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Largo Reports Q1 2026 Financial Results Reflecting Strong Operating Performance at Maracás Menchen Mine and the Impact of High U.S. Import Tariffs on Brazilian Products in Early 2026 All amounts expressed are in U.S. dollars, denoted by "$".

Financials Corporate Updates

Largo Reports Q1 2026 Financial Results

Reflecting Strong Operating Performance at

Maracás Menchen Mine and the Impact of High

U.S. Import Tariffs on Brazilian Products in

Early 2026

All amounts expressed are in U.S. dollars, denoted by "$".

Toronto, Ontario--(Newsfile Corp. - May 14, 2026) - Largo Inc. (

TSX: LGO

) (

NASDAQ: LGO

) ("

Largo

"

or the "

Company

"), the world's largest primary vanadium producer, today announced financial and

operating results for the three months ended March 31, 2026.

Mr. Daniel Tellechea, Co-Chief Executive Officer of Largo, stated:

"Q1 2026 reflected continued

operating improvements at Maracás Menchen and a stronger production profile compared with the

same period last year. We achieved V

2

O

5

equivalent production at the upper end of our quarterly

guidance range, supported by improved mine access, stronger ore availability, and greater operating

stability at the plant. Our focus remains on disciplined execution of the mine plan, cost control, and

continued operational consistency."

Mr. Alberto Arias, Co-Chief Executive Officer of Largo, added:

"The operating results of Q1 2026 reflect

a stronger operating base for Largo, but sales were still affected by the impact of the high U.S. tariffs

on Brazilian imports in the earlier part of the quarter. We are actively working to translate this improved

production into higher sales, supported by recent positive trends in the vanadium market. The

reduction of U.S. tariffs on Brazilian products in February has improved Largo's ability to more actively

supply the high-purity market, particularly the aerospace sector, as well as the U.S. ferrovanadium

market. Due to the timing of our sales contracts, the benefits of these developments should begin to

be reflected in Q2 2026. While the U.S. ferrovanadium market has recently shown signs of

rebalancing, we believe Largo remains well positioned to serve these markets as commercial

conditions normalize."

Q1 2026 Highlights

Operation Highlights

Vanadium pentoxide ("

V

2

O

5

") production in Q1 2026 increased 101.7% to 2,616 tonnes vs. 1,297

tonnes in Q1 2025. Production in the quarter was at the upper end of the Company's quarterly

guidance range of 2,400 to 2,700 tonnes and was supported by better ore availability and

operational stability in the industrial plant. Largo continues to expect full-year 2026 V

2

O

5

equivalent

production of 10,500 to 12,000 tonnes.

Total ore mined in Q1 2026 increased 90.8% to 852,046 tonnes vs. 446,614 tonnes mined in Q1

2025. The effective ore grade

1

was 0.48% V

2

O

5

in Q1 2026 vs. 0.41% in Q1 2025.

Global recovery

2

in Q1 2026 was 76.3% compared to 77.8% in Q1 2025.

Ilmenite concentrate production in Q1 2026 increased 86.8% to 11,514 tonnes vs. 6,162 tonnes in

Q1 2025.

In April 2026 production totaled 881 tonnes of V

2

O

5

equivalent and 5,536 tonnes of ilmenite

concentrate.

Commercial Highlights

Sales in Q1 2026 totaled 2,141 tonnes of V

2

O

5

equivalent, including 120 tonnes related to the

Company's inventory supply agreement, up 3.6% from the 2,066 tonnes sold in Q1 2025.

Produced V

2

O

5

equivalent pounds sold increased to 4,456 thousand lbs in Q1 2026, excluding

265 thousand lbs related to the Company's inventory supply agreement, compared with 4,206

thousand lbs in Q1 2025. Commercial conditions improved during the quarter, particularly in the

U.S. ferrovanadium ("

FeV

") market, supported by tightening supply conditions.

Sales of ilmenite concentrate, a by-product of the vanadium operation, in Q1 2026 increased

32.7% to 11,477 tonnes vs. 8,647 tonnes in Q1 2025.

Vanadium market conditions improved during Q1 2026. In Europe, the average benchmark price

for V

2

O

5

was $5.69/lb in Q1 2026 vs. $5.26/lb in Q1 2025, while the average benchmark price for

FeV was $26.60/kg vs. $24.26/kg. During the quarter, FeV prices in the U.S. market increased by

56% compared with the same period in the prior year, driven primarily by tightening global supply

conditions.

Financial Highlights

Revenues totaled $27.5 million in Q1 2026 vs. $28.2 million in Q1 2025. The Company recognized

$25.8 million in vanadium sales revenue and $1.7 million in ilmenite sales revenue during the

quarter. Revenues in the quarter continued to reflect the impact of the 50% U.S. import tariff on

Brazilian products, which was reduced to 10% in the middle of the quarter.

Revenues per pound sold of V

2

O

5

equivalent were $5.80 in Q1 2026, down from $6.04 in Q1

2025.

Adjusted cash operating costs excluding royalties

1

remained flat compared to Q1 2025 at $3.90/lb

sold in Q1 2026. Cash operating costs excluding royalties were $4.27/lb in Q1 2026 vs. $6.54/lb in

Q1 2025, reflecting improved mine performance and the absence of the kiln and plant stoppages

experienced in Q1 2025.

Cash used before working capital items

1

was $3.0 million in Q1 2026, compared with $8.5 million

in Q1 2025.

Q1 2026 adjusted EBITDA

1

was negative $4.3 million, compared to negative $2.8 million in Q1

2025, while Mining Operations Adjusted EBITDA

1

was negative $2.3 million, compared to

negative $0.7 million in Q1 2025.

In Q1 2026, Largo recorded a net loss of $4.7 million for Q1 2026, compared to a net loss of $9.2

million in Q1 2025. This improvement was mainly due to a 19% decrease in operating costs, a

28% decrease in other general and administrative expenses, and a $4.7 million recovery of

vanadium assets, partially offset by a 3% decrease in revenues, a 16% decrease in foreign

exchange gain, and a 63% increase in finance costs.

Basic loss per share of $0.07 in Q1 2026 vs. $0.14 in Q1 2025.

The Company ended Q1 2026 with a cash balance of $11.2 million and debt of $108.4 million.

Financial and Operational Results - Highlights

thousands of U.S. dollars, except as otherwise stated

Q1 2026

Q1 2025

Change

Revenues

27,529

28,235

-2.5%

Operating costs

(34,494

)

(42,477

)

-18.8%

Net loss

(4,730

)

(9,205

)

-48.6%

Basic loss per share

(0.07

)

(0.14

)

-50.0%

Adjusted EBITDA

1

(4,340

)

(2,774

)

+56.4%

Mining operations adjusted EBITDA

1

(2,276

)

(697

)

+226.5%

Cash provided (used) before working capital items

(3,000

)

(8,492

)

-64.7%

Cash operating costs excl. royalties

1

($/lb)

4.25

6.54

-35.0%

Adjusted cash operating costs excl. royalties

1

($/lb)

3.90

3.88

0.52%

Cash

11,204*

9,716**

+15.3%

Debt

108,367*

107,066**

+1.2%

Total mined - dry basis (tonnes)

4,818,359

3,933,242

+22.5%

Total ore mined (tonnes)

852,046

446,614

+90.8%

Effective grade

2

of ore mined (%)

0.48

0.41

+17.1%

V

2

O

5

equivalent produced (tonnes)

2,616

1,297

+101.7%

V

2

O

5

equivalent sales (tonnes)

2,141

2,066

+3.6%

Ilmenite concentrate produced (tonnes)

11,514

6,162

+86.8%

Ilmenite concentrate sold (tonnes)

11,477

8,647

+32.7%

* As of March 31, 2026.

** As of March 31, 2025

1 The cash operating costs excluding royalties, adjusted cash operating costs excluding royalties, Adjusted EBITDA, Mining operations adjusted

EBITDA, revenues per pound

sold are reported on a non-GAAP basis. Refer to the "Non-GAAP Measures" section of this press release. Revenues

per pound sold are calculated based on the quantity of V

2

O

5

sold during the stated period.

2 Eff

ective grade represents the percentage of magnetic material mined multiplied by the percentage of V

2

O

5

in the magnetic concentrate

Subsequent Events

April 2026 Sales and Production

Subsequent to Q1 2026, production in April 2026 totaled 930 tonnes of V

2

O

5

equivalent and 4,116

tonnes of ilmenite concentrate. Sales in April 2026 totaled 1,230 tonnes of V

2

O

5

equivalent and 2,011

dry tonnes of ilmenite, reflecting a solid start to Q2 2026 on both operational and commercial fronts.

At-The-Market Equity Offering Program

On January 8, 2026, the Company announced the launch of an at-the-market equity offering program (the

"ATM Program"). This allows the Company to periodically issue and sell common shares on The

Nasdaq Stock Market, with total gross proceeds of up to $60.0 million. By March 31, 2026, the

Company had issued 13,811,298 common shares through the ATM Program, resulting in net proceeds

of $19,707,264 at an average price of $1.4060 per share.

Impact of U.S. Tariff Relief

Following the reduction of U.S. tariffs from 50% to 10% in February 2026, Largo resumed commercial

activity for its high-purity vanadium products and began selling the high-purity inventories accumulated in

bonded warehouses in Baltimore, Maryland, as well as in the European Union. The tariff relief, together

with materially stronger vanadium pricing in the U.S., has improved the Company's ability to actively

supply both the high-purity vanadium market, particularly the aerospace segment, and the U.S. FeV

market, where the number of origins able to serve customers remains limited.

Largo is also increasing sales into the U.S. market to benefit from the significant price premium for FeV

in the U.S. relative to other regions. Due to the lag in price realization on reported sales, an important

portion of the recent price increase is expected to be reflected in Q2 2026 sales revenues. In addition,

most of the sales of the high-purity inventories accumulated in bonded warehouses in Baltimore are

expected to be reflected in the second quarter, as those sales were invoiced in April and May 2026

following the U.S. tariff reduction in the middle of the first quarter. As a result, the Company expects

stronger revenue realization in the second quarter than would have been the case had those units been

sold in the first quarter.

Copper and Platinum Group Metals

On April 10, 2026, Largo filed a request before the Brazilian Mining Agency ("ANM") to produce and sell

copper, platinum group metals, nickel and cobalt as by-products within its mining activities at the

Maracás Menchen Mine using its existing ore processing infrastructure. The filing follows previously

disclosed positive metallurgical testing and technical evaluation work and represents an important step

in advancing the potential inclusion of these additional by-products within Largo's operations.

The Company believes this initiative may further enhance the long-term value of the Maracás Menchen

Mine by leveraging existing infrastructure and expanding the potential contribution of its mineral

endowment, subject to the applicable regulatory process and any additional technical, environmental and

operational assessments that may be required.

Vanadium Market Update

Vanadium market conditions improved in Q1 2026, particularly in ferrovanadium markets. In Europe, the

average benchmark price of V

2

O

5

was $5.69/lb in Q1 2026, up from $5.26/lb in Q1 2025, while the

average benchmark price of FeV was $26.60/kg in Q1 2026, up from $24.26/kg in Q1 2025. As of

March 31, 2026, the average benchmark price of V

2

O

5

in Europe was $5.93/lb, compared with $5.08/lb

as of March 31, 2025, while the average benchmark price of FeV in Europe was $29.35/kg, compared

with $24.25/kg as of March 31, 2025.

During Q1 2026, Largo observed a 56% increase in FeV prices in the U.S. market compared with the

same period in the prior year. This increase was driven primarily by tighter global supply conditions.

More recently, vanadium market conditions have shown signs of rebalancing, with prices correcting from

earlier highs, particularly in the U.S. ferrovanadium market. The Company remains active across key

markets amid evolving geopolitical factors and continues to monitor developments closely as conditions

evolve across regions.

2026 Guidance

Largo is reiterating its 2026 vanadium guidance as previously disclosed on February 5, 2026. The

Company continues to expect annual V

2

O

5

equivalent production of 10,500 to 12,000 tonnes, annual

V

2

O

5

equivalent sales of 7,500 to 9,500 tonnes, and adjusted cash operating costs excluding royalties of

$3.50/lb to $4.50/lb sold.

The Company's 2026 guidance is presented on a business-as-usual basis and reflects management's

current expectations for improved mine access, higher ore availability, and the continued impact of

operational enhancements implemented during 2025. The Company has also committed a significant

portion of its expected monthly production in 2026 to sales of its VPURE+® and VPURE® products, as

well as FeV produced from VPURE®. Sales guidance does not include purchased products or any sold

material related to the Company's vanadium inventory supply agreement.

2026 Guidance

Annual V

2

O

5

equivalent production

tonnes

10,500 - 12,000

Annual V

2

O

5

equivalent sales

1

tonnes

7,500 - 9,500

Adjusted cash operating costs excluding royalties per pound

2

$/lb

3.50 - 4.50

Vanadium

Q1

Q2

Q3

Q4

2026

Low

High

Low

High

Low

High

Low

High

Low

High

Production (tonnes V

2

O

5

)

2,400

2,700

2,500

3,000

2,600

3,100

3,000

3,200

10,500

12,000

Sales

1

(tonnes V

2

O

5

)

1,500

2,000

2,000

2,500

2,000

2,500

2,000

2,500

7,500

9,500

1

.

Sales guidance does not include purchased products or any sold material related to the Company's vanadium inventory supply agreement.

2

.

Adjusted cash operating costs excluding royalties per pound is a non-GAAP ratio with no standard meaning under IFRS, and may not be

comparable to similar financial measures disclosed by other issuers. Refer to the "Non-GAAP Measures" section of this press release.

The Company continues to monitor market conditions, geopolitical developments, and trade-related

uncertainties, including the potential impact of new tariffs on imports from Brazil to the U.S., and the

impact of rising energy costs, particularly oil, on the Company's production costs, and may revise its

guidance if operating assumptions or market conditions materially change.

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

condensed Interim consolidated financial statements for the quarter ended March 31, 2026 and March

31, 2025 and its management's discussion and analysis ("

MD&A

") for the quarter ended March 31,

2026, which are available on the Company's website and on its profiles on SEDAR+ and EDGAR at

www.sec.gov

.

About Largo

Largo is the world's largest primary vanadium producer and a globally recognized supplier of high-quality

vanadium products, sourced from its world-class Maracás Menchen Mine in Brazil. As one of the world's

largest primary vanadium producers, Largo produces critical materials that empower global industries,

including steel, aerospace, defense, chemical, and energy storage sectors. The Company is committed

to operational excellence and sustainability, leveraging its vertical integration to ensure reliable supply

and quality for its customers.

Largo is also strategically invested in the clean energy storage sector through its 37.4% ownership of

Storion Energy, a joint venture with Stryten Energy focused on scalable domestic electrolyte production

for utility-scale vanadium flow battery long-duration energy storage solutions in the U.S.

The Company also holds a 100% interest in the Northern Dancer Tungsten-Molybdenum property

located in the Yukon Territory, Canada, and a 100% interest in the Currais Novos Tungsten Tailing

Project near Natal, Brazil. Preliminary economic assessments were completed for each asset in 2011.

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

the symbol "LGO". For more information on the Company, please visit

www.largoinc.com

.

###

For further information, please contact:

Investor Relations

Vera Abdo

Investor Relations Consultant

+1.640.223.6956

[email protected]

Cautionary Statement Regarding Forward-looking Information:

This press release contains "forward-looking information" and "forward-looking statements" within the

meaning of applicable securities legislation. Forward-looking information in this press release may

include, but is not limited to, the ability of the Company to continue as a going concern, the ability of

the Company to keep the Maracás Menchen Mine operating, the timing and amount of estimated

future production and sales; the future price of commodities; Company's positioning to supply FeV to

the U.S. market pending potential tariff developments; the impact of reduced tariffs on the U.S.

vanadium market and the Company's ability to capitalize on such reduction; the future of FeV prices

and the Company's ability to benefit from the strengthening of those prices; the Company's ability to

explore and commercialize copper and PMGs concentrates; the Company's 2026 guidance; the

Company's future strategy; the Company's ability to benefit from reductions in U.S. tariff barriers; the

impact of potential future changes in U.S. tariffs; the Company's belief that it remains well positioned

to serve key markets as commercial conditions normalize; expectations regarding stronger revenue

realization, including in Q2 2026; the Company's ability to explore, obtain regulatory approvals for,

produce and commercialize copper, platinum group metals, nickel and cobalt as by products within its

mining activities at the Maracas Menchen Mine and the potential benefits thereof;

the Company's

expectations and plans in respect of the at-the-market offering;

and management's expectations for

improved mine access, higher ore availability and the impact of operational enhancements

implemented during 2025.

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 V

2

O

5

and other vanadium products, ilmenite and titanium dioxide

pigment; that the current U.S. tariff rate on Brazilian imports will remain at or near current levels;

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; the availability

of financing for operations and development; the Company's ability to fund operations and meet its

financial obligations as they come due; 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 reliability of production, including, without limitation, access to massive

ore, 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 ability to obtain funding

through government grants and awards for the Green Energy sector; that the Company's current plans

for vanadium and ilmenite can be achieved; the Company's ability to protect and develop its

technology; the Company's ability to maintain its IP; the competitiveness of the Company's product in

an evolving market; that the Company will enter into agreements for the sales of vanadium and

ilmenite on favourable terms and for the sale of substantially all of its annual production capacity; the

Company's ability to attract and retain skilled personnel and directors; the ability of management to

execute strategic goals; uncertainty regarding future sales volumes and customer demand; changes

in global trade policies, including the imposition of tariffs or other trade restrictions by the United

States or other jurisdictions.

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", although not all forward-looking statements include those words or phrases.

In addition, any statements that refer to expectations, intentions, projections, guidance, potential, or

other characterizations of future events or circumstances contain forward-looking information. Forward-

looking statements are not historical facts nor assurances of future performance but instead represent

management's expectations, estimates, and projections regarding future events or circumstances.

Forward-looking statements are based on our opinions, estimates and assumptions that we

considered appropriate and reasonable as of the date such information is stated, subject to known

and unknown risks, uncertainties and other factors that may cause the actual results, level of activity,

performance or achievements of Largo 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.sedarplus.ca

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&A, which also apply.

Trademarks are owned by Largo Inc.

Non-GAAP Measures

The Company uses certain non-GAAP measures, 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.

Management believes that non-IFRS financial measures, when supplementing measures determined in

accordance with IFRS, provide investors with an improved ability to evaluate the underlying performance

of the Company.

Revenues Per Pound

The Company refers to revenues per pound sold, V

2

O

5

revenues per pound of V

2

O

5

sold, V

2

O

3

revenues per pound of V

2

O

3

sold and FeV revenues per kg of FeV sold, which are non-GAAP financial

measures that are used to provide investors with information about a key measure used by management

to monitor performance of the Company.

These measures, along with cash operating costs, are considered to be 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 revenues per pound sold, V

2

O

5

revenues per pound of

V

2

O

5

sold, V

2

O

3

revenues per pound of V

2

O

3

sold and FeV revenues per kg of FeV sold to revenues

and the revenue information presented in note 19 as per Q1 2026 unaudited condensed interim

consolidated financial statements.

Three months ended

March 31,

2026

March 31,

2025

Revenues - V

2

O

5

produced

1

$

11,615

$

12,133

V

2

O

5

sold - produced (000s lb)

2,292

2,119

V

2

O

5

revenues per pound of V

2

O

5

sold - produced ($/lb)

$

5.07

$

5.73

Revenues - V

2

O

5

purchased

1

-

-

V

2

O

5

sold - purchased (000s lb)

-

-

V

2

O

5

revenues per pound of V

2

O

5

sold - purchased ($/lb)

-

-

Revenues - V

2

O

5

1

$

11,615

$

12,133

V

2

O

5

sold (000s lb)

2,292

2,119

V

2

O

5

revenues per pound of V

2

O

5

sold ($/lb)

$

5.07

$

5.73

Revenues - V

2

O

3

produced

1

-

$

1,296

V

2

O

3

sold - produced (000s lb)

-

165

V

2

O

3

revenues per pound of V

2

O

3

sold - produced ($/lb)

-

$

7.85

Revenues - FeV produced

1

$

14,234

11,712

FeV sold - produced (000s kg)

656

574

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

21.70

20.40

Revenues - FeV purchased

1

-

$

2,356

FeV sold - purchased (000s kg)

-

105

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

-

$

22.44

Revenues - FeV

1

$

14,234

$

14,068

FeV sold (000s kg)

656

679

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

21.70

20.72

Revenues

1

$

25,849

$

27,497

V

2

O

5

equivalent sold (000s lb)

4,456

4,555

Revenues per pound sold ($/lb)

5.80

$

6.04

Three months ended

March 31,

2026

March 31,

2025

1

.

Quarter ended March 31 as per note 19 of the Q1 2026 unaudited condensed interim consolidated financial statements.

Cash Operating Costs, Cash Operating Costs Excluding Royalties and Adjusted Cash

Operating Costs Excluding Royalties

The Company refers to cash operating costs per pound, cash operating costs excluding royalties per

pound and adjusted cash operating costs excluding royalties per pound, which are non-GAAP ratios

based on cash operating costs, cash operating costs excluding royalties and adjusted 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 its plan and prior periods,

and to also 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.

Adjusted cash operating costs excluding royalties is calculated as cash operating costs excluding

royalties less write-downs of produced products.

Cash operating costs per pound, cash operating costs excluding royalties per pound and adjusted cash

operating costs excluding royalties per pound are obtained by dividing cash operating costs, cash

operating costs excluding royalties and adjusted 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, adjusted cash operating costs excluding

royalties, cash operating costs per pound, cash operating costs excluding royalties per pound and

adjusted 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.

The following table provides a reconciliation of cash operating costs, cash operating costs excluding

royalties, adjusted cash operating costs excluding royalties, cash operating costs per pound, cash