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ELE.TO ·

Elemental Altus Royalties Announces Record Year to Date Revenue

Corporate Updates

Elemental Altus Royalties Announces Record

Year to Date Revenue

Vancouver, British Columbia--(Newsfile Corp. - November 23, 2023) - Elemental Altus Royalties Corp.

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

Elemental Altus

" or "

the

Company

") announces its operating and

financial results for the quarter ended September 30, 2023. For complete details please refer to the

Financial Statements and associated Management Discussion and Analysis ("

MD&A

") for the three and

nine months ended September 30, 2023, which can be found on the SEDAR+ website

(

www.sedarplus.ca

) or the Company's website (

www.elementalaltus.com

).

Frederick Bell, CEO of Elemental Altus, commented:

"The third quarter of 2023 has seen the announcement of three new royalty acquisitions alongside the

creation of nine gold royalties through the sale of our in-house generated projects in Egypt, Mali and

Ethiopia. The Cactus copper royalty acquisition in the USA adds a high-quality long-life asset to the

portfolio that fits well into our development portfolio, while the increase to the Caserones copper

royalty in Chile is in line with our strategy to maintain our exposure to high-quality producing assets.

The announced transactions on the royalty generation front give us substantial upside through a

combination of cash payments and continuing equity exposure with our partners Allied Gold,

In2Metals and ANS Exploration.

In terms of continued revenue growth, we expect our Bonikro gold royalty in Côte d'Ivoire to materially

ramp up in the coming quarters and represent the majority of production for the mine in the coming

years. The Diba gold royalty is expected to be fast-tracked into production at the adjacent Sadiola

mine in H1 2024 by Allied Gold and likewise represent a material new source of royalty revenue. The

combination of increasing royalty revenue in 2024 alongside reduced G&A and generative

expenditure should put the Company in a very strong position to continue to take advantage of

accretive royalty acquisition opportunities going forward."

Year to September 30, 2023 Highlights:

Record Revenue of US$7.8 million (increase of 10% vs 2022) and Adjusted Revenue of US$12.2

million (increase of 58% vs 2022), inclusive of Caserones royalty revenue

Record Gold Equivalent Ounces ("

GEOs

") of 6,187oz (increase of 47% vs 2022)

Record Adjusted EBITDA of US$7.8 million (increase of 41% vs 2022)

Q3 2023 Highlights:

Revenue of US$2.4 million and Adjusted Revenue of US$3.7 million, inclusive of Caserones

royalty revenue

GEOs of 1,886oz

Adjusted EBITDA of US$2.2 million

US$2.0 million Cash from Operations plus distributions from associates, inclusive of Caserones

royalty revenue

Royalty Portfolio Highlights and Key Developments:

The Company announced the acquisition of a 0.68% Net Smelter Return ("

NSR

") royalty on the

Cactus Copper Project, which is 100% owned by Arizona Sonoran Copper Company Inc

("

ASCU

") and a 0.5% gross revenue royalty on the Nyanga Copper-Nickel Project in Gabon, which

is 100% owned by Armada Metals Limited from RCF Opportunities Fund L.P.

During the Quarter, the Company increased its existing NSR royalty on the operating Caserones

mine from private third-party vendors. The Company's total effective NSR interest is now 0.473%

The Company announced the sale of the Diba and Lakanfla gold projects in western Mali to Allied

Gold ML Corp ("

Allied

"). The projects are contiguous with the Sadiola Large Scale Gold Mining

licence that is owned and operated by Allied and the Company is expecting near term royalty

revenue. The consideration for the sale was an uncapped 3.0% NSR royalty on the first 226,000

ounces of gold produced from a defined deposit and 2.0% NSR on all future production in excess

of 226,000 ounces. A cash payment of US$1 million was also paid on closing and up to US$5

million in cash is payable in deferred production based milestones

The Company completed the sale of an 80.1% interest in Akh Gold to In2Metals Explorer S.à r.l. in

return for upfront and deferred cash, a US$10 million expenditure commitment and a 1.5% NSR

royalty on its Egyptian exploration licences

The Company agreed the sale of its Daro and Zager licences in Ethiopia to Canadian

incorporated ANS Exploration Corp for US$0.2 million cash over 5 quarters, up to US$1 million in

milestone payments, 2.5% NSR royalties with a 5 year buy-back option on up to 1% of the royalties

for US$1.5 million each, and a retained equity interest

Operating Asset Highlights

The following table summarizes the Company's revenue from royalty interests during the three and nine

months ended September 30, 2023 and 2022. Adjusted revenue also includes accrued royalty revenue

from equity investments for the same periods (see Non-IFRS Measures).

Three months ended

September 30,

Nine months ended

September 30,

2023

$'000

2022

$'000

2023

$'000

2022

$'000

Revenue from

royalties

Amancaya

159

224

608

722

Ballarat

-

147

214

147

Bonikro

290

32

556

32

Karlawinda

1,019

948

3,459

3,309

Kwale

-

44

-

250

Mercedes

178

137

610

137

Mulgarrie

8

-

22

-

Mount Pleasant

36

51

224

257

SKO

51

35

202

35

Wahgnion

637

494

1,889

1,500

Total revenue

2,378

2,789

7,784

7,066

Royalty revenue from

equity investments

Caserones

1,274

656

4,422

656

Adjusted revenue

1

3,652

3,445

12,206

7,722

The following table summarizes the Company's GEOs from royalty interests during the three and nine

months ended September 30, 2023 and 2022.

Three months ended

September 30,

Nine months ended

September 30,

2023

GEO

2022

GEO

2023

GEO

2022

GEO

Amancaya

82

130

307

395

Ballarat

-

85

108

85

Bonikro

150

18

284

18

Karlawinda

526

548

1,753

1,812

Kwale

-

25

-

135

Mercedes

92

79

309

79

Mulgarrie

4

-

11

-

Mount Pleasant

18

29

113

140

SKO

26

20

102

20

Wahgnion

329

286

958

822

Ming

-

327

-

327

Caserones

658

380

2,241

380

Total GEOs

1

1,886

1,927

6,187

4,213

(1)

See Non-IFRS Measures.

At current gold prices, Elemental Altus expects to receive Adjusted Revenue for 2023 of US$16.1 million

to US$17.7 million, approximately in line with previous Adjusted Revenue guidance of US$16.2 million to

US$18.4 million. This equates to approximately 8,200 to 9,000 GEOs, a decrease from the previous

guidance of 9,000 to 10,200 GEOs due to lower copper prices relative to gold, a slower than expected

ramp up from the Company's royalty at Bonikro that is expected to contribute materially in 2024, and

revised guidance from the Company's operators at Ballarat, Mercedes and Amancaya.

Additionally, Elemental received US$1 million during the Quarter through the transaction with In2Metals

in Egypt and subsequent to the Quarter received US$1 million from the sale of the Diba project.

Additional milestone payments are expected in 2024.

Quarterly changes to revenue received by Elemental Altus are driven primarily by fluctuations in

production at the underlying mines, the timing of sales, changes in the price of commodities and assets

being advanced to production.

Karlawinda Gold Mine, Australia

The Company owns a 2% NSR royalty on the Karlawinda Gold Project

Q3 2023 gold production from Karlawinda was 29,700 ounces (Q2 2023: 28,859 ounces) in line

with their FY-2024 guidance range of 115,000 - 125,000 ounces

On July 27, 2023, Capricorn Metals Ltd (ASX:CMM) ("

Capricorn

") declared an updated JORC

2012 compliant Ore Reserve and Mineral Resource update featuring an initial Resource for

Karlawinda Gold Project East ("

KGP East

"), including an Indicated Resource of 1.3Mt @ 0.8g/t Au

for 33koz of contained gold. While not yet material, the Resource area includes the Berwick and

Muirfield deposits, which are entirely covered by Elemental Altus' royalty, and is evidence of further

satellite Resources proximal to the existing Karlawinda processing plant. Capricorn notes that

drilling in late 2023 is planned with the aim of bringing KGP East into Reserves as a satellite pit

In the same update, Capricorn announced their plans to commence a follow-up aircore drill

program at the Vedas prospect, wholly covered by Elemental Altus' royalty. The results from the

planned drilling and previously outlined drilling during the June quarter are expected to form part of

an initial Resource on the prospect in due course

Caserones Copper Mine, Chile

The Company owns a 0.473% NSR royalty on Caserones

The Company accrued adjusted royalty revenue of $1.27 million (before tax) using an estimate

from Lundin Mining Corp's (TSX:LUN) ("

Lundin Mining

") published production and received a

dividend of US$1.1 million relating to Q2 2023 sales

Subsequent to the period end, Lundin Mining announced an increase in 2023 guidance for

Caserones to 65,000-69,000t of copper, reflecting strong performance during the year. Lundin

Mining also announced that an initial 10,000m drilling program had begun at Caserones, the

largest since the commercial production began in 2013. The drill program is set to target multiple

near-mine and regional targets within the 170km

2

license area, with all priority drill targets within

Elemental Altus' royalty area

Wahgnion Gold Mine, Burkina Faso

The Company owns a 1% NSR royalty on Wahgnion

Q3 2023 gold sales were 35,063 ounces (Q2 2023: 31,455 ounces)

Production is expected to be weighted towards the second half of the year as an increasing

proportion of ore is sourced from the higher-grade Samavogo and Stinger pits

The strip ratio was expected to reduce over the course of 2023 alongside this transition

Bonikro

Gold Mine, Cote d'Ivoire

The Company owns an NSR royalty on a portion of Allied Gold Corp's (TSX:AAUC) open pit

Bonikro gold mine called Pushback 5. At a gold price above $1,450, the NSR royalty is at an

effective rate of 2.25%

Mining volumes are continuing to increase from Pushback 5 as it becomes the mainstay of

production at Bonikro going forwards and the Company expects a materially increased revenue

contribution over the coming months

Cactus Copper Project, USA

During the quarter, the Company acquired a 0.68% NSR royalty which covers the majority of the

combined Cactus project area and Resource

On October 16, 2023, ASCU announced an updated Mineral Resource Estimate at Cactus,

including:

Measured and Indicated Resource of 445.7 million short tons at a grade of 0.589% total

copper ("

CuT

") for 5.17 billion pounds of copper

Inferred Resource of 223.8 million short tons at a grade of 0.472% CuT for 2.21 billion

pounds of copper

ASCU confirmed that the updated Resource will be used to support the upcoming Pre-Feasibility

Study ("

PFS

") which remains on track and on budget for release Q1 2024. The PFS is expected to

outline a 30-year operation targeting average production of 45-50 thousand short tons of copper

per year

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 cash 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.

Qualified Person

Steven Poulton, Executive Chairman 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

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.

Elemental Altus 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 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 maybe subject to uncertainty.

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

Royalty revenue is received at zero cost.

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.

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 Company's ability to deliver a materially increased revenue profile, 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 the Company 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/188551