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Elemental Altus Royalties Announces Record 2023 and Q4 Revenue, Beating Top End of Guidance

Corporate Updates

Elemental Altus Royalties Announces Record

2023 and Q4 Revenue, Beating Top End of

Guidance

Vancouver, British Columbia--(Newsfile Corp. - March 4, 2024) - Elemental Altus Royalties Corp.

(TSXV: ELE) (OTCQX: ELEMF) ("

Elemental Altus

" or "

the

Company

") reports preliminary annual

revenue and preliminary adjusted revenue of approximately US$11.7 million and US$17.8 million

respectively, 70% higher than 2022, and is the sixth successive year of record revenue for the Company.

Preliminary adjusted revenue is above the Company's guidance set for 2023.

2023 Highlights

Record preliminary adjusted 2023 revenue of US$17.8 million (+70% vs 2022) comprised of:

US$11.7 million attributable royalty revenue; and

US$6.1 million attributable revenue

1

from the Caserones copper mine

Record preliminary adjusted Q4 revenue of US$5.6 million (+98% vs 2022) comprised of:

US$3.9 million attributable royalty revenue; and

US$1.7 million attributable revenue

1

from the Caserones copper mine

Acquired two further existing royalties on the Caserones copper mine, increasing the Company's

effective NSR royalty to 0.473%

Acquired an existing 0.68% NSR royalty on the Cactus development stage copper project

Fast-tracked the Diba gold project to production through the sale to Allied Gold Corporation, who

operate the adjacent producing Sadiola mine. Maiden production from Diba is expected in H1

2024 and the Company has both an uncapped royalty and up to US$5 million in remaining

milestone payments

Sold 80.1% of one of the largest Egyptian exploration portfolios to In2Metals Explorer S.à r.l.

("

In2Metals

") to advance the projects through the next stage of exploration. In2Metals has an initial

US$10 million exploration commitment and commenced drilling in December 2023. Elemental

Altus retain an uncapped 1.5% NSR, milestone payments and a remaining US$0.4 million

payment due this year

Acquired two NSR royalties over formerly operating gold mines in Canada with an NSR royalty of

up to 2.25% over the high-grade Pickle Crow gold project and an NSR royalty of up to 1.5% over

the former Hope Brook gold project

Frederick Bell, CEO of Elemental Altus, commented:

"2023 was the sixth consecutive year of record revenues, with US$5.6 million in the fourth quarter

being the highest in the history of the Company. This continued revenue growth, which will be paired

with reduced costs in 2024, will drive expanded margins and enable the Company to deploy more

capital without dilution moving forwards and sensibly consider the prospect of reducing debt and

initiating a dividend.

We also built out our exploration and development royalty pipeline in 2023 more than any other year

with the addition of royalties in Tier 1 jurisdictions over the formerly operating Cactus copper mine,

Pickle Crow gold mine and Hope Brook gold mine amongst others. The disciplined approach we have

taken to building out our revenue base puts the Company in the strongest financial position we have

been in at a time of capital scarcity and depressed valuations in the mining industry. To be able to

invest counter-cyclically while minimising shareholder dilution has been a long-term goal of the

Company and we believe we will continue to be able to deliver shareholder value through 2024 and

2025."

Revenue

The preliminary adjusted revenue is based on sales volume of approximately 9,070 attributable gold

equivalent ounces

1

("

GEOs

") from royalty contracts in 2023, up approximately 56% from 5,834 GEOs

from 2022. This is above the top end of the Company's guidance of 8,200 - 9,000 GEOs.

For Q4 2023, the preliminary adjusted revenue is based on sales volume of approximately 2,800 GEOs,

up approximately 54% from 1,621 GEOs in Q4 2022.

The increased revenue is primarily due to a full year of attributable royalty revenue from the Company's

Caserones royalty and an increase in production from the Bonikro royalty.

Royalty revenues are at zero cash cost. These unaudited results should be read in conjunction with the

Company's audited financial statements for the year ended December 31, 2023, as and when released.

2024 Outlook

The Company is currently finalizing 2024 guidance from information provided by its operating partners.

The Company expects to increase guidance compared to 2023, predominantly based on revenue

growth from its Bonikro and Diba royalties.

On behalf of Elemental Altus Royalties Corp.

Frederick Bell

CEO and Director

Corporate & Media Inquiries:

Tel: +1 604 243 6511 (ext. 2700)

Email:

[email protected]

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

www.discoverygroup.ca

or contact 604-653-9464.

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

About Elemental Altus Royalties Corp.

Elemental Altus is a revenue 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, as well as generating royalties on new discoveries. 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.

Neither the TSX Venture Exchange (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. The appointment of the new directors to the Board is subject to the approval of the TSX-V.

Notes

Non-IFRS Measures

The Company has included certain performance measures which are not in accordance with

International Financial Reporting Standards ("

IFRS

"). Non-IFRS measures 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.

1

These figures have not been audited and are subject to change. As the Company has not yet finished its year-end annual close procedures, and

the audit of the Company's 2023 financial statements is not complete, the anticipated financial information presented in this press release is

preliminary, subject to final year-end closing adjustments, and may change materially. The information presented above has not been audited by the

Company's independent accountants, should not be considered a substitute for audited financial statements, and should not be regarded as a

representation by the Company as to the actual financial results. Financial forecasts herein constitute future-oriented financial information and are

subject to the same risks and uncertainties as described below under the heading "Cautionary note regarding forward-looking statements".

Elemental has included certain performance measures in this press release that do not have any

standardized meaning prescribed by IFRS. The Company's royalty revenue is converted to an

attributable gold equivalent ounce, or GEO, basis by dividing the royalty revenue received in a period by

the average gold price for the same respective period. 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 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 and maybe subject to uncertainty. There

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

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's 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's 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 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 and may be subject to uncertainty. There can be no assurance

that such information is complete or accurate.

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 regarding the

Company strengthening its position and the ability to pursue and effect opportunities to grow the

Company, the ability of the Company to identify the best opportunities in an efficient manner, and the

Company's ability to add value for shareholders. 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 the Company for the year ended

December 31, 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/200295