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Mako Mining Provides Q4 and 2021 Year End Financial Results – Q4 Gold Sales of 9,588 Oz at $831/oz AISC(1)

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

April 19th, 2022

TSX-V: MKO; OTCQX: MAKOF

Mako Mining Provides Q4 and 2021 Year End Financial Results – Q4 Gold Sales of 9,588

Oz at $831/oz AISC(1)

VANCOUVER, BC /CNW/ - Mako Mining Corp. (TSX-V: MKO ; OTCQ X: MAKOF ) ( “Mako” or the

“Company”) is pleased to provide financial results for the three months ended December 31, 2021 (“Q4

2021”), which is the second 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 Q4 2021 operating

statistics, please see the press release dated January 19, 2022. All dollar amounts referred to herein are

expressed in United States dollars unless otherwise stated.

Q4 2021 Highlights

Financial

• $16.6 million in Revenue

• $8.9 million in Adjusted EBITDA(1)

• $9.4 million in Mine Operating Cash Flow (“Mine OCF”) (1) (3)

• $3.2 million in Net Income

• $589 Cash Costs ($/oz sold) (1) (2)

• $670 Total Cash Costs ($/oz sold) (1) (2)

• $831 All-In Sustaining Costs (“AISC”) ($/oz sold) (1) (2)

• $3.1 million of principal repayments during Q4

(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.

(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 – Q4 2021 - Mine OCF Calculation and Cash Reconciliation (in $ millions) ” for a reconciliation of the beginnin g and

ending cash position of the Company, including OCF.

Growth

• $1.7 million in exploration and evaluation expenses ($1.2 million at San Albino and $0.5 million at

Las Conchitas)

Subsequent to December 31, 2021

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• On February 18th and March 18 th, 202 2, the Company completed the purchase of 1 million

common shares of the Company under its normal course issuer bid for total consideration of $0.28

million (C$0.36 million)

• Four monthly repayment installments totaling $1.5 million were made on the Sailfish Loan

• Principal Repayment of $2.5 million made on the Wexford Loan

• Total principal repayment of $7.1 million since the beginning of Q4 2021 to Wexford and Sailfish

Akiba Leisman, Chief Executive Officer , states that, “ Q4 2021 was the second full quarter of financial

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

processing plant . Where 9,588 ounces were sold at $589/oz Cash Costs and $831 /oz AISC. The

processing plant was operating at 507 tonnes per day at 82% availability (83% of nameplate capacity), as

we increase d personnel hiring/training and replenish ed our inventory of spare parts. The Company

generated nearly $9 million in Adjusted EBITDA, which excludes $1.7 million in exploration expenditures

incurred in the quarter. As a result, over $7 million of principal has been repaid since the beginning of Q4

2021, including $4 million repaid on outstanding loans subsequent to year end. In addition, the expanded

$17.2 million exploration program announced in March 2022 is being funded out of cash flow . These

extraordinary financial results from our relatively small scale mine will 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

Table 2 – Operating and Financial Data

(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.

(in $000s) 3 months ended Year ended

Dec 31, 2021 Dec 31, 2020 Change Dec 31, 2021 Dec 31, 2020 Change

Revenue 16,646 413 16,233 30,934 1,398 29,536

Gold sold (oz) 9,588 1,019 8,569 20,455 1,050 19,405

Average realized gold price ($/oz) 1,736 405 1,331 1,738 1,331 407

Tonnes mined 44,160

Tonnes milled 38,313

Availability 82%

Avg. tonnes per day 507

Gold sold (oz) 9,588

Avg. realized gold price ($/oz sold) $1,736

Cash Costs ($/oz sold) (1)(2) $589

Total Cash Costs ($/oz sold) (1)(2) $670

AISC ($/oz sold) (1)(2) $831

Revenues (in $000's) $16,646

EBITDA (in $000's) (1) $7,269

Adjusted EBITDA (in $000's) (1) $8,915

Q4 2021

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(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.

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.

(in $000's) 3 months ended Year ended

Dec 31, 2021 Dec 31, 2021

Net Income (loss) 3,183 9,125

Income tax expense (Recovery) 397 501

Finance cost, net of finance income 482 1,453

Depreciation and amortization 3,207 5,620

EBITDA (1) $7,269 $16,699

Gain on disposal of subsidiaries ($2) ($12,009)

Share-based compensation (recovery) expense (21) 340

Exploration activities 1,667 5,687

Change in provision for reclamation and rehabilitation 2 311

Adjusted EBITDA (1) $8,915 $11,028

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Chart 1

Q4 2021 - Mine OCF Calculation and Cash Reconciliation (in $ millions)

(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.

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

and Exploration expenses

For complete details, please refer to the Consolidated Financial Statements for the year ended

December 31, 2021 and the associated Management Discussion and Analysis for the three months and

year ended December 31, 2021, 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 sh ould 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

Mine OCF Calculation

Cash from Operating Activities 7.4

Substract

Change in Non-cash WC 0.3

Net cash from Operating Activities 7.0

Add back

Exploration Expense 1.7

Nicaraguan Taxes & Royalties 0.7

Mine Operating Cash Flow (Mine OCF) 9.4

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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 EBITD A” represents EBITDA, adjusted to exclude exploration activities, 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 ounc es 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 eva luation (“ 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 oper ations, 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

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 San 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 contained 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", "expect", "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 reasonab le assumptions, and includes,

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without limitation, that , based on the financial results , the Company intends 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 operate 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 from 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 g rowth 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 Q4 production results and its plans and expectations for its San

Albino mine, 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.