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Largo Reports First Quarter 2024 Financial Results; Cost Reduction Measures and Productivity Initiatives Underway

Financials

Largo Reports First Quarter 2024 Financial

Results; Cost Reduction Measures and

Productivity Initiatives Underway

All dollar amounts expressed are in thousands of U.S. dollars unless otherwise indicated.

Q1 2024 and Other Highlights

 Revenues of $42.2 million in Q1 2024 vs. 57.4 million in Q1 2023; Lower revenues

driven by a significant decrease in vanadium prices; Revenues per pound sold i of

$6.91 in Q1 2024 vs. $9.14 in Q1 2023

 Operating costs of $49.7 million in Q1 2024 vs. $45.9 million in Q1 2023

 Cash operating costs excluding royalties per pound6 of $6.12 per lb V2O5 equivalent

sold in Q1 2024 vs. $5.15 per lb in Q1 2023; Higher operating costs are largely

associated with the extended maintenance period in Q1 2024 and included a write-

down of produced vanadium products of $4.5 million

 Net loss of $13.0 million in Q1 2024, which included $4.4 million in non-recurring

items vs. a net loss of $1.2 million in Q1 2023, which included $0.1 million in non-

recurring items; Basic loss per share of $0.20 in Q1 2024 vs. basic loss per share of

$0.02 in Q1 2023

 Cash balance of $45.7 million, net working capitalii surplus of $70.8 million and debt

of $75.0 million exiting Q1 2024

 V2O5 equivalent sales of 2,765 tonnes (inclusive of 156 tonnes of purchased material)

in Q1 2024 vs. 2,849 equivalent tonnes sold (inclusive of 245 tonnes of purchased

material) in Q1 2023

 V2O5 production of 1,729 tonnes (3.8 million lbsiii) in Q1 2024 vs. 2,111 tonnes

produced in Q1 2023; Lower production in Q1 2024 was expected and is largely

attributable to the completion of the Company’s planned kiln refractory

replacement and other plant maintenance activities during the quarter

 The Company produced 9,563 tonnes of ilmenite concentrate in Q1 2024, an

increase of 7% from Q4 2023, and sold 513 tonnes of ilmenite concentrate in Q1

2024; Ilmenite sales were below Q1 2024 guidance due to operational and

administrative delays

 Q1 2024 results conference call: Thursday, May 16th at 10:00 a.m. ET

Vanadium Market Updateiv

 Due to adverse conditions in the Chinese and European steel industries, spot

demand for Q1 2024 continued to be weak; however, strong aerospace demand

continued; Future quarters are expected to witness an increase in demand for

energy storage, specifically in China

 The average benchmark price per pound of V2O5 in Europe was $6.44 in Q1 2024, a

38% decrease from the average of $10.39 seen in Q1 2023. The average benchmark

price per kg of ferrovanadium in Europe was $27.96 in Q1 2024, a 30% decrease

from the average of $39.46 seen in Q1 2023

 The average benchmark price per pound of V2O5 in Europe as of May 10, 2024 was

$5.87

TORONTO--(BUSINESS WIRE)--May 15, 2024--Largo Inc. ("Largo" or the "Company")

(TSX: LGO) (NASDAQ: LGO) today released financial results for the three months ended

March 31, 2024. The Company reported quarterly vanadium pentoxide (“V2O5”) equivalent sales

of 2,765 tonnes at a cash operating cost excluding royalties per pound6 sold of $6.12.

Daniel Tellechea, Interim CEO and Director of Largo, stated: “Having navigated challenges in

the first quarter, such as an extended maintenance period which led to increased costs, and a

sharp decline in vanadium prices, our focus remains on restoring profitability at Largo. We

continued to realize cost savings at our clean energy division this quarter as a result of initiating

our strategic review process, and negotiations with Stryten Energy LLC remain ongoing. While

we anticipate elevated costs in the first half of the year, we expect improvements in the second

half as the full effects of our previously announced productivity initiatives and cost reduction

measures materialize at our Maracás Menchen Mine.”

Financial and Operating Results – Highlights

Financial figures expressed in thousands of U.S. dollars, except as otherwise stated

Three months ended

Mar. 31,

2024

Mar. 31,

2023

Revenues 42,187 57,421

Operating costs (49,707) (45,931)

Net income (loss) (13,006) (1,207)

Basic earnings (loss) per share (0.20) (0.02)

Adjusted EBITDAv (3,626) 9,592

Cash (used) provided before working capital items (7,268) 8,150

Cash operating costs excl. royalties vi ($/lb) 6.12 5.15

Cash 45,656 42,714

Debt 75,000 75,000

Total mined – dry basis (tonnes) 3,243,492 3,523,656

Total ore mined (tonnes) 604,231 341,967

Effective gradevii of ore milled (%) 0.82 1.08

V2O5 equivalent produced (tonnes) 1,729 2,111

Ilmenite concentrate produced (tonnes) 9,563 Nil

Q1 2024 Notes

 The Company recorded a net loss of $13.0 million in Q1 2024 compared with a net loss

of $1.2 million in Q1 2023, primarily due to a 27% decrease in revenues and an 8%

increase in operating costs, which were partially offset by a 24% decrease in professional,

consulting and management fees and a 73% decrease in technology start-up costs.

 In Q1 2024, the Company’s direct mine and production costs of $29.9 million increased

by 5% over Q1 2023, primarily due to the impact of the scheduled plant shutdown in Q1

2024 and the associated lower global recoveries and higher costs as the plant resumed

operations. During the shutdown, the kiln refractory was replaced, and annual

maintenance activities were performed in the crushing, milling, ilmenite, leaching and

chemical sections of the plant.

 Cash operating costs excluding royalties6 of $6.12 per lb sold in Q1 2024 increased by

19% over Q1 2023 ($5.15 per lb) due to the reasons noted above and included a write-

down of produced vanadium products of $4.5 million. Additionally, increased quantities

of ore mined and lower grades also impacted the financial performance during the

quarter. The Company is actively working to achieve operational stability and operating

norms in order to better manage its unit costs and has implemented a number of

initiatives with the goal of reducing production costs and improving productivity. These

include reducing haulage distances, reducing the number of contractors and a

comprehensive review of all contracts.

 Professional, consulting and management fees in Q1 2024 decreased from Q1 2023 by

24% ($1.3 million), primarily due to reduced activity and headcount at Largo Clean

Energy Corp. (“LCE”) as a result of the initiation of its strategic review process.

Technology start-up costs in Q1 2024 also decreased from Q1 2023 by 73% ($2.0

million), which is primarily attributable to a decrease in activities at LCE in Q1 2024 as

the installation of its battery project nears conclusion.

 Subsequent to Q1 2024, production and sales in were 815 tonnes and 757 tonnes of V2O5

equivalent, respectively, in April 2024, with 2,500 tonnes of ilmenite concentrate being

produced during this period and 8,363 dry tonnes of ilmenite being sold.

 In May 2024, the Company secured a working capital debt facility with a bank in Brazil

for a total limit of $8.0 million. Drawdowns on the facility are repayable in 90 days

together with accrued interest at a rate of 8.25% p.a., with renewals subject to approval

by the bank.

 On May 15, 2024, the Company signed a binding term sheet for up to $10.0 million in

inventory financing. Under the terms of this facility, which shall have a minimum

duration of 12 months, the Company will use its vanadium finished products inventory to

secure drawdowns of up to $10.0 million for a maximum period of 90 days. Amounts

repaid will include a commission fee of 1%, interest at an expected rate of the U.S.

Secured Overnight Financing Rate ("SOFR") plus 2.5% and other direct costs.

The information provided within this release should be read in conjunction with Largo's

unaudited condensed interim consolidated financial statements for the three months ended March

31, 2024 and 2023 and its management's discussion and analysis for the three months ended

March 31, 2024 which are available on our website at www.largoinc.com or on the Company’s

respective profiles at www.sedarplus.com and www.sec.gov.

About Largo

Largo is a globally recognized vanadium company known for its high-quality VPURE™ and

VPURE+™ products, sourced from its Maracás Menchen Mine in Brazil. The Company is

currently focused on ramping up production of its ilmenite concentrate plant and is undertaking a

strategic evaluation of its U.S.-based clean energy business, including its advanced VCHARGE

vanadium battery technology to maximize the value of the organization. Largo's strategic

business plan centers on maintaining its position as a leading vanadium supplier with a growth

strategy to support a low-carbon future.

Largo’s common shares trade on the Nasdaq Stock Market and on the Toronto Stock Exchange

under the symbol "LGO". For more information, please visit www.largoinc.com.

Cautionary Statement Regarding Forward-looking Information:

This press release contains “forward-looking information” and “forward-looking statements”

within the meaning of applicable Canadian and United States securities legislation. Forward‐

looking information in this press release includes, but is not limited to, statements with respect to

the timing and amount of estimated future production and sales; the future price of commodities;

costs of future activities and operations, including, without limitation, the effect of inflation and

exchange rates; the effect of unforeseen equipment maintenance or repairs on production; timing

of ilmenite production; the ability to produce high purity V2O5 and V2O3 according to customer

specifications; the extent of capital and operating expenditures; the ability of the Company to

make improvements on its current short-term mine plan; the impact of global delays and related

price increases on the Company’s global supply chain and future sales of vanadium products.

Forward‐looking information in this press release also includes, but is not limited to, statements

with respect to our ability to build, finance and successfully operate a VRFB business, the

projected timing and cost of the completion of the EGPE project; our ability to protect and

develop our technology, our ability to maintain our IP, the competitiveness of our product in an

evolving market, our ability to market, sell and deliver our VCHARGE batteries on specification

and at a competitive price, our ability to successfully deploy our VCHARGE batteries in foreign

jurisdictions; our ability to negotiate and enter into a joint venture with Ansaldo Green Tech on

terms satisfactory to the Company and the success of such joint venture; the receipt of necessary

governmental permits and approvals on a timely basis, our ability to secure the required

resources to build and deploy our VCHARGE batteries, and the adoption of VRFB technology

generally in the market.

The following are some of the assumptions upon which forward-looking information is based:

that general business and economic conditions will not change in a material adverse manner;

demand for, and stable or improving price of V2O5 and other vanadium commodities; receipt of

regulatory and governmental approvals, permits and renewals in a timely manner; that the

Company will not experience any material accident, labour dispute or failure of plant or

equipment or other material disruption in the Company’s operations at the Maracás Menchen

Mine or relating to Largo Clean Energy, specially in respect of the installation and

commissioning of the EGPE project; the availability of financing for operations and

development; the availability of funding for future capital expenditures; the ability to replace

current funding on terms satisfactory to the Company; the ability to mitigate the impact of heavy

rainfall; the Company’s ability to procure equipment, services and operating supplies in

sufficient quantities and on a timely basis; that the estimates of the resources and reserves at the

Maracás Menchen Mine are within reasonable bounds of accuracy (including with respect to

size, grade and recovery and the operational and price assumptions on which such estimates are

based); the accuracy of the Company’s mine plan at the Maracás Menchen Mine, the

competitiveness of the Company's VRFB technology; the ability to obtain funding through

government grants and awards for the Green Energy sector, the accuracy of cost estimates and

assumptions on future variations of VCHARGE battery system design, that the Company’s

current plans for ilmenite and VRFBs can be achieved; the Company's "two-pillar" business

strategy will be successful; the Company's sales and trading arrangements will not be affected

by the evolving sanctions against Russia; and the Company’s ability to attract and retain skilled

personnel and directors; the ability of management to execute strategic goals.

Forward-looking statements can be identified by the use of forward-looking terminology such as

"plans", "expects" or "does not expect", "is expected", "budget", "scheduled", "estimates",

"forecasts", "intends", "anticipates" or "does not anticipate", or "believes", or variations of such

words and phrases or statements that certain actions, events or results "may", "could", "would",

"might" or "will be taken", "occur" or "be achieved". All information contained in this news

release, other than statements of current and historical fact, is forward looking information.

Forward-looking statements are subject to known and unknown risks, uncertainties and other

factors that may cause the actual results, level of activity, performance or achievements of Largo

or Largo Clean Energy to be materially different from those expressed or implied by such

forward-looking statements, including but not limited to those risks described in the annual

information form of Largo and in its public documents filed on www.sedar.com and available on

www.sec.gov from time to time. Forward-looking statements are based on the opinions and

estimates of management as of the date such statements are made. Although management of

Largo has attempted to identify important factors that could cause actual results to differ

materially from those contained in forward-looking statements, there may be other factors that

cause results not to be as anticipated, estimated or intended. There can be no assurance that

such statements will prove to be accurate, as actual results and future events could differ

materially from those anticipated in such statements. Accordingly, readers should not place

undue reliance on forward-looking statements. Largo does not undertake to update any forward-

looking statements, except in accordance with applicable securities laws. Readers should also

review the risks and uncertainties sections of Largo's annual and interim MD&As which also

apply.

Trademarks are owned by Largo Inc.

Non-GAAP Measures

The Company uses certain non-GAAP measures in its press release, which are described in the

following section. Non-GAAP financial measures and non-GAAP ratios are not standardized

financial measures under IFRS, the Company's GAAP, and might not be comparable to similar

financial measures disclosed by other issuers. These measures are intended to provide additional

information and should not be considered in isolation or as a substitute for measures of

performance prepared in accordance with IFRS.

Revenues Per Pound

This press release refers to revenues per pound sold, V2O5 revenues per pound of V2O5 sold,

V2O3 revenues per pound of V2O3 sold and FeV revenues per kg of FeV sold, a non-GAAP

performance measure that is used to provide investors with information about a key measure

used by management to monitor the performance of the Company.

This measure, along with cash operating costs and total cash costs, is considered to be one of the

key indicators of the Company’s ability to generate operating earnings and cash flow from its

Maracás Menchen Mine and sales activities. These measures differ from measures determined in

accordance with IFRS, and are not necessarily indicative of net earnings or cash flow from

operating activities as determined under IFRS.

The following table provides a reconciliation of this measure of revenues per pound sold, V 2O5

revenues per pound of V2O5 sold, V2O3 revenues per pound of V2O3 sold and FeV revenues per

kg of FeV sold, as per the Q1 2024 unaudited condensed interim consolidated financial

statements.

Three months ended

March 31,

2024 March 31,

2023

Revenues - V2O5 produced1 $ 21,558 $ 34,526

V2O5 sold - produced (000s lb) 3,113 3,798

V2O5 revenues per pound of V2O5 sold - produced ($/lb) $ 6.93 $ 9.09

Revenues - V2O5 purchased1 $ 988 $ 2,528

V2O5 sold - purchased (000s lb) 176 309

V2O5 revenues per pound of V2O5 sold - purchased ($/lb) $ 5.61 $ 8.18

Revenues - V2O51 $ 22,546 $ 37,054

V2O5 sold (000s lb) 3,289 4,107

V2O5 revenues per pound of V2O5 sold ($/lb) $ 6.85 $ 9.02

Revenues - V2O3 produced1 $ 6,203 $ 1,483

V2O3 sold - produced (000s lb) 668 134

V2O3 revenues per pound of V2O3 sold - produced ($/lb) $ 9.29 $ 11.07

Revenues - V2O3 purchased1 $ — $ 1,155

V2O3 sold - purchased (000s lb) — 88

V2O3 revenues per pound of V2O3 sold - purchased ($/lb) $ — $ 13.13

Revenues - V2O31 $ 6,203 $ 2,637

V2O3 sold (000s lb) 668 223

V2O3 revenues per pound of V2O3 sold ($/lb) $ 9.29 $ 11.83

Revenues - FeV produced1 $ 12,249 $ 17,428

FeV sold - produced (000s kg) 569 568

FeV revenues per kg of FeV sold - produced ($/kg) $ 21.53 $ 30.68

Revenues - FeV purchased1 $ 1,120 $ 301

FeV sold - purchased (000s kg) 51 10

FeV revenues per kg of FeV sold - purchased ($/kg) $ 21.96 $ 30.10

Revenues - FeV1 $ 13,369 $ 17,730

FeV sold (000s kg) 620 578

FeV revenues per kg of FeV sold ($/kg) $ 21.56 $ 30.67

Revenues1 $ 42,118 $ 57,421

V2O5 equivalent sold (000s lb) 6,096 6,281

Revenues per pound sold ($/lb) $ 6.91 $ 9.14

1. As per note 18 of the Company’s Q1 2024 unaudited condensed interim

consolidated financial statements.

Cash Operating Costs Excluding Royalties Per Pound

The Company’s press release refers to cash operating costs excluding royalties per pound, which

are non-GAAP ratios based on cash operating costs and cash operating costs excluding

royalties, which are non-GAAP financial measures, in order to provide investors with

information about a key measure used by management to monitor performance. This information

is used to assess how well the Maracás Menchen Mine is performing compared to plan and prior

periods, and also to assess its overall effectiveness and efficiency.

Cash operating costs includes mine site operating costs such as mining costs, plant and

maintenance costs, sustainability costs, mine and plant administration costs, royalties and sales,

general and administrative costs (all for the Mine properties segment), but excludes depreciation

and amortization, share-based payments, foreign exchange gains or losses, commissions,

reclamation, capital expenditures and exploration and evaluation costs. Operating costs not

attributable to the Mine properties segment are also excluded, including conversion costs,

product acquisition costs, distribution costs and inventory write-downs.

Cash operating costs excluding royalties is calculated as cash operating costs less royalties.

Cash operating costs per pound and cash operating costs excluding royalties per pound are

obtained by dividing cash operating costs and cash operating costs excluding royalties,

respectively, by the pounds of vanadium equivalent sold that were produced by the Maracás

Menchen Mine. Cash operating costs, cash operating costs excluding royalties, cash operating

costs per pound and cash operating costs excluding royalties per pound, along with revenues,

are considered to be key indicators of the Company’s ability to generate operating earnings and

cash flow from its Maracás Menchen Mine. These measures differ from measures determined in

accordance with IFRS, and are not necessarily indicative of net earnings or cash flow from

operating activities as determined under IFRS.