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Fortuna reports consolidated financial results for full year 2018

Financials

Fortuna reports consolidated financial results for full year 2018

(All amounts expressed in US dollars, unless otherwise stated)

Vancouver, March 13, 2019: Fortuna Silver Mines Inc. (NYSE: FSM) (TSX: FVI) today reported full year

2018 net income of $34.0 million, adjusted net income of $ 38.4 million, and adjusted EBITDA of $113.9

million.

Jorge A. Ganoza, President and CEO, commented, “In 2018 we had strong financial results with free

cash-flow generation from ongoing operations of $55 million and adjusted net income of $ 38.4 million.

Our strong results in the year, in spite of a weaker price environment in the second semester, speak for

our commitment to efficient operations and the strength of our assets.” Mr. Ganoza added, “Our capital

investment plans and working capital requirements during the Lindero construction in Argentina are

adequately funded from available liquidity and free cash flow from our mines.”

Full Year 2018 Highlights

• Sales of $263.3 million, compared to $268.1 million in 2017

• Net income of $34.0 million, compared to $66.3 million in 2017

• Adjusted net income1 of $38.4 million, compared to $48.7 million in 2017

• Adjusted EBITDA1 of $113.9 million, compared to $122.0 million in 2017

• Free cash flow from ongoing operations1 of $55.2 million

• Cash position, including short-term investments as at December 31, 2018 was $163.3 million

• Credit facility expanded to $150.0 million with $80.0 million undrawn

• Silver and gold production of 8,890,943 ounces and 54,210 ounces, respectively

• AISC2 per silver equivalent ounce of payable silver was $10.6

Fourth Quarter 2018 Highlights

• Sales of $59.6 million, compared to $75.4 million in 2017

• Net income of $2.2 million, compared to $34.1 million in 2017

• Adjusted net income1 of $4.4 million, compared to $12.3 million in 2017

• Adjusted EBITDA1 of $22.7 million, compared to $34.9 million in 2017

• Free cash flow from ongoing operations1 of $11.8 million

• Silver and gold production of 1,937,703 ounces and 12,070 ounces, respectively

• AISC2 per silver equivalent ounce of payable silver was $12.2

Notes:

1. Refer to Non-GAAP Financial Measures

2. AISC oz Ag Eq calculated at realized metal prices of $1,273/oz Au, $15.7/oz Ag, $1.0/lb Pb, and $1.3/lb Zn

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2018 Year-End and Fourth Quarter 2018 Consolidated Results

Fourth Quarter 2018 Results

Sales for the three months ended December 31, 2018 were $59.6 million, a $15.8 million decrease from

the $75.4 million reported in 2017. The decrease in sales was due to lower sales volume in silver and

gold of 13% and 18% and a decline in metal prices for silver, lead , and zinc of 13%, 21% , and 19%,

respectively.

Net income for the three months ended December 31, 2018 was $2.2 million or $0.01 per share

compared to $34.1 million or $0.21 per share in the same period of 2017, which included a $31.1 million

(after-tax: $21.9 million) impairment reversal. The main items affecting the comparability of results in

the quarter were the impairment reversal in 2017 and $3.9 million of foreign exchange losses in 2018

related to the Lindero project construction.

Adjusted net income for the three months ended December 31, 2018 was $4.4 million compared to

$12.3 million reported in the same period of 2017. The decrease in adjusted net income was due mainly

to lower sales at both San Jose and Caylloma. Higher production costs in the quarter were partially

offset by lower share -based payment charges and a realized gain in commodity derivative instruments

of $0.9 million compared to a loss of $1.5 million in 2017.

Adjusted EBITDA for the three months ended December 31, 2018 was $22.7 million compared to $34. 9

million in the comparable period in 2017. The decrease in adjusted EBITDA was due primarily to lower

Consolidated Metrics Q4 2018 Q4 2017 YTD 2018 YTD 2017

Sales $ 59.6 $ 75.4 $ 263.3 $ 268.1

Mine operating income 17.3 35.2 96.6 109.6

Operating income 6.3 57.7 61.6 110.3

Net income 2.2 34.1 34.0 66.3

Earnings per share (basic) 0.01 0.21 0.21 0.42

Earnings per share (diluted) 0.01 0.21 0.21 0.42

Adjusted net income1 4.4 12.3 38.4 48.7

Adjusted EBITDA1 22.7 34.9 113.9 122.0

Cash provided by operating activities 19.3 29.0 83.5 70.2

Free cash flow1 (26.7) 14.5 (52.4) 24.5

Free cash flow from ongoing operations1 11.8 19.2 55.2 37.1

Capex

Sustaining 9.4 8.0 24.0 28.0

Non-sustaining 1.2 - 3.3 -

Lindero 39.4 3.1 80.0 11.4

Brownfields 1.6 2.2 8.6 10.1

Dec 31, 2018 Dec 31, 2017

$ 163.3 $ 212.6

Notes:

1. Refer to Non-GAAP Financial Measures.

Certain comparative figures have been reclassified to conform to the current year's presentation

Financial (Expressed in $ millions except per share information)

Cash, cash equivalents, and short-term investments

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sales. Higher production costs were partially offset by the same items discussed above in adjusted net

income.

Net c ash provided by operating activities for the three months ended December 31, 2018 was $19.3

million compared to $29.0 million reported in 2017 . Free cash flow from ongoing operations for the

three months ended December 31, 2018 was $11.8 million compared to $19.2 million reported in 2017.

Annual Results

Sales for the year ended December 31, 2018 were $263.3 million, a decrease of $4.8 million over the

$268.1 million reported in 2017. The decrease in sales was due mainly to an 8% decline in the realized

silver price and was partially offset by a 5% increase in silver sales volume and lower treatment charges.

Net income for the year ended December 31, 2018 was $34.0 million compared to $66.3 million

reported in 2017, which included a $31.1 million (after- tax: $21.9 million) impairment reversal. The

main items affecting the comparability of results were the impairment reversal in 2017 and $3.9 million

of foreign exchange losses in 2018 related to the Lindero project construction.

Adjusted net income for the year ended December 31, 2018 decreased $10.3 million to $38.4 million

from $48.7 million in 2017. The decrease in adjusted net income was due to a combination of lower

sales, higher production costs, and higher depletion at Caylloma of $3.1 million related to the reversal of

the impairment in 2017. Other items of variance in the year- over-year comparison were higher ge neral

and administrative expenses of $1.3 million and a realized gain in commodity derivative instruments of

$0.4 million compared to a loss of $1.6 million in 2017.

Adjusted EBITDA for the year ended December 31, 2018 was $113.9 million compared to $122.0 million

reported in 2017. The decrease in adjusted EBITDA was due to a combination of lower sales and higher

production costs.

Net c ash provided by operating activities for the year ended December 31, 2018 was $83.5 million

compared to $70.2 million reported in 2017. Free cash flow from ongoing operations increased $18.1

million to $55.2 million due primarily to negative changes in working capital items in 2017.

Capital Resources and Liquidity

At December 31, 2018, the Company had cash, cash equivalents, and short -term investments of $163.3

million (December 31, 2017 – $212.6 million). In December 2018, the Company expanded its existing

credit facility from $120 .0 million to $150 .0 million of which $80 .0 million remain s undrawn. Total

liquidity available to the Company as of the 2018 year -end was $243 .3 million, which along with free

cash flow from ongoing operations will provide sufficient liquidity to meet our funding needs during the

construction of the Lindero project.

Lindero Project (“Project”)

Construction at the Lindero open pit heap leach gold mine located in Salta Province Argentina is well

underway, and the overall Project is 4 0% complete. Approximately 91 % of direct capital costs have

been committed. Construction spending for the year totaled $12 2.9 million comprising of $80.0 million

on construction expenditures, of which $18.9 million w ere unpaid as at December 31, 2018, and $4 2.9

million in deposits on equipment and advances to contractors.

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Total construction capital costs are forecast to increase up to $295 .0 million or 20% over initial capital

guidance (see Fortuna news release s dated February 20, 2019 and September 21, 2017 and the

technical report entitled “ Fortuna Silver Mines Inc.: Lindero Property, Salta Province, Argentina” , dated

effective October 31, 2017 which is available on SED AR at www.sedar.com). The revised construction

capital cost forecast includes a $17 million contingency and excludes a potential cost savings from the

devaluation of the Argentine Peso ( “ARS”). An ARS/USD exchange rate of 22.0 :1 was built into the

construction capital forecast corresponding to the average referenced exchange rate o n the awarded

contracts, compared to the December 31, 2018 ARS/USD exchange rate of 37.7 :1. Approximately 35%

of the construction capital costs are in Argentine Peso s. The actual US dollars spent will depend on the

ARS/USD exchange rate as well as the Argentine inflation rate. The main drivers for the increased

capital costs were higher owner’s c osts and construction indirect costs related to the extension of the

Project schedule, road maintenance and contractor stand -by costs due to abnormal rainfall impacting

the Project and access roads.

San Jose Mine, Mexico

Mine Production 2018 2017 2018 2017

Tonne s m ille d 256,181 271,370 1,040,478 1,070,790

Average tonnes mi l l ed per day 2,846 3,015 2,956 3,044

Silve r

Grade (g/t) 230 259 260 238

Recovery (%) 91 92 92 92

Production (oz) 1,718,496 2,071,762 7,979,634 7,526,556

Metal sold (oz) 1,818,026 2,089,121 7,921,345 7,481,616

Real i zed pri ce ($/oz) 14.61 16.69 15.74 17.03

Gold

Grade (g/t) 1.58 1.89 1.75 1.77

Recovery (%) 91 92 92 92

Production (oz) 11,825 15,177 53,517 55,950

Metal sold (oz) 12,312 15,333 53,255 55,412

Real i zed pri ce ($/oz) 1,236 1,273 1,273 1,257

Unit Costs

Production cash cost ($/oz Ag) 1,2 2.2 0.0 0.7 1.0

Production cash cost ($/oz Ag Eq) 1,3 6.8 5.5 5.9 6.1

Production cash cost ($/t) 1 65.9 57.9 63.7 59.7

Unit net smelter return ($/t) 145.5 181.7 138.5 169.8

AISC ($/oz Ag)1,2 7.1 6.5 5.5 7.1

AISC ($/oz Ag Eq)1,3 9.9 9.6 9.0 10.1

2 Net of by-product credits from gold

Three months ended December 31, Years ended December 31,

1 Non-GAAP Financial Measure. Refer to the Non-GAAP Financial Measures at the end of this news release and in the

assoc iated M D& A for a desc r iption and c alc ulation of these measur es

3 AISC /oz Ag Eq c alc ulated using the r ealized metal pr ic es of gold and silv er set out in the table

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Quarterly Results

The San Jose Mine produced 1,718,496 ounces of silver and 11,825 ounces of gold in the fourth quarter

of 2018, which were 9% and 4% below plan and 17% and 22% below the comparable quarter in 2017 .

The decrease in production was due primarily to 6% lower mill throughput during the quarter as well as

lower average head grades for silver and gold, of 230 g/t and 1.58 g/t, respectively, or 11% and 16%

lower than the comparable quarter in 2017.

Cash cost per tonne of processed ore was $6 5.9, which was 14% higher than the $57.9 cash cost for the

comparable quarter in 2017. The increase in cash cost per tonne was due primarily to higher mining

costs related to higher energy costs, timing of execution of backfill and support costs during the quarter,

and higher indirect costs relating to safety and environment.

Annual Results

Total silver and gold production for 2018 increased 6% and decreased 4% to 7,979,634 and 53,517

ounces, respectively, compared to 2017. The 9% higher silver head grade more than made up for the

3% decline in mill throughput with the processing plant treat ing 1,040,478 tonnes of ore for the year

ended December 31, 2018.

Cash cost per tonne of processed ore for 2018 was $63.7, or 7 % higher than in 2017 and 4% above

guidance. The increase in cash cost per tonne was due to higher energy tariffs, higher distribution costs

related to the direct export of concentrate, and higher milling costs related to dry -stack re-handling in

the first half of the year.

All-in sustaining cash cost per payable ounce of silver equivalent (“AISC”) was $9.0 for 2018 compared to

$10.1 in 2017 was due to higher silver equivalent production and lower sustaining capital expenditures.

Compared to the 2018 annual guidance of $10.0, the AISC was $1.0 lower due to a 12% increase in silver

equivalent production.

Cash cost per tonne of processed ore and AISC are non-GAAP financial measures.

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Caylloma Mine, Peru

Quarterly Results

The Caylloma Mine produced 219,207 ounces of silver which was 8% lower than the comparable period

in 2017. Average silver head grade was 61 g/t , or 6% below the head grade for the comparable period

reported in 2017. The Caylloma Mine also produced 6.5 million pounds of lead and 11.5 million pounds

of zinc, which were 18% and 1% lower than the comparable quarte r in 2017. The decrease in

production was due primarily to lower average head grades for lead and zinc of 2.39% and 4.30%,

respectively, which were 18% and 2% below the average head grades reported in the comparable

quarter in 2017.

Mine Production 2018 2017 2018 2017

Tonne s m ille d 135,034 134,635 534,773 529,704

Average tonnes mi l l ed per day 1,500 1,513 1,502 1,488

Silve r

Grade (g/t) 61 65 63 66

Recovery (%) 83 85 84 84

Production (oz) 219,207 238,414 911,309 943,038

Metal sold (oz) 214,883 243,051 911,648 934,710

Real i zed pri ce ($/oz) 14.55 16.70 15.71 17.06

Lead

Grade (%) 2.39 2.91 2.62 2.81

Recovery (%) 91 91 91 91

Production (000's lbs) 6,453 7,846 28,255 29,878

Metal sold (000's lbs) 6,377 8,054 28,349 29,508

Re alize d price ($/lb) 0.89 1.13 1.02 1.05

Zinc

Grade (%) 4.30 4.36 4.28 4.21

Recovery (%) 90 90 90 90

Production (000's lbs) 11,537 11,676 45,485 44,347

Metal sold (000's lbs) 11,713 11,803 45,867 44,315

Re alize d price ($/lb) 1.19 1.47 1.32 1.32

Unit Costs

Production cash cost ($/oz Ag) 1,2 (20.4) (44.4) (35.4) (34.6)

Production cash cost ($/oz Ag Eq) 1,3 8.7 7.0 7.6 7.7

Production cash cost ($/t) 1 89.5 82.0 83.5 79.1

Unit net smelter return ($/t) 141.7 184.1 166.1 166.2

AISC ($/oz Ag Eq)1,3 14.8 10.7 11.7 11.2

1 Non-GAAP Financial Measure. Refer to the Non-GAAP Financial Measures at the end of this news release and in the

assoc iated M D& A for a desc r iption and c alc ulation of these measur es

2 Net of by-product credits from gold, lead, and zinc.

3 AISC /oz Ag Eq c alc ulated using the r ealized metal pr ic es for silv er , lead, and zinc set out in the table

Three months ended December 31, Years ended December 31,

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Cash cost per tonne o f processed ore for the fourth quarter of 2018 was $89. 5, which was 9% higher

than the $82.0 cash cost for the comparable quarter in 2017. The increase was due primarily to higher

mine costs related to mine support and higher indirect costs related to labor and community relations

costs.

Annual Results

Total lead production for 2018 decreased 5% to 28.3 million pounds while zinc production increased 3%

to 45.5 million pounds, over 2017. Silver production decreased 3% to 911,309 ounces compared to

943,038 ounces in 2017. Head grades for lead and silver were 7% and 5 % lower than in 2017,

respectively. However, the decline in head grades was partially offset by a 1% increase in ore processed.

Total silver production was 11% above 2018 guidance.

Cash cost per tonne of processed ore for 2018 was $83. 5 or 6% higher than the $79.1 reported in 2017

and 3% above guidance. The increase in cash costs was due mainly to higher indirect costs related to

on-site labor, general services and mine support costs.

All-in-sustaining cash cost per payable ounce of silver equivalent ( “AISC”) was $11.7 for 2018 compared

to $11.2 reported in 2017. Compared to the 2018 annual guidance of $13.7 , the AISC was $2.0 lower

due to a 13% increase in silver equivalent production and lower sustaining capital expenditures.

Cash cost per tonne of processed ore and AISC are non-GAAP financial measures.

Non-GAAP Financial Measures

The following tables represent the computation of certain non-GAAP financial measures as referenced in

this news release.

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Income Statement Reconciliation to Adjusted Net Income for the Fourth Quarter and Year to Date

(Expressed in $ millions, except per share

information) Q4 2018 Adjust.

Q4 2018

Adjusted Q4 2017 Adjust.

Q4 2017

Adjusted

Sales $ 59.6 $ - $ 59.6 $ 75.4 $ - $ 75.4

Cost of sales 42.2 0.1 42.3 40.1 - 40.1

Mine operating income 17.4 (0.1) 17.3 35.3 - 35.3

Selling, general and administration 6.3 - 6.3 8.4 - 8.4

Exploration and evaluation 0.2 - 0.2 1.3 - 1.3

Share of loss of equity-accounted investee 0.1 (0.1) - 0.2 (0.2) -

Foreign exchange loss (gain) 3.6 (3.9) (0.3) (1.3) - (1.3)

Impairment reversal - - (31.1) 31.1 -

Other (income) expenses, net 0.9 (0.9) - 0.1 (0.8) (0.7)

Operating Income 6.3 4.8 11.1 57.7 (30.1) 27.6

Interest and finance costs 0.4 - 0.4 - - -

Gain (loss) on financial assets and liabilities

carried at fair value 0.4 0.4 0.8 (0.7) (0.6) (1.3)

Income before taxes 7.1 5.2 12.3 57.0 (30.7) 26.3

Current income tax expense 3.9 0.2 4.1 11.4 0.3 11.7

Deferred income tax recovery 1.0 2.8 3.8 11.4 (9.1) 2.3

Net income and adjusted net income $ 2.2 $ 2.2 $ 4.4 $ 34.2 $ (21.9) $ 12.3

Earnings per share - basic $ 0.01 $ 0.01 $ 0.02 $ 0.21 $ (0.14) $ 0.07

(Expressed in $ millions, except per share

information) YTD 2018 Adjust.

YTD 2018

Adjusted YTD 2017 Adjust.

YTD 2017

Adjusted

Sales $ 263.3 $ - $ 263.3 $ 268.1 $ - $ 268.1

Cost of sales 166.7 (1.3) 165.4 158.6 - 158.6

Mine operating income 96.6 1.3 97.9 109.6 - 109.6

Selling, general and administration 26.2 - 26.2 24.9 - 24.9

Exploration and evaluation 0.7 - 0.7 1.5 - 1.5

Share of loss of equity-accounted investee - - - 0.2 (0.2) -

Foreign exchange loss 6.1 (3.9) 2.2 2.1 2.1

Impairment reversal - - (31.1) 31.1 -

Other (income) expenses, net 2.0 (1.9) 0.1 1.7 (2.6) (0.9)

Operating Income 61.6 7.1 68.7 110.3 (28.3) 82.0

Interest and finance costs 0.4 0.5 0.9 (0.4) - (0.4)

Gain (loss) on financial assets and liabilities

carried at fair value 5.4 (5.0) 0.4 (5.0) 3.4 (1.6)

Income before taxes 67.3 2.6 69.9 104.9 (24.9) 80.0

Current income tax expense 30.6 (0.8) 29.8 34.9 1.8 36.7

Deferred income tax recovery 2.8 (1.0) 1.8 3.8 (9.2) (5.5)

Net income and adjusted net income $ 34.0 $ 4.4 $ 38.4 $ 66.3 $ (17.5) $ 48.7

Earnings per share - basic $ 0.21 $ 0.03 $ 0.24 $ 0.42 $ (0.11) $ 0.31