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Dynacor Reports Q2-2025 Results and Advances International Expansion Plan

Financials

Dynacor Reports Q2-2025 Results and Advances International

Expansion Plan

Montreal, August 11, 2025 – Dynacor Group Inc. (TSX: DNG) (“Dynacor” or the “Corporation”) today

announced its unaudited financial and operational results1 for the second quarter ended June 30, 2025,

and achievement of key milestones for its 2030 international expansion plan.

“In the second quarter of 2025, Dynacor achieved important milestones that position us well for the future,”

said Jean Martineau, President & CEO. “While advancing work on the pilot plant in Senegal, we carried out

positive due diligence for the Svetlana p lant in Ecuador and signed an MOU with a partner in Ghana. The

acquisition of Svetlana is a particularly important step towards our 2030 goal of reaching $1 billion in sales.

At the same time, operations saw an unseasonably soft quarter with ore supply hea dwinds in the latter

months. Given the slow quarter and external factors extending into mid -July, we have updated our annual

production and sales guidance. We are already seeing improvement in the third quarter and anticipate a

stronger second half for Veta Dorada.”

Q2-2025 Highlights

• Financial:

o Sales of $79.7 million, the second-highest quarterly sales.

o EBITDA2 of $5.7 million.

o Non-recurring expenses totaling $1.4 million, including $0.8 million in non-cash items.

o Net income of $3.5 million.

o Operating cash flows before changes in working capital items of $4.2 million.

o Cash gross operating margin of $332 per AuEq ounce sold3.

o Results benefited from the favourable variance of both the Canadian dollar and the Peruvian sol

against the US dollar.

• Operational:

o Lower ore supply than the historical standard partially attributable to temporary

government-mandated curfew on artisanal miner s (ASM) in northern Peru and planned

maintenance.

o Processed 38,152 tonnes of ore (419 tpd).

o Produced 24,955 AuEq ounces.

• Solid liquidity with $58.4 million in cash and short-term investments compared to $25.8 million at year-

end 2024.

1 All figures are in US dollars unless stated otherwise. All variance % are calculated from rounded figures. Some additions might be

incorrect due to rounding.

All figures are in US dollars unless stated otherwise. All variance % are calculated from rounded figures. Some additions mig ht be

incorrect due to rounding.

2 EBITDA: “Earnings before interest, taxes and depreciation” is a non-IFRS financial performance measure with no standard definition

under IFRS Accounting Standards. It is therefore possible that this measure could not be comparable with a similar measure of another

corporation. The Corporation uses this non-IFRS measure as an indicator of the cash generated by the operations and allows investor

to compare the profitability of the Corporation with others by canceling effects of different assets basis, effects due to different tax

structures as well as the effects of different capital structures. EBITDA is calculated on p .15 of the MD&A. See the “Non -IFRS

Measures” section 18 of the Corporation’s MD&A for the three- and six-month periods ended June 30, 2025.

3 Cash gross operating margin per AuEq ounce is in US$ and is calculated by subtracting the average cash cost of sale per equivalent

ounce of Au from the average selling price per equivalent ounce of Au and is a non -IFRS financial performance measure with no

standard definition under IFRS Accounting Standards. It is therefore possible that this measure could not be comparable with a similar

measure of another company. See the “non-IFRS Measures” in section 18 of the Corporation’s MD&A.

Q2-2025 Highlights (suite)

• International expansion plans:

o Senegal: Placed orders for key pieces of equipment and progressed work for construction of the

50-tpd pilot plant.

o Ghana: Signed a 12-month Memorandum of Understanding (MOU) joint venture agreement with

partner Ansong Askew Ltd.

o Ecuador: Subsequent to quarter -end, completed due diligence and signed a Share Purchase

Agreement to acquire 100% of the shares of the Svetlana processing plant and assets for

$9.75 million.

• Disbursed a monthly dividend representing CA$0.16 per share on an annual basis or a

3.2% dividend yield based on the current share price.

• Dispensed 8,198 hours of health, safety and environment training to the Veta Dorada team.

• Released 2024 ESG report, the fourth in line with Global Reporting Initiative (GRI) standards.

2025 Outlook versus Actuals

For 2025, the Corporation has updated its production forecast, reflecting the disruption to its ore supply in

Q2 from the government-mandated curfew on artisanal miners in certain regions of northern Peru and the

impact on initial Q3 production from temporary road blockades. As a result, the Corporation’s sales for 2025

are expected to come in on the lower end of the initial guidance range.

Initial 2025 Guidance Updated 2025 Guidance H1-2025

Sales $345-$375 million $340-$350 million $159.7 million

Net income $14-$17 million No Change $8.6 million

Production (AuEq oz) 120-130,000 oz 105-110,000 oz 52,005 oz

Capital expenditures

(Peru & Senegal) $15 million $12 million $2.6 million

Capital expenditures

(Ecuador) - $17 million¹ -

Other project expenses $3 million No Change $1 million

¹ Includes $9.75 million to purchase the Svetlana plant in Ecuador, disbursed after quarter-end. Acquisition

of the plant was funded with the proceeds from the issuance of common shares in Q1 -2025.

Guidance is based on the following assumptions:

(1) No increase in processing capacity.

(2) Average market gold price of between $2,800 and $3,000 per ounce in initial guidance has been

updated to between $3,200 and $3,400 per ounce.

(3) The ore grade supplied may vary with the evolution of the gold price.

Operations Overview

• Despite a curfew imposed on some regions in northern Peru during the quarter and planned

maintenance, the Corporation processed more than 38,000 tonnes during Q2 -2025 which represents

an average of 419 tpd.

• The Q2-2025 production compared to Q2-2024 was mainly impacted by lower tonnages processed while

the Q1-2025 production was mainly impacted by the supply of lower grade ore.

Financial Overview

Q2-2025 Quarterly Results

• A higher inventory level at the beginning of Q2 -2024 allowed the Corporation to benefit more from the

timing of higher gold prices, whereas a lower inventory level at the beginning of Q2 -2025 reduced the

positive impact.

• Total sales amounted to $79.7 million compared to $67.4 million in Q2-2024. The $12.3 million increase

is explained by the higher average gold price realised (+$23.4 million), partially offset by lower quantities

of gold ounces sold (-$11.1 million) due to the lower tonnage of ore processed.

Three-month periods

ended June 30,

Six-month periods

ended June 30,

2025 2024 2025 2024

Volume processed (in tonnes) 38,152 42,935 81,493 86,941

Tonnes per day 419 472 450 478

AuEq ounces produced 24,955 28,364 52,005 60,133

Three-month periods

ended June 30,

Six-month periods

ended June 30,

(in $'000) (unaudited) 2025 2024 2025 2024

Sales 79,706 67,431 159,674 135,164

Cost of sales (72,560) (57,437) (143,552) (116,022)

Gross operating margin 7,146 9,994 16,122 19,142

General and administrative expenses (3,315) (2,127) (5,719) (3,831)

Other project expenses (517) (327) (991) (541)

Operating income 3,314 7,540 9,412 14,770

Financial income net of expenses 302 186 512 357

Write-off of exploration and evaluation

assets (8) (18) (8) (18)

Foreign exchange gain (loss) 1,390 (125) 1,665 (184)

Income before income taxes 4,998 7,583 11,581 14,925

Current income tax expense (1,416) (2,841) (3,189) (5,418)

Deferred income tax (expense) recovery (113) (241) 226 (225)

Net income and comprehensive

income 3,469 4,501 8,618 9,282

Earnings per share

Basic $0.08 $0.12 $0.21 $0.25

Diluted $0.08 $0.12 $0.21 $0.25

Q2-2025 Quarterly Results (continued)

• The Q2-2025 gross operating margin reached $ 7.1 million (9.0% of sales) compared to $ 10.0 million

(14.8% of sales) in Q2-2024. Both the level and the movement in the gold price impact our gross

operating margin. Gross operating margin in Q2 -2025 was also impacted by non -recurring expenses,

including reorganization expenses and asset rationalization expenses.

• General and administrative expenses totaled $3.3 million in Q2 -2025 compared to $2.1 million in Q2 -

2024. The increase is primarily attributable to the expansion of the management team and higher

salaries to reinforce management capacity and processes in th e context of its international expansion

and non-recurring expenses related to the special and annual shareholder meetings held in Q2 -2025.

• Other projects represent the expenses incurred by the Corporation to duplicate its unique business

model in the same or other jurisdictions.

• The foreign exchange gain is mainly attributable to the variance throughout the period of the

Canadian dollar against the US dollar.

• A $1.5 million income tax expense was also recorded during Q2-2025. The decrease as a percentage

of the net income before taxes is notably explained by the variance throughout the period of the Peruvian

sol against the US$ which is the Corporation’s functional currency , as well as a non-recurring deferred

tax expense. Future fluctuations will positively or negatively affect the current and deferred tax at the

end of each period.

Q2-2025 Year-To-Date Results

• During the six -month period ended June 30, 2025, the gold price increased from approximately

$2,700/oz in January to approximately $3,400/oz in June, which impacted the Corporation’s financial

results for the period.

• Total sales for the six -month period ended June 30, 2025, amounted to a record $159.7 million,

compared to $135.2 million for the same period in 2024. The $ 24.5 million increase is explained by

higher average gold price (+$ 45.6 million), partially offset by lower quantities of gold ounces sold

(-$21.1 million).

Cash Flows, Working Capital and Liquidity Overview

Investing activities

• In Q2-2025, Dynacor invested $1.3 million in capital expenditure of which $0.8 million was disbursed in

Peru, mainly to maintain or improve plant efficiency . The remaining $0.5 million investment was for the

construction of the ore-processing pilot plant in Senegal.

• The Corporation will use the proceeds from the issuance of common shares in Q1 -2025 to fund the

construction of the pilot plant in Senegal and the acquisition and rehabilitation of the plant in Ecuador .

Working Capital and Liquidity

• As at June 30, 2025, the Corporation’s working capital amounted to $84.7 million, including $58.4 million

in cash and short -term investments ($5 8.9 million, including $2 5.8 million in cash and short -term

investments as at December 31, 2024).

(in $'000) (unaudited)

Three-month periods

ended June 30,

Six-month periods

ended June 30,

2025 2024 2025 2024

Operating activities

Net income, adjusted for non-cash items 4,156 5,815 9,955 11,466

Changes in working capital items (2,849) 3,863 6,837 7,803

Net cash from operating activities 1,307 9,678 16,792 19,269

Investing activities

Change in short-term investments 3,000 - 3,000 -

Acquisition of property, plant and

equipment, net of proceeds of disposition

and other (818) (1,582) (2,122) (2,300)

Net cash from (used) in investing activities 2,182 (1,582) 878 (2,300)

Financing activities

Issuance of common shares - - 20,433 -

Repurchase of common shares (1,162) (143) (1,162) (2,895)

Dividends paid (1,209) (938) (2,324) (1,907)

Other 18 69 74 124

Net cash from (used) in financing activities (2,353) (1,012) 17,021 (4,678)

Change in cash during the period 1,136 7,084 34,691 12,291

Effect of exchange rate fluctuations on

cash 954 (25) 878 (38)

Cash, beginning of the period 53,298 27,675 19,819 22,481

Cash, end of the period 55,388 34,734 55,388 34,734

Consolidated Statement of Financial Position

As at June 30, 202 5, total assets amounted to $ 146.4 million ($ 125.3 million as at

December 31, 2024). Major variances since year -end 2024 come from the significant increase in cash

following the issuance o f common shares in February 2025 ; the decrease in accounts receivable due to

the timing of exports and collection of sales taxes and the decrease in ore inventory due to the level of ore

supplied compared to the volume processed.

(in $'000) (unaudited) As at June 30, As at December 31,

2025 2024

Cash 55,388 19,819

Short-term investments 2,998 5,999

Accounts receivable 17,952 23,747

Inventories 23,210 29,376

Prepaid expenses and other assets 1,161 361

Current tax assets 445 -

Property, plant and equipment 25,997 26,160

Exploration and evaluation assets 18,575 18,570

Right-of-use assets 662 1,070

Other non-current assets - 159

Total assets 146,388 125,261

Trade and other payables 16,395 18,185

Asset retirement obligations 3,681 3,732

Current tax liabilities - 2,125

Deferred tax liabilities 339 565

Lease liabilities 696 1,108

Share unit plan liabilities 392 389

Shareholders' equity 124,885 99,157

Total liabilities and shareholders’ equity 146,388 125,261

About Dynacor

Dynacor Group is an industrial ore processing company dedicated to producing gold sourced from

artisanal miners. Since its establishment in 1996, Dynacor has pioneered a responsible mineral supply

chain with stringent traceability and audit standards for t he fast -growing artisanal mining industry. By

focusing on fully and part -formalized miners, the Canadian company offers a win -win approach for

governments and miners globally. Dynacor operates the Veta Dorada plant and owns a gold exploration

property in Peru. The company plans to expand to West Africa and within Latin America.

The premium paid by luxury jewellers for Dynacor’s PX Impact® gold goes to Fidamar Foundation, an

NGO that mainly invests in health and education projects for artisanal mining communities in Peru. Visit

www.dynacor.com for more information.

Forward-Looking Information

Certain statements in the preceding may constitute forward -looking statements, which involve known

and unknown risks, uncertainties and other factors that may cause the actual results, performance, or

achievements of Dynacor, or industry results, to be mat erially different from any future result,

performance or achievement expressed or implied by such forward -looking statements. These

statements reflect management’s current expectations regarding future events and operating

performance as of the date of this news release.

Contact:

For more information, please contact:

Ruth Hanna

Director, Investor Relations

T: 514-393-9000 #236

E: [email protected]

Website: http://www.dynacor.com

Renmark Financial Communications Inc.

Bettina Filippone

T: (416) 644-2020 or (212) 812-7680

E: [email protected]

Website: www.renmarkfinancial.com