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Elemental Altus Royalties 2023 Full Year Results: Record Annual Revenue, Gold Equivalent Ounces, EBITDA, and Maiden Quarterly Profit

Resource Estimates Production Results Financials

Elemental Altus Royalties 2023 Full Year

Results: Record Annual Revenue, Gold

Equivalent Ounces, EBITDA, and Maiden

Quarterly Profit

Vancouver, British Columbia--(Newsfile Corp. - April 17, 2024) - Elemental Altus Royalties Corp. (TSXV:

ELE) (OTCQX: ELEMF) ("

Elemental Altus

" or the "

Company

") announces its operating and financial

results for the fourth quarter and full year ended December 31, 2023.

For complete details, please refer to the Financial Statements and associated Management Discussion

and Analysis ("MD&A") for the year ended December 31, 2023, available on SEDAR+

(

http://www.sedarplus.ca

) and the Company's website (

www.elementalaltus.com

). All amounts are in U.S.

dollars unless otherwise indicated.

Full Year 2023 Highlights:

Record revenue of US$11.7 million and record adjusted revenue

1

of US$17.9 million, up 69% on

2022

Record Gold Equivalent Ounces

1

("GEOs") of 9,122 ounces, up 56% on 2022

Record Operating Cash Flow plus Caserones dividends of US$6.1 million, up 894% on 2022, and

record adjusted EBITDA

1

of US$9.8 million, up 47% on 2022

US$20 million of accretive royalty acquisitions

Fourth Quarter 2023 Highlights:

Record Q4 revenue of US$4.0 million and record adjusted revenue

1

of US$5.6 million, up 101%

on Q4 2022

Record Q4 attributable GEOs

1

of 2,843 ounces, up 75% on Q4 2022

Record Operating Cash Flow plus Caserones dividends of US$2.2 million, compared with a loss

in Q4 2022, and record Q4 adjusted EBITDA

1

of US$2.8 million, up 175% on Q4 2022

Maiden quarterly net profit of US$2.2 million, compared with a US$11.5 million loss in Q4 2022

2024 Outlook

Record guidance of 10,000 to 11,700 GEOs, representing at its midpoint a 19% increase on 2023

and top-line exposure to gold and copper prices

Significantly lower G&A expenditure following asset sales, which are also expected to generate

milestone payments placing the company in a position to generate material cash flow

Repaid US$5 million debt in Q1 2024, leaving a strong balance sheet for royalty acquisitions with

US$25 million undrawn on the credit facility and approximately US$10 million of cash as of April

16, 2024

Frederick Bell, CEO of Elemental Altus, commented:

"With the gold price hitting all-time highs and copper appreciating strongly, our cash-flowing royalty

portfolio continues to provide investors with top-line exposure to commodity prices today. Our portfolio

is leveraged approximately 70% to gold and 30% to copper where our 2024 guidance used prices of

US$2,000 an ounce of gold and US$3.90 per pound of copper.

While the team continues to focus on NAV accretive deals with multiple opportunities being

progressed, we are also able to improve the strength of the balance sheet and enhance the

company's ability to execute on high priority transactions. As part of this strategy, we have realised

US$3.5 million in cash through sales of non-core equity holdings and subsequently paid down US$5

million of debt reducing interest payments while still maintaining a strong cash balance.

With the recently announced 2024 guidance expected to result in a seventh consecutive year of

revenue growth, Elemental Altus continues to deliver on key strategic milestones and we look forward

to updating the market on continued progress in the near future."

FY 2024 and Q4 2024 Results

The following table sets forth selected financial information for the full year and three months ended

December 31, 2023:

Three months ended December

31,

Twelve months ended December

31,

2023

2022

2023

2022

$'000

$'000

$'000

$'000

Total Revenue

3,960

2,573

11,744

9,639

Adjusted Revenue

1

5,649

2,815

17,855

10,537

Operating Cash flows

981

296

1,993

(723)

Net profit / (loss)

2,178

(11,518)

(3,901)

(18,211)

Adjusted EBITDA

1

2,766

1,005

9,831

6,683

2023

2022

2023

2022

GEO

GEO

GEO

GEO

Total GEOs

1

2,843

1,621

9,122

5,834

Share Sales

In the first quarter of 2024, Elemental Altus received US$3.5 million from the sale of non-core equity

holdings. The Company retains equity exposure through a number of public and private companies.

Share sale proceeds were partially used to repay US$5 million of the Company's credit facility, leaving

US$25 million drawn and US$25 million undrawn as at March 31, 2024.

Royalty Investments

Elemental Altus invested approximately US$20 million in new royalty investments in 2023, using

approximately US$8.5 million in cash and the remainder in Company equity. Material accretive

investments for the year include the US$10 million acquisition of an existing 0.68% net smelter return

royalty on the Cactus Copper Project in Arizona operated by Arizona Sonoran Copper Company, a

portfolio of development gold royalties, and two further royalties on the Caserones copper-molybdenum

in Chile, operated by Lundin Mining, taking the Company's royalty to 0.473%.

On behalf of Elemental Altus Royalties Corp.

Frederick Bell

CEO and Director

Corporate & Media Inquiries:

Tel: +1 604 646 4527

Email:

[email protected]

Elemental Altus is a proud member of Discovery Group. For more information please visit:

www.discoverygroup.ca

or contact 604-646-4527.

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

About Elemental Altus Royalties Corp.

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.

Qualified Person

Richard Evans, FAusIMM, is Senior Vice President Technical for Elemental Altus, and a qualified person

under National Instrument 43-101 - Standards of Disclosure for Mineral Projects, has reviewed and

approved the scientific and technical disclosure contained in this press release.

Notes

1. Non-IFRS Measures

The Company has included certain performance measures which are non-IFRS and are intended to

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

of performance prepared in accordance with IFRS. These non-IFRS measures do not have any standard

meaning under IFRS and other companies may calculate measures differently.

Royalty revenue is received at zero cost. Distributions from associates related to Elemental Altus'

effective royalty on Caserones are received net of Chilean taxes and have no other costs.

Adjusted Revenue

Adjusted revenue is a non-IFRS financial measure, which is defined as including gross royalty revenue

from associated entities holding royalty interests related to Elemental Altus' effective royalty on the

Caserones copper mine. Management uses adjusted revenue to evaluate the underlying operating

performance of the Company for the reporting periods presented, to assist with the planning and

forecasting of future operating results, and to supplement information in its financial statements.

Management believes that in addition to measures prepared in accordance with IFRS such as revenue,

investors may use adjusted revenue to evaluate the results of the underlying business, particularly as the

adjusted revenue may not typically be included in operating results. Management believes that adjusted

revenue is a useful measure of the Company performance because it adjusts for items which

management believes reflect the Company's core operating results from period to period. Adjusted

revenue is intended to provide additional information to investors and should not be considered in

isolation or as a substitute for measures of performance prepared in accordance with IFRS. It does not

have any standardized meaning under IFRS and may not be comparable to similar measures presented

by other issuers.

Gold Equivalent Ounces

Elemental Altus' adjusted royalty, streaming, and other revenue is converted to an attributable gold

equivalent ounce, or GEO, basis by dividing the royalty and other revenue from associates in a period by

the average gold price for the same respective period, plus the net gold ounces received in the period

from streaming investments. The presentation of this non-IFRS measure is intended to provide

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

performance prepared in accordance with IFRS. Other companies may calculate these non-IFRS

measures differently. The production forecast was derived using information that is available in the public

domain as at the date hereof, which included guidance and estimates prepared and issued by

management of the operators of the mining operations in which Elemental Altus holds an interest. The

production forecast is sensitive to the performance and operating status of the underlying mines. None of

the information has been independently verified by Elemental Altus and may be subject to uncertainty.

There can be no assurance that such information is complete or accurate.

Adjusted EBITDA

Adjusted EBITDA excludes the effects of certain other income/expenses and unusual non-recurring

items. Adjusted EBITDA is comprised of earnings before interest, taxes, depletion, including depletion

and taxes relating to share of profit from associate, and share-based compensation. Management

believes that this is a useful measure of the Company's performance because it adjusts for items which

may not relate to underlying operating performance of the Company and/or are not necessarily indicative

of future operating results.

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 news release contains certain "forward looking statements" and certain "forward-looking

information" as defined under applicable Canadian securities laws. Forward-looking statements and

information can generally be identified by the use of forward-looking terminology such as "may", "will",

"should", "expect", "intend", "estimate", "anticipate", "believe", "continue", "plans" or similar terminology.

Forward-looking statements and information include, but are not limited to, statements with respect to

the date that the name change is expected to become effective, whether shareholders will be required by

their broker to exchange their issued certificate for a new certificate or take any other action in

connection to the name change, the Company's ability to deliver a materially increased revenue profile

with a lower cost of capital, the future growth, development and focus of the Company, and the

acquisition of new royalties and streams. Forward-looking statements and information are based on

forecasts of future results, estimates of amounts not yet determinable and assumptions that, while

believed by management to be reasonable, are inherently subject to significant business, economic and

competitive uncertainties and contingencies.

Forward-looking statements and information are subject to various known and unknown risks and

uncertainties, many of which are beyond the ability of Elemental Altus to control or predict, that may

cause Elemental Altus' actual results, performance or achievements to be materially different from those

expressed or implied thereby, and are developed based on assumptions about such risks, uncertainties

and other factors set out herein, including but not limited to: the impact of general business and

economic conditions, the absence of control over the mining operations from which Elemental Altus will

receive royalties, risks related to international operations, government relations and environmental

regulation, the inherent risks involved in the exploration and development of mineral properties; the

uncertainties involved in interpreting exploration data; the potential for delays in exploration or

development activities; the geology, grade and continuity of mineral deposits; the impact of the COVID-

19 pandemic; the possibility that future exploration, development or mining results will not be consistent

with Elemental Altus' expectations; accidents, equipment breakdowns, title matters, labour disputes or

other unanticipated difficulties or interruptions in operations; fluctuating metal prices; unanticipated costs

and expenses; uncertainties relating to the availability and costs of financing needed in the future; the

inherent uncertainty of production and cost estimates and the potential for unexpected costs and

expenses, commodity price fluctuations; currency fluctuations; regulatory restrictions, including

environmental regulatory restrictions; liability, competition, loss of key employees and other related risks

and uncertainties. For a discussion of important factors which could cause actual results to differ from

forward-looking statements, refer to the annual information form of Elemental Altus for the year ended 31

December 2022. Elemental Altus undertakes no obligation to update forward-looking statements and

information except as required by applicable law. Such forward-looking statements and information

represents management's best judgment based on information currently available. No forward-looking

statement or information can be guaranteed, and actual future results may vary materially. Accordingly,

readers are advised not to place undue reliance on forward-looking statements or information.

To view the source version of this press release, please visit

https://www.newsfilecorp.com/release/205822