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Alerio Announces Interim Financial Statement Amendment

Financials

ALERIO GOLD ANNOUNCES INTERIM FINANCIAL STATEMENT AMENDMENT

September 25, 2024 – VANCOUVER, BRITISH COLUMBIA – Alerio Gold Corp. (CSE: ALE;) (“Alerio” or the

“Company”) announces that, as a result of a review by the British Columbia Securities Commission, it are

issuing the following press release to clarify our disclosure.

Subsequent to the issuance on July 30, 2024 of the Company’s condensed interim financial statements for

the nine months ended May 31, 2024 and related management’s discussion and analysis (the “Interim FS

and MD&A”), management re-assessed the fair value of the Company’s exploration and evaluation assets

and concluded that such assets were impaired. Accordingly, management amended and restated (the

“Restatement”) the Interim FS and MD&A to record an impairment of $16,205,950 in the condensed

interim statement of loss and comprehensive loss for the nine months ended May 31, 2024.

The material revisions made to the Interim FS and MD&A reflect this impairment, which impacts the

Company’s overall financial position for the reporting period. The corrected financials provide a more

accurate representation of the Company's financial status.

The following table illustrates the impact of the correction.

Condensed Interim Statement of Financial Position as at May 31, 2024

As originally

reported

$

Adjustment

$

As restated

$

Exploration and evaluation assets 16,205,950 (16,205,950) -

Total assets 16,230,624 (16,205,950) 24,674

Shareholders’ Equity (Deficit)

Deficit (3,562,891) (16,205,950) (19,768,841)

Total shareholders’ equity

(deficit)

14,957,347 (16,205,950) (1,248,603)

Condensed Interim Statement of Loss and Comprehensive Loss for the Three Months ended May 31,

2024

As originally

reported

$

Adjustment

$

As restated

$

Other item

Impairment of exploration and

evaluation assets

-

(16,205,950)

(16,205,950)

Net loss and comprehensive loss

for the period

(90,915)

(16,205,950)

(16,296,865)

Basic and Diluted Loss per Share (0.00) - (0.16)

Condensed Interim Statement of Loss and Comprehensive Loss for the Nine Months ended May 31,

2024

As originally

reported

$

Adjustment

$

As restated

$

Other item

Impairment of exploration and

evaluation assets

-

(16,205,950)

(16,205,950)

Net loss for the period (197,894) (16,205,950) (16,403,844)

Net loss and comprehensive loss

for the period

(197,894)

(16,205,950)

(16,403,844)

Basic and Diluted Loss per Share (0.00) - (0.16)

Condensed Interim Statement of Changes in Equity

As originally

reported

$

Adjustment

$

As restated

$

Net loss and comprehensive loss

for the nine months ended May

31, 2024

(197,894)

(16,205,950)

(16,403,844)

Deficit, as at May 31, 2024 (3,562,891) (16,205,950) (19,768,841)

Total Shareholders’ Equity , as at

May 31, 2024

14,957,347 (16,205,950) (1,248,603)

There was no impact on cash flow for the nine months ended May 31, 2024 as a result of the Restatement.

About Alerio Gold Corp.

Alerio Gold is a mineral exploration and development company in the business of acquiring, and exploring

gold properties, with a focus in Guyana, South America. The Company currently holds a 100-percent

interest in two properties located in Guyana S.A.

ON BEHALF OF THE BOARD OF DIRECTORS

“Allan Fabbro”

Allan Fabbro, CEO

For further information, please contact:

Geoff Balderson

Chief Financial Officer, Secretary, and Director

Telephone: 604-602-0001

Email: [email protected]