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Largo Resources Reports First Quarter 2019 Results

Financials

PRESS RELEASE May 14, 2019

Largo Resources Reports First Quarter 2019 Results

All financial figures are in Canadian dollars unless otherwise stated.

Q1 2019 Highlights

• Cash balance of $190.7 million exiting Q1 2019

• Production of 2,099 tonnes (4.6 million pounds4) of V2O5; Kiln refractory replacement

completed ahead of schedule

• Record global V2O5 recovery rate of 80% vs. 75.6% in Q1 2018

• Cash operating costs excluding royalties of $4.54 (US$3.41) per pound V2O5

• Revenues of $44.3 million in Q1 2019 (after the impact of the remeasurement of trade receivables

of $57.1 million on revenues of $101.4 million)

• Net loss of $2.2 million in Q1 2019

• New resource estimate for Novo Amparo Norte expected late Q2 2019

TORONTO - Largo Resources Ltd. ("Largo" or the "Company") (TSX: LGO) (OTCQX: LGORF) announces its first

quarter 2019 operational and financial results with 2,099 tonnes of vanadium pentoxide (“ vanadium” or “ V2O5”)

produced at an average global V2O5 recovery rate1 of 80% and cash operating costs excluding royalties2 of US$3.41

per pound of V2O5.

Mark Smith, Chief Executive Officer for Largo, stated : “ The decline in the price of vanadium and the significant

remeasurement of trade receivables under the Company’s off -take agreement greatly impacted profitability this

quarter. Despite continued pressure on vanadium prices , the operations team successfully complete d the kiln

refractory replacement ahead of schedule in addition to increasing global recoveries by 5% from the same quarter last

year, setting a new quarterly record . Cash operating costs 2 for the quarter were 4% lower compared to the same

quarter last year and I am very pleased with the team’s ability to remain focused on cost discipline at the mine.”

“The Company’s exploration initiatives are progressing as planned with drilling at the Novo Amparo Norte and Novo

Amparo deposits now complete and the commencement of drilling at the São Jose deposit. The Company’s work on a

new resource estimate for Novo Amparo Norte is now well advanced and we look forward to providing an update to

the market towards the end of Q2 2019.”

He concluded: “We are committed to implementing a comprehensive capital return program to return cash to our

shareholders in the form of dividends and/or the repurchase of shares and/or warrants following the intended

repayment of the Company’s remaining debt balance of US29.1 million . We intend to communicate the details of the

comprehensive capital return program at or before our Annual Meeting of Shareholders in June.”

Consolidated Q1 2019 Financial and Operational Results

Financial

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Three months ended

March 31,

2019

March 31,

2018

Revenues $ 44,314 $ 91,093

Direct mine and mill costs (19,464) (20,302)

Operating costs (29,071) (31,183)

Net income before tax 1,414 49,524

Income tax expense (1,114) (3,680)

Deferred income tax expense (2,468) -

Net income (loss) (2,168) 45,844

Basic earnings (loss) per share (0.00) 0.09

Diluted earnings (loss) per share (0.00) 0.07

Cash provided before non-cash working capital items $ 21,688 $ 61,855

Net cash provided by operating activities 95,416 24,940

Net cash (used in) financing activities (92,359) (26,561)

Net cash (used in) investing activities (8,202) (3,714)

Net change in cash (15,488) (4,541)

As at

March 31,

2019

December 31,

2018

Cash $ 190,700 206,188

16,049 Restricted cash - 21

Working capital3 132,442 137,258

Operational

Maracás Menchen Mine Production Q1 2019 Q1 2018

Total Ore Mined (tonnes) 250,109 236,636

Head Grade of Ore Mined (%) 1.63 1.68

Ore Grade Mined - Effective Grade (%)6 1.29 1.34

Effective Grade of Ore Milled (%) 1.51 1.95

Concentrate Produced (tonnes) 86,673 77,222

Grade of Concentrate (%) 3.32 3.56

Contained V2O5 (tonnes) 2,874 2,747

Crushing Recovery (%) 97.0 97.5

Milling Recovery (%) 96.8 97.4

Kiln Recovery (%) 89.2 85.4

Leaching Recovery (%) 97.7 97.1

Chemical Plant Recovery (%) 97.7 96.4

Global Recovery (%)1 80.0 75.9

V2O5 Produced (Flake + Powder) (tonnes) 2,099 2,214

V2O5 produced (equivalent pounds)4 4,627,497 4,881,029

Cash operating costs2 per pound produced CAD$ $5.04 $5.20

US$5 $3.79 $4.11

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Cash operating costs excluding royalties2 per pound produced CAD$ $4.54 $4.75

US$5 $3.41 $3.76

First Quarter 2019 Operational Results

Total production from the Maracás Menchen Mine in Q1 2019 was 2,099 tonnes of V2O5, representing a 5% decrease

over Q1 2018. Lower production during the quarter was largely due to the completion of the kiln refractory

replacement which occurred during the month of March 2019 and resulted in 11 days of production downtime. The

kiln was shut down for the refractory replacement from March 12, 2019 until March 31, 2019.

In Q1 2019, 250,109 tonnes of ore with an effective V2O5 grade6 of 1.29% were mined. During the plant shutdown in

March 2019, mining, crushing and milling operations continued to increase the concentrate stockpiles necessary

for the shutdowns required to tie-in the expansion with the existing plant.

Global V2O5 recovery rates1 averaged 80.0% in Q1 2019 which is an increase of 5% over Q1 2018. This represents a

new quarterly record for the Company and contributed to the stable operational performance of the plant during

Q1 2019 . This higher global recovery rate 1 helped reduce the production impact from the kiln refractory

replacement shutdown through the production of V2O5 stocks which were processed during this time.

First Quarter 2019 Financial Results

Sales of V2O5 during Q1 2019 were 2,100 tonnes, including 440 tonnes of high purity V2O5. This is an increase in high

purity V2O5 sales of 80 tonnes compared with Q4 2018, and an increase of 40 tonnes compared with Q1 2018.

The Company recorded a net loss of $2.2 million in Q1 2019 after the recognition of an income tax expense of $1.1

million and deferred income tax expense of $2.5 million. This compares to net income of $45.8 million in Q1 2018

and is primarily due to a decrease in revenues for the quarter.

The Company recognized revenues of $44 .3 million in Q1 2019, compared with $9 1.1 million in Q1 2018, with

production for Q1 2019 of 2,099 tonnes of V2O5 being 115 tonnes lower than the 2,214 tonnes produced in Q1 2018.

Vanadium sales from contracts with customers was $101 .4 million in Q1 2019, compared with $73.1 million in Q1

2018. This increase is primarily attributable to an increase in the V2O5 price, with the average price per pound of V2O5

of approximately US$16.34 for Q1 2019, compared with approximately US$13.57 for Q1 2018. The overall decrease

in revenues is primarily attributable to the remeasurement of trade receivables / payables as a result of the decrease

in the V 2O5 price from Q4 2018, when the average price was approximately $24.53 (refer to the Company’s press

release dated April 22, 2019). The valuation of trade receivables at March 31, 2019 resulted in a liability position and

has been classified as trade payables.

In addition to the $57.1 million (approximately US$42.9 million) reduction in revenues recorded during Q1 2019 as

a result of the remeasurement of trade receivables / payables under the Glencore contract, the Company

anticipates recording an additional remeasurement charge of approximately $40.0 million (approximately US$30.0

million) to its revenues over the remainder of fiscal 2019 for sales pertaining to Q1 2019. This assumes a constant

V2O5 price per pound of US$8.45 over the remainder of the year (being the average V2O5 price per pound at May 10,

2019).

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Operating costs during Q1 2019 of $29.1 million improved when compared to $31.2 million in Q1 2018 and include

direct mine and mill costs of $ 19.5 million, depreciation and amortization of $ 7.3 million and royalties of $ 2.3

million. Cash operating costs excluding royalties2 also improved in Q1 2019 to $4.54 (US$3.41) per pound from $4.75

(US$3.76) in Q1 2018, representing a decrease of 4% . The decrease seen in Q 1 2019 as compared to Q1 2018 is

primarily due to the improved global recovery1 of 80.0% for the quarter largely driven by the global recovery rate1 of

83.1% achieved in January 2019.

Conference Call

Largo Resources’ management will host a conference call on Wednesday, May 15, 2019, at 12:00 p.m. EST, to

discuss both operational and financial results for the first quarter 2019. In addition, the Company’s third-party

independent consultant, Mr. Terry Perles, will provide an update on the vanadium market during the call.

Conference Call Details:

Date: Wednesday, May 15, 2019

Time: 12:00 p.m. EST

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

North American Toll Free: (888) 390-0546

Brazil Toll Free: 08007621359

Conference ID: 63330688

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

North American Toll Free: (888) 390-0541

Replay Passcode: 496092#

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

Relations section of the Largo Resources website at: www.largoresources.com/investors

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

consolidated interim financial statements and management's discussion and analysis for the three months ended

March 31, 2019, which are available on our website at www.largoresources.com and on SEDAR.

Technical Disclosure/Qualified Person

Mr. Paul Sarjeant B.Sc. P.Geo., Manager of Geology at Largo Resources is a Qualified Person as defined under

National Instrument 43-101 Standards of Disclosure for Mineral Projects and has reviewed the technical information

in this press release.

About Largo Resources

Largo is a Toronto -based strategic mineral company foc used on the production of vanadium flake, high purity

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vanadium flake and high purity vanadium powder at the Maracás Menchen Mine located in Bahia State, Brazil. The

Company's common shares are principally listed on the Toronto Stock Exchange under the symbol "LGO". For more

information on Largo, please visit our website at www.largoresources.com.

Neither the Toronto Stock Exchange (nor its regulatory service provider) accepts responsibility for the

adequacy or accuracy of this release.

CONTACT INFORMATION:

For more information, please contact:

Alex Guthrie

Manager, Investor Relations and Communications

[email protected]

416-861-9797

Forward Looking Information

Disclaimer: This press release contains forward ‐looking information under Canadian securities legislation. Forward ‐

looking information includes, but is not limited to, statements with respect to timing for and completion of the Maracás

Menchen Mine expansion project and the costs associated therewith; Largo's development potential and timetable of

its operating, development and exploration assets; Largo's ability to raise additional funds as may be necessary; the

future price of vanadium ; the estimation of mineral reserves and mineral resources; conclusions of economic

evaluations; the realization of mineral reserve estimates; the timing and amount of estimated future production,

development and exploration; costs of future activities; ca pital and operating expenditures; success of exploration

activities; mining or processing issues; currency exchange rates; government regulation of mining operations; and

environmental risks. Generally, forward ‐looking statements can be identified by the u se 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 the 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 SEDAR from time to

time. Forward ‐looking statements are based on the opinions and estim ates 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. Ac cordingly, 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.

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Non-GAAP7 Measures

The Company uses certain non-GAAP financial performance measures in its Management’s Discussion and Analysis for

the three months ended March 31, 2018, which are described in the following section.

Cash Operating Costs

The Company’s press release refers to cash operating costs per pound produced, 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, but

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

reclamation, capital expenditures and exploration and evaluation costs. These costs are then divided by the pounds

of production from the Maracás Menchen Mine to arrive at the cash operating costs per pound produced.

The measure, along with revenues, 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. These cas h operating costs do not have any

standardized meaning prescribed by IFRS and differ from measures determined in accordance with IFRS. They are

intended to provide additional information and should not be considered in isolation or as a substitute for meas ures

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.

In addition, the Company’s press release refers to cash operating costs ex cluding royalties. This is a non -GAAP

performance measure and is calculated as cash operating costs less royalties, as disclosed in the following tables.

The following tables provide a reconciliation of cash operating costs per pound produced for the Mara cás Menchen

Mine to operating costs, excluding depreciation expense as per the Q1 2019 unaudited condensed interim

consolidated financial statements.

Three months ended

March 31,

2019

March 31,

2018

Operating costsi $ 29,071 $ 31,183

Professional, consulting and management feesii 1,270 2,535

Other general and administrative expensesii 268 346

Less: depreciation and amortization expensei (7,281) (8,689)

Cash operating costs $ 23,328 $ 25,375

Less: royaltiesi (2,326) (2,192)

Cash operating costs excluding royalties $ 21,002 $ 23,183

V2O5 flake produced (000s lb) 4,627 4,881

Cash operating costs per pound produced ($/lb) $ 5.04 $ 5.20

Cash operating costs excluding royalties per pound produced ($/lb) $ 4.54 $ 4.75

I. Refer to note 20 in the Company's unaudited condensed interim consolidated financial statements for the three months ended Ma rch 31, 2019 and 2018.

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II. Refer to the Mine properties segment in note 16 in the Company's unaudited condensed interim consolidated financial statements for the three months ended March 31,

2019 and 2018.

1 Global recovery is the product of crushing recovery, milling recovery, kiln recovery, leaching recovery and chemical plant recovery.

2 Largo reports non-GAAP measures such as “Cash Operating Costs". Please see information on this non -GAAP measure in the "Non-GAAP Measures" section

of this new release.

3 Defined as current assets less current liabilities per the consolidated statements of financial position.

4 Conversion of tonnes to pounds, 1 tonne = 2,204.62 pounds or lbs.

5 Refer to Management’s Discussion and Analysis for the three months ended March 31, 2018 for exchange rates used.

6 Effective grade represen ts the percentage of magnetite in ore mined multiplied by the percentage of V 2O5 in the magnetic concentrate.

7 GAAP – Generally Accepted Accounting Principles.