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Mako Mining Provides Q1 2022 Financial Results

Financials

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595 Burrard Street, Suite 2833

Vancouver, BC V7X 1K8

Tel: (604) 646-1580

www.makominingcorp.com

TSX-V: MKO | OTCQX: MAKOF

Suite 700 - 838 West Hastings St.

Vancouver, BC - V6C 0A6

IR: (647) 203-8793

www.makominingcorp.com

TSX-V: MKO | OTCQX: MAKOF

May 31st, 2022

TSX-V: MKO; OTCQX: MAKOF

Mako Mining Provides Q1 2022 Financial Results

Mako Mining Corp. (TSX-V: MKO; OTCQX: MAKOF) (“Mako” or the “ Company”) is pleased to provide

financial results for the three months ended March 31, 2022 (“Q1 2022”), which is the third full quarter of

financial results since declaring commercial production on July 1, 2021 at its San Albino gold mine (“ San

Albino”) in northern Nicaragua. For detailed Q1 2022 operating results, please see the press release dated

April 27, 2022. All dollar amounts referred to herein are expressed in United States dollars unless otherwise

stated.

Q1 2022 Highlights

Financial

• $17.3 million in Revenue

• $8.3 million in Adjusted EBITDA(1)

• $8.7 million in Mine Operating Cash Flow (“Mine OCF”) (1) (3)

• $1.0 million in Net Loss

• $797 Cash Costs ($/oz sold) (1) (2)

• $862 Total Cash Costs ($/oz sold) (1) (2)

• $1,104 All-In Sustaining Costs (“AISC”) ($/oz sold) (1) (2)

• $4.6 million of principal repayments during Q1 2022

(1) Refers to a Non-GAAP financial measure within the meaning of National Instrument 52 -112 – Non-GAAP and Other Financial Measures Disclosure (“ NI

52-112”). Refer to information under the heading “Non-GAAP Measures” as well as the reconciliations later in this press release.

(2) Refers to a Non-GAAP ratio within the meaning of NI-52-112. Refer to information under the heading “Non-GAAP Measures” later in this press release.

(3) Refer to “Chart 1 – Q1 2022 - Mine OCF Calculation and Cash Reconciliation (in $ millions)” for a reconciliation of the beginning and ending cash position

of the Company, including OCF.

Growth

• $1.9 million in exploration and evaluation expenses ($1.4 million at San Albino and $0.4 million at

Las Conchitas)

• $2.1 million of surface rights for regional expansion added this quarter

Subsequent to March 31, 2022

• 401,500 shares purchased under the normal course issuer bid for total consideration of $94,340

(C$121,770)

• Two monthly repayment installments totaling $0.8 million were made on the Sailfish Loan

• Principal repayments of $0.5 million were made on the Wexford Loan

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• Total principal repayment of approximately $9.0 million since the beginning of Q4 2021 to

Wexford and Sailfish

Akiba Leisman, Chief Executive Officer, states that, “Q1 2022 was the third full quarter of financial results

since declaring commercial production at San Albino at our initial 500 tonnes per day mine and processing

plant, where 9,580 ounces were sold at $797/oz Cash Costs and $1,104/oz AISC. Costs are higher than

Q4 due to an increase in diesel and other key reagents as well as an increase in waste development

tonnage. The processing plant was operating at 596 tonnes per day at 87% availability (104% of nameplate

capacity), as the plant has now been fully debottlenecked . The Company generated $ 8.3 million in

Adjusted EBITDA, which excludes $1.9 million in exploration expenditures incurred in the quarter. As a

result, approximately $9 million of principal has been repaid since the beginning of Q4 2021, including $4.6

million repaid in Q1 2022, and $1.3 million repaid on outstanding loans subsequent to quarter end. In

addition, the $17.2 million exploration program announced in March 2022 is being funded out of cash flow,

with the focus on discovering new veins and min eralization elsewhere on our property . The first results

from this program are expected to be announced later this week. These extraordinary cash flows from our

relatively small scale mine are expected to allow us to fund our growth with the ultimate objective of

doubling capacity to 1,000 tonnes per day by next year.”

Table 1 – Revenue

(1) Realized price before deductions from Sailfish streaming agreement

Table 2 – Operating and Financial Data

(1) Refers to a Non -GAAP financial measure within the meaning of NI 52 -112). Refer to information under the heading “Non -GAAP Measures” as well as the

reconciliations later in this press release.

(2) Refers to a Non-GAAP ratio within the meaning of NI-52-112. Refer to information under the heading “Non-GAAP Measures” later in this press release

(3) Realized price before deductions from Sailfish streaming agreement

(in $000s) 3 months ended

Mar 31, 2022

Revenue 17,279

Gold sold (oz) 9,580

Average realized gold price ($/oz) (1) 1,870

Tonnes mined 1,566,290

Tonnes milled 46,869

Availability 87%

Avg. tonnes per day 596

Gold sold (oz) 9,580

Avg. realized gold price ($/oz sold)(3) $1,870

Cash Costs ($/oz sold) (1)(2) $797

Total Cash Costs ($/oz sold) (1)(2) $862

AISC ($/oz sold) (1)(2) $1,104

Revenues (in $000's) $17,279

EBITDA (in $000's) (1) $6,307

Adjusted EBITDA (in $000's) (1) $8,330

Q1 2022

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Table 3 – EBITDA Reconciliation

(1) Refers to a Non-GAAP financial measure within the meaning of National Instrument 52-112 – Non-GAAP and Other Financial Measures Disclosure (“NI 52-112”).

Refer to information under the heading “Non-GAAP Measures” later in this press release. Please refer to the MD&A for detailed calculations.

Chart 1

Q1 2022 - Mine OCF Calculation and Cash Reconciliation (in $ millions)

(1) Refers to a Non -GAAP financial measure within the meaning of NI 52-112. Refer to information under the heading “Non -GAAP Measures” later in this press

release.

(2) Includes all expenses incurred to sustain operations. Excludes Nicaraguan Taxes and Royalties, changes in Non-cash Working Capital, and Exploration expenses

(in $000's) 3 months ended

Mar 31, 2022

EBITDA (1) $6,307

Gain on disposal of subsidiaries -

Share-based compensation (recovery) expense 135

Exploration activities 1,862

Change in provision for reclamation and rehabilitation 26

Adjusted EBITDA (1) $8,330

Mine OCF Calculation

Cash from Operating Activities 6.7

Substract

Change in Non-cash WC 1.0

Net cash from Operating Activities 5.7

Add back

Exploration Expense 1.9

Nicaraguan Taxes & Royalties 1.1

Mine Operating Cash Flow (Mine OCF) 8.7

(1)

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For complete details, please refer to the Consolidated Financial Statements and the associated

Management Discussion and Analysis for the three months ended March 31, 2022, available on SEDAR

(www.sedar.com) or on the Company’s website (www.makominingcorp.com).

Non-GAAP Measures

The Company has included certain non-GAAP financial measures and non -GAAP ratios in this press

release such as EBITDA, Adjusted EBITDA, Mine Operating Cash Flow cash cost per ounce sold, total

cash cost per ounce sold, AISC per ounce sold. These non -GAAP 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. In the gold mining industry, th ese are commonly used

performance measures and ratios, but do not have any standardized meaning prescribed under IFRS and

therefore may not be comparable to other issuers. The Company believes that, in addition to conventional

measures prepared in accordance with IFRS, certain investors use this information to evaluate the

Company’s underlying performance of its core operations and its ability to generate cash flow.

"EBITDA” represents earnings before interest (including non -cash accretion of financial obligation and

lease obligations), income taxes and depreciation, depletion and amortization.

“Adjusted EBITDA ” represents EBITDA, adjusted to exclude exploration acti vities, share -based

compensation and change in provision for reclamation and rehabilitation.

“Cash costs per ounce sold” is calculated by deducting revenues from silver sales and dividing the sum

of mining, milling and mine site administration cost.

“Total cash costs per ounce sold” is calculated by deducting revenues from silver sales from production

cash costs and production taxes and royalties and dividing the sum by the number of gold ounces sold.

Production cash costs include mining, milling, mine site security and mine site administration costs.

“AISC per ounce sold” includes total cash costs (as defined above) and adds the sum of G&A, sustaining

capital and certain exploration and evaluation (“ E&E”) costs, sustaining lease payments, provision for

environmental fees, if applicable, and rehabilitation costs paid, all divided by the number of ounces sold.

As this measure seeks to reflect the full cost of gold production from current operations, capital and E&E

costs related to expansion or growth projects are not included in the calculation of AISC per ounce.

Additionally, certain other cash expenditures, including income and other tax payments, financing costs

and debt repayments, are not included in AISC per ounce.

“Mine OCF” represents operating cash flow, excluding Nicaraguan taxes and royalties, changes in non -

cash working capital and exploration expenses.

On behalf of the Board,

Akiba Leisman

Chief Executive Officer

About Mako

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Mako Mining Corp. is a publicly listed gold mining, development and exploration company. The Company

operates the high -grade San Albino gold mine in Nueva Segovia, Nicaragua, which ranks as one of the

highest-grade open pit gold mines globally. Mako’s primary objective is to operate Sa n Albino profitably

and fund exploration of prospective targets on its district-scale land package.

For further information: Mako Mining Corp., Akiba Leisman, Chief Executive Officer, Telephone: 203-862-

7059, E -mail: [email protected] or visit our website at www.makominingcorp.com and

SEDAR www.sedar.com.

Forward-Looking Information: Some of the statements contai ned herein may be considered “forward -looking

information” within the meaning of applicable securities laws. Forward-looking information can be identified by words

such as, without limitation, “estimate", "project", "believe", "anticipate", "intend", "expe ct", "plan", "predict", "may" or

"should" or variations thereon or comparable terminology. The forward-looking information contained herein reflects

the Company’s current beliefs and expectations, based on management’s reasonable assumptions, and includes,

without limitation, that , based on the financial results , the Company intends to announce the first results from its

previously announced exploration results later this week; the Company expects to fund its growth with the ultimate

objective of doubling capacity to 1,000 tonnes per day by next year and Mako’s primary objective to opera te San

Albino profitably and fund exploration of prospective targets on its district-scale land package. Such forward-looking

information is subject to a variety of risks and uncertainties which could cause actual events or results to differ

materially fro m those reflected in the forward -looking information, including, without limitation, changes in the

Company’s exploration and development plans and growth parameters and its ability to fund its growth to reach its

stated target capacity; unanticipated costs; and other risks and uncertainties as disclosed in the Company’s public

disclosure filings on SEDAR at www.sedar.com. Such information contained herein represents management’s best

judgment as of the date hereof, based on information currently available and is included for the purposes of providing

investors with information regarding the Company’s Q1 2022 financial results and may not be appropriate for other

purposes. Mako does not undertake to update any forward-looking information, except in accordance with applicable

securities laws.

Neither the TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in the policies of the

TSX Venture Exchange) accepts responsibility for the adequacy or accuracy of this release.