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Sherritt Announces Transactions to Extend Debt Maturities and Strengthen its Capital Structure

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Sherritt Announces Transactions to Extend Debt Maturities and

Strengthen its Capital Structure

TORONTO, March 4, 2025 – Sherritt International Corporation (“Sherritt” or the “Corporation”)

(TSX:S) announced today a proposed transaction (the “ CBCA Transaction”) to extend the

maturities of the Corporation’s notes obligations and strengthen the Corporation’s capital

structure.

The CBCA Transaction, described in further detail below, w ill extend the maturities of the

Corporation’s notes obligations to November 2031, subject to certain conditions, and reduce

Sherritt’s total outstanding notes obligations by up to approximately $32 million by exchanging

Sherritt’s existing notes obligations, comprised of (i) 8.50% senior second lien secured notes due

November 30, 2026 (the “Senior Secured Notes”); and (ii) 10.75% unsecured PIK option notes

due August 31, 2029 (the “ Junior Notes ”, and together with the Senior Secured Notes, the

“Existing Notes”), for amended 9.25% senior second lien secured notes due November 30, 2031

(the “Amended Senior Secured Notes”) and certain early consent considerati on. The CBCA

Transaction will be implemented through a corporate plan of arrangement (the “CBCA Plan”) in

the proceedings (the “ CBCA Proceedings”) commenced today by Sherritt and its subsidiary,

16743714 Canada Inc. (collectively, the “Applicants”), under the Canada Business Corporations

Act (the “CBCA”), as discussed further below.

In connection with the CBCA Transaction, the Corporation and certain holders of Existing Notes

(“Noteholders”) holding, in aggregate, approximately 42% of the outstanding Senior Secured

Notes (the “ Initial Consenting Noteholders ”), have entered into a consent and support

agreement (the “ Support Agreement”) pursuant to which and subject to its terms, the Initial

Consenting Noteholders have agreed to, among other things, support the CBCA Transaction and

vote in favour of the CBCA Plan.

“Today’s announcement marks the culmination of our dedicated multiyear effort to strengthen our

financial position,” said Leon Binedell, President and CEO of Sherritt. “After carefully evaluating

numerous strategies, we are confident that these transaction s represent the optimal path for all

our stakeholders to address the upcoming maturity of Sherritt’s debt. The completion of these

transactions will represent a transformative milestone that will significantly improve our capital

structure, extend the matu rity of our debt obligations to up to late 2031, decrease our debt

outstanding, lower our annual interest expense and enhance our overall financial flexibility. We

will not only address the upcoming debt maturities, but also strategically position Sherritt to

navigate beyond the present challenging market environment, paving the way for a return to

growth and long-term success.”

The Corporation also announced today a transaction to be implemented immediately following

the completion of the CBCA Transaction (the “Subsequent Exchange Transaction”), described

below, that would further reduce the Corporation’s outstanding indebtedness and annual interest

expense. In connection with the Subsequent Exchange Transaction , the Corporation and the

Initial Consenting Noteholders (in such capacity, the “ Subsequent Exchange Noteholders ”)

have entered into exchange agreements (the “ Exchange Agreements”) pursuant to which and

subject to their terms , the Subsequent Exchange Noteholders would , immediately after the

implementation of the CBCA Transaction, exchange a portion of the Amended Senior Secured

Notes received by such Subsequent Exchange Noteholders under the CBCA Plan , at par, for

99,000,000 newly-issued common shares of the Corporation at an exchange price of $0.173 (the

“Exchange Price”) (with such shares issued not exceeding 19.9% of the total common shares of

the Corporation outstanding following the implementation of the Subsequent Exchange

Transaction). The Exchange Price and aggregate number of newly-issued common shares (with

such shares issued not exceeding 19.9% of the total common shares outstanding following the

implementation of the Subsequent Exchange Transaction) may be subject to adjustment based

on the terms of the Exchange Agreements. The Subsequent Exchange Transaction does not form

part of the CBCA Transaction or the CBCA Plan, and is conditional on, among other things, the

implementation of CBCA Transaction.

The CBCA Transaction and Subsequent Exchange Transaction do not affect any other obligations

of the Corporation, and Sherritt will continue to satisfy its obligations to employees, suppliers,

customers and governmental authorities in the ordinary course of business.

Background to the CBCA Transaction

Sherritt has been challenged for many years by historical debt levels. This historical debt relates

primarily to investment in the development of a former joint venture project that is no longer in

Sherritt’s portfolio of assets. Reducing its level of debt and related interest expense have been

and continue to be strategic priorities for Sherritt to improve its long -term financial strength. To

that end, Sherritt has made significant progress, eliminating over $575 million of note and other

debt obligations from its balance sheet over the past approximately seven years.

Beyond repayment of debt, there have been a number of strategic initiatives undertaken by the

Corporation to strengthen its financial position and address its upcoming debt maturities;

however, since 2023, nickel and cobalt prices have declined significantly, reaching their lowest

levels in four years and eight years, respectively, during the fourth quarter of 2024, reducing the

Corporation’s ability to generate excess cash for further material debt repayments. Key strategic

initiatives include:

• Moa Joint Venture Expansion Program: In November 2021, Sherritt announced the

Moa Joint Venture would embark on a low cost, low capital expansion program. Phase

one, the Slurry Preparation Plant (“SPP”), was completed under budget and ramped up to

design capacity in early 2024. The SPP delivers a number of benefits , including reduced

ore haulage, lower carbon intensity from mining and increased throughput over the life of

mine. Phase two, the Processing Plant Expansion, remains scheduled for commissioning

and ramp up in the first half of 2025. With the completion of phase two, annual mixed

sulphide precipitate production is expected to further increase toward the combined

expansion target, of approximately 20% of contained nickel and cobalt , and is expected

to fill the refinery to nameplate capacity to maximize profitability from the joint venture’s

own mine feed, displacing lower margin third -party feeds and increasing overall finished

nickel and cobalt production.

• Cobalt Swap Agreement: In October 2022, Sherritt finalized a cobalt swap agreement

(the “Cobalt Swap”) with its Cuban partners to recover $368 million of total outstanding

Cuban receivables over five years beginning January 1, 2023 , supporting Sherritt’s

strategic objective of strengthening its balance sheet by reducing reliance on its Cuban

partners’ ability to access foreign currency to repay amounts owed to Sherritt. In 2023,

Sherritt successfully completed the first year of the Cobalt Swap which included receipt of

2,082 tonnes of cobalt from the Moa Joint Venture which was sold by Sherrit t, realizing

cash receipts of $80.3 million, a cash dividend of $64.0 million, and a corresponding

reduction in its receivable from General Nickel Company S.A. (“GNC”, 50% partner in the

Moa Joint Venture ) of $76.0 million. In 2024, due to lower prices of nickel and cobalt,

Sherritt focused efforts to maximize distributions under the Cobalt Swap and during the

fourth quarter, received $29.8 million, including $23.7 million in cash and 223 tonnes of

finished cobalt valued at $6.1 million (including both Sherritt’s share and GNC’s redirected

share). Sherritt had finalized the Cobalt Swap agreement in 2022, to repay debt with the

annual minimum amounts. Although Sherritt received the annual minimum amount in

2023, the price s of nickel and cobalt subsequently decreased, which reduced Sherritt’s

ability to receive subsequent annual minimum amounts.

• Energas S.A. (“Energas”) Joint Venture Agreement: In October 2022, Cuba’s

Executive Committee of the Council of Ministers approved the twenty -year extension of

Energas’ Joint Venture generation contract with the Cuban government to March 2043.

The extension of this economically beneficial contract suppor ts Sherrit t’s on -going

investments in Cuba, helps facilitate the Cobalt Swap and supports Cuba’s long -term

energy security.

• Moa Joint Venture Life of Mine Extension: In March 2023, Sherritt filed a National

Instrument 43 -101 – Standards of Disclosure for Mineral Projects compliant technical

report outlining a newly developed strategic life of mine plan based on an economic cut -

off grade methodology, extending the mine life to 2048 based on proven and probable

mineral reserves, an increase of 14 years.

• Energas Optimizations: In 2023, two new gas wells went into production with Unión

Cuba-Petróleo providing gas free of charge to Energas for power generation , driving a

31% year-over-year increase in electricity production at Sherritt’s Power division. In 2024,

maintenance work was completed on three gas turbines in part to bring online an

additional turbine to process gas being received from a third new gas well that was brought

into production during the year. Electricity production at Sherritt’s Power division increased

a further 10% year-over-year in 2024. Dividends in Canada from Energas have increased

from $1.4 million in 2023 to $13.0 million in 2024. In 2025, dividends in Canada from

Energas are expected to significantly increase to be between $25 million to $30 million.1

The Corporation is facing the maturity of its Senior Secured Notes on November 30, 2026. On

maturity, Sherritt will be required to repay or refinance these obligations of over $220 million (plus

interest and applicable premiums). Addressing the upcoming maturity under the Senior Secured

Notes is also necessary to put Sherritt in a position to extend its revolving-term credit facility (the

“Revolving Bank Facility”) which currently matures on April 30, 2026.

1 Based on Power’s 2025 guidance estimates for production volumes (800-850 GWh, 33⅓% basis), unit

operating costs ($23.00-$24.50/MWh) and spending on capital ($2.0 million, 33⅓% basis). Unit operating

costs and spending on capital are non-GAAP financial measures which are reconciled to their most

directly comparable IFRS Accounting Standards measures in the Non-GAAP and other financial

measures section of the Corporation’s Management Discussion & Analysis for the year ended December

31, 2024, dated February 5, 2025, on page 59 and page 62.

Sherritt, with the assistance of its legal and financial advisors, undertook a detailed and proactive

review of potential available alternatives including, among other things, refinancing the Existing

Notes, extending the maturities of the Senior Secured Notes and/or Junior Notes, exchanging

some or all of the Junior Notes for secured debt, exchanging debt for equity, raising equity and/or

new debt financing from third parties to repay all or a portion of the Existing Notes, purchasing

Existing Notes for cancellation, as well as maintaining the status quo.

Following this review of a broad range of possible alternatives, Sherritt concluded that extending

the upcoming 2026 maturity of the Senior Secured Notes and reducing its outstanding debt

obligations and associated interest expense is in the best interests of the Corporation to put it in

a better financial position , create financial and operational stability , and maximize stakeholder

value.

The Corporation has periodically engaged with noteholders and shareholders to listen to and

address their views on the Corporation’s business and capital structure. The Corporation takes

the interests of its various stakeholders seriously and has sought to balance the interests of all

stakeholders in a fair and reasonable manner in connection wit h developing and advancing the

CBCA Transaction and the Subsequent Exchange Transaction.

Key CBCA Transaction Terms

The CBCA Transaction has the following key elements:

• All of the Corporation’s outstanding Senior Secured Notes will be exchanged for Amended

Senior Secured Notes on the implementation date of the CBCA Plan (the “Effective Date”)

as follows:

o each holder of Senior Secured Notes (a “ Senior Secured Noteholder ”) shall

receive as consideration in exchange for its Senior Secured Notes:

▪ Amended Senior Secured Notes in a principal amount equal to the principal

amount of Senior Secured Notes held by such Senior Secured Noteholder

as at immediately prior to the Effective Time (as defined in the CBCA Plan);

and

▪ a cash payment in the amount of accrued and unpaid interest outstanding

in respect of the Senior Secured Notes (calculated at the contractual non-

default rate) held by such Senior Secured Noteholder up to but not

including the Effective Date;

o each Senior Secured Noteholder that is not an Initial Consenting Noteholder and

that votes in favour of the CBCA Plan prior to 5:00 p.m. on March 25, 2025, or

such later date as the Corporation may determine (the “Early Consent Deadline”)

(each, an “ Early Consenting Senior Secured Noteholder ”) shall receive an

additional cash payment in an amount equal to 3% of the principal amount of

Senior Secured Notes voted in favour of the CBCA Plan by the Early Consent

Deadline and held by such Early Consenting Senior Secured Noteholder as at

immediately prior to the Effective Time; and

o each Initial Consenting Noteholder that votes in favour of the CBCA Plan prior to

the Early Consent Deadline (each an “Initial Early Consenting Senior Secured

Noteholder”) shall receive an additional cash payment in an amount equal to 4%

of the principal amount of Senior Secured Notes voted in favour of the CBCA Plan

by the Early Consent Deadline and held by such Initial Early Consenting Senior

Secured Noteholder as at immediately prior to the Effective Time.

• All of the Corporation’s outstanding Junior Notes will be exchanged for Amended Senior

Secured Notes on the Effective Date (the “Junior Notes Exchange”) as follows:

o each holder of Junior Notes (a “ Junior Noteholder ”) shall receive , as

consideration in exchange for its Junior Notes (together with all accrued and

unpaid interest in respect of the Junior Notes up to the Effective Date) , Amended

Senior Secured Notes in a principal amount equal to 50% of the principal amount

of Junior Notes held by such Junior Noteholder as at immediately prior to the

Effective Time; and

o each Junior Noteholder that votes in favour of the CBCA Plan prior to the Early

Consent Deadline (each, an “ Early Consenting Junior Noteholder ”) shall

receive, as additional consideration in exchange for its Junior Notes , additional

Amended Senior Secured Notes in a principal amount equal to 5% of the principal

amount of Junior Notes voted in favour of the CBCA Plan by the Early Consent

Deadline and held by such Early Consenting Junior Noteholder as at immediately

prior to the Effective Time.

• The Corporation and the Majority Initial Consenting Noteholders (as defined in the Support

Agreement) shall have the right to amend the CBCA Plan to remove the Junior Notes

Exchange from the CBCA Plan. Such amendments to the CBCA Plan shall be in form and

substance acceptable to the Corporation and the Majority Initial Consenting Noteholders,

and (i) if such amendments are made prior to the Noteholders’ Meetings (as defined

below), such amended CBCA Plan shall only be required to be approved at the Senior

Secured Noteholders’ Meeting (as defined below) as set forth under the Interim Order (as

defined below), and (ii) if such amendments are made after the Noteholders’ Meetings,

such amended CBCA Plan shall not require any further Noteholders’ Meetings or votes

by Noteholders in respect thereof, and shall be subject to approval of the Court (as defined

below).

• The Amended Senior Secured Notes will be issued pursuant to an amended and restated

notes indenture (the “Amended and Restated Senior Secured Notes Indenture”) on the

Effective Date. The Amended and Restated Senior Secured Notes Indenture will be on

substantially similar terms and conditions as the existing notes indenture governing the

Senior Secured Notes (the “ Senior Secured Notes Indenture ”), subject to certain

amendments to be described in the Circular (as defined below) and the Description of

Notes to be attached thereto (the “Notes Amendments”). Certain key terms of the Notes

Amendments are also summarized in the Schedule to this news release.

• In the event the Junior Notes Exchange is not completed pursuant to the CBCA Plan and

any Junior Notes remain outstanding as at June 30, 2029, the maturity date of the

Amended Senior Secured Notes shall be June 30, 2029 (rather than November 30, 2031).

• Subject to the satisfaction or waiver of the applicable conditions to the CBCA Transaction,

it is expected that the CBCA Transaction will be completed in April 2025.

Key Subsequent Exchange Transaction Terms

The Subsequent Exchange Transaction has the following key elements:

• Pursuant to the Exchange Agreements and subject to their terms , immediately following

the implementation of the CBCA Transaction, the Subsequent Exchange Noteholders will

exchange a portion of the Amended Senior Secured Notes received by such Subsequent

Exchange Noteholders under the CBCA Plan, at par, for 99,000,000 newly -issued

common shares of the Corporation at an exchange price of $ 0.173 (with such shares

issued not exceeding 19.9% of the total common shares of the Corporation outstanding

following the implementation of the Subsequent Exchange Transaction) . The Exchange

Price and aggregate number of newly -issued common shares (with such shares issued

not exceeding 19.9% of the total common shares outstanding following the implementation

of the Subsequent Exchange Transaction) may be subject to adjustment based on the

terms of the Exchange Agreements.

• Upon implementation of the Subsequent Exchange Transaction, the Corporation and each

of the Subsequent Exchange Noteholders will enter into put agreements (the “ Put

Agreements”), which provide, among other things, that the Subsequent Exchange

Noteholders shall be entitled to require the Corporation to repurchase, in aggregate, $45

million of Amended Senior Secured Notes from the Subsequent Exchange Noteholders

on four scheduled repurchase dates (the “Scheduled Repurchase Dates”) at a purchase

price equal to 105% of the principal amount of Amended Senior Secured Notes so

purchased, provided that the Corporation shall have the option to repurchase such

Amended Senior Secured Notes at par at any time up to 120 days prior to the applicable

Scheduled Repurchase Date.

• Upon implementation of the Subsequent Exchange Transaction, the Corporation and one

of the Subsequent Exchange Noteholders will enter into an investor rights agreement (the

“Investor Rights Agreement ”). The Investor Rights Agreement will provide such

Subsequent Exchange Noteholder with certain rights as long as it owns at least 10% of

the outstanding common shares of the Corporation, including the right to nominate one

individual for election or appointment to the board of directors of Sherritt (the “ Board of

Directors”) and a pre -emptive right to participate in future common share offerings by

Sherritt, and will require such Subsequent Exchange Noteholder to refrain from certain

actions or share acquisitions, as to be further described in the Circular.

Following the Corporation’s detailed review process and careful consideration of various potential

strategic alternatives to address the Corporation’s capital structure and upcoming debt maturities,

and taking into account, among other things, the Corporation’s overall capital structure and

financial condition, its debt levels and interest expense, challenging industry dynamics and

geopolitical factors impacting the Corporation, the terms of the CBCA Transaction and the

anticipated benefits of the CBCA Transaction for the Corporation and its stakeholders, the

opinions of independent financial advisor, MPA Morrison Park Advisors Inc . (“Morrison Park”)

(discussed below), and legal and financial advice from the Corporation’s professional advisors,

the Board of Directors unanimously determined that the CBCA Transaction is in the best interests

of the Corporation and its stakeholders.

The Board of Directors unanimously recommends that the Senior Secured Noteholders and

Junior Noteholders vote in favour of the CBCA Transaction.

In addition, taking into account the foregoing matters and the further deleveraging that would

result from the Subsequent Exchange Transaction , and legal and financial advice from the

Corporation’s professional advisors, the Board of Directors also unanimously determined that the

Subsequent Exchange Transaction is in the best interests of the Corporation and its stakeholders.

Morrison Park , an independent financial advisor to the Corporation’s Board of Directors, has

provided an opinion that: (i) the CBCA Transaction is fair, from a financial point of view, to the

Corporation; (ii) the Senior Secured Noteholders and the Junior Noteholders would be in a better

position, from a financial point of view, under the CBCA Transaction than if the Corporation were

liquidated; (iii) the consideration provided under the CBCA Transaction to t he Senior Secured

Noteholders is fair, from a financial point of view, to the Senior Secured Noteholders; and (iv) the

consideration provided under the CBCA Transaction to t he Junior Noteholders is fair, from a

financial point of view, to the Junior Noteholders.

Lender Consent Agreement

The Corporation has entered into a consent agreement with its senior lenders (the “Revolving

Bank Facility Lenders ”) in respect of its Revolving Bank Facility pursuant to which the

Corporation and the Revolving Bank Facility Lenders have, among other things, agreed that the

Corporation will commence the CBCA Proceedings and pursue the CBCA Transaction, and that

the Corporation and the Revolving Bank Facility Lenders will work to complete an amendment of

the Revolving Bank Facility substantially concurrently with or prior to the implementation of the

CBCA Transaction to allow for the implementation of th e proposed CBCA Transaction, the

implementation of the Subsequent Exchange Transaction and such other matters as may be

agreed by the Corporation and the Revolving Bank Facility Lenders.

CBCA Proceedings

Pursuant to the CBCA Proceedings, Sherritt obtained today an interim order (the “Interim Order”)

issued by the Ontario Superior Court of Justice (Commercial List) (the “ Court”), among other

things, authorizing the holding of a meeting of the Senior Secured Noteholders (the “ Senior

Secured Noteholders’ Meeting ”) and a meeting of the Junior Noteholders (the “ Junior

Noteholders’ Meeting”, and together with the Senior Secured Noteholders’ Meeting, the

“Noteholders’ Meetings”) to consider and vote upon resolutio ns to approve the CBCA Plan to

implement the CBCA Transaction. The Interim Order also granted other relief, including a stay of

proceedings in favour of Sherritt and its subsidiaries in respect of any defaults under the Existing

Notes or any defaults arising as a result of the CBCA Proceedings or steps relating to the CBCA

Transaction.

As noted above, the Subsequent Exchange Transaction does not form part of the CBCA Plan and

is not subject to the CBCA Proceedings or the votes at the Noteholders’ Meetings.

Noteholders’ Meetings, Voting and Early Consent Matters

The Noteholders’ Meetings are scheduled to be held at the offices of Goodmans LLP at Bay

Adelaide Centre – West Tower, 333 Bay Street, Suite 3400, Toronto, Ontario M5H 2S7 on April

4, 2025. Pursuant to the Interim Order, the Senior Secured Noteholders’ Meeting is scheduled to

begin at 10:00 a.m. (Toronto time) and the Junior Noteholders’ Meeting is scheduled to begin at

10:30 a.m. (Toronto time).

The record date (the “Record Date”) for voting at the Noteholders’ Meetings is 5:00 p.m. (Toronto

time) on March 4, 2025.

Noteholders as at the Record Date will be entitled to vote on the CBCA Plan at the applicable

Noteholders’ Meeting based on one vote per C$1,000 of principal amount of the applicable

Existing Notes held by such Noteholder. The Senior Secured Noteholders will vote together as a

single class at the Senior Secured Noteholders’ Meeting and the Junior Noteholders will vote

together as a single class at the Junior Noteholders ’ Meeting, provided that the Interim Order

provides that Sherritt shall have the right to seek, as part of its application for the Final Order (as

defined below) or otherwise, that the Court treat all Noteholders as a single class for the purpose

of voting on the CBCA Plan.

For Senior Secured Noteholders (including, for certainty, the Initial Consenting Noteholders) to

be eligible to receive their applicable early consent consideration, and for Junior Noteholders to

be eligible to receive their applicable early consent consideration, such Noteholders must submit

votes in favour of the CBCA Plan by the Early Consent Deadline of 5:00 p.m. (Toronto time) on

March 25, 2025, as such date may be extended by Sherritt.

The deadline for Noteholders to submit their voting instructions in order to vote on the items to be

considered at the applicable Noteholders’ Meeting is 5:00 p.m. (Toronto time) on April 2, 2025

(the “Voting Deadline”).

Banks, brokers or other intermediaries (each an “ Intermediary”) that hold Existing Notes on a

Noteholder’s behalf may have internal deadlines that require such Noteholders to submit their

votes by an earlier date in advance of the Early Consent Deadline and/or the Voting Deadline, as

applicable, and may have internal requirements for the submission of voting instructions. Such

Noteholders are encouraged to contact their Intermediaries directly to confirm any such internal

deadlines or voting instruction requirements.

To be approved at the Noteholders’ Meetings, the CBCA Plan requires the affirmative vote of at

least 66⅔% of the votes cast at each of the Senior Secured Noteholders’ Meeting and the Junior

Noteholders’ Meeting, provided that the Interim Order provides that Sherritt shall have the right to

seek, as part of the Final Order application or otherwise, that the Court treat all Noteholders as a

single class for the purpose of voting on the CBCA Plan.

In addition, as described above, the Corporation and the Majority Initial Consenting Noteholders

shall have the right to amend the CBCA Plan to remove the Junior Notes Exchange from the

CBCA Plan. If any such amendments are made prior to the Noteholders’ Meetings, such amended

CBCA Plan shall only be required to be approved at the Senior Secured Noteholders’ Meeting as

set forth under the Interim Order, and if any such amendments are made after the Noteholders’

Meetings, such amended CBCA Plan shall not require any further Noteholders’ Meetings or votes