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Endeavour Silver Announces Q2 2022 Financial Results; Raises 2022 Production Guidance

Production Results Financials

Endeavour Silver Announces Q2 2022 Financial Results; Raises 2022

Production Guidance

VANCOUVER, British Columbia, Aug. 09, 2022 -- Endeavour Silver Corp. (“Endeavour” or the “Company”) (NYSE:

EXK; TSX: EDR) is pleased to announce its financial and operating results for the three and six months ended June 30, 2022.

As a result of the Company’s strong operating performance, Management has raised its 2022 production guidance. All dollar

amounts are in US dollars (US$).  

“We have continued to outperform our mine plans, by delivering an exceptional Q2 with production 15% above plan, stated Dan

Dickson, CEO of Endeavour Silver. “This has prompted management to raise our production outlook for 2022 to 7.6 – 8.0

million silver equivalent ounces. The additional production has allowed us to maintain our cost guidance on per ounce metrics,

but industry-wide inflation continues to be a challenge. We are seeing the largest inflationary impacts on energy costs, plant

reagents and steel prices which are affecting both operating and development costs. Cost control will continue to be a key

focus as cost pressures are expected to continue for the remainder of the year.”  

Added Mr. Dickson, “During the 2 nd quarter, again we made the decision to withhold from sale a meaningful amount of silver,

due to the drop in silver price. We are holding over 1.6 million silver equivalent ounces in finished goods inventory for future

sale. Short term, the increased inventory has negatively impacted our quarterly financial metrics such as revenue, earnings,

cash flow and our cash balance. Longer term, we anticipate selling the inventory at higher metal prices.”

Q2 2022 Highlights

• Higher Production: 1,359,207 ounces (oz) of silver and 9,289 oz of gold for 2.1 million oz silver equivalent (AgEq) (1)

reinforces delivery of improved consolidated production for the year.

• Lower Revenue Due to Withholding Metal Sales : Revenue of $30.8 million from the sale of 602,894 oz of silver and

9,792 oz of gold at average realized prices of $22.72 per oz silver and $1,840 per oz gold.

• Negative Earnings and Lower Cash Flow Due to Lower Revenue and Non-Cash Items : Net loss of $11.9 million,

or $0.07 per share. Adjusted net loss of $4.3 million (2) after adjusting for a $7.6 million change in the fair value of

investments. $3.6 million in operating cash flow before working capital changes (2) and Mine operating cash flow before

taxes(2) of $8.8 million.

• Operating Costs per Ounce In-Line with Guidance, Despite Industry-Wide Inflation: Cash costs (2) of $10.08 per

oz payable silver and all-in sustaining costs (2) of $19.56 per oz payable silver, net of gold credits.

• Healthy Balance Sheet: Cash position of $116.2 million and working capital(2) of $149.7 million.

• Guanacevi Continued to Outperform: Production exceeded plan driven by higher grades.

• Bolañitos Remained Steady: Strong silver production from higher silver grades and increased throughput were offset

by lower gold production and lower gold grades.

• Withheld Significant Metal Inventories : Metal inventory at quarter end totaled 1,399,356 oz silver and 2,580 oz gold

of bullion inventory and 12,408 oz silver and 587 oz gold in concentrate inventory. The market value of finished goods at

June 30, 2022 was $34.5 million.

• Advancing the Terronera Project : Work continued on the early works program initiated last year including

engineering, critical contracts, procurement of long-lead items and extensive due diligence on the project financing. The

Company intends to make a formal construction decision subject to completion of a financing package and receipt of

additional amended permits in the coming months. $18 million has been spent as of June 30 th 2022, with an additional

budget of $23 million expected to be spent through to the end of October to continue the advancement of the project.

Subsequent to Quarter End

• Closed the Acquisition of the Pitarrilla Project: The addition of the Pitarrilla project enhances the company’s growth

profile while maintaining a silver focus.

Revision to Full Year 2022 Guidance

The following table summarizes the updated 2022 Production Guidance for Endeavour Silver:

    Guanacevi Bolanitos Consolidated

Tonnes per day tpd 1,100 - 1,200 1,000 - 1,200 2,100 - 2,400

Silver production M oz 4.3 – 4.5 0.6 - 0.6 4.9 – 5.1

Gold production k oz 13.0 - 14.0 21.0 - 22.0 34.0 - 36.0

Silver Eq production1 US$/oz 5.3 – 5.6 2.3 - 2.4 7.6 - 8.0

Cash costs, net of gold by-product credits 2 US$/oz     $9.00 - $10.00

AISC, net of gold by-product credits2 US$/oz     $19.00 - $20.00

• Consolidated Silver Equivalent( 1) Production has increased to 7.6 – 8.0 million oz from 6.7 – 7.6 million oz. The

increase to consolidated production is primarily driven by higher than planned ore-grades along the El Curso orebody at

Guanacevi. Production at Bolanitos has been slightly revised upwards to meet the upper end of its previous guidance.

• Operating Costs Guidance is expected to remain unchanged with cash costs expected to average $9.00 - $10.00 per

oz and AISC are expected to average $19.00 - $20.00 per oz. Management notes that the Company is tracking to meet

the upper end of the guidance range, given persisting global inflationary pressures. Increases in prices of raw materials

such as reagents, explosives, steel, diesel and power are driving continued cost escalation across the industry. The

company has identified efficiencies to mitigate pressure on costs and cost metrics in the second half of the year,

including enhanced monitoring and tracking at the mines, improved blasting in development, the gradual increase of

tonnes milled and reduced waste handling at Guanacevi.

Financial Overview (see appendix for consolidated financial statements)

Three Months Ended June 30 Q2 2022 Highlights

Six Months Ended June 30

2022   2021 %

Change 2022   2021   %

Change

      Production      

1,359,207   1,073,724 27%   Silver ounces produced 2,674,162   2,121,824   26%  

9,289   11,166 (17%)   Gold ounces produced 17,984   22,275   (19%)  

1,346,276   1,062,267 27%   Payable silver ounces produced 2,649,816   2,098,977   26%  

9,117   10,955 (17%)   Payable gold ounces produced 17,666   21,849   (19%)  

2,102,327   1,967,004 7%   Silver equivalent ounces produced(1) 4,112,882   3,903,824   5%  

10.08   13.03 (23%)   Cash costs per silver ounce(2) 10.14   10.48   (3%)  

14.26   19.55 (27%)   Total production costs per ounce(2) 14.69   17.51   (16%)  

19.56   25.39 (23%)   All-in sustaining costs per ounce (2) 20.22   22.69   (11%)  

201,361   242,018 (17%)   Processed tonnes 407,508   451,471   (10%)  

132.63   119.94 11%   Direct operating costs per tonne(2) 127.69   116.43   10%  

148.11   141.61 5%   Direct costs per tonne (2) 148.32   134.48   10%  

14.12   18.52 (24%)   Silver co-product cash costs (2) 14.74   16.89   (13%)  

1,144   1,289 (11%)   Gold co-product cash costs (2) 1,169   1,116   5%  

      Financial      

30.8   47.7 (35%)   Revenue ($ millions) 88.5   82.2   8%  

602,894   1,120,266 (46%)   Silver ounces sold 2,320,662   1,743,645   33%  

9,792   9,810 (0%)   Gold ounces sold 18,173   20,473   (11%)  

22.72   26.82 (15%)   Realized silver price per ounce 23.95   26.95   (11%)  

1,840   1,866 (1%)   Realized gold price per ounce 1,900   1,781   7%  

(11.9)   6.7 (279%)   Net earnings (loss) ($ millions) (0.3)   18.9   (101%)  

(4.3)   2.4 (280%)   Adjusted net earnings (loss) (2) ($ millions) 2.0   (3.7)   155%  

4.5   10.2 56%   Mine operating earnings ($ millions) 24.7   15.9   56%  

8.8   17.2 (49%)  

Mine operating cash flow before taxes ($ millions)

(2) 35.5   30.5   16%  

3.6   8.7 (58%)  

Operating cash flow before working capital

changes(2) 24.2   13.9   74%  

(4.3)   15.9 (127%)   EBITDA(2) ($ millions) 21.3   39.8   (47%)  

149.7   146.8 2%   Working capital (2) ($ millions) 149.7   146.8   2%  

      Shareholders      

(0.07)   0.04 (275%)   Earnings (loss) per share – basic ($) 0.00   0.12   (100%)  

0.02   0.05 (61%)  

Operating cash flow before working capital

changes per share(2) 0.14   0.08   62%  

180,974,609 168,383,755 7%   Weighted average shares outstanding 176,291,929 164,051,368  7%  

(1) Silver equivalent (AgEq) is calculated using an 80:1 silver:gold ratio.

(2) These are non-IFRS financial measures and ratios. Further details on these non-IFRS financial measures and ratios are

provided at the end of this press release and in the MD&A accompanying the Company’s financial statements, which can be

viewed on the Company’s website, on SEDAR at www.sedar.com and on EDGAR at www.sec.gov.

For the three months ended June 30, 2022, net revenue, decreased by 35% to $30.8 million (Q2 2021: $47.7 million).

Gross sales of $31.7 million in Q2 2022 represented a 34% decrease over the $48.3 million in Q2 2021. Silver oz sold

decreased by 46%, due to the buildup of the larger finished goods inventory held at June 30, 2022. There was a 15% decrease

in the realized silver price, resulting in a 54% decrease in proceeds from silver sales. Gold oz sold were flat with a 1%

decrease in the realized gold price, resulting in a 1% decrease in proceeds from gold sales. During the period, the Company

sold 602,894 oz silver and 9,792 oz gold for realized prices of $22.72 and $1,840 per oz, respectively, compared to Q2 2021

sales of 1,120,266 oz silver and 9,810 oz gold for realized prices of $26.82 and $1,866 per oz, respectively. In Q2 2022,

London spot prices for silver and gold averaged $22.60 and $1,877, respectively.

The Company significantly increased its finished goods silver inventory and slightly decreased its finished goods gold inventory

to 1,411,764 oz and 3,167 oz, respectively, at June 30, 2022 compared to 668,382 oz silver and 3,841 oz gold at March 31,

2022. The cost allocated to these finished goods was $20.8 million at June 30, 2022 compared to $13.5 million at March 31,

2022. At June 30, 2022, the finished goods inventory fair market value was $34.5 million, compared to $24.1 million at March

31, 2022. Earnings and other financial metrics, including mine operating cash flow(2), operating cash flow(2) and EBITDA(2) were

impacted by the withholding of sales during Q2 2022.

After cost of sales of $26.3 million (Q2 2021 - $37.5 million), a decrease of 30%, mine operating earnings were $4.5 million

(Q2 2021 - $10.2 million). The decrease in cost of sales was impacted by the decrease in the quantity of silver ounces sold

during the period offset by increased labour, power and consumables costs with lower royalty costs. Royalties decreased 49%

to $2.2 million primarily due to the decrease in silver ounces sold during the period.

The Company had an operating loss of $1.3 million (Q2 2021: operating earnings of $0.8 million) after exploration and

evaluation costs of $3.8 million (Q2 2021: $5.0 million), general and administrative costs of $1.3 million (Q2 2021: $4.3 million)

a write off of exploration properties of $0.5 million (Q2, 2021 - $Nil), and care and maintenance cost of $0.2 million (Q2 2021:

$0.1 million).

The loss before income taxes was $8.8 million (Q2 2021: earnings before taxes of $8.9 million) after finance costs of $0.3

million (Q2 2021: $0.2 million), a foreign exchange loss of $0.3 million (Q2 2021: gain of $0.7 million), and investment and

other expense of $6.9 million (Q2 2021: investment and other income of $1.8 million). The investment and other expenses

during Q2 2022 primarily resulted from an unrealized loss on marketable securities and warrants of $7.6 million (Q2 2021: $1.5

million).

The Company realized a net loss for the period of $11.9 million (Q2 2021: net earnings of $6.7 million) after an income tax

expense of $3.1 million (Q2 2021: $2.2 million).   Current income tax expense increased to $1.3 million (Q2 2021 - $1.1

million) due to increased profitability impacting the income tax and special mining duty, while deferred income tax expense of

$1.8 million is primarily due to the estimated use of loss carryforwards to reduce taxable income generated at both Guanacevi

and Bolanitos (Q2 2021 – $1.1 million).

Direct operating costs (2) on a per tonne basis increased to $132.63, up 11% compared with Q2 2021 due to higher operating

costs at Guanaceví and Bolañitos. Guanaceví and Bolañitos have seen increased labour, power and consumables costs and

at Guanaceví, increased third party ore purchased and operating development have increased compared to the prior year.

Consolidated cash costs per oz( 2), net of by-product credits, decreased to $10.08 driven by increased silver grades, reduced

royalty costs and increased by-product gold sales, offset by increased direct operating costs per tonne( 2)    AISC(2) decreased

by 23% on a per oz basis compared to Q2 2021 as a result of a 27% increase in ounces produced driven by a 51% increase

in silver grade, decreased allocated general and administrative costs and a decrease in mine site exploration offset by

increased sustaining capital expenditures.

The complete financial statements and management’s discussion & analysis can be viewed on the Company’s website, on

SEDAR at www.sedar.com and on EDGAR at www.sec.gov. All shareholders can receive a hard copy of the Company’s

complete audited financial statements free of charge upon request. To receive this material in hard copy, please contact

Investor Relations at 604-640-4804, toll free at 1-877-685-9775 or by email at [email protected].

Conference Call

A conference call to discuss the Company’s Q2 2022 financial results will be held today at 10:00 a.m. PT / 1:00 p.m. ET. To

participate in the conference call, please dial the numbers below.

Date &

Time:   Tuesday, August 9, 2022 at 10:00 a.m. PT / 1:00 p.m. ET

Telephone:

Toll-free in Canada and the US +1-800-319-4610

Local or International +1-604-638-5340

Please allow up to 10 minutes to be connected to the conference call.

Replay:

A replay of the conference call will be available by dialing (toll-free) +1-800-319-6413 in Canada and the US (toll-

free) or +1-604-638-9010 outside of Canada and the US. The replay passcode is 9151#. The replay will also be

available on the Company’s website at www.edrsilver.com.

About Endeavour Silver – Endeavour Silver Corp. is a mid-tier precious metals mining company that operates two high-

grade underground silver-gold mines in Mexico. Endeavour is currently advancing the Terronera project towards a development

decision, pending financing and final permits and exploring its portfolio of exploration and development projects in Mexico,

Chile and the United States to facilitate its goal to become a premier senior silver producer.  Our philosophy of corporate

social integrity creates value for all stakeholders.

SOURCE Endeavour Silver Corp.

Contact Information

Galina Meleger,

Vice President of Investor Relations

Tel: (604)640-4804

Email: [email protected]

Website: www.edrsilver.com

Follow Endeavour Silver on Facebook, Twitter, Instagram and LinkedIn

Endnotes

1 Silver equivalent (AgEq)

AgEq is calculated using an 80:1 silver:gold ratio.

2 Non-IFRS and Other Financial Measures and Ratios

Certain non-IFRS and other non-financial measures and ratios are included in this press release, including cash costs per

silver ounce, total production costs per ounce, all-in costs per ounce, all-in sustaining cost (“AISC”) per ounce, direct operating

costs per tonne, direct costs per tonne, silver co-product cash costs, gold co-product cash costs, realized silver price per

ounce, realized gold price per ounce, adjusted net earnings (loss) adjusted net earnings (loss) per share, mine operating cash

flow before taxes, working capital, operating cash flow before working capital adjustments, operating cash flow before working

capital changes per share, earnings before interest, taxes, depreciation and amortization (“EBITDA”), adjusted EBITDA per

share and sustaining and growth capital.

Please see the June 30, 2022 MD&A for explanations and discussion of these non-IFRS and other non-financial measures and

ratios. The Company believes that these measures and ratios, in addition to conventional measures and ratios prepared in

accordance with International Financial Reporting Standards (“IFRS”), provide management and investors an improved ability to

evaluate the underlying performance of the Company. The non-IFRS and other non-financial measures and ratios are intended

to provide additional information and should not be considered in isolation or as a substitute for measures or ratios of

performance prepared in accordance with IFRS. These measures and ratios do not have any standardized meaning prescribed

under IFRS, and therefore may not be comparable to other issuers. Certain additional disclosures for these non-IFRS

measures have been incorporated by reference and can be found in the section “Non-IFRS Measures” in the June 30, 2022

MD&A available on SEDAR at www.sedar.com.

Reconciliation of Working Capital  

Expressed in thousands US dollars As at June 30, 2022 As at December 31, 2021

Current assets   $ 186,454    $ 161,762 

Current liabilities     36,733      40,554 

Working capital   $ 149,721    $ 121,208 

Reconciliation of Adjusted Net Earnings (Loss) and Adjusted Net Earnings (Loss) Per Share

Expressed in thousands US dollars Three Months Ended June 30 Six Months Ended June 30

(except for share numbers and per share amounts)   2022     2021     2022     2021  

Net earnings (loss) for the period per financial statements ($ 11,923) $ 6,656 ($ 261) $ 18,905 

Impairment (reversal) of non-current assets, net of tax   -    -    -    (16,791)

Gain on disposal of El Cubo mine and equipment, net of

tax   -    (5,807)   -    (5,807)

Change in fair value of investments   7,626    1,539    2,269    9 

Adjusted net earnings (loss) ($ 4,297) $ 2,388  $ 2,008 ($ 3,684)

Basic weighted average share outstanding   180,974,609    168,383,755    176,291,929   164,051,368 

Adjusted net earnings (loss) per share ($ 0.02) $ 0.01  $ 0.01 ($ 0.02)

Reconciliation of Mine Operating Cash Flow Before Taxes

Expressed in thousands US dollars Three Months Ended June 30 Six Months Ended June 30

    2022     2021     2022     2021  

Mine operating earnings per financial statements $ 4,472 $ 10,205  $ 24,741  $ 15,869 

Share-based compensation   113    111    240    229 

Amortization and depletion   4,175    6,624    10,481    14,120 

Write down of inventory to net realizable value   -    272    -    272 

Mine operating cash flow before taxes $ 8,760 $ 17,212  $ 35,462  $ 30,490 

Reconciliation of Operating Cash Flow Before Working Capital Changes and Operating Cash Flow Before Working Capital

Changes Per Share

Expressed in thousands US dollars Three Months Ended June 30 Six Months Ended June 30

(except for per share amounts)   2022     2021     2022     2021  

Cash from (used in) operating activities per financial

statements ($ 18,548) $ 9,467  $ 3,185  $ 5,544 

Net changes in non-cash working capital per financial

statements   (22,160)   806    (21,046)   (8,360)

Operating cash flow before working capital changes $ 3,612 $ 8,661  $ 24,231  $ 13,904 

Basic weighted average shares outstanding   180,974,609    168,383,755    176,291,929   164,051,368 

Operating cash flow before working capital changes per

share $ 0.02 $ 0.05  $ 0.14  $ 0.08 

Reconciliation of EBITDA and Adjusted EBITDA     

Expressed in thousands US dollars Three Months Ended June 30 Six Months Ended June 30

    2022     2021     2022     2021  

Net income for the period per financial statements ($ 11,923) $ 6,656 ($ 261) $ 18,905 

Depreciation and depletion – cost of sales   4,175    6,624    10,481    14,120 

Depreciation and depletion – exploration   98    72    205    151 

Depreciation and depletion – general & administration   51    38    99    72 

Depreciation and depletion – care & maintenance   30    (11)   60    4 

Depreciation and depletion – inventory write down   -    6    -    6 

Finance costs   212    216    389    507 

Current income tax expense   1,325    1,146    2,340    1,817 

Deferred income tax expense   1,752    1,116    7,974    4,243 

EBITDA ($ 4,280) $ 15,863  $ 21,287  $ 39,825 

Share based compensation   972    1,028    2,499    2,193 

Impairment (reversal) of non-current assets, net of tax   -    -    -    (16,791)

Gain on disposal of El Cubo mine and equipment, net of

tax   -    (5,807)   -    (5,807)

Change in fair value of investments   7,626    1,539    2,269    9 

Adjusted EBITDA $ 4,318 $ 12,623  $ 26,055  $ 19,429 

Basic weighted average shares outstanding   180,974,609    168,383,755    176,291,929   164,051,368 

Adjusted EBITDA per share $ 0.02 $ 0.07  $ 0.15  $ 0.12 

 Reconciliation of Cash Cost Per Silver Ounce, Total Production Costs Per Ounce, Direct Operating Costs Per Tonne, Direct

Costs Per Tonne

Expressed in thousands US dollars

Three Months Ended June 30,

2022 Three Months Ended June 30, 2021

Guanaceví Bolañitos Total Guanaceví Bolañitos El

Compas Total

Direct production costs per financial

statements $ 7,797 $ 12,031 $ 19,828 $ 15,713  $ 7,770  $ 2,740 $ 26,223 

Smelting and refining costs included in

net revenue   -    937    937    -    514    68    582 

Opening finished goods   (7,908)   (2,995)   (10,903)   (5,935)   (204)   (442)   (6,581)

Finished goods NRV adjustment   -    -    -    -    -    266    266 

Closing finished goods   16,164    681    16,845    6,985    408    1,145    8,538 

Direct operating costs   16,053    10,654    26,707    16,763    8,488    3,777    29,028 

Royalties   2,128    66    2,194    4,158    70    112    4,340 

Special mining duty (1)   795    127    922    684    257    (38)   903 

Direct costs   18,976    10,847    29,823    21,605    8,815    3,851    34,271 

By-product gold sales   (5,719)   (12,302)   (18,021)   (4,209)  (11,909)   (2,187)   (18,305)

Opening gold inventory fair market value   3,724    3,763    7,487    1,925    309    662    2,896 

Closing gold inventory fair market value   (4,662)   (1,061)   (5,723)   (3,349)   (633)   (1,038)   (5,020)

Cash costs net of by-product   12,319    1,247    13,566    15,972    (3,418)   1,288    13,842 

Amortization and depletion   940    3,235    4,175    2,487    3,800    337    6,624 

Share-based compensation   57    56    113    54    51    6    111 

Opening finished goods depreciation and

depletion   (1,689)   (897)   (2,586)   (1,137)   (118)   (133)   (1,388)

NRV depreciation cost adjustment   -    -    -    -    -    6    - 

Closing finished goods depreciation and

depletion   3,733    199    3,932    1,333    220    30    1,583 

Total production costs $ 15,360 $ 3,840 $ 19,200 $ 18,709  $ 535  $ 1,534 $ 20,772 

Three Months Ended June 30,

2022 Three Months Ended June 30, 2021

Guanaceví Bolañitos Total Guanaceví Bolañitos El

Compas Total

Throughput tonnes   94,017   107,344    201,361    111,893   107,912    22,213    242,018 

Payable silver ounces  1,190,568   155,708   1,346,276    936,424   112,456    13,387   1,062,267 

Cash costs per silver ounce $ 10.35 $ 8.01 $ 10.08 $ 17.06 ($ 30.39) $ 96.21 $ 13.03 

Total production costs per ounce $ 12.90 $ 24.66 $ 14.26 $ 19.98  $ 4.76  $ 114.59 $ 19.55 

Direct operating costs per tonne $ 170.75 $ 99.25 $ 132.63 $ 149.81  $ 78.66  $ 170.04 $ 119.94 

Direct costs per tonne $ 201.84 $ 101.05 $ 148.11 $ 193.09  $ 81.69  $ 173.37 $ 141.61 

Expressed in thousands US dollars

Six Months Ended June 30, 2022 Six Months Ended June 30, 2021

Guanaceví Bolañitos Total Guanaceví Bolañitos El

Compas Total

Direct production costs per financial

statements $ 25,681 $ 20,868 $ 46,549 $ 23,773  $ 14,875  $ 6,303 $ 44,951 

Smelting and refining costs included in

net revenue   -    1,591    1,591    -    1,003    206    1,209 

Opening finished goods   (10,093)   (2,857)   (12,950)   (1,509)   (250)   (642)   (2,401)

Finished goods NRV adjustment   -    -    -    -    -    266    266 

Closing finished goods   16,164    681    16,845    6,985    408    1,145    8,538 

Direct operating costs   31,752    20,283    52,035    29,249    16,036    7,278    52,563 

Royalties   6,362    149    6,511    6,371    138    291    6,800 

Special mining duty (1)   1,526    371    1,897    941    408    -    1,349 

Direct costs   39,640    20,803    60,443    36,561    16,582    7,569    60,712 

By-product gold sales   (10,741)   (23,790)   (34,531)   (7,673)  (22,438)   (6,352)   (36,463)

Opening gold inventory fair market value   1,900    4,784    6,684    735    746    1,283    2,764 

Closing gold inventory fair market value   (4,662)   (1,061)   (5,723)   (3,349)   (633)   (1,038)   (5,020)

Cash costs net of by-product   26,137    736    26,873    26,274    (5,743)   1,462    21,993 

Amortization and depletion   4,850    5,631    10,481    4,080    7,593    2,447    14,120 

Share-based compensation   120    120    240    93    91    45    229 

Opening finished goods depreciation and

depletion   (1,965)   (635)   (2,600)   (271)   (104)   (804)   (1,179)

NRV depreciation and depletion cost

adjustment   -    -    -    -    -    6    6 

Closing finished goods depreciation and

depletion   3,733    199    3,932    1,333    220    30    1,583 

Total production costs $ 32,875 $ 6,051 $ 38,926 $ 31,509  $ 2,057  $ 3,186 $ 36,752 

  Six Months Ended June 30, 2022 Six Months Ended June 30, 2021

Guanaceví Bolañitos Total Guanaceví Bolañitos El

Compas Total

Throughput tonnes   195,270   212,238    407,508    200,525   205,604    45,342    451,471 

Payable silver ounces  2,321,016   328,800   2,649,816   1,851,886   211,444    35,647   2,098,977 

Cash costs per silver ounce $ 11.26 $ 2.24 $ 10.14 $ 14.19 ($ 27.16) $ 41.01 $ 10.48 

Total production costs per ounce $ 14.16 $ 18.40 $ 14.69 $ 17.01  $ 9.73  $ 89.38 $ 17.51 

Direct operating costs per tonne $ 162.61 $ 95.57 $ 127.69 $ 145.86  $ 77.99  $ 160.51 $ 116.43 

Direct costs per tonne $ 203.00 $ 98.02 $ 148.32 $ 182.33  $ 80.65  $ 166.93 $ 134.48 

Expressed in thousands US dollars June 30, 2022 June 30, 2021

Guanaceví Bolañitos Total Guanaceví Bolañitos El Compas Total

Closing finished goods   16,164   681  16,845   6,985   408   1,145   8,538

Closing finished goods depletion   3,733   199   3,932   1,333   220   30   1,583

Finished goods inventory $ 19,897 $ 880 $ 20,777 $ 8,318 $ 628 $ 1,175 $ 10,121

Reconciliation of All-In Costs Per Ounce and AISC per ounce

Expressed in thousands US dollars Three Months Ended June 30,

2022 Three Months Ended June 30, 2021

  Guanaceví Bolañitos Total Guanaceví Bolañitos El

Compas Total

Cash costs net of by-product $ 12,319 $ 1,247 $ 13,566 $ 15,972 ($ 3,418) $ 1,288 $ 13,842

Operations share-based

compensation   57    56   113    39   40    39    118

Corporate general and administrative   401    155   556    2,013   1,093    277    3,383

Corporate share-based compensation   527    214   741    460   250    64    773

Reclamation - amortization/accretion   69    53   122    13   11    3    27

Mine site expensed exploration   360    308   668    538   305    2    845

Intangible payments   (0)   0   (0)   80   29    (16)   94

Equipment loan payments   246    488   734    300   524    -    824

Capital expenditures sustaining   7,050    2,788   9,838    3,696   3,366    -    7,062

All-In-Sustaining Costs $ 21,028 $ 5,310 $ 26,338 $ 23,112 $ 2,200 $ 1,656 $ 26,968

Growth exploration and evaluation       2,901          3,963

Growth capital expenditures       5,613          1,102

All-In-Costs     $ 34,852        $ 32,033

  Three Months Ended June 30,

2022 Three Months Ended June 30, 2021

  Guanaceví Bolañitos Total Guanaceví Bolañitos El

Compas Total

Throughput tonnes   94,017    107,344   201,361    111,893   107,912    22,213    242,018

Payable silver ounces  1,190,568    155,708  1,346,276    936,424   112,456    13,387   1,062,267

Silver equivalent production (ounces)  1,488,550    613,777  2,102,327   1,185,961   660,284    120,759   1,967,004

Sustaining cost per ounce $ 17.66 $ 34.10 $ 19.56 $ 24.68 $ 19.56 $ 123.73 $ 25.39

All-In-costs per ounce     $ 25.89        $ 30.16

Expressed in thousands US dollars Six Months Ended June 30, 2022 Six Months Ended June 30, 2021

  Guanaceví Bolañitos Total Guanaceví Bolañitos El

Compas Total

Cash costs net of by-product $ 26,137 $ 736 $ 26,873 $ 26,274 ($ 5,743) $ 1,462 $ 21,993

Operations share-based

compensation   120    120   240    93   91    45    229

Corporate general and administrative   2,468    1,031   3,499    3,622   1,966    498    6,086

Corporate share-based compensation   1,444    603   2,047    987   536    136    1,658

Reclamation - amortization/accretion   134    106   240    25   22    5    52

Mine site expensed exploration   712    558   1,270    994   539    195    1,728

Intangible payments   29    12   41    111   60    15    187

Equipment loan payments   491    977   1,468    608   1,092    -    1,700

Capital expenditures sustaining   12,696    5,214   17,910    7,900   6,100    -    14,000

All-In-Sustaining Costs $ 44,230 $ 9,358 $ 53,588 $ 40,615 $ 4,663 $ 2,355 $ 47,633

Growth exploration and evaluation       5,314          6,970

Growth capital expenditures       10,538          1,434

All-In-Costs     $ 69,440        $ 56,037

  Six Months Ended June 30, 2022 Six Months Ended June 30, 2021

  Guanaceví Bolañitos Total Guanaceví Bolañitos El

Compas Total

Throughput tonnes   195,270    212,238   407,508    200,525   205,604    45,342    451,471

Payable silver ounces  2,321,016    328,800  2,649,816   1,851,886   211,444    35,647   2,098,977

Silver equivalent production (ounces)  2,900,560   1,212,322  4,112,882   2,323,618  1,261,071    319,135   3,903,824

Sustaining cost per ounce $ 19.06 $ 28.46 $ 20.22 $ 21.93 $ 22.05 $ 66.07 $ 22.69

All-In-costs per ounce     $ 26.21        $ 26.70

Reconciliation of Sustaining Capital and Growth Capital  

Expressed in thousands US dollars Three Months Ended

June 30

Six Months Ended June

30

  2022   2021   2022   2021

Capital expenditures sustaining $ 9,838 $ 7,062 $ 17,910 $ 14,000

Growth capital expenditures   5,613   1,102   10,538   1,434

Property, plant and equipment expenditures per Consolidated

Statement of Cash Flows $ 15,451 $ 8,164 $ 28,448 $ 15,434

Reconciliation of Silver Co-Product Cash Costs and Gold Co-Product Cash Costs     

Expressed in

thousands US

dollars

Three Months Ended June 30, 2022 Three Months Ended June 30, 2021

  Guanaceví Bolañitos Total Guanaceví Bolañitos El Compas Total

Direct production

costs per financial

statements

$ 7,797  $ 12,031  $ 19,828  $ 15,713  $ 7,770  $ 2,740  $ 26,223 

Smelting and refining

costs included in net

revenue

  -    937    937    -    514    68    582 

Royalties   2,128    66    2,194    4,158    70    112    4,340 

Special mining duty

(1)   795    127    922    684    257    (38)   903 

Opening finished

goods   (7,908)   (2,995)   (10,903)   (5,935)   (204)   (442)   (6,581)

Finished goods NRV

adjustment   -    -    -    -    -    266    266 

Closing finished

goods   16,164    681    16,845    6,985    408    1,145    8,538 

Direct costs $ 18,976  $ 10,847  $ 29,823  $ 21,605  $ 8,815  $ 3,851  $ 34,271 

  Three Months Ended June 30, 2022 Three Months Ended June 30, 2021

  Guanaceví Bolañitos Total Guanaceví Bolañitos El Compas Total

Silver production

(ounces)   1,194,150    165,057    1,359,207    939,241    120,044    14,439    1,073,724