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Itafos Reports Q4 2018 and Full Year 2018 Financial Results and Operational

Financials

ITAFOS REPORTS Q4 2018 AND FULL YEAR 2018 FINANCIAL RESULTS AND OPERATIONAL

HIGHLIGHTS

TORONTO, ON – April 5, 2019 – Itafos (TSX VENTURE: IFOS) (the “Company”) reported today its

Q4 2018 and full year 2018 financial results and oper ational highlights. T he Financial Statements

and Management’s Discussion and Analysis for the year ended December 31, 2018 are available

under the Company’s profile at www.sedar.com and under the Investors – Financial Statements

page of the Company’s website, www.itafos.com. All dollar values are in US Dollars. 

“2018 was a record-setting year for Itafos Conda in terms of environmental, health and safety and

operational performance, marked by no recordable injuries since July 2018 and coupled with our

highest ever production rates in October 2018. Q4 2018 results were positively impacted by the

continued solid operational and commercial perform ance at Itafos Conda where strength in

phosphate fertilizer prices carried into the early part of the quarter. Itafos Conda generated Adjusted

EBITDA of $20.9 million in Q4 2018 and has generated Adjusted EBI TDA of $63.6 million since we

acquired the business on January 12, 2018.

During the second half of 2018 and Q1 2019, we developed and implemented an efficiency

improvement plan at Itafos Arraias focused on improving mass yield, P 2O5 recovery and overall

product quality. While certain of the operati onal challenges have been resolved and the business

has improved, the efficiency im provement plan did not achieve our expected results. After

considering several alternatives, we have deci ded to implement a repurpose plan aimed at

optimizing Itafos Arraias’ finished fertilizer production with a multi- product portfolio of higher-grade

SSP, micronutrient SSP and value added premiu m PK compound products. To enable the

repurpose plan, Itafos Arraias will procure higher -grade phosphate rock from third parties and, once

operational, from Itafos Farim. The repurpose plan is expected to si gnificantly enhance Itafos

Arraias’ competitive positioning and profitability while reducing its operational and environmental risk

profile.

Finally, we are pleased with the progress made this year toward extending Itafos Conda’s mine life

by further advancing air quality and groundwater perm its as well as technical studies of our nearby

development projects, Itafos Paris Hills and Itafo s Husky 1/North Dry Ridge. We have also made

significant progress with continued de-risking of Itafos Farim where we received our operating

license and environmental permit, advanced resettlement actions and commenced camp

construction,” said Brian Zatarain, CEO of Itafos.

The Company’s financial highlights for Q4 2018 and full year 2018 were as follows:

 revenues of $100.6 million in Q4 2018 and $302.2 million for full year 2018;

 Adjusted EBITDA of $7.6 million in Q4 2018 and $34.1 million for full year 2018;

 net loss of $(153.5) million in Q4 2018 and $(113.5) million for full year 2018; and

 fully diluted loss per share of $(1.08) in Q4 2018 and $(0.82) for full year 2018.

Net loss and fully diluted loss per share fo r Q4 2018 and full year 2018 were affected by $146.6

million of impairments of non-current assets of It afos Arraias, Itafos Farim and Itafos Santana

triggered by the Company’s book value of net assets exceeding it s market capitalization as of

December 31, 2018. The impairment of Itafos Arraias was primarily due to the delay in ramp-up to

optimal capacity utilization and a ssociated capital expenditures and working capital requirements

combined with lower projected run-rate EBITD A due to margin compression. The respective

impairments of Itafos Farim and Itafos Santana were primarily due to the decline in multiples of

comparable publicly traded companies and transactions during 2018.

Q4 2018 Highlights

 Itafos Conda sales included:

o 101,652t of monoammonium phosphate (“MAP”) at an average realized price of $473/t;

o 41,079t of superphosphoric acid (“SPA”) at an average realized price of $1,006/t;

o 113t of merchant grade phos phoric acid (“MGA”) at an average realized price of $1,106/t;

and

o 8,602t of ammonium pol yphosphate (“APP”) at an average realized price of $396/t.

 Itafos Arraias sales included:

o 33,739t of single s uperphosphate (“SSP”) at an average realized price of $135/t;

o 6,672t of SSP with micronutrients (“SSP+”) at an average realized price of $160/t; and

o 13,609t of sulfuric acid at an average realized price of $152/t.

 On December 12, 2018, the Company receiv ed conditional acceptance from the TSXV to

commence a Normal Course Issuer Bid (“NCI B”). Through the NCIB, the Company may

purchase up to 7,103,515 s hares of the Company, representin g 5.0% of the Company’s issued

and outstanding shares as of De cember 12, 2018. As of April 4, 2019, the Company

repurchased 1,478,500 shares through the NCIB.

 As of December 31, 2018, t he Company’s book value of net assets exceeded its market

capitalization, which triggered an overall im pairment assessment. The Company performed

valuations to estimate the recoverable value of its assets and as a result recorded $146.6 million

of impairments of non-current assets as follows:

o $132.3 million at Itafos Arraias;

o $11.2 million at Itafos Farim; and

o $3.1 million at Itafos Santana.

Q4 2018 and Full Year 2018 Segment Highlights

Itafos Conda

The Company acquired Itafos Conda on January 12, 2018. Strong sales volumes coupled with rising

fertilizer pricing drove Q4 2018 revenues of $92.9 million and Adju sted EBITDA of $20.9 million. For

the full year 2018, revenues were $276.5 million and Adjusted EBITDA was $63.6 million.

Itafos Arraias

Itafos Arraias achieved commercial production on July 3, 2018. Despite having achieved commercial

production, Itafos Arra ias has experienced operational challe nges post declaration of commercial

production resulting in lower than optimal levels of capacity utilization. Lower production volumes

due to the implementation of t he efficiency improvement plan drove Q4 2018 revenues of $7.7

million and Adjusted EBITDA of $(9.3) million. Fo r the full year 2018, re venues were $25.7 million

and Adjusted EBITDA was $(18.6) million.

Other

The Company’s development and exploration Adjusted EBITDA was $( 1.6) million in Q4 2018 and

$(3.6) million for full year 2018, while corporate Adjusted EBITDA was $(2.5) million in Q4 2018 and

$(7.3) million for full year 2018.

Liquidity

The Company’s net debt at year end 2018 was $152.1 million as compared to $(33.2) million at year

end 2017. The increased net debt is largely due to the closin g of the $165.0 million secured term

credit facility in June 2018. The net proceeds of the credit facilit y are being used to fund working

capital and other cash requirements of Itafos C onda and Itafos Arraias, as well as continued

implementation of the Company’s business development initiatives.

Outlook

Currently, the Company is executing its strategy by focusing on the following:

 extending Itafos Conda’s current mine life through advancing permitting of Itafos Paris Hills and

Itafos Husky 1/North Dry Ridge and pursuing other alternatives;

 implementing the repurp ose plan to optimize Itafos Arraias’ finished fertilizer production with a

multi-product portfolio of hi gher-grade SSP, micronutrient SSP and value added premium PK

compound products and procuring higher-grade phosphate rock from third parties and, once

operational, from Itafos Farim for Itafos Arraias; and

 finalizing permitting, negotiating offtake agreements, selecting c ontractors and securing project

financing for Itafos Farim.

Additional details are available under the Company’s profile at www.sedar.com and on the

Company’s website, www.itafos.com.

About Itafos

Itafos is a vertically integrated phosphate fert ilizers and specialty products company with an

attractive portfolio of long-term strategic busines ses 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 550,000 t per year

of MAP, SPA, MGA and specialty products including APP located in Idaho, US and Itafos Arraias, a

vertically integrated phosphat e fertilizer business with pr oduction and sales capacity of

approximately 500,000 t per year of SSP and SSP+ and approximately 40,000 t per year of excess

sulfuric acid located in Tocant ins, Brazil. Itafos ow ns and is developing Itafos Paris Hills, a high-

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 phosphate

fertilizer project located in Pará, Brazil, Itafos Ar axá, a vertically integrated phosphate and rare earth

oxide mine project located in Minas Gerais, Braz il and Itafos Mantaro, a high-grade phosphate mine

project located in Junin, Peru.

For more information, please visit the Company’s website, www.itafos.com.

Non-IFRS Financial Measures

The Company considers both IFRS and certain non-IFRS measures to assess performance. Non-

IFRS measures are a numerical measure of a company’s performance, that either include or exclude

amounts that are not normally included or excl uded from the most directly comparable IFRS

measures. In evaluating non- IFRS measures, investors, analysts, lenders and others should

consider that non-IFRS measur es do not have any standardized meaning under IFRS and that the

methodology applied by the Company in calculati ng such non-IFRS measures may differ among

companies and analysts. The Company believes the non-IFRS measur es provide useful

supplemental information to investors, analys ts, lenders and others in order to evaluate the

Company’s operational and financial performance. T hese non-IFRS financial measures should not

be considered as a substitute for, nor superior to , measures of financial performance prepared in

accordance with IFRS.

The Company defines “Adjusted EBITDA” as earnings before interest, taxes, depreciation, depletion

and amortization adjusted for non-cash, extraordinar y, non-recurring and other items unrelated to

the Company’s core operating activities.

The Company defines “net debt” as debt and debentures less cash and cash equivalents and short-

term investments.

The Company defines “realized price” as revenues divided by sales volumes.

Forward Looking Information

Certain information contained in this news releas e constitutes forward l ooking information. All

information other than inform ation of historical fact is forward looking informat ion. The use of any of

the words “intend”, “anticipate”, “p lan”, “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 known and unknown risks, uncertainties and

other factors that may cause actual results or events to differ mate rially from thos e anticipated in

such forward looking information. No assurance c an be given that this info rmation will prove to be

correct and such forward looking information 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 materia lly from that anticipated by such forward looking information.

Although the Company has attempted to identify import ant factors that could c ause actual results to

differ materially from those contained in forward-l ooking statements, there ma y be other factors that

cause results not to be as antici pated, estimated or int ended. Factors that may cause actual results

to differ materially from expected results described in forward-looking statements include, but are not

limited to, those risk factors set out in t he 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 assump tions are not exhaustive. The

forward looking information included in this news re lease is expressly qualifi ed 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 IT S REGULATION SERVICES PROVIDER (AS

THAT TERM IS DEFINED IN THE POLICIES OF THE TSX VENTURE EXCHANGE) ACCEPTS

RESPONSIBILITY FOR THE ADEQUACY OR ACCURACY OF THIS RELEASE.

For further information, please contact:

Itafos

Robert Winslow

[email protected]

www.itafos.com