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Cerro de Pasco Resources Reports Q2 2023 Results

Financials

Cerro de Pasco Resources Reports Q2 2023 Results

MONTRÉAL, QUÉBEC, CANADA / August 29, 202 3/ Cerro de Pasco Resources Inc. (CSE: CDPR) (OTCPK:

GPPRF) (Frankfurt: N8HP) (“CDPR,” or the “Company”) is pleased to announce selected second quarter 2023

financial and operating results. All currency is in U.S. dollars, unless otherwise stated. The Company’s

Financial Statements and Management’s Discussion & Analysis (“MD&A” ) are available at

www.pascoresources.com and www.sedar.com.

Selected Q2 2023 financial and operating results

• Metal Production in Q 2 2023 was 10 million pounds of Zinc, 820 thousand pounds of Lead, and 66

thousand ounces of Silver. These production figures represent an 83% increase in Zn, 112% increase in

Pb and 238% in Ag respectively over Q2 2022 production.

• Revenue for Q2 2023 was $4.5 million. Revenue in Q2 2023 was impacted by $3. 9 million of negative

final settlements from Q1 2023 sales and further exacerbated by a 35% decrease in quarter over quarter

zinc prices.

• Q2 2023 C1 cash Cost (4) of $1.34, and AISC (5) $1.60 per pound of zinc produced remain in-line with the

Company’s projections; C1 Cash cost decreased by 41% and AISC decreased by 35% as compared to Q2

2022 due to the resumption of normal production rates and improved cost plans. AISC included

development and new infrastructure supporting the Santander Pipe connection.

• Q2 2023 average mill production was 2,0 50 tonnes per day. This was a 9 7% improvement over

throughput achieved in Q2 2022.

• Average mine development of 532 meters per month for Q2 2023. A 4% increase over Q1 2022. This

included a total of 208 meters completed for the Magistral-Pipe tunnel project.

• The Company met production guidance for 1H 2023.

• Positive mine operating cash flow (3) of over $3.8 million.

• Over 21% of the net loss for Q1 2023 comprises either non-cash or one-time items (6); net loss for Q2

2023 totaled $10.4M or ($0.03) per share.

• As of June 30, 2023, the Company had cash, cash equivalents, and restricted cash of $6.1 million.

Guy Goulet, CDPR’s C EO commented, “CDPR delivered a solid quarter despite inflationary pressures that

impacted the global mining industr y. Production has nearly doubled since Q2 2022 and average mill

production was just under nameplate capacity . Aggressive cost reduction plan s saved nearly 35% on unit

costs. Revenues for Q2 2023 were severely impacted due to a negative revision in final settlements of Q1

2023 sales further exacerbated by the significant drop in zinc prices . As a result, we have announced and

implemented a new curtailed operating plan to sustain the Santander operation while we continue

advancing the Pipe project.”

Guy Goulet, CDPR’s CEO further commented “The large imbalance in working capital is expected to be

temporary due to an increase in accounts payable , primarily caused by the decision to pursue the

development of the Santander Pipe in advance of support funding . According to the projections supported

by a third -party NI 43 -101 preliminary economic assessment, the Santander Pipe ’s Consolidated Plan will

produce a positive cashflow for a period of 10+ years. Once the previously announced financing packages

are closed, the Santander mine will be on track to quickly begin the period of positive cashflow and naturally

address the imbalance in working capital.”

Summary of Operating Results at Santander

Q2 23 Q2 22 Var 1H 23 1H 22

Production

Zn Price ($/t) 2,539 3,925 -35% 18,964 14,879

Ore Mined t 185,050 94,207 96% 363,285 189,125

Ore Milled t 185,210 94,207 97% 361,694 189,125

Zn Head Grade %/t 3.14 3.30 -5% 3.20 3.82

Pb Head Grade %/t 0.31 0.30 3% 0.29 0.22

Ag Head Grade oz/t 0.71 0.50 42% 0.67 0.50

Zn Recovery % 93.64 94.80 -1% 94.32 95.10

Pb Recovery % 68.61 71.10 -4% 68.21 72.78

Ag recovery % 50.38 47.30 7% 48.27 48.35

Zn Concentrate t 11,508 6,129 88% 23,060 14,172

Pb Concentrate t 773 372 108% 1,339 666

Ag ounces Oz 69,862 22,405 212% 117,660 41,959

Zn Payable Production Mlbs 10.0 5.5 83% 20,035 32,709

Pb Payable Production Mlbs 0.82 0.39 112% 1,471 1,656

Ag Payable Production Oz 66,369 19,639 238% 111,777 108,634

Sales

Zn Payable sold Mlbs 8.5 4.1 109% 8.6 6.7

Pb Payable sold Mlbs 0.5 0.3 110% 0.5 0.3

Ag Payable sold Oz 20,616 7,468 176% 17,514 9,197

C1 Cash Cost 1 $/lb 1.34 2.28 -41% 1.50 1.95

AISC 1 $/lb 1.60 2.46 -35% 1.78 2.09

Development meters 1,593 1,213 4% 3,435 1,987

Finance

Revenues, net (000)s $ 4,515 6,891 -34% 16,820 21,472

Cost of Goods Sold (000)s $ -11,893 -8,249 -44% -26,499 -17,979

Gross Profit (000)s $ -7,378 -1,436 -413% -9,679 3,493

Sales and Admin Expenses (000s) $ -760 -689 -10% -1,411 -1,273

Adjusted EBIT (000)s $ -8,138 -2,047 -297% -11,090 2,220

Other income (expense) -599 -61 -882% -1,462 -79

EBITDA 1 (000)s $ -8,737 -2,108 314% -12,551 2,141

Depreciation (000)s $ 1,603 265 504% 3,011 527

EBIT 1 (000)s $ -7,134 -1,843 287% -9,541 2,668

AISC Total Costs Q2 23 Q2 22 Var 1H 23 1H 22

Mine Operating Expenses (000)s $ 10,644 10,963 -3% 24,007 21,216

Smelting and refining (000)s $ 4,385 1,990 120% 8,749 4,449

Distribution (000)s $ 312 180 74% 614 396

Royalties (000)s $ 22 25 -14% 71 53

Less: By-product revenues (000)s $ (1,984) (717) 177% (3,339) (1,395)

C1 total costs (000)s $ 13,378 12,441 8% 30,102 24,719

Sustaining CAPEX (000)s $ 2,628 1,011 160% 5,506 1,813

Lease Payments (000)s $

AISC total costs (000)s $ 16,006 13,451 19% 35,608 26,532

Pounds of zinc payable produced Mlbs 10.0 5.5 83% 20.0 12.7

C1 Cash Cost per pound $US 1.34 2.28 -41% 1.50 1.95

All-in Sustaining Cost per pound $US 1.60 2.46 -35% 1.78 2.09

Q2 2023 business development highlights

• On April 11, 2023, the Company announced that it has filed on SEDAR an independent Preliminary

Economic Assessment (“PEA”) for its brownfield Pipe Project (“the Project” or “the Santander Pipe”).

• On June 19th, 2023, the Company announced the discovery of La Cuñada Zone at the Santander Pipe,

an additional potential resource that benefits the Pipe project. The La Cunada zone starts at the surface

of the historic open pit (4580 masl), continues to the bottom of the pit (4380 masl), and ends at the

historic underground operation (level 4220 - where the Upper-Zone starts).

o The La Cuñada Zone in the Santander Pipe involves vertical mineralization of approximately 200

meters and has the potential to add 2 -3M tonnes with grades between 3 -4% Zn, 0.3-0.4% Pb,

0.6-0.7 oz/tn Ag and 0.10-0.12% Cu. The La Cuñada Zone, for practical purposes, is divided into

two zones: (1) Superficial Zone "La Isla", consisting of a remnant volume from old open pit

mining, and (2) "La Cuñada-underground", which corresponds to historic underground mining.

o The 2023 Puajanca drilling was completed in early June. Puajanca, which is within proximity to

the existing operation combined with the addition of La Cuñada potential zone are exciting

complements to the Santander Pipe package. The campaign comprised 8 bo reholes totaling

2,208 meters of drilling. Highlights include:

o The drill holes SAN-0295 and SAN-0297 intersected 39.6 meters grading 2.92% Zinc 0.81% Lead,

0.02% Copper and 1.60 opt Silver.

o Overall, the Puajanca drilling campaign intercepted 61.8 meters of mineralization with average

grades of 2.96% Zinc 0.98% Lead, 0.03% Copper and 1.8 opt Silver.

• On June 28, 2023, the Company announced that it has signed a term sheet with Ocean Partners UK

Limited (“OPUK”), a metals trading firm and Arena Investors, LP (“ARENA”), a global asset manager, to

provide an aggregate of $12.0M to $15.5M, consisting of a $8.0M loan facility from ARENA and a $4.0M

to $7.5M revolving concentrate pre-payment facility from OPUK (together the “Financing”). In addition,

the Company has secured a $5.0M term sheet with a private Peruvian fund in exchange for a 10%

ownership position in CDPR’s Santander subsidiary (the “Equity Interest”). The purpose of the Financing

and Equity Interest will be to strengthen the Company’s balance sheet during the physical development

stage of the Santander Pipe Project at its Santander Mine in Peru.

Private Placement Financings Completed in Q2 2023

• On June 5, 2023, the Company concluded a private placement by issuing 10,400,000 units at a price of

CA$0.10 per unit for proceeds of CA$1,004,000. Each unit consists of one common share and one

warrant for a total of 10,400,000 common shares and 10,400,0 00 warrants. Each warrant will entitle

the holder to acquire one additional common share of the Company at an exercise price of CA$0.25

with an expiry date of two years.

• On June 23, 2023, the Company concluded a private placement by issuing 1,027,500 units at a price of

CA$0.10 per unit for proceeds of CA$102,750. Each unit consists of one common share and one warrant

for a total of 1,027,500 common shares and 1,027,500 warrants. Each warrant will entitle the holder to

acquire one additional common share of the Company at an exercise price of CA$0.25 with an expiry

date of two years.

Quiulacocha Easement Update

In order to fulfill the requirements to obtain the authorization to start exploration activities from the

General Mining Bureau of Mining of the Ministry of Energy and Mines (DGM, for its acronym in Spanish), on

August 25th, 2022, CDPR requested the DGM to impose an easement for 2 years over a part of the plot

called Parcel "K", owned by Activos Mineros S.A.C. ("AMSAC").

The following phases of the process have been completed:

• Mining expert opinion obtained.

• Conciliation stage lead by the Centre of Conflict Resolution of the Catholic University of Peru (PUCP)

completed.

• Valuation of the easement request by an agronomic expert appointed by the Ministry of Housing,

Construction and Sanitation (MVCS, for its acronym in Spanish) conducted.

• CDPR has formally confirmed to the DGM its request for the granting of the easement.

The following milestones are expected to be obtained in September 2023:

• The DGM forwards the complete file to the Ministry of Agricultural Development and Irrigation

(MIDAGRI, for its acronym in Spanish) for the issuance of a favorable technical opinion.

• Once MIDAGRI's opinion is received, the DGM prepares the draft Supreme Resolution that sets the

amount of compensation to be paid for the easement, along with the minutes of the easement

establishment. This Supreme Resolution requires the signature of the Minister of Energy and Mines,

the Ministry of Agriculture, and the President of the Republic.

Technical Information

Mr. Jorge Lozano, MMSAQP and Chief Operating Officer for CDPR, has reviewed and approved the scientific

and technical information contained in this news release. Mr. Lozano is a Qualified Person for the purposes

of reporting in compliance with NI 43-101.

About Cerro de Pasco Resources

Cerro de Pasco Resources Inc. (CDPR) is a mining and resource management company, with the goal to

become the next mid-tier producer of base metals in Peru. CDPR is currently engaged in mining, developing

and exploring our wholly owned 6,000 hectare Santander Mine in the highly prospective Antamina -

Yauricocha Skarn Corridor, located 215 km from Lima. CDPR is also focused on the development of its

principal 100% owned assest, El Metallurgista mining concession comprising mineral tailings and stockpiles

extracted from the Cerro de Pasco open-pit mine in central Peru. The company’s approach at El Metalurgista

entails the reprocessing and environmental remediation of mining waste and the creation of numerous

opportunities in a circular economy. CDPR founded on clear the objectives, to engender long-term economic

sustainability and benefit for the local population, from an economic, social and health point of view.

Contact Information

Cerro de Pasco Resources Inc.

Guy Goulet, CEO

Tel.: 579 476-7000

Email: [email protected]

Forward-Looking Statements and Disclaimer

Certain information contained herein may constitute “forward -looking information” or “forward -looking

statements” under Canadian securities legislation. Generally, forward-looking information can be identified

by words such as "pro forma", "plans", "expect s", "may", "should", "could", "will", "budget", "scheduled",

"estimates", "forecasts", "intends", "anticipates", "believes", or variations including negative variations

thereof of such words and phrases that refer to certain actions, events or results that may, occur or be taken

or achieved. Such forward -looking statements, including but not limited to statements relating to the

expected development and operations of the Company and H 2-SPHERE, involve risks, uncertainties and

other factors which may cause the actual results to be materially different from those expressed or implied

by such forward -looking statements or forward -looking information. Such factors include, among others,

risks related to the exploration, development and mining operations; impacts of macroeconomic

developments as well as the impact of the COVID -19 pandemic; and any material adverse effect on the

business, properties and assets of the Company or H 2-SPHERE. There can be no assurance that such

statements will prove to be accurate, as actual results and future events could differ materially from those

anticipated in such statements. Accordingly, readers should not place undue reliance on forward -looking

statements and forward-looking information. The Company will not update any forward-looking statements

or forward-looking information included herein, except as required by applicable securities laws.

Cautionary Note Regarding Non-IFRS Financial Performance Measures

This MD&A refers to the following non -IFRS financial performance measures: Earnings before interest,

taxes, depreciation and amortization (“EBITDA”), Earnings before interest and taxes (“EBIT”), Adjusted

EBITDA, Adjusted EBIT, Adjusted Earnings per Share, Net Debt, C1 Cash Cost and All -In Sustaining Cost

(“AISC”).

These measures are not recognized under IFRS as they do not have any standardized meaning prescribed

by IFRS and are therefore unlikely to be comparable to similar measures presented by other issuers. CDPR

uses these measures internally to evaluate the und erlying operating performance of the Company for the

reporting periods presented. The use of these measures enables the Company to assess performance trends

and to evaluate the results of the underlying business. CDPR understands that certain investors, and others

who follow the Company’s performance, also assess performance in this way.

The Company believes that these metrics measure our performance and are useful indicators of our

expected performance in future periods. This data is intended to provide additional information and should

not be considered in isolation or as a substitute for measures of performance prepared in accordance with

IFRS.

1) EBITDA and EBIT

EBITDA provides insight into overall business performance. This measure assists readers in understanding

the ongoing cash generating potential of the business including liquidity to fund working capital, service

debt, and fund capital expenditures and inve stment opportunities. EBITDA is profit attributable to

shareholders before net finance expense, income taxes and depreciation, depletion, and amortization. EBIT

is EBITDA after depreciation, depletion, and amortization. Other companies may calculate EBIT and EBITDA

differently.

2) Adjusted EBITDA, Adjusted EBIT and Adjusted Earnings per Share

Adjusted EBITDA consists of EBITDA less the impact of impairments or reversals of impairment and other

non-cash and non -recurring expenses and recoveries. Adjusted EBIT consists of EBIT less the impact of

impairments or reversals of impairment and other no n-cash and non -recurring expenses and recoveries.

These expenses and recoveries are removed from the calculation of EBITDA and EBIT as the Company does

not believe they are reflective of the Company's ability to generate liquidity and its core operating results.

Adjusted Earnings per Share consists of net income or loss in the period less the impact of impairments or

reversals of impairment, settlement mark -to-market, fair value (gain) loss on financial instruments, (gain)

loss on foreign exchange, restructuring expenses and other income or expenses.

3) Mine Operating Cash Flow

Mine operating Cash Flow is net income from operations adding back the net effects of changes in

impairment, tax provisions, tax accruals, depreciation and amortization, non-cash changes in working capital

and changes due to non-cash purchase price allocation adjustments.

4) C1 Cash Cost

This measures the estimated cash cost to produce a pound of payable zinc. This measure includes mine

operating production expenses such as mining, processing, administration, indirect charges (including

surface maintenance and camp), and smelting, refining and freight, distribution, royalties, and by -product

metal revenues divided by pounds of payable zinc produced. C1 Cash Cost per pound of payable zinc

produced does not include depreciation, depletion, and amortization, reclamation expenses, capital

sustaining and exploration expenses.

5) AISC

This measures the estimated cash costs to produce a pound of payable zinc plus the estimated capital

sustaining costs to maintain the mine and mill. This measure includes the C1 Cash Cost per pound and capital

sustaining costs divided by pounds of payable zinc produced. All-In Sustaining Cost per pound of zinc payable

produced does not include depreciation, depletion, and amortization, reclamation, and exploration

expenses.

6) Non-cash or one-time items

Non-cash or one -time items include depreciation, stock-based compensation, loss or gain on derivatives,

change of fair value on contingent payments and other financial assets, losses on the dissolution of

subsidiaries, provisions for contingent taxes, gain on the extinguishment of debt and presumed interest on

convertible and promissory notes.