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BOREALIS REPORTS Q1 FISCAL 2026 FINANCIAL AND OPERATING RESULTS US$1.54 Million In Revenues and US$0.89 Million Gross Profit Mining and Blasting Restart Planned For Early 2026

Production Results Financials

Borealis Mining Company Limited.

410 West Georgia Street, 5th Floor

Vancouver, BC V6B 1Z3

TSXV: BOGO

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BOREALIS REPORTS Q1 FISCAL 2026 FINANCIAL AND OPERATING RESULTS

US$1.54 Million In Revenues and US$0.89 Million Gross Profit

Mining and Blasting Restart Planned For Early 2026

Vancouver, British Columbia – December 23, 2025 – Borealis Mining Company Limited (TSXV: BOGO)

(OTCpink: BORMF) (FSE: L4B0) (the "Company" or "Borealis") reports its unaudited, auditor-reviewed

financial and operating results for the three months ended October 31, 2025. The Company’s interim

financial statements have been reviewed by its auditors in accordance with applicable professional

standards, as required in connection with the Company’s active short form prospectus.

Kelly Malcolm, President and CEO of Borealis Mining, commented: “During the first quarter of fiscal

2026, Borealis completed its transition from development activities into initial gold production from

historic stockpiles. The Company successfully completed its first gold pour from historic stockpiles,

generated meaningful revenues, and strengthened its balance sheet through warrant and option

exercises. Operational performance at the ADR plant was stable throughout the quarter, key permitting

milestones were achieved, and preparations continued for the planned restart of mining and blasting

in early 2026, subject to regulatory approvals and operational readiness.”

During the quarter, Borealis generated revenue from gold and silver production at the Borealis Mine in

Nevada, completed its first gold pour from historic stockpiles, strengthened its balance sheet, and

continued advancing preparations for the planned restart of open-pit mining and blasting in early 2026.

Financial Highlights

(Unaudited, auditor-reviewed – three months ended October 31, 2025)

• Revenue of US$1.54 million

• Gross profit of US$0.89 million

• Net loss of US$0.88 million, compared to a net loss of US$2.27 million in the prior-year period

• Cash balance of US$8.18 million at quarter end

• Working capital of US$11.87 million

• Work-in-progress inventory balance of US$3.55 million

• Total assets of US$15.60 million

The year-over-year improvement in net loss reflects the Company’s transition from pure exploration

activities to initial production from historic stockpiles, lower exploration expenditures compared to the

prior-year period, reduced share-based compensation expense, and the capitalization of operating

costs into inventory and cost of sales.

Operating Highlights

Processing of historic oxide stockpiles remained the primary source of gold production during the

quarter. Crushing, agglomeration, leaching, and ADR plant operations performed consistently following

mechanical and operational upgrades completed earlier in the year.

Approximately 123,000 tonnes of material were hauled to the leach pad during the quarter, bringing

cumulative stockpile placement to approximately 197,000 tonnes as of October 31, 2025.

The Company completed its first gold pour from the stockpile project on September 24, 2025. The pour

produced 956.8 troy ounces of doré grading 42.6% gold and 27.8% silver, resulting in approximately

406.9 payable gold ounces and 263.7 payable silver ounces.

Borealis Mining Company Limited.

410 West Georgia Street, 5th Floor

Vancouver, BC V6B 1Z3

TSXV: BOGO

____________________________________________________________________________________

ADR plant operations were stable throughout the quarter, with no material interruptions. Minor

upgrades completed during the period improved pump reliability, instrumentation accuracy, and

overall control of solution chemistry.

Permitting, Development, and Exploration

During the quarter, Borealis continued preparations for the planned restart of open-pit mining and

blasting in early 2026, subject to regulatory approvals and operational readiness. Engineering reviews of

pit designs, strip ratios, haul roads, and blast patterns were completed, and workforce planning,

contractor engagement, and equipment planning progressed.

On October 21, 2025, the United States Forest Service approved the Company’s Minor Modification to

the Borealis Mine Plan of Operations, representing a key milestone in the mine restart process.

The Company has made a production decision to restart open-pit mining and blasting operations at

the Borealis Mine in early 2026. This production decision is not based on a feasibility study of mineral

reserves demonstrating economic and technical viability. As a result, there is increased uncertainty and

a higher degree of economic and technical risk associated with the restart of mining operations,

including risks related to operating costs, recoveries, permitting, capital availability, and gold price

assumptions. There is no certainty that the restart of mining operations will result in a profitable or

economically viable operation.

Exploration activities during the quarter focused on mapping, geochemical sampling, and target

generation at the Borealis Project, including identification of new targets using VRIFY AI technology.

Notices of Intent were approved for trenching and drilling programs at Borealis, as well as at the

Company’s Sandman and Big Balds projects in Nevada .

Balance Sheet and Capital Position

As at October 31, 2025, Borealis held cash of US$8.18 million, compared to US$3.18 million at July 31, 2025.

The increase primarily reflects warrant and option exercises during the quarter.

Subsequent to quarter end, additional warrant and option exercises were completed.

Subsequent Events

Subsequent to October 31, 2025, Borealis completed a second gold pour and continued production

from remaining stockpile material, consistent with operating expectations. The Company also

continued contractor selection, regulatory coordination, and equipment planning in advance of the

planned resumption of mining and blasting in early 2026. No material environmental, safety, or

operational incidents were reported .

Qualified Person

Technical information contained in this press release has been reviewed and approved by Kelly

Malcolm, P.Geo., a non-independent Qualified Person as defined under National Instrument 43-101.

Borealis Mine

The Borealis mine property, located close to the town of Hawthorne, NV, is fully permitted and equipped

for present mine operations and future expansion, with existing open pits, heap leach pads, modern

infrastructure, and a functional ADR facility which p roduces doré bars. The project has historically

produced over 600,000 1 ounces of gold from an open pit heap leach operation. It is an under -explored

property and has not been drilled since 2011 , aside from Borealis’ efforts in 2024 and 2025 . The property

possesses high grade expansion potential with robust historical drilling results, along with a number of

Borealis Mining Company Limited.

410 West Georgia Street, 5th Floor

Vancouver, BC V6B 1Z3

TSXV: BOGO

____________________________________________________________________________________

untested regional targets. 1Please see the Borealis Mine technical report entitled “ NI 43 -101 Technical

Report, Project Status Report, Borealis Mine, Nevada, U.S.A.” authored by Douglas Reid, P.Eng. of SRK

Consulting, dated February 16, 2024. The report can be found on SEDAR+ or the Borealis website.

The Borealis Project holds existing federal and state permits for mining and processing operations.

However, certain permit modifications may be required for expanded production, and the timeline for

such approvals is subject to regulatory review. The Company cannot guarantee the timing or success of

any permit modifications that may be required for future expansions.

About Borealis

Borealis is a gold mining and exploration company focused on exploration and resumption of production

of the Borealis Mine in Nevada and the advancement of its Sandman project also in Nevada. The Borealis

Mine is a fully permitted mine site , equipped with active heap leach pads, an ADR facility, and all

necessary infrastructure to support a heap leach gold mining operation. In addition to the mine, the

property, comprised of 815 unpatented mining claims of approximately 20 acres each totaling

approximately 16,300 acres and one unpatented mill site claim of about five acres located in western

Nevada, is highly prospective for additional high -sulfidation gold mineralization. The Sandman project,

recently acquired through the acquisition of Gold Bull Resources Inc., is an advanced exploration project

with a recently completed (2021) NI 43-101 compliant resource and a recent (2023) Preliminary Economic

Assessment which indicates compelling economics, particularly in light of the increase in commodity

prices since publication of the study. Borealis is led by a strong board and management team, many of

whom have founded, managed, and sold highly successful mining and exploration companies.

For further information, please contact:

Kelly Malcolm

President and Chief Executive Officer

[email protected]

Office: (289) 371-3371

This news release may contain certain “forward-looking information” within the meaning of applicable

securities law. Forward looking information is frequently characterized by words such as “plan”, “expect”,

“project”, “intend”, “believe”, “anticipate”, “e stimate”, “may”, “will”, “would”, “potential”, “proposed” and

other similar words, or statements that certain events or conditions “may” or “will” occur. These

statements are only predictions. Forward- looking information is based on the opinions and estima tes

of management at the date the information is provided, and is subject to a variety of risks and

uncertainties and other factors that could cause actual events or results to differ materially from those

projected in the forward-looking information. For a description of the risks and uncertainties facing the

Company and its business and affairs, readers should refer to the Company’s Management’s Discussion

and Analysis. The Company undertakes no obligation to update forward- looking information if

circumstances or management’s estimates or opinions should change, unless required by law. The

reader is cautioned not to place undue reliance on forward-looking information.

Neither TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in policies of

the TSX Venture Exchange) accepts responsibility for the adequacy or accuracy of this release.