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Largo Resources Announces Solid First Quarter 2021 Financial Results with Net Income of $4.1 Million; Strategic Developments of Clean Energy Division Continue

Financials

Largo Resources Announces Solid First Quarter 2021 Financial Results with

Net Income of $4.1 Million; Strategic Developments of Clean Energy Division

Continue

All amounts expressed are in U.S. dollars, denominated by “$”.

Q1 2021 Highlights

• Net income of $4.1 million and basic earnings per share of $0.07

• Cash operating costs excluding royalties1 of $2.87 per lb V2O5 vs. $2.66 per lb in Q1

2020

• Revenues of $39.8 million, 4% lower than Q1 2020; Revenues per lb sold2 of $6.49,

an 8% increase over Q1 2020

• Cash balance of $48.7 million exiting Q1 2021

• Production of 1,986 tonnes (4.4 million lbs3) of V2O5 vs. 2,831 tonnes in Q1 2020;

Lower production in Q1 2021 was largely due to the planned shutdown related to

the Company’s nameplate capacity increase

• Total V2O5 equivalent sales of 2,783 tonnes, a 12% decrease over Q1 2020 as a result

of lower production during Q1 2021

• Strong vanadium demand in all of the Company’s key geographies in Q1 2021;

Main indexes in Europe and U.S. increased approximately 30% to 50% on the back

of solid demand and low inventory levels

• Q1 2021 results conference call: Thursday, May 13th, 2021 at 11:00 a.m. ET

Largo Clean Energy Strategic Developments

• Secured 1.4 gigawatt hour (“GWh”) nameplate capacity stack manufacturing

facility and product development center: The Company secured a location for its

product development and stack manufacturing center in Massachusetts, U.S. This

location will act as the global headquarters of the Company’s clean energy division

• Electrolyte, electrolyte tank and stack container manufacturing center approved:

The Company approved a location for its electrolyte production and manufacturing

of its containerized VCHARGE± vanadium redox flow battery (“VRFB”) systems in

New Hampshire, U.S.

• Strengthening of the executive team: The Company announced the appointment of

energy executive Salvatore Minopoli as Vice President of Operations of Largo Clean

Energy to focus on the overall commercial deployment of its VCHARGE± system.

Hiring of additional personnel to support the achievement of anticipated timelines

and targets continues

• Secured the advisory services of energy industry experts: The Company entered

into an agreement for the strategic advisory services of Dr. Jeffrey Chamberlain

and Dr. Bart Riley to provide advice to the Company’s board of directors on

accelerating the development of its clean energy division

Other Significant Highlights

• Nasdaq Stock Market LLC (“Nasdaq”) listing: The Company’s common shares

commenced trading on the Nasdaq at the open of market trading on April 19, 2021

under the symbol “LGO”

• Appointment of Ian Robertson to the Company’s Board of Directors: Founder and

former CEO of Algonquin Power & Utilities Corp.

• First iron ore sales contract: The Company finalized a sales contract for 14,000

tonnes of iron ore to a leading steel producer on March 12, 2021. Transport of the

contracted material has been completed, with full delivery and recognition of the

sale in April 2021

• Construction of a new ilmenite concentration plant in 2022: The Company’s Board

approved a $25 million ilmenite concentration plant expected to begin production in

early 2023 with a capacity of approximately 150,000 tonnes per annum to supply

this high demand market

• Working capital financing facility: The Company secured and drew down a $15.0

million working capital financing facility with a bank in Brazil. This facility is due

to be repaid as a lump sum in one year together with accrued interest at a rate of

2.28% per annum

TORONTO--(BUSINESS WIRE)--May 12, 2021--Largo Resources Ltd. ("Largo" or the

"Company") (TSX: LGO) (NASDAQ: LGO) is pleased to announce its first quarter 2021

financial results highlighted by revenues of $39.8 million from sales of 2,783 tonnes of

vanadium pentoxide (“V2O5”) equivalent.

Paulo Misk, President and Chief Executive Officer for Largo, stated: “Largo delivered solid first

quarter 2021 financial results with higher commodity prices contributing to revenues of $39.8

million and an 8% increase in revenues per pound sold. Despite production and sales impacts

related to the shutdown associated with our nameplate capacity increase in Q1 2021, we expect

to reap the benefits of this increase by the end of Q2 2021. Looking ahead, we remain focused on

delivering profitable growth in 2021 supported by a healthy balance sheet and favorable

vanadium market fundamentals. Further, our first iron ore sales contract and approval of the

ilmenite concentration plant are expected to increase and diversify the Company’s revenue

streams.” He continued: “I am pleased to report that the Company finalized the manufacturing

strategy for its clean energy division in Q1 2021 and began to establish the supply chain

required to deliver on its targeted deployment timelines and cost structure going forward. We

continue to view our entrance into the long-duration energy sector as a transformational

opportunity to create significant value for the Company, supported by increasing sector demand

and global carbon reduction targets.” He concluded: “Looking ahead, we also remain fully

committed to protecting the health and safety of our people and continue to maintain the

necessary protocols to help mitigate the spread of COVID-19 at our operations and throughout

our local communities.”

A summary of the Company’s operational and financial performance for the first quarter 2021 is

provided below:

Financial

Three months ended

March

31,

2021

March 31,

2020

Revenues $ 39,801 $ 41,547

Operating costs (28,172) (26,248)

Direct mine and production costs (15,544) (17,494)

Net income before tax 4,447 3,881

Income tax expense (321) -

Deferred income tax recovery 18 462

Net income (loss) 4,144 4,343

Basic earnings (loss) per share 0.07 0.08

Diluted earnings (loss) per share 0.07 0.07

Cash provided before (used in) non -cash working capital

items $ 12,731

$ (1,322)

Net cash provided by (used in) operating activities 1,711 (982)

Net cash provided by (used in) financing activities (22,420) 26,740

Net cash (used in) investing activities (9,075) (3,380)

Net change in cash (30,452) 17,795

As at

March

31,

2021

December 31,

2020

Cash $ 48,693

79,145 16,049

Working capital7 $ 97,641

92,950

Maracás Menchen Mine Production and Sales

Q1 2021 Q1 2020

Total Ore Mined (tonnes) 263,966 203,966

Ore Grade Mined - Effective Grade (%)4 1.22 1.61

Effective Grade of Ore Milled (%) 4 1.26 1.59

Concentrate Produced (tonnes) 100,467 100,072

Grade of Concentrate (%) 3.21 3.36

Contained V2O5 (tonnes) 3,223 3,365

Crushing Recovery (%) 96.8 98.3

Milling Recovery (%) 97.1 98.4

Kiln Recovery (%) 88.9 88.3

Leaching Recovery (%) 97.1 96.6

Chemical Plant Recovery (%) 95.3 96.8

Global Recovery (%)5 77.4 79.9

V2O5 produced (Flake + Powder) (tonnes) 1,986 2,831

V2O5 produced (equivalent pounds)3 4,378,375 6,241,279

V2O5 equivalent sold (tonnes) 2,783 3,170

Cash operating costs excluding royalties 1 $/lb 2.87 2.66

Total cash costs1 $/lb 4.07 2.87

Revenues per pound2 $/lb 6.49 6.00

Q1 2021 Financial Results

The Company recorded net income of $4.1 million and basic earnings per share of $0.07 in Q1

2021, compared with net income of $4.3 million in Q1 2020.

During Q1 2021, the Company recognized revenues of $39.8 million from sales of 2,783 tonnes

of V 2O 5 equivalent (Q1 2020 – 3,170 tonnes). This represents a 4% decrease in revenues over

Q1 2020 ($41.9 million). Revenues per pound sold 2 were $6.49 in Q1 2021 compared to $6.00

per pound sold in Q1 2020, representing an increase of 8%.

Operating costs of $28.2 million in Q1 2021 (Q1 2020 – $26.2 million) include direct mine and

production costs of $15.5 million (Q1 2020 – $17.5 million), conversion costs of $2.2 million

(Q1 2020 – $nil), product acquisition costs of $2.5 million (Q1 2020 – $nil), royalties of $1.5

million (Q1 2020 – $2.3 million), distribution costs of $1.2 million (Q1 2020 – $nil) and

depreciation and amortization of $5.3 million (Q1 2020 – $6.4 million). The decrease in direct

mine and production costs is primarily attributable to the decrease in V2O5 equivalent sold in Q1

2021. Conversion costs relate to the costs incurred in converting quantities of V2O5 into

ferrovanadium for delivery to customers and distribution costs relate to the costs incurred in

delivering products to customers. In Q1 2020, the Company only sold V2O5 and was not

responsible for shipping products to its customer at that time.

Cash operating costs excluding royalties1 were $2.87 per lb in Q1 2021, compared with $2.66 for

Q1 2020. The increase seen in Q1 2021 compared with Q1 2020 is largely due to a decrease in

produced V2O5 equivalent sold. This is a result of the planned shutdown during Q1 2021. Total

cash costs1 exclude royalties and include the Company’s total professional, consulting and

management fees and other general and administrative expenses and is calculated on total

pounds of V2O5 sold. For Q1 2021, total cash costs1 were $4.07.

Professional, consulting and management fees were $3.6 million in Q1 2021, compared with

$1.7 million in Q1 2020. The increase is primarily attributable to costs incurred in Q1 2021 in

connection with Largo Clean Energy and the Company’s sales & trading segment that were not

operational in Q1 2020. In addition, the Company’s corporate segment incurred legal and

regulatory costs in Q1 2021 in relation to the Nasdaq listing process.

The foreign exchange loss in Q1 2021 decreased from Q1 2020 by 79% to $1.8 million. This is

primarily attributable to a strengthening of the U.S. dollar against the Brazilian real by

approximately 10% since December 31, 2020 on U.S. dollar denominated cash and liabilities in

Brazil and a strengthening of the Canadian dollar against the U.S. dollar by approximately 1%

since December 31, 2020 on Canadian dollar denominated assets.

Cash provided by operating activities of $1.7 million in Q1 2021 is an increase from cash used in

operating activities of $1.0 million in Q1 2020. This is primarily due to an increase in cash

provided before working capital items of $14.0 million, partially offset by a net decrease in

working capital items of $11.0 million. The net movement in working capital items is largely

driven by increases in amounts receivable and inventory balances and the increased settlement of

accounts payable and accrued liabilities during Q1 2021.

Q1 2021 Operational Results

Total production from the Maracás Menchen Mine was 1,986 tonnes of V2O5, representing a

decrease of 30% over Q1 2020. This reduction is primarily attributable to the planned shutdown

to implement upgrades to the kiln and improvements in the cooler in January 2021. The

shutdown lasted for 20 days, with a further four months required for the commissioning and

ramp up of the new equipment. Following this, the nameplate production capacity will be

increased by 10% to 1,100 tonnes of V2O5 per month. Subsequent to Q1 2021, production in

April 2021 was 1,092 tonnes of V2O5.

The Company’s Q1 2021 global recovery5 of 77.4% was lower than the 79.9% seen in Q1 2020.

The main impacts were related the shutdown completed in January 2021 and the subsequent

commissioning and ramp up activities in February and March. These activities are expected to be

concluded by the end of Q2 2021, when the global recovery5 is expected to return to the levels

seen in 2020.

In Q1 2021, 263,966 tonnes of ore were mined with an effective grade4 of 1.22% of V2O5. The

ore mined in Q1 2021 was 29% higher than in Q1 2020. The Company produced 100,467 tonnes

of concentrate with an effective grade4 of 3.21%. The operational performance in Q1 2021

remained in-line with the Company’s plans despite the COVID-19 restrictions put in place.

Conference Call

Largo Resources management will host a conference call on Thursday, May 13, at 11:00 a.m.

ET, to discuss the Company’s first quarter 2021 results.

Conference Call Details:

Date: Thursday, May 13, 2021

Time: 11:00 a.m. ET

Dial-in

Number: Local / International: +1 (416) 764 -8688

North American Toll Free: (888) 390 -0546

Brazil Toll Free: 08007621359

Q&A Portal /

Audio Only https://produceredition.webcasts.com/starthere.jsp?ei=1457198&tp_key=89b980227a

Conference

Line:

Q&A Details: The Company requests all questions be submitted through the online portal link provided above.

The ability to submit questions over the phone will not be available during this call.

Conference ID: 60891546

Replay

Number: Local / International: + 1 (416) 764-8677

North American Toll Free: (888) 390 -0541

Replay Passcode: 891546 #

Website: To view press releases or any additional financial information, please visit the Investor Relations

section of the Largo Resources website at: www.largoresour ces.com/English/investor-resources

A playback recording will be available on the Company's website for a period of 60-days

following the conference call.

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, 2021 and 2020 and its management's discussion and analysis for the three ended March 31,

2021, which are available on our website at www.largoresources.com or on the Company’s

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

About Largo Resources

Largo Resources is an industry preferred, vertically integrated vanadium company. It services

multiple vanadium market applications through the supply of its unrivaled VPURE™ and

VPURE+™ products, from one of the world’s highest-grade vanadium deposits at the

Company’s Maracás Menchen Mine located in Brazil. Largo is also focused on the advancement

of renewable energy storage solutions through its world-class VCHARGE± vanadium redox

flow battery technology. The Company's common shares are listed on the Toronto Stock

Exchange and on the Nasdaq Stock Market under the symbol "LGO".

For more information on Largo and VPURE™, please visit www.largoresources.com and

www.largoVPURE.com.

For additional information on Largo Clean Energy, please visit www.largocleanenergy.com.

Forward-looking Information:

This press release contains forward-looking information under Canadian securities legislation,

some of which may be considered "financial outlook" for the purposes of applicable Canadian

securities legislation ("forward-looking statements"). 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; costs of future activities and operations; the extent of

capital and operating expenditures; the iron ore price environment; the timing and cost related

to the build out of the ilmenite plant; eventual production from the ilmenite plant; the ability to

sell ilmenite on a profitable basis and the extent and overall impact of the COVID-19 pandemic

in Brazil and globally. Forward‐looking information in this press release also includes, but is

not limited to, statements with respect to our ability to build, finance and operate a VRFB

business, our ability to protect and develop our technology, our ability to maintain our IP, our

ability to market and sell our VCHARGE± battery system on specification and at a competitive

price, our ability to secure the required production resources to build our VCHARGE± battery

system, and the adoption of VFRB technology generally in the market. 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 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 Resources Ltd.

Non-GAAP6 Measures

The Company uses certain non-GAAP financial performance measures in its press release and

MD&A, which are described in the following section.

Revenues Per Pound

The Company’s press release refers to revenues per pound sold, a non-GAAP performance

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

management to monitor 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. This revenues per pound measure does not have

any standardized meaning prescribed by IFRS and differs from measures determined in

accordance with IFRS. This measure is 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. This measure is 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 per pound sold to revenues as per

the Q1 2021 unaudited condensed interim consolidated financial statements.

Three months ended

March 31,

2021

March 31,

2020

Revenuesi $ 39,801 $ 41,909

V2O5 equivalent sold (000s lb) 6,135 6,989

Revenues per pound sold ($/lb) $ 6.49 $ 6.00

i. As per note 20 of the Company’s Q1 2021 unaudited condensed interim consolidated

financial statements.

Cash Operating Costs Per Pound

The Company’s press release refers to cash operating costs per pound, a non-GAAP

performance measure, 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. These costs are then

divided by the pounds of vanadium sold that were produced by the Maracás Menchen Mine to

arrive at the cash operating costs per pound. This measure differs to the new total cash costs

non-GAAP measure the Company uses to measure its overall performance (see later in this

section).

These measures, along with revenues, are 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. These cash operating costs measures do not have any standardized meaning prescribed by

IFRS and differ from measures determined in accordance with IFRS. 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. These measures are

not necessarily indicative of net earnings or cash flow from operating activities as determined

under IFRS.