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IFOS.V ·

Itafos Announces Debt Refinancing Extending Maturity and Reducing Cost of Debt

Debt & Credit Facilities

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ITAFOS ANNOUNCES DEBT REFINANCING

EXTENDING MATURITY AND REDUCING COST OF DEBT

HOUSTON, TX – September 22, 2022 – Itafos Inc. (TSXV: IFOS) (“ Itafos” or the “Company”)

announced today that it has ente red into credit facilities (the “Credit Facilities”) with a syndicate

of lenders led by RBC Capital Markets, as sole bookrunner and sole lead arranger, pursuant to

which the lenders have advanced an US$85 million term loan (the “Term Loan”) to the Company

and made available a US$35 million letter of credit facility (the “ LC Facility”) and an US$80

million asset-based revolving credit facility (the “ABL Facility”). Together, the new Credit Facilities

will provide Itafos with enhanced financial flexibility, a non-dilutive source of capital as well as the

ability to refinance its existing debt.

“The refinancing announced today represents th e achievement of another important strategic

milestone for the Company. The new debt fa cilities will improve the company’s financial

performance because of the significantly reduced interest rates and creates more flexibility for

funding of the long-term growth of the business,” said G. David Delaney, Chief Executive Officer

of Itafos.

The key terms of the Term Loan and LC Facility are set out below:

 The Term Loan is secured by the assets of the Company and its US subsidiaries and will

mature on September 22, 2025.

 Interest shall accrue on outstanding borrowings at a rate equal to Term SOFR plus a margin

ranging from 4.25% to 5.25% per annum based upon the total net leverage ratio of the

Company and its subsidiaries. The initial borrowings are at a rate of 4.25%.

 The Term Loan requires quarterly amorti zation payments and the Company may make

incremental prepayments of the term loan borrowings without penalty or premium.

The key terms of the ABL Facility are set out below:

 The ABL Facility will mature on September 22, 2025. It is secured by the assets of the

Company and its US subsidia ries and guaranteed by ce rtain of the Company’s US

subsidiaries.

 Interest shall accrue on outstanding borrowings at a rate equal to Term SOFR plus a margin

ranging from 2.25% to 2.75% per annum, bas ed upon the average excess availability

under the ABL Facility.

The Term Loan, LC Facility and ABL Facility are subject to customary conditions precedent,

representations and warranties, financial and other covenants, and events of default.

The proceeds of the Term Loan and ABL Facility will be used to refinance the Company’s

indebtedness under the existing term loan from Oaktree Capital Management, L.P., which carried

an interest rate of 8.25% per annum + LIBOR, the Company’s existing revolving credit agreement

from JPMorgan Chase Bank, N.A., an d under the promissory note issued to CL Fertilizers Holding

LLC, which had an interest rate of 18% per a nnum that was payable in kind. The refinancing

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provides for the retiring of all related party debt. Proceeds from the ABL facility will also be used

for working capital and general corporate purposes.

Upon closing the refinancing, the Term Loan w ill have an outstanding balance of US$85.0 million,

the ABL Facility will have an outstanding balan ce of US$65.0 million, and US$32.8 million will be

outstanding under the LC Facility.

About Itafos

The Company is a phosphate and specialty fertilizer company. The Company’s businesses and

projects are as follows:

 Conda – a vertically integrated phosphate fe rtilizer business located in Idaho, US with

production capacity as follows:

- approximately 550kt per year of monoammo nium phosphate (“MAP”), MAP with

micronutrients (“MAP+”), superphosphoric acid (“SPA”), merchant grade phosphoric

acid (“MGA”) and ammonium polyphosphate (“APP”); and

- approximately 27kt per year of hydrofluorosilicic acid (“HFSA”);

 Arraias – a vertically integrated phosphate fe rtilizer business located in Tocantins, Brazil

with production capacity as follows:

- approximately 500kt per year of single superphosphate (“SSP”) and SSP with

micronutrients (“SSP+”); and

- approximately 40kt per year of excess sulfuric acid (220kt per year gross sulfuric

acid production capacity);

 Farim – a high-grade phosphate mine project located in Farim, Guinea-Bissau;

 Santana – a vertically integrated high-grade phosphate mine and fertilizer plant project

located in Pará, Brazil; and

 Araxá – a vertically integrated rare earth elements and niobium mine and extraction plant

project located in Minas Gerais, Brazil.

In addition to the businesses and projects desc ribed above, the Company also owns Paris Hills

(Idaho, US) and Mantaro (Junin, Peru), which are ph osphate mine projects that are in process of

being wound down.

The Company is a Delaware corporation that is headquartered in Houston, TX. The Company’s

shares trade on the TSX Venture Exchange (“TSX-V”) under the ticker symbol “IFOS”. The Company’s

principal shareholder is CL Fertilizers Holding LLC (“CLF”). CLF is an affiliate of Castlelake, L.P., a

global private investment firm.

For more information, or to join the Company’s mailing list to receive notification of future news

releases, please visit the Company’s website at www.itafos.com.

Forward-Looking Information

Certain information contained in this news release constitutes forward-looking information, including

statements with respect to the use of proceeds from the Term Loan and ABL Facility and the potential

impact of the transactions on the Company’s fina ncial performance. All information other than

information of historical fact is forward-looking information. The use of any of the words “intend”,

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“anticipate”, “plan”, “continue”, “estimate”, “expect”, “may”, “will”, “project”, “should”, “would”,

“believe”, “predict” and “potential” and similar expressions are intended to identify forward-

looking information. This information involves kn own and unknown risks, uncertainties and other

factors that may cause actual results or events to differ materially from those anticipated in such

forward-looking information. No assurance can be given that this information will prove to be

correct and such forward-looking information includ ed in this news release should not be unduly

relied upon.

Forward-looking information is subject to a number of risks and other factors that could cause actual

results and events to vary materially from that anticipated by such forward-looking information.

Although the Company has attempted to identify im portant factors that could cause actual results

to differ materially from those contained in forward-looking statements, there may be other factors

that cause results not to be as anticipated, esti mated or intended. Factors that may cause actual

results to differ materially from expected results de scribed in forward-looking statements include,

but are not limited to, those risk factors set out in the Company’s annual information form and other

disclosure documents available under the Compan y’s profile on SEDAR at www.sedar.com and on

the Company’s website at www.itafos.com. Readers are cautioned that the foregoing list of risks,

uncertainties and assumptions are not exhaustive. The forward-looking information included in this

news release is expressly qualified by this cautionary statement and is made as of the date of this

news release. The Company undertakes no obligat ion to publicly update or revise any forward-

looking information except as required by applicable securities laws.

NEITHER THE TSX-V NOR ITS REGULATION SERVICES PROVIDER (AS THAT TERM IS DEFINED IN THE

POLICIES OF THE TSX-V) ACCEPTS RESPONSIBILITY FOR THE ADEQUACY OR ACCURACY OF THIS

NEWS RELEASE.

For further information, please contact:

Itafos Investor Relations

[email protected]

www.itafos.com