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Karnalyte Resources Inc. Announces 2020 Year End Results and Provides Corporate Update

Financials

21238591V2

KARNALYTE.COM

TSX: KRN

KARNALYTE RESOURCES INC. ANNOUNCES 2020 YEAR END

RESULTS AND PROVIDES CORPORATE UPDATE

Not for distribution to U.S. news wire services or dissemination in the United States.

SASKATOON, SK (CNW- March 19, 2021) – Karnalyte Resources Inc. ("Karnalyte" or the "Company")

(TSX: KRN) today announced its financial results and corporate highlights for the financial year ended

December 31, 2020.

2020 – THE YEAR IN REVIEW

In 2020, Karnalyte completed the preparation of a pre-feasibility study of its proposed nitrogen project

(the “Proteos Nitrogen Project”), continued to prepare the Wynyard Potash Project for development,

engaged in a strategic review process with an external strategic advisor, and adapted and responded to

new business conditions as a result of the Covid-19 pandemic. The Company also held a special meeting

of shareholders requisitioned by a small group of dissident shareholders whose proposals were rejected

by the Company’s shareholders.

STRATEGIC REVIEW

In 2020, the Company initiated a strategic review process to evaluate a broad range of potential

strategic alternatives available to it including the evaluation of its existing and future projects and the

analysis of potential financing alternatives, with a focus on determining what is in the best interests of

Karnalyte and maximizing value for all of its shareholders. To assist in this process, the Company

engaged MNP, a leading Canadian accounting, tax and business consulting firm, as its strategic advisor.

MNP has extensive experience in the potash and nitrogen industries, including in-depth knowledge of

the Saskatchewan area. Included in their scope of work in addition to assisting with the evaluation of a

range of strategic alternatives, is an independent review of the pre-feasibility study Karnalyte

completed on its Proteos Nitrogen Project. The strategic review has progressed, and continues to

progress, despite the impact of the Covid-19 pandemic and the actions of dissident shareholders who

requisitioned a special meeting and filed an originating application in court against the Company. The

strategic review is heading into a market sounding phase as the Company continues to examine its

options, including potential strategic partnerships.

POTASH – THE WYNYARD POTASH PROJECT

Market Update – The fourth quarter of 2020 saw potash prices rally due to increases in cropland planted area

in the United States. While potash prices in the US remain strong, prices globally have not rallied to the

same extent as prices in North America. Both India and China settled annual contracts in 2021 at $247 per

metric tonne, cost and freight, which is only slightly higher than 2020 contracts. Potash consumption in 2021

is forecast at between 68.6 to 70.5 million metric tonnes, up approximately 2 million metric tonnes from

2020 levels. At this level, the increase in annual demand would be above the expected increase in supply

which theoretically should support higher prices in 2021. This demand is expected to grow to between 81.5

and 85 million metric tonnes by 2030. The Company will continue to closely monitor the situation.

During the fourth quarter of 2020, the Company completed a well workover development project at the

Wynyard Potash Project site comprising two parts. One part was perforation work on the disposal well tubing

throughout the approved injection zones of the Deadwood and Winnipeg Formations to increase the flow

rate of waste brine that the well will accept. This technique is a standard tool developed for the oil and gas

industry in North America and ultimately may allow for increased flow through the disposal well thus

providing savings to the operating costs of Phase 1 of the Wynyard project. The second part of this project

was to perform a temperature log test to demonstrate whether or not there is fluid leakage from the well to

the overlying strata. Regular successful tests are necessary to allow the continued operation of the potash

plant which cannot operate without functioning disposal wells. The project was a success in that a

significant amount of disposal zone volume was added by the perforation work. As well, the test, pumping

cold water into the well, recorded a temperature change that met the provincial government regulations.

Also during the fourth quarter of 2020, the Company took advantage of low oil field prices and

purchased tubing and casing to be used in future brinefield development in the Wynyard Potash

Project.

NITROGEN – THE PROTEOS NITROGEN PROJECT

The Proteos Nitrogen Project remains under consideration as part of Karnalyte’s future and may diversify our

business by adding a second fertilizer product line. The Proteos Nitrogen Project is a proposed regional-scale

nitrogen fertilizer plant to be located in central Saskatchewan, with a nameplate capacity of 700 metric

tonnes per day (“MTPD”) ammonia and 1,200 MTPD urea. Our primary target market is local, independent

wholesalers within a ~400-kilometre radius of Saskatoon, with a secondary target market of Midwest USA

wholesalers near the Canadian border.

In 2020, progress on investigating the viability of the Proteos Nitrogen Project included the completion of a

pre-feasibility study which included investigating the economic and technical viability of the project. With

input from local advisors in Canada, including Wood Canada, the prefeasibility study was initially prepared

by Karnalyte’s strategic partner and largest investor, Gujarat State Fertilizers and Chemicals Limited

(“GSFC”), and ultimately updated and completed by Karnalyte. GSFC is India’s premier fertilizer and

chemical fertilizer manufacturing company and has over five decades of relevant experience in the

production, sale and distribution of nitrogen fertilizer.

The prefeasibility study provided a review of key elements of the project, including site location, production

process and technology options, process selection for both the ammonia and urea plants, and an analysis of

raw material, utility and product specifications. The study also considered the environmental implications

and risks inherent in the project, provided financial analysis and laid out a project implementation plan and

schedule. While the prefeasibility study is not sufficient to conclusively arrive at a project execution

decision, it allows the Company to determine whether the Proteos Nitrogen Project should remain in

consideration as part of the Company’s future business strategy.

The prefeasibility study’s key conclusions included:

 the preliminary economic viability of the Proteos Nitrogen Project, with an internal rate of return

and equity rate of return that approaches Company benchmarks, based on the average pricing over

the past four years for bulk urea and ammonia;

 potential market growth of urea in Saskatchewan to approximately 2.64 million tonnes, up from

current demand estimates of approximately 1.2 million tonnes, based on Government of

Saskatchewan information; and

 the project’s implementation is expected to require three years following the preparation of a

detailed project report and assuming a positive investment decision and commencement of

construction by Karnalyte.

Karnalyte is encouraged by the results of the prefeasibility study and similar to potash, nitrogen fertilizer

prices have also been on a rally in recent months due to a supply/demand gap in the US due to an increase

in cropland planted areas and an increase in demand from China. Karnalyte will continue to seek strategic

partners for the Proteos Nitrogen Project and to consider it with discipline and caution due to the significant

capital expenditures required to move the project forward. As noted above, included in the scope of work

for the strategic review, is an independent review of the pre-feasibility study, the results of which will be

announced when the market sounding phase of the review is complete.

COVID-19

2020 was a time of local and global uncertainty as protective public health measures put in place across the

world in response to the Covid-19 pandemic resulted in lockdowns and stay home orders in many countries

including Canada. Fortunately, fertilizer was deemed an essential industry across most of the world and

production, distribution and consumption were not heavily impacted and overall agricultural prices to date

have not been negatively impacted. We have seen an impact in the capital markets which have shown

significant volatility during the past year. The Company has also experienced certain delays as a result of the

impact of Covid-19 on some of our suppliers. We continue to monitor, assess, and respond to the effects of

the Covid-19 pandemic on our employees, suppliers, and other stakeholders. We are reviewing, examining,

and implementing the recommendations of our local public health authority including the implementation of

safety protocols to help protect our employees and suppliers.

PROXY CONTEST

In July of 2020, less than two weeks after the annual meeting of the Company’s shareholders, the

Company received a requisition for a special meeting of shareholders from three dissident shareholders

and former directors of the Company: Peter Matson, Greg Szabo and Mark Zachanowich. The Board called

a special meeting of shareholders for December 15, 2020. Following the requisition, the dissident

shareholders issued a series of press releases. Due to certain serious allegations the dissident

shareholders made, the Board instructed a leading law firm to thoroughly investigate the allegations.

After carefully reviewing the investigation report, the Board concluded that the Company need not

pursue any further actions or incur any further costs, in relation to the dissidents’ allegations. On

December 15th, 2020, the Company’s shareholders at their special meeting overwhelmingly rejected the

dissidents’ proposals to remove the directors of the Company. The requisition of the special meeting

came at a significant cost to the Company including costs incurred to conduct an investigation into the

allegations of the dissidents and the legal, printing, proxy services, communications and other costs

related to holding the meeting.

EXECUTIVE CHANGE

On July 27, 2020, the Company announced the appointment of Ms. Christie Gradin as interim Chief

Financial Officer and that Ms. Danielle Favreau would continue in her role as interim Chief Executive

Officer.

OUTLOOK FOR 2021

In 2021, the Company plans to complete the strategic review that was initiated in 2020 and solidify a

strategic direction for the Company. The Company expects to announce the results of this review once

the market sounding phase of the project is complete. It will also be necessary in 2021 for the

Company to spend time and financial resources in dealing with various court actions commenced

against it.

2020 YEAR END RESULTS AND SELECTED ANNUAL INFORMATION

The costs incurred by the Company in 2020 related to the completion of a pre-feasibility study for the

Proteos Nitrogen Project, the initiation of a strategic review, continued preparation activities related

to the development of the Wynyard Potash Project and on responding to the requisition and related

activities of the special meeting held on December 15 th, 2020. As a result, on December 31, 2020, the

Company had cash of $4.8 million, a positive working capital of $3.8 million, and no debt. The

Company had adequate cash to fund all existing commitments in 2020. Furthermore, the Company has

sufficient cash to meet short-term operating and capital requirements.

The following information has been summarised from the Company's audited financial statements.

Karnalyte's 2020-year end financial statements, management's discussion and analysis, and annual

information form are available at www.sedar.com or on the Company’s website at

www.karnalyte.com.

Selected annual results

(CAD $ thousands)

Year ended December 31

2020 2019 2018

Total revenue - - -

Interest and other income 65 183 122

Net and comprehensive loss (3,429) (3,091) (6,018)

Basic and diluted per share (0.08) (0.07) (0.21)

Total current assets 5,291 8,064 11,136

Total assets 11,241 13,875 16,921

Total current liabilities 1,499 903 901

Total liabilities 3,311 2,549 2,608

Total shareholders’ equity 7,930 11,326 14,313

ABOUT KARNALYTE RESOURCES INC.

Karnalyte Resources Inc. is a development stage company focused on two fertilizer products, potash

and nitrogen, to be produced and manufactured in Saskatchewan. Karnalyte owns the construction

ready Wynyard Potash Project, with planned phase 1 production of 625,000 tonnes per year (“ TPY”) of

high grade granular potash, and two subsequent phases of 750,000 TPY each, taking total production up

to 2.125 million TPY. Karnalyte is also exploring the development of the Proteos Nitrogen Project,

which is a proposed small-scale nitrogen fertilizer plant with a nameplate production capacity of

approximately 700 metric tonnes per day (“MTPD”) of ammonia and approximately 1,200 MTPD of

urea, and a target customer market of independent fertilizer wholesalers in Central Saskatchewan.

ABOUT THE WYNYARD POTASH PROJECT

The Wynyard Potash Project is a construction ready solution mining potash project located in Wynyard,

Saskatchewan, with planned phase 1 production of 625,000 TPY of high grade granular potash, and two

subsequent phases of 750,000 TPY each, taking total production up to 2.125 million TPY. All

environmental permits remain valid, preliminary detailed engineering is complete, and the existing

offtake agreement with Gujarat State Fertilizers & Chemicals Limited remains in effect. Further

development is dependent on improved potash prices and obtaining financing.

ABOUT THE PROTEOS NITROGEN PROJECT

The Proteos Nitrogen Project is an advanced stage development project consisting of a proposed small-

scale nitrogen fertilizer plant to be located in Central Saskatchewan, having a nameplate production

capacity of approximately 700 MTPD of ammonia and approximately 1,200 MTPD of urea, and designed

to produce two products – anhydrous ammonia (82-0-0) and granular urea (46-0-0). Karnalyte’s primary

target market is independent local Saskatchewan fertilizer wholesalers within a 400-kilometer radius of

Saskatoon, Saskatchewan. A secondary target market is the US Midwest fertilizer wholesalers near to

the Canadian – United States border. The proposed plant would be the first greenfield nitrogen

fertilizer plant built in Canada in the last 26 years.

ABOUT GUJARAT STATE FERTILIZERS & CHEMICALS LIMITED

Gujarat State Fertilizers & Chemicals Limited (“GSFC”) is a leading Indian Fortune 500 chemicals and

fertilizer company that has been in business for more than 50 years. GSFC currently operates one

ammonia plant that was commissioned in the year 2000, and two urea plants that were established in

1969, at its fertilizer production complex in Vadodara, Gujarat State, India.

As the Company’s strategic partner and single largest shareholder, GSFC remains committed to the

Company and the Wynyard Potash Project and is fully supportive of the Company pursuing the

development of the Proteos Nitrogen Project. GSFC has also confirmed to the Company that it will

continue to support the structuring of the most cost-effective financing package for the development

of the Wynyard Potash Project, as GSFC has consistently offered to the Company since becoming a

shareholder in 2013.

For further information, please contact:

Danielle Favreau

Interim CEO

Karnalyte Resources Inc.

1(306) 986-1486

[email protected]

www.karnalyte.com

FORWARD-LOOKING STATEMENTS

Certain information included in this press release is forward-looking, within the meaning of applicable

Canadian securities laws. Forward-looking information is often, but not always, identified by the use of

words such as “anticipate”, “believe”, “could”, “estimate”, “expect”, “plan”, “intend”, “forecast”,

“future”, “guidance”, “may”, “predict”, “project”, “should”, “strategy”, “target”, “will” or similar

words or phrases suggesting future outcomes or language suggesting an outlook.

The forward-looking statements contained in this press release are based on certain key expectations

and assumptions made by Karnalyte, including, without limitation, assumptions as to: projected

economics for the Company’s planned potash production facility, the confirmation in an independent

feasibility study of Karnalyte’s assumptions regarding the technical and economic viability of the

Proteos Nitrogen project, the ability of Karnalyte to obtain financing on terms favourable to the

Company, and the ability of Karnalyte to receive, in a timely manner, the necessary approvals from the

Company’s board of directors, shareholders, regulatory authorities, and other third parties.

Karnalyte believes the expectations and assumptions upon which the forward-looking information is

based are reasonable. However, no assurance can be given that these assumptions and expectations

will prove to be correct. Accordingly, readers should not place undue reliance on the forward-looking

statements and information contained in this press release. Without limiting the generality of the

foregoing, readers are cautioned that the Company has not received a feasibility study prepared by a

third party with respect to the Proteos Nitrogen project.

Actual results may vary from the forward-looking information presented in this press release, and such

variations could be material. Risk factors and uncertainties could cause actual results to vary from the

forward-looking information in this press release. Additional information on forward-looking statements

and other factors that could affect Karnalyte’s operations and financial results are included in

documents on file with Canadian securities regulatory authorities and may be accessed through the

Company’s profile on the SEDAR website (www.sedar.com).

These forward-looking statements are made as of the date hereof and are expressly qualified in their

entirety by this cautionary statement. Subject to applicable securities laws, the Company assumes no

obligation to update or revise them to reflect new events or circumstances.