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SGQ.V ·

Connected Transaction Deferral of Payment Obligations Under Convertible Debenture

Financings Debt & Credit Facilities

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October 13, 2023

CONNECTED TRANSACTION

DEFERRAL OF PAYMENT OBLIGATIONS UNDER

CONVERTIBLE DEBENTURE

VANCOUVER – SouthGobi Resources Ltd. (TSX-V: SGQ, HK: 1878) (“SouthGobi” or the

“Company”) announces that, on October 13, 2023, the Company and its subsidiaries, namely

SouthGobi Sands LLC and SGQ Coal Investment Pte. Ltd., entered into a new deferral

agreement with JD Zhixing Fund L.P.

Background

This announcement is made by SouthGobi Resources Ltd. (the “Company”, together with its

subsidiaries, the “Group”) pursuant to Rule 13.09(2) and Chapter 14A of the Rules Governing

the Listing of Securities on the Hong Kong Stock Exchange (the “Hong Kong Listing Rules”)

and the Inside Information Provisions under Part XIVA of the Securities and Futures Ordinance

(Chapter 571 of the Laws of Hong Kong).

Reference is made to the announcement of the Company dated November 11, 2022, the

announcement of the Company dated August 30, 2023 (collectively, the “Announcements”)

and the Management Proxy Circular of the Company dated July 20, 2023 (the “Management

Proxy Circular ”) in relation to the deferral agreements under the Convertible Debenture.

Unless otherwise specified, te rms used in this announcement shall have the meaning as

defined in the Announcements and the Management Proxy Circular.

The November 2023 Deferral Agreement

The Company announces that, on October 13, 2023 , the Company and its subsidiaries,

namely SouthGobi Sands LLC and SGQ Coal Investment Pte. Ltd., entered into a new deferral

agreement (the “November 2023 Deferral Agreement”) with JD Zhixing Fund L.P. (“JDZF”),

pursuant to which JDZF agreed to grant the Company (i) a deferral of the payment-in kind

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interest payment payable to JDZF on November 19, 2023 under the Convertible Debenture;

(ii) a deferral of the management fees payable to JDZF on November 15, 2023, February 15,

2024, May 16, 2024 and August 15, 2024, respectively, under the Amended and Res tated

Cooperation Agreement, in each case until on August 31, 2024 (the “Deferral Date”). JDZF is

the registered holder of the Company’s US$250 million Convertible Debenture issued on

November 19, 2009 and the Company’s largest shareholder.

The principal terms of the November 2023 Deferral Agreement are as follows:

 JDZF agreed to grant the Company a deferral of the following payments until the

Deferral Date (the “Deferral”):

(i) a deferral of the payment-in kind interest payment of US$4,000,000 which will

be due and payable to JDZF on November 19, 2023 (the “November 2023 PIK

Interest”) under the Convertible Debenture; and

(ii) a deferral of the management fees which will be due and payable to JDZF on

November 15, 2023, February 15, 2024, May 16, 2024 and August 15, 2024,

respectively, under the Amended and Restated Cooperation Agreement (the

“Deferred Management Fees”, together with the November 2023 PIK Interest,

the “November 2023 Deferred Amounts”).

 As consideration for the deferral of the November 2023 PIK Interest, the Company

agreed to pay JDZF a deferral fee equal to 6.4% per annum (the “ Convertible

Debenture Deferral Fee”) on the outstanding balance of the November 2023 PIK

Interest, commencing on the date on which each such November 2023 Deferred

Amounts would otherwise have been due and payable under the Convertible

Debenture.

 As consideration for the deferral of the Deferred Management Fees, the Company

agreed to pay JDZF a deferral fee equal to 1.5% per annum (“ Cooperation

Agreement Deferral Fee”, together with the Convertible Debenture Deferral Fee, the

“Deferral Fees ”) on the outstanding balance of the Deferred Management Fees,

commencing on the date on which each such November 2023 Deferral Amounts would

otherwise have been due and payable under the Amended and Restated Cooperation

Agreement.

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 The November 2023 Deferral Agreement does not contemplate a fixed repayment

schedule for the November 2023 Deferred Amounts or related Deferral Fees. Instead,

the November 2023 Deferral Agreement requires the Company to use its best efforts

to pay the November 2023 Deferred Amounts and related Deferral Fees due and

payable under the November 2023 Deferral Agreement to JDZF. During the period

beginning as of the effective date of the November 2023 Deferral Agreement and

ending as of the Deferral Date, the Company will provide JDZF with monthly updates

of its financial status and business operations, and the Company and JDZF will on a

monthly basis discuss and assess in good faith the amount (if any) of the November

2023 Deferred Amounts and related Deferral Fees that the Company may be able to

repay to JDZF, having regard to the working capital requirements of the Company’s

operations and business at such time and with the view of ensuring that the Company’s

operations and business would not be materially prejudiced as a result of any

repayment.

 If at any time before the November 2023 Deferred Amounts and related Deferral Fees

are fully repaid, the Company proposes to appoint, replace or terminate one or m ore

of its chief executive officer, its chief financial officer or any other senior executive(s)

in charge of its principal business function or its principal subsidiary, the Company will

first consult with, and obtain written consent (such consent shall not be unreasonably

withheld) from JDZF prior to effecting such appointment, replacement or termination.

The Deferral Fees which are expected to be satisfied by the internal resources and/or external

borrowings of the Group were determined on an arm’s leng th basis (or on terms no less

favourable to the Group than terms available from independent third parties) among the parties

to the November 2023 Deferral Agreement, taking into account the following factors:

(i) the deferral fees stipulated under the previous deferral agreements, including the

deferral fee at the rate of 6.4% per annum as consideration for the deferred interest

payments arising from the Convertible Debenture and 1.5% per annum as

consideration for the deferred management fees arising f rom the Amended and

Restated Cooperation Agreement contemplated under the March 2023 Deferral

Agreement, which is the latest deferral agreement before the November 2023 Deferral

Agreement;

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(ii) historically, the higher finance costs incurred by the Group for r eceiving financial

assistance from independent third parties of the Group within the past five years, the

rate of which generally fell within the range from 15% to 16%;

(iii) the finance costs of comparable listed companies on the Hong Kong Stock Exchange,

with the interest rates ranged from 3% to 9.25% per annum; and

(iv) the reasons and benefits as set out in the section headed “Reasons and benefits of

the November 2023 Deferral Agreement” below.

General Information of the Parties

The Group

The Company is an integrated coal mining, development and trading company. SGQ Coal

Investment Pte. Ltd. is a wholly-owned subsidiary of the Company incorporated under the laws

of Singapore, which is principally engaged in the investment holding business activities.

SouthGobi Sands LLC is a wholly-owned subsidiary of the Company incorporated under the

laws of Mongolia, which is principally engaged in coal mining, development and exploration of

properties in Mongolia.

JDZF

JDZF is an exempt limited partnership formed under the laws of the Cayman Islands, which is

principally engaged in investment holding activities. JDZF’s general partner and limited partner

are JD Dingxing Limited and Inner Mongolia Tianyu Trading Limited. To the best of the

Company’s knowledge and belief , the ultimate beneficial owner of the limited partner is Mr.

Yong An and that of the general partner is Ms. Chonglin Zhu. Mr. Yong An is the Chairman

and founder of Inner Mongolia Tianyu Innovation Investment Group Co. Ltd.* (內蒙古天宇創

新投資集團有限公司) (“Tianyu Group”), and has conducted business in Inner Mongolia region

since 1998. Ms. Chonglin Zhu was the Chief Financial Officer of Tianyu Group from March

2015 to September 2022, and was also responsible for managing JDZF. Ms. Chonglin Zhu

has served as the executi ve Director and Senior Vice President of Finance of the Company

since September 8, 2022.

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Hong Kong Listing Rules implications

JDZF is a substantial shareholder of the Company holding approximately 29.03% of the

Company issued common shares and hence a connected person of the Company. The

entering into of the November 2023 Deferral Agreement constitutes a “connected transaction”

under Chapter 14A of the Listing Rules.

Pursuant to Rules 14.22 and 14A.81 of the Hong Kong Listing Rules, a series of transactions

will be aggregated and treated as if they were one transaction if they were all entered into or

completed (as the case may be) within a 12 -month period or were otherwise related. The

counterparties to the November 2022 Deferral Agreement, the March 2023 Deferral

Agreement (collectively, the “ Previous Transactions ”) and the November 2023 Deferral

Agreement are all JDZF and such transactions are similar in nature. Accordingly, such

transactions shall normally be aggregated. One or more of the applicable percentage ratios

(as defined in Rule 14.07 of the Hong Kong Listing Rules) of the November 2023 Deferral

Agreement upon aggrega tion with the Previous Transactions exceeds 25% but all are less

than 100%. Nevertheless, as the Company has complied with all the applicable requirements

for major and connected transactions under Chapters 14 and 14A of the Listing Rules

(including the in dependent shareholders’ approval requirement) in respect of the Previous

Transactions, the November 2023 Deferral Agreement is not required to be reclassified by

aggregating with the Previous Transactions.

As one or more of the applicable percentage ratios (as defined in Rule 14.07 of the Hong Kong

Listing Rules) calculated for the November 2023 Deferral Agreement (on a standalone basis)

is more than 0.1% but less than 5%, the November 2023 Deferral Agreement is exempt from

the independent shareholders’ approval requirement, and is subject only to the reporting,

announcement and annual review requirements in respect of connected transactions set out

in Chapter 14A of the Hong Kong Listing Rules.

Reasons and Benefits of the November 2023 Deferral Agreement

In evaluating the terms of the November 2023 Deferral Agreement and reaching its conclusion

in support of the Deferral, the Board of Directors of the Company (“the “Board) (excluding the

Company’s directors who are appointed by JDZF pursuant to contractual nomination rights

contained in the securityholders agreement between the Company, JDZF and a former

shareholder of the Company and certain deferral agreements between JDZF, the Company

and certain of its subsidiaries relating to the Convertible Debenture, being Mr. Ruibin Xu, Ms.

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Chonglin Zhu and Mr. Chen Shen (collectively, the “ Deferral Interested Directors ”))

considered a number of factors, including the following: (i) the Deferral is designed to improve

the financial position of the Company; and (ii) the Deferral will enhance the Company’s ability

to continue as a going concern in the near term and provide the Company with financial

flexibility to consider and explore different measures to secure additional capital or to pursue

a strategic debt restructuring or refinancing plan with JDZF.

Board Review and Approval

The November 2023 Deferral Agreement and the transactions contemplated thereunder were

reviewed and approved by the disinterested members of the Board (i.e., excluding the Deferral

Interested Directors). After considering, among other things, the terms of the Deferral and the

November 2023 Deferral Agreement, the Company’s financial position and the possible

funding alternatives reasonably available to the Company, the Board (including the

independent no n-executive directors of the Company, excluding the Deferral Interested

Directors who abstained) is of the view that: (i) whilst the Deferral is not conducted on the

ordinary and usual course of business of the Group, the Deferral is offered on normal

commercial terms (on arm’s length basis or terms no less favourable to the Group than terms

available from independent third parties) or better ; and (ii) the terms of the Deferral are fair

and reasonable in the circumstances of the Company and in the interests of the shareholders

of the Company as a whole.

The Deferral Interested Directors who have a material interest in the November 2023 Deferral

Agreement and the transactions contemplated thereunder were required to abstain from

voting on the board resoluti ons approving the same. Except for the Deferral Interested

Directors, none of the Company’s directors have any material interest in the November 2023

Deferral Agreement and the transactions contemplated thereunder, and none of the

Company’s directors were required to abstain from voting on the board resolutions approving

the same.

The Company will make further announcements regarding the potential of further future

deferrals of its payment obligations under the Convertible Debenture as and when appropriate.

There can be no assurance, however, that any agreement for future deferrals will be reached

with the major shareholder of the Company either at all or on favourable terms.

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If there is any inconsistency or discrepancy between the English and Chinese vers ion, the

English version shall prevail.

About SouthGobi

SouthGobi, listed on the Hong Kong Stock Exchange and the TSX Venture Exchange, owns

and operates its flagship Ovoot Tolgoi coal mine in Mongolia. It also holds the mining licences

of its other metallurgical and thermal coal deposits in South Gobi region of Mongolia.

SouthGobi produces and sells coal to customers in China.

Contact:

Investor Relations

Email: [email protected]

Mr. Ruibin Xu

Chief Executive Officer

Office: +1 604 762 6783 (Canada)

+852 2156 1438 (Hong Kong)

Website: www.southgobi.com

Forward-Looking Statements

Certain information included in this press release that is not current or historical factual

information constitutes forward -looking statements or information within the meaning of

applicable securities laws (collectively, “forward -looking statements”), in cluding information

about the potential of further future deferrals of its payment obligations under the Convertible

Debenture. Forward-looking statements are frequently characterized by words such as “plan”,

“expect”, “project”, “intend”, “believe”, “ant icipate”, "could", "should", "seek", "likely",

"estimate" and other similar words or statements that certain events or conditions “may” or

“will” occur. Forward -looking statements are based on certain factors and assumptions

including, among other things , the Company’s ability to successfully negotiate a future

deferrals of its payment obligations under the Convertible Debenture and other similar factors

that may cause actual results to differ materially from what the Company currently expects .

Actual results may vary from the forward -looking statements. Readers are cautioned not to

place undue importance on forward-looking statements, which speaks only as of the date of

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this disclosure, and not to rely upon this information as of any other date. While the Company

may elect to, it is under no obligation and does not undertake to, update or revise any forward-

looking statements, whether as a result of new information, further events or otherwise at any

particular time, except as required by law. Additional information concerning factors that may

cause actual results to materially differ from those in such forward -looking statements is

contained in the Company’s filings with Canadian securities regulatory authorities and the

website of the Hong Kong regulatory filings and disclosures of listed issuer information. These

can be found under the Company’s profile on SEDAR+ and HKEXnews respectively, at

www.sedarplus.ca and www.hkexnews.hk.