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Altius Reports Q1 2023 Attributable Royalty Revenue of $21.4M and Adjusted Earnings (1,2) of $3.4M

Financials Royalties & Streams

TSX: ALS | OTCQX: ATUSF Altius Minerals Corporation

May 10, 2022 | St. John’s, Newfoundland

Altius Reports Q1 2023 Attributable Royalty Revenue of $21.4M and Adjusted Earnings (1,2) of

$3.4M

Altius Minerals Corporation (TSX: ALS; OTCQX: ATUSF) (“Altius” or the “Corporation”)

reports first quarter revenue of $22.7 million compared to $ 27.1 million for the same period in

2022, while attributable royalty revenue (1,2) of $ 21.4 million ($ 0.45 per share (1,2)) compares to

$25.5 million ($0.62 per share) reported in 2022. In addition, the Project Generation segment

recognized revenue of $2.8 million during the current quarter relating to the liquidation of assets

of Alderon Iron Ore Corp.

Brian Dalton, CEO commented, “First quarter revenues were largely in line with our expectations

across the portfolio given the scheduled closure of the 777 mine last year, copper delivery and

sales timing variances at Chapada and slightly lower average commodity prices. The first quarter

was particularly notable for the number of potential option value realization signals that were

delivered from across the broader long-term royalty portfolio.”

Quarterly Highlights

• Capacity expansion investment projects continued at potash royalty mines.

• Lithium Royalty Corp. (“LRC”) completed a successful IPO that daylights significant value

creation for Altius shareholders; asset advancement progress continues to ramp-up.

• First directly held lithium royalty interest reaches production subsequent to quarter end.

• Maiden resource published for high -grade Saúva discovery at Chapada with

mineralization noted to remain open in most directions – Saúva now being considered as

part of district level production expansion studies by Lundin.

• ARR continues growth of operational asset count and revenue.

• Higher level of growth and sustainability investment continued at Rio Tinto controlled IOC

iron ore mine.

• Preliminary results from Kami metallurgical studies indicate potential for production of

high-purity (DRI pellet feed) iron ore concentrate grades.

• Resource increases announced from emerging Silicon gold district in Nevada and strong

ongoing exploration potential signaled by AngloGold Ashanti.

• Approximately 300 km of exploration drilling programs expected to be completed across

portfolio in 2023.

Adjusted EBITDA(1,2) of $19.1 million or $0.40 per share(1,2) during Q1 2023 compares to $23.6

million or $ 0.57 per share during the prior year quarter. The per share difference includes the

impact of the common share issuances related to the 2022 exercise of share purchase warrants

by affiliates of Fairfax Financial Holdings as it became the largest shareholder of the Corporation

TSX: ALS | OTCQX: ATUSF Altius Minerals Corporation

(approximately 14% ownership). The adjusted EBITDA margin in the first quarter was 79% versus

83% in last year’s comparable quarter. The Mineral Royalties segment had an EBITDA margin of

86% for both the current and prior year quarters.

Q1 2023 adjusted operating cash flow(1,2) of $4.5 million or $0.09 per share(1,2) compares to $14.2

million or $0.35 per share in last year’s comparable quarter. The decrease period over period is

largely reflective of higher taxes and interest paid as well as lower royalty revenues. Adjusted

operating cash flow does not include net cash proceeds or acquisition costs (sales minus new

investments) related to the Corporation’s Project Generation segment.

Net earnings of $5.5 million or $0.11 per share for Q1 2023 compares to net earnings of $12.5

million or $0.29 per share in Q1 2022. Adjusted net earnings per share(1,2) of $0.07 in the current

quarter compares to adjusted net earnings per share of $0. 21 per share in Q1 2022. The main

adjusting items in the first quarter of this year are $2.8 million in non-recurring other income related

to the Alderon distribution referenced above ($0.06 per share), impairment of exploration and

evaluation assets of $0.6 million ($0.01 per share) as well as o ther adjustments for unrealized

losses on derivatives related to the revaluation of share purchase warrants on junior mining

equities, foreign exchange, and gains on disposal of mineral properties. Q1 2022 also included

adjustments for non-recurring investment income relating to Chile.

In Thousands of Canadian Dollars

Adjusted Net Earnings March 31, 2023 March 31, 2022

Net earnings attributable to common 5,061$ 12,088$

Addback (deduct):

Unrealized loss on fair value adjustment of derivatives 213 313

Foreign exchange gain (247) (539)

Non-recurring other income (2,820) (2,879)

Exploration and evaluation assets abandoned or impaired 590 -

Gain on disposal of mineral property (107) (996)

Tax impact 750 841

Adjusted net earnings 3,440$ 8,828$

Adjusted net earnings per share 0.07$ 0.21$

Three months ended

Portfolio Performance

The following table summarizes the attributable royalty revenue:

TSX: ALS | OTCQX: ATUSF Altius Minerals Corporation

Summary of attributable royalty revenue

(in thousa nds of Ca na dia n dolla rs) Q1 2023 Q4 2022 Q1 2022

Base and battery metals 4,869$ 4,702$ 9,960$

Potash 9,032 9,816 9,903

Iron ore (1) 1,870 2,618 1,437

Thermal (electrical) coal 3,002 3,774 3,113

Renewable energy 1,345 1,171 772

Other 1,275 1,041 307

Attributable royalty revenue 21,393$ 23,122$ 25,492$

See non- GAAP financial measures section of our MD&A for definition and reconciliation of attributable royalty revenue

(1) Labrador Iron Ore Royalty Corporation dividends received

Base and battery metals contributed $4.9 million to revenue compared to $10.0 million in Q1

2022. Revenue decreased compared to the first quarter of 2022 after the scheduled closure of

the 777 mine in Q2 of 2022 and from lower revenue from Chapada. Chapada sales in Q1 2022

benefited from the timing of delivery and sales related to prior period production amounts.

Lundin Mining Corp (“Lundin”) continues to expand its new Saúva copper-gold deposit discovery,

located 15 kilometers north of the Chapa da Mine, and on lands encompassed by our copper

stream interest. Lundin has reported a maiden resource for Saúva, which indicates notably higher

copper grades than those being mined at Chapada presently. It also highlighted continuing strong

resource growth potential for Saúva while commenting that the discovery is now being evaluated

within the context of its ongoing broader Chapada expansion studies.

Royalty revenue from the Voisey’s Bay nickel-copper-cobalt mine was lower than that of the first

quarter of 2022 as lower production volumes were only partly offset by higher realized prices.

Underground mining continues to ramp up from the new Reid Brook mine, while development of

the Eastern Deeps mine approaches completion. Exploration efforts also continued to indicate

the potential for mine life extensions, particularly beneath the currently defined resource areas at

Reid Brook where long intervals of high-grade nickel and copper mineralization are being

encountered.

During the quarter, LRC, of which Altius is a co -founding investor, completed an initial public

offering to raise gross proceeds of approximately $150 million. Following the offering the

Corporation indirectly holds 9.55% of LRC with an estimated net fair value at quarter end of $77

million. Altius expects to receive a combination of cash and shares over the next 24 months as

described in LRC’s prospectus. On May 1, 2023 Altius received $8.9 million from LRC as a return

of capital distribution to the pre -IPO shareholders of LRC. During the quarter the Corporation

recognized unrealized gains of $55,977,000 related to its holding of LRC.

In addition, Altius holds minority partnership -based interests in each of LRC’s Groto do Cirilo

(commenced production subsequent to quarter end), Tres Quebradas and Mariana (both of which

are expected to complete construction and begin operations later this year or ea rly next year)

project royalties. These will collectively add three new operating stage mines to the Corporation’s

portfolio and introduce its first ever royalty revenue related to lithium production.

Potash royalty revenue of $ 9.0 million in Q1 2023 decreased from the comparable quarter last

year when revenue of $ 9.9 million was reported reflecting lower average realized prices and

similar attributable portfolio production volumes. Price reconciliation adjustments of $2 .2 million

which relate to 2022 sales have been recorded in the first quarter of 2023 and compares to similar

TSX: ALS | OTCQX: ATUSF Altius Minerals Corporation

adjustments of $ 0.9 million that were recorded in second quarter of 2022 relating to 2021

production.

Our Canadian based potash mine operators continue to make capital investments to increase

production capacity to address the current, and likely future, global supply deficits that partly result

from sanctions and logistical constraints in Belarus and Russ ia. Nutrien has indicated plans to

increase its potash volumes from approximately 15 million tonnes to 18 million tonnes annually

by 2026, while Mosaic is increasing production capacity at Esterhazy by approximately one million

tonnes through current debottlenecking investments.

Iron ore royalty revenue of $1.9 million was received in Q1 2023 compared to $1.4 million in the

first quarter of 2022. The increase related to a higher share ownership level while both the current

and comparable period quarters w ere impacted by increased levels of sustaining and growth

capital investments that limited Iron Ore Company of Canada (“ IOC”) equity dividends. These

capital investment levels are expected to continue to impact near term dividend distributions from

IOC while enhancing reliability and production levels in the medium and longer term.

Champion Iron is expected to announce the results of an updated feasibility study for the Kami

project later in 2023, which is loc ated near its Bloom Lake Mine and is subject to a 3% GSR

royalty in favor of Altius. It noted during the quarter that preliminary metallurgical results indicate

potential for the production of DR pellet feed quality concentrates, which are projected to me et

with increasing demand as the global steelmaking sector transitions towards electric arc furnace

based (no coal input requirements) manufacturing processes.

Thermal coal royalty revenue of $3.0 million was received in Q1 2023 compared to $3.1 million

during the first quarter of last year reflecting lower attributable production volumes at the Genesee

Mine that were offset by a higher inflation-linked royalty rate. The operator of the Genesee power

plant continues to invest in a conversion to natural gas-based fuelling and plans to bring an end

to coal usage by the end of the year.

Altius Renewable Royalties Inc. (“ARR”) (ARR: TSX) released its Q1 2023 results on May 5,

2023. The Corporation holds 58% of the common shares of ARR . ARR reported increased Q1

2023 attributable royalty revenue of US$1.0 million relating to its 50% joint venture interest in

Great Bay Renewables (“GBR”). The increase reflects recently acquired operating stage royalties

as well as the commencement of operations at two previously acquir ed development stage

projects. The GBR joint venture reiterated its guidance of US$11.5 million to US$13.5 million for

2023. ARR also indicated that it continues to advance a strong pipeline of new royalty investment

opportunities which could potentially further augment its growth profile. Further details regarding

ARR and its activities can be found in the ARR MD&A and financial statements.

Silicon Gold

AngloGold Ashanti Limited (“AGA”) continues to advance the discovery of a potential major new

gold district, centered around its Silicon Project located near Beatty, Nevada. On February 22,

2023 AGA reported an increased and higher-confidence mineral resource estimate for the Silicon

deposit of 4.22 million ounces (“Moz”) of gold (3.4 Moz as Indicated and 0.8 Moz as Inferred) and

further mineral resource estimates totaling 4.18 Moz from 3 nearby deposits within the district

(North Bullfrog – 1.19 Moz measured and indicated and 0.36 Moz inferred; Motherlode – 1.55

Moz indicated and 0.17 Moz inferred; and Sterling - 0.91 Moz inferred). It also reported that it will

evaluate the Merlin deposit discovery on an integrated basis with Silicon, as part of a combined

pre-feasibility study, with further results expected in 2023. No resource estimate has yet been

TSX: ALS | OTCQX: ATUSF Altius Minerals Corporation

reported for Merlin, however it was recently publicly described by AG A as the “real gem” in its

Nevada portfolio.

The Corporation also recently initiated arbitration proceedings in British Columbia, as per

mechanisms prescribed in its Silicon royalty agreement , to resolve differences in interpretation

that have arisen with respect to the extent of lands within the Silicon district that are subject to its

royalty rights.

Liquidity and Capital Allocation Summary

Cash and cash equivalents at March 31, 2023 were $76.8 million, compared to $82.4 million at

the end of 2022. Cash, excluding $65.7 million held by ARR, was $11.2 million. Subsequent to

quarter end Altius received a distribution of $8.9 million from LRC as a return of capital distribution

to the pre-IPO shareholders of LRC and as further described in its prospectus filings.

At quarter end the approximate market value of various public equity holdings included:

• $165.3 million for shares of ARR (incl uding the in -the-money value of share purchase

warrants)

• $119.7 million for shares of Labrador Iron Ore Royalty Corp.

• $77 million for shares of LRC

• $51.8 million for publicly traded shares held within the Project Generation equity portfolio

During the quarter, the Corporation made scheduled debt repayments of $2.0 million and paid

cash dividends of $3.6 million. There were no shares repurchased under its normal course issuer

bid during the first quarter of 2023. At quarter end the Corporation carried a balance of $38.0

million under its fixed rate term debt facility and $81.8 million under its floating rate revolving credit

facilities.

Dividend Declaration

The Corporation’s board of directors has declared a quarterly dividend of $0.08 per share. The

current quarterly dividend is payable to all shareholders of record at the close of business on June

15, 2023. The dividend is expected to be paid on or about June 30, 2023.

This dividend is eligible for payment in common shares under the Dividend Reinvestment Plan

(DRIP) announced by press release May 20, 2020, and available to shareholders who are

Canadian residents or residents of countries outside the United States.

In order to be eligible to participate in respect of the June 30, 2023 dividend, non-registered

shareholders must provide instruction to their brokerage and registered shareholders must

provide completed enrollment forms to the transfer agent by June 8, 2023, five business days

prior to record date. Stock market purchases made under the DRIP for the June 30, 2023 payment

will be satisfied by issuance from treasury at the 5 day volume weighted average price ending at

the close of trading the day before payment date. Shareholders who have already provided

instruction to be enrolled earlier this year will continue to be enrolled unless they direct otherwise.

For more informat ion, please see http://www.altiusminerals.com/dividend-reinvestment-

plan. Participation in the DRIP is optional and will not impact any cash dividend s payable to

shareholders who do not elect to participate in the DRIP. The declaration, timing and payment of

future dividends will largely depend on the Corporation’s financial results as well as other factors.

TSX: ALS | OTCQX: ATUSF Altius Minerals Corporation

Dividends paid by Altius on its common share s are eligible dividends for Canadian income tax

purposes unless otherwise stated.

Non GAAP Financial Measures

1. Management uses the following non -GAAP financial measures: attributable revenue,

attributable royalty revenue, adjusted earnings before interest, taxes, depreciation and

amortization (adjusted EBITDA), adjusted operating cash flow and adjusted net earnings

(loss).

2. Management uses these measures to monitor the financial performance of the Corporation

and its operating segments and believes these measures enable investors and analysts to

compare the Corporation’s financial performance with its competitors and/or evaluate the

results of its underlying business. These measures are intended to provide additional

information, not to replace International Financial Reporting Standards (IFRS) measures,

and do not have a standard definition under IFRS and should not be considered in isolation

or as a substitute for measures of performance prepared in accordance with IFRS. As

these measures do not ha ve a standardized meaning, they may not be comparable to

similar measures provided by other companies. Further information on the composition and

usefulness of each non -GAAP financial measure, including reconciliation to their most

directly comparable IFRS measures, is included in the non -GAAP financial measures

section of our MD&A.

First Quarter 2023 Financial Results Conference Call and Webcast Details

Date: May 9, 2023

Time: 9:30 AM ET

Toll Free Dial-In Number: +1(888) 396-8049

International Dial-In Number: +1(416) 764-8646

Conference Call Title and ID: Altius Q1 2023 Results, ID 50613738

Webcast Link: Q1 2023 Results

About Altius

Altius’s strategy is to create per share growth through a diversified portfolio of royalty assets that relate to

long life, high margin operations. This strategy further provides shareholders with exposures that are well

aligned with sustainability -related global growth trends including the electricity generation transition from

fossil fuel to renewables, transportation electrification, reduced emissions from steelmaking and increasing

agricultural yield requirements. These macro-trends each hold the potential to cause increased demand for

many of Altius’s commodity exposures including copper, renewable base d electricity, several key battery

metals (lithium, nickel and cobalt), clean iron ore, and potash. In addition, Altius runs a successful Project

Generation business that originates mineral projects for sale to developers in exchange for equity positions

and royalties. Altius has 47,634,571 common shares issued and outstanding that are listed on Canada’s

Toronto Stock Exchange. It is included in each of the S&P/TSX Small Cap, the S&P/TSX Global Mining,

and the S&P/TSX Canadian Dividend Aristocrats indices.

Forward-looking information

TSX: ALS | OTCQX: ATUSF Altius Minerals Corporation

This news release contains forward ‐looking information. The statements are based on reasonable

assumptions and expectations of management and Altius provides no assurance that actual events will

meet management's expectations. In certain cases, forward ‐looking information may be identified by such

terms as "anticipates", "believes", "could", "estimates", "expects", "may", "shall", "will", or "would". Although

Altius believes the expectations expressed in such forward‐looking statements are based on reasonable

assumptions, such statements are not guarantees of future performance and actual results or

developments may differ materially from those projected. Readers should not place undue reliance on

forward-looking information. Altius does not undertake to update any forward-looking information contained

herein except in accordance with securities regulations.

For further information, please contact:

Flora Wood

Email: [email protected]

Tel: 1.877.576.2209

Direct: +1(416)346.9020

Ben Lewis

Email: [email protected]

Tel: 1.877.576.2209