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Endeavour Silver Announces Q2 2023 Financial Results; Earnings Call at 10AM PDT (1PM EDT) Today

Financials

Endeavour Silver Announces Q2 2023 Financial Results; Earnings Call at 10AM

PDT (1PM EDT) Today

VANCOUVER, British Columbia, Aug. 08, 2023 --  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, 2023.

All dollar amounts are in US dollars (US$).  

“While we have been successful at managing the inflation trend over the last two years, costs are now outpacing our mitigation

efforts. The Mexican Peso has strengthened to a seven year high against the US dollar, which is impacting costs across our

operations,” stated Dan Dickson, Chief Executive Officer. “Originally, our 2023 guidance had assumed a 20:1 Mexican Peso

per US dollar exchange rate; however the current rate is just under 17:1; representing a 14% increase. Our bottom line has

been impacted two-fold, through both inflation and foreign exchange. Cost control will continue to be a key focus for the

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

Q2 2023 Highlights

• Production Tracking In-Line with Guidance: 1,494,000 ounces (oz) of silver and 9,819 oz of gold for 2.3 million oz

silver equivalent (AgEq)(1) totalling 4.7 million oz AgEq for the first half of the year.

• Revenue : $50.0 million from the sale of 1,299,672 oz of silver and 9,883 oz of gold at average realized prices of $24.13

per oz silver and $1,976 per oz gold.

• Cash Flow : $11.1 million in operating cash flow before working capital changes (2) and $18.8 million in Mine operating

cash flow before taxes(2) .

• Negative Earnings due to Non-Cash Item : Net loss of $1.1 million, or $0.01 per share. Adjusted earnings of $2.1

million(2) after adjusting for a $3.2 million change in the fair value of investments.

• Higher Costs Due to Strengthened Peso and Industry-Wide Inflation: Cash costs (2) of $13.52 per oz payable silver

and all-in sustaining costs (2) of $22.15 per oz payable silver, net of gold credits. Costs were impacted by both

inflationary pressures and a strengthened Mexican Peso. During the year, the Mexican Peso has appreciated by 14%.

Cash cost and all-in-sustaining costs metrics were also impacted by lower silver grades at Guanacevi due to changes

in mine sequencing. It is expected that grades will return to plan in Q3.

• Management Continues to Monitor Macroeconomic Conditions Closely: Management anticipates these macro

trends will continue for the near term and therefore expects actual cost metrics to be higher than cost metrics

previously provided in the Company’s 2023 guidance. Management anticipates costs to align to similar levels with H1

2023 actual cost metrics of $12.27 per oz for cash cost and $21.11 per oz for AISC.

• Healthy Balance Sheet: Cash position of $43.5 million and working capital (2) of $78.2 million. Cash decreased as

funds were spent on development activities at Terronera.

• Metal Inventory : Finished goods totaled 637,439 oz silver and 1,519 oz gold bullion inventory.

• Construction and Development Update at Terronera : The Company has made significant progress on development

activities, with overall construction progress 30% complete. The project remains on schedule for initial production in Q4

2024. (see news release dated July 20, 2023)

• Terronera Debt Financing: Completion of the definitive loan documentation for the $120 million senior secured debt

facility remains on track for execution in Q3 (see news release dated April 18, 2023).

• Filed At-The-Market Prospectus Supplement for up to US$60 million : Proceeds to be used for funding

development of the Terronera mine, and other growth initiatives including the Pitarrilla and Parral properties as well as

prospective acquisitions and general working capital purposes (see news release dated June 27, 2023)

Financial Overview (see appendix for consolidated financial statements)

Three Months Ended June 30

Q2 2023 Highlights

Six Months Ended June 30

2023   2022  

%

Change 2023 2022  

%

Change

      Production      

1,494,000  1,359,207  10% Silver ounces produced 3,117,545 2,674,162  17%

9,819  9,289  6% Gold ounces produced 19,161 17,984  7%

1,482,255  1,346,276  10% Payable silver ounces produced 3,090,467 2,649,816  17%

9,636  9,117  6% Payable gold ounces produced 18,820 17,666  7%

2,279,520  2,102,327  8% Silver equivalent ounces produced(1) 4,650,425 4,112,882  13%

13.52  10.08  34% Cash costs per silver ounce(2)(3) 12.27 10.14  21%

18.54  14.26  30% Total production costs per ounce(2)(4) 16.92 14.69  15%

22.15  19.56  13% All-in sustaining costs per ounce (2)(5) 21.11 20.22  4%

228,575  201,361  14% Processed tonnes 439,648 407,508  8%

138.16  132.63  4% Direct operating costs per tonne(2)(6) 135.26 127.69  6%

169.59  148.11  15% Direct costs per tonne (2)(6) 169.54 148.32  14%

16.96  14.12  20% Silver co-product cash costs (7) 15.90 14.74  8%

1,367  1,144  19% Gold co-product cash costs (7) 1,303 1,169  11%

      Financial      

50.0  30.8  62% Revenue ($ millions) 105.5 88.5  19%

1,299,672  602,894  116% Silver ounces sold 2,967,080 2,320,662  28%

9,883  9,792  1% Gold ounces sold 19,009 18,173  5%

24.27  22.72  7% Realized silver price per ounce 23.65 23.95  (1%)

1,955  1,840  6% Realized gold price per ounce 1,937 1,900  2%

(1.1) (11.9) 91% Net earnings (loss) ($ millions) 5.4 (0.3) 2170%

2.1  (4.3) 149% Adjusted net earnings (loss) (11) ($ millions) 5.5 2.0  172%

12.5  4.5  180% Mine operating earnings ($ millions) 28.6 24.7  15%

18.8  8.8  115%

Mine operating cash flow before taxes ($ millions)

(8) 41.3 35.5  16%

11.5  3.6  207%

Operating cash flow before working capital

changes(9) 23.6 24.2  (3%)

11.4  (4.3) 365% EBITDA(10) ($ millions) 30.8 21.3  45%

78.2  149.7  (48%)  Working capital (12) ($ millions) 78.2 149.7  (48%)

      Shareholders      

(0.01) (0.07) 86% Earnings (loss) per share – basic ($) 0.03 0.00  100%

0.01  (0.02) 146% Adjusted earnings (loss) per share – basic ($)(11) 0.03 0.01  151%

0.06  0.02  190%

Operating cash flow before working capital

changes per share(9) 0.12 0.14  (10%)

191,446,597 180,974,609  6% Weighted average shares outstanding 190,867,192176,291,929  8%

(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, 2023, revenue, increased by 62% to $50.0 million (Q2 2022: $30.8 million).

Gross sales of $50.9 million in Q2 2023 represented a 61% increase over the $31.7 million in Q2 2022. Silver oz sold

increased 116% due to both increased production and the impact of withholding of a significant amount of silver finished goods

inventory during Q2, 2022.   There was a 7% increase in the realized silver price resulting in a 131% increase in proceeds from

silver sales. Gold oz sold increased 1% with a 6% increase in realized gold prices resulting in a 7% increase in proceeds from

gold sales. During Q2, 2023 the Company sold 1,299,672 oz silver and 9,883 oz gold, for realized prices of $24.27 and $1,955

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

respectively, in the same period of 2022. In Q2, 2023, London spot prices averaged $24.13 and $1,976, respectively

The Company increased its finished goods to 637,439 oz silver and slightly decreased its finished goods gold inventory to

1,519 oz gold at June 30, 2023 compared to 530,250 oz silver and 1,707 oz gold at December 31, 2022. The cost allocated to

these finished goods was $13.8 million as at June 30, 2023, compared to $7.4 million at March 31, 2023. At June 30, 2023,

the finished goods inventory fair market value was $17.6 million, compared to $14.7 million at March 31, 2023.

After cost of sales of $37.5 million (Q2 2022 - $26.3 million), an increase of 43%, mine operating earnings were $12.5 million

(Q2 2022 - $4.5 million). The increase in the cost of sales compared to the prior period was driven by significantly higher silver

ounces sold in the current period, a strengthened Mexican peso and higher labour, power and consumables costs as the

Company, as well as the industry, has experienced significant inflationary pressures. Additionally, the Company incurred

increased royalty costs during Q2, 2023 compared to the prior period,

The Company had operating earnings of $5.4 million (Q2 2022: operating loss of $1.3 million) after exploration and evaluation

costs of $4.3 million (Q2 2022: $3.8 million), general and administrative costs of $2.4 million (Q2 2022: $1.3 million) and a

write off of exploration properties of $0.4 million (Q2, 2022 - $0.5 million).

Earnings before income taxes was $4.2 million (Q2 2022: loss before taxes of $8.8 million) after finance costs of $0.4 million

(Q2 2022: $0.3 million), a foreign exchange gain of $1.9 million (Q2 2022: loss of $0.3 million), and investment and other

expense of $2.7 million (Q2 2022: $6.9 million). The investment and other expenses during Q2 2023 primarily resulted from an

unrealized loss on marketable securities and warrants of $3.2 million (Q2 2022: $7.6 million).

The Company realized a net loss for the period of $1.1 million (Q2 2022: $11.9 million) after an income tax expense of $5.2

million (Q2 2022: $3.1 million).   Current income tax expense increased to $4.4 million (Q2 2022 - $1.3 million) due to

increased profitability impacting the income tax and special mining duty, while deferred income tax expense of $0.8 million is

derived from changes in temporary timing differences between deductions for accounting versus deductions for tax (Q2 2022 –

$1.8 million).

Direct operating costs (2) on a per tonne basis increased to $138.16, up 4% compared with Q2 2022 due to both a

strengthening of the Mexican peso and higher operating costs at both Guanacevi and Bolanitos from inflationary pressure

during 2022 and the first half of 2023. As the Mexican peso strengthens, the Company’s Mexican peso denominated costs are

increased in US dollar terms. Guanacevi and Bolanitos have seen increased labour, power and consumables costs.

Consolidated cash costs per oz( 2), net of by-product credits, increased to $13.52 primarily driven by an increase in direct

operating costs, an increase in royalties and special mining duties, partially offset by an increase in by-product gold sales and

increased silver production.    AISC(2) decreased by 4% on a per oz basis compared to Q2 2022 due to the increase in cash

costs and an increase in allocated corporate general and administrative expenses partially offset by increased silver production

and slightly lower sustaining capital expenditures.

Management anticipates these macro trends will continue for the near term and therefore expects actual cost metrics to be

higher than cost metrics previously provided in the Company’s 2023 guidance. Management anticipates costs to align to

similar levels with H1 2023 actual cost metrics.

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 2023 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 8, 2023 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 0279#. The replay will

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

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

underground silver-gold mines in Mexico. Endeavour is advancing construction of the Terronera Project and exploring its

portfolio of exploration 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, 2023 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, 2023

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

Reconciliation of Working Capital      

Expressed in thousands US dollars As at June 30, 2023 As at December 31, 2022  

Current assets   $ 126,678    $ 146,333  

Current liabilities     48,439      52,749  

Working capital   $ 78,239    $ 93,584  

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)   2023     2022     2023     2022   

Net earnings (loss) for the period per financial

statements $ (1,054) $ (11,923) $ 5,402 $ (261)  

Change in fair value of investments   3,150    7,626    53    2,269  

Adjusted net earnings (loss) $ 2,096  $ (4,297) $ 5,455 $ 2,008  

Basic weighted average share outstanding   191,446,597    180,974,609    190,867,192    176,291,929  

Adjusted net earnings (loss) per share $ 0.01  $ (0.02) $ 0.03 $ 0.01  

Reconciliation of Mine Operating Cash Flow Before Taxes    

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

    2023     2022     2023     2022   

Mine operating earnings per financial statements $ 12,542  $ 4,472 $ 28,567 $ 24,741  

Share-based compensation   (294)   113    (162)   240  

Amortization and depletion   6,596    4,175    12,849    10,481  

Mine operating cash flow before taxes $ 18,844  $ 8,760 $ 41,254 $ 35,462  

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)   2023     2022     2023     2022   

Cash from (used in) operating activities per financial

statements $ 4,853  $ (18,548) $ 4,452 $ 3,185  

Net changes in non-cash working capital per financial

statements   (6,606)   (22,160)   (19,508)   (21,046)  

Operating cash flow before working capital changes $ 11,459  $ 3,612 $ 23,960 $ 24,231  

Basic weighted average shares outstanding   191,446,597    180,974,609    190,867,192    176,291,929  

Operating cash flow before working capital changes per

share $ 0.06  $ 0.02 $ 0.13 $ 0.14  

Reconciliation of EBITDA and Adjusted EBITDA       

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

    2023     2022     2023     2022   

Net earnings (loss) for the period per financial

statements $ (1,054) $ (11,923) $ 5,402 $ (261)  

Depreciation and depletion – cost of sales   6,596    4,175    12,849    10,481  

Depreciation and depletion – exploration   317    98    595    205  

Depreciation and depletion – general & administration   54    51    116    99  

Depreciation and depletion – care & maintenance   -    30    -    60  

Finance costs   229    212    488    389  

Current income tax expense   4,442    1,325    8,887    2,340  

Deferred income tax expense   766    1,752    2,442    7,974  

EBITDA $ 11,350  $ (4,280) $ 30,779 $ 21,287  

Share based compensation   416    972    2,041    2,499  

Change in fair value of investments   3,150    7,626    53    2,269  

Adjusted EBITDA $ 14,916  $ 4,318 $ 32,873 $ 26,055  

Basic weighted average shares outstanding   191,446,597    180,974,609    190,867,192    176,291,929  

Adjusted EBITDA per share $ 0.08  $ 0.02 $ 0.17 $ 0.15  

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,

2023

Three Months Ended June 30,

2022

Guanaceví Bolañitos Total Guanaceví Bolañitos Total

Direct production costs per financial statements $ 14,878 $ 10,600 $ 25,478 $ 7,797 $ 12,031 $ 19,828 

Smelting and refining costs included in net revenue   -    795    795    -    937    937 

Opening finished goods   (4,848)   (1,063)   (5,911)   (7,908)   (2,995)   (10,903)

Closing finished goods   10,257    962    11,219    16,164    681    16,845 

Direct operating costs   20,287    11,294    31,581    16,053    10,654    26,707 

Royalties   5,679    70    5,749    2,128    66    2,194 

Special mining duty (1)   1,224    209    1,433    795    127    922 

Direct costs   27,190    11,573    38,763    18,976    10,847    29,823 

By-product gold sales   (8,469)   (10,853)   (19,322)   (5,719)   (12,302)   (18,021)

Opening gold inventory fair market value   2,500    995    3,495    3,724    3,763    7,487 

Closing gold inventory fair market value   (1,629)   (1,268)   (2,897)   (4,662)   (1,061)   (5,723)

Cash costs net of by-product   19,592    447    20,039    12,319    1,247    13,566 

Amortization and depletion   3,381    3,215    6,596    940    3,235    4,175 

Share-based compensation   (147)   (147)   (294)   57    56    113 

Opening finished goods depreciation and depletion   (1,115)   (355)   (1,470)   (1,689)   (897)   (2,586)

Closing finished goods depreciation and depletion   2,318    288    2,606    3,733    199    3,932 

Total production costs $ 24,029 $ 3,448 $ 27,477 $ 15,360 $ 3,840 $ 19,200 

Three Months Ended June 30,

2023

Three Months Ended June 30,

2022

Guanaceví Bolañitos Total Guanaceví Bolañitos Total

Throughput tonnes   116,908   111,667    228,575    94,017   107,344    201,361 

Payable silver ounces  1,348,366   133,889   1,482,255   1,190,568   155,708    1,346,276 

Cash costs per silver ounce $ 14.53 $ 3.34 $ 13.52 $ 10.35 $ 8.01 $ 10.08 

Total production costs per ounce $ 17.82 $ 25.75 $ 18.54 $ 12.90 $ 24.66 $ 14.26 

Direct operating costs per tonne $ 173.53 $ 101.14 $ 138.16 $ 170.75 $ 99.25 $ 132.63 

Direct costs per tonne $ 232.58 $ 103.64 $ 169.59 $ 201.84 $ 101.05 $ 148.11 

Expressed in thousands US dollars Six Months Ended June 30, 2023 Six Months Ended June 30, 2022

Guanaceví Bolañitos Total Guanaceví Bolañitos Total

Direct production costs per financial statements $ 33,023 $ 18,971 $ 51,994 $ 25,681 $ 20,868 $ 46,549 

Smelting and refining costs included in net revenue   -    1,451    1,451    -    1,591    1,591 

Opening finished goods   (4,953)   (245)   (5,198)   (10,093)   (2,857)   (12,950)

Closing finished goods   10,257    962    11,219    16,164    681    16,845 

Direct operating costs   38,327    21,139    59,466    31,752    20,283    52,035 

Royalties   12,150    134    12,284    6,362    149    6,511 

Special mining duty (1)   2,494    294    2,788    1,526    371    1,897 

Direct costs   52,971    21,567    74,538    39,640    20,803    60,443 

By-product gold sales   (16,902)   (19,917)   (36,819)   (10,741)   (23,790)   (34,531)

Opening gold inventory fair market value   2,740    354    3,094    1,900    4,784    6,684 

Closing gold inventory fair market value   (1,629)   (1,268)   (2,897)   (4,662)   (1,061)   (5,723)

Cash costs net of by-product   37,180    736    37,916    26,137    736    26,873 

Amortization and depletion   6,855    5,994    12,849    4,850    5,631    10,481 

Share-based compensation   (81)   (81)   (162)   120    120    240 

Opening finished goods depreciation and depletion   (862)   (60)   (922)   (1,965)   (635)   (2,600)

Closing finished goods depreciation and depletion   2,318    288    2,606    3,733    199    3,932 

Total production costs $ 45,410 $ 6,877 $ 52,287 $ 32,875 $ 6,051 $ 38,926 

  Six Months Ended June 30, 2023 Six Months Ended June 30, 2022

Guanaceví Bolañitos Total Guanaceví Bolañitos Total

Throughput tonnes   219,283   220,365    439,648    195,270   212,238    407,508 

Payable silver ounces  2,783,970   306,497   3,090,467   2,321,016   328,800    2,649,816 

Cash costs per silver ounce $ 13.36 $ 2.40 $ 12.27 $ 11.26 $ 2.24 $ 10.14 

Total production costs per ounce $ 16.31 $ 22.44 $ 16.92 $ 14.16 $ 18.40 $ 14.69 

Direct operating costs per tonne $ 174.78 $ 95.93 $ 135.26 $ 162.61 $ 95.57 $ 127.69 

Direct costs per tonne $ 241.56 $ 97.87 $ 169.54 $ 203.00 $ 98.02 $ 148.32 

Expressed in thousands US dollars  June 30, 2023 June 30, 2022

Guanaceví Bolañitos Total Guanaceví Bolañitos Total

Closing finished goods 10,257 962 11,219 16,164 681 16,845

Closing finished goods depletion 2,318 288 2,606 3,733 199 3,932

Finished goods inventory $12,575 $1,250 $13,825 $19,897 $880 $20,777

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

Expressed in thousands US dollars Three Months Ended June 30, 2023 Three Months Ended June 30, 2022  

  Guanaceví Bolañitos Total Guanaceví Bolañitos Total  

Cash costs net of by-product $ 19,592 $ 447 $ 20,039  $ 12,319 $ 1,247 $ 13,566  

Operations share-based compensation   (147)   (147)   (294)   57   56   113  

Corporate general and administrative   1,228    477    1,705    401   155   556  

Corporate share-based compensation   430    169    599    527   214   741  

Reclamation - amortization/accretion   79    66    145    69   53   122  

Mine site expensed exploration   327    350    677    360   308   668  

Intangible payments   -    -    -    -   -   -  

Equipment loan payments   245    489    734    246   488   734  

Capital expenditures sustaining   6,300    2,920    9,220    7,050   2,788   9,838  

All-In-Sustaining Costs $ 28,054 $ 4,771 $ 32,825  $ 21,028 $ 5,310 $ 26,338  

Growth exploration and evaluation       3,253        2,901  

Growth capital expenditures       14,644        5,613  

All-In-Costs     $ 50,722      $ 34,852  

  Three Months Ended June 30, 2023 Three Months Ended June 30, 2022  

  Guanaceví Bolañitos Total Guanaceví Bolañitos Total  

Throughput tonnes   116,908    111,667    228,575    94,017   107,344   201,361  

Payable silver ounces   1,348,366    133,889    1,482,255    1,190,568   155,708   1,346,276  

Silver equivalent production (ounces)   1,663,223    616,297    2,279,520    1,488,550   613,777   2,102,327  

Sustaining cost per ounce $ 20.81 $ 35.64 $ 22.15  $ 17.66 $ 34.10 $ 19.56  

All-In-costs per ounce     $ 34.22      $ 25.89  

Expressed in thousands US dollars Six Months Ended June 30, 2023 Six Months Ended June 30, 2022  

  Guanaceví Bolañitos Total Guanaceví Bolañitos Total  

Cash costs net of by-product $ 37,180 $ 736 $ 37,916  $ 26,137 $ 736 $ 26,873  

Operations share-based compensation   (81)   (81)   (162)   120   120   240  

Corporate general and administrative   3,844    1,355    5,199    2,468   1,031   3,499  

Corporate share-based compensation   1,449    511    1,960    1,444   603   2,047  

Reclamation - amortization/accretion   158    128    286    134   106   240  

Mine site expensed exploration   706    663    1,369    712   558   1,270  

Intangible payments   -    -    -    29   12   41  

Equipment loan payments   490    976    1,466    491   977   1,468  

Capital expenditures sustaining   11,990    5,221    17,211    12,696   5,214   17,910  

All-In-Sustaining Costs $ 55,736 $ 9,509 $ 65,245  $ 44,230 $ 9,358 $ 53,588  

Growth exploration and evaluation       6,316        5,314  

Growth capital expenditures       27,370        10,538  

All-In-Costs     $ 98,931      $ 69,440  

  Six Months Ended June 30, 2023 Six Months Ended June 30, 2022  

  Guanaceví Bolañitos Total Guanaceví Bolañitos Total  

Throughput tonnes   219,283    220,365    439,648    195,270   212,238   407,508  

Payable silver ounces   2,783,970    306,497    3,090,467    2,321,016   328,800   2,649,816  

Silver equivalent production (ounces)   3,438,187    1,212,238    4,650,425    2,900,560   1,212,322   4,112,882  

Sustaining cost per ounce $ 20.02 $ 31.03 $ 21.11  $ 19.06 $ 28.46 $ 20.22  

All-In-costs per ounce     $ 32.01      $ 26.21  

Reconciliation of Sustaining Capital and Growth Capital

Expressed in thousands US dollars

Three Months Ended

June 30

Six Months Ended June

30  

  2023     2022     2023     2022    

Capital expenditures sustaining $ 9,220  $ 9,838  $ 17,211  $ 17,910   

Growth capital expenditures   14,644    5,613    27,370    10,538   

Property, plant and equipment expenditures per Consolidated

Statement of Cash Flows $ 23,864  $ 15,451  $ 44,581  $ 28,448   

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

Expressed in thousands US

dollars Three Months Ended June 30, 2023 Three Months Ended June 30, 2022   

  Guanaceví Bolañitos Total Guanaceví Bolañitos Total   

Direct production costs per

financial statements $ 14,878  $ 10,600  $ 25,478  $ 7,797  $ 12,031  $ 19,828    

Smelting and refining costs

included in net revenue   -    795    795    -    937    937    

Royalties   5,679    70    5,749    2,128    66    2,194    

Special mining duty (1)   1,224    209    1,433    795    127    922    

Opening finished goods   (4,848)   (1,063)   (5,911)   (7,908)   (2,995)   (10,903)   

Closing finished goods   10,257    962    11,219    16,164    681    16,845    

Direct costs $ 27,190  $ 11,573  $ 38,763  $ 18,976  $ 10,847  $ 29,823    

  Three Months Ended June 30, 2023 Three Months Ended June 30, 2022   

  Guanaceví Bolañitos Total Guanaceví Bolañitos Total   

Silver production (ounces)  1,352,423.00    141,577    1,494,000    1,194,150    165,057    1,359,207    

Average realized silver price

($)   24.27    24.27    24.27    22.72    22.72    22.72    

Silver value ($)   32,823,265    3,436,069    36,259,335   27,131,088    3,750,095   30,881,183    

Gold production (ounces)   3,885    5,934    9,819    3,680    5,609    9,289    

Average realized gold price ($)   1,955    1,955    1,955    1,840    1,840    1,840    

Gold value ($)   7,595,464   11,601,411    19,196,875    6,771,200   10,320,560   17,091,760    

Total metal value ($)   40,418,729   15,037,481    55,456,210   33,902,288   14,070,655   47,972,943    

Pro-rated silver costs (%)   81%   23%   65%   80%   27%   64%   

Pro-rated gold costs (%)   19%   77%   35%   20%   73%   36%   

Pro-rated silver costs ($)   22,080    2,644    25,345    15,186    2,891    19,198    

Pro-rated gold costs ($)   5,110    8,929    13,418    3,790    7,956    10,625    

Silver co-product cash costs

($)   16.33    18.68    16.96    12.72    17.51    14.12    

Gold co-product cash costs

($)   1,315    1,505    1,367    1,030    1,418    1,144    

Expressed in thousands US

dollars Six Months Ended June 30, 2023 Six Months Ended June 30, 2022   

  Guanaceví Bolañitos Total Guanaceví Bolañitos Total   

Direct production costs per

financial statements $ 33,023  $ 18,971  $ 51,994  $ 25,681  $ 20,868  $ 46,549    

Smelting and refining costs

included in net revenue   -  $ 1,451  $ 1,451    -    1,591    1,591    

Royalties   12,150    134    12,284    6,362    149    6,511    

Special mining duty (1)   2,494    294    2,788    1,526    371    1,897    

Opening finished goods   (4,953)   (245)   (5,198)   (10,093)   (2,857)   (12,950)   

Finished goods NRV

adjustment   -    -    -    -    -    0    

Closing finished goods   10,257    962    11,219    16,164    681    16,845    

Direct costs   52,971    21,567    74,538    39,640    20,803    60,443    

  Six Months Ended June 30, 2023 Six Months Ended June 30, 2022   

  Guanaceví Bolañitos Total Guanaceví Bolañitos Total   

Silver production (ounces)   2,792,347    325,198    3,117,545    2,328,000    346,162    2,674,162    

Average realized silver price

($)   23.65    23.65    23.65    23.95    23.95    23.95    

Silver value ($)   66,031,062    7,690,007    73,721,069   55,755,600    8,290,580   64,046,180    

Gold production (ounces)   8,073    11,088    19,161    7,157    10,827    17,984    

Average realized gold price ($)   1,937    1,937    1,937    1,900    1,900    1,900    

Gold value ($)   15,636,792   21,476,620    37,113,413   13,598,300   20,571,300   34,169,600    

Total metal value ($)   81,667,854   29,166,628   110,834,482   69,353,900   28,861,880   98,215,780    

Pro-rated silver costs (%)   81%   26%   67%   80%   29%   65%   

Pro-rated gold costs (%)   19%   74%   33%   20%   71%   35%   

Pro-rated silver costs ($)   42,829    5,686    49,579    31,868    5,976    39,415    

Pro-rated gold costs ($)   10,142    15,881    24,959    7,772    14,827    21,028    

Silver co-product cash costs

($)   15.34    17.49    15.90    13.69    17.26    14.74    

Gold co-product cash costs

($)   1,256    1,432    1,303    1,086    1,369    1,169