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SGQ.V ·

SouthGobi Resources announces second quarter 2020 financial and operating results

Production Results Financials

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RESOURCES December 23, 2020

SouthGobi Resources announces second quarter 2020 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 three and six months ended June 30, 2020. All figures

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

SIGNIFICANT EVENTS AND HIGHLIGHTS

The Company’s significant events and highlights for the three months ended June 30, 2020

and the subsequent period up to December 23, 2020 are as follows:

• Operating Results – The Company suspended coal exports to China beginning as of

February 11, 2020 as a result of the closure of Mongolia’s southern border with China

in order to prevent the spread of Coronavirus Disease 2019 (“COVID-19”). 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 resumed coal exports to China gradually thereafter. As

a result, the Company’s sales volume decreased from 0.9 million tonnes for the second

quarter of 2019 to 0.5 million tonnes for the second quarter of 2020.

Despite an improvement of the product mix, the average selling price of coal decreased

from $36.8 per tonne in the second quarter of 2019 to $31.7 per tonne in the second

quarter of 2020 as a result of 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 $1.9 million loss from operations in the

second quarter of 2020 compared to a $5.2 million profit from operations in the second

quarter of 2019. The financial results were impacted by (i) the decreased sales resulting

from the export volume limitation imposed following the reopening of the Mongolian-

Chinese border on a trial basis on March 28, 2020; and (ii) the provision for commercial

arbitration of $4.6 million recorded in connection with the Company entering into a

settlement agreement with First Concept Industrial Group Limited (“First Concept”) on

June 7, 2020.

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• Impact of the 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 from 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 of Ulaanbaatar effective as of November 12, 2020. Although the Company’s

mining operations 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.

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.

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• China Investment Corporation (“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.

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

agreement (the “Cooperation Agreement”) dated November 19, 2009 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

(collectively, the “2020 February Deferral Amounts”) which were due and payable to

CIC on January 19, 2020 and February 19, 2020, respectively, under the 2019 Deferral

Agreement; 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 February Deferral

Amounts 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 Fee 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 Fee

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

Fee 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

the Company’s 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 of 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 2020 June 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 2020

June 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.

Until such time as the 2020 November Deferral Agreement is approved by the Company’s

shareholders and the deferral and waiver thereunder in favour of the Company become

effective, the Company remains in default under the CIC Convertible Debenture and

2020 June Deferral Agreement and CIC may declare the amounts owing thereunder

immediately due and payable, and may take steps to enforce payment thereof, which

would have a material adverse effect on the business and operations of the Company and

could 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.

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• Settlement with 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.

• Cease Trade Order and Halt Trading on TSX – On June 19, 2020, the BCSC issued a

general “failure to file” cease trade order (“CTO”), to prohibit the trading by any person

of any securities of the Company in Canada. Trading in the Common Shares on the TSX

was halted as a result of the CTO. The CTO was issued as a result of the Company’s

failure to file: (i) its annual consolidated financial statements for the year ended December

31, 2019 and the accompanying Management’s Discussion and Analysis of Financial

Condition and Results of Operations (“MD&A”); (ii) its Annual Information Form for the

year ended December 31, 2019; and (iii) its interim consolidated financial statements

for the three-month period ended March 31, 2020 and accompanying MD&A, in each

case prior to the filing deadline of June 15, 2020.

The CTO will remain in effect until such time as the Company fully remedies its filing

defaults under applicable Canadian securities laws, including filing of its interim financial

statements for the three and nine-month periods ended September 30, 2020 and the

accompanying MD&A, and makes a successful application to the BCSC to have the

CTO revoked. While the Company is taking such actions as it considers necessary in

order to remedy its filing defaults as soon as possible, there can be no assurance that

the Company will have the CTO lifted in a timely manner or at all. For so long as the

CTO remains in effect, it will have a significant adverse impact on the liquidity of the

Common Shares and shareholders may suffer a significant decline or total loss in value

of its investment in the Common Shares as a result.