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Exercise and Expiry of Warrants

Financings Share Capital & Compensation

Exercise and Expiry of Warrants

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PRESS RELEASE

FOR IMMEDIATE RELEASE

December 18, 2023

Exercise and Expiry of Warrants

Gabriel Resources Ltd. (TSXV: GBU - “Gabriel” or the “Company”) announces the exercise for cash of

7,418,800 outstanding warrants to purchase common shares at a price of $0.39 per share (each a “2020

Warrant”). The Company has received an aggregate consideration of $2,893,332 in respect of those

2020 Warrants exercised.

In addition, 2,823,987 of the 2020 Warrants have been exercised on a “Net Exercise” basis (as such

term is defined in Policy 4.4 of the TSXV Corporate Finance Manual).

As a result of the exercise of 2020 Warrants, Gabriel has issued 7,586,148 common shares to holders

of the respective 2020 Warrants.

A further 1,549,299 of the 2020 Warrants are no longer capable of exercise and will duly expire. The

871,400 balance of 2020 Warrants in issue will, if not exercised, expire on December 23, 2023.

As a result of the receipt of proceeds from the 2020 Warrants exercised for cash, t he Company has

significantly improved its treasury position and will assess the timing, quantum and structure of its further

financing needs early in 2024.

Gabriel has the following securities outstanding:

• 1,035,105,440 common shares;

• 80,702,475 warrants which are exercisable at a price of $0.49 and expire on December 21, 2023;

• 871,400 warrants which are exercisable at a price of $0.39 and expire on December 23, 2023;

• 25,723,372 warrants which are exercisable at a price of $0.49 and expire on January 15, 2024;

• 76,504,263 warrants which are exercisable at a price of $0.645 and expire on August 23,2024;

and

• 5,225,970 warrants which are exercisable at a price of $0.645 and expire on September 13,2024.

For information on this press release, please contact:

Dragos Tanase

President & CEO

Phone: +40 730 399 019

[email protected]

Richard Brown

Chief Financial Officer

Mobile: +44 7748 760276

[email protected]

Neither TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in policies of the TSX

Venture Exchange) accepts responsibility for the adequacy or accuracy of this release.

Exercise and Expiry of Warrants

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About Gabriel

Gabriel is a Canadian resource company listed on the TSX Venture Exchange. The Company’s principal business had been the exploration

and development of the Roșia Montană gold and silver project in Romania. The Roşia Montană Project, one of the largest undeveloped gold

deposits in Europe, is situated in the South Apuseni Mountains of Transylvania, Romania, an historic and prolific mining district that since pre-

Roman times has been mined intermittently for over 2,000 years. The exploitation license for the Roşia Montană Project is held by Roșia

Montană Gold Corporation S.A., a Romanian company in which Gabriel owns an 80.69% equity interest, with the 19.31% balance held by

Minvest Roșia Montană S.A., a Romanian state-owned mining company.

Upon obtaining the License in June 1999, the Group focused substantially all of their management and financial resources on the exploration,

feasibility and subsequent development of the Roşia Montană Project. Despite the Company’s fulfilment of its legal obligations and its

development of the Roşia Montană Project as a high-quality, sustainable and environmentally-responsible mining project, using best available

techniques, Romania has unlawfully blocked and prevented implementation of the Roşia Montană Pr oject without due process and without

compensation. Accordingly, the Company’s current core focus is the ICSID Arbitration. For more information please visit the Company’s

website at www.gabrielresources.com.

Forward-looking Statements

This press release contains “forward- looking information” (also referred to as “forward- looking statements”) within the meaning of applicable

Canadian securities legislation. Forward-looking statements are provided for the purpose of providing information about management’s current

expectations and plans and allowing investors and others to get a better understanding of the Company’s operating environment. All statements,

other than statements of historical fact, are forward-looking statements.

In this press release, forward-looking statements are necessarily based upon a number of estimates and assumptions that, while considered

reasonable by the Company at this time, are inherently subject to significant business, economic and competitive uncertaintie s and

contingencies that may cause the Company’s actual financial results, perfor mance, or achievements to be materially different from those

expressed or implied herein.

Forward-looking statements involve risks, uncertainties, assumptions, and other factors including those set out below, that may never

materialize, prove incorrect or materialize other than as currently contemplated which could cause the Company’s results to differ materially

from those expressed or implied by such forward-looking statements.

Any statements that express or involve discussions with respect to predictions, expectations, beliefs, plans, projections, objectives,

assumptions or future events or performance (often, but not always, identified by words or phrases such as “expects”, “is expected”,

“anticipates”, “believes”, “plans”, “projects”, “estimates”, “assumes”, “intends”, “strategy”, “goals”, “objectives”, “potential”, “possible” or

variations thereof or stating that certain actions, events, conditions or results “may”, “could”, “would”, “should”, “might” or “will” be taken, occur

or be achieved, or the negative of any of these terms and similar expressions) are not statements of fact and may be forward-looking statements.

Numerous factors could cause actual results to differ materially from those in the forward -looking statements, including without limitation, the

ability to obtain stock exchange approval, where applicable, to effect the grant of rights. This list is not exhaustive of the factors that may affect

any of the Company’s forward- looking statements. Investors are cautioned not to put undue reliance on forward -looking statements, and

investors should not infer that there has been no change in the Com pany’s affairs since the date of this press release that would warrant any

modification of any forward- looking statement made in this document, other documents periodically filed with or furnished to the relevant

securities regulators or documents presented on the Company’s website. All subsequent written and oral forward- looking statements

attributable to the Company or persons acting on its behalf are expressly qualified in their entirety by this notice. The Com pany disclaims any

intent or obligation to update publicly or otherwise revise any forward-looking statements or the foregoing list of assumptions or factors, whether

as a result of new information, future events or otherwise, subject to the Company’s disclosure obligations under applicable Canadian securities

regulations. Investors are urged to read the Company’s filings with Canadian securities regulatory agencies which can be viewed online at

www.sedarplus.ca.