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Avino Reports Oxide Tailings Project Prefeasibility Study with After-Tax NPV of US$61 Million and 26% IRR

Economic Studies

February 5, 2024

AVINO REPORTS OXIDE TAILINGS PROJECT PREFEASIBILITY STUDY

WITH AFTER-TAX NPV OF US$61 MILLION AND 26% IRR

Avino Silver & Gold Mines Ltd. (ASM: TSX/NYSE American, GV6: FSE, ) is pleased to report the results of the Preliminary Feasibility

Study (the “PFS”) prepared in accordance with National Instrument 43 -101 – Standards for Disclosure for Mineral Projects (“NI 43 -

101”) for its Oxide Tailings Project (the “OTP” or the “Project”) at the Company’s Avino Mine Operations located near Durango in west-

central Mexico (the “Property”). The work that was completed as the basis for the PFS was managed by Tetra Tech Canada Inc. of

Vancouver, BC.

Highlights include:

• NPV US$98 million (pre-tax) and US$61 million (post-tax) at a 5% discount rate.

• IRR 35% (pre-tax) and 26% (post-tax).

• Payback Period 2.9 years (pre-tax) and 3.5 years (post-tax).

• Initial Capital Cost: US$49.1 million, including a complete on-site tailing leaching plant for silver and gold extraction and a

contingency provision in the amount of US$5.3 million. The ongoing sustaining capital cost is US$5.1 million.

• LOM Average Production Unit Cost: On-site Operating Costs (OOC) and All-In Sustaining Cost (AISC) of US$9.71 and US $10.23

per tr oz silver equivalent, respectively.

• Proven and probable mineral reserves of 6.70 Million tonnes at a silver and gold grade of 55 g/t and 0.47 g/t respectively.

• Nominal Processing Rate over a 9-year LOM: 2,250 tonnes per day or 821,250 tonnes per year, with a 92% plant availability.

• Metal Recoveries: 77.2% Ag and 74.9% Au.

• Doré Production: Total 9, 073,000 oz Ag and 76,000 oz Au, life -of-project (averaging 1,008,000 oz Ag and 8,445 oz Au per

year).

• Direct Employment: 121 employees, with additional job positions related to indirect employment and contracted services.

• Ease of Construction and Operation: The Project is located within the existing Avino Mine operations. Site infrastructure such

as power, water, and road network are well established.

• Elimination of risks associated with the conventional tailings design: A secondary Dry Stack Tailings Management Facility will

comprise dewatered tailings being stored in a geotechnically stable impoundment.

• Elimination of risks associated with the heap leach design , which is replaced with a conventional tank leach design with a

compact footprint. The process plant containment areas and berms on site will provide an additional layer of safety.

• The Project will generate US$52.4 million in tax contributions to the local economy and government.

The PFS will be filed on SEDAR+ (www.sedarplus.ca) under the Company’s profile and filed on Form 6 -K with the U.S. Securities and

Exchange Commission within 45 days of this release. All currency values are presented in US$ unless otherwise specified.

“The completion of the PFS is a key milestone in Avino's path to transformational growth, said David Wolfin, President & CEO of Avino.

“The economics of our oxide tailings project combined with the relatively low capital requirements has the potential to significantly

enhance the current Avino operation and grow cashflow.”

Peter Latta, VP Technical Services of Avino commented, “ For the first time in Avino’s lengthy history, we are proud to demonstrate

Proven and Probable Mineral Reserves. We have taken a dynamic leaching approach to the tailings reprocessing to improve overa ll

recoveries and mitigate the potential recovery variab ility compared with heap leaching . We have selected, in this design, a simple,

conventional flowsheet to keep capital costs low and allow for a faster and simpler build if and when a construction decision is made.”

N E W S R E L E A S E

February 5, 2024 – Avino Silver & Gold Mines Ltd. – News Release

Avino Reports Oxide Tailings Project Prefeasibility Study with After-Tax NPV of US$61 Million and 26% IRR

Page 2

The most notable improvement in the PFS financial results compared to the 2017 PEA is the 100% increase in Net Present Value (NPV)

to US$98 million from US$ 49 million on a pre -tax basis. Other PFS highlights of significance include strong project economics, long

mine life, minimal payback period, and exceptional ESG and tax contributions to the local economy.

Table 1 -Comparison to Previous Study

Financials Unit 2024 PFS 2017 PEA

NPV (pre-tax) US$ million 98 49

NPV (post-tax) US$ million 61 28

IRR (pre-tax) % 35 48

IRR (post-tax) % 26 32

Payback (pre-tax) Years 2.9 2.0

Payback (post-tax) Years 3.5 2.6

Project Life Years 9 7

LOM Mill Feed Million Tonnes 6.7 3.1

LOM Silver Production tr oz 9,073,000 6,173,000

LOM Gold Production tr oz 76,000 33,000

Processing Rate Tpd 2,250 1,370

LOM Silver Recovery % 77 79

LOM Gold Recovery % 75 73

Initial CapEx US$ million 49.1 24.4

Sustaining CapEx US$ million 5.1 4.4

Onsite Operating Cost US$/tr oz AgEq 9.71 5.56

All-In Sustaining Cost US$/tr oz AgEq 10.41 6.08

The 2024 PFS features improvements in comparison to the PEA that was completed in 2017. The life of the project has increased by 2

years, the silver production has increased almost 3 million ounces, and the gold production has more than doubled. The PFS includes

processing rates of 2,250 tpd and an increase of 880 tpd.

Economic Analysis and Sensitivity Analysis

The economic analysis is based on the PFS mineral reserve estimate totalling 6.7 million tonnes of Proven and Probable Minera l

Reserves at an average grade of 54.46 g/t Ag and 0.47 g/t Au. This reserve is adequate to allow for a 9 -year project life, based on

current tailings recovery assumptions including a processing rate of 2,250 tonnes per day. Metal recoveries are expected to a verage

77.2% and 74.9% for silver and gold, respectively.

The gold and silver prices for the financial analysis are based on 3-year trailing averages on Nov 7, 2023, as below:

• Silver price: US23.45/tr. oz

• Gold Price: US$1,839.51/tr. oz.

The exchange rate for US$ to MXN$ used for the project is 1.00:18.15.

These assumptions, together with capital cost and operating cost estimates noted above, result in a pre - tax NPV, at a 5% discount

rate of $98M ($61M post-tax). The pre-tax payback period for the project is 2.9 years from the start of production (3.5 years post-tax).

The project generates a pre-tax IRR of 35% (26% post-tax).

February 5, 2024 – Avino Silver & Gold Mines Ltd. – News Release

Avino Reports Oxide Tailings Project Prefeasibility Study with After-Tax NPV of US$61 Million and 26% IRR

Page 3

Figure 1: LOM Production and All In Sustaining Cost

A sensitivity analysis was performed to test the impact of changes to several key assumptions included in the economic model,

with the results shown in following Figures and Table:

Figure 2: NPV (5%) Sensitivity (Post-Tax)

February 5, 2024 – Avino Silver & Gold Mines Ltd. – News Release

Avino Reports Oxide Tailings Project Prefeasibility Study with After-Tax NPV of US$61 Million and 26% IRR

Page 4

Figure 3: IRR Sensitivity (Post-Tax)

Table 2: Post-Tax Financial Result Summary

Metrics

Gold Price

Silver

Price

Undiscounted

Cashflow

NPV @ 5%

IRR

Payback

Years

Unit US$/tr. oz US$/tr. oz M US$ M US$ % Year

Base Case 1,839.51 23.45 100.3 60.6 25.6 3.5

+30% Case - Silver Price 1,839.51 30.49 141.5 90.0 33.7 2.8

+30% Case - Gold Price 2,391.36 23.45 126.7 79.8 31.4 3.0

-30% Case - Silver Price 1,839.51 16.42 59.3 31.3 16.7 4.3

-30% Case - Gold Price 1,287.66 23.45 74.2 41.7 19.8 4.1

Spot Price* 2,055.65 23.06 108.4 66.5 27.5 3.3

* PM Trading on Date of January 12, 2024

Avino Oxide Tailings Project Mineral Reserves

The Mineral Reserves were estimated using both oxide and sul phide tailings and are based on Measured and Indicated

Resources only. The pit design used for the estimation was at the PFS level. The ultimate pit limit was determined by the

Lerchs-Grossman optimizer in Datamine ™, with consideration of economic parameters and physical constraints such as pit

road widths, mining bench width, and face angles for the recommended mining equipment. The Proven and Probable Mineral

Reserves are given below.

February 5, 2024 – Avino Silver & Gold Mines Ltd. – News Release

Avino Reports Oxide Tailings Project Prefeasibility Study with After-Tax NPV of US$61 Million and 26% IRR

Page 5

Table 3: Mineral Reserve Statement of the Avino Oxide Tailings Project (Effective Date: January 16, 2024)

Category Quantity

(million tonnes)

Average Ag

Grade (g/t)

Average Au

Grade (g/t)

Contained Ag

Metal

(million tr. oz)

Contained Au

Metal

(thousand tr. oz)

Proven 4.27 61 0.47 8.37 65.01

Probable 2.43 43 0.47 3.38 36.53

Total 6.70 55 0.47 11.75 101.54

Notes:

1. The effective date of the Mineral Reserve estimate is January 16, 2024. The QP for the estimate is Mr. Jay Li, P.Eng. of Tetra Tech.

2. The Mineral Reserve estimates were prepared with reference to the 2014 Canadian Institute of Mining, Metallurgy and Petroleum

(CIM) Definition Standards (2014 CIM Definition Standards) and the 2019 CIM Best Practice Guidelines.

3. Reserves estimated assuming open pit mining methods.

4. Reserves are reported on a dry in-situ basis.

5. Reserves are based on a gold price of US $1850/tr oz., and silver price of US $22/tr oz, mining cost of US$1.00/t mined, milling

costs of US$18.00/t feed, and G&A cost of US$3.00/t feed.

6. Mineral Reserves include consideration for 1% mining dilution and 99% mining recovery.

7. Ore-waste cut-off was based on US$21.00/t of NSR.

Mineral Resources

The PFS uses the latest updated mineral resource estimate that is based on US$1,800 per ounce gold, US$21.00 per ounce

silver, and US$3.50 per pound copper. In addition, the resources are constrained by conceptual mining shapes. Measured and

Indicated Mineral Resources at the Property are estima ted at 34.7 million tonnes grading 63 grams per tonne silver, 0.54

grams per tonne gold, and 0.39% copper (70 million ounces of silver, 597 thousand ounces of gold, and 301 million pounds of

copper). An additional 19.3 million tonnes are estimated in the Inferred Mineral Resource category grading 46 grams per

tonne silver, 0.34 grams per tonne gold, and 0.37% copper (28.4 million ounces of silver, 213 thousand ounces of gold, and

159 million pounds of copper).

The mineral resources of the tailings deposit have been updated during 2023 in accordance with revised topographic data.

For information, the inclusive mineral resources ( inclusive of mineral reserves) for the Avino Mine area (not including La

Preciosa) are summarized in Table 2.

February 5, 2024 – Avino Silver & Gold Mines Ltd. – News Release

Avino Reports Oxide Tailings Project Prefeasibility Study with After-Tax NPV of US$61 Million and 26% IRR

Page 6

Table 4: Avino Mine Area – Mineral Resources (inclusive of Mineral Reserves, Effective Date: October 16, 2023)

Area/

Zone Category Mass

(Mt)

Average Grade Metal Content

AgEQ (g/t) Ag (g/t) Au (g/t) Cu (%)

AgEQ Ag Au Cu

(million

tr oz)

(million

tr oz)

(thousand

tr oz)

(million

lb)

ET Avino

MEA 3.88 171 69 0.53 0.57 21.39 8.58 67 48.91

IND 23.92 146 58 0.53 0.44 112.41 44.59 409 234.08

M&I 27.80 150 60 0.53 0.46 133.8 53.17 476 283

INF 17.59 106 37 0.34 0.4 59.76 20.72 191 154.18

San

Gonzalo

MEA 0.33 332 244 1.17 0 3.53 2.59 12.42 0

IND 0.30 293 230 0.84 0 2.85 2.23 8.14 0

M&I 0.63 313 237 1.01 0 6.38 4.83 20.56 0

INF 0.25 297 271 0.35 0 2.35 2.14 2.74 0

Guadalupe

MEA 0.00 0 0 0 0 0 0 0 0

IND 0.40 169 70 0.79 0.37 2.17 0.9 10.24 3.27

M&I 0.40 169 70 0.79 0.37 2.17 0.9 10.24 3.27

INF 0.35 159 82 0.62 0.3 1.81 0.93 7 2.3

La

Potosina

MEA 0.00 0 0 0 0 0 0 0 0

IND 0.14 220 186 0.41 0.04 1 0.85 1.85 0.13

M&I 0.14 220 186 0.41 0.04 1 0.85 1.85 0.13

INF 0.84 176 149 0.29 0.05 4.79 4.05 7.9 1.01

Tailings

Deposit

MEA 4.25 101 61 0.47 0.12 13.83 8.35 64.84 11.33

IND 2.44 83 43 0.47 0.12 6.51 3.40 36.67 6.21

M&I 6.70 94 55 0.47 0.12 20.34 11.75 101.50 17.55

INF 0.34 97 65 0.36 0.11 1.06 0.70 3.95 0.82

TOTALS

MEA 8.47 142.35 71.72 0.53 0.32 38.75 19.52 144.26 60.24

IND 27.20 142.85 59.42 0.53 0.41 124.94 51.97 465.90 243.69

M&I 35.67 142.73 62.35 0.53 0.39 163.69 71.50 610.15 303.95

INF 19.37 112.02 45.83 0.34 0.37 69.77 28.54 212.59 158.31

Notes:

1. Figures may not add to totals shown due to rounding.

2. Mineral Resources that are not Mineral Reserves do not have demonstrated economic viability.

3. The Mineral Resource estimate is classified in accordance with the CIM Definition Standards for Mineral Resources and Mineral

Reserves incorporated by reference into NI 43-101 Standards of Disclosure for Mineral Projects.

4. Mineral Resources are stated inclusive of Mineral Reserves.

5. Based on recent mining costs provided by Tetra Tech, Mineral Resources are reported at cut -off grades 60 g/t, 130 g/t, and 50 g/t

AgEQ grade for ET, San Gonzalo, and oxide tailings, respectively.

6. AgEQ or silver equivalent ounces are notational, based on the combined value of metals expressed as silver ounces.

7. Metal price assumptions are US$21/tr.oz. Ag; US$1800/tr.oz. Au.

8. Metal recovery is based on operational results and column testing, 82% Ag and 78% Au, respectively.

9. The silver equivalent for the mineral resources was back-calculated using the following formulae:

a) ET, Guadalupe, La Potosina: AgEq = Ag (g/t) + 71.43 * Au (g/t) + 113.04 * Cu (%)

b) San Gonzalo: Ag Eq = Ag (g/t) + 75.39 * Au (g/t)

c) Oxide Tailings: Ag Eq = Ag (g/t) + 81.53 * Au (g/t)

February 5, 2024 – Avino Silver & Gold Mines Ltd. – News Release

Avino Reports Oxide Tailings Project Prefeasibility Study With After-Tax NPV of US$61 Million and 26% IRR

Page 7

The current mineral resources for the entire Property (Avino and La Preciosa areas) are summarized below.

Table 5: Avino Property (including La Preciosa area) – Mineral Resources (inclusive of Oxide Tailings Mineral Reserves,

Effective Date: October 16, 2023)

Area Category Mass

(Mt) Average Grade Metal Content

AgEQ

(g/t)

Ag

(g/t)

Au

(g/t)

Cu

(%)

AgEQ Ag Au Cu

(million

tr oz)

(million

tr oz)

(thousand

tr oz)

(million

lb)

Avino

Mine

MEA 8.466 142.35 71.72 0.53 0.32 38.75 19.52 144.26 60.24

IND 27.204 142.85 59.42 0.53 0.41 124.94 51.97 465.90 243.69

M&I 35.671 142.73 62.35 0.53 0.39 163.69 71.50 610.15 303.95

INF 19.373 112.02 45.83 0.34 0.37 69.77 28.54 212.59 158.31

La

Preciosa

MEA - - - - - - - - -

IND 17.441 202 176 0.34 - 113.14 98.59 189.19 -

M&I 17.441 202 176 0.34 - 113.14 98.59 189.19 -

INF 4.397 170 151 0.25 - 24.1 21.33 35.48 -

TOTALS

MEA 8.466 142.35 71.72 0.53 0.32 38.75 19.52 144.26 60.24

IND 44.645 165.87 104.8

9 0.46 0.25 238.08 150.56 655.09 243.69

M&I 53.111 162.12 99.61 0.47 0.26 276.83 170.08 799.34 303.95

INF 23.770 122.83 65.26 0.32 0.30 93.87 49.87 248.07 158.31

Notes: As per Table 4

Avino Oxide Tailings Project Mine Plan

The Avino oxide tailings deposit will be extracted using conventional surface mining techniques with excavator, wheel loader,

and existing contractor truck fleet on site . Five cashflow-positive mining pushbacks or phases were designed to allow for

operational flexibility while stripping the overburden and targeting high -grade material. The rate of mining (total material)

by pushback is shown in the figure below.

Note: PB = Pushback

Figure 4 and 4A: Avino Oxide Tailings Deposit Mine Plan (Tetra Tech, 2024)

February 5, 2024 – Avino Silver & Gold Mines Ltd. – News Release

Avino Reports Oxide Tailings Project Prefeasibility Study with After-Tax NPV of US$61 Million and 26% IRR

Page 8

Figure 4A

The mine life of the tailings deposit is expected to be approximately 9 years. The mining rate will ramp up to 1.4Mt in years 2 to 5 to

accommodate a high strip ratio to remove most of the overburden and will start to ramp down in later years as the strip ratio

decreases. Over the life of the mine, saturated ground condition is expected as the mining benches are advanced deeper. Numerous

practical approaches were considered to address mining equipment trafficability challenges and reduce risks from geotechnical

stability. Waste material or overburden material will be placed in dedicated facilities located near the mine.

Existing Infrastructure at Avino Mine

The Avino mine is currently in operation. A well-established network of internal access roads exists at the Property. The primary

internal access roads are used for hauling supplies and heavy equipment access while the secondary internal access roads are used by

lighter vehicles for other operational activities. The OTP only requires minor extension of the existing road network. The existing power

supply infrastructure has a 3MW capacity which is sufficient to provide the power source required for OTP. Oth er utilities such as

water and waste management are available at the Avino mine and can be provided to OTP by extending the existing utility systems to

OTP area.

General Arrangement

The OTP process equipment and buildings , dry stack TMF, and utilities are located within proximity of the existing Avino Mine

operation. Most utilities such as po wer and water pipelines can be extended from the current operations to the OTP area. The OTP

process plant and infrastructure will be located on an existing terrace currently occupied by a core storage and guest houses. The site

preparation and earthworks required to prepare the OTP sit e will be minimal. The OTP process plant is conveniently located above

the dry stack TMF. The tailings discharge conveyors from the OTP process plant to dry stack TMF follow the downhill terrain can

potentially generate supplemental electricity for the OTP operation.

The Proposed Processing Plan

The proposed processing flow sheet consists of:

• Leach feed preparation by trommel screen repulping and thickening,

• 2 stage cyanide leaching of the repulped tailings,

• Countercurrent decantation (CCD) washing and pre-clarification of the pregnant leach solution (PLS),

• De-aeration and gold and silver precipitation using the zinc powder (Merrill-Crowe process),

• Gold and silver precipitate melting to produce doré,

• Cyanide destruction of leach residual tailings,

• Leach residue filtration and deposition to the lined dry stack tailings facility.

Based on the test results, the proposed process and mine plan, the LOM average gold and silver recoveries to doré were projected to

be 77.2% for silver and 74.9% for gold.