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Orosur Mining Inc. – Second Quarter 2019/20 Results

Corporate Updates

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Orosur Mining Inc. – Second Quarter 2019/20 Results

Medellín, Colombia, January 14, 2020. Orosur Mining Inc. (“Orosur” or “the Company”) (TSX/AIM: OMI), a South

American-focused gold developer and explorer announces the results for the second quarter ended November 30,

2019 (“Q2 20” or the “Quarter”).

HIGHLIGHTS

 In accordance with the Exploration Agreement with Venture Option (the “Exploration Agreement”), Newmont

Colombia made a further cash payment of US$690k to Minera Anzá in November 2019 to cover its outstanding

commitments and to maintain its Phase 1 earn-in rights.

 In Uruguay, as announced on September 17, 2019, the Court approved the payment plan agreement between the

Company’s wholly owned subsidiary, Loryser SA (“Loryser”) and Loryser’s creditors (the “Creditors’ Agreement”).

The ratification by the Court means that the Creditors’ Agreement is legally binding on all trade creditors and that

the intervenor’s control over Loryser ceases.

 The Creditors’ Agreement provides that the net proceeds from the sale of Loryser’s assets in Uruguay, together

with the issuance of 10 million common shares in Orosur, shall fully satisfy all amounts owing by Loryser to its trade

creditors, as well as provide funds for Loryser to conduct this process and manage the orderly closure of its

operations. The Creditors’ Agreement requires Loryser to manage and complete the sale and payment process

within two years, starting from the date of the ratification by the Court.

 As announced on December 6, 2019, 10,000,000 common shares were issued to a trust for the benefit of Loryser’s

creditors in accordance with the court-approved agreement.

 The non-binding letter of intent signed in November 2019 with IMC International Mining Corp. expired on

December, 27, 2019 without completing a definitive agreement. Loryser remains in discussions with IMC as well

as considering alternative options with other potential partners to sell its mining and exploration permits in

Uruguay.

 The Company had a cash balance of US$809k at November 30, 2019 (May 31, 2019: US$512k).

 Assets held for sale in Uruguay have been recorded in this quarter and in the FY19 consolidated financial statements

at the lower of book value or fair value. The consolidated financial statements were prepared on a going concern

basis under the historical cost method except for certain financial assets and liabilities which are accounted as

Assets and Liabilities held for sale and Profit and Loss from discontinuing operations: this accounting treatment has

been applied to the activities in Uruguay and Chile.

Outlook and Strategy

During the year ended May 31, 2018, the Board adopted an aggressive strategic plan to restructure its business, and

recapitalize and transform the Company. The Company’s main objectives were advancing the Anzá Project: the

Company’s flagship, high grade gold exploration asset in Colombia; finding a fair solution in Uruguay for all

stakeholders; and reducing its activities in Chile. This strategy remains unchanged.

In Colombia, Newmont Colombia has fulfilled its Year 1 commitments and payments under the requirements of the

Exploration Agreement.

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In Uruguay, with the Creditors Agreement approved by the Court in September 2019, Loryser continued to focus its

activities on the implementation of the Creditors Agreement. The plant and equipment remain under care and

maintenance. The successful sale of assets is a key component to a positive outcome with creditors. The Company has

already issued the 10,000,000 common shares in Orosur, subject to a four-month holding period, to the benefit of

Loryser’s creditors.

About Orosur Mining Inc.

Orosur Mining Inc. (TSX: OMI; AIM: OMI) is a precious metals developer and explorer focused on identifying and

advancing gold projects in South America. The Company operates in Colombia and Uruguay.

Forward Looking Statements

All statements, other than statements of historical fact, contained in this news release constitute "forward looking

statements" within the meaning of applicable securities laws, including but not limited to the "safe harbour" provisions

of the United States Private Securities Litigation Reform Act of 1995 and are based on expectations estimates and

projections as of the date of this news release.

Forward-looking statements include, without limitation, the exploration plans in Colombia and the funding from

Newmont of those plans, Newmont´s decision to continue with the Exploration and Option agreement, the ability for

Loryser to continue and finalize with the remediation in Uruguay, the ability to implement the Creditors’ Agreement

successfully as well as continuation of the business of the Company as a going concern and other events or conditions

that may occur in the future. The Company’s continuance as a going concern is dependent upon its ability to obtain

adequate financing, to reach profitable levels of operations and to reach a satisfactory implementation of the Creditor´s

Agreement in Uruguay. These material uncertainties may cast significant doubt upon the Company’s ability to realize

its assets and discharge its liabilities in the normal course of business and accordingly the appropriateness of the use

of accounting principles applicable to a going concern. There can be no assurance that such statements will prove to

be accurate. Actual results and future events could differ materially from those anticipated in such forward looking

statements. Such statements are subject to significant risks and uncertainties including, but not limited, those as

described in Section “Risks Factors” of the MDA and the Annual Information Form. The Company disclaims any intention

or obligation to update or revise any forward-looking statements whether as a result of new information, future events

and such forward-looking statements, except to the extent required by applicable law.

For further information, please contact:

Orosur Mining Inc

Ignacio Salazar, Chief Executive Officer

Ryan Cohen, VP Corporate Development

[email protected]

Tel: +1 (778) 373-0100

SP Angel Corporate Finance LLP – Nomad & Broker

Jeff Keating / Stephen Wong

Tel: +44 (0)20 3 470 0470

The information contained within this announcement is deemed by the Company to constitute inside information as stipulated under the Market

Abuse Regulation ("MAR"). Upon the publication of this announcement via Regulatory Information Service, this inside information is now

considered to be in the public domain. If you have any queries on this, then please contact Ryan Cohen, VP Corporate Development of the Company

(responsible for arranging release of this announcement on behalf of the Company) on: +1 (778) 373-0100.

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Orosur Mining Inc.

Condensed Interim Consolidated Statements of Financial Position

(Expressed in thousands of United States Dollars)

Unaudited

As at As at

November 30, May 31,

2019 2019

ASSETS

Current assets

Cash and cash equivalents $ 809 $ 512

Accounts receivable and other assets 294 292

Assets held for sale 3,971 4,452

Total current assets 5,074 5,256

Non-current assets

Property, plant and equipment 80 87

Exploration and evaluation assets 8,170 8,983

Total assets $ 13,324 $ 14,326

EQUITY AND LIABILITIES

Current liabilities

Accounts payable and accrued liabilities $ 232 $ 235

Warrants 2 13

Liabilities held for sale 22,243 23,393

Total liabilities 22,477 23,641

Equity

Share capital 65,290 65,290

Contributed surplus 5,978 5,947

Currency translation reserve (1,922) (1,653)

Total Deficit (78,499) (78,899)

Total (deficit) / equity (9,153) (9,315)

Total (deficit) / equity and liabilities $ 13,324 $ 14,326

The accompanying notes to the unaudited condensed interim consolidated financial statements are an integral part of

these statements.

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Orosur Mining Inc.

Condensed Interim Consolidated Statements of Loss and Comprehensive Income (loss)

(Expressed in thousands of United States Dollars)

Unaudited

Three Months Three Months Six Months Six Months

Ended Ended Ended Ended

November 30, November 30, November 30, November 30,

2019 2018 2019 2018

Operating expenses

Corporate and administrative expenses $ (354) $ (574) $ (710) $ (833)

Exploration expenses (19) (18) (57) (38)

Other income 1 - 501 -

Net finance cost (2) - (3) (5)

(Loss) gain on fair value of financial instrument 21 (42) 9 (21)

Net foreign exchange gain/(loss) (13) (14) (10) (28)

(366) (648) (270) (925)

Net loss for the period for continuing operations $ (366) $ (648) $ (270) $ (925)

Other comprehensive loss

Cumulative translation adjustment $ (152) $ (559) $ (269) $ (749)

Total comprehensive income (loss) for the period

from continuing operations (518) (1,207) (539) (1,674)

Income (loss) from discontinuing operations 559 (1,228) 670 (7,336)

Total comprehensive income (loss) for the period 41 (2,435) 131 (9,010)

Basic and diluted net income (loss) per share for

continued operations $ (0.00) $ (0.00) $ (0.00) $ (0.01)

Basic and diluted net income (loss) per share for

discontinued operations $ 0.00 $ (0.01) $ 0.00 $ (0.06)

Weighted average number of common shares

outstanding 150,278 146,250 150,278 131,840

The accompanying notes to the unaudited condensed interim consolidated financial statements are an integral part of

these statements.

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Orosur Mining Inc.

Condensed Interim Consolidated Statements of Cash Flows

(Expressed in thousands of United States Dollars)

Unaudited

Six Months Six Months

Ended Ended

November 30, November 30,

2019 2018

Operating activities

Net loss for the period $ (270) $ (925)

Adjustments for:

Share-based payments 31 36

Fair value of financial instrument (9) 13

Loss on sale of property, plant and equipment - 14

Other (43) (51)

Changes in non-cash working capital items:

Accounts receivable and other assets 138 9

Inventories - 1

Accounts payable and accrued liabilities (3) (295)

Net cash (used in) operating activities - continued operations (156) (1,198)

Investing activities

Proceeds received for exploration and evaluation expenditures 750 -

Exploration and evaluation expenditures (297) (311)

Net cash provided by (used in) investing activities - continued operations 453 (311)

Financing activities

Issue of common shares - 2,000

Advances to discontinued operations - 192

Net cash provided by financing activities - continued operations - 2,192

Net change in cash and cash equivalents - continued operations 297 683

Cash and cash equivalents, beginning of period 512 80

Cash and cash equivalents, end of period $ 809 $ 763

Net cash provided by (used in) investing activities - discontinued operations 120 (366)

Net cash (used in) operating activities - discontinued operations (311) (452)

Net cash provided by financing activities - discontinued operations - 34

The accompanying notes to the unaudited condensed interim consolidated financial statements are an integral part of

these statements.