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Labrador Iron ORE Royalty Corporation - Results FOR the First Quarter Ended

Financials

P R E S S R E L E A S E

Toronto, May 7, 2025

LABRADOR IRON ORE ROYALTY CORPORATION - RESULTS FOR THE FIRST QUARTER ENDED MARCH 31, 2025

To the Holders of Common Shares of Labrador Iron Ore Royalty Corporation

The Directors of Labrador Iron Ore Royalty Corporation ("LIORC" or the "Corporation") present the first quarter report

for the period ended March 31, 2025.

Financial Performance

In the first quarter of 2025, LIORC’s financial results were negatively affected by lower sales tonnages of pellets and

concentrate for sale (“CFS”), and lower iron ore prices and pellet premiums. Royalty revenue for the first quarter of

2025 of $35.6 million was 36% lower than the first quarter of 2024 and 37% lower than the fourth quarter of 2024.

Equity earnings from Iron Ore Company of Canada (“IOC”) were $3.3 million in the first quarter of 2024 compared to

$34.3 million in the first quarter of 2024. Net income per share for the first quarter of 2025 was $0.33 per share, which

was a 64% decrease from the same period in 2024 and a 33% decrease from the fourth quarter of 2024. The adjusted

cash flow per share for the first quarter of 2025 was $0.31 per share, which was 37% lower than in the same period in

2024 and 63% lower than the fourth quarter of 2024. While adjusted cash flow is not a recognized measure under IFRS

Accounting Standards, the Directors believe that it is a useful analytical measure as it better reflects cash available for

dividends to shareholders.

Iron ore prices were lower in the first quarter of 2025 as the European steel market remained weak due to soft demand

and high producer stocks and China dealt with slowing economic growth, in part due to its problematic property sector.

According to the World Steel Association, global crude steel production in the first quarter of 2025 was flat relative to

the first quarter of 2024. This is consistent with the longer -term trend that has seen no growth in China crude steel

production over the last 5 years (2019 -2024), compared to an average growth of 4% per year over the five years prior

(2014-2019). On the supply side, expectations are for an increase in seaborne supply in 2025 despite lower shipments in

the first quarter. While shipments from Vale in the first quarter were affected by seasonal rainfall in Brazil, volumes

remained within the normal range for this time of year, and as the rainy season ends volumes are expected to rise

through the second quarter. Additionally, Samarco continues to ramp up production following the commissioning of

their new concentrator. Shipments from major Australian miners, which had been negatively impacted in the first

quarter by storms, are now operating at high levels as producers work to make up for lost volumes.

IOC sells CFS based on the Platts index for 65% Fe, CFR China (“65% Fe index”). All references to tonnes and per tonne

prices in this report refer to wet metric tonnes, other than references to Platts quoted pricing, which refer to dry metric

tonnes. Historically, IOC’s wet ore contains approximately 3% less ore per equivalent volume than dry ore. In the first

quarter of 2025, the 65% Fe index averaged US$117 per tonne, a 1% decrease from the prior quarter and a 14%

decrease from the average of US$136 per tonne in the first quarter of 2024.

The monthly Atlantic Blast Furnace 65% Fe pellet premium index as quoted by Platts (the “pellet premium”) averaged

US$35 per tonne in the first quarter of 2025 was down 12% from an average of US$40 per tonne in the same quarter of

2024, as soft demand and high producer stocks resulted in EU pellet imports being approximately 30% lower than the

annual average in 2024. The demand for direct reduction (“DR”) pellets was more stable, with the Middle East and

North Africa region continuing to be the largest consumer of DR pellets. However, the influx of new supply has caused

prices to consistently fall below the main market reference. The Platts Direct Reduction 67.5% Fe pellet premium (the

“DR pellet premium”) averaged US$54 per tonne in the first quarter of 2025, down 9% from an average of US$59 per

tonne in the same quarter of 2024.

Based on sales as reported for the LIORC royalty, the overall average price realized by IOC for CFS and pellets, FOB Sept -

Îles, net of freight charges was approximately US$110 per tonne in the first quarter of 2025, compared to approximately

US$133 per tonne in the first quarter of 2024.

Iron Ore Company of Canada Operations

Operations

IOC concentrate production in the first quarter of 2025 of 4.3 million tonnes was 10% lower than the same quarter of

2024 and 13% lower than the fourth quarter of 2024. Total mine material moved in the quarter increased by 30% over

the same quarter last year, as a result of the use of additional haul trucks, an increase in haul truck availability and

higher contractor movement of material. However, the increase in material moved was more than offset by a higher

strip ratio, resulting in a reduction in ore delivered to the concentrator. In addition, concentrate production in the first

quarter of 2025 was negatively impacted by a lower weight yield, mainly driven by a lower spiral plant yield due to

changes in the mining sequence (due to ore and loading unit availability), and a lower crude iron content.

IOC saleable production (CFS plus pellets) of 3.9 million tonnes in the first quarter of 2025 was 11% lower than the same

quarter of 2024. Pellet production of 2.3 million tonnes was 8% lower than the corresponding quarter in 2024, mainly

due to induration machine #2 refractory repairs, plant reliability issues, and a lower amount of feed from the

concentrator. CFS production of 1.6 million tonnes was 16% lower than the same quarter of 2024 mainly due to a lower

amount of concentrate production referred to above.

Sales as Reported for the LIORC Royalty

Total iron ore sales tonnage by IOC (CFS plus pellets) of 3.2 million tonnes in the first quarter of 2025 was 26% lower

than the total sales tonnage for the same period in 2024 and 24% lower than the fourth quarter of 2024. The decrease

in IOC sales tonnage was largely a result of inventory availability and timing of vessels. Pellet sales tonnages were 12%

lower than the same quarter of 2024 and 7% lower than the fourth quarter of 2024. CFS sales tonnages were 43% lower

than the same quarter of 2024 and 43% lower than the fourth quarter of 2024.

Outlook

Rio Tinto’s 2024 guidance for IOC’s saleable production (CFS plus pellets) remains at 16.5 million to 19.4 million tonnes.

This compares to 16.1 million tonnes of saleable production in 2024. IOC continues to focus on upgrading its capital

assets through increased capital expenditures. As reported in the 2024 Annual Report, IOC’s capital expenditures for

2025 are forecasted to be US$342 million, down from US$376 million in 2024.

The outlook for iron ore pricing in the second quarter remains uncertain. Currently the market is in a wait -and-see

mode, as geopolitical developments involving US and reciprocal tariffs are evolving rapidly and continue to significantly

impact market conditions. While China exports very little crude steel to the US, increases in US tariffs on imports from

China could indirectly impact China’s steel sector, as China exports large volumes of manufactured goods to the US with

substantial embodied steel inputs. A material reduction in these exports could reduce Chinese demand for steel,

depressing steel prices and mill profitability, in turn placing downward pressure on iron ore prices. The World Steel

Association, which typically releases a bi -annual short -range outlook for steel demand in April has decided to defer

providing an outlook at this time, stating that it believes that the imposition of tariffs by the US administration could

render such a report outdated. In April 2025, the 65% Fe index averaged US$112 per tonne or 4% lower than the

average in first quarter of 2025.

US tariffs could also directly affect IOC current sales arrangements. Currently about 11% of IOC's product is sold into the

US. This is mainly in the form of DR pellets. IOC also sells DR pellets into Europe and the Middle East/North Africa. The

implementation of import tariffs on iron ore from Canada would significantly affect trade flows, prompting US direct

reduction iron ore producers to seek alternative supply sources to mitigate the increased costs of Canadian ore. In such

a circumstance IOC should be able to successfully reposition DR pellet sales to the Middle East/North Africa.

LIORC has no debt and at March 31, 2025, had positive net working capital (current assets less current liabilities) of $22

million, which included the first quarter net royalty payment received from IOC on April 25, 2025 and the LIORC

dividend in the amount of $0.50 per share paid to shareholders on the next day.

Respectfully submitted on behalf of the Directors of the Corporation,

John F. Tuer

President and Chief Executive Officer

May 7, 2025

Management’s Discussion and Analysis

The following discussion and analysis should be read in conjunction with the Management’s Discussion and Analysis

section of Labrador Iron Ore Royalty Corporation’s (“LIORC” or the “Corporation”) 2024 Annual Report, and the financial

statements and notes contained therein and the March 31, 2025 interim condensed consolidated financial statements.

Overview of the Business

The Corporation’s revenues are entirely dependent on the operations of IOC as its principal assets relate to the

operations of IOC and its principal source of revenue is the 7% royalty it receives on all sales of iron ore products by IOC.

In addition to the volume of iron ore sold, the Corporation’s royalty revenue is affected by the price of iron ore and the

Canadian – U.S. dollar exchange rate. The first quarter sales of IOC are traditionally adversely affected by the general

winter operating conditions and are usually 15% – 20% of the annual volume, with the balance spread fairly evenly

throughout the other three quarters. Because of the size of individual shipments, some quarters may be affected by the

timing of the loading of ships that can be delayed from one quarter to the next.

Financial Highlights

2025 2024

Revenue 36.2 56.7

Equity earnings from IOC 3.3 34.3

Net income 21.4 59.3

Net income per share $ 0.33 $ 0.93

Cash flow from operations 24.7 30.0

Cash flow from operations per share (1) $ 0.39 $ 0.47

Adjusted cash flow (1) 19.8 31.3

Adjusted cash flow per share (1) $ 0.31 $ 0.49

Dividends declared per share $ 0.50 $ 0.45

(1) This is a non-IFRS financial measure and does not have a standard meaning under IFRS.

Please refer to Standardized Cash Flow and Adjusted Cash Flow section in the MD&A.

Three Months Ended

March 31,

($ in millions except per share information)

The lower revenue, net income and equity earnings from IOC achieved in the first quarter of 2025 as compared to 2024

were mainly due to lower sales tonnages of pellets and CFS, as well as lower iron ore prices and pellet premiums. The

first quarter of 2025 sales tonnages (CFS plus pellets) were lower by 26% , predominantly due to lower availability of

inventory and timing of vessels. CFS sales tonnages were 43% lower than the same quarter in 2024, and pellet sales

tonnage were 12% lower.

The lower pellet and CFS sales tonnages resulted in royalty income of $35.6 million for the quarter as compared to

$56.0 million for the same period in 2024. First quarter 2025 cash flow from operations was $24.7 million or $0.39 per

share compared to $30.0 million or $0.47 per share for the same period in 2024. Equity earnings from IOC amounted to

$3.3 million or $0.05 per share in the first quarter of 2025 compared to $34.3 million or $0.54 per share for the same

period in 2024.

Operating Highlights

IOC Operations 2025 2024

Sales(1)

Pellets 2.15 2.45

Concentrate for sale ("CFS") (2) 1.10 1.92

Total(3) 3.25 4.37

Production

Concentrate produced 4.25 4.75

Saleable production

Pellets 2.33 2.53

CFS 1.61 1.92

Total(3) 3.95 4.45

Average index prices per tonne (US$)

65% Fe index(4) $ 117 $ 136

62% Fe index(5) $ 104 $ 124

Pellet premium(6) $ 35 $ 40

(1) For calculating the royalty to LIORC.

(2) Excludes third party ore sales.

(3) Totals may not add up due to rounding.

(4) The Platts index for 65% Fe, CFR China.

(5) The Platts index for 62% Fe, CFR China.

(6) The Platts Atlantic Blast Furnace 65% Fe pellet premium index.

(in millions of tonnes)

Three Months Ended

March 31,

IOC sells CFS based on the 65% Fe index. In the first quarter of 2025, the 65% Fe index averaged US$117 per tonne, a

14% decrease from the average of US$136 per tonne in the first quarter of 2024, as the European steel market

remained weak due to soft demand and high producer stocks and China dealt with slowing economic growth, in part

due to its problematic property sector. On the supply side, expectations are for an increase in seaborne supply in 2025

despite lower shipments in the first quarter. The monthly pellet premium averaged US$35 per tonne in the first quarter

of 2025 was down 12% from an average of US$40 per tonne in the same quarter of 2024, as soft demand and high

producer stocks resulted in EU pellet imports being approximately 30% lower than the annual average in 2024.

Based on sales as reported for the LIORC royalty, the overall average price realized by IOC for CFS and pellets, FOB Sept -

Îles, net of freight charges was approximately US$110 per tonne in the first quarter of 2025 compared to US$133 per

tonne in the first quarter of 2024. The decrease in the average realized price FOB Sept -Îles in 2025 was a result of lower

CFS prices and lower pellet premiums.

The following table sets out quarterly revenue, net income, cash flow and dividend data for 2025, 2024 and 2023. Due

to seasonal weather patterns the first and fourth quarters generally have lower production and sales. Royalty revenues

and equity earnings in IOC track iron ore spot prices, which can be very volatile. Dividends, included in cash flow, are

declared and paid by IOC irregularly according to the availability of cash.

Revenue

Net

Income

Net

Income

per

Share

Cash Flow

from

Operations

Cash Flow

from

Operations

per Share

Adjusted

Cash Flow

per Share (1)

Dividends

Declared

per Share

($ in millions except per share information)

2025

First Quarter 36.2

21.4 $0.33 24.7 $0.39 $0.31 $0.50

2024

First Quarter 56.7

59.3 $0.93 30.0 $0.47 $0.49 $0.45

Second Quarter 53.1 50.2 $0.78 82.1(2) $1.28(2) $1.11(2) $1.10

Third Quarter 42.3 33.6 $0.53 43.0(3) $0.67(3) $0.68(3) $0.70

Fourth Quarter 56.9 31.9 $0.50 46.8(4) $0.73(4) $0.83(4) $0.75

2023

First Quarter 47.2

43.6 $0.68 19.5 $0.30 $0.41 $0.50

Second Quarter 51.5 41.9 $0.65 40.9(5) $0.64(5) $0.75(5) $0.65

Third Quarter 47.7 49.4 $0.77 65.7(6) $1.03(6) $0.89(6) $0.95

Fourth Quarter 54.9 51.4 $0.80 26.4 $0.41 $0.47 $0.45

(1) “Adjusted cash flow” (see below).

(2) Includes $41.5 million IOC dividend.

(3) Includes $20.3 million IOC dividend.

(4) Includes $21.8 million IOC dividend.

(5) Includes $19.9 million IOC dividend.

(6) Includes $30.5 million IOC dividend.

Standardized Cash Flow and Adjusted Cash Flow

For the Corporation, standardized cash flow is the same as cash flow from operating activities as recorded in the

Corporation’s cash flow statements as the Corporation does not incur capital expenditures or have any restrictions on

dividends. Standardized cash flow per share was $0.39 for the quarter (2024 - $0.47).

The Corporation also reports “Adjusted cash flow” which is defined as cash flow from operating activities after

adjustments for changes in amounts receivable, accounts payable and income taxes recoverable and payable. It is not a

recognized measure under IFRS. The Directors believe that adjusted cash flow is a useful analytical measure as it better

reflects cash available for dividends to shareholders.

The following reconciles standardized cash flow from operating activities to adjusted cash flow.

3 Months Ended

Mar. 31, 2025

3 Months Ended

Mar. 31, 2024

($ in millions except per share information)

Standardized cash flow from operating activities $24.7 $30.0

Changes in amounts receivable, accounts payable and

income taxes recoverable and payable

(4.9)

1.3

Adjusted cash flow $19.8 $31.3

Adjusted cash flow per share $0.31 $0.49

Liquidity and Capital Resources

The Corporation had $19.0 million in cash as at March 31, 2025 (December 31, 2024 - $42.3 million) with total current

assets of $62.2 million (December 31, 2024 - $95.1 million). The Corporation had working capital of $21.9 million as at

March 31, 2024 (December 31, 2024 - $34.1 million). The Corporation’s operating cash flow was $24.7 million and the

dividend paid during the quarter was $48.0 million, resulting in cash balances decreasing by $23.3 million during the

first quarter of 2025.

Cash balances consist of deposits in Canadian dollars with a Canadian chartered bank. Amounts receivable primarily

consist of royalty payments from IOC. Royalty payments are received in U.S. dollars and converted to Canadian dollars

on receipt, usually 25 days after the quarter end. The Corporation does not normally attempt to hedge this short -term

foreign currency exposure.

Operating cash flow of the Corporation is sourced entirely from IOC through the Corporation’s 7% royalty, 10 cents

commission per tonne and dividends from its 15.10% equity interest in IOC. The Corporation normally pays cash

dividends from its free cash flow generated from IOC to the maximum extent possible, subject to the maintenance of

appropriate levels of working capital.

The Corporation has a $30 million revolving credit facility with a term ending September 18, 2026 with provision for

annual one-year extensions. No amount is currently drawn under this facility (2024 – nil) leaving $30.0 million available

to provide for any capital required by IOC or requirements of the Corporation.

John F. Tuer

President and Chief Executive Officer

Toronto, Ontario

May 7, 2025

Disclosure Controls and Internal Control over Financial Reporting

The President and CEO and the CFO are responsible for establishing and maintaining disclosure controls and procedures

and internal control over financial reporting for the Corporation. Two directors serve as directors of IOC and IOC

provides monthly reports on its operations to them. The Corporation also relies on financial information provided by

IOC, including its audited financial statements, and other material information provided to the President and CEO and

the CFO by officers of IOC. IOC is a private corporation, and its financial statements are not publicly available.

The Directors are informed of all material information relating to the Corporation and its subsidiary by the officers of

the Corporation on a timely basis and approve all core disclosure documents including the Management Information

Circular, the annual and interim financial statements and related Management’s Discussion and Analysis, the Annual

Information Form, any prospectuses and all press releases related to the disclosure of quarterly and annual financial

statements and the declaration of dividends. An evaluation of the design and operating effectiveness of the

Corporation’s disclosure controls and procedures was conducted under the supervision of the President and CEO and

CFO. Based on their evaluation, they concluded that the Corporation’s disclosure controls and procedures were

effective in ensuring that all material information relating to the Corporation was accumulated and communicated for

the three month period ended March 31, 2025.

The President and CEO and the CFO have designed internal control over financial reporting to provide reasonable

assurance regarding the reliability of financial reporting and the preparation of financial statements for external

purposes in accordance with IFRS. An evaluation of the design and operating effectiveness of the Corporation’s internal

control over financial reporting was conducted under the supervision of the President and CEO and CFO. Based on their

evaluation, they concluded that the Corporation’s internal control over financial reporting was effective as of March 31,

2025. In making this assessment, management used the criteria specified in Internal Control - Integrated Framework

(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.

The preparation of financial statements requires the Corporation’s management to make estimates and assumptions

that affect the reported amounts of the assets, liabilities, revenue and expenses reported each period. Each of these

estimates varies with respect to the level of judgment involved and the potential impact on the Corporation’s reported

financial results. Estimates are deemed critical when the Corporation’s financial condition, change in financial condition

or results of operations would be materially impacted by a different estimate or a change in estimate from period to

period. By their nature, these estimates are subject to measurement uncertainty, and changes in these estimates may

affect the consolidated financial statements of future periods.

No material changes in the Corporation’s internal control over financial reporting occurred during the period beginning

on January 1, 2025 and ended on March 31, 2025.

Forward-Looking Statements

This report may contain “forward -looking” statements that involve risks, uncertainties and other factors that may cause the actual results,

performance or achievements to be materially different from any future results, performance or achievements expressed or impl ied by such

forward-looking statements. Words such as “may”, “will”, “expect”, “believe”, “plan”, “intend”, “should”, “would”, “anticipate” and o ther similar

terminology are intended to identify forward-looking statements. These statements reflect current assumptions and expectations regarding future

events and operating performance as of the date of this report. Forward -looking statements involve significant risks and uncertainties, should not

be read as guarantees of future performance or results, and will not necessarily be accurate indications of whether or not su ch results will be

achieved. A number of factors could cause actual results to vary significantly, including iron ore price and volume volatilit y; the performance of

IOC; market conditions in the steel industry; fluctuations in the value of the Canadian and U.S. dollar; mining risks that ca use a disruption in

operations and availability of insurance; disruption in IOC’s operations caused by natural disasters, severe weather conditio ns and public health

crises, including the COVID -19 outbreak; failure of information systems or damage from cyber security attacks; adverse changes in domestic and

global economic and political conditions; changes in government regulation and taxation; national, provincial and internation al laws, regulations

and policies regarding climate change that further limit the emissions of greenhouse gases or increase the costs of operation s for IOC or its

customers; changes affecting IOC’s customers; competition from other iron ore producers; renewal of mining licenses and lease s; relationships

with indigenous groups; litigation; and uncertainty in the estimates of reserves and resources. A discussion of these factors is contained in LIORC’s

annual information form dated March 11, 2025 under the heading, “Risk Factors”. Although the forward -looking statements contained in this

report are based upon what management of LIORC believes are reasonable assumptions, LIORC cannot assure investors that actual results will be

consistent with these forward-looking statements. These forward-looking statements are made as of the date of this report and LIORC assumes no

obligation, except as required by law, to update any forward -looking statements to reflect new events or circumstances. This report should be

viewed in conjunction with LIORC’s other publicly available filings, copies of which can be obtained electronically on SEDAR+ at www.sedarplus.ca.