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ELR.TO ·

Eastern Platinum Limited Reports Results FOR the Second Quarter of 2024

Financials

1080 - 1188 West Georgia St.

Vancouver, BC Canada V6E 4A2

NEWS RELEASE

EASTERN PLATINUM LIMITED REPORTS RESULTS FOR THE SECOND QUARTER

OF 2024

Vancouver, British Columbia, August 13, 2024 – Eastern Platinum Limited (TSX: ELR)(JSE: EPS)

(“Eastplats” or the “ Company”) is pleased to report that it has filed its condensed interim

consolidated financial statements for the three and six months ended June 30 , 2024 and the

corresponding management’s discussion and analysis (“MD&A”). Below is a summary of the

Company’s financial results for the second quarter of 2024 (“Q2 2024”) and for the six months

ended June 30, 2024 (“YTD 2024”) in comparison to the same respective period in in 2023 (“Q2

2023” and “YTD 2023”) (all amounts in USD unless specified):

• Revenue for Q2 2024 decreased to $18.8 million (Q2 2023 - $36.6 million), representing

a $17.8 million or 48.6% decrease. Revenue for YTD 2024 decreased to $34.5 million (YTD

2023 - $54.7 million), representing a $20.2 million or 36.9% decrease.

• Mine operating income decreased by $8.9 million (or -66.9%) to $4.4 million in Q2 2024

(Q2 2023 - $13.3 million) as gross margin declined to 23.6% in Q2 2024 from 36.2% in Q2

2023. Mine operating income in YTD 2024 decreased by $7. 1 million (or -42.3%) to $9.7

million (YTD 2023 - $16.8 million), resulting from a reduced gross margin of 28.2% in YTD

2024 from 30.7% in YTD 2023.

• Operating income was $1.6 million in Q2 2024 compared to $10.4 million in Q2 2023.

Operating income was $1.6 million in YTD 2024 compared to $12.2 million in YTD 2023.

• Net income attributable to equity shareholders was $3.5 million ($0.02 earnings per share)

in Q2 202 4 versus net income attributable to equity shareholders of $ 7.7 million ($0.04

earnings per share) in Q2 202 3. The decrease in Q2 202 4 net income was largely

attributable to lower chrome sales in the quarter offset by a decrease in finance costs and

a foreign exchange gain in the period due to the strengthening of the South African Rand.

• Net income attributable to equity shareholders was $2.6 million ($0.01 earnings per share)

in YTD 202 4 compared to net income attributable to equity shareholders of $ 7.3 million

($0.05 earnings per share) in YTD 2023. The decrease of YTD 2024 net income was mainly

attributable to lower gross margins earned on year -to-date chrome sales offset by a

decrease in finance costs.

• The Company had a working capital deficit (current assets less current liabilities) of $17.0

million as at June 30, 2024 (December 31, 2023 – working capital deficit of $15.5 million)

and short-term cash resources of $1 7.4 million (consisting of cash, cash equivalents and

short-term investments) (December 31, 2023 – $21.3 million).

Wanjin Yang, Chief Executive Officer and President of Eastplats commented, “ We continue to

focus our efforts on ramping up production in the Zandfontein underground section at the

Crocodile River Mine and expect to process the run-of-mine ore soon. We are all working hard to

improve chrome recoveries from the remaining tailings resource.”

Operations

The Company derived revenue from the processing of PGM and chrome concentrates at the

Crocodile River Mine (“ CRM”). Eastplats’ majority of revenue (approximately 96% and 95% for

Q2 2024 and YTD 2024, respectively) is from chrome concentrate sales to third parties.

Summary of chrome production for the three and six months ended June 30, 2024 and 2023:

Q2 2024 Q2 2023 YTD 2024 YTD 2023

Total Tailings Feed (Tons) 281,867 615,060 667,166 1,247,014

Average grade Cr

concentrate 38.4% 39.0% 38.5% 38.8%

Tons of Cr concentrate 72,305 127,122 152,187 274,221

The Company continues the tailings storage facility (“TSF”) wall building program, utilizing waste

rock and paddocking, to raise the wall to facilitate continued depositing of reprocessed tailings.

The reprocessing of the original CRM tailings (the “ Retreatment Project ”) is expected to be

completed by the end of 2024.

Summary of PGM production for the three and six months ended June 30, 2024 and 2023:

Q2 2024 Q2 2023 YTD 2024 YTD 2023

Tons of PGM concentrate 808 959 1,753 2,115

PGM ounces produced

(6E)* 1,060 1,973 2,548 4,108

*PGM 6E ounces are estimates until final exchanges and umpire results have been concluded, which can take up to

three months

Year-over-year production decreased between Q2 2023 and Q2 2024 due to inclement weather

and operational challenges incurred in the current period, as lower grade sections of the TSF,

containing vegetation and other impediments, were being processed.

As the end of the Retreatment Project approaches, Eastplats continues underground blasting

activities at the CRM and started to raise and stockpile run-of-mine (“ROM”) ore at the surface for

processing. The commissioning of the processing plant is expected to be completed by the end

of August or early September of 2024, which will mitigate revenue decreases at the CRM. At the

normalized run rate, this soft restart phase is expected to produce 40,000 tons of ROM ore per

month for processing by the end of 2024. The next phase will see operations ramp up to 70,000

tons of ROM ore for processing by the end of 2025, operating at a steady state rate of 70,000 to

80,000 tons monthly by 2026.

Prior Period Restatement of Comparatives

Certain 2023 comparative numbers in the condensed interim consolidated financial statements

and corresponding MD&A have been restated to show the impact of an error that was identified

and reported during the 2023 year end process, as discussed below.

As discussed in the previous news release of May 3, 2024, i n connection with the preparation of

the Company’s consolidated financial statements for the year ended December 31, 2023, an error

was identified in the recognition of revenue related to a chrome concentrate sales transaction in

the fourth quarter of 2 022 which impacted the Company’s previously filed audited consolidated

financial statements for the year ended December 31, 2022 and its unaudited condensed interim

consolidated financial statements up to and including the three and nine months ended

September 30, 2023.

A sales transaction that was included in deferred revenue at the end of 2022 and recognized as

revenue in the first quarter of 2023 should have been recognized in the fourth quarter of 2022

based on the fact that the Company had met all of its required performance obligations at the

time, as supported by the underlying contract and bill of lading. Previously reported revenue for

the first quarter of 2023 was overstated by $4.0 million, with associated adjustments in production

costs, accumulated other comprehensive loss and deficit. These adjustments carried forward into

the year -to-date figures reported as comparatives in the Company’s quarterly financial

statements.

The following table presents the effects of the restatement on the individual line items within the

Company’s unaudited Condensed Interim Consolidated Statement of Income (Loss), Condensed

Interim Statement of Comprehensive Income (Loss) and Condensed Inte rim Statement of

Financial Position, expressed in thousands of U.S. dollars, except for per share amounts. The re

was no impact on cash flows.

Six months ended June 30, 2023

As previously

reported Adjustment

As restated

and

reported in

the interim

financial

statements

$ $ $

Revenue 58,694 (4,021) 54,673

Production costs (36,820) 2,324 (34,496)

Mine operating income (loss) 18,493 (1,697) 16,796

Operating income (loss) 13,898 (1,697) 12,201

Net income (loss) for the period 8,999 (1,697) 7,302

Net income (loss) attributable to equity

shareholders of the Company 9,007 (1,697) 7,310

Earnings (loss) per share, basic and diluted 0.06 (0.01) 0.05

Comprehensive income (loss) for the period 1,211 (1,766) (555)

As at June 30, 2023

As previously

reported Adjustment

As restated

and

reported in

the interim

financial

statements

$ $ $

Accumulated other comprehensive loss (325,586) (13) (325,599)

Deficit (843,237) 13 (843,224)

The Company’s audited consolidated financial statements for the year ended December 31, 2023

reflected these changes. The unaudited interim consolidated financial statements and related

financial information for the affected period contained in the Company’s unaudited interim filings

prior to May 13, 2024 should no longer be relied upon.

The Company has a primary listing on the Toronto Stock Exchange and a secondary listing on the

JSE Limited.

The Company has filed the following documents, under the Company’s profile on SEDAR+ at

www.sedarplus.ca:

• Condensed interim consolidated financial statements for the three and six months ended

June 30, 2024; and

• Management’s discussion and analysis for the three and six months ended June 30, 2024.

The condensed interim consolidated financial statements for the three and six months ended June

30, 2024 are available for download at https://www.eastplats.com/investors/quarterly-

reports/F2024/ and are also available on the JSE’s website at:

https://senspdf.jse.co.za/documents/2024/JSE/ISSE/EPS/Q224.pdf.

About Eastern Platinum Limited

Eastplats owns directly and indirectly a number of platinum group metals (“ PGM”) and chrome

assets in the Republic of South Africa. All of the Company’s properties are situated on the western

limb (Crocodile River Mine) and eastern limb (Kennedy’s Vale, Spitzkop, Mareesburg) of the

Bushveld Complex, the geological environment that hosts approximately 80% of the world’s PGM-

bearing ore.

Operations at the Crocodile River Mine currently include re -mining and processing its tailings

resource from the Barplats Zandfontein tailings dam and mining and processing ore from the

Zandfontein underground section to both produce PGM and chrome concentrates.

For further information, please contact:

EASTERN PLATINUM LIMITED

Wylie Hui, Chief Financial Officer and Corporate Secretary

[email protected] (email)

(604) 568-8200 (phone)

Cautionary Statement Regarding Forward-Looking Information

This news release contains “forward -looking statements” or “forward -looking information” (collectively

referred to herein as “forward-looking statements”) within the meaning of applicable securities legislation.

Such forward -looking statements include, without limitation, forecasts, estimates, expectations and

objectives for future operations that are subject to a number of assumptions, risks and uncertainties, many

of which are beyond the control of the Company. Forward-looking statements are statements that are not

historical facts and are generally, but not always, identified by the words “will ,” “plan,” “intends,” “may,”

“could,” “expects,” “anticipates” and similar expressions. Further disclosure of the risks and uncertainties

facing the Company and other forward -looking statements are discussed in the Company’s most recent

Annual Information Form available under the Company’s profile on www.sedarplus.ca.

In particular, this press release contains, without limitation, forward -looking statements pertaining to :

completion of the original CRM tailings, timing of the completion of the commissioning of the processing

plant, mitigation of revenue decreases at the CRM, the monthly ROM ore tonnage ramp up at the

Zandfontein underground operations, and timing of expected monthly production rates of ROM ore. These

forward-looking statements are based on assumptions made by and information currently available to the

Company. Although management considers these assumptions to be reasonable based on information

currently available to it, they may prove to be incorrect. By their very nature, forward -looking statements

involve inherent risks and uncertainties and readers are cautioned not to place undue reliance on these

statements as a number of factors could cause actual results to differ materially from the beliefs, plans,

objectives, expectations, estimates and intentions expressed in such forward -looking statements. T hese

factors include, but are not limited to, unanticipated problems that may arise in the Company’s production

processes, commodity prices, lower than expected grades and quantities of resources, need for additional

funding and availability of such additi onal funding on acceptable terms, economic conditions, currency

fluctuations, competition and regulations, legal proceedings and risks related to operations in foreign

countries.

All forward-looking statements in this news release are expressly qualified in their entirety by this cautionary

statement, the “ Cautionary Statement on Forward -Looking Information ” section contained in the

Company’s most recent Management’s Discussion and Analysis available under the Company’s profile on

www.sedarplus.ca. The forward-looking statements in this news release are made as of the date they are

given and, except as required by applicable securities laws, the Company disclaims any intention or

obligation, and does not undertake, to update or revise any forward-looking statements, whether as a result

of new information, future events or otherwise.

No stock exchange, securities commission or other regulatory authority has

approved or disapproved the information contained herein.