding, sulfide flotation, gravimetric

concentration, and magnetic separation. Subsequent optimization reduced reliance on flotation by

incorporating dense media separation ("

DMS

") pre-concentration and enhanced gravity recovery.

4.2 Process Flow Sheet

The proposed process plant includes:

Three-stage crushing to approximately 6 mm

DMS pre-concentration on the 6–2 mm fraction (rejecting approximately 40% of mass)

Grinding of DMS product and -2 mm fraction to 1 mm

Gravimetric concentration using spirals and shaking tables

Magnetic and electrostatic separation for final concentrate upgrading

Flotation circuit for copper and tin recovery

Filtered tailings with dewatering and partial paste backfill return underground

4.3 Recovery and Concentrate Grades

Preliminary metallurgical recovery estimates:

Tungsten:

75%

Copper:

~60%

Tin:

30%

Expected concentrate specifications:

Tungsten concentrate:

~65% WO

Copper concentrate:

~21% Cu

Tin concentrate:

~50% Sn

Silver credits may partially report to the copper concentrate, subject to further test work confirmation.

5. Infrastructure and Site Requirements

The Borralha Project benefits from:

Regional road access

Grid power availability

Underground mining configuration minimizing surface disturbance

Filtered dry-stack tailings concept

Closed-loop water management system

6. Environmental and Permitting

In January 2026, the Portuguese Environment Agency issued a Favourable Environmental Impact

Declaration ("

DIA

") for the Borralha Project, subject to standard regulatory conditions.

This milestone confirms environmental acceptability of the proposed development and enables

progression to the RECAPE stage and subsequent construction permitting.

The Borralha Project aligns with European Union critical raw material strategy and contributes to

regional economic development objectives.

7. Economic Framework

7.1 Pricing Framework

The life-of-mine design, cut-off grade selection and production schedule were developed using a

conservative tungsten price assumption of USD $659 per metric tonne unit ("

mtu

") WO

, consistent with

the Argus long-term base case forecast.

The Base Case economic model applies the Argus high-case

long-term forecast on a year-by-year basis, ranging from approximately USD $763 per mtu in 2028 and

gradually declining toward approximately USD $677 per mtu by 2040, for an average price of

approximately USD $704 per mtu. [Source: Argus Media Group.]

This approach maintains a conservative technical design basis while allowing the economic analysis to

reflect updated long-term market expectations without re-optimizing mine geometry.

Flat price sensitivity scenarios at

USD $1,000/mtu

and

USD $1,500/mtu WO

are presented for

comparative purposes.

7.2 Operating Cost Summary

The Borralha Project is based on conventional underground mining and gravity-dominant processing,

resulting in a competitive cost structure.

Life-of-mine average operating costs

7

are estimated at:

US$49 per tonne processed

Equivalent to approximately

USD $245 per mtu WO

produced

(based on a 0.20% average mill

feed grade and 75% metallurgical recovery)

Operating cost components include:

Underground mining

Processing and plant operations

General and administrative costs

Site services and infrastructure support

The cost structure incorporates modifying factors of approximately 8% mining dilution, 89% mining

recovery, and 75% metallurgical recovery.

7.3

All-In Sustaining Cost (AISC)

The Project's estimated all-in sustaining cost

8

, inclusive of sustaining capital and site-level costs, is

approximately:

USD $303 per mtu WO

.

This positions the Borralha Project competitively within the global tungsten cost curve.

7.4 Capital Costs

The PEA estimates capital costs

9

as follows:

Initial capital

cost: approximately

USD $91 million (CAD $124.3 million)

Sustaining capital

: approximately

USD $87 million (CAD $118.8 million)

Total

life-of-mine capital: approximately

USD $178 million (CAD $243.1 million)

Capital estimates are preliminary in nature and carry an accuracy range of ±35%, consistent with PEA-

level studies.

7.5 Economic Metrics (After-Tax)

Medium Case – USD $1,000/mtu WO

NPV(8%)

1

IRR

2

Payback

3

$473.4 million

48.8%

4.2 years

(USD$ 346.6 million)

Base Case – Argus Long-Term Forecast

(US$677 to $763/mtu WO

; ~USD $704/mtu WO

Average)

NPV(8%)

1

IRR

2

Payback

3

$182.7 million

27.2%

5.8 years

(USD$ 134.0 million)

High Case – USD $1,500/mtu WO

NPV(8%)

1

IRR

2

Payback

3

$963.8 million

78.4%

3.2 years

(USD$ 706.4 million)

Notes:

1. NPV is a Non-GAAP measure; see notes below for additional information regarding NPV.

2. IRR is a Non-GAAP measure; see notes below for additional information regarding IRR.

3. Payback is a Non-GAAP measure. see notes below for additional information regarding payback.

4. Canadian dollar (CAD) equivalents calculated used a foreign exchange rate of CAD $1.3658/USD.

Mine design and cut-off grade selection were developed using a conservative USD $659/mtu WO

assumption. Recent reported tungsten market prices have reached approximately USD $1,998/mtu

[Source: Fastmarkets; February 27, 2026], demonstrating meaningful leverage to current market

conditions.

7.6 Sensitivity Analysis

Sensitivity analysis demonstrates that Project economics are most sensitive to: (i) tungsten price; (ii)

capital costs; (iii) operating costs; and (iv) metallurgical recovery.

The Project retains positive economics across a range of tungsten price assumptions. At the Base Case

price assumption, the Project generates robust operating margins, with significant leverage to higher

tungsten price scenarios.

The Project demonstrates strong leverage to tungsten price. The following sensitivity analysis illustrates

the post-tax IRR and NPV (8%) across a flat tungsten price range of USD $500 to USD $1,700 per mtu

WO

.