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ELE.TO ·

Elemental Altus and Emx to Merge to Create New Mid-Tier GOLD Focused Royalty Company Elemental Royalty Corp.

Royalties & Streams

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Elemental Altus Royalties Corp. | 1020 - 800 West Pender Street | Vancouver, BC | V6C 2V6 | Canada

ELEMENTAL ALTUS AND EMX TO MERGE TO CREATE NEW MID-TIER GOLD FOCUSED

ROYALTY COMPANY ELEMENTAL ROYALTY CORP.

September 4, 2025 – Vancouver, BC: Elemental Altus Royalties Corp. (“ Elemental Altus”) (TSX-V: ELE,

OTCQX: ELEMF) and EMX Royalty Corp oration (“EMX”, and together with Elemental Altus, the

“Companies”) (NYSE American: EMX, TSX -V: EMX) are pleased to announce that the Companies have

entered into a definitive arrangement agreement dated September 4, 2025 (the “Arrangement

Agreement”) whereby Elemental Altus will acquire all of the issued and outstanding common shares of

EMX (the “EMX Shares ”) pursuant to a court -approved plan of arrangement (the “Transaction ”). The

Merged Company (the “Merged Company”) will continue under the new name Elemental Royalty Corp.

Concurrently with and in support of the Transaction, Tether Investments S.A. de C.V. (“ Tether”) and

Elemental Altus have entered into a subscription agreement dated September 4 , 2025 (the “ Tether

Subscription Agreement ”) pursuant to which, among other things, Tether has agreed to purchase

approximately 75 million Elemental Altus Shares at a price of C $1.84 per share for aggregate gross

proceeds of US$1001 million (the “Tether Concurrent Financing”).

The Merged Company will have 16 producing royalties contributing to a projected approximate adjusted

revenue2 of US$80 million in 2026, positioning the Merged Company as a new mid-tier streaming and

royalty company.

Transaction Highlights and Strategic Rationale:

• Top Quality, Globally Diversified Portfolio:

o Creation of peer -leading revenue generating royalty company: combined revenue

guidance of US$70 million in 2025 and analyst consensus revenue of US$ 80 million in

20263, underpinned by strong growth visibility;

o Gold focused portfolio: adjusted revenue relating to a commodity split of 67% precious

metals and 33% base metals on a latest quarter revenue basis providing exposure to

record gold prices;

o Strengthened asset portfolio: anchored by four cornerstone royalties with world -class

operators;

o Enhanced portfolio diversification: exposure to 16 paying royalties and 200 total

royalties providing a balanced foundation of immediate cash flow and long-term upside;

• Meaningful scale:

o Larger, well capitalized entity: with lower cost of capital, positioned to pursue further

accretive royalty opportunities in the market;

1 Exchange rate of C$1.00 = US$ 0.7231 (the “Exchange Rate”), being the indicative exchange rate for Canadian dollars in terms

of the United States dollar, as quoted by the Bank of Canada on September 4, 2025.

2 Adjusted revenue is a non-IFRS measure. Please refer to the “Non- IFRS Measures” section of this press release and Elemental

Altus’ discussion of non-IFRS performance measures in its Management’s Discussion and Analysis for the quarter ended June 30,

2025

3 Based on figures (i) with respect to EMX from National Bank Financial Inc. and as of August 12, 2025, and (ii) with respect to

Elemental Altus from each of Raymond James Ltd. And National Bank Financial Inc. as of August 19, 2025 and from Canaccord

Genuity Corp. as of May 26, 2025.

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Elemental Altus Royalties Corp. | 1020 - 800 West Pender Street | Vancouver, BC | V6C 2V6 | Canada

EMX Royalty Corporation | 905 -815 West Hastings Street | Vancouver, BC | V6C 1B4 | Canada

o Graduating to the mid-tier: materially higher combined revenue than the junior royalty

companies, filling a gap in the market left by recent industry consolidation;

o Increased trading liquidity: combined trading liquidity and expected indexation demand

to help close valuation gap with peers;

• Poised for Future Growth:

o Complementary management expertise: unites Elemental Altus’ proven track record of

accretive royalty acquisitions with EMX’s disciplined royalty generation and acquisition

capabilities to create a best-in-class leadership team;

o Royalty generation business: a unique differentiator offering low cost, organic growth;

o Demonstrated shareholder support: Certain shareholders of EMX (including

management) who hold approximately 23% of the outstanding EMX Shares have

entered into voting support agreements and the Tether Concurrent Financing

emphasizes strong confidence in the strategy and long -term vision of the Merged

Company, and provides significant financial capacity to the Merged Company ; and

o Clear path forward: the Merged Company will be listed on the TSX Venture Exchange

("TSX-V") under the ticker “ELE” with plans to pursue a US listing prior to the closing of

the Transaction.

Elemental Altus and EMX will hold a joint conference call and webcast for investors and analysts on

September 5, 2025, at 8am PT/11 am ET to discuss the Transaction. Details are provided at the end of

this press release.

Frederick Bell, CEO of Elemental Altus, commented:

“This transaction establishes one of the world's premier gold focused emerging streaming and royalty

companies, bringing together two complementary portfolios in a compelling combination. Elemental Altus’

portfolio, with a strategic emphasis on royalty acquisition, and with more than 75% of revenue associated with

gold producing mines, is complemented by EMX’s revenue generating portfolio paired with their royalty

generation business. The combination of two business that have each delivered over 17% compound annual

growth rates in share price since their inception creates an enlarged company that is exceptionally well-placed

to continue to grow in an accretive manner for shareholders. The support from Tether in the form of a US$100

million placement as well as the existing cashflow generation, provides the ability to pursue further valuable

growth through acquisitions of the best opportunities in the sector. Both Elemental Altus’ and EMX’s

shareholders will benefit from our cornerstone assets, greater scale, diversification, growth profile and trading

liquidity.”

David Cole, CEO of EMX, commented:

“The merger of Elemental Altus and EMX represents a superb opportunity to combine two royalty companies

with accelerating revenue streams and a shared mindset of financial discipline in the pursuit of growth. The

ethos of EMX from the founding of the company has been to expose shareholders to the ever increasing value

of mineral rights around the world. We believe that growing a diverse portfolio of royalties is the most effective

way to accomplish this goal. Royalties are phenomenal financial instruments that leverage commodity price

exposure and the asymmetric upside of exploration success. The integration of EMX and Elemental’s portfolios

are expected to greatly enhance shareholder value through increased liquidity, capital availability and

importantly, discovery optionality across an expanded portfolio.”

Juan Sartori, Executive Chairman of Elemental Altus, commented:

“Tether’s recent investment in Elemental Altus was based on its strategy of increasing gold exposure. We

believed Elemental Altus was the ideal vehicle to execute on this strategy due to the company’s strong

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Elemental Altus Royalties Corp. | 1020 - 800 West Pender Street | Vancouver, BC | V6C 2V6 | Canada

EMX Royalty Corporation | 905 -815 West Hastings Street | Vancouver, BC | V6C 1B4 | Canada

foundation of assets and disciplined approach to investments. We are even more excited about the Merged

Company’s future following the combination with EMX, creating a platform for growth that is unmatched in

the junior royalty space and allowing us to accelerate into the mid -tier royalty space. The Merged Company

will have the cashflow generation and expertise to deploy capital on royalties and streams that continue to

add value for all shareholders.”

Concurrently with the Transaction, Elemental Altus will complete the previously-approved consolidation

of all of the issued and outstanding common shares of Elemental Altus (the “Elemental Altus Shares”) at

a ratio of one (1) post-consolidation Elemental Altus S hare for every 10 pre-consolidation Elemental

Altus Shares (the “Consolidation”). Additional details of the timing for the Consolidation will be provided

by Elemental Altus in a subsequent press release.

Under the terms of the Arrangement Agreement, shareholders of EMX will receive (a) 0.2822 Elemental

Altus Shares for each EMX Share held immediately prior to the effective time of the Transaction (the

“Effective Time”) if the Consolidation is completed prior to the Effective Time; or (b) 2.822 Elemental

Altus Shares for each EMX Share, if the Consolidation is not completed prior to the Effective Time (the

“Consideration”). Upon completion of the Transaction, including the Tether Concurrent Financing ,

existing Elemental Altus shareholders and former EMX shareholders will own approximately 51% and

49% of the outstanding common shares of the Merged Company , respectively, on a fully diluted basis.

The implied market capitalization of the Merged Company is estimated at US$933m4.

Benefits for EMX Shareholders

• Immediate upfront premium to near all-time high closing share price of 21.5% based on 20-day

volume-weighted average prices and 9.8% based on spot prices5

• Accretive to near term cash flow per share

• Offers material ownership in combined larger cash flowing company with near term cash

contributions from Elemental Altus’ portfolio

• Diversification to Tier-1 Australian gold producing and near-producing assets

• Exposure to gold focused royalty revenue from cornerstone assets, including Karlawinda

• Optionality through Elemental Altus’ development royalty portfolio

• Continued financial support of Tether for further acquisitions

Benefits for Elemental Altus Shareholders

• Immediately accretive to net asset value (NAV) on a per share basis 6

• Provides exposure to unique long-life Timok royalty

• Triples ownership of flagship Caserones royalty

• Diversifies risk profile adding cornerstone assets in North America, South America and Europe

• Combination with high-quality technical team will improve deal sourcing and organic origination

of new royalties for low cost

4 Assuming approximately 629.4 million outstanding common shares of the Merged Company on the completion of the

Transaction and the Tether Concurrent Financing, and based on the closing price of the Elemental Altus Shares on September 4.

2025 of C$2.05 per share, converted to US$ at the Exchange Rate

5 As at September 4, 2025

6 Average of available consensus NAV estimates as of September 4, 2025.

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Elemental Altus Royalties Corp. | 1020 - 800 West Pender Street | Vancouver, BC | V6C 2V6 | Canada

EMX Royalty Corporation | 905 -815 West Hastings Street | Vancouver, BC | V6C 1B4 | Canada

• Enhanced trading liquidity and capital markets exposure through size and planned US listing,

providing access to new investors including index inclusion

Transaction Details

Pursuant to the terms and conditions of the Arrangement Agreement, EMX shareholders will receive (a)

0.2822 Elemental Altus Shares for each EMX Share held immediately prior to the Effective Time if the

Consolidation is completed prior to the Effective Time; or (b) 2.822 Elemental Altus Shares for each EMX

Share, if the Consolidation is not completed prior to the Effective Time as the Consideration.

The Consideration implies a premium of 9.8% based on the closing prices of the Elemental Altus Shares

and EMX Shares, respectively, on the TSX-V on September 4, 2025, and a premium of 21.5% based on

the 20-day volume-weighted average price of the Elemental Altus Shares and EMX Shares, respectively,

on the TSX-V and US Exchanges as of September 4, 2025. The Consideration implies a total equity value

for EMX of US$4567 million on a basic basis.

The Transaction will be effected by way of a court -approved plan of arrangement under the Business

Corporations Act (British Columbia). The Transaction will require the approval of at least (i) 66 2/3% of

the votes cast at a special meeting of shareholders of EMX (the “ EMX Special Meeting”); and (ii) if, and

to the extent, required under applicable Canadian securities laws, a majority of the votes cast at a the

EMX Special Meeting, excluding the votes attached to EMX Shares held by persons required to be

excluded pursuant to Multilateral Instrument 61 -101 – Protection of Minority Security Holder in Special

Transactions (“MI 61-101”).

Upon completion of the Transaction, including the Tether Concurrent Financing, existing Elemental Altus

and former EMX shareholders are expected to own approximately 51% and 49% of the Merged

Company, respectively, on a basic basis.

Certain officers and directors and shareholders of EMX who hold approximately 23% of the outstanding

EMX Shares have entered into voting support agreements pursuant to which they have agreed, among

other things, to vote their EMX Shares in favour of the Transaction.

Upon completion of the Transaction , the Merged Company will be renamed Elemental Royalty Corp.

and remain headquartered in Vancouver, British Columbia. The Board of Directors will be comprised of

three representatives from Elemental Altus and two representatives from EMX. Juan Sartori will

continue as Executive Chairman and David Cole will serve as CEO of the Merged Company , while

Frederick Bell will assume the role of President and COO.

In addition to approval of the EMX shareholders, completion of the Transaction is subject to approval of

the Elemental Altus shareholders for the Tether Concurrent Financing (as described below), TSX-V,

regulatory and court approvals and other customary closing conditions for Transactions of this nature.

Further, the completion of the Transaction is subject to the conditional approval of the listing of the

Elemental Altus Shares on a US stock exchange and the completion of the Tether Concurrent Financing.

Any such US listing of the common shares of the Merged Company is subject to the Merged Company

meeting the quantitative and qualitative requirements to list on a US stock exchange. The Arrangement

7 Assuming approximately 108.9 million outstanding EMX Shares as of the Effective Time and based on the closing price of the

Elemental Shares on September 4. 2025 of C$2.05 per share, converted to US$ at the Exchange Rate.

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Elemental Altus Royalties Corp. | 1020 - 800 West Pender Street | Vancouver, BC | V6C 2V6 | Canada

EMX Royalty Corporation | 905 -815 West Hastings Street | Vancouver, BC | V6C 1B4 | Canada

Agreement includes customary deal protection provisions, including reciprocal non-solicitation and right

to match provisions, and an approximately C$ 15.8 million termination fee, payable under certain

circumstances.

None of the securities to be issued pursuant to the Transaction have been or will be registered under

the United States Securities Act of 1933, as amended (the “U.S. Securities Act”), or any state securities

laws, and any securities issuable in the Transaction are anticipated to be issued in reliance upon available

exemptions from such registration requirements pursuant to Section 3(a)(10) of the U.S. Securities Act

or other available exemptions and applicable exemptions under state securities laws. This press release

does not constitute an offer to sell or the solicitation of an offer to buy any securities.

The full details of the Transaction will be described in the Companies’ respective management

information circulars to be prepared in accordance with applicable securities legislation and made

available in connection with the special meetings.

Tether Concurrent Financing

Concurrently with and in support of the Transaction, Elemental Altus has entered into the Tether

Subscription Agreement, pursuant to which, among other things, Elemental Altus and Tether have

agreed to complete the Tether Concurrent Financing. Proceeds from the Tether Concurrent Financing

will be used to repay EMX’s credit facility, fund royalty acquisitions (including to pay the purchase price

for Elemental Altus’ two recently announced royalty acquisitions, or to repay its credit facility to the

extent drawn for that purpose) and provide capital for the Merged Company so that it is fully unlevered

post-completion.

Tether is an insider and control person of the Company, and therefore the Tether Concurrent Financing

constitutes a related party transaction as defined under MI 61-101. The shareholders of Elemental Altus

must approve each of (a) the Tether Concurrent Financing pursuant to the requirements of MI 61 -101

(the “Elemental Altus Financing Resolution”), (b) Tether as a “Control Person” of Elemental Altus

pursuant to policies of the TSX-V (the “Elemental Altus Control Person Resolution”); and (c) the change

of Elemental Altus’ name to Elemental Royalty Corp. (the “Elemental Altus Name Change Resolution”

and collectively, the “Elemental Altus Resolutions”).

The Elemental Altus Financing Resolution will require the approval of at least a simple majority of the

votes cast at a special meeting of shareholders of Elemental Altus (the “Elemental Altus Special

Meeting”), excluding the votes attached to Elemental Altus Shares held by Tether and any other persons

required to be excluded pursuant to MI 61 -101. The Elemental Altus Control Person Resolution will

require the approval of at least a simple majority of the votes cast at the Elemental Altus Special Meeting,

excluding votes attached to Elemental Altus Shares held by the Tether and its associates and affiliates.

The formal valuation requirement under MI 61-101 does not apply to the Tether Concurrent Financing

as Elemental Altus has relied on the exemption therefrom contained at section 5.5(b) of MI 61-101.

Certain officers and directors and shareholders of Elemental Altus who hold approximately 40% of the

outstanding Elemental Altus Shares have entered into voting support agreements pursuant to which

they have agreed, among other things, to vote their Elemental Altus Shares in favour of the Elemental

Altus Resolutions.

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Elemental Altus Royalties Corp. | 1020 - 800 West Pender Street | Vancouver, BC | V6C 2V6 | Canada

EMX Royalty Corporation | 905 -815 West Hastings Street | Vancouver, BC | V6C 1B4 | Canada

The Tether Concurrent Financing is conditional on the approval of the Transaction at the EMX Special

Meeting. The Tether Concurrent Financing is also subject to approval of the TSX-V, including Elemental

Altus fulfilling the requirements of the TSX -V. The Elemental Altus Shares issued under the Tether

Concurrent Financing will be subject to a four month and one day hold period, pursuant to securities

laws in Canada, and have not been and will not be registered under the U.S. Securities Act of 1933, as

amended, or any applicable securities laws of any state of the United St ates and may not be offered or

sold in the United States absent registration or an applicable exemption from such registration

requirements. This press release shall not constitute an offer to sell or the solicitation of an offer to buy any

securities of E lemental Altus, nor shall there be any offer or sale of any securities of Elemental Altus in any

jurisdiction in which such offer, solicitation or sale would be unlawful prior to registration or qualification under

the securities laws of any such jurisdiction.

The Tether Concurrent Financing will close concurrently with the closing of the Transaction , and such

concurrent closing is a condition to the completion of closing the Transaction .

The full details of the Tether Concurrent Financing will be described in Elemental Altus’ management

information circular to be prepared in accordance with applicable securities legislation and made

available in connection with the special meeting.

The Elemental Altus Name Change Resolution will require the approval of at least 66 2/3% of the votes

cast at the Elemental Altus Special Meeting. The Elemental Altus Name Change Resolution is not a

condition to close the Transaction.

Timing

Subject to receiving the requisite court, regulatory and shareholder approvals as described above, the

Transaction and the Tether Concurrent Financing are expected to close in the fourth quarter of 2025 .

In connection with and subject to closing of the Transaction and the Tether Concurrent Financing , it is

expected that the EMX Shares will be delisted from the TSX- V and NYSE American, and that EMX will

cease to be a reporting issuer under Canadian and U.S. securities laws.

Board of Directors Recommendations

The Board of Directors of Elemental Altus has unanimously approved the Transaction and (subject to

the abstention of any conflicted director) the Tether Concurrent Financing and recommends that the

shareholders of Elemental Altus vote in favour of the Elemental Altus Resolutions.

The Board of Directors of EMX (subject to the abstention of any conflicted director) and a special

committee comprised solely of independent directors of EMX (the “EMX Special Committee”) have each

unanimously determined that the Transaction is in the best interests of EMX and have approved the

Transaction and recommend that the shareholders of EMX vote in favour of the Transaction.

Financial Advisors and Legal Counsel

National Bank Financial is acting as financial advisor to Elemental Altus. Fasken Martineau DuMoulin

LLP is acting as legal advisor to Elemental Altus. Greenberg Traurig, LLP is acting as U.S. legal counsel to

Elemental Altus. Bennett Jones LLP is acting as legal advisor to Tether.

GenCap Mining Advisory Ltd. has provided a fairness opinion to the Elemental Altus Board of Directors,

stating that, as of the date of such opinion, and based upon and subject to the assumptions, limitations

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Elemental Altus Royalties Corp. | 1020 - 800 West Pender Street | Vancouver, BC | V6C 2V6 | Canada

EMX Royalty Corporation | 905 -815 West Hastings Street | Vancouver, BC | V6C 1B4 | Canada

and qualifications stated in such opinion, the Consideration to be paid is fair, from a financial point of

view, to Elemental Altus shareholders excluding Tether.

CIBC World Markets Inc. is acting as financial advisor to EMX. CIBC World Markets Inc. has provided a

fairness opinion to the EMX Board of Directors, stating that, as of the date of such opinion, and based

upon and subject to the assumptions, limitations and qualifications stated in such opinion, the

Consideration under the Transaction is fair, from a financial point of view, to the shareholders of EMX.

Haywood Securities Inc. is acting as financial advisor to the EMX Special Committee. Haywood Securities

Inc. has provided a fairness opinion to the EMX Special Committee, stating that, as of the date of such

opinion, and based upon and subject to the assumptions, limitations and qualifications stated in such

opinion, the Consideration to be received is fair, from a financial point of view, to the shareholders of

EMX.

Cassels Brock & Blackwell LLP is acting as Canadian legal advisor to EMX. Crowell & Moring LLP is acting

as U.S. legal advisor to EMX. Blake, Cassels & Graydon LLP is acting as legal advisor to the EMX Special

Committee.

Conference Call and Webcast

Elemental Altus and EMX will hold a joint conference call and webcast for investors and analysts on

September 5, 2025, at 8am PT/11 am ET to discuss the Transaction. Questions can be asked through a

chat function.

Participants may join using the webcast link:

• Audience URL: https://my.demio.com/ref/qKUUovbX1KWgKjoT

The webcast will be archived on both the Elemental Altus and EMX websites until the Transaction closes.

On Behalf of Elemental Altus

Frederick Bell

CEO

Corporate & Media Inquiries:

Tel: +1 604 646 4527

[email protected]

www.elementalaltus.com

TSX.V: ELE | OTCQX: ELEMF | ISIN: CA28619K1093 | CUSIP: 28619K109

On Behalf of EMX

David Cole

CEO

For further information contact:

David M. Cole

President and CEO

Stefan Wenger

Chief Financial Officer

Isabel Belger

Investor Relations

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Elemental Altus Royalties Corp. | 1020 - 800 West Pender Street | Vancouver, BC | V6C 2V6 | Canada

EMX Royalty Corporation | 905 -815 West Hastings Street | Vancouver, BC | V6C 1B4 | Canada

Phone: (303) 973-8585

[email protected]

Phone: (303) 973-8585

[email protected]

Phone: +49 178 4909039

[email protected]

About Elemental Altus

Elemental Altus is an income generating precious metals royalty company with 10 producing royalties

and a diversified portfolio of pre -production and discovery stage assets. The Company is focused on

acquiring uncapped royalties and streams over producing, or near- producing, mines operated by

established counterparties. The vision of Elemental Altus is to build a global gold royalty company,

offering investors superior exposure to gold with reduced risk and a strong growth profile. The Elemental

Altus Shares are listed on the TSX -V and OTCXQ under the symbol “ ELE” and “ELEMF”, respectively.

Please see www.elementalaltus.com for more information.

About EMX

EMX is a precious and base metals royalty company. EMX’s investors are provided with discovery,

development, and commodity price optionality, while limiting exposure to risks inherent to operating

companies. The EMX Shares are listed on the NYSE American Exchange and TSX -V under the symbol

“EMX”. Please see www.EMXroyalty.com for more information.

Neither the TSX-V nor its Regulation Service Provider (as that term is defined in the policies of the TSX-

V.) accepts responsibility for the adequacy or accuracy of this press release.

Cautionary note regarding forward-looking statements

This press release may contain “forward -looking information” within the meaning of applicable Canadian securities laws

and “forward -looking statements” within the meaning of the United States Private Securities Litigation Reform Act of

1995, (collectively, “forward-looking statements”) that reflect the Companies’ current expectations and projections about

their future results. These forward-looking statements may include statements regarding guidance and long-term outlook,

including future revenue, which are based on public forecasts and other disclosure by the third-party owners and operators

of our assets or on the ’Elemental Altus’ or EMX’s assessments thereof, including certain estimates based on such

information; expectations regarding financial strength, trading liquidity, and capital markets profile of the Merged

Company; the completion of the Tether Concurrent Financing; the completion of the Transaction and the timing thereof;

the realization of synergies and expected premiums in connection with the Transaction, the identification of future

accretive opportunities, permitting requirements and timelines; the value the Transaction will add for shareholders of the

Companies; the future price of the common shares of the Merged Company ; the receipt of required approvals for the

Transaction and the Tether Concurrent Financing; the completion of the name change of Elemental Altus; the completion

of the Consolidation and the timing thereof; the benefits of the Transaction to shareholders of Elemental Altus; the benefits

of the Transaction to shareholders of EMX; the availability of the exemption under Section 3(a)(10) of the U.S. Securities

Act to the securities issuable pursuant to the Transaction; the listing of the Merged Company on a US stock exchange and

the timing thereof; the tim ing and amount of estimated future royalty guidance; and the future price of gold . Any

statements that express or involve discussions with respect to predictions, expectations, beliefs, plans, projections,

objectives, assumptions or future events or performance (often, but not always, identified by words or phrases such as

"expects," "anticipates," "believes," "plans," "projects," "estimates," "assumes," "intends," "strategy," "goals," "objectives,"

"potential," "possible" or variations thereof or stating that certain actions, events, conditions or results "may", "could",

"would", "shou ld", "might" or "will" be taken, occur or be achieved, or the negative of any of these terms and similar

expressions) are not statements of historical fact and may be forward-looking statements.