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IFOS.V ·

Itafos Announces Intent to Borrow Convertible Unsecured Subordinated Debt IN the Amount of US$15,000,000

Corporate Updates

ITAFOS ANNOUNCES INTENT TO BORROW CONVERTIBLE UNSECURED

SUBORDINATED DEBT IN THE AMOUNT OF US$15,000,000

TORONTO, ON – September 10, 2019 – Itafos (TSX VENTURE: IFOS) (the “ Company”)

announced today that it intends to borrow US$15,000,000 from CL Fertilizers Holding LLC (“CLF”)

in the form of convertible unsecured subordinated debt, subject to approval from the TSX Venture

Exchange. The debt would be evidenced by an unsecured and subor dinated promissory note

issued by the Company in favor of CLF in the principal amount o f US$15,000,000 (the “ CLF

Promissory Note”).

The proposed CLF Promissory Note would be subordinate to the Company’s existing senior credit

facility and subject to the terms of subordination incorporated thereunder. The CLF Promissory

Note contemplates an interest rate of 15% per year and would be payable on demand no earlier

than six months after the date on which the Company’s existing senior credit facility is paid in full.

The interest would be added to and increase the outstanding pri ncipal balance of the CLF

Promissory Note on a quarterly basis. The proceeds of the CLF Promissory Note are expected to

be used to fund the general working capital and capital expendi ture needs of the Company and

its subsidiaries. The outstanding principal and interest under the CLF Promissory Note would

automatically convert into shares of the Company in connection with any future equity issuances

through which the Company raises US$7,500,000 or more in cash (an “Equity Issuance”).

Upon an Equity Issuance, the outstanding principal amount of the CLF Promissory Note would be

converted into the number of shares of the Company equal to the greater of (a) the volume-

weighted average price of each share received by the Company in connection with such Equity

Issuance and (b) the market price of the shares of the Company as of the date of the CLF

Promissory Note. Also upon an Equity Issuance, the accrued and unpaid interest owing on the

CLF Promissory Note as of the date of such Equity Issuance would be converted into the number

of shares of the Company equal to the greater of (a) the volume -weighted average price of each

share received by the Company in connection with such Equity Issuance and (b) the market price

of the shares of the Company as of the date of such Equity Issuance.

CLF is a “related party” to the Company under Multilateral Inst rument 61-101 Protection of

Minority Security Holders in Special Transactions (“MI 61-101”) by virtue of its shareholding being

in excess of 10% of the Company’s issued and outstanding share capital. Accordingly, the

issuance by the Company to CLF of the CLF Promissory Note const itutes a “related party

transaction” under MI 61-101. The issuance of the CLF Promissory Note by the Company to CLF

is exempt from (i) the formal valuation requirements under Sect ion 5.4 of MI 61-101 pursuant to

Subsection 5.5(b) of MI 61-101; and (ii) the minority approval requirements under Section 5.6 of

MI 61-101 pursuant to Subsection 5.7(1)(a).

About Itafos

Itafos is a vertically integrated phosphate fertilizers and spe cialty products company with an

attractive portfolio of long-term strategic businesses and projects located in key fertilizer markets

worldwide. Itafos is managed by an experienced and diverse team with extensive operations,

commercial and financial expertise. Itafos owns and operates Itafos Conda, a vertically integrated

phosphate fertilizer business with production and sales capacity of approximately 550kt per year

of monoammonium phosphate (“ MAP”), superphosphoric acid (“ SPA”), merchant grade

phosphoric acid (“ MGA”) and specialty products including ammonium polyphosphate (“ APP”)

located in Idaho, US and Itafos Arraias, a phosphate fertilizer business with production and sales

capacity of approximately 500kt per year of single superphospha te (“ SSP”), SSP with

micronutrients (“SSP+”), premium PK compounds and excess sulfuric acid located in Tocantins,

Brazil. Itafos owns and is developing Itafos Paris Hills, a hig h-grade phosphate mine project

located in Idaho, US, Itafos Farim, a high-grade phosphate mine project located in Farim, Guinea-

Bissau, Itafos Santana, a vertically integrated high-grade phos phate mine and fertilizer plant

project located in Pará, Brazil, Itafos Mantaro, a large phosph ate mine project located in Junin,

Peru and Itafos Araxá, a vertically integrated rare earth elements and niobium mine and extraction

plant project located in Minas Gerais, Brazil.

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

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

Forward Looking Information

Certain information contained in this news release constitutes forward looking information. All

information other than information of historical fact is forward looking information. The use of any

of the words “intend”, “anticipate”, “plan”, “continue”, “estim ate”, “expect”, “may”, “will”, “project”,

“should”, “would”, “believe”, “predict” and “potential” and sim ilar expressions are intended to

identify forward looking information. This information involves known and unknown risks,

uncertainties and other factors that may cause actual results o r events to differ materially from

those anticipated in such forward looking information. No assur ance can be given that this

information will prove to be correct and such forward looking i nformation included 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 anticipa ted by such forward looking

information. Although the Company has attempted to identify imp ortant factors that could cause

actual results to differ materially from those contained in for ward-looking statements, there may

be other factors that cause results not to be as anticipated, e stimated or intended. Factors that

may cause actual results to differ materially from expected res ults described in forward-looking

statements include, but are not limited to, those risk factors set out in the Company’s Management

Discussion and Analysis and other disclosure documents availabl e under the Company’s profile

at www.sedar.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.

Itafos undertakes no obligation to publicly update or revise any forward-looking information except

as required by applicable securities laws.

NEITHER THE TSX VENTURE EXCHANGE NOR ITS REGULATION SERVICES PR OVIDER

(AS THAT TERM IS DEFINED IN THE POLICIES OF THE TSX VENTURE EXC HANGE)

ACCEPTS RESPONSIBILITY FOR THE ADEQUACY OR ACCURACY OF THIS RELEASE.

For further information, please contact:

Itafos Investor Relations

[email protected]

www.itafos.com