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ELE.TO ·

Elemental Altus Royalties Announces Record First Quarter Revenue

Corporate Updates

Elemental Altus Royalties Announces Record

First Quarter Revenue

Vancouver, British Columbia--(Newsfile Corp. - May 21, 2024) - Elemental Altus Royalties Corp. (TSXV:

ELE) (OTCQX: ELEMF) ("

Elemental Altus

" or the "

Company

") announces its operating and financial

results for the three months ended March 31, 2024.

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

and Analysis for the three months ended March 31, 2024, available on SEDAR+ (

www.sedarplus.ca

)

and the Company's website (

www.elementalaltus.com

). All amounts are in U.S. dollars unless otherwise

indicated.

Highlights

Royalty revenue of US$3.3 million and adjusted revenue

1

of US$4.7 million, up 24% on Q1 2023

Attributable Gold Equivalent Ounces

1

("

GEOs

") of 2,283 ounces, up 13% on Q1 2023

Operating Cash Flow plus Caserones dividends of US$1.2 million, compared with a loss in Q1

2023 and expected to grow through 2024 as margins increase

Adjusted EBITDA

1

of US$3.2 million, up 42% on Q1 2023

2024 Outlook

Diba remains on track to be the Company's newest producing gold royalty. Allied Gold Corp (TSX:

AAUC) ("Allied") have announced that mining is expected to commence in Q2 2024

Elemental Altus on course to meet guidance of 10,000 to 11,700 GEOs as production increases

over the year. This guidance represents at its midpoint a 19% increase on 2023 and provides top-

line exposure to gold and copper prices

Repaid US$5 million debt in Q1 2024, leaving US$25 million undrawn on the credit facility and with

approximately US$9 million cash on quarter end prior to Q1 royalty receipts. The Company intends

to continue to reduce the amount drawn on the credit facility while maintaining financial flexibility to

make new acquisitions

Falling G&A expenditure and significant expected cash flow generation following merger synergies

and asset sales, which are also expected to generate milestone payments placing the company in

a position to generate material cash flow

Frederick Bell, CEO of Elemental Altus, commented:

"With increasing revenue and expanding margins over the course of 2024, we expect to generate

significant free cash flow to invest into new opportunities. The Diba royalty is on track to commence

mining in Q2 and has the potential to be a material long-life royalty for the company based on the

exploration potential once it is in production. We also added optionality at the other end of the

spectrum post quarter with a royalty over a Rio Tinto operated lithium project in Rwanda, where we

expect to see significant news flow over the course of 2024 and which will complement our existing

gold exposure in Egypt with In2Metals who are actively exploring the licence package.

Elemental Altus, through its peer leading revenue-generating portfolio, continues to provide some of

the best exposure to commodity prices, specifically gold and copper, both of which have performed

significantly above the Company's 2024 guidance assumptions of US$2,000/oz gold and US$3.90/lb

copper year to date. The start of Q2 2024 has seen both commodities hit near all-time highs which is

expected to drive financial outperformance over the coming year."

Q1 2024 Financial Highlights

The following table sets forth selected financial information for the three months ended March 31, 2024.

Royalty revenues are at zero cash cost.

Three months ended March 31,

2024

2023

$'000

$'000

Total Revenue

3,327

2,806

Adjusted Revenue*

4,747

3,827

Adjusted Cash Flows from operations*

1,170

(68

)

Total net (loss)

(1,014

)

(1,916

)

Adjusted EBITDA*

3,199

2,253

2024

2023

GEO

GEO

Total attributable Gold Equivalent Ounces*

2,283

2,016

* See the "Non-IFRS Measures" section of this news release

Asset Update

Diba

Allied have announced that mining is on track to commence at Diba in Q2 2024 following construction of

a haul road and declaration of a maiden Mineral Reserve of 280,000 ounces at a grade of 1.43g/t Au.

The Company has an initial 3% NSR royalty at Diba that reduces to 2% after a production hurdle.

Alongside rapid progress in bringing the deposit to development, Allied's ability to expand the resource

in parallel demonstrates the potential upside of the Company's royalty, which sits along strike from a Tier

1 deposit in Sadiola and has significant exploration potential.

Bonikro

Royalty attributable sales in Q1 2024 were 21,407 ounces, a significant increase from 4,471 ounces in

Q1 2023 due to the majority of production being sourced from the royalty area. Allied has indicated that

Bonikro production will be weighted towards the second half of the year, further improving the near-term

outlook.

Laverton

Focus Minerals ("Focus") (ASX: FML) have announced increases in Resources at a number of higher

grade open pit deposits at the Laverton Gold Project, including some of those covered by Elemental

Altus's royalty. Focus plans to update their 2021 Stage 1 Prefeasibility Study for open pit production,

reflecting increased Resources and improved gold pricing.

Corporate Update

Debt Repayment

On March 21, 2024, the Company made a repayment of $5 million of its credit facility, reducing the

borrowing balance for the Company to $25 million and the unutilized amount of the credit facility to $15

million, plus another US$10 million available under certain conditions.

Share Sales

On 27 February 2024, the Company sold its initial Firefly Metals Ltd shares that it has received as part of

the Ming gold stream disposal for US$2.3 million.

On March 27, 2024, the Company sold its entire shareholding interest in Canyon Resources Limited for

US$1.2 million. The company received the cash payment post period end on April 4, 2024.

Royalty Acquisitions

Subsequent to quarter end, the Company also acquired a 1.25% - 1.40% NSR royalty on the HCK

Lithium Project in the Republic of Rwanda, with Rio Tinto Mining and Exploration Limited having the

licence to operate. The royalty serves as repayment for the Company's US$0.2 million receivable

balance from Aterian Plc.

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 604-653-9464.

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 and cash flow from operating activities

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.

Adjusted depletion, adjusted tax expense and adjusted cash flow from operating activities are non-IFRS

measures which include depletion, tax and dividends from the Caserones royalty asset in line with the

recognition of adjusted revenue as described above.

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.

On behalf of Elemental Altus Royalties Corp.

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

December 31, 2023. 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/209940