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ATHA Energy Announces Proposed Acquisition of 92 Energy and Latitude Uranium and Concurrent $14 Million Financing to Create Leading Uranium Exploration Company

Financings

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UNITED STATES.

ATHA ENERGY ANNOUNCES PROPOSED ACQUISITION OF 92 ENERGY AND LATITUDE URANIUM AND

CONCURRENT $14 MILLION FINANCING TO CREATE LEADING URANIUM EXPLORATION COMPANY

Vancouver, British Columbia, December 7, 2023 – ATHA Energy Corp. (CSE: SASK) (FRA: X5U) (OTCQB:

SASKF) (“ATHA”) is pleased to announce that it has: (i) entered into a definitive arrangement agreement

(the “Latitude Arrangement Agreement”) with Latitude Uranium Inc. (CSE: LUR) (“Latitude”) pursuant to

which ATHA proposes to acquire all of the issued and outstanding common shares of Latitude (the

“Latitude Shares”) by way of a court-approved plan of arrangement under the Business Corporations Act

(Ontario) (the “Latitude Arrangement”); and (ii) entered into a binding scheme implementation deed (the

“92E SID”) with 92 Energy Limited (ASX: 92E) (“92E”) pursuant to which ATHA proposes to acquire all of

the issued and outstanding fully paid ordinary shares of 92E (the “92E Shares”) by way of a scheme of

arrangement pursuant to Part 5.1 of the Australian Corporations Act 2001 (Cth) (the “92E Scheme”, and

together with the Latitude Arrangement, the “Transactions”). ATHA further proposes to complete one or

more financings on terms further described below to raise up to approximately C$14 million in connection

with the Transactions (the “Concurrent Financing”).

Copies of each of the Latitude Arrangement Agreement and the 92E SID will be available on ATHA’s

SEDAR+ profile at www.sedarplus.ca.

Strategic Rationale for the Transactions

• Largest Exploration Portfolio in Canada: The combined company is expected to provide

shareholders with exposure to 7.1 million acres of exploration acreage spread across Canada’ s

top three uranium jurisdictions, representing the largest exploration portfolio s in some of the

highest-grade uranium districts in the world.

• Institutional Participation: Significantly larger market capitalization of the combined company is

expected to improve liquidity and attract increased institutional investor interest, as

demonstrated by IsoEnergy and Mega Uranium’s support for the Transactions as a lead investor

in the Concurrent Financing.

• Historical Resources with Expansion Potential : The Company will hold two projects with

significant expansion potential with historical mineral resource estimates of:

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o 2.8 million tons at 0.69% U3O8 containing 43.3 million lbs of U3O8 Inferred at the Angilak

Deposit in Nunavut1; and

o 14.7 million tons at 0.03% U 3O8 containing 5.2 million lbs of U 3O8 Indicated and 28.3

million tons at 0.03% U3O8 containing 4.4 million lbs of U3O8 Inferred at Moran Lake2 and

5.1 million tons at 0.04% U 3O8 containing 4.9 million lbs of U 3O8 Inferred at Anna Lake 3,

both in the Central Mineral Belt (“CMB”) of Labrador.

• Provides Exposure to a Recent Discovery Along a Mineralized Trend: The Gemini Discovery in

the Athabasca Basin is a high -grade, basement hosted discovery along a mineralized trend with

tremendous potential for additional discovery along an underexplored corridor.

• Robust Pipeline of Exploration Catalysts: The planned 2024 exploration program is expected to

include: post -discovery corridor expansion geophysics and drilling, greenfield exploration

programs, and results from NexGen Energy ’s summer 2023 drilling program on areas including

ATHA’s 10% carried interest, which constitutes NexGen Energy ’s largest exploration program

since the discovery of the Arrow Deposit.

• Strong Balance Sheet to Execute on Growth Initiatives: With no debt and a forecast cash balance

of over C$55 million on completion of the Transactions and assuming completion of best efforts

Concurrent Financing, the Company’s exploration activities are expected to be fully funded well

into 2025.

• Exceptional Leadership Team: The amalgamated board and management have decades of

experience, with the demonstrated track record in all facets of uranium exploration, development

operations, and capital formation needed to drive growth in uranium resource and build

shareholder value.

Troy Boisjoli, Chief Executive Officer of ATHA, commented: “ We are thrilled for ATHA to have such an

incredible opportunity to create Canada’s premier exploration company during a period where the world’s

increasing adoption of nuclear energy is calling for new supplies of uranium. By combining highly

complimentary exploration assets from across the exploration risk curve in top -tier Canadian mining

jurisdictions, we believe the combined entity will own one of the most complete portfolios of uranium

assets in the entire sector and are thrilled to be able to leverage the combined team’s technical and

financial resources to maximize the value of this opportunity.”

Siobahn Lancaster, Chief Executive Officer of 92E, commented: “This merger helps realize the true value

of 92E assets, while combining three excellent teams that have the resources to pursue uranium

exploration at an unprecedented scale. Our shareholders will be given the opportunity to be part of the

premier Canadian uranium explorer with outstanding growth potential underpinned by a significant

discovery, immense exploration upside, robust funding, highly regarded management, and extensive local

contact network."

1-3 This estimate is considered to be a “historical estimate” under National Instrument 43-101 – Standards of Disclosure for Mineral Projects (“NI

43-101”) and is not considered by any of ATHA, Latitude or 92E to be current. See below for further details regarding the historical mineral

resource estimates.

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John Jentz, Chief Executive Officer of Latitude, commented: “ We are very excited to be part of such a

transformative transaction to create an unparalleled uranium exploration company focused on Canada's

three major uranium districts. The benefits for LUR shareholders are clear, an immediate increase in value

combined with ongoing exposure to one of the most robust portfolios of high -upside uranium assets in

the entire sector. The combined company will be fully funded with $55 million4 in cash and boasts a suite

of highly complementary uranium assets across the exploration spectrum . The combined company will

have increased scale and prospectivity and we believe it will be a go-to name in the uranium exploration

industry."

Anticipated Benefits to ATHA Shareholders

• Builds on the quality of ATHA’s existing exploration portfolio of tier 1 targets by providing ATHA

with access to advanced corridor expansion upside in friendly and stable jurisdictions;

• Adds exposure to the expansion of the underexplored Angilak Project, which hosts a historical

resource of 43 million lbs of U 3O81 with expansion potential in every direction, while ranking

amongst the highest-grade uranium deposits globally outside of the Athabasca Basin;

• Entry to Labrador’s prolific Central Mineral Belt through the CMB uranium project , which hosts

an underexplored historical resource of 14 million lbs U 3O82,3 and is located adjacent to Paladin

Energy’s Michelin Deposit;

• Adds exposure to the Gemini Discovery, with significant expansion and discovery upside potential

within the Athabasca Basin’s newest discovery corridor; and

• Increased scale providing for greater access to capital, added liquidity, and expanded research

coverage.

The Latitude Arrangement

Latitude is an exploration stage uranium company listed on the Canadian Securities Exchange (the “CSE”)

focused on the Angilak uranium project in Nunavut, Canada and the CMB uranium project located in

Newfoundland and Labrador, Canada. Together, the Angilak and CMB projects host significant historical

resources1,2,3 and are undergoing active district -scale uranium exploration programs to determine the

potential to expand project corridors.

Under the terms of the Latitude Arrangement, Latitude shareholders (the “ Latitude Shareholders”) will

receive 0.2769 of a common share of ATHA (each whole share, an “ATHA Share”) for each Latitude Share

held (the “Latitude Exchange Ratio”). The Latitude Exchange Ratio was determined giving consideration

to recent average trading prices for each of Latitude and ATHA. Based upon ATHA ’s reference price of

C$1.00, the implied consideration per Latitude Share is C$0.28, representing a 68% premium to Latitude’s

closing price on December 6, 2023.

Additionally, each incentive stock option of Latitude will be exchanged for incentive stock options of ATHA

on substantially the same basis as the Latitude Exchange Ratio and following the effective time of the

Latitude Arrangement, warrants to purchase Latitude Shares will only evidence the right to receive that

number of ATHA Shares, upon exercise in accordance with the terms thereto, that such holder of Latitude

warrants would have been entitled if such holder had exercised such Latitude warrants into Latitude

Shares immediately prior to the effective time of the Latitude Arrangement.

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Summary of the Latitude Arrangement

The Latitude Arrangement will be effected by way of a court -approved plan of arrangement pursuant to

the Business Corporations Act (Ontario).

The Latitude Arrangement Agreement includes customary representations and warranties for a

transaction of this nature as well as customary interim period covenants regarding the operation of ATHA

and Latitude’s respective businesses. The Latitude Arrangement Agreement also provides for customary

deal-protection measures, including a $1,887,357 termination fee payable by Latitude or ATHA in certain

circumstances. In addition to shareholder and court approvals, closing of the Latitude Arrangement is

subject to applicable regulatory approvals, including, but not limited to, CSE approval and the satisfaction

of certain other closing conditions customary for transactions of this nature. Completion of the Latitude

Arrangement is not subject to the completion of 92E Scheme.

Subject to the satisfaction of these conditions, ATHA and Latitude expect that the Latitude Arrangement

will be completed in the first quarter of 2024.

Following completion of the Latitude Arrangement, the ATHA Shares will continue to trade on the CSE ,

subject to approval of the CSE in respect of the ATHA Shares being issued pursuant to the Latitude

Arrangement. The Latitude Shares will be de -listed from the CSE following closing of the Latitude

Arrangement.

Details regarding these and other terms of the Latitude Arrangement are set out in the Latitude

Arrangement Agreement, which will be available under the SEDAR+ profiles of ATHA and Latitude at

www.sedarplus.ca.

Full details of the Latitude Arrangement will also be included in the Latitude Circular which will be available

under Latitude’s SEDAR+ profile.

The 92E Scheme

92E is an exploration stage uranium company listed on the Australian Securities Exchange (the “ ASX”)

focused on exploration of its nine uranium exploration projects all located within the Athabasca Basin

region of Canada.

Under the terms of the 92E SID, 92E shareholders (the “ 92E Shareholders”) will, conditional on the 92E

Scheme becoming effective, receive 0.5834 of an ATHA Share for each 92E Share held at the 92E Scheme

record date (the “92E Exchange Ratio”). The 92E Exchange Ratio was determined giving consideration to

recent average trading prices for each of 92E and ATHA. Based upon ATHA ’s reference price of C$1.00 ,

the implied consideration per 92E Share is C$0.58, representing a 78% premium to 92E’s closing price on

December 7, 2023.

Additionally, the existing 92E options will be cancelled and, conditional on the 92E Scheme being effective,

exchanged for ATHA Shares pursuant to the ratios set forth in the 92E SID and based, inter alia, upon the

exercise price of such 92E options. All 92E performance rights automatically vest and will be converted

into 92E Shares immediately prior to the 92E Scheme becoming effective and prior to the 92E Scheme

record date in accordance with the provisions of the 92E SID.

Summary of the 92E Scheme

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The 92E Scheme will be effected and made effective by way of a court-approved Scheme of Arrangement

between 92E and 92E Shareholders.

The 92E SID includes customary representations and warranties for a transaction of this nature as well as

customary interim period covenants regarding the operation of ATHA and 92E’s respective businesses.

The 92E SID also provides for customary deal-protection and exclusivity measures in respect of both

parties (including “no shop”, “no talk” and “no due diligence” restrictions, notification obligations and a

“matching right” in favour of the other party), and a reciprocal reimbursement fee in an amount equal to

1.0% of the value of the 92E Scheme payable by 92E or ATHA in certain circumstances. The 92E SID also

includes a separate break fee regime payable by ATHA to 92E in the event that 92E terminates the 92E

SID in the following circumstances: (i) the Latitude Arrangement is validly terminated in accordance with

its terms and 92E provides written notice to ATHA of its preference that the 92E Scheme does not proceed;

or (ii) an event occurs and is continuing that, in 92E’s opinion, entitles ATHA to terminate the Latitude

Arrangement and, following consultation between the parties , provides ATHA with written notice of its

preference that Atha terminate the Latitude Arrangement.

Subject to the satisfaction of these conditions, ATHA and 92E expect that the 92E Scheme will be

implemented early in the second quarter of 2024.

Following implementation of the 92E Scheme, the ATHA Shares will continue to trade on the CSE, subject

to approval of the CSE in respect of the ATHA Shares being issued pursuant to the 92E Scheme. Following

implementation of the 92E Scheme, 92E will apply to ASX to have 92E removed from the official list of

ASX, and quotation of 92E Shares on ASX terminated.

Details regarding these and other terms of the 92E Scheme are set out in the 92E SID, which will be

available under the SEDAR+ profile of ATHA at www.sedarplus.ca.

A scheme booklet will be sent to all 92E Shareholders in due course. The booklet will contain full details

of the proposed 92E Scheme, including the basis for the unanimous recommendation of the board of

directors of 92E (the “ 92E Board ”) that 92E Shareholders approve the proposed 92E Scheme in the

absence of a superior proposal and subject to the independent expert appointed by 92E concluding that

the 92E Scheme is in the best interests of 92E Shareholders.

Meeting and Board of Directors’ Recommendations

Latitude Meeting and Recommendation of the Latitude Board

The Latitude Arrangement requires (i) the approval of the Ontario Superior Court of Justice (Commercial

List), and (ii) the approval of (A) 66 2/3% of the votes cast on the Latitude Arrangement Resolution by the

Latitude Shareholders; and (B) if required, a simple majority of the votes cast on the Latitude Arrangement

Resolution by Latitude Shareholders, excluding Latitude Shares held or controlled by persons described in

terms (a) through (d) of Section 8.1(2) of Multilateral Instrument 61-101 – Protection of Minority Security

Holders in Special Transactions, at the Latitude Meeting.

Each of the directors and executive officers of Latitude, together with IsoEnergy Ltd. , representing an

aggregate of approximately 16.2% of the issued and outstanding Latitude Shares, have entered into voting

support agreements with ATHA, pursuant to which they have agreed, among other things, to vote their

Latitude Shares in favour of the Latitude Arrangement Resolution at the Latitude Meeting.

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After consultation with its financial and legal advisors, the board of directors of Latitude (the “ Latitude

Board”) unanimously determined that the Latitude Arrangement is in the best interests of Latitude and

approved the Latitude Arrangement Agreement. Accordingly, the Latitude Board unanimously

recommends that Latitude Shareholders vote in favour of the resolution (the “Latitude Arrangement

Resolution”) to approve the Latitude Arrangement.

PI Financial Corp. and Red Cloud Securities Inc. have each provided a fairness opinion to the Latitude

Board, stating that, as of the date of such opinion, and based upon and subject to the assumptions,

limitations and qualifications stated in such opinion, the consideration to the Latitude Shareholders under

the Latitude Arrangement Resolution is fair, from a financial point of view, to Latitude Shareholders (the

“Latitude Fairness Opinions”).

The full text of the Latitude Fairness Opinions, which describe, among other things, the assumptions

made, procedures followed, factors considered and limitations and qualifications on the review

undertaken, and the terms and conditions of the Latitude Arrangement, will be included in the

management information circular of Latitude (the “Latitude Circular ”), to be delivered to Latitude

Shareholders in respect of a special meeting of the Latitude Shareholders to be held to consider the

Latitude Arrangement (the “Latitude Meeting”), which is expected to take place in Q1 2024.

92E Meeting and Recommendation of the 92E Board

The 92E Scheme is further subject to approval by the 92E S hareholders at a meeting of such 92E

Shareholders to be called for the purposes of approving the 92E Scheme (the “92E Meeting”) by the

requisite majorities under section 411(4)(a) of the Australian Corporations Act 2001 (Cth).

Each of the directors and executive officers of 92E representing an aggregate of approximately 4.09% of

the issued 92E Shares, have indicated that they intend to vote their 92E Shares in favour of the resolution

of 92E Shareholders to approve the 92E Scheme (the “92E Scheme Resolution”) at the 92E Meeting.

After consultation with its financial and legal advisors, the 92E Board unanimously determined that the

92E Scheme is in the best interests of 92E Shareholders and approved the 92E SID. Accordingly, the 92E

Board unanimously recommends that 92E Shareholders vote in favour of the 92E Scheme Resolution to

approve the 92E Scheme in the absence of a superior proposal and subject to the independent expert

opining the 92E Scheme is in the best interests of 92E Shareholders.

ATHA Meeting and Recommendation of the ATHA Board

The issuance of ATHA S hares by ATHA in connection with the Transactions (the “ATHA Transactions

Resolution”) is subject to the approval of a majority of the votes cast by the ATHA shareholders voting in

person or represented by proxy at a special shareholders ’ meeting of ATHA (the “ATHA Meeting”) to be

called for the purposes of approving the ATHA Transactions Resolution.

Each of the directors and executive officers of ATHA , together with the New Saskatchewan Syndicate ,

representing an aggregate of approximately 32.2% of the issued and outstanding ATHA Shares have

entered into voting support agreements, pursuant to which they have agreed, among other things, to vote

their ATHA Shares in favour of the Latitude Arrangement at the ATHA Meeting.

After consultation with its financial and legal advisors, the ATHA board of directors ( the “ATHA Board”)

unanimously determined that the Transactions are in the best interests of ATHA and approved the

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Latitude Arrangement Agreement and 92E Scheme . Accordingly, the ATHA Board unanimously

recommends that, in the absence of a superior proposal, ATHA shareholders vote in favour of the ATHA

Transactions Resolution at the ATHA Meeting.

Eight Capital provided a fairness opinion to the ATHA Board stating that, as of the date of such opinion,

and based upon and subject to the considerations, assumptions, limitations and qualifications set out

therein, the consideration to be provided under each of the Transactions is fair, from a financial point of

view, to ATHA.

Additional details regarding the Transactions will be included in the management information circular of

ATHA (the “ATHA Circular”), to be delivered to ATHA Shareholders in respect of the ATHA Meeting which

is expected to take place in Q1 2024.

The Resulting Issuer

Pro Forma Capitalization

Assuming the completion of both the Latitude Arrangement and the 92E Scheme but excluding any

securities to be issued in connection with the Concurrent Financing, the implied market value of ATHA

post-Transactions (the “Company”) is expected to be approximately C$267 million with existing

shareholders of ATHA, Latitude and 92E owning approximately 49.25%, 25.38%, and 25. 37% of the

Company respectively, on a fully-diluted in-the-money basis.4

Board of Directors

The Company’s board of directors (the “Company Board”) will consist of up to six directors, four of whom

will be selected by ATHA from the existing ATHA directors, one of whom will be selected by Latitude from

the existing Latitude directors, and one of whom will be selected by 92E from the existing 92E directors.

ATHA shall take such necessary steps as may be required to permit the constitution of the Company Board

including obtaining the approval of ATHA shareholders with respect to the increase to the size of the

Company Board at the ATHA Meeting.

Concurrent Financing

In connection with the Transactions, ATHA has entered into an agreement with Eight Capital, as co -lead

agent and joint bookrunners with Canaccord Genuity Corp. (together with a syndicate of agents , the

“Agents”) in connection with a “ best efforts ” private placement of: (i) up to a combination of up to

6,400,000 charitable federal flow-through ATHA Shares (the “ATHA Federal CFT Shares”) and charitable

Saskatchewan flow-through ATHA Shares (the “ATHA Saskatchewan CFT Shares” and, together with the

ATHA Federal CFT Shares, the “Offered Shares”) at an issue price of $1.57 per ATHA Federal CFT Share

and $1.75 per ATHA Saskatchewan CFT Share respectively (the “ CFT Offering”); and (ii) up to 4,000,000

subscription receipts of ATHA (the “Subscription Receipts”) at an issue price of $ 1.00 per Subscription

Receipt (the “ SR Offering” and together with the CFT Offering, the “Offering”) for aggregate gross

proceeds of up to $14,048,000 assuming all of the Offered Shares are issued as ATHA Federal CFT Shares.

4 ownership percentages calculated based on fully-diluted in-the-money capitalization of each of Atha, 92E and Latitude. On closing, 6.525M outstanding 92E options

will be cancelled and exchanged for 1.95M Atha shares a cashless basis

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The Agents will have an option (the “ Agents’ Option”) to increase the size of the CFT Offering by up to

15% through the sale of up to 960,000 additional Offered Shares at the requisite price , which Agents’

Option is exercisable, in whole or in part, at any time up to 48 hours prior to closing of the Offering.

Each Subscription Receipt will entitle the holder thereof to receive, for no additional consideration and

without further action on part of the holder thereof, on or about the date both Transactions are

completed, one ATHA Share.

The net proceeds of the Offering will be used to advance exploration and development of ATHA’s uranium

assets, as well as for working capital and general corporate purposes.

ATHA agrees and covenants, pursuant to the provisions in the Income Tax Act (Canada) (the “Tax Act”),

that it will, in the case of the Offered Shares, incur eligible “ Canadian exploration expenses ” which

qualifies as “flow-through critical mining expenditures” within the meaning of the Tax Act and, in the case

of the ATHA Saskatchewan CFT Shares, “eligible flow-through mining expenditures”, within the meaning

of The Mineral Exploration Tax Credit Regulations, 2014 (Saskatchewan) (the “Qualifying Expenditures”)

after the closing date and on or prior to December 31, 2024 in the aggregate amount of not less than the

total amount of the gross proceeds raised from the issue of Offered Shares . ATHA shall renounce the

Qualifying Expenditures so incurred to the purchasers of Offered Shares effective on or prior to December

31, 2023.

The Offering is expected to close on or about December 28, 2023 , with the gross proceeds of the SR

Offering to be held in escrow pending the satisfaction of customary escrow release conditions.

The Offering is subject to customary closing conditions, including the approval of the securities’ regulatory

authorities and the CSE.

Other Business

ATHA further announces that Blake Steele has resigned from the ATHA Board effective immediately to

pursue other opportunities. ATHA would like to thank Mr. Steele for his invaluable contributions and

wishes him the best in his future endeavours.

ATHA further announces that it has granted an aggregate of 1,600,000 incentive stock options (“Options”)

and 1,700,000 restricted share units ( “RSUs”) to certain eligible participants under ATHA’s Equity

Incentive Plan. Upon vesting, each Option shall be exercisable to acquire one common share for a period

of ten years at an exercise price of $1.01. Each RSU, which shall vest on the twelve-month anniversary of

the date of issuance thereof, and shall entitle the holder thereof to the issuance of one ATHA Share upon

redemption thereof.

A copy of ATHA’s Equity Incentive Plan is available under ATHA’s SEDAR+ profile at www.sedarplus.ca.

ATHA also announces that it has entered an investor relations consulting agreement with each of Spark

Newswire (“Spark”, and the agreement entered into between ATHA and Spark the “Spark Agreement”)

and Quantum Ventures SEZC (“Quantum”, and the agreement entered into between ATHA and Quantum

the “Quantum Agreement”).

Pursuant to the Spark Agreement, Spark shall provide certain brand awareness and strategy, content and

communication strategy and technical analysis of market strategy services to ATHA in consideration for a