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Southgobi Resources Announces Fourth Quarter and Full Year 2019 Financial and Operating Results

Production Results Financials

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RESOURCES November 26, 2020

SOUTHGOBI RESOURCES ANNOUNCES FOURTH QUARTER AND

FULL YEAR 2019 FINANCIAL AND OPERATING RESULTS

HONG KONG – SouthGobi Resources Ltd. ( Toronto Stock Exchange (“TSX”): SGQ, Hong

Kong Stock Exchange (“HKEX”): 1878 ) (the “Company” or “SouthGobi”) today announces

its financial and operating results for the quarter and the year ended December 31, 2019. All

figures are in U.S. dollars (“USD”) unless otherwise stated.

Reference is made to the announcement of the Company dated March 30, 2020 in relation

to the unaudited financial and operating results for the year ended December 31, 2019 (the

“Unaudited Annual Results Announcement”) and the announcements dated April 27, 2020,

May 17, 2020, June 30, 2020, July 24, 2020 and August 12, 2020 in relation to, among

other things, the further delay in publication of the audited annual results announcement and

the dispatch of the annual report for the year ended December 31, 2019 (collectively the

“Announcements”). Unless otherwise defined, capitalised terms used in this announcement

shall have the same meanings as those defined in the Unaudited Annual Results Announcement

and the Announcements.

The Board wish to inform that the Company’s independent auditors, BDO Limited (“BDO”),

have completed their audit of the consolidated financial statements of the Company for the

year ended 31 December 2019 in accordance with Canadian generally accepted auditing

standards and would like to announce the audited annual results of the Company for the year

ended December 31, 2019 together with the comparative figures for the previous year and

the respective notes in this announcement.

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SIGNIFICANT EVENTS AND HIGHLIGHTS

The Company’s significant events and highlights for the year ended December 31, 2019 and

the subsequent period to November 26, 2020 are as follows:

• Operating Results – The Company’s sales volume increased from 2.8 million tonnes

in 2018 to 3.7 million tonnes in 2019. The average selling price of coal decreased from

$37.1 per tonne in 2018 to $34.9 per tonne in 2019. The decrease in the average selling

price was principally attributable to (i) a change of the Company’s product mix, as sales

of premium semi-soft coking coal represented a smaller proportion of total sales in 2019;

and (ii) a higher portion of sales made at the mine gate instead of transporting the coal

to the Company’s Inner Mongolia subsidiary and selling to third party customers within

China.

• Financial Results – The Company recorded a $29.8 million profit from operations in

2019 compared to a $10.5 million loss from operations in 2018. The improvement in

profit from operations was principally attributable to (i) a lower provision for doubtful

trade and other receivables being made during the year ($0.5 million and $20.9 million

for 2019 and 2018, respectively); and (ii) increased sales volume.

• Impact of the Coronavirus Disease 2019 (“COVID-19”) Pandemic – The Company

was informed that effective as of February 11, 2020, the Mongolian State Emergency

Commission closed Mongolia’s southern border with China in order to prevent the spread

of COVID-19. Accordingly, the Company suspended coal exports to China beginning as

of February 11, 2020 as a result of the border closure.

On March 28, 2020, the Mongolian-Chinese border was re-opened for coal export on a trial

basis, with a limit imposed on the total volume of coal that was permitted to be exported

during this trial period. The Company has experienced a continuous improvement in

the volume of coal exported to China since March 28, 2020. During the period between

April to October 2020, an aggregate of 1.9 million tonnes of coal was exported by the

Company from Mongolia to China, as compared to an aggregate of 2.0 million tonnes

of coal during the same period in the 2019 calendar year.

The border closure has had an adverse impact on the Company’s sales and cash flows in

the first and second quarter of 2020. In order to mitigate the financial impact of the border

closures and preserve its working capital, the Company temporarily ceased major mining

operations (including coal mining), reduced production to only coal-blending activities

and placed approximately half of its workforce on furlough effective as of February 2020.

Since August 2, 2020, the Company has resumed its mining operations, which includes

mining, blending and washing of coal. As at October 31, 2020, SouthGobi Sands LLC

(“SGS”), a subsidiary of the Company, employed 208 employees at the Ovoot Tolgoi

Mine site (December 31, 2019: 383 employees). The Company produced 1.1 million

tonnes from August to October 2020, as compared to 1.3 million tonnes from August

to October 2019. There were a few COVID-19 cases reported in Ulaanbaatar (being

the capital city of Mongolia) on November 11, 2020. As a result, the Mongolian local

authorities have taken certain precautionary steps to minimize further transmission and

announced a lockdown for the city until December 2, 2020. Although the mining operations

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and the export of coal from Mongolia to China continues as of the date hereof, there

can be no guarantee that the Company will be able to continue exporting coal to China,

or the border crossings would not be the subject of additional closures as a result of

COVID-19 in the future. The Company will continue to closely monitor the development

of the COVID-19 pandemic and the impact it has on coal exports to China and will react

promptly to preserve the working capital of the Company.

Based on a preliminary review of the information and operational data of the Company

currently available, the Company expects to record a net loss for the three months ended

March 31, 2020 and for the six months ended June 30, 2020. The anticipated net loss

was principally attributable to decreased sales volumes in the first quarter of 2020 as

a result of the closure of the Mongolian-Chinese border crossings which took effect in

February 2020 and therefore, the Company was unable to export coal into China as a

result. In the event that the Company’s ability to export coal into the Chinese market

becomes restricted or limited again as a result of any future restrictions which may

be implemented at the Mongolian-Chinese border crossing, this is expected to have

a material adverse effect on the business and operations of the Company and may

negatively affect the price and volatility of the Common Shares and any investment in

such shares could suffer a significant decline or total loss in value.

• China Investment Corporation (together with its wholly-owned subsidiaries and

affiliates, “CIC”) convertible debenture (“CIC Convertible Debenture”) – On April

23, 2019, the Company executed a deferral agreement (the “2019 Deferral Agreement”)

with CIC in relation to a deferral and revised repayment schedule in respect of (i) $41.8

million of outstanding cash and payment in kind interest (“PIK Interest”) and associated

costs due and payable to CIC on November 19, 2018 (the “Outstanding Interest Payable”)

under the CIC Convertible Debenture and a deferral agreement executed with CIC on

June 12, 2017 (the “June 2017 Deferral Agreement”); and (ii) $27.9 million of cash and

PIK Interest payments payable to CIC under the CIC Convertible Debenture from April

23, 2019 to and including May 19, 2020 (the “Deferral”). Pursuant to Section 501(c) of

the TSX Company Manual, the 2019 Deferral Agreement was approved at the Company’s

adjourned annual and special meeting of shareholders on June 13, 2019.

The key repayment terms of the 2019 Deferral Agreement are: (i) the Company agreed

to pay a total of $14.3 million over eight instalments from November 2019 to June 2020;

(ii) the Company agreed to pay the PIK Interest covered by the Deferral by way of cash

payments, rather than the issuance of Common Shares; and (iii) the Company agreed to

pay the remaining balance of $62.6 million on June 20, 2020. The Company agreed to

pay a deferral fee at a rate of 6.4% per annum in consideration of the deferred amounts.

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As a condition to agreeing to the Deferral, CIC required that the mutual co-operation

agreement (the “Cooperation Agreement”) dated November 19, 2019 between SGS and

CIC, be amended and restated (the “Amended and Restated Cooperation Agreement”) to

clarify the manner in which the service fee ( the “Management Fee”) payable to CIC under

the Cooperation Agreement is calculated, with effect as of January 1, 2017. Specifically,

the Management Fee under the Amended and Restated Cooperation Agreement is

determined based on the net revenues realized by the Company and all of its subsidiaries

derived from sales into China (rather than the net revenues realized by the Company and

its Mongolian subsidiaries as currently contemplated under the Cooperation Agreement).

As consideration for deferring payment of the additional Management Fee payable to CIC

as a result of the Amended and Restated Cooperation Agreement, the Company agreed

to pay to CIC a deferral fee at the rate of 2.5% on the outstanding Management Fee.

Pursuant to the Amended and Restated Cooperation Agreement, the Company agreed to

pay CIC the total outstanding Management Fee and related accrued deferral fee of $4.2

million over six instalments from June 2019 to November 2019. The Company executed

the Amended and Restated Cooperation Agreement with CIC on April 23, 2019.

Pursuant to their terms, both the 2019 Deferral Agreement and the Amended and Restated

Cooperation Agreement became effective on June 13, 2019, being the date on which the

2019 Deferral Agreement was approved by shareholders at the Company’s adjourned

annual and special meeting of shareholders.

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In connection with the 2019 Deferral Agreement, the Company also announced that it

intends to discuss a potential debt restructuring plan with respect to amounts owing to CIC

which is mutually beneficial to the Company and CIC; and to form a special committee

comprised of independent directors to ensure that the interests of its minority shareholders

are fairly considered in the negotiation and review of any such restructuring; however,

there can be no assurance that a favorable outcome will be reached. As of the date

hereof, there has not been any significant progress in relations to the restructuring plan.

On February 19, 2020, the Company and CIC entered into an agreement (the “2020

February Deferral Agreement”) pursuant to which CIC agreed to grant the Company a

deferral of: (i) deferred cash interest and deferral fees of $1.3 million and $2.0 million which

were due and payable to CIC on January 19, 2020 and February 19, 2020, respectively,

under the 2019 Deferral Agreement (collectively, the “2020 February Deferral Amounts”);

and (ii) approximately $0.7 million of the Management Fee which was due and payable

on February 14, 2020 to CIC under the Amended and Restated Cooperation Agreement.

The 2020 February Deferral Agreement became effective on March 10, 2020, being the

date on which the Company obtained the requisite acceptance of the 2020 February

Deferral Agreement from the TSX as required under applicable TSX rules.

The principal terms of the 2020 February Deferral Agreement are as follows:

• Payment of the 2020 February Deferral Amounts will be deferred until June 20, 2020,

while the Management Fee will be deferred until they are repaid by the Company.

• As consideration for the deferral of these amounts, the Company agreed to pay

CIC: (i) a deferral fee equal to 6.4% per annum on the 2020 February Deferral

Amounts, commencing on the date on which each such 2020 Deferral Amount would

otherwise have been due and payable under the 2019 Deferral Agreement; and

(ii) a deferral fee equal to 2.5% per annum on the Management Fee, commencing

on the date on which the Management Fee would otherwise have been due and

payable under the Amended and Restated Cooperation Agreement.

• The Company agreed to provide CIC with monthly updates regarding its operational

and financial affairs.

• As the Company anticipated prior to agreeing to the 2020 February Deferral

Agreement that a deferral was likely required in respect of the monthly payments

due and payable in the period between April 2020 and June 2020 under the 2019

Deferral Agreement and Amended and Restated Cooperation Agreement, the

Company and CIC agreed to discuss in good faith a deferral of these payments

on a monthly basis as they become due.

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• The Company agreed to comply with all of its obligations under the 2019 Deferral

Agreement and the Amended and Restated Cooperation Agreement, as amended

by the 2020 February Deferral Agreement.

• The Company and CIC agreed that nothing in the 2020 February Deferral Agreement

prejudices CIC’s rights to pursue any of its remedies at any time pursuant to the

2019 Deferral Agreement and Amended and Restated Cooperation Agreement,

respectively.

On March 10, 2020, the Company agreed with CIC (the “2020 March Deferral Agreement”)

that the $2.0 million of deferred cash interest and deferral fees which were due and

payable to CIC on March 19, 2020 under the 2019 Deferral Agreement (the “2020 March

Deferral Amount”) will be deferred until June 20, 2020. The terms of the 2020 March

Deferral Agreement are substantially the same as the terms of the 2020 February Deferral

Agreement, including that the Company agreed to pay CIC a deferral fee equal to 6.4%

per annum on the 2020 March Deferral Amount, commencing on March 19, 2020. The

2020 March Deferral Agreement became effective on March 25, 2020, being the date

on which the Company obtained the requisite acceptance of the 2020 March Deferral

Agreement from the TSX as required under applicable TSX rules.

On April 10, 2020, the Company agreed with CIC (the “2020 April Deferral Agreement”)

that the $2.0 million of deferred cash interest and deferral fees which were due and

payable to CIC on April 19, 2020 under the 2019 Deferral Agreement (the “2020 April

Deferral Amount”) will be deferred until June 20, 2020. The terms of the 2020 April

Deferral Agreement are substantially the same as the terms of the 2020 February Deferral

Agreement, including that the Company agreed to pay CIC a deferral fee equal to 6.4%

per annum on the 2020 April Deferral Amount, commencing on April 19, 2020. The 2020

April Deferral Agreement became effective on April 29, 2020, being the date on which

the Company obtained the requisite acceptance of the 2020 April Deferral Agreement

from the TSX as required under applicable TSX rules.

On May 8, 2020, the Company agreed with CIC (the “2020 May Deferral Agreement”)

that the deferred cash interest and deferral fees of $2.0 million which were due and

payable to CIC on May 19, 2020 under the 2019 Deferral Agreement; and approximately

$0.2 million of Management fees which were due and payable on May 15, 2020 to

CIC under the Amended and Restated Cooperation Agreement (collectively, the “2020

May Deferral Amount”) will be deferred until June 20, 2020. The terms of the 2020

May Deferral Agreement are substantially the same as the terms of the 2020 February

Deferral Agreement, including that the Company agreed to pay CIC a deferral fee equal

to 6.4% per annum on the deferred cash interest and deferral fees commencing on May

19, 2020 and a deferral fee equal to 2.5% per annum on the deferred Management fees

commencing on May 15, 2020. The 2020 May Deferral Agreement became effective on

June 8, 2020, being the date on which the Company obtained the requisite acceptance of

the 2020 May Deferral Agreement from the TSX as required under applicable TSX rules.

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On June 19, 2020, the Company agreed with CIC (the “2020 June Deferral Agreement”)

that the deferred cash interest and deferral fees in the aggregate amount of approximately

$74.0 million (the “2020 June Deferral Amount”) which were due and payable to CIC on

June 19, 2020 under the 2019 Deferral Agreement and the prior deferral agreements

entered into during the period between February to May 2020 will be deferred until

September 14, 2020. The terms of the 2020 June Deferral Agreement are substantially

the same as the terms of the 2020 February Deferral Agreement, including that the

Company agreed to pay CIC a deferral fee equal to 6.4% per annum on the 2020 June

Deferral Amount commencing on June 19, 2020. The 2020 June Deferral Agreement

became effective on July 17, 2020, being the date on which the Company obtained the

requisite acceptance of the 2020 June Deferral Agreement from the TSX as required

under applicable TSX rules.

On November 19, 2020, the Company and CIC entered into an agreement (the “2020

November Deferral Agreement”) pursuant to which CIC agreed to grant the Company

a deferral of: (i) deferred cash interest and deferral fees of approximately $75.2 million

which were due and payable to CIC on or before September 14, 2020, under the 2020

June Deferral Agreement; (ii) semi-annual cash interest payments in the aggregate

amount of $16.0 million payable to CIC on November 19, 2020 and May 19, 2021; (iii)

$4.0 million worth of PIK Interest shares (“2020 November PIK Interest”) issuable to CIC

on November 19, 2020 under the CIC Convertible Debenture; and (iv) the Management

Fees which payable to CIC on November 14, 2020, February 14, 2021, May 15, 2021,

August 14, 2021 and November 14, 2021 under the Amended and Restated Cooperation

Agreement. (collectively, the “2020 November Deferral Amounts”). The effectiveness of

the 2020 November Deferral Agreement and the respective covenants, agreements and

obligations of each party under the 2020 November Deferral Agreement are subject to

the Company obtaining the requisite approval of the 2020 November Deferral Agreement

from Company shareholders in accordance with applicable TSX rules. On October 29,

2020, the Company obtained an order from the British Columbia Securities Commission

(“BCSC”), the Company’s principal securities regulator in Canada, which partially revoked

the CTO (as defined below) to, amongst other things, permit the Company to execute

the 2020 November Deferral Agreement.

The principal terms of the 2020 November Deferral Agreement are as follows:

• Payment of the 2020 November Deferral Amounts will be deferred until August 31,

2023.

• CIC agreed to waive its rights arising from any default or event default under the

CIC Convertible Debenture as a result of trading in the Common Shares being halted

on the TSX beginning as of June 19, 2020 and suspended on the HKEX beginning

as of August 17, 2020, in each case for a period of more than five trading days.

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• As consideration for the deferral of the 2020 November Deferral Amounts, the

Company agreed to pay CIC: (i) a deferral fee equal to 6.4% per annum on the 2020

November Deferral Amounts payable under the CIC Convertible Debenture and the

2020 June Deferral Agreement, commencing on the date on which each such 2020

November Deferral Amount would otherwise have been due and payable under the

CIC Convertible Debenture or the June 2020 Deferral Agreement, as applicable; and

(ii) a deferral fee equal to 2.5% per annum on the 2020 November Deferral Amounts

payable under the Amended and Restated Cooperation Agreement, commencing

on the date on which the Management Fee would otherwise have been due and

payable under the Amended and Restated Cooperation Agreement.

• The 2020 November Deferral Agreement does not contemplate a fixed repayment

schedule for the 2020 November Deferral Amounts and related deferral fees.

Instead, the Company and CIC would agree to assess in good faith the Company’s

financial condition and working capital position on a monthly basis and determine the

amount, if any, of the 2020 November Deferral Amounts and related deferral fees

that the Company is able to repay under the CIC Convertible Debenture, the June

2020 Deferral Agreement or the Amended and Restated Cooperation Agreement,

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.

• Commencing as of November 19, 2020 and until such time as the November 2020

PIK Interest is fully repaid, CIC reserves the right to require the Company to pay

and satisfy the amount of the November 2020 PIK Interest, either in full or in part,

by way of issuing and delivering PIK interest shares in accordance with the CIC

Convertible Debenture provided that, on the date of issuance of such shares, the

Common Shares are listed and trading on at least one stock exchange.

• If at any time before the 2020 November Deferral Amounts and related deferral

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

or more 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,

then the Company must first consult with, and obtain written consent from CIC prior

to effecting such appointment, replacement or termination.

• Settlement with First Concept Industrial Group Limited (“First Concept”) – On

June 7, 2020, SGS entered into a settlement agreement with First Concept, pursuant

to which SGS agreed to pay to First Concept a settlement sum in the amount of $8.0

million in full and final settlement of any and all claims which First Concept may have

against SGS in relation to Arbitration Award (as defined below), the subject matter of the

Arbitration Award including any claims for interests and costs and the fees and expenses

of the Arbitration Award, and any and all enforcement proceedings and applications in

any jurisdictions, and in relation to the deed of settlement with First Concept (the “Full

Settlement Sum”). The Full Settlement Sum was fully satisfied by the Company in June

2020 and the outstanding payable to First Concept as of the date hereof is $nil.