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Sherritt Reports Fourth Quarter and Full Year 2023 Results; 2024

Financials

Sherritt International Corporation 1

NOT FOR DISTRIBUTION TO UNITED STATES NEWSWIRE

SERVICES OR FOR DISSEMINATION IN THE UNITED STATES

Sherritt Reports Fourth Quarter and Full Year 2023 Results; 2024

Guidance for Metals Outlines Improved Production and Lower Costs

TORONTO – February 7, 2024 – Sherritt International Corporation (“Sherritt”, the “Corporation”) (TSX: S), a world leader in

using hydrometallurgical processes to mine and refine nickel and cobalt – metals deemed critical for the energy transition, today

reported its financial results for the three months and year ended December 31, 2023 and provided its 2024 guidance. All

amounts are in Canadian currency unless otherwise noted.

Leon Binedell, President and CEO of Sherritt commen ted, “Last year was a challenging year for the Moa JV. The nickel price

fell faster and further than forecast, particularly in the second half of the year. Nickel pricing suf fered from a significant over

supplied market due to the conversion of Class II nickel into intermediates suitable for the electric vehicle market and even into

Class I LME deliverable metal putting further downward pressure on pricing.”

Mr. Binedell continued, “For our part, at the start of the year, we acknowledged that 2023 would be a transitional year at the

mine; however, we had not anticipated encountering the more immediate operational issues we found ours elves facing at the

mine and consequently at the refinery. Working toge ther with our partner we successfully resolved each of these operational

hurdles and we are continuing to work together to m aterially improve the operational performance at both facilities. In addition,

in our fertilizer business, we suffered a significa nt outage in our ammonia plant. Despite our establi shed multi-year capital

refurbishment program, this required the advancement of significant operational spend which would otherwise be covered under

our planned capital program and also led to reduced fertilizer sales. In support of our initiatives to improve operational oversight,

we have changed Sherritt’s operational leadership t o a Chief Operating Officer with considerable exper ience and recent

successes, including working closely with our partner in Cuba to deliver phase one of our expansion program on time and below

budget.

Despite the challenges faced in 2023, we accomplished a number of objectives which further build the foundation for our future

success. We delivered our technical report for the Moa JV, doubling mine life and extending it beyond 2040. We achieved growth

in our power business with energy production in the fourth quarter reaching our highest quarterly prod uction level since 2016.

We successfully completed the first year of the Cobalt Swap agreement and we continued advancing the Moa JV expansion on

budget and on schedule.”

Commenting on managing the lower nickel price environment that is forecasted for 2024 Mr. Binedell added, “The nickel market

turned quickly during the third quarter of 2023. Ou r established process of forecasting long-term cash flows prepared us early

to implement an effective cost mitigation and cash conservation program which we expect to begin realizing the benefits from in

2024. With the support from our partner, we have op timized operating plans for 2024 and beyond and com bined with the

spending reductions during the third quarter and he adcount reductions early this year, we are better a ligned with the current

nickel price environment.”

In finishing his remarks, Mr. Binedell closed by sa ying, “Looking ahead, we will continue to proactive ly pursue opportunities to

improve profitability and liquidity while delivering operational improvements, translating to higher production of nickel and cobalt

at lower net direct cash costs. With our stronger operational outlook, we remain well positioned to take advantage of the expected

long-term demand growth for the critical minerals we produce.”

FOURTH QUARTER AND FULL YEAR 2023 RESULTS AND SELECTED DEVELOPMENTS

• Sherritt’s share (1) of finished nickel and cobalt production in Q4 202 3 at the Moa Joint Venture (“Moa JV”) was

3,744 tonnes and 330 tonnes, respectively. During t he quarter, Moa mixed sulphides production was impa cted by

heavy rainfall which required processing lower grade and quality stockpiled material. Full year 2023 finished nickel and

cobalt production on a 100% basis was 28,672 tonnes and 2,876 tonnes, respectively, slightly below the ir annual

guidance (2) ranges.

• Net direct cash cost (“NDCC”) (3) was US$7.87/lb in Q4 2023. Full year 2023 NDCC (3) of US$7.22/lb was within

guidance (2) .

• Electricity production in Q4 2023 was 225 GWh. Ful l year 2023 production of 745 GWh exceeded guidance (2) due to

additional gas from the two gas wells that went into production during Q2 2023 and improved equipment availability.

2023 Fourth Quarter Report

Press Release

2 Sherritt International Corporation

• Electricity unit operating cost (3) in Q4 2023 was $29.16/MWh. Full year 2023 unit operating costs(3) of $27.70/MWh was

within guidance (2) .

• Net loss from continuing operations of $53.4 milli on, or $(0.13) per share in Q4 2023 and $64.3 milli on, or $(0.16) per

share for the full year 2023, was primarily impacte d by delayed nickel sales, lower fertilizer sales v olumes, lower

average-realized prices (3) , higher maintenance costs, inventory write-downs a nd an increase in rehabilitation and

closure costs related to legacy Oil and Gas assets.

• Adjusted net loss from continuing operations (3) , was $27.9 million or $(0.07) per share in Q4 2023 and $28.1 million or

$(0.07) per share for the full year 2023.

• Adjusted EBITDA (3) in Q4 2023 was $(7.0) million and $46.2 million fo r full year 2023 and included $2.3 million and

$14.6 million in inventory write-downs in Q4 and the full year 2023, respectively.

• Available liquidity in Canada as at December 31, 2 023 was $63.0 million.

• Completed the first year of the Cobalt Swap (4) which included receipt of 2,082 tonnes of cobalt from the Moa JV which

was sold by Sherritt realizing cash receipts of $80 .3 million, a cash dividend of $64.0 million, and a corresponding

reduction in the GNC receivable of $76.0 million.

• Slurry Preparation Plant (“SPP”) construction was completed; commissioning and capacity testing is on going, and in

January 2024, the SPP began processing ore at design capacity. The overall timing and budget of phase two to reach

target levels of production remains unchanged and i s on schedule for an expected end of year 2024 comp letion with

commissioning and ramp up in 2025.

(1) References to “Sherritt’s Share” is consistent with the Corporation’s definition of reportable segments for financial statement purposes. Sherritt’s Share of “Metals”

includes the Corporation’s 50% interest in the Moa JV, its 100% interest in the utility and fertilizer operations in Fort Saskatchewan (“Fort Site”) and its 100%

interests in subsidiaries established to buy, market and sell certain of the Moa JV’s nickel and cobalt production and the Corporation’s cobalt inventory received

under the Cobalt Swap agreement (“Metals Marketing” ). Sherritt’s Share of Power includes the Corporation’s 33 ⅓% interest in Energas S.A. (“Energas”).

References to Technologies and Oil and Gas includes the Corporation’s 100% interest in these businesses. References to Fort Site directly is to the Corporation’s

interest in its 100% interest in the utility and fertilizer operations.

(2) “Guidance” refers to 2023 guidance as most recently disclosed in the Corporation’s Management Discussion and Analysis for the three and nine months ended

September 30, 2023; for additional information see the Outlook section.

(3) Non-GAAP financial measures. In Q4 2023, Sherritt revised its definitions of combined revenue, adjusted net (loss) earnings from continuing operations and

adjusted EBITDA to exclude the financial results of its Oil and Gas segment as the segment is not currently exploring for or producing oil and gas and its financial

results relate to ancillary drilling services provided to a customer and CUPET and environmental rehabilitation costs for legacy assets, which are not reflective of the

Corporation’s core operating activities or revenue generation potential. Prior period comparative amounts have been adjusted accordingly. For additional information

see the Non-GAAP and other financial measures section of this press release.

(4) For additional information on the Cobalt Swap, see Note 12 – Advances, loans receivable and other fina ncial assets of the consolidated financial statements for the

year ended December 31, 2023.

2024 ANNUAL GUIDANCE

Nickel and cobalt production are both expected to increase in 2024 compared to 2023 due to increased feed of mixed sulphides

from the Moa mine site to the refinery as a result of access to additional ore sources to improve the blend of feed as well as

increased quality and feed rates following the ramp -up of the SPP, and reduced downtime from maintenan ce. NDCC (1) is

expected to be lower in 2024 compared to 2023 due t o lower expected maintenance activity, cost optimiz ation, and higher

expected production and sales, including increased fertilizer by-product sales.

Electricity production is expected to be higher in 2024 compared to 2023 primarily due to the full yea r receipt of additional gas

from the two wells that went into production in Q2 2023. Unit operating cost (1) for electricity in 2024 reflects higher planned

maintenance activities related to gas turbines, partly offset by the impact of higher electricity production and sales.

Production and costs:

• finished nickel production of 30,000 to 32,000 ton nes (100% basis);

• finished cobalt production of 3,100 to 3,400 tonne s (100% basis);

• NDCC (1) of US$5.50 to US$6.00 per pound of nickel sold;

• electricity production of 775 to 825 GWh (33 ⅓/uni0025/uni0020/uni0062/uni0061/uni0073/uni0069/uni0073/uni0029/uni003B/uni0020/uni0061/uni006E/uni0064

• electricity unit operating cost (1) of $32.50 to $34.00 per MWh.

Sherritt International Corporation 3

Spending on capital (1) :

• sustaining: Metals (Moa JV 50% basis, Fort Site 10 0% basis) of $40.0 million;

• sustaining: Power (33 ⅓/uni0025/uni0020/uni0062/uni0061/uni0073/uni0069/uni0073/uni0029/uni0020/uni006F/uni0066/uni0020/uni0024/uni0035/uni002E/uni0035/uni0020/uni006D/uni0069/uni006C/uni006C/uni0069/uni006F/uni006E/uni003B/uni0020/uni0061/uni006E/uni0064

• growth: Metals (Moa JV 50% basis) of $15.0 million .

(1) Non-GAAP financial measures. For additional inf ormation see the Non-GAAP and other financial measures section of this press release.

DEVELOPMENTS SUBSEQUENT TO THE QUARTER

Subsequent to the quarter end:

• As announced January 15, 2024, Sherritt implemente d an organization-wide restructuring and cost-cutti ng program

following a robust internal review conducted during the second half of 2023 to improve operational per formance and

respond to current market conditions. The changes include:

o consolidated executive oversight over operations i nto a single role and appointed Elvin Saruk as Chie f

Operating Officer;

o streamlined the Metals division to deliver value i n the near-term while ensuring safe and effective operations;

o restructured Technologies to a reduced scale in li ne with a narrower focus to deliver essential suppo rt and

enhancements to internal operations and business de velopment opportunities to expand midstream

processing capacity of critical minerals for the electric vehicle supply chain; and

o reduced the Corporation’s Canadian operations head count by approximately 10%, with annualized employee

cost savings of $13.0 million expected to be realized.

• The Moa JV signed a sales agreement for nickel del iveries in 2024 with a $20 million prepayment expec ted to be

received in early February, improving available liquidity.

• As a result of lower realized commodity prices and lower nickel sales volumes over the second half of 2023, coupled

with an expected lower pricing environment in the n ear term, Sherritt continued its prudent approach t o managing its

liquidity and elected not to pay cash interest due in January 2024 of $3.4 million and added the payment-in-kind interest

to the principal amount owed to noteholders on its 10.75% unsecured PIK option notes (“PIK notes”).

Q4 2023 FINANCIAL HIGHLIGHTS

For the three months ended For the year ended

2023 2022 2023 2022

$ millions, except per share amount December 31 December 31 Change December 31 December 31 Change

Revenue $ 34.8 $ 48.6 (28%) $ 223.3 $ 178.8 25%

Combined revenue (1) 140.5 234.6 (40%) 652.9 834.7 (22%)

(Loss) earnings from operations and joint venture (43.4) (0.1) nm (2) (43.4) 118.7 (137%)

Net (loss) earnings from continuing operations (53.4) (7.3) (632%) (64.3) 63.7 (201%)

Net (loss) earnings for the period (53.4) (7.0) (663%) (64.6) 63.5 (202%)

Adjusted EBITDA (1) (7.0) 35.5 (120%) 46.2 233.1 (80%)

Adjusted net (loss) earnings from continuing operations (27.9) 8.4 (432%) (28.1) 112.7 (125%)

Net (loss) earnings from continuing operations ($ per share) (0.13) (0.02) (550%) (0.16) 0.16 (200%)

Adjusted net (loss) earnings from continuing operations

($ per share) (0.07) 0.02 (450%) (0.07) 0.28 (125%)

Cash (used) provided by continuing operations for operating

activities (18.1) 40.3 (145%) 28.2 90.3 (69%)

Combined free cash flow (1) (39.1) 43.2 (191%) (15.9) 65.1 (124%)

Average exchange rate (CAD/US$) 1.362 1.358 - 1.350 1.301 4%

(1) Non-GAAP financial measures. For additional information see the Non-GAAP and other financial measures section of this press release.

(2) nm = not meaningful

2023 Fourth Quarter Report

Press Release

4 Sherritt International Corporation

2023 2022

$ millions, as at December 31 December 31 Change

Cash and cash equivalents

Canada $ 21.5 $ 20.3 6%

Cuba (1) 96.3 101.7 (5%)

Other 1.3 1.9 (32%)

119.1 123.9 (4%)

Loans and borrowings 355.6 350.9 1%

The Corporation's share of cash and cash equivalents in the Moa Joint Venture,

not included in the above balances: $ 5.9 $ 21.8 (73%)

(1) As at December 31, 2023, $93.9 million of the Corporation’s cash and cash equivalents was held by Energas (December 31, 2022 - $96.7 million).

Cash and cash equivalents as at December 31, 2023 were $119.1 million, down from $120.4 million as at September 30, 2023.

During Q4 2023, Sherritt drew an additional $40.0 m illion on its revolving credit facility of which $1 5.0 million was advanced to

the Moa JV for short-term working capital purposes and received $4.0 million proceeds from operating a ctivities from Fort Site

including the impact of receipts from fertilizer pr e-sales and timing of working capital payments. The se amounts were offset

primarily by payments of $5.5 million for property, plant and equipment, $9.4 million for interest on the 8.5% second lien secured

notes (“Second Lien Notes”), and $4.2 million on re habilitation and closure costs related to legacy Oil and Gas Spain assets.

On a full year basis, cash and cash equivalents as at December 31, 2023 were down slightly from $123.9 million as at December

31, 2022. During 2023, Sherritt received $80.3 million from the sale of cobalt to third parties and $6 4.0 million as a top-up cash

dividend under the Cobalt Swap. In addition, Sherritt drew a net $13.0 million on its revolving credit facility, repaying $17.0 million

related to repurchasing notes in the prior year and advancing $30.0 million to the Moa JV for short-term working capital purposes.

Significant cash payments during the year included $24.9 million for share-based compensation; $18.8 million for interest on the

Second Lien Notes, $20.1 million for property, plant and equipment, $7.8 million for the repurchase of PIK notes at a discount,

and $5.9 million on rehabilitation and closure cost s related to legacy Oil and Gas Spain assets. In ad dition, Energas paid

$14.8 million (33 ⅓ basis) to GNC in the year, in Cuban pesos, in accordance with the Cobalt Swap.

As at December 31, 2023, total available liquidity in Canada, which is composed of cash and cash equiv alents in Canada and

available credit facilities of $41.5 million was $63.0 million compared to $104.2 million as at September 30, 2023 and $74.8 million

as at December 31, 2022.

Subsequent to quarter end, the Moa JV signed a sale s agreement for nickel deliveries in 2024 with a $2 0 million prepayment

expected to be received in early February, improving available liquidity.

Advances to the Moa JV are interest bearing, at the Corporation’s borrowing rates, and are expected to be repaid during the first

half of 2024. Sherritt does not expect to advance f urther amounts to the Moa JV in 2024. Upon repaymen t of the amounts

outstanding by the Moa JV, and subject to the Moa J V’s available liquidity to support operations and e xpected liquidity

requirements, the joint venture will be eligible to commence payment of cobalt dividends pursuant to the Cobalt Swap. At current

spot nickel prices, and given the prioritization of the joint venture to repay its outstanding advance s, the Corporation expects

that under the Cobalt Swap the cobalt dividends ant icipated to commence in the second half the year wi ll not meet the annual

maximum amount in 2024. As previously disclosed and as defined by the agreement, any short fall in the annual minimum

payment amount will be added to the following year.

At the Second Lien Note interest payment date in Oc tober 2023, the Corporation was not required to mak e a mandatory

redemption of Second Lien Notes for the two-quarter period ended June 30, 2023 as it did not meet the minimum liquidity threshold

as defined in the indenture agreement. For the two-quarter period ended December 31, 2023, the Corporation did not have Excess

Cash Flow as defined in the Second Lien Notes inden ture agreement and, therefore, will not be required to make a mandatory

redemption with its April 2024 interest payment.

Sherritt International Corporation 5

REVIEW OF OPERATIONS

Metals

For the three months ended For the year ended

2023 2022 2023 2022

$ millions (Sherritt's share), except as otherwise noted December 31 December 31 Change December 31 December 31 Change

FINANCIAL HIGHLIGHTS

Revenue (1) $ 125.9 $ 223.5 (44%) $ 603.7 $ 795.1 (24%)

Cost of sales (1) 146.6 189.5 (23%) 601.4 587.8 2%

(Loss) earnings from operations (22.0) 30.5 (172%) (2.1) 197.9 (101%)

Adjusted EBITDA (2) (8.7) 45.1 (119%) 53.6 251.8 (79%)

CASH FLOW

Cash provided by continuing operations for operating

activities (1) $ 3.4 $ 81.6 (96%) $ 115.9 $ 171.6 (32%)

Free cash flow (2) (14.2) 57.7 (125%) 58.9 107.4 (45%)

PRODUCTION VOLUMES (tonnes)

Mixed Sulphides 3,514 4,000 (12%) 15,084 16,248 (7%)

Finished Nickel 3,744 4,112 (9%) 14,336 16,134 (11%)

Finished Cobalt 330 423 (22%) 1,438 1,684 (15%)

Fertilizer 61,092 62,254 (2%) 219,707 250,147 (12%)

NICKEL RECOVERY (3) (%) 89% 85% 5% 88% 87% 1%

SALES VOLUMES (tonnes)

Finished Nickel 3,511 4,486 (22%) 12,888 15,879 (19%)

Finished Cobalt 399 386 3% 2,720 1,379 97%

Fertilizer 55,509 61,664 (10%) 170,161 170,427 -

AVERAGE -REFERENCE PRICE (4) (US$)

Nickel (US$ per pound) $ 7.82 $ 11.47 (32%) $ 9.74 $ 11.61 (16%)

Cobalt (US$ per pound) 15.69 23.00 (32%) 16.30 30.75 (47%)

AVERAGE -REALIZED PRICE (2) (CAD)

Nickel ($ per pound) $ 10.87 $ 15.55 (30%) $ 13.36 $ 14.93 (11%)

Cobalt ($ per pound) 17.23 25.72 (33%) 17.47 34.26 (49%)

Fertilizer ($ per tonne) 414.80 647.03 (36%) 548.16 759.91 (28%)

UNIT OPERATING COST (2) (US$)

Nickel - net direct cash cost (US$ per pound) $ 7.87 $ 7.00 12% $ 7.22 $ 5.14 40%

SPENDING ON CAPITAL (2) (CAD)

Sustaining $ 19.0 $ 22.3 (15%) $ 51.3 $ 66.7 (23%)

Growth 2.3 4.4 (48%) 11.4 7.4 54%

$ 21.3 $ 26.7 (20%) $ 62.7 $ 74.1 (15%)

(1) The Financial Highlights, and cash flow amounts for Metals combine the operations of the Moa JV, Fort Site and Metals Marketing. Breakdowns of revenue,

Adjusted EBITDA, and the components of free cash flow (cash provided (used) by continuing operations for operating activities and Property, plant and equipment

expenditures) for each of these operations are included in the Combined Revenue, Adjusted EBITDA and Free cash flow reconciliations, respectively, in the Non-

GAAP and other financial measures section of this press release.

(2) Non-GAAP financial measures. For additional information see the Non-GAAP and other financial measures section of this press release.

(3) The nickel recovery rate measures the amount of finished nickel that is produced compared to the original nickel content of the ore that was mined.

(4) Reference sources: Nickel – London Metal Exchange. Cobalt - Average standard-grade cobalt price published per Argus.

2023 Fourth Quarter Report

Press Release

6 Sherritt International Corporation

Challenging market conditions accelerated in the fo urth quarter 2023 through lower demand and referenc e prices for nickel.

Despite management actions taken to reduce costs and protect margins, unplanned maintenance challenges and lower production

due to lower ore grades and poor quality ore source s available negated these efforts, negatively impac ting operating cost and

margins that ultimately contributed to an adjusted EBITDA (1) of $(8.7) million which also included the impacts o f $2.3 million in

inventory write-downs. During 2023, in addition to the unplanned maintenance to the ammonia plant in t he third and fourth

quarters, the Fort Site experienced higher than normal maintenance costs, in part due to the planned biannual acid plant shutdown,

which identified a larger than anticipated remedial scope of work. This maintenance work has since bee n completed and

production has returned to levels in line with historical performance.

In further response to expected lower pricing commo dity market conditions, subsequent to the year end the Corporation

streamlined its Metals business unit to improve operating margins in the near-term while ensuring safe and effective operations

by reducing senior management costs, operating headcount and non-essential expenditures. Additional operational improvements

are expected to further enhance the performance of Metals going forward. Phase one of the Moa expansio n is complete and

following its ramp-up, is expected to reduce ore haulage distances, lower carbon intensity from mining and increase annual mixed

sulphide precipitate (“MSP”) production of contained nickel and cobalt. As outlined in its 2024 guidance for NDCC (1) of US$5.50

– US$6.00 per pound of nickel sold, the Corporation expects through the implemented changes, a meaningful improvement to be

realized in costs and operating margins going forward.

Finished nickel revenue for the three months and year ended December 31, 2023 was $84.1 million and $379.6 million down from

$153.8 million and $522.8 million, respectively, in the prior year periods primarily as result of lower average-realized prices(1) and

lower sales volumes for nickel in each of the curre nt year periods. Average-realized nickel prices (1) were 30% and 11% lower,

respectively, in the current year periods.

Finished nickel sales volumes for the three months and year ended December 31, 2023 were 3,511 tonnes and 12,888 tonnes

down from 4,486 tonnes and 15,879 tonnes, respectively, in the prior year periods. During Q4 2023, finished nickel sales volumes

were in line with finished nickel production volumes with sales volumes improving from Q3 2023. Finished nickel sales volumes

during the full year 2023 were lower than finished nickel production volumes due to lower demand for nickel from steel mills after

mid-year shutdowns, lower finished metal purchasing in Asia as mixed hydroxide precipitate (“MHP”) and matte intermediate

availability increased and customers delayed purchases to reduce inventories and their holding and financing costs and sought

better prices in a falling price environment. All of this resulted in higher than anticipated inventory build-up at the end of 2023. This

inventory is expected to be reduced over the course of 2024.

Finished cobalt revenue, including cobalt sold by Sherritt under the Cobalt Swap and Sherritt’s 50% share of cobalt sold by the

Moa JV, for the three months and year ended December 31, 2023 was $15.2 million and $104.8 million compared to $22.0 million

and $104.2 million, respectively, in the prior year periods. While sales volumes of 399 tonnes and 2,720 tonnes in the current year

periods were 3% and 97% higher, respectively, revenue was impacted by 33% and 49% lower average-realized prices (1) in the

current year periods, respectively.

Cobalt sales volumes based on Sherritt’s 50% share were 375 tonnes in Q4 2023 compared to 386 tonnes i n Q4 2022 and

1,692 tonnes for the year ended December 31, 2023 compared to 1,379 tonnes for the prior year. Lower sales in Q4 2023 reflected

the impact of lower production. For the full year period, a general improvement in demand in the second and third quarters reflected

increased purchases as consumers took the opportunity to restock inventories as prices stabilized at relative lows in the recent

price cycle. During this period, Sherritt was able to increase its customer base and reduce its inventory to more typical levels.

Fertilizer revenue for the three months and year ended December 31, 2023 was $23.1 million and $93.3 million compared to $39.9

million and $129.5 million, respectively, in the prior year periods. Sales volumes for the three months ended December 31, 2023

were 10% lower than the prior year period due to the unplanned maintenance earlier in the year which resulted in lower ammonia

production and lower fertilizer availability during the fall shipping season. Sales volumes for the fu ll year ended December 31,

2023 were relatively unchanged compared to the prior year. Average-realized prices (1) in the current year periods were 36% and

28% lower compared to the prior year periods, respectively.

Sherritt International Corporation 7

Mixed sulphides production at the Moa JV for the three months and year ended December 31, 2023 was 3,514 tonnes and 15,084

tonnes, down 12% and 7%, respectively, from the prior year periods. In Q4 2023, mixed sulphides production was impacted by

heavy rainfall which required processing lower grade and quality stockpiled materials. Logistical delays in the delivery of purchased

sulphuric acid required during planned sulphuric acid plant maintenance resulted in ore processing reductions at the end of the

third quarter and into the early part of the fourth quarter. As well, for the full year 2023, production was impacted by maintenance

on the ore thickener and hydrogen plant, lower ore grades and ore blending challenges in the first hal f of the year, all of which

have since been resolved.

Finished nickel production for the three months and year ended December 31, 2023 was 3,744 tonnes and 14,336 tonnes, down

from 4,112 tonnes and 16,134 tonnes, respectively, in the prior year periods primarily as a result of lower mixed sulphides feed

availability at the refinery. This feed shortfall was partly offset by the higher third-party feed processed in the fourth quarter.

Finished cobalt production for the three months and year ended December 31, 2023 was 330 tonnes and 1,438 tonnes down from

423 tonnes and 1,684 tonnes, respectively, in the prior year periods as a result of lower mixed sulphides feed availability at the

refinery.

Full year 2023 finished nickel and finished cobalt production were slightly below their respective guidance (2) ranges for the year.

Fertilizer production for the three months and year ended December 31, 2023 of 61,092 tonnes and 219,707 tonnes was 2% lower

and 12% lower, respectively, compared to prior year periods in line with lower metals production and t he impact of reduced

ammonia plant availability resulting from unplanned maintenance during the current year. Ammonia production returned to normal

in Q4.

Mining, processing and refining (“MPR”) costs per pound of nickel sold (“MPR/lb”), which includes Sherritt’s share of cost of Cobalt

Swap and Moa JV cobalt sold, for the three months ended December 31, 2023 was down 16% compared to Q4 2022 as a result

of lower input commodity prices, including a 56% decrease in global sulphur prices, a 45% decrease natural gas prices, a 13%

decrease in diesel prices, and a 7% decrease in fuel oil prices and the increased ratio of third-party feed to Moa mine feed, partly

offset by higher maintenance costs and lower nickel production and sales volumes in the current year period. For the year ended

December 31, 2023, MPR/lb was 4% higher than in the prior year as a result of lower nickel production and sales volumes in the

current year, higher maintenance costs, and the cost associated with the higher cobalt sales volume, partly offset by lower input

commodity prices. For the year ended December 31, 2023, global sulphur, natural gas, diesel and fuel oil prices decreased 49%,

46% and 3% and 14% respectively.

NDCC(1) per pound of nickel sold for the three months ended December 31, 2023 increased to US$7.87/lb from US$7.00/lb in the

prior year as lower MPR/lb were offset by higher third-party feed costs and lower fertilizer and cobalt by-product credits(3). Higher

MPR/lb for the year ended December 31, 2023, as dis cussed above, coupled with lower fertilizer and cobalt by-product credits

resulted in a higher NDCC (1) of US$7.22/lb compared to US$5.14/lb for the prior year. Lower net fertilizer by-product credits in

both current year periods reflected lower production and sales, lower realized prices, as well as higher maintenance costs. In both

current year periods, NDCC (1) reflected the impact of lower nickel sales volumes . Annual NDCC per pound of nickel sold was

within the guidance (2) range for the year.

Sustaining spending on capital (1) for the three months and year ended December 31, 2 023 was $19.0 million and $51.3 million,

compared to $22.3 million and $66.7 million, respectively, in the prior year periods primarily due to timing of planned spending at

both the Moa JV and Fort Site. Sherritt took a prudent approach and reduced its sustaining spending on capital (1) guidance (2) in

Q3 2023 to conserve liquidity in response to the cu rrent market conditions. Annual sustaining spending(1) on capital was in line

with guidance (2) for the year.

Growth spending on capital (1) for the three months and year ended December 31, 2 023 was $2.3 million and $11.4 million,

compared to $4.4 million and $7.4 million, respectively, in the prior year periods, most of which was related to spending on the

SPP and Sixth Leach Train as part of the Moa JV expansion program in each of the current year periods. Annual growth spending

on capital was below guidance (2) for the year and related to the timing of spending for non-critical path items. The project timing

and overall budget remains unchanged.

In Q1 2023, the Moa JV released its National Instru ment 43-101 Technical Report which indicates that t he current reserves

estimates, without the current expansion impact, are sufficient to extend the life of mine 14 years to 2048.

(1) Non-GAAP financial measures. For additional information see the Non-GAAP and other financial measures section of this press release.

(2) “Guidance” refers to 2023 guidance as most recently disclosed in the Corporation’s Management Discussion and Analysis for the three and nine months ended

September 30, 2023; for additional information see the Outlook section.

(3) Cobalt by-product credits include Sherritt’s share of cobalt revenue per pound of nickel sold only.

2023 Fourth Quarter Report

Press Release

8 Sherritt International Corporation

Moa JV expansion program update

The Moa JV expansion program was specifically designed to minimize the risks of capital overruns and project delays which were

anticipated following the COVID-19 pandemic. This low cost and low capital intensity two-phase expansion program remains on

budget and on schedule. Phase one of the expansion, the SPP, is expected to reduce ore haulage distanc es, lower carbon

intensity from mining and increase annual MSP production of contained nickel and cobalt through increased throughput over the

mine’s long life. With completion of phase two of t he expansion, the Processing Plant, annual MSP prod uction is targeted to

increase by 6,500 tonnes of contained nickel and cobalt (100% basis) 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 fee ds and increasing overall

finished nickel and cobalt production.

The Moa JV continued to advance the expansion program at the mine site. Progress included:

SPP:

• Construction of the SPP was completed under budget ; commissioning and capacity testing is ongoing, and in January

2024 the SPP began processing ore at design capacity.

Processing Plant:

• Civil construction and structural erection is ongo ing on those areas not completed in the prior expansion.

• Some of the long-lead items will be delivered in Q 1 2024 for the Sixth Leah Train which will allow mechanical construction

to commence in Q2 2024; and

• engineering for the Fifth Sulphide Precipitation T rain has been completed and ordering of equipment and materials will

commence in 2024.

• In response to the current lower nickel price envi ronment, the joint venture optimized the timing of certain capital spending

items shifting some phase two spending to beyond 2024. This deferral is not expected to impact the timing of the ramp

up of MSP production from the expansion.

The overall timing and budget to reach target production remains unchanged and is on schedule for an expected end of year 2024

completion with commissioning and ramp up in 2025.