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B2Gold Reports Q1 2023 Results; Cash Operating Costs and All-In Sustaining Costs Below 2023 Annual Guidance Ranges; Operating Cash Flow before Working Capital Adjustments of $223 million

Financials

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News Release

B2Gold Reports Q1 2023 Results; Cash Operating Costs and All-In Sustaining Costs Below 2023 Annual

Guidance Ranges; Operating Cash Flow before Working Capital Adjustments of $223 million

Vancouver, May 9, 2023 – B2Gold Corp. (TSX: BTO, NYSE AMERICAN: BTG, NSX: B2G) (“B2Gold”

or the “Company”) announces its operational and financial results for the first quarter of 2023. All dollar

figures are in United States dollars unless otherwise indicated.

2023 First Quarter Highlights

• Total gold production of 266,856 ounces in Q1 2023, exceeding expectations to start 2023 :

Total gold production of 266,856 ounces, including 16,137 ounces of attributable production from

Calibre Mining Corp. ("Calibre" ). The Fekola Mine produced 165,864 ounces in the quarter,

benefitting from a favorable mine phasing sequence to start 2023 , with Phase 6 of the Fekola pit

providing high-grade ore to the process plant. All B2Gold operations are on track to meet or exceed

annual production guidance ranges. On April 27, 2023, Fekola produced its three millionth ounce

of gold, five years and seven months from construction completion.

• Total consolidated cash operating costs of $600 per gold produced in Q1 2023, well below the

annual guidance range (between $670 and $730 per ounce): Total consolidated cash operating

costs (see “Non-IFRS Measures”) (including estimated attributable results for Calibre) of $600

per gold ounce produced during the quarter. Consolidated cash operating costs from the Company’s

three operating mines of $576 per gold ounce produced.

• Total consolidated all-in sustaining costs of $1,060 per gold ounce sold in Q1 2023, well below

the annual guidance range (between $1,195 and $1,255 per ounce ): Total consolidated all -in

sustaining costs (see “Non-IFRS Measures”) (including estimated attributable results for Calibre)

of $1,060 per gold ounce sold. Consolidated all -in sustaining costs from the Company’s three

operating mines of $1,049 per gold ounce sold, lower than expected as a result of lower cash

operating costs and the timing of sustaining capital expenditures that are expected to be incurred

later in 2023.

• Attributable net income of $0.08 per share; Adjusted attributable net income of $0.10 per

share in Q1 2023 : Net income attributable to the shareholders of the Company of $86.0 million

($0.08 per share); adjusted net income (see “Non-IFRS Measures”) attributable to the shareholders

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of the Company of $106 million ($0.10 per share).

• Operating cash flow before working capital adjustments of $0.21 per share in Q1 2023: Cash

flow provided by operating activities before working capital adjustments (see “N on-IFRS

Measures”) was $223 million ($0.21 per share) in the first quarter of 2023.

• Robust financial position : At March 31, 2023, the Company had cash and cash equivalents of

$674 million and working capital (defined as current assets less current liabilities) of $804 million.

• Q1 2023 dividend of $0.04 per share declared : The Company remains in a strong net positive

cash position and paid a first quarter dividend of $0.04 per common share on March 17, 2023

(annualized rate of $0.16 per common share).

• Completed acquisition of Sabina Gold and Silver Corp. (“Sabina”): Subsequent to the quarter

end, the Company completed the acquisition of Sabina on April 19, 2023, resulting in the Company

acquiring Sabina’s 100% owned Back River Gold District located in Nuna vut, Canada by issuing

approximately 216 million B2Gold common shares as consideration.

• Subsequent to completion of the acquisition of Sabina, B2Gold completed its inaugural winter

ice road season and extinguished certain of Sabina’s construction financing obligations:

B2Gold completed its inaugural winter ice road season and received all critical materials that were

necessary to maintain the schedule for construction completion of the mill in the first quarter of

2025. As well, t he Company extinguished certain of Sabina's construction financing obligations

with payments totalling $111 million as follows: senior secured debt facility for a $2 million

payment, gold prepay facility for a $1 million payment, the entire gold metal off take agreement

for a $62 million payment, and one-third of the gold stream arrangement for a $46 million payment.

• Significant exploration program approved at the Back River Gold District for 2023: B2Gold

has approved a $20 million exploration budget for the balance of 2023 to complete approximately

25,000 meters (“m”) of drilling. Infill and greenfield drilling will be focused in proximity to

existing deposits at the Goose Project, as well as following up on regional targets identified at the

George, Boulder, Boot and Del projects.

• Preliminary Fekola Complex optimization study indicates significant opportunity to increase

gold production and resource utilization: The Company is progressing an engineering study of a

Fekola Regional stand -alone mill and oxide processing facilities (expected to be located on the

Anaconda Area). Construction of a stand-alone oxide mill would constitute Phase II of the Fekola

Regional Development Plan. The engineering study will be based on processing 4 million tonn es

per annum ( “Mtpa”) of saprolite and transitional (oxide) resources. From January 2022 through

March 31, 2023, the Company has completed approximately 120,000 m of drilling at the Anaconda

Area, which included infill drilling to upgrade a significant portion of the Inferred oxide resources

to the Indicated category, as well as extending both oxide and sulphide resources in the area. An

updated Anaconda Area Mineral Resource estimate is currently underway and scheduled to be

completed by the end of the sec ond quarter of 2023. Consequently, to allow for incorporation of

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this updated Mineral Resource estimate into the engineering study, results of the study are now

expected in the fourth quarter of 2023. The Company’s optimization study analysis indicates that

the combined Fekola Mine and Fekola Regional processing facilities could have the potential to

produce more than 800,000 ounces of gold per year from the Fekola Complex, subject to

delineation of additional mineral resources and development, completion of feasibility studies, and

the receipt of all necessary regulatory approvals and permits.

• Closed investment into Snowline Gold Corp. (“Snowline”), acquiring a 5.0% equity interest:

In March 2023, closed an equity investment into Snowline, giving B2Gold ownership of

approximately 5.0% of the issued and outstanding common shares of Snowline. Snowline is

advancing the Rogue project in the Yukon, Canada.

First Quarter 2023 Results

Three months ended

March 31,

2023 2022

Gold revenue ($ in thousands) 473,556 365,583

Net income ($ in thousands) 101,904 90,803

Earnings per share – basic(1) ($/ share) 0.08 0.08

Earnings per share – diluted(1) ($/ share) 0.08 0.08

Cash provided by operating activities ($ thousands) 203,823 107,310

Average realized gold price ($/ ounce) 1,901 1,874

Adjusted net income(1)(2) ($ in thousands) 105,862 65,096

Adjusted earnings per share(1)(2) – basic ($) 0.10 0.06

Excluding equity investment in Calibre:

Gold sold (ounces) 249,150 195,100

Gold produced (ounces) 250,719 196,473

Cash operating costs(2) ($/ gold ounce sold) 512 630

Cash operating costs(2) ($/ gold ounce produced) 576 676

Total cash costs(2) ($/ gold ounce sold) 653 762

All-in sustaining costs(2) ($/ gold ounce sold) 1,049 1,028

Including equity investment in Calibre:

Gold sold (ounces) 265,292 208,089

Gold produced (ounces) 266,856 209,365

Cash operating costs(2) ($/ gold ounce sold) 540 656

Cash operating costs(2) ($/ gold ounce produced) 600 699

Total cash costs(2) ($/ gold ounce sold) 678 784

All-in sustaining costs(2) ($/ gold ounce sold) 1,060 1,036

(1) Attributable to the shareholders of the Company.

(2) Non-IFRS measure. For a description of how these measures are calculated and a reconciliation of these measures to the most directly comparable measures

specified, defined or determined under IFRS and presented in the Company’ s financial statements, refer to “Non-IFRS Measures”.

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Liquidity and Capital Resources

B2Gold continues to maintain a strong financial position and liquidity. At March 31, 2023, the Company

had cash and cash equivalents of $674 million (December 31, 2022 - $652 million) and working capital

(defined as current assets less current liabilities) of $804 million (December 31, 2022 - $802 million). At

March 31, 2023, the full amount of the Company's $600 million revolving credit facility was undrawn and

available.

First Quarter 2023 Dividend

On February 22, 2023, B2Gold’s Board of Directors (“Board”) declared a cash dividend for the first quarter

of 2023 of $0.04 per common share (or an expected $0.16 per share on an annualized basis), paid on March

17, 2023. The declaration and payment of future quarterly dividends remains at the discretion of the Board

and will depend on the Company's financial results, cash requirements, future prospects and other factors

deemed relevant by the Board.

Back River Gold District Update

On April 19, 2023, the Company completed the acquisition of Sabina, resulting in the Company acquiring

Sabina’s 100% owned Back River Gold District located in Nunavut, Canada by issuing approximately 216

million common shares of B2Gold as consideration. The Back River Gold District consists of five mineral

claims blocks along an 80 kilometer (“km”) belt. The most advanced project in the district, Goose, is fully

permitted, construction ready, and has been de-risked with significant infrastructure currently in place. The

Goose Project has an estimated two year construction period, which is expected to be completed in the first

quarter of 2025. B2Gold’s management team has strong northern construction expertise and the experience

to deliver the fully permitted Goose Project and the financial resources to develop the significant gold

resource endowment at the Back River Gold District into a large, long life mining complex. B2Gold

recognizes that respect and collaboration with the Kitikmeot Inuit Association is central to the license to

operate in the Back River Gold District and will continue to prioritize developing the project in a manner

that recognizes Indigenous input and concerns and brings long-term socio-economic benefits to the area.

Subsequent to completion of the acquisition of Sabina , B2Gold completed its inaugural winter ice road

season and received all critical materials that were necessary to maintain the schedule for construction

completion of the mill in the first quarter of 2025. During the season, upgrades to road alignment and sub-

base were completed to improve the winter ice road for future seasons . The transportation of materials

concluded with the receipt of all necessary supplies, allowing for the pouring of concrete for key facilities

and installation of structural steel to weather in the key facilities ahead of next seasons winter ice road

campaign. Additionally, preparations for the 2023 sea lift continue and to date all ordered materials have

arrived as scheduled. Currently, on-site activities are focused on building a new employee camp (Phase 1

of the new camp is scheduled for completion on July 1, 2023), extending the airstrip to support the increased

work force, primary pond construction to satisfy start -up water requirements, and continued development

of the open pit and underground areas.

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The Back River Gold District includes significant untapped exploration potential across the 80 km belt. To

accelerate pursuing this potential, B2Gold has approved a $20 million ex ploration budget for the balance

of 2023 to complete approximately 25,000 m of drilling. The $20 million budget is significantly higher than

historical annual exploration expenditures. Drilling will be focused in proximity to existing deposits at the

Goose Project, as well as following up on regional targets identified at the George, Boulder, Boot and Del

projects.

Subsequent to the completion of the acquisition of Sabina, B2Gold extinguished certain of Sabina’s

construction financing obligations. The original Gold Metal Offtake Agreement between Sabina and Orion

Mine Finance (“Orion”) allowed for the repurchase of 50% of the gold offtake in the event of a change of

control for $31 million. Under the terms of the agreement with Orion, B2Gold paid a total purchase price

of $62 million to retire the entire gold metal offtake obligation. In addition, B2Gold has paid $3 million to

retire the senior secured debt facility and gold prepay facility entered into between Orion and Sabina. After

completion of the repurchase transactions, Orion will no longer hold any security over the Goose Project

or the Back River Gold District. The original Stream Agreement between Sabina and Wheaton Precious

Metals (“Wheaton”) allowed for the repurchase of 33% of the gold st ream on the Goose Project for

consideration equal to an amount of cash that generates a 15% rate of return on the advanced portion of

gold stream. Under the terms of the agreement with Wheaton, B2Gold paid a total purchase price of $46

million to retire 33% of the existing gold stream.

A March 2021 Updated Feasibility Study on the Goose Project outlined a 15-year life of mine, producing

an average of 223,000 ounces of gold per year (average annual production of 287,000 ounces over first five

years) from 3.6 million ounces of Mineral Reserves averaging 5.97 g/t gold. The Company believes there

is potential to increase production in the first five years of the mine life to over 300,000 ounces of gold per

year through accelerated development of the underground mine at the Goose Project, subject to further mine

sequencing analysis.

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Operations

Fekola Mine - Mali

Three months ended

March 31,

2023 2022

Gold revenue ($ in thousands) 314,225 197,862

Gold sold (ounces) 165,050 105,400

Average realized gold price ($/ ounce) 1,904 1,877

Tonnes of ore milled 2,271,891 2,199,223

Grade (grams/ tonne) 2.47 1.54

Recovery (%) 91.9 93.3

Gold production (ounces) 165,864 101,648

Cash operating costs(1) ($/ gold ounce sold) 471 583

Cash operating costs(1) ($/ gold ounce produced) 483 624

Total cash costs(1) ($/ gold ounce sold) 632 739

All-in sustaining costs(1) ($/ gold ounce sold) 964 987

Capital expenditures ($ in thousands) 53,795 28,228

Exploration ($ in thousands) 1,706 6,394

(1) Non-IFRS measure. For a description of how these measures are calculated and a reconciliation of these measures to the most direc tly comparable measures

specified, defined or determined under IFRS and presented in the Company’ s financial statements, refer to “Non-IFRS Measures”.

The Fekola Mine in Mali (owned 80% by the Company and 20% by the State of Mali) had a successful

start to the year with first quarter of 2023 gold production of 165,864 ounces. As expected, Fekola's gold

production was strong due to a favorable mine phasing sequence to start 2023, with Phase 6 of the Fekola

pit providing significant high-grade ore to the process plant. For the first quarter of 2023, mill feed grade

was 2.47 grams per tonne (“g/t”), mill throughput was 2.27 million tonnes, and gold recovery averaged

91.9%.

The Fekola Mine’s cash operating costs (refer to “Non-IFRS Measures”) for the first quarter of 2023 were

$483 per ounce produced ($471 per gold ounce sold). Cash operating costs per ounce produced for the first

quarter of 2023 were lower than expected as a result of lower mining costs, predominantly due to less tonnes

moved than anticipated during the quarter. Tonnes moved were less than expected during the quarter due to

tight working conditions in Phase 6 including reduced hauling capacity due to having one ramp available

(the issue has been fixed starting in April 2023) and lower than budgeted diesel costs. The mining tonnage

is expected to be caught up over the remainder of 2023.

All-in sustaining costs (refer to “Non-IFRS Measures”) for the first quarter of 2023 for the Fekola Mine

were $964 per gold ounce sold. All-in sustaining costs for the first quarter of 2023 were lower than expected

as a result of lower cash operating costs described above and lower than expected sustaining c apital

expenditures. The lower sustaining capital expenditures are mainly a result of timing of expenditures and

expected to be incurred later in 2023.

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Capital expenditures in the first quarter of 2023 totalled $54 million primarily consisting of $26 million for

mobile equipment purchases and rebuilds, $15 million for pre -stripping, $2 million for haul road

construction, $2 million for Fekola underground development and $1 million for the tailings facility raise

project.

Subsequent to quarter end, Fekola produced its three millionth ounce of gold on April 27, 2023. This

milestone was accomplished five years and seven months from construction completion and three years

earlier than estimated in the Fekola feasibility study from June 2015. Fekola production has met or exceeded

production projections in each year of its operation.

The low-cost Fekola Complex in Mali is expected to produce between 580,000 and 610,000 ounces of gold

in 2023 at cash operating costs of between $565 and $625 per ounce and all-in sustaining costs of between

$1,085 and $1,145 per ounce. At the Fekola Mine, ore will continue to be mined from the Fekola and

Cardinal pits and for Fekola Regional operations, initial saprolite production (to be processed in the Fekola

Mill) is expected to commence from the Bantako North permit starting in the third quarter of 2023. Saprolite

production from the Bantako North permit is expected to generate approximately 18,000 ounces of gold

production in 2023 with Fekola Regional production levels continu ing to ramp -up through 2024. The

Fekola Mine is expected to process 9 million tonnes of ore during 2023 at an average grade of 2.20 g/t gold

with a process gold recovery of 93.4%. The expected increase in Fekola's all -in sustaining costs for 2023

reflects, predominantly, higher sustaining capital expenditures.

Masbate Mine – The Philippines

Three months ended

March 31,

2023 2022

Gold revenue ($ in thousands) 56,992 83,093

Gold sold (ounces) 29,650 44,300

Average realized gold price ($/ ounce) 1,922 1,876

Tonnes of ore milled 2,069,042 2,010,188

Grade (grams/ tonne) 0.95 1.19

Recovery (%) 73.5 78.0

Gold production (ounces) 46,364 59,764

Cash operating costs(1) ($/ gold ounce sold) 843 785

Cash operating costs(1) ($/ gold ounce produced) 883 710

Total cash costs(1) ($/ gold ounce sold) 992 917

All-in sustaining costs(1) ($/ gold ounce sold) 1,320 1,022

Capital expenditures ($ in thousands) 8,953 5,693

Exploration ($ in thousands) 959 1,037

(1) Non-IFRS measure. For a description of how these measures are calculated and a reconciliation of these measures to the most direc tly comparable measures

specified, defined or determined under IFRS and presented in the Company’ s financial statements, refer to “Non-IFRS Measures”.

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The Masbate Mine in the Philippines had a strong start to the year with first quarter of 2023 gold production

of 46,364 ounces. For the first quarter of 2023, mill feed grade was 0.95 g/t gold, mill throughput was 2.07

million tonnes, and gold recovery averaged 73.5%.

The Masbate Mine's cash operating costs (refer to “Non-IFRS Measures”) for the first quarter of 2023 were

$883 per ounce produced ($843 per gold ounce sold). Cash operating costs per ounce produced for the first

quarter of 2023 were lower than expected as a result of higher than anticipated gold production and lower

than anticipated processing costs resulting from lower diesel and heavy fuel oil cost.

All-in sustaining costs (refer to “Non-IFRS Measures”) for the first quarter of 2023 were $1,320 per ounce

sold. All-in sustaining costs for the first quarter of 2023 were lower than anticipated as a result of lower

than expected cash operating costs described above and lower than expected sustaining capital

expenditures. The lower than expected sustaining capital expenditures are mainly a result of timing of

expenditures and expected to be incurred later in 2023.

Capital expenditures in the first quarter of 2023 totalled $9 million, primarily consisting of $7 milli on for

mobile equipment purchases and rebuilds.

The Masbate Mine in the Philippines is expected to produce between 170,000 and 190,000 ounces of gold

in 2023 at cash operating costs of between $985 and $1,045 per ounce and all-in sustaining costs of between

$1,370 and $1,430 per ounce. For 2023, Masbate is expected to process 7.8 million tonnes of ore at an

average grade of 0.96 g/t gold with a process gold recovery of 74.5%. Gold production is scheduled to be

relatively consistent throughout 2023. Mill feed will be a blend of mined fresh ore sourced from the Main

Vein Pit and low-grade ore stockpiles. The anticipated increase in Masbate's all-in sustaining costs for 2023

reflects, predominantly, lower gold ounces sold.