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Sigma Lithium Reports 3Q 2023 Results; Posting 37% Net Profit Margin IN Its First Operational Quarter

Financials

SIGMA LITHIUM REPORTS 3Q 2023 RESULTS; POSTING 37%

NET PROFIT MARGIN IN ITS FIRST OPERATIONAL QUARTER

SAO PAOLO – (November 14, 2023) – SIGMA Lithium Corporation (“Sigma Lithium ” or the “Company”)

(NASDAQ: SGML, TSXV: SGML, BVMF: S2GM34), a leading global lithium producer dedicated to powering the

next generation of electric vehicles with carbon neutral, responsibly sourced chemical grade lithium concentrate,

today announced its results for the third quarter ended September 30, 2023. The Quarterly Filings and

accompanying Management Discussion and Analysis (“MD&A”) are available on SEDAR+ ( www.sedarplus.ca),

EDGAR (www.sec.gov) and the Company's corporate website.

THIRD QUARTER 2023 AND RECENT HIGHLIGHTS ($ USD)

• Sigma Lithium reported third-quarter revenue of USD $97 million, marking the Company’s first

revenue-generating quarter as it successfully transitioned to a leading global lithium producer.

• Low production cost resulting from operational efficiency and overall discipline drives significant

financial margins and the ability to generate free cash flow.

• 56% Adjusted EBITDA Margin

• 37% Net Profit Margin

• Third quarter average adjusted cash operating cost (1) of $505/tonne at mine gate and $577/tonne

FOB Vitoria (ex-royalties). Adjusted EBITDA totaled USD $54.6 million.

• Greentech Plant production ramp continues to sustain capacity of 270,000 tonnes of concentrate.

Since September achieving regular shipments of 20,000 tonnes per month .

• Expects production to approach 130,000 tonnes through sale of Triple Zero Green Lithium and

equivalent By-Products by December 2023.

• Continue to successfully market Green By-Products, achieving consistent pricing at 10% of

concentrate, a testament to ore product quality despite soft market backdrop.

• Announced positive results from the Phase 4 and Phase 5 exploration program that could potentially

increase mineral resources to 130 Mt.

• Strategic review is ongoing and the process advanced to final rounds on November 1, 2023.

CEO Remarks:

"In our first quarter of revenue generation, Sigma Lithium has achieved positive operating profit, enabled by our

impressive cost-efficient operating model,” said Company Co-Chairperson and CEO Ana Cabral. “Looking

ahead we expect to deliver increasing production volumes at a lower cost with a high standard of quality and

purity. Our cost and purity advantages, combined with our industry-leading sustainability practices, provide

Sigma Lithium with a preferential position in the marketplace. We believe this gives us the flexibility to expand

our production capacity regardless of evolving market conditions to more efficiently utilize our existing cost

structure. As production increases, so too should shareholder value as we continue our mission to sustainably

power the next generation of electric vehicle batteries.”

Key Performance Metrics for Quarter Ended 30 September 2023 ($ USD)

Unit Q3 2023 1Q – 3Q 2023

Concentrate produced tonnes 38,823 45,203

Concentrate grade produced % 5.7% 5.6%

Concentrate sold tonnes 38,000 38,000

Average realized selling price $/t 2,488 2,488

Revenue $ 000s 96.9 96.9

Unit operating cost (1) $/t 505 N/A

Adjusted EBITDA $ 000s $54.6 $33.9

Net Income $ 000s $36.4 -$18.8

Cash and cash equivalents $ 000s $28.2 N/A

Sigma Lithium generated its first revenue from the sale of its Triple Zero Green Lithium concentrate (zero tailings,

zero hazardous chemicals, zero carbon) and associated Green By-Products in the third quarter, marking a major

milestone in the Company’s journey to become one of the largest lithium ore producers globally. In total, revenues

generated in the third quarter were USD$96.9 million (C$130 million) from the sale of 38,000 tonnes of its Triple

Zero Green lithium concentrate and 16,500 tonnes of lithiated Green By-products. The average realized price for

Sigma Lithium’s concentrate in the quarter was $2,488/tonne.

Adjusted cash operating cost s(1) for lithium concentrate produced at the Company’s Grota do Cirilo operations

averaged $505/tonne in the quarter. The adjusted FOB Vitoria cost for the third quarter (which includes

transportation, and warehousing) totaled $577/ tonne (or $649/tonne with royalties) . Operating leverage in the

quarter was impacted by the ramp process, particularly in July, when Greentech Plant throughput was minimal.

For the month of October, the Company’s on-site operating ash costs per tonne were $425, while the FOB Vitoria

cost was $ 485/tonne. While Sigma Lithium expects month -to-month variability in costs , it is providing early

October data as an indication of its anticipated cost trend as production ramps. The Company expects additional

traction on lowering its cash operating costs per tonne from these levels.

EBITDA for the third quarter totaled USD $53 million. This includes $3.4 million of non-recurring expenditures,

including those associated with the ongoing strategic review , partially offset by the reversal of a $1.8 million

tailwind from stock -based compensation. Excluding these costs, the Company delivered third quarter adjusted

EBITDA of USD $54.6 million. Net income in the quarter totaled USD $36.4 million, or $0.33 per diluted share

outstanding.

Operational Update

In the third quarter, Sigma Lithium continued to build on its track record of achieving operational milestones on

schedule. Dense Media Separation (DMS) plant recoveries averaged 49%, with results impacted by lower plant

throughput, particularly exiting the second quarter and into July. The Company has taken additional steps to

boost throughput and continues to target sustain ed plant recovery rates of 65%. In October, throughput

averaged 61.5%, with results boosted by a daily record production volume of 890 tonnes of Triple Zero Green

Lithium concentrate. For the full year, the Company continues to expect lithium concentrate production of

130,000 tonnes, as ongoing production is supplemented by the sale of Green By-products.

During the third quarter, Sigma Lithium made two shipments of Triple Zero Green Lithium concentrate,

totaling 38,000 tonnes. As previously reported, the Company successfully delivered its third shipment to port

in October, trucking 20,000 tonnes of Triple Zero Green Lithium, to be shipped to Glencore as part of a

collaboration to create a low carbon, environmentally and socially sustainable global lithium supply chain for

electric vehicles. Sigma Lithium achieved operational net-zero carbon emissions for all three of its shipments

to-date through the implementation of its environmentally sustainable production methods and the purchase

of carbon credits from Carbonext (as verified through Verra Verified Carbon Standard).

Sales of lithium concentrate were supplemented by the sale of 16,500 tonnes of ultra -fine tailings to Yahua

International Investment and Development Co. (“Yahua”).

Sigma Lithium continues to progress towards completing its Definitive Feasibility Study (DFS) and Final

Investment Decision (FID) for its Phase 2 and 3 expansions. The expansion would lift Greentech Plant nameplate

throughput potential to 766,000 tonnes (104,000 tonnes lithium carbonate equivalent) from the current level of

270,000 tonnes (37,000 tonnes lithium carbonate equivalent). The Company plans to update the market on its

expansion progress as soon as the DFS has been completed and the FID has been made. Given Sigma Lithium’s

high purity Triple Zero Green Lithium concentrate and ESG credentials, we believe the Company’s material has

priority at converter customers. Together with our low operating cost model, Sigma Lithium remains confident in

its decision to continue expanding its production capacity in the current market conditions.

Exploration Update

On November 1 Sigma Lithium announced a likely increase of its mineral resource estimate to over 110 million

tonnes, representing a 25% potential increase to the prior estimate. Notably, the Company increased the

exploration potential of Phase 4 to approximately 26 to 30Mt, with ore body extensions continuing to the east,

based on the drilling results received to date. This is a significant potential increase to the Grota do Cirilo mineral

resource estimate, delivering further consistent high grade assay results which are to be incorporated into an

updated NI 43-101 compliant technical report expected to be released in the fourth quarter of 2023.

As part of the Exploration Program, Sigma Lithium has also identified additional pegmatites that could potentially

yield up to 20 Mt of incremental mineral resource in a potential Phase 5.

The Company is conducting significant exploration RC drilling, trench work and sampling, in 57 mineralized

pegmatites (out of the 200 pegmatites mapped within the Company’s mineral concessions). The Exploration

Program defined the surface area and the weathered mineralogy for these 57 pegmatites. The Accelerated Plan

will include drilling exploratory core diamond drill holes into each of these targets.

Strategic Review Process

Sigma Lithium recently announced that its strategic review process has advanced to the final round and is

expected to reach a decision by the end of 2023 . Remaining interested parties have “agreed -in-principle” to

preserve the Company’s environmental and social sustainability centered business model in a potential strategic

transaction. This update follows Sigma Lithium’s announcement in September that its Board of Directors had

received and is reviewing multiple strategic proposals, including from global industry leaders in the energy, auto,

batteries and lithium refining industries . The Board of Directors is committed to maximizing value for Sigma

Lithium’s shareholders, employees and communities of Sigma Brazil at Vale do Jequitinhonha through the

strategic review process.

Balance Sheet & Liquidity

Sigma Lithium ended the third quarter with USD $28.2 million in cash and cash equivalents . This represents a

modest draw from the $33 million in cash at the quarter ended June 30, 2023 . Positive earnings contributions

were offset as the Company built working capital balances on account of the first commercial shipments. Capital

expenditures spent during the third quarter were under $7mn as the Company made incremental investments to

its Greentech Plant. In regard to the Phase 2 & 3 expansion, Sigma Lithium is finalizing the detailed engineering,

but plans to fund the expansion through free cash flow generation and additional debt financing agreements.

Conference Call Information

The Company will conduct a conference call to discuss its financial results for the third quarter, and its

outlook for the fourth quarter and full year 2023, at 8:00 a.m. EST on Wednesday, November 15, 2023.

Participating on the call will be Co-Chairperson and Chief Executive Officer, Ana Cabral. To register for the

call, please proceed through the following link Register here.

Sigma Lithium's Triple Zero Green Lithium: The foundation of a globally sustainable supply chain

Sigma Lithium has effectively lowered its carbon footprint with a series of pioneering initiatives, paving the

way forward for the metals and mining sector.

The Company’s Triple Zero Green Lithium is produced at its state-of-the-art Greentech lithium plant at its

Grota do Cirilo Project in Brazil, the first lithium project in the world without a tailings dam. With 100% dry -

stacked tailings and the absence of hazardous chemical products for processing lithium, the Company is

preventing water and soil contamination and contributing to the preservation of rivers and forests in the

region.

The Company's main achievements towards abating its carbon footprint include:

• Zero tailings: 100% dry stacked tailings, with all by-products eliminated through sales or upcycling to

pave roads.

• Zero hazardous chemicals: Utilizes Dense Medium Separation ("DMS") at the Greentech plant, which

does not utilize hazardous chemicals.

• Water efficiency: Utilizes 100% sewage water for its plant, fully recirculated.

• Water preservation: Preserves 100% of the Piaui Creek source of drinking water for the communities

living around Sigma Lithium.

• Clean renewable energy: Utilizes 100% clean renewable energy for its Greentech Plant via "behind

the meter" supply agreements.

• Biodiesel: Utilizes biodiesel fuel in some of its trucking fleet, with plans to increase to up to 50% by

2025.

• Explosives / ANFO: Decreased explosives load with computerized load simulation strategies.

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.

Sigma Lithium has been at the forefront of environmental and social sustainability in the EV battery materials

supply chain for six years and it is currently producing Triple Zero Green Lithium from its Grota do Cirilo Project

in Brazil. Phase 1 of the project is expected to produce 270,000 tonnes of Triple Zero Green Lithium annually

(36,700 LCE annually). If it is determined to proceed after completion of an ongoing feasibility study, Phase 2 & 3

of the project are expected to in crease production to 766,0 00 tonnes annually (or 104,200 LCE annually). The

project produces Triple Zero Green Lithium in its state -of-the-art Greentech lithium plant that uses 100%

renewable energy, 100% recycled water and 100% dry-stacked tailings.

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, Amended and Restated Technical Report” issued June 12, 2023,

which was prepared for Sigma Lithium by Homero Delboni Jr., MAusIMM, Promon Engenharia; Marc-Antoine

Laporte, P.Geo, SGS Canada Inc; Jarrett Quinn, P.Eng., Primero Group Americas; Porfirio Cabaleiro Rodriguez,

(MEng), FAIG, GE21 Consultoria Mineral; and Noel O’Brien, B.E., MBA, F AusIMM (the “Updated Technical Report”).

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

For more information about Sigma Lithium, visit https://www.sigmalithiumresources.com/

FOR ADDITIONAL INFORMATION PLEASE CONTACT

Jamie Flegg, Director, Business Development

+1 (647) 706-1087

[email protected]

Daniel Abdo, Director, Investor Relations

+55 11 2985-0089

[email protected]

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 Grot a do Cirilo Project, and

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

developments that the Company believes, expects or anticipates will or may occur is forward -looking information, including

statements regarding the potential development of mineral resourc es 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 resourc es and mineral reserves, including whether

mineral resources will ever be developed 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 involves 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 vehicle s 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. The re can be no assurance that such

statements will prove to be accurate, as actual results and future events could differ materially from those anticipated in s uch

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 expectations, 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.

Figure 1: Statement of Consolidated Income

Profit and Loss - Management P&L

($000)

Three Months Ended

September 30,

Nine Months

Ended September

30,

Three Months

Ended September

30,

Nine Months

Ended September

30,

CAD CAD USD USD

Revenue from contracts with customers 129,925 129,925 96,902 96,902

Cost of goods sold (46,006) (46,006) (34,311) (34,311)

Distribution costs (1,090) (1,090) (814) (814)

Gross Profit

82,829

82,829

61,776

61,776

General & administrative (16,581) (43,060) (12,364) (32,029)

Stock-based compensation 2,392 (46,626) 1,783 (34,617)

Sales expenses (63) (331) (46) (246)

Other net expenses (net) (1,879) (4,789) (1,403) (3,555)

Total Operating Expenses (16,131) (94,806) (12,030) (70,447)

Financial Income (expenses), net (10,664) (6,379) (7,962) (4,789)

Operating Income Before Taxes

56,034 (18,356)

41,783 (13,460)

Income tax Expense (7,149) (7,149) (5,336) (5,336)

Net Income (loss) for the period

48,885 (25,505)

36,447 (18,796)

Figure 2: Consolidated Balance Sheet

Balance Sheet ($000)

September 30, December 31, September 30 , December 31,

2023 2022 2023 2022

CAD USD

ASSET

Current assets

Cash and cash equivalent 38,142 96,354 28,180 71,094

Customers 73,492 - 54,298 -

Inventories 21,797 - 16,104 -

Due from related party 370 4,881 273 3,601

Advance to suppliers 9,441 1,727 6,975 1,274

Tax to recovery 3,252 419 2,403 309

Prepaid expenses and other assets 6,869 11,113 5,075 8,200

Total current assets 153,363 114,494 113,308 84,479

Non-current assets - -

Due from related party 7,962 - 5,883 -

Prepaid expenses and other assets 85 204 63 151

Deferred income tax and social contribution 1,757 - 1,298 -

Property, plant and equipment 232,138 158,574 171,509 117,003

Exploration and evaluation assets 59,706 35,636 44,112 26,294

Total assets 455,011 308,908 336,174 227,926

LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities

Suppliers 37,425 24,307 27,651 17,935

Financing and export prepayment agreement 27,642 - 20,423 -

Customer advance 2,127 1,571 -

Taxes payable - short term 4,594 3,070 3,394 2,265

Income tax and social contribution 8,800 - 6,502 -

Account payable 9,399 1,936 6,944 1,428

Royal agreement option - 5,081 - 3,749

Payroll and related charges 2,902 409 2,144 302

Royalties 1,112 822 -

Lease liability 2,089 680 1,543 502

Accrued social projects 2,173 - 1,605 -

Accrued liabilities and other liabilities 1,513 1,959 1,118 1,445

Total current liabilities 99,776 37,442 73,717 27,626

Non-Current Liabilities

Financing and export prepayment agreement 122,768 77,438 90,704 57,137

Taxes payable - long term 136 - 100 -

Accrued liabilities 2,354 1,386 1,739 1,023

Lease liability 4,131 2,989 3,052 2,205

Asset retirement obligations 7,216 6,547 5,331 4,831

Related party loan - - - -

Total Non-Current liabilities 136,605 88,360 100,927 65,196

Total liabilities 236,381 125,802 174,644 92,822

Shareholders' equity

Share capital 373,043 276,711 275,614 204,170

Contributed surplus 64,680 103,936 47,787 76,689

Accumulated other comprehensive loss 923 (3,030) 443 (2,236)

Accumulated deficit (220,016) (194,511) (162,315) (143,519)

Total shareholders' equity 218,630 183,106 161,529 135,104

Total liabilities and shareholders' equity 455,011 308,908 336,174 227,926

Figure 3: Selected Consolidated Cash Flow Statement

Nine Months Ended September 30, 2023 (000) CAD USD

Operating activities

Net loss for the period (25,505) (18,796)

Adjustments for:

Depreciation 4,339 3,291

Income tax and social contribution - current and deferred 7,149 5,336

Stock-based compensation 46,626 34,617

Accrual social projects 2,173 1,601

Accrual for contingencies 683 503

Cost transactions 790 582

Interest due loans and leases 2,880 2,122

Accretion due asset retirement obligation 308 227

Foreign exchange loss (gain) on other assets and liabilities (7,403) (5,456)

Adjusted income (loss) for the period 32,040 24,028

Changes in non-cash working capital items:

Customers (74,669) (55,167)

Prepaid expenses and other assets (8,799) (6,501)

Inventories (20,345) (15,031)

Advance to suppliers (7,613) (5,625)

Related parties (9,176) (6,779)

Suppliers 7,468 5,518

Advance from customers 1,757 1,298

Amounts payable and other liabilities (1,663) (1,229)

Payroll and other taxes 2,364 1,747

Interest payment of leases (1,683) (1,243)

Net cash used in operating activities (80,319) (58,985)

Investing activities

Addition to exploration and evaluation assets (12,443) (9,193)

Purchase of property, plant and equipment (49,475) (36,553)

Net cash used in investing activities (61,918) (45,747)

Financing activities

Loans and leasings 80,958 59,814

Net cash provided by financing activities 80,958 59,814

Effect of exchange rate changes on cash held in foreign currency 3,067 2,004

Net (decrease)increase in cash (58,212) (42,914)

Cash, beginning of period 96,354 71,094

Cash, end of period 38,142 28,180

Reconciliation

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

in this release certain non -U.S. GAAP operating performance measures of EBITDA, EBITDA margin, Adjusted EBITDA, and

Adjusted EBITDA margin. These non-U.S. GAAP financial measures are a supplement to and not a substitute for or superior to,

the Company's results pr esented in accordance with U.S. GAAP. The non-U.S. GAAP financial measures presented by the

Company may be different from non -U.S. GAAP financial measures presented by other companies. Specifically, the Company

believes the non-U.S. GAAP 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 financial measures is not meant to be considered in isolation or as a substitute for results

or guidance prepared and presented in accordance with U.S. GAAP. A reconciliation of the non-U.S. GAAP financial measures

to U.S. GAAP results is included herein.

Endnotes:

(1) Unit Cash Operating Costs per ton include mining, processing, crushing, and site administration expenses. When shown as Free on

Board (FOB), these expenses include transport and port charges. For clarity, inventory adjustments, by-product credits, non-site G&A,

carbon credits, and royalty costs are excluded.

Figure 4: Adjusted EBITDA Calculation

Profit and Loss - Management P&L

Three Months

Ended September

30,

Nine Months

Ended

September 30,

Three Months

Ended

September 30,

Nine Months

Ended

September 30,

CAD CAD USD USD

Revenue from contracts with customers 129,925 129,925 96,902 96,902

Operating cost (excl. depreciation expense) (41,714) (41,714) (31,110) (31,110)

Distribution cost (1,090) (1,090) (814) (814)

Gross margin

87,121

87,121

64,977

64,977

General and administration expense (excl. depreciation

expense) (16,534) (42,939)

(12,329) (31,939)

Sales expenses (63) (331) (46) (246)

Stock-based compensation 2,392 (46,626) 1,783 (34,617)

Other net expenses (net) (1,879) (4,789) (1,403) (3,555)

EBITDA

71,037 (7,564) 52,982 (5,380)

EBITDA (%) 55% -6% 55% -6%

Non-recurring general and administration expense 4,569 6,282 3,415 4,717

Legal & Consultant (1) 2,858 4,300 2,130 3,222

Others (2) 1,711 1,982 1,285 1,495

Stock-based compensation (3) (2,392) 46,626 (1,783) 34,617

Adjusted EBITDA

73,214

45,344

54,614

33,953

Adjusted EBITDA (%) 56% 35% 56% 35%

Notes:

1) Legal & Consultation costs are primarily fees associated with the ongoing strategic review process.

2) Other expenses include certain non-recurring operational charges. Charges in 3Q23 include a CAD$1,425mn demurrage expense.

3) Represents non-cash stock-based compensation.