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Mineros Reports Third Quarter 2024 Financial and Operating Results

Production Results Financials

Mineros Reports Third Quarter 2024 Financial and Operating Results

MEDELLIN, Colombia--(BUSINESS WIRE)--November 13, 2024--Mineros S.A. (TSX:MSA,

MINEROS:CB) (“Mineros” or the “Company”) today reported its financial and operating

results for the three and nine months ended September 30, 2024. All dollar amounts - other than

per share amounts - are expressed in thousands of US dollars unless otherwise stated. For further

information, please see the Company’s unaudited condensed interim financial statements and

management’s discussion and analysis posted on Mineros’ website

https://mineros.com.co/en/investors/financial-reports and filed under its Mineros’ profile on

www.sedarplus.com.

Andrés Restrepo, President and Chief Executive Officer of Mineros, commented: “We are

pleased with our results for the third quarter. From a financial perspective, high and rising gold

prices provided us with a margin of just over $800 per ounce of gold sold which led to $28.5

million in net profit or $0.10 per share from the production and sale of 53,612 ounces of gold at

an average price $2,477. From an operational perspective our Hemco operation is running

smoothly and our partnership with artisanal miners under the Bonanza model continues to

deliver good results aligned with our vision of bringing benefit to all stakeholders. While our

Nechí Alluvial operation was behind guidance for annual production, we have identified and are

implementing efficient measures to improve production. We are proud of the work we do in the

El Bagre area and continue our efforts to effect positive change in the lives of locals through

participation in formalizing some informal miners working alongside us. Cash Cost and all-in

sustaining costs remain at or above the higher end of guidance for our operations. Accordingly,

we have refined both our cost guidance and production guidance for 2024.”

HIGHLIGHTS FOR THE THREE AND NINE SEPTEMBER 30, 2024

 For the three months ended September 30, 2024:

o Net profit of $28,507;

o Earnings per share of $0.10;

o Average realized price per ounce of gold sold1 of $2,477;

o Cost of sales of $86,234;

o Cash Cost per ounce of gold sold from continuing operations1 of $1,235;

o All-in sustaining cost (“AISC”) per ounce of gold sold from continuing

operations1 of $1,481;

o Net cash flows generated by operating activities of $53,751;

o Net free cash flow1 of $38,816; and

o Dividends paid of $7,476.

 For the nine months ended September 30, 2024:

o Net profit of $63,357;

o Earnings per share of $0.21;

o Average realized price per ounce of gold sold of $2,293;

o Cost of sales of $258,903;

o Cash Cost per ounce of gold sold from continuing operations of $1,239;

o AISC per ounce of gold sold from continuing operations of $1,475;

o Net free cash flow of $30,101;

o Dividends paid of $20,188; and

o Return on capital employed1 (“ROCE”) of 37%.

 Guidance for consolidated annual gold production has been revised from 209,000 oz -

229,000 oz to 203,000 oz - 218,000 oz, primarily as a result of lower than expected

production at the Nechi Alluvial property. Guidance for consolidated annual Cash Cost

per ounce of gold sold has been revised from $1,180 - $1,270 to $1,250 - $1,330, and

consolidated AISC per ounce of gold sold has been revised from $1,430 - $1,530 to

$1,480 - $1,570. Cost guidance revisions primarily result from lower than expected

production at the Nechi Alluvial Property, higher than expected gold prices, which

increases the cost of artisanal production at the Hemco Property, and differences between

actual and expected inflation and exchange rates. For details, including revised

production and cost guidance on a per-property basis, see “Outlook” in this news release.

Dividends declared

On March 26, 2024, the General Shareholders Assembly approved the distribution of the

Company’s profits by way of: (i) an annual ordinary dividend of $0.075 per share, payable

quarterly, in four equal installments of $0.01875, and (ii) an extraordinary dividend of $0.025 per

share, payable quarterly, in four equal installments of $0.00625, representing a total annual

distribution of $0.10 per share, or approximately $29,974 in total for the year, calculated based

on the number of shares issued and subscribed as at March 31, 2024. This represents a payout

increase of 42.8% compared with last year’s dividend.

The future Canadian record dates and Canadian/Colombian payment dates for the ordinary and

extraordinary dividends are set out in the table directly below:

Amount per share

Record Date Payment Date ($) (COP$)

Ordinary Dividend January 9, 2025 January 16, 2025 0.01875 74.1

Extraordinary Dividend January 9, 2025 January 16, 2025 0.00625 24.7

FINANCIAL AND OPERATING HIGHLIGHTS FOR THE THIRD QUARTER OF 2024

The following table summarizes quarterly financial highlights for the three and nine months

ended September 30, 2024 and 2023.

Three Months

Ended

September 30, Change

Nine Months

Ended

September 30, Change

2024 2023 2024 2023

($) ($)2 ($) (%) ($) ($)2 ($) %

Revenue 140,876 101,371 39,505 39 388,408 316,863 71,545 23

Cost of sales (86,234) (75,658) (10,576) 14 (258,903) (219,225) 39,678 18

Gross Profit 54,642 25,713 28,929 113 129,505 97,638 31,867 33

Profit for the period from continuing

operations 28,507 13,284 15,223 115 63,357 51,730 11,627 22

Loss for the period from discontinued

operations — (45,791) 45,791 (100) — (56,281) 56,281 (100)

Net Profit for the period 28,507 (32,507) 61,014 188 63,357 (4,551) 67,908 1,492

Basic and diluted earnings per share from

continuing operations ($/share) 0.10 0.04 0.05 115 0.21 0.17 0.04 22

Basic and diluted earnings per share from

continuing and discontinued operations

($/share) 0.10 (0.11) 0.20 188 0.21 (0.02) 0.23 1,492

Average realized price per ounce of gold

sold ($/oz) 1 2,477 1,923 554 29 2,293 1,925 368 19

Average realized price per ounce of gold

sold from continuing operations ($/oz) 1 2,477 1,921 555 29 2,293 1,922 371 19

Average realized price per ounce of gold

sold from discontinued operations ($/oz)

1 — 1,928 (1,928) (100) — 1,938 (1,938) (100)

Adjusted EBITDA1 62,903 33,379 29,524 88 153,204 118,782 34,422 29

Cash Cost per ounce of gold sold from

continuing operations ($/oz) 1 1,235 1,180 55 5 1,239 1,085 154 14

AISC per ounce of gold sold from

continuing operations ($/oz) 1 1,481 1,407 74 5 1,475 1,292 183 14

Net cash flows generated by operating

activities 53,751 4,324 49,427 1,143 70,971 36,976 33,995 92

Net free cash flow1 38,816 911 37,905 4,161 30,101 12,441 17,660 142

ROCE1 37% 26% 11% 40% 37% 26% 11% 40 %

Net Debt 1 (28,409) 759 (29,168) (3,843) (28,409) 759 (29,168) (3,843)

Dividends paid 7,476 5,241 2,235 43 20,188 15,291 4,897 32

1. Average realized price per ounce of gold sold, average realized price per ounce of gold

sold from continuing operations, average realized price per ounce of gold sold from

discontinued operations, Adjusted EBITDA, Cash Cost per ounce of gold sold from

continuing operations, AISC per ounce of gold sold from continuing operations, net free

cash flow and Net Debt are non-IFRS financial measures, and ROCE is a non-IFRS ratio,

with no standardized meaning under IFRS, and therefore may not be comparable to

similar measures presented by other issuers. For further information and detailed

reconciliations to the most directly comparable IFRS measures, see Non-IFRS and Other

Financial Measures in this news release.

Financial Highlights for the three months ended September 30, 2024

 Revenue increased by 39%: Revenue totaled $140,876 during the third quarter of 2024,

compared with $101,371 in the third quarter of 2023, with sales of gold of $132,788 at an

average realized price per ounce of gold sold from continuing operations of $2,477,

during the third quarter of 2024 compared with sales of gold of $96,450 at an average

realized price per ounce of gold sold from continuing operations of $1,921 in the same

period in 2023. The increase in revenue in the third quarter of 2024 is mainly explained

by a 29% increase in average realized price per ounce of gold sold from continuing

operations, a 7% increase in ounces of gold sold, and a 74% increase in sales of silver of

$2,353;

 Cost of sales increased by 14% to $86,234 during the third quarter of 2024, compared

with $75,658 in the third quarter of 2023. This increase was primarily due to: (i) the

higher price of gold increasing the costs to purchase ore from artisanal miners by $6,291;

(ii) greater depreciation and amortization relating to our operations of $1,311; and (iii)

higher operating expenses across the Company’s operations generally, driven by inflation

which increased maintenance and materials cost of $372, and service and labour costs of

$1,215 and $1,719 respectively;

 Gross Profit from continuing operations increased by 113% to $54,642 in the third

quarter of 2024, compared with $25,713 in the third quarter of 2023, mainly due to higher

revenue as noted above;

 Profit for the period from continuing operations up by 115%, to $28,507 or $0.10 per

share during the third quarter of 2024 compared with $13,284 or $0.04 per share during

the third quarter of 2023. The increase in profit is mainly explained by higher gold prices

resulting in greater revenue and gross profit as explained above, partially offset by higher

costs to purchase ore from artisanal miners. Profit for the period was also impacted by

higher foreign exchange differences of $1,023;

 Adjusted EBITDA up 88%: Adjusted EBITDA was $62,903 during the third quarter of

2024 compared with $33,379 during the third quarter of 2023, mainly explained by the

higher revenue;

 Net cash flows generated by operating activities were up 1,143%, totaling $53,751 in

the third quarter of 2024, compared with $4,324 in the third quarter of 2023, The

Company’s net free cash flow was positive for the three months ended September 30,

2024 and totaled $38,816, up from $911 in the same period of 2023, due to the timing

issues of the payment of income tax of $19,766 in Colombia, lower payments to suppliers

for goods and services of $17,778, due to the sale of the Gualcamayo Property which

resulted in lower payments to suppliers and employees, and social security agencies,

among others;

 Dividends Paid up 43%: Dividends paid during the third quarter of 2024 were $7,476,

compared with $5,241 in the same period of 2023, explained by the extraordinary

dividend approved at the ordinary meeting of the General Shareholders’ Assembly in

March 2024;

 Capital investments2 up 21%: During the third quarter of 2024 capital investments of

$17,578 were made into existing mines, and exploration & growth projects, compared

with $14,542 in the third quarter of 2023; the increase is explained by the construction of

a new tailings impoundment facility at the Hemco Property; and

 Cash Cost & AISC: Cash Cost per ounce of gold sold from continuing operations in the

third quarter of 2024 was $1,235 and AISC per ounce of gold sold from continuing

operations was $1,481, compared with Cash Cost per ounce of gold sold from continuing

operations of $1,180 and AISC per ounce of gold sold from continuing operations of

$1,407 for the third quarter of 2023. The 5% increase in Cash Cost per ounce of gold sold

from continuing operations is mainly explained by the 14% increase in the cost of sales,

due to higher gold prices, partially offset by the 7% increase in ounces of gold sold. The

increase in AISC per ounce of gold sold from continuing operations is explained by the

increase in the Cash Costs per ounce of gold sold from continuing operations, along with

a 13% increase in sustaining capital expenditures.3

Financial Highlights for nine months ended September 30, 2024

 Revenue increased by 23%: revenue totaled $388,408 during the nine months ended

September 30, 2024, compared with $316,863 in the nine months ended September 30,

2023, with sales of gold of $364,726 at an average realized price per ounce of gold sold

from continuing operations of $2,293 in the nine months ended September 30, 2024,

compared with sales of gold of $303,117 at an average realized price per ounce of gold

sold from continuing operations of $1,922 in the nine months ended September 30, 2023;

 Cost of sales increased by 18%, to $258,903 in the nine months ended September 30,

2024, compared with $219,225 in the nine months ended September 30, 2023; The

increase in costs is primarily due to higher cost of purchasing artisanal material of

$19,085 due to higher gold prices, higher labour costs of $5,537, higher services of

$5,021 and higher taxes and royalties of $419;

 Gross Profit from continuing operations increased by 33%, amounting to $129,505 in

the nine months ended September 30, 2024, compared with $97,638 in the nine months

ended September 30, 2023; mainly due to a 23% increase in revenue, due to higher gold

prices, which was partially offset by a 18% increase in cost of sales as explained above;

 Profit for the period from continuing operations was up by 22% to $63,357 or $0.21

per share during the nine months ended September 30, 2024 compared with $51,730 or

$0.17 per share during the nine months ended September 30, 2023; the increase in profit

is mainly explained by the increase in gross profit, partially offset by an increase in costs

as mentioned earlier. Profit was negatively impacted by higher deferred taxes of $13,737

and higher current taxes of $7,436;

 Adjusted EBITDA up 29%: Adjusted EBITDA was $153,204 during the nine months

ended September 30, 2024 compared with $118,782 during the nine months ended

September 30, 2023 due to a 23% increase in revenue, offset by a 18% increase in cost of

sales and a 14% increase in administrative expenses;

 Loss for the period from discontinued operations decreased by 100%, to $0 during

the nine months ended September 30, 2024, compared with a loss of $56,281 during the

nine months ended September 30, 2023, due to the sale of the Gualcamayo Property;

 ROCE was 37% as at September 30, 2024 compared with ROCE of 26% as at

September 30, 2023; the increase is mainly explained by 30% higher Adjusted EBITDA

for the last 12 months, along with a 3% decrease in average capital employed, mainly

explained by lower gold inventories after the sale of the Gualcamayo Property, fewer

exploration and evaluation projects and lower value attributable to property, plant and

equipment;

 Net Debt was $(28,409) as at September 30, 2024, compared with $759 as at September

30, 2023; explained by 42% higher cash and cash equivalents, along with 17% lower

loans and other borrowings;

 Dividends Paid up 32%: Dividends paid were $20,188 during the nine months ended

September 30, 2024, compared with $15,291 in the same period of 2023, explained by an

extraordinary annual dividend approved at the ordinary meeting of the General

Shareholders’ Assembly in March 2024;

 Net cash flows generated by operating activities were up 92% totaling $70,971 in the

nine months ended September 30, 2024, compared with $36,976 in the same period of

2023. The Company’s net free cash flow was positive for the nine months ended

September 30, 2024 and totaled $30,101, up from $12,441 in the same period of 2023,

while the sale of the Gualcamayo Property resulted in lower receipts from the sale of

goods, commissions and other revenue. In total, these decreases were more than offset by

the reduction in payments to suppliers and employees, and social security agencies,

among others, which totaled $30,835;

 Capital investments up 19% to $48,603: During the nine months ended September 30,

2024 capital investments of $48,603 were made into existing mines, and exploration and

growth projects, compared with $40,963 in the nine months ended September 30, 2023.

The increase is explained by the construction of a new tailings impoundment facility at

the Hemco Property; and

 Cash Cost & AISC: Cash Cost per ounce of gold sold in the nine months ended

September 30, 2024 was $1,239 and AISC per ounce of gold sold was $1,475, compared

with Cash Cost per ounce of gold sold of $1,085 and AISC per ounce of gold sold of

$1,292 for the same period in 2023. The 14% increase in Cash Cost per ounce of gold

sold was mainly explained by 19% higher cost of sales, due to higher gold prices, the

11% devaluation of the US dollar against the Colombian peso and 1% more ounces of

gold sold. The 14% increase in AISC per ounce of gold sold is explained by the increase

in Cash Cost per ounce of gold sold and a 15% increase in sustaining capital

expenditures.

Operational Highlights by Material Property

The following table sets forth the gold produced for the continuing and discontinued operations

of the Company for the three and nine months periods ended September 30, with a discussion of

the operational highlights for each of the three months ended September 30, 2024, following the

table.

(All numbers in ounces unless otherwise noted)

Three Months

Ended

September 30,

Change

Nine Months

Ended

September 30,

Change

2024 2023 ounces % 2024 2023 ounces %

Nechí Alluvial Property (Colombia) 19,686 23,201 (3,515) (15) 59,489 65,837 (6,348) (10)

Hemco Property 10,008 5,514 4,494 82 25,547 23,252 2,295 10

Artisanal Mining 23,918 21,481 2,437 11 74,020 68,580 5,440 8

Nicaragua 33,926 26,995 6,931 26 99,567 91,832 7,735 8

Total Gold Produced from Continuing

Operations 53,612 50,196 3,416 7 159,056 157,669 1,387 1

Gualcamayo Property (Argentina) — 9,032 (9,032 ) (100 ) — 31,061 (31,061) (100)

Total Gold Produced from

Discontinued Operations — 9,032 (9,032) (100) — 31,061 (31,061) (100)

Total Gold Produced 53,612 59,228 (5,616) (9) 159,056 188,730 (29,674) (16)

Total Silver Produced 186,724 138,853 47,871 34 653,469 425,549227,920 54

Operational Highlights for the three months ended September 30, 2024

 Gold production increased by 7%: Excluding the results of the discontinued operations

at the Gualcamayo Property (disposed of in 2023), 53,612 ounces of gold were produced

during the third quarter of 2024, compared with 50,196 ounces in the third quarter of

2023. The increase in production is mainly a result of 26% higher production at the

Hemco Property offset by 15% lower production at the Nechí Alluvial Property.

 Exploration and Evaluation Expenditures: for the three months ended September 30,

2024, the Company incurred $2,724 in exploration and evaluation (“E&E”) expenditures,

a decrease of 0.2% compared with the third quarter of 2023. Regional exploration in the

Hemco Property was at similar levels in both periods. The following table summarizes

E&E expenditures for the current and comparative periods. The very modest increase in

exploration expenses is mainly due to regional exploration in the Hemco Property.

The following table summarizes E&E expenditures for the current and comparative periods.

Three Months Ended

September 30, Change

2024 2023 $ %

E&E expenditures capitalized 1, 2 $ 975 $ 1,803 (828 ) (46 )%

E&E expenditures expensed 3 1,749 927 822 89 %

Total $ 2,724 $ 2,730 (6) — %

1. Capitalized E&E expenditures are reflected in E&E projects in the consolidated

statements of financial position.

2. Figures in the table reflect expenditures capitalized from continuing operations. E&E

expenditures capitalized from discontinued operations are nil.

3. Expensed E&E expenditures are reported in the consolidated statement of profit or loss

for the respective period under “Exploration expenses”.

GROWTH AND EXPLORATION PROJECT UPDATES

Near Mine Exploration, Hemco Property Expansion

Near mine exploration is focused on the current mining operations, the Panama Mine and the

Pioneer Mine. Mineralization is related to an epithermal gold system associated with multiple

quartz veins.

A total of 12,536 metres of diamond drilling in 46 holes was completed in the third quarter of

2024, achieving approximately 72% of the 2024 drilling plan. The objective of this campaign is

to increase the Mineral Resources and Mineral Reserves at the Panama Mine and the Pioneer

Mine. A total of 4,236 metres were drilled at the Panama Mine and 8,300 metres at the Pioneer

Mine.

The Company is back on schedule with its original drilling plan, having compensated for

previous delays through an intensified drilling effort at the La Reforma Target, a newly

discovered vein at the Pioneer mine.

Mineros is moving forward with the preparation of an initial Mineral Resource for the La

Reforma target, expected in the fourth quarter of 2024, with publication scheduled for 2025.

Porvenir Project, Nicaragua: The Porvenir Project is a pre-development-stage project located

10.5 km southwest of the existing Hemco Property facilities. Mineralization consists of a

volcanic hosted gold-zinc-silver deposit with epithermal quartz veins of intermediate

sulphidation.

Mineros updated the mineral resource model by incorporating all drilling data collected from the

2023 drilling campaign. The completed model is under review by SLR Consulting (Canada) Ltd.,

with ongoing updates to the geometallurgical assumptions.

The updates to the geometallurgical assumptions together with the analysis of the 2023

metallurgical testwork is underway, and the Company expects to receive the results in order to

update the geometallurgical model in the fourth quarter of 2024.

In light of commodity market conditions management is proceeding logically and methodically

to upgrade mineral resources and mineral reserves, and refine potential approaches to

development described in the prefeasibility study completed on the Porvenir Project in 2023,

with a view to maximizing the value of the asset and the projected returns. Accordingly, the

Company has delayed preparation of the pre-feasibility study optimization to 2025.