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IFOS.V ·

ITAFOS REPORTS RECORD Q3 2021 RESULTS, RAISING FULL-YEAR 2021 GUIDANCE Q3 2021 Key Highlights  revenues of $103.0 million  adjusted EBITDA of $41.2 million  net income of $15.7 million  free cash flow of $2.3 million

Financials

News Release

ITAFOS REPORTS RECORD Q3 2021 RESULTS, RAISING FULL-YEAR 2021 GUIDANCE

Q3 2021 Key Highlights

 revenues of $103.0 million

 adjusted EBITDA of $41.2 million

 net income of $15.7 million

 free cash flow of $2.3 million

9M 2021 Key Highlights

 revenues of $296.5 million

 adjusted EBITDA of $95.5 million

 net income of $27.2 million

 free cash flow of $42.4 million

Revised FY 2021 Guidance

 increased adjusted EBITDA guidance to $120-130 million

 increased maintenance capex guidance to $23-26 million

 tightened growth capex gui dance to $13-15 million

 increased free cash flow guidance to $60-70 million

CEO Commentary

“We delivered record operational and financial performanc e during Q3 2021, resulting in a year-to-date 2021 adjusted

EBITDA at Conda of $107.7 million and $95.5 million on a consolidated basis,” said G. David Delaney, CEO of Itafos.

“We are raising our full-year guidance for 2021 to reflect the continued strength of the business and strong fundamentals in

the agriculture and phosphate fertilizer markets. The positive market fundamental trends are expected to continue into 2022.

In raising our full-year guidance for 2021 we have taken in to account the expected negative impacts of the previously

announced disruption in sulfuric acid supply to Conda from its primary supplier, which we expect to be resolved during Q4

2021.”

HOUSTON, TX – November 11, 2021 – Itafos Inc. (TSX-V: IFOS) (the “Company”) reported today its Q3 and year-to-date

(9M) 2021 financial and operational highlights. The Company ’s financial statements and management’s discussion and

analysis for the three and nine months ended September 30, 2021 are available under the Company’s profile at

www.sedar.com and on the Company’s website at www.itafos.com. All figures are unaudited in thousands of US Dollars

except as otherwise noted.

Q3 and 9M Market Highlights

DAP NOLA prices averaged $624/st in Q3 2021 compared to $335/st in Q3 2020, up 86% year-over-year driven by strong

agriculture and phosphate fertilizer market supply and demand dynamics. Similarly, DAP NOLA prices averaged $568/st in

9M 2021 compared to $292/st in 9M 2020, up 94% year-over-year. Specific factors driving the year-over-year improvements

in DAP NOLA were as follows:

 no significant phosphate fertilizer su pply capacity additions, which resulted in conti nued drawdown of global

phosphate fertilizer inventory levels;

 strong phosphate fertilizer demand underpinned by global coarse grains and oilseeds at multi-year low stocks-to-

use ratios and the highest prices in nearly a decade, supporting demand and fertilizer relative affordability; and

 CVD orders confirmed by the US ITC on phosphate fertilizer imports to the US from Morocco and Russia.

TSX-V: IFOS

Q3 2021 Financial Highlights

The Company’s revenues, adjusted EBITDA, net income and free cash flow were all up in Q3 2021 compared to Q3 2020

as follows:

 revenues of $103.0 million in Q3 2021 compared to $47.6 million in Q3 2020;

 adjusted EBITDA of $41.2 million in Q3 2021 compared to $(0.3) million in Q3 2020;

 net income of $15.7 million in Q3 2021 compared to $(13.8) million in Q3 2020; and

 free cash flow of $2.3 million in Q3 2021 compared to $(8.3) million in Q3 2020.

The Company’s total capex spend in Q3 2021 was $7.5 million compared to $4.9 million in Q3 2020 with the increase

reflecting activities relate to the initiative to produce and sell HFSA at Conda.

9M 2021 Financial Highlights

The Company’s revenues, adjusted EBITDA, net income and free cash flow were all up in 9M 2021 compared to 9M 2020

as follows:

 revenues of $296.5 million in 9M 2021 compared to $185.1 million in 9M 2020;

 adjusted EBITDA of $95.5 million in 9M 2021 compared to $10.2 million in 9M 2020;

 net income of $27.2 million in 9M 2021 compared to $(52.9) million in 9M 2020; and

 free cash flow of $42.4 million in 9M 2021 compared to $(15.7) million in 9M 2020.

The Company’s total capex spend in 9M 2021 was $28.5 million compared to $11.2 million in 9M 2020 with the increase

reflecting the completion of a full scope plant turnaround at Conda during June 2021 and activities related to the initiative to

produce and sell HFSA at Conda.

September 30, 2021 Net Debt and Liquidity Highlights

As at September 30, 2021, the Company had net debt of $236.5 million compared to $233.9 million at the end of 2020 with

the increase primarily a result of closing the Term Loan, in-kind interest related to the Promissory Note and higher deferred

financing costs related to the Term Loan, which were largely offset by higher cash. The Company’s net debt as at September

30, 2021 was comprised of $24.1 million in cash and $260.6 million in debt.

As at September 30, 2021, the Company had liquidity of $29.6 million comprised of $24.1 million in cash and $5.4 million in

Conda ABL undrawn borrowing capacity.

Debt Refinancing

On August 25, 2021, the Company announced that closed a three-year $205 million secured term loan (the “Term Loan”).

The proceeds of the Term Loan were used to repay the Company’s existing secured term credit facility (the “Credit Facility”)

and to pay related transaction costs and fees. In connection with the closing of the Term Loan, the Company also completed

an amendment to its existing secured working capital facilit y at Conda (the “Conda ABL”) to increase the commitment

amount from $20 million to $40 million and extend the term, among other modifications as detailed below. Also in connection

with the closing of the Term Loan, the Company complet ed an amendment to its existing unsecured and subordinated

promissory note (the “Promissory Note”) to cancel the remaining availability and extend the term, among other modifications.

Q3 2021 Operational Highlights

EHS

 continued corporate-wide risk mitigation measures to address potential impacts to employees, contractors and

operations as a result of the COVID-19 pandemic resulting in no material impact on operations; and

 sustained EHS excellence, including no reportable env ironmental releases and one recordable incident, which

resulted in a consolidated TRIFR of 0.84.

Conda

 announced a disruption in sulfuric acid supply from its primary supplier and advanced efforts to mitigate potential

adverse effects of the disruption, including procuring additional sulfuric acid volumes from third part producers;

 produced 146,267 tonnes in Q3 2021 compared to 97,547 tonnes in Q3 2020 with the increase primarily due to a

disruption in sulfuric acid supply from its primary supplier in 2020;

 generated revenues of $103,005 in Q3 2021 compared to $47, 588 in Q3 2020 with the increase primarily due to

higher realized prices and sales volumes;

 generated adjusted EBITDA at Conda of $45,864 in Q3 2021 compared to $4,259 in Q3 2020 with the increase

primarily due to the same factors that resulted in higher revenues, which were partially offset by higher input costs;

 recorded net income (loss) at Conda of $28,746 in Q3 2021 compared to $(1,757) in Q3 2020 with the increase

primarily due to the same factors that resulted in higher adjusted EBITDA and lower depreciation and depletion,

which were partially offset by higher finance and income tax expenses;

 placed incremental surety bonds of $45,323 to guarant ee Conda’s obligations under its existing operating and

environmental permits;

 posted incremental letters of credit of $16,619 under t he Conda ABL as collateral for surety bonds that guarantee

Conda’s obligations under its existing operating and environmental permits;

 advanced activities related to the extension of Con da’s mine life through permitting and development of H1/NDR,

including progression of the NEPA EIS preparation and public engagement process;

 advanced activities related to the optimizat ion of Conda’s EBITDA generation, including:

‐ continued ramp up of MAP+ production and sales volumes, including achievement of record quarterly

MAP+ production volumes during Q3 2021;

‐ advanced initiative to produce and sell HFSA, including completion of detailed engineering and design,

advancement of procurement and implementation and execution of a long-term offtake agreement; and

 advanced MgO reduction initiative to enhance SPA production and sales volume s, including advancement of test

work.

9M 2021 Operational Highlights

EHS

 continued corporate-wide risk mitigation measures to address potential impacts to employees, contractors and

operations as a result of the COVID-19 pandemic resulting in no material impact on operations; and

 sustained EHS excellence, including no reportable envir onmental releases and two recordable incidents, which

resulted in a consolidated TRIFR of 0.84.

Conda

 completed a full scope plant turnaround at Conda during June 2021, including certain activities that had been

deferred following the Company’s decision to conduct a reduced scope plant turnaround in 2020 as part of

Company’s COVID-19 risk mitigation measures;

 announced a disruption in sulfuric acid supply from its primary supplier and advanced efforts to mitigate potential

adverse effects of the disruption, including procuring addi tional sulfuric acid volumes from other third party

producers;

 produced 398,975 tonnes at Conda in 9M 2021 compared to 370,834 tonnes in 9M 2020 with the increase primarily

due to a disruption in sulfuric acid supply from its prim ary supplier in 2020, which was partially offset by the

completion of a full scope plant turnaround at Co nda during June 2021 compared to a reduced scope plan

turnaround in 2020;

 generated revenues of $296,463 at Conda in 9M 2021 comp ared to $180,469 in 9M 2020 with the increase primarily

due to higher realized prices and sales volumes;

 generated adjusted EBITDA at Conda of $107,733 in 9M 2021 compared to $27,013 in 9M 2020 with the increase

primarily due to the same factors that resulted in higher revenues, which were partially offset by higher input costs;

 recorded net income at Conda of $67,880 in 9M 2021 comp ared to $2,627 in 9M 2020 with the increase primarily

due to the same factors that resulted in higher adjusted EBITDA and lower depreciation and depletion, which were

partially offset by higher finance and income tax expenses;

 placed incremental surety bonds of $45,323 to guarant ee Conda’s obligations under its existing operating and

environmental permits;

 amended the Conda ABL to increase the commitm ent amount from $20,000 to $40,000 and extend term;

 posted incremental letters of credit of $16,619 under t he Conda ABL as collateral for surety bonds that guarantee

Conda’s obligations under its existing operating and environmental permits;

 advanced activities related to the extension of Con da’s mine life through permitting and development of H1/NDR,

including progression of the NEPA EIS preparation and public engagement process;

 advanced activities related to the optimizat ion of Conda’s EBITDA generation, including:

‐ continued ramp up of MAP+ production and sales volumes, including achievement of record quarterly

MAP+ production volumes during Q3 2021;

‐ advanced initiative to produce and sell HFSA, including completion of detailed engineering and design,

advancement of procurement and implementation and execution of a long-term offtake agreement; and

‐ advanced MgO reduct ion initiative to enhance SPA production and sales volumes, including advancement

of test work.

Q3 and 9M 2021 Other Highlights

Also during Q3 and 9M 2021, the Company:

 completed a redomiciliation from the Cayman Islands to the US;

 maintained the idling of Arraias following best practices; and

 maintained Farim at construction-ready state.

Subsequent Events

Subsequent to September 30, 2021, the Company:

 announced its decision to restart the sulfuric acid plant at Arraias;

 announced a significant milestone on Conda’s mine life extens ion with the publication of the Draft EIS for H1/NDR;

and

 realized a reduction in Conda’s guarantee requirements from $85,080 to $77,739 as part of standard regulatory

reviews by the respective governmental agencies.

Market Outlook

The Company expects the current global agriculture and phosphate fertilizer fundamentals to remain strong for the

remainder of 2021 and throughout 2022. Accordingly, the Co mpany expects continued strength in pricing and volume

fundamentals in the phosphate fertilizer markets.

Specific factors the Company expects to influence the continued strength in the phosphate fertilizer markets are as follows:

 no significant phosphate fertilizer supply capacity additi ons in 2021 or 2022 due to voluntary postponement of

project schedules in recent years and delays related to the COVID-19 pandemic, which is expected to result in

continued drawdown of global phosphate fertilizer inventory levels;

 continued strong phosphate fertilizer demand underpinned by global coarse grains and oilseeds reaching multi-

year low stocks-to-use ratios and the highest prices in nearly a decade, the effects of which are expected to continue

beyond the current growing season; and

 China’s decision to halt phosphate fertilizer exports through at least June 2022.

The Company expects sulfur prices to remain at high levels as supply remains tight due to solid demand from phosphates

and metals consumers. The Company expects ammonia prices to also remain at high levels as higher natural gas prices

have led to production shutdowns and increased production costs.

Financial Guidance

The Company has revised its guidance for FY 2021 as follows:

           Actual        Projected        Projected 

(in millions of US Dollars)        9M 2021        Q4 2021        FY 2021 

Adjusted EBITDA       $  95     $  25‐35     $  120‐130 

Maintenance capex          20        3‐6        23‐26 

Growth capex          8        5‐7        13‐15 

Free cash flow          42        18‐28        60‐70 

The Company’s revised guidance for FY 2021 is explained as follows:

 increased adjusted EBITDA guidance to $120-130 million (p reviously $110-120 million) to reflect the Company’s

view of expected higher Q4 2021 prices at Conda, including the current DAP NOLA prices (100% of Conda’s MAP

is sold under a long-term offtake agreement with pricing indexed to DAP NOLA on an average three-month trailing

basis) and higher prices for SPA, which are expected to be partially offset by a disruption in sulfuric acid supply to

Conda from its primary supplier;

 increased maintained maintenance capex guidance to $23-26 million (previously $22-25 million) to include the

capex requirements associated with the restart of the sulfuric acid plant at Arraias;

 tightened growth capex guidance to $13-15 million (previously $12-15 million); and

 increased free cash flow guidance to $60-70 million (pre viously $55-65 million) to refl ect the increase in adjusted

EBITDA guidance.

Business Outlook

The Company continues to execute on its strategy, which is focused on the following:

 extending Conda’s current mine life through permitting and development of H1/NDR;

 optimizing Conda’s EBITDA generation;

 restarting the sulfuric acid plant at Arraias (remainder of infras tructure to remain idled) while evaluating strategic

alternatives;

 maintaining Farim at construction-ready st ate while evaluating strategic alternatives;

 maintaining the integrity of the concessions of S antana and Araxá while evaluating strategic alternatives;

 advancing the wind down of Paris Hills and Mantaro;

 deleveraging the balance sheet with cash flows generated from the business; and

 continuing cost savings and corporate streamlining initiatives.

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 fertilizer busi ness with production capacity of approximately 550kt per

year of monoammonium phosphate (“MAP”), MAP with micr onutrients (“MAP+”), superphosphoric acid (“SPA”),

merchant grade phosphoric acid (“MGA”) and ammonium polyphosphate (“APP”) located in Idaho, US;

 Arraias – a vertically integrated phosphate fertilizer bu siness with production capacity of approximately 500kt per

year of single superphosphate (“SSP”), SSP with micronutrients (“SSP+”) and approximately 40kt per year of excess

sulfuric acid (220kt per year gross sulfuric acid production capacity) located in Tocantins, Brazil;

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

 Santana – a vertically integrated high-grade phosphate mi ne and fertilizer plant project located in Pará, Brazil;

 Araxá – a vertically integrated rare earth elements and niobium mine and extraction plant project located in Minas

Gerais, Brazil;

 Paris Hills – a phosphate mine project located in Idaho, US (wind down in process); and

 Mantaro – a phosphate mine project located in Junin, Peru (wind down in process).

The Company is a Delaware corporation that is headquartere d 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.

Non-IFRS Financial Measures

The Company considers both IFRS and certain non-IFRS me asures to assess performance. Non-IFRS measures are a

numerical measure of a company’s performance, that either include or exclude am ounts that are not normally included or

excluded from the most directly comparable IFRS measures. In evaluating non-IFRS measures, investors, analysts, lenders

and others should consider that non-IFRS measures do not have any standardized meaning under IFRS and that the

methodology applied by the Company in calculating such non-IFRS measures may differ among companies and analysts.

The Company believes the non-IFRS measures provide useful supplemental information to investors, analysts, lenders and

others in order to evaluate the Company’s operational and fi nancial performance. These non-IFRS financial measures

should not be considered as a substitute for, nor superior to , measures of financial performance prepared in accordance

with IFRS.

Non-IFRS measures included in this news release are defined as follows:

 “EBITDA” as earnings before interest, ta xes, depreciation, depletion and amortization;

 “Adjusted EBITDA” as EBITDA adjusted for non-cash, extr aordinary, non-recurring and other items unrelated to the

Company’s core operating activities;

 “Total capex” as additions to property, plant, and equipment and mineral properties adjusted for additions to asset

retirement obligations, additions to right of use assets, capitalized interest and technical studies;

 “Maintenance capex” as portion of total capex re lating to the maintenance of ongoing operations;

 “Growth capex” as portion of total capex rela ting to development of growth opportunities;

 “Cash growth capex” as growth capex less accrued growth capex;

 “Free cash flow” as cash flows from operating activities , which excludes payment of interest expense, plus cash

flows from investing activities less cash growth capex;

 “Net debt” as debt less cash and cash equivalents plus deferred financing costs; and

 “Liquidity” as cash and cash equivalent s plus undrawn committed borrowing capacity.

Reconciliations of non-IFRS meas ures to the most directly comparable IF RS measures are included in the Company’s

management’s discussion and analysis available under the Company’s profile at www.sedar.com and on the Company’s

website at www.itafos.com.

Other Defined Terms

Other defined terms included in this news release are as follows:

 Coronavirus disease 2019 (“COVID-19”);

 Countervailing duty (“CVD”);

 Diammonium phosphate (“DAP”) New Orleans (“NOLA”); and

 Environmental, Health and Safety (“EHS”)

 Environmental Impact Statement (“EIS”);

 Husky 1/North Dry Ridge (“H1/NDR”);

 Hydrofluorosilicic acid (“HFSA”);

 International Trade Commission (“ITC”);

 Magnesium oxide (“MgO”);

 National Environmental Policy Act (“NEPA”);

 Total recordable incident frequency rate (“TRIFR”).

Forward-Looking Information

Certain information contained in this news release constitute s forward-looking information. All information other than

information of historical fact is forward-looking information. Statements that address activities, events or developments that

the Company believes, expects or anticipates will or may occu r in the future include, but are not limited to, statements

regarding estimates and/or assumptions in respect of t he Company’s financial and business outlook are forward-looking

information. The use of any of the words “intend”, “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 known and unknown ri sks, uncertainties and other fa ctors 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 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 anticipated by such forward-looking information. Although the Company has attempted to identify

important factors that could cause actual results to differ ma terially from those contained in forward-looking statements,

there may be other factors that cause results not to be as anticipated, estimated or intended. Factors that may cause actual

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

duration and spread of the COVID-19 pandemic and its severity; uncertainties of estimates of capital and operating costs

and production estimates; the ability of the Company to m eet its financial obligations and minimum commitments, fund

capital expenditures and comply with covenants contained in the agreements that govern in debtedness; fluctuations in

foreign exchange or interest rates and stock market volatility; the continued supply of sulfuric acid to Conda from its primary

supplier and those risk factors set out in management’s discussion and analysis and other disclosure documents available

under the Company’s profile 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 obligation to publicly update or revise any forward-looking information except as required by

applicable securities laws.

This news release contains future oriented financial inform ation and financial outlook information (together, “FOFI”) about

the Company’s prospective results of operations, including statements regarding expected adjusted EBITDA, maintenance

capex, growth capex and free cash flow. FOFI is subject to the same assumptions, risk factors, limitations and qualifications

as set forth in the above paragraph. The Company has in cluded the FOFI to provide an outlook of management’s

expectations regarding anticipated activities and results, and such information may not be appropriate for other purposes.

The Company and management believe that the FOFI has been prepared on a reasonable basis, reflecting management’s

reasonable estimates and judgements; however, actual results of operations and the resulting financial results may vary

from the amounts set forth herein. Any financial outlook information speaks only as of the date on which it is made and the

Company undertakes no obligation to publicly update or revise any financial outlook 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