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Sherritt Reports Fourth Quarter and Full Year 2025 Results; Provides 2026 Guidance

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 2025 Results;

Provides 2026 Guidance

TORONTO – February 10, 2026 – 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, 2025 and provided its 2026 guidance. All

amounts are in Canadian dollars unless otherwise noted.

Dr. Peter Hancock, Interim Chief Executive Officer of Sherritt commented, “Following recent changes to management and the

Board, Sherritt is sharpening its focus on maximizing the performance and potential of the Moa Joint Venture, particularly through

optimizing mining operations. Our comprehensive operational review of the Moa mine identified key improvement opportunities,

and we are taking decisive action to address them through targeted investments in equipment, expertise, and process

optimization.”

Dr. Hancock continued: “We are implementing a multi -faceted turnaround plan that includes new mining equipment, additional

technical expertise, and debottlenecking projects to improve efficiency and reliability. While ramping up production of mixed

sulphides will take time, we are confident this plan will support increased output utilizing our recently completed expansion

projects and unlock significant value over the mine’s long life.”

In addition, Sherritt announces that John Ewing has stepped down from its board of directors (the “Board”) effective today in

order to dedicate his full attention to his role as Chief Investment Officer of Ewing Morris & Co. Investment Partners.

Mr. Ewing commented, “It has been a privilege to serve on Sherritt’s Board during an important period of transition and renewal.

I’m pleased with how the Board has been strengthened and I have full confidence in Dr. Peter Hancock as Interim Chief Executive

Officer and in the leadership team’s ability to execute Sherritt’s strategy going forward. Ewing Morris remains an engaged

shareholder, and we look forward to what the future holds for the company.”

Brian Imrie, Chair of the Board commented, “I would like to extend my sincere appreciation to John for his valuable contributions

to the Board and look forward to our continued engagement with him in his capacity as a valued shareholder.”

FOURTH QUARTER AND FULL YEAR 2025 RESULTS AND SELECTED DEVELOPMENTS (1)

Operational Performance

• Finished nickel and cobalt production at the Moa Joint Venture (“Moa JV”) in Q4 2025 was 3,816 tonnes and

424 tonnes, respectively, (Sherritt’s share(1)). Full year 2025 production reached 25,240 tonnes of nickel and

2,728 tonnes of cobalt (100% basis) both within revised annual guidance ranges(2).

• Finished nickel and cobalt sales in Q4 2025 were 3,710 tonnes and 437 tonnes, respectively. Full year 2025 sales

totaled 13,145 tonnes and 1,535 tonnes, respectively.

• Net direct cash cost (“NDCC”)(3) was US$6.01/lb in Q4 2025. Full year 2025 NDCC(3) of US$5.96/lb was within the

original guidance range, benefitting from higher cobalt by-product credits and ongoing cost optimization initiatives.

• Electricity production reached 210 GWh in Q4 2025. Full year 2025 production totaled 799 GWh, largely in line with

the annual guidance range of 800 GWh to 850 GWh. The Boca de Jaruco facility operated in frequency control in

December at the request of Unión Eléctrica (“UNE”) which had not been factored into guidance. Energas was fully

compensated for this reduction.

• Electricity unit operating cost(3) was $23.48/MWh in Q4 2025. Full year 2025 unit operating cost(3) of $23.33/MWh

was at the low end of the annual guidance range.

Financial Performance

• Net loss from continuing operations was $15.7 million, or $(0.03) per share in Q4 2025 and $65.4 million, or

$(0.14) per share for the full year 2025.

2025 Fourth Quarter Report

Press Release

2 Sherritt International Corporation

• Adjusted net loss from continuing operations(3) was $13.9 million or $(0.03) per share in Q4 2025 and $77.2 million

or $(0.17) per share for the full year. Q4 2025, adjusted net loss from continuing operations primarily excludes foreign

exchange and net revaluation gains and losses and the $3.5 million loss from operations of Sherritt’s Oil and Gas

division. Full year 2025, adjusted net loss from continuing operations primarily excludes a $32.4 million gain on debt

and equity transactions (“Debt and Equity Transactions”) and $11.7 million of net revaluation gains and losses partially

offset by the $22.0 million loss from Oil and Gas division operations (primarily due to updates to contractually obligated

environmental rehabilitation costs on legacy assets in Spain).

• Adjusted EBITDA(3) was $(1.5) million in Q4 2025 and $7.1 million for the full year 2025.

• Available liquidity in Canada as of December 31, 2025 was $43.7 million.

Strategic and Organizational Developments

• Power division dividends in Canada from Energas were $7.8 million in Q4 2025 bringing full year 2025 dividends to

$26.0 million – double the $13.0 million received in 2024 and in line with prior disclosure.

• Cost reduction initiatives were implemented in Q3 2025, which included a further workforce reduction with a focus

on non-operating roles across Canadian operations. The cost reduction initiatives are expected to deliver approximately

$20.0 million in annual savings (100% basis) and are in addition to the $17.0 million in annual savings (100% basis)

achieved through the 2024 initiatives.

• Debt restructuring completed in April 2025 consolidated the Corporation’s debt, extended the maturity to November

2031, reduced debt obligations by $68.0 million(4) and decreased annual interest expense by approximately $3.0 million.

• Board and leadership transition: In November 2025, Brian Imrie was appointed as independent director and Chair

of the Board, bringing extensive leadership, capital markets and mining-sector experience. In December, the Board

also welcomed Brett Richards, an experienced mining executive with more than 37 years of industry experience, as an

independent director. Dr. Peter Hancock, a seasoned mining industry executive with more than 35 years of experience

that includes overseeing nickel mining operations, was appointed Interim Chief Executive Officer. Dr. Hancock

previously served as an independent director since November 2021 and Chair of the Reserves, Operations and Capital

Sustainability Committee since March 2022. The Board has launched a comprehensive search for a permanent Chief

Executive Officer, which will include consultation with shareholders and other stakeholders.

(1) References to operational and financial metrics in this press release, unless otherwise indicated, are to “Sherritt’s share” which 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 33⅓% interest in Energas. References to Corporate and Other and Oil and Gas includes the Corporation’s 100% interest in these

businesses. Corporate and Other refers to the Corporate head office and growth and market development support. Fort Site refers to the Corporation’s 100% interest

in the utility and fertilizer operations.

(2) Guidance refers to 2025 guidance as most recently updated and disclosed in the Corporation’s Management Discussion and Analysis for the three and nine months

ended September 30, 2025. See the Outlook section for more information.

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

(4) Principal amount of Second Lien Notes and PIK Notes at the transaction date and the premium required to be paid on maturity of the Second Lien Notes in November

2026, net of the principal amount of Amended Senior Secured Notes issued. See the Capital Resources section of the Corporation’s Management Discussion and

Analysis for the year ended December 31, 2025 (“MD&A”) for details.

Sherritt International Corporation 3

OPERATIONAL UPDATE AND 2026 GUIDANCE

Operational update

In early 2026 Sherritt and its joint venture partner completed an operational review of the Moa mine, establishing the foundation

for an actionable turnaround plan aimed at stabilizing operations and restoring mixed sulphides production to pre -2025 levels.

The review identified key opportunities for improvem ent, including optimizing mining operations to increase production rates,

enhancing workforce stability and technical expertise, and reducing maintenance downtime at the Moa processing facility.

To address these priorities, Sherritt has initiated a comprehensive turnaround plan that includes investing in additional min ing

equipment, deploying experienced technical personnel, a revised mining plan and allocating resources to improve operational

performance and maintenance efficiency. Sherritt is also advancing several debottlenecking initiatives to enhance production

efficiency. Sherritt’s share of the 2026 turnaround investments is included in its spending on capital(1) guidance.

As these initiatives progress through 2026, Sherritt expects mixed sulphides production to recover steadily, reaching pre -2025

levels by year-end. Following the completion of the operational turnaround, Sherritt will focus on ramping up production to realize

the full benefits of its expansion program.

2026 Guidance

Metals

• Finished nickel and cobalt production are expected to be 26,000 to 28,000 tonnes (100% basis) and 2,750 to 2,850

tonnes (100% basis), respectively. Nickel production is up from 2025 as a result of higher mixed sulphides production

which is expected to be 30,000 to 32,000 tonnes (100% basis) of contained nickel and cobalt weighted to the second

half of the year as the operational turnaround plan takes effect.

• NDCC(1) is expected to be US$5.75 to US$6.25 per pound of nickel sold, consistent with 2025 levels benefitting from

higher expected production and sales volumes, ongoing cost optimization initiatives, and higher cobalt b y-product

credits, partially offset by higher sulphur prices. NDCC(1) guidance for 202 6 is based on a forecast cobalt reference

price of US$23.50 per pound and forecast sulphur price of US$439.00 per tonne including freight and handling.

• Sustaining spending on capital(1):

o Expected to be $35.0 to $40.0 million (Moa JV 50% basis, Fort Site 100% basis), including additional mining

equipment and refurbishment of various equipment as part of the operational turnaround plan at Moa.

o Tailings facility – expected to be $25.0 to $30.0 million (50% basis) related to the Moa JV’s tailings

management project which incorporates savings and deferred spending to 2027 through design optimization,

improved material sourcing, and strategic procurement, while maintaining the expected date for commencing

operations at year-end 2026.

• Growth spending on capital(1):

o Improvement debottlenecking projects – expected to be $2.5 to $5.0 million (50% basis) which includes

projects to enhance processing performance at Moa so the full benefit of the expansion program can be

realized.

Efforts are underway to finance the Metals division’s capital requirements.

Power

• Electricity production is expected to be 825 to 875 GWh (33⅓% basis), reflecting expectations that the V aradero

facility will operate in frequency control for the majority of 2026.

• Electricity unit operating cost (1) is expected to be $27.25 to $28.75 per MWh slightly above 2025 levels due to

planned maintenance activities weighted toward the first half of the year.

• Spending on capital(1) is expected to be $3.0 million (33⅓% basis).

This guidance is based on current expectations, assumptions and projections about future events, including commodity and

product prices and demand, the ability to successfully source required input commodities, operational performance, and other

factors. Refer to the Forward-Looking Statements for further information.

2025 Fourth Quarter Report

Press Release

4 Sherritt International Corporation

Dividends and distributions

Based on 2026 guidance estimates for production volumes, unit operating costs (1) and spending on capital (1) as well as

consensus 2026 prices for nickel and cobalt:

• Sherritt does not expect to receive any cash or cobalt distributions under the Cobalt Swap agreement. As defined by

the agreement, any shortfall in the annual minimum payment amount will be added to the following year.

• Power dividends in Canada from Energas are expected to be $20.0 million to $25.0 million.

Refer to the risks related to Sherritt’s corporate structure in the Corporation’s 2024 Annual Information Form for further

information on risks related to distributions from the Moa JV and dividends in Canada from Energas.

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

DEVELOPMENTS SUBSEQUENT TO THE QUARTER

Organizational restructuring and cost optimization

Consistent with the Corporation’s strategic focus on core operations and cost discipline, Sherritt eliminated the position of Chief

Commercial Officer in early 2026. As part of ongoing cost optimization initiatives, Sherritt’s executive management team has

been streamlined from seven members at the beginning of 2024 to four, optimizing the organization for operational focus and

efficiency.

Nickel put options

As part of its disciplined risk management approach, Sherritt purchased put options on 3,750 tonnes of nickel, or 625 tonnes per

month, at an exercise price of US$7.48/lb (US$16,500/tonne) at a cost of $2.4 million for the six-month period from February 1,

2026 to July 31, 2026. Settlements are received in cash monthly based on the average monthly nickel price on the London Metal

Exchange. The put options provide Sherritt with full exposure to upward changes in nickel prices, while protecting against

downward changes during periods of high volatility by providing a minimum price of US$7.48/lb on a portion of nickel production

from the Moa JV during the six-month period.

Geopolitical update

In early 2026, Venezuela ceased oil exports to Cuba as a result of recent geopolitical turmoil in the country. Venezuela has

historically been a major supplier of oil to Cuba, and this supply disruption may exacerbate Cuba’s existing economic challenges.

In addition, on January 29, 2026, the U.S. government issued an Executive Order declaring a national emergency with respect

to the government of Cuba and authorized the imposition of tariffs on countries that supply oil to Cuba, which may further

heighten the risk of oil supply disruption to Cuba. The Corporation continues to monitor geopolitical and regulatory developments

and to engage with its Cuban joint venture partner as appropriate.

Board update

Sherritt announces that John Ewing has stepped down from the Board effective today in order to dedicate his full attention to his

role as Chief Investment Officer of Ewing Morris & Co. Investment Partners.

Sherritt International Corporation 5

Q4 2025 FINANCIAL HIGHLIGHTS

For the three months ended For the year ended

2025 2024 2025 2024

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

Revenue $ 55.5 $ 45.7 21% $ 177.3 $ 158.8 12%

Combined revenue(1) 163.2 160.3 2% 532.9 577.6 (8%)

Loss from operations and joint venture (10.7) (16.9) 37% (74.5) (43.5) (71%)

Net loss from continuing operations (15.7) (22.5) 30% (65.4) (73.1) 11%

Net loss for the period (15.8) (22.9) 31% (65.7) (72.8) 10%

Adjusted EBITDA(1) (1.5) 14.4 (110%) 7.1 32.4 (78%)

Adjusted loss from continuing operations(1) (13.9) (10.2) (36%) (77.2) (56.3) (37%)

Net loss from continuing operations ($ per share) (0.03) (0.06) 50% (0.14) (0.18) 22%

Adjusted loss from continuing operations ($ per share)(1) (0.03) (0.03) - (0.17) (0.14) (21%)

Cash provided (used) by continuing operations for operating

activities 12.1 (21.5) 156% 21.2 (25.9) 182%

Combined free cash flow(1) 7.5 (20.2) 137% (20.3) (19.2) (6%)

Average exchange rate (CAD/US$) 1.395 1.398 - 1.398 1.370 2%

2025 2024

$ millions, as at December 31 December 31 Change

Cash and cash equivalents

Canada $ 13.4 $ 32.1 (58%)

Cuba(2) 109.4 113.0 (3%)

Other 2.1 0.6 250%

124.9 145.7 (14%)

Loans and borrowings 316.0 372.5 (15%)

The Corporation's share of cash and cash equivalents in the Moa Joint Venture, not

included in the above balances: $ 12.8 $ 5.7 124%

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

(2) As at December 31, 2025, $103.3 million of the Corporation’s cash and cash equivalents was held by Energas (December 31, 2024 - $111.4 million).

Cash and cash equivalents were $124.9 million as at December 31, 2025 compared to $120.2 million at September 30, 2025

and $145.7 million at December 31, 2024 . As at December 31, 2025, total available liquidity in Canada was $ 43.7 million,

composed of cash and cash equivalents in Canada of $13.4 million and available credit facilities of $30.3 million.

During the quarter, significant cash inflows included $7.8 million of dividends in Canada from Energas and $12.1 million cash

provided by continuing operations primarily reflecting timing of working capital receipts and payments , including $8.2 million of

fertilizer spring season pre-buys at Fort Site and $12.3 million payment of interest on the Amended Senior Secured Notes. In

addition, Sherritt had $5.8 million of expenditures on property, plant and equipment.

During the year, significant cash inflows included $26.0 million of dividends in Canada from Energas and $21.2 million cash

provided by continuing operations primarily reflecting timing of working capital receipts and payments , including $6.2 million of

proceeds on the sale of cobalt it received under the Cobalt Swap in 2024 offset by $21.0 million in payments of interest on the

Second Lien and Amended Senior Secured Notes and Sherritt paid $12.1 million on contractually obligated rehabilitation and

closure costs related to legacy Oil and Gas assets in Spain. In addition, Sherritt had $16.0 million of expenditures on property,

plant and equipment and $15.9 million of transaction costs related to the Debt and Equity Transactions.

As at December 31, 2025, the Corporation was in compliance with all its debt covenants.

2025 Fourth Quarter Report

Press Release

6 Sherritt International Corporation

REVIEW OF OPERATIONS

Metals

For the three months ended For the year ended

2025 2024 2025 2024

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

FINANCIAL HIGHLIGHTS(1)

Revenue $ 149.1 $ 148.3 1% $ 481.6 $ 526.6 (9%)

Cost of sales 165.5 146.6 13% 521.5 532.3 (2%)

(Loss) earnings from operations (18.0) (1.0) nm(3) (48.4) (18.5) (162%)

Adjusted EBITDA(2) (0.5) 14.6 (103%) 11.3 40.0 (72%)

CASH FLOW(1)

Cash provided by continuing operations for operating

activities(2) $ 20.9 $ 5.9 254% $ 53.6 $ 93.1 (42%)

Free cash flow(2) 7.2 (0.3) nm(3) 7.1 59.1 (88%)

PRODUCTION VOLUMES (tonnes)

Mixed sulphides ("MSP")(4) 2,535 3,552 (29%) 12,650 15,847 (20%)

Finished nickel 3,816 3,853 (1%) 12,620 15,166 (17%)

Finished cobalt 424 465 (9%) 1,364 1,603 (15%)

Fertilizer 57,486 67,648 (15%) 227,766 250,272 (9%)

NICKEL RECOVERY(5) (%) 82% 84% (2%) 83% 86% (3%)

SALES VOLUMES (tonnes)

Finished nickel 3,710 4,326 (14%) 13,145 15,678 (16%)

Finished cobalt 437 465 (6%) 1,535 1,638 (6%)

Fertilizer 61,135 63,299 (3%) 166,817 179,135 (7%)

AVERAGE-REFERENCE PRICE(6) (US$ per pound)

Nickel $ 6.75 $ 7.27 (7%) $ 6.88 $ 7.63 (10%)

Cobalt 23.10 11.59 99% 17.69 12.77 39%

AVERAGE-REALIZED PRICE(2) (CAD)

Nickel ($ per pound) $ 9.51 $ 9.98 (5%) $ 9.63 $ 10.30 (7%)

Cobalt ($ per pound) 25.26 12.30 105% 18.80 13.30 41%

Fertilizer ($ per tonne) 553.68 502.93 10% 565.02 503.19 12%

UNIT OPERATING COST(2) (US$)

Nickel - net direct cash cost (US$ per pound) $ 6.01 $ 5.44 10% $ 5.96 $ 5.94 -

SPENDING ON CAPITAL(2)(CAD)

Sustaining

Moa JV (50% basis), Fort Site (100% basis) $ 5.9 $ 1.4 321% $ 27.2 $ 15.2 79%

Moa JV - Tailings facility (50% basis) 7.3 4.6 59% 24.3 13.1 85%

Growth - Moa JV (50% basis) 1.1 5.3 (79%) 7.4 11.4 (35%)

$ 14.3 $ 11.3 27% $ 58.9 $ 39.7 48%

(1) The amounts included in the Financial Highlights, and cash flow sections for Metals above include the combined results 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) Not meaningful (“nm”).

(4) Mixed sulphides = mixed sulphide precipitate (MSP).

(5) 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.

(6) Reference sources: Nickel – London Metal Exchange (“LME”). Cobalt - Average chemical-grade cobalt price published per Argus.

Sherritt International Corporation 7

For the three months ended December 31, 2025

Revenue

Metals revenue was $149.1 million compared to $148.3 million in the prior year period.

Nickel revenue was $77.8 million compared to $95.3 million in the prior year period. Nickel revenue was lower due to lower sales

volume and a lower average-realized price(1) of nickel. Sales volume was 3,710 tonnes compared to 4,326 tonnes primarily due

to lower finished production outlined below. The average-realized price(1) of nickel was $9.51/lb compared to $9.98/lb in the prior

year period.

Cobalt revenue was $24.3 million compared to $12.6 million in the prior year period. Cobalt revenue was higher as the higher

average-realized price(1) of cobalt more than offset the lower sales volume. Sales volume was 437 tonnes compared to 465

tonnes in the prior year period primarily due to lower finished production outlined below. The average-realized price(1) of cobalt

was $25.26/lb compared to $12.30/lb in the prior year period with the 105% increase primarily due to the Democratic Republic

of the Congo’s cobalt export ban implemented in February 2025 and replaced by the quota system which began in October 2025

restricting global supply.

Fertilizer revenue was $33.9 million compared to $31.8 million in the prior year period. Fertilizer revenue was higher due to the

higher average-realized price(1) of fertilizers which more than offset lower sales volume. The average-realized price(1) of fertilizers

was $553.68/tonne compared to $502.93/tonne the prior year period while sales volume of 61,135 tonnes compared to 63,299

tonnes consistent with lower metals production.

In addition, Metals had higher sulphuric acid revenue compared to the prior year as a result of higher sales volume and prices.

Production

Mixed sulphides production at the Moa JV was 2,535 tonnes of contained nickel and cobalt compared to 3,552 tonnes in the

prior year period. Lower production was primarily due to below-plan mined ore volume, lower leach train availability, a delay in

fuel oil procurement, national grid power outages and periods of reduced operating rates following Hurricane Melissa.

The continuation of lower-than-expected production of mixed sulphides at Moa impacted feed availability at the refinery in the

quarter. Sherritt’s share of finished nickel and cobalt production of 3,816 tonnes and 424 tonnes, respectively, was only

marginally lower compared to 3,853 tonnes and 465 tonnes in the prior year period as the refinery drew down its MSP inventory

from Q3 2025. Sherritt did not acquire additional third-party feed given high payabilities in the intermediate market.

Fertilizer production of 57,486 tonnes was lower compared to 67,648 tonnes in the prior year period primarily due to the planned

biennial ammonia plant turnaround.

NDCC(1)

NDCC(1) per pound of nickel sold was US$6.01/lb compared to US$5.44/lb in the prior year period.

MPR/lb was higher primarily as a result of higher input commodity prices driven by sulphur and natural gas prices which were

90% and 71% higher, respectively, compared to Q4 2024. Fuel oil and diesel prices were relatively unchanged in the current

year period. Higher MPR/lb was also, in part, due to lower nickel sales volume compared to the prior year period. MPR/lb was

positively impacted by the benefits from ongoing cost optimization initiatives. Higher MPR/lb was partly offset by lower third-

party feed costs.

Cobalt by-product credits were higher primarily as a result of the 105% improvement in average-realized cobalt price(1) which

offset lower cobalt sales volume. Fertilizer net by-product credits were lower as marginally higher fertilizer revenue was more

than offset by higher production costs primarily due to higher natural gas prices and higher planned maintenance.

Spending on capital(1)

Sustaining spending on capital of $5.9 million was higher compared to $1.4 million in the prior year period.

Sustaining spending on capital related to the tailings facility was $7.3 million compared to $4.6 million in the prior year period.

Growth spending on capital was $1.1 million compared to $5.3 million in the prior year period as final spending on the Moa JV

expansion program was completed during the quarter.

2025 Fourth Quarter Report

Press Release

8 Sherritt International Corporation

For the year ended December 31, 2025

Revenue

Metals revenue was $481.6 million compared to $526.6 million in the prior year.

Nickel revenue was $279.0 million compared to $355.9 million in the prior year. Nickel revenue was lower due to lower sales

volume and a lower average-realized price(1) of nickel. Sales volume was 13,145 tonnes compared to 15,678 tonnes primarily

due to lower finished production outlined below. The average-realized price(1) of nickel was $9.63/lb compared to $10.30/lb in

the prior year.

Cobalt revenue was $63.6 million compared to $48.0 million in the prior year. Cobalt revenue was higher as the higher average-

realized price(1) of cobalt more than offset the lower sales volume. Sales volume was 1,535 tonnes compared to 1,638 tonnes

in the prior year primarily due to lower finished production outlined below. The average-realized price(1) of cobalt of $18.80/lb

was 41% higher compared to $13.30/lb in the prior year.

Fertilizer revenue was $94.3 million compared to $90.1 million in the prior year. Fertilizer revenue was higher due to a higher

average-realized price(1) of fertilizers which more than offset lower sales volume. The average-realized price(1) of fertilizers was

$565.02/tonne compared to $503.19/tonne in the prior year while sales volume was 166,817 tonnes compared to 179,135 tonnes

consistent with lower metals production.

In addition, Metals had higher sulphuric acid revenue compared to the prior year as a result of higher sales volume and prices.

Production

Mixed sulphides production at the Moa JV was 12,650 tonnes of contained nickel and cobalt compared to 15,847 tonnes in the

prior year. Lower production was primarily due to below-plan mined ore volume, unplanned maintenance of the processing

facilities in Moa and the ongoing challenging economic conditions and operating environment in Cuba.

In 2025, continued lower-than-expected production of mixed sulphides at Moa impacted feed availability at the refinery. Sherritt’s

share of finished nickel and cobalt production was 12,620 tonnes and 1,364 tonnes, respectively, compared to 15,166 tonnes

and 1,603 tonnes in the prior year. As well, primarily in the second half of 2025, Sherritt did not acquire additional third-party

feed. Finished nickel and cobalt production were at the lower ends of their revised 2025 guidance ranges.

Fertilizer production of 227,766 tonnes was lower compared to 250,272 tonnes in the prior year primarily due to lower metals

production and the planned biennial ammonia plant turnaround.

NDCC(1)

NDCC(1) per pound of nickel sold was US$5.96/lb compared to US$5.94/lb in the prior year. NDCC(1) was within the guidance

range originally disclosed at the start of the year.

MPR/lb was higher, driven primarily by higher input commodity prices and the impact of lower nickel sales volume on per unit

cost. During the year, sulphur and natural gas prices were 54% and 29% higher, respectively, compared to 2024. Fuel oil and

diesel prices were slightly lower in the current year. MPR/lb also benefitted from ongoing cost optimization initiatives.

Cobalt by-product credits were higher primarily as a result of the 41% higher average-realized price(1) of cobalt which offset

lower cobalt sales volume.

Spending on capital(1)

Sustaining spending on capital was $27.2 million compared to $15.2 million in the prior year with higher spending in 2025 partially

attributable to higher mining equipment replacement costs to improve mining operations. Sustaining spending on capital for the

year however was lower than revised guidance as Sherritt continued to prudently manage capital spending in light of low nickel

prices during 2025.

Sustaining spending on capital related to the tailings facility was $24.3 million compared to $13.1 million in the prior year and

was lower than revised guidance as the joint venture delayed non-essential spending in an effort to manage liquidity.

Expenditures in 2025 included costs associated with the construction of the embankments and materials and supplies required

for the tailings pipelines. This prudent approach to managing liquidity, design optimization, improved material sourcing, and

strategic procurement has deferred some spending to 2027 which is not expected to affect commencement of operations by the

end of 2026.