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Sigma Lithium Reports 1Q25 Results: Strong Margins, Cost Outperformance and Production Above Target

Corporate Updates

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SIGMA LITHIUM REPORTS 1Q25 RESULTS:

STRONG MARGINS, COST OUTPERFORMANCE AND

PRODUCTION ABOVE TARGET

HIGHLIGHTS

• Reported net income of $4.7 million or $0.04 per share.

• Strong margins in 1Q25: reflecting profitability and operational efficiency.

o Cash gross margin of 35%.

o EBITDA Margin of 21%.

o Adjusted EBITDA margin of 24%.

• Achieved on target quarterly production of lithium concentrate in 1Q25:

o Production volumes of over 68,300t, 26% increase y/y, and

o Sales volumes of over 61,500t, 17% increase y/y.

• Achieved better than target quarterly costs:

o CIF China cash operating costs of $458/t in 1Q25, 8% below target of $500/t.

o All-in sustaining cash costs (AISC) totaled $622/t in 1Q25, 6% below target of $660/t.

• Maintains 100% uncommitted production: unlocking significant financing potential:

o Prepayment and offtake agreements are standard in the lithium industry .

o Represents untapped funding from customers seeking secure, long-term supply.

o Could provide financial flexibility to complement the BNDES reimbursement schedule,

supporting the further construction of Plant 2.

• Advanced Plant 2 construction, with long-lead equipment orders to be placed shortly, first deliveries

expected in 3Q25, and commissioning planned for end of 4Q25.

Presentation Currency

The Company changed its presentation currency to the U.S. dollar, effective January 1, 2025. As a result, all

financial information in this release, the earnings presentation, financial statements and Management’s

Discussion and Analysis (MD&A) for the three-month period ended March 31, 2025, is presented in U.S. dollars,

unless otherwise indicated. The Company’s functional currency remains the Brazilian R eal.

Conference Call Information

The Company will hold a conference call to discuss its financial results for the first quarter of 2025 at 8:00 a.m.

ET on Thursday, May 15, 2025. To register for the call, please proceed through the following link Register here.

São Paulo, Brazil . May 14, 2025. Sigma Lithium Corporation (TSXV/NASDAQ: SGML, BVMF: S2GM34 ), a

leading global lithium producer dedicated to powering the next generation of electric vehicles with carbon

neutral, socially and environmentally sustainable lithium concentrate, reports its results for the first quarter

ended March 31, 2025.

Ana Cabral, Co-Chairperson and CEO, commented: “We reported our first net income this quarter and delivered

both production volumes and costs in line with our targets. Our disciplined approach to cost management has

driven strong margin performance. With our operations in Brazil strategically positioned, we have remained largely

insulated from the broader effects of global trade measures. We continue to prioritize cash generation while

responsibly advancing the construction of Plant 2, which is expected to deliver significant economies of scale and

increased sales volumes. These initiatives reinforce our long-term resilience and support our strategic goals.”

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The CEO added, “As we prepare for a significant ramp -up in production, offtake and prepayment agreement

options are standard industry practices that the Company has not yet employed. To date, 100% of our current

and future production remains uncommitted. Any capital secured through such agreements would complement

the BNDES reimbursement schedule, helping fund the construction of Plant 2 while also extending our debt

maturities and reducing our cost of capital”.

Table 1. Summary of Key Operational and Financial Metrics

Production and Sales Unit 1Q25 1Q24 Var.

Y/Y(%) 4Q24 Var.

Q/Q(%)

Production Volumes tonnes 68,308 54,168 26% 77,034 -11%

Sales Volumes tonnes 61,584 52,857 17% 73,900 -17%

Average grade of shipped product % of Li2O 5.0 5.4 -6% 5.2 -4%

COGS $/t 556 631 -12% 434 28%

Operating Cash Cost at Plant Gate (2) $/t 349 397 -12% 318 10%

Operating Cash Cost CIF China (2) $/t 458 551 -17% 427 7%

All-in Sustaining Cash Cost (2) $/t 622 774 -20% 592 5%

Financial Performance Unit 1Q25 1Q24 Var.

Y/Y(%) 4Q24 Var.

Q/Q(%)

Sales Revenue(3) $ 000s 47,673 37,202 28% 47,336 1%

COGS $ 000s (34,218) (28,642) 19% (32,079) 7%

Cash Gross Profit $ 000s 16,675 4,855 243% 19,693 -15%

Average Revenue per Tonne (3) $/t 774 704 10% 641 21%

EBITDA(4) $ 000s 10,010 3,089 224% 9,734 3%

Stock-based compensation $ 000s 1,416 2,266 -37% 2,525 -44%

Adjusted EBITDA(4) $ 000s 11,426 5,356 113% 12,259 -7%

Net Income $ 000s 4,728 (6,909) 168% (8,541) 155%

Cash and Cash Equivalents, at the end

of the respective period $ 000s 31,111 108,191 -71% 45,918 -32%

Revenues and Production

Sigma Lithium reported revenues of $47.7 million for 1Q25, representing a 28% year -on-year increase and a

slight improvement over 4Q24 revenues, despite lower sales volumes in the quarter. Sales volumes totaled

61,584 tonnes in 1Q25 , up 17% from 1Q24 but down 17% compared to 4Q24 , primarily due to the timing of the

accounting cutoff, which deferred a portion of shipments beyond the quarter -end.

The Company reported production volumes of 68,308 tonnes in 1Q25, slightly higher than quarter production

target of 67,500 tonnes, and 26% higher compared to 1Q24. The Company expects its FY25 production to reach

270,000 tonnes.

Costs

The Company reported a cost of sales of $34.2 million for 1Q25, reflecting a 19% increase compared to 1Q24

and a 7% increase compared to 4Q24. On a per -tonne basis, the cost of sales averaged $556 per tonne of

product sold, which represents a 3% increase year-over-year and a 28% increase from 4Q24. The year-on-year

rise was primarily driven by higher production volumes, partially offset by lower operating costs. The increase

from 4Q24 was mainly attributed to:

• Lower production volumes by 11% during 1Q25, which resulted in a higher operating cash cost per tonne;

• Higher freight and distribution costs, as CIF ocean freight costs for the last two shipments made in 4Q24

were recognized in 1Q25; and

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• The allocation of stock-based compensation for operating personnel to operating costs, which began in

2025. Prior to 2025, all stock-based compensation was allocated to SG&A expenses.1

Despite the increase in cost of sales in 1Q25, the Company’s operating cash costs remain among the lowest in

the industry, with CIF China cash operating costs averaging $458/t. This represents a 7% increase from $427/t

in 4Q24, driven by lower production volume, and remains 9% below the 2025 cost target of $500/t.

Despite an 11% decrease in production volume in 1Q25 compared to 4Q24, all-in sustaining cost ( AISC)

increased by only approximately 5% to an average of $622/t, remaining below the full -year target of $660/t.

While lower production was the main driver of the increase, the Company’s ongoing efforts to optimize cost

components within AISC partially offset the impact of lower production volume.

Cash Operating Margin(2), Adjusted EBITDA(4) and Adjusted EBITDA Margin(4)

Sigma Lithium reported cash gross profit of $16.7 million, representing cash gross margin of 35% for 1Q25, lower

than 42% reported for 4Q24. The decrease in cash gross margin is primarily driven by higher cost of sales, as

outlined above.

For the first quarter of 2025, EBITDA totaled $10.0 million, representing a 21% EBITDA margin , an increase of

more than three times compared to the first quarter of 2024. Adjusted EBITDA, which excludes non-cash stock-

based compensation, totaled $11.4 million, reflecting a 24% Adjusted EBITDA margin, more than double the level

reported in 1Q24.

Net Income

Sigma Lithium reported net income of $4.7 million, or $0.04 per share, for 1Q25 , representing its first quarterly

profit since commencing production. This milestone reflects the Company’s continued progress in scaling

production, maintaining disciplined cost control, and delivering strong operational and financial performance.

Balance Sheet & Liquidity

As of March 31, 202 5, the Company’s cash and cash equivalents totaled $31.1 million, representing a 32%

decrease from $45.9 million as of December 31, 2024. The main uses of cash during 1Q25 were:

• Capital expenditures of $4.8 million;

• Increase in working capital of $9 .0 million, mainly due to higher accounts receivable ($14.7 million) and

inventories ($3.4 million) at period-end, as payment for a quarter-end deal was settled in early 2Q25; and

• Repayment of short-term debt of $10.2 million.

The Company reduced its short -term trade finance by approximately $10 million in 1Q25, bringing the balance

to $51.1 million as of March 31, 2025. The total amount of short and long -term debts (net of accrued interest)

was $165.3 million as of March 31, 2025. The net interest paid in 1Q25 totaled $1.1 million or approximately $17/t

of quarterly production.

The Company is evaluating potential long -term prepayment and offtake agreements, in line with standard

industry practices. To date, it has maintained full commercial flexibility, with 100% of its production uncommitted.

Any agreements executed would form p art of the Company’s strategy to optimize its capital structure and

support Phase 2 funding alongside BNDES reimbursements.

Operational and Phase 2 Expansion Updates

In 2025, the Company continued its process optimization initiatives at the current Greentech plant, focusing on

improving ultrafines screening efficiency and stabilizing the DMS cyclones, efforts that contributed to higher

recoveries in the plant’s product ion process. As part of the 2Q25 maintenance plan, the operations team will

1 Starting January 1, 2025, the Company began allocating stock-based compensation for certain operational personnel directly to operating

costs, in alignment with revised internal cost attribution practices. This change reflects a more accurate representation of total operating

expenses. Prior to 2025, these costs were reported under general and administrative expenses.

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upgrade the thickener module to enhance processed water filtration and recovery, thereby further contributing

to the overall efficiency of the plant.

In the second half of May, the scheduled crusher module maintenance will involve replacing the current screens

with newly designed screens, which are expected to enhance the overall quality and reliability of the crusher

module, reducing the maintenance time and costs going forward.

During the first quarter of 2025, the Company continued civil works at the Plant 2 site, with approximately 200

workers engaged in construction activities. Having completed procurement and contractual negotiations, the

Company expects to place orders for l ong-lead items in the coming months, with initial deliveries beginning in

3Q25, followed by the assembly of mechanical structures.

Qualified Person Disclosure

Please refer to the Company’s National Instrument 43-101 technical report titled “Grota do Cirilo Lithium Project

Araçuaí and Itinga Regions, Minas Gerais, Brazil” issued March 31, 2025, which was prepared for Sigma Lithium

by Marc-Antoine Laporte, P.Geo, SGS Canada Inc., William van Breugel, P.Eng, SGS Canada Inc., Johnny Canosa,

P.Eng, SGS Canada Inc ., and Joseph Keane, P. Eng. , SGS North America Inc. (the “Technical Report”). The

Technical Report is filed on SEDAR and is also available on the Company’s website.

The independent qualified person (QP) for the Technical Report’s mineral resource estimates is Marc -Antoine

Laporte P.Geo., M.Sc., of SGS Group in Quebec, Canada. Mr. Laporte is a Qualified Person as defined by

Canadian National Instrument 43-101.

Other disclosures in this news release of a scientific or technical nature at the Grota do Cirilo Project have been

reviewed and approved by Iran Zan MAIG (Membership number 7566), who is considered, by virtue of his

education, experience and professional association, a Qualified Person under the terms of NI 43-101. Mr. Zan is

not considered independent under NI 43-101 as he is Sigma Lithium Director of Geology.

Mr. Zan has verified the technical data disclosed in this news release not related to the current mineral resource

estimate disclosed herein.

ABOUT SIGMA LITHIUM

Sigma Lithium (NASDAQ: SGML, TSXV: SGML, BVMF: S2GM34) is a leading global lithium producer dedicated

to powering the next generation of electric vehicle batteries with carbon neutral, socially and environmentally

sustainable chemical-grade lithium concentrate.

The Company operates one of the world’s largest lithium production sites —the fifth-largest industrial-mineral

complex for lithium oxide —at its Grota do Cirilo Operation in Brazil. Sigma Lithium is at the forefront of

environmental and social sustainability in the electric vehicle battery materials supply chain, producing Quintuple

Zero Green Lithium: net -zero carbon lithium made with zero dirty power, zero potable water, zero toxic

chemicals, and zero tailings dams.

Sigma Lithium currently produces 270,000 tonnes of lithium oxide concentrate on an annualized basis

(approximately 38,000–40,000 tonnes of LCE) at its state -of-the-art Greentech Industrial Lithium Plant. The

Company is now constructing a second plant to double production capacity to 520,000 tonnes of lithium oxide

concentrate (approximately 77,000–80,000 tonnes of LCE).

For more information about Sigma Lithium, visit our website

FOR ADDITIONAL INFORMATION PLEASE CONTACT

Irina Axenova, Vice President Investor Relations

[email protected]

Phone: +55 11 2985 0089

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Sigma Lithium

Sigma Lithium

@sigmalithium

@SigmaLithium

FORWARD-LOOKING STATEMENTS

This news release includes certain “forward -looking information” under applicable Canadian and U.S. securities legislation,

including but not limited to statements relating to timing and costs related to the general business and operational outlook of

the Company, the environmental footprint of tailings and positive ecosystem impact relating thereto, donation and upcycling

of tailings, timing and quantities relating to tailings and Green Lithium, achievements and projections relating to the Zero

Tailings strategy, achievement of ramp -up volumes, production estimates and the operational status of the Grota do Cirilo

Project, and other forward -looking information. All statements that address future plans, activities, events, estimates,

expectations or developm ents that the Company believes, expects or anticipates will or may occur is forward -looking

information, including statements regarding the potential development of mineral resources and mineral reserves which may

or may not occur. Forward -looking information contained herein is based on certain assumptions regarding, among other

things: general economic and political conditions; the stable and supportive legislative, regulatory and community environment

in Brazil; demand for lithium, including that such demand is supported by growth in the electric vehicle market; the Company’s

market position and future financial and operating performance; the Company’s estimates of mineral resources and mineral

reserves, includi ng whether mineral resources will ever be de veloped into mineral reserves; and the Company’s ability to

operate its mineral projects including that the Company will not experience any materials or equipment shortages, any labour

or service provider outages or delays or any technical issues. Although management believes that the assumptions and

expectations reflected in the forward-looking information are reasonable, there can be no assurance that these assumptions

and expectations will prove to be correct. Forward -looking information inherently invol ves and is subject to risks and

uncertainties, including but not limited to that the market prices for lithium may not remain at current levels; and the market for

electric vehicles and other large format batteries currently has limited market share and no assurances can be given for the

rate at which this market will develop, if at all, which could affect the success of the Company and its ability to develop lithium

operations. There can be no assurance that such statements will prove to be accurate, as ac tual results and future events

could differ materially from those anticipated in such statements. Accordingly, readers should not place undue reliance on

forward-looking information. The Company disclaims any intention or obligation to update or revise any forward-looking

information, whether because of new information, future events or otherwise, except as required by law. For more information

on the risks, uncertainties and assumptions that could cause our actual results to differ from current expectation s, please

refer to the current annual information form of the Company and other public filings available under the Company’s profile

at www.sedarplus.com.

Neither the TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in the policies of the TSX

Venture Exchange) accepts responsibility for the adequacy or accuracy of this news release.

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Financial Tables

The unaudited condensed interim consolidated financial statements for the periods ended March 31, 2025 and 2024 were

reviewed by the Company's independent auditor in accordance with IFRS Accounting Standards, as issued by the International

Accounting Standards Board.

Figure 1: Consolidated Statements of Income (Loss) Summary

Consolidated Statements of Income (Loss)

Three Months Ended

March 31, 2025

Three Months Ended

March 31, 2024

($ 000s)

Revenue 47,673 37,202

Cost of goods sold & distribution (34,217) (28,642)

Gross profit 13,456 8,560

Sales expense (205) (861)

G&A expense (4,759) (4,363)

Stock-based compensation (1) (805) (2,266)

ESG and other operating expenses (896) (1,400)

EBIT 6,791 (329)

Financial income and (expenses), net (5,447) (4,190)

Non-cash FX & other income (expenses), net 8,384 (2,860)

Income (loss) before taxes 9,728 (7,380)

Income taxes and social contribution (5,000) 471

Net Income (loss) for the period 4,728 (6,909)

Weighted average number of common shares outstanding 111,271 110,752

Earnings per share $0.04 ($0.06)

(1) Excluding stock -based compensation allocated to operating costs. Starting January 1, 2025, the Company began

allocating stock-based compensation for certain operational personnel directly to operating costs, in alignment with revised

internal cost attribution practices. This change reflects a more accurate representation of total operating expenses. Prior to

2025, these costs were reported under general and administrative expenses.

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Figure 2: Consolidated Statements of Financial Position Summary

Consolidated Statements of Financial Position

As of March 31,

2025 As of December 31, 2024

($ 000s)

Assets

Cash and cash equivalents 31,111 45,918

Trade accounts receivable 27,035 11,583

Inventories 21,232 16,140

Other current assets 21,208 19,129

Total current assets 100,585 92,771

Property, plant and equipment 152,533 141,025

Other non-current assets 98,815 93,322

Total Assets 351,934 327,118

Liabilities & Shareholder Equity

Financing and export prepayment 55,786 61,596

Suppliers & accounts payable 41,289 32,627

Other current liabilities 20,248 14,548

Total current liabilities 117,323 108,771

Financing and export prepayment 112,880 112,003

Other non-current liabilities 14,736 14,004

Total non-current liabilities 127,617 126,007

Total shareholders' equity 106,994 92,340

Total Liabilities & Shareholders' Equity 351,934 327,118

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Figure 3: Cash Flow Statement Summary

Consolidated Statements of Cash Flows

Three Months Ended

March 31, 2025

Three Months Ended

March 31, 2024

($ 000s)

Operating Activities

Net income (loss) for the period 4,728 (6,909)

Adjustments, including FX movements 3,203 15,198

Interest payment on loans and leases (1,149) (11,392)

Adjustments to income (loss) for the period 2,054 3,806

Change in working capital (8,968) (8,369)

Net Cash from Operating Activities (2,186) (11,472)

Investing Activities

Purchase of PPE (3,454) (3,976)

Addition to exploration and evaluation assets (296) (1,748)

Other (1,043) (40)

Net Cash from Investing Activities (4,793) (5,764)

Financing Activities

Proceeds of loans, net (10,193) 79,273

Other (579) (663)

Net Cash from Financing Activities (10,772) 78,610

Effect of FX 2,944 (1,767)

Net (decrease) increase in cash (14,807) 59,607

Cash & Equivalents, Beg of Period 45,918 48,584

Cash & Equivalents, End of Period 31,111 108,191

Footnotes & Reconciliations:

To provide investors and others with additional information regarding the financial results of Sigma Lithium, we have disclosed

in this release certain non -IFRS operating performance measures such as unit operating costs, EBITDA, EBITDA margin,

Adjusted EBITDA, and Adjusted EBITDA margin. These non-IFRS financial measures are a supplement to and not a substitute

for or superior to, the Company's results presented in accordance with IFRS. The non-IFRS financial measures presented by

the Company may be diffe rent from non -GAAP/IFRS financial measures presented by other companies. Specifically, the

Company believes the non -IFRS information provides useful measures to investors regarding the Company's financial

performance by excluding certain costs and expenses that the Company believes are not indicative of its core operating

results. The presentation of these non-U.S. GAAP/IFRS financial measures is not meant to be considered in isolation or as a

substitute for results or guidance prepared and presented in acc ordance with U.S. GAAP/IFRS. A reconciliation of these

financial measures to IFRS results is included herein.

1. Cash unit operating costs include mining, processing, and site based general and administration costs. It is calculated on an incurred

basis, credits for any capitalised mine waste development costs, and it excludes depreciation, depletion and amortization of mine and

processing associated activities. When reported on an FOB basis, this metric includes road freight, and port related charges. When

reported on a CIF basis it includes ocean freight, insurance and royalty costs . Royalty costs include a 2% government royalty and a

1% private royalty.

For CIF operating cost analysis purposes, the Company uses the ocean freight costs of products that sailed during the reporting

period. However, for accounting purposes, and therefore in this quarter’s reported cost of good sold and revenues, ocean freight is

treated as a service provided to a customer and is recognized when the product is delivered.

Cash unit all-in sustaining cost includes unit CIF China cash operating cost, SG&A, maintenance capex and financial expenses.