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Sierra Madre Reports Strong Q1 2026 Financial Results, Record Quarterly Revenues 128,827 Silver Equivalent Ounces Sold in Q1 2026 Quarterly Net Revenues of US$10.1 Million and Adjusted EBITDA of US$2.8 Million First Phase of La Guitarra Capacity Expansion on Schedule for Completion by the End of Q2

Resource Estimates Financials Corporate Updates

Sierra Madre Reports Strong Q1 2026

Financial Results, Record Quarterly Revenues

128,827 Silver Equivalent Ounces Sold in Q1 2026

Quarterly Net Revenues of US$10.1 Million and Adjusted EBITDA of US$2.8 Million

First Phase of La Guitarra Capacity Expansion on Schedule for Completion by the End of Q2

2026

Vancouver, British Columbia--(Newsfile Corp. - May 19, 2026) - Sierra Madre Gold and Silver Ltd.

(TSXV: SM) (OTCQX: SMDRF) ("

Sierra Madre

" or the "

Company

") is pleased to provide financial

results for the quarter ended March 31, 2026 ("

Q1 2026

"). Unless otherwise noted, all amounts are

expressed in U.S. dollars.

Alex Langer, Chief Executive Officer, commented, "Our Q1 revenues of US$10.1 million are a record for

the Company. With a steady production base, Sierra Madre leveraged the effects of rising commodity

prices. We are on solid footing heading into the rest of 2026. Head grades are anticipated to improve as

Coloso and Nazareno mines continue to ramp up. We have purchased haul trucks, scoop trams, and

invested in backup generators to reduce operating costs and sustain production continuity. The Guitarra

plant capacity expansion is anticipated to be completed by the end of Q2 2026 and is expected to

increase throughputs by over 50% from current levels. We expect these initiatives to materially increase

production while reducing unit costs."

Mr. Langer continued, "We are also looking forward to closing the Del Toro mine acquisition and

preparing for exploration in the East District of the La Guitarra Mine Complex, with over 30,000 metres

of drilling, planned to start in H2 2026."

Highlights

Revenues

: Gross silver revenues for the quarter totalled $5.9 million ($85.14 per ounce) and gold

revenues totalled $5.1 million ($4,906 per ounce). Silver revenues for the quarter ended March 31,

2025 ("

Q1 2025

") totalled $2.3 million ($31.13 per ounce) and gold revenues totalled $2.9 million

($2,828 per ounce).

Sales

: In Q1 2026, the Company sold 69,006 ounces of silver ("

Ag

") and 1,038 ounces of gold

("

Au

") or 128,827 silver equivalent ("

AgEq

") ounces, based on the ratio of silver and gold prices

realized for each shipment in the quarter. This compares to 75,137 ounces of Ag and 1,022

ounces of Au or 165,093 AgEq ounces sold in Q1 2025.

Cash Costs

for the quarter were $42.55 per AgEq ounce produced, as compared to $33.63 per

AgEq ounce produced in Q4 2025 and $22.51 in Q1 2025 due to a number of factors including the

ramp up of operations at Coloso and Nazareno and inflationary pressures on our input costs, as

detailed below.

Adjusted EBITDA

of $2.8 million for Q1 2026 compares to $1.1 million for Q1 2025.

Cash from Operations

: the Company generated $3.5 million of cash from operating activities in

Q1 2026 as compared to $729 thousand in Q1 2025.

Gross Profit

was $3.61 million for Q1 2026, as compared to $1.36 million for Q1 2025.

Cash and cash equivalents and short-term investments

at March 31, 2026 totalled $13.2

million and working capital totalled $14.4 million.

Cost Drivers:

Ramp-up and development activities at Coloso and Nazareno (discussed below)

drove a significant share of the current production from off-book, out-of-resource, lower-grade

material, which weighed on unit mining costs. Gold and silver recovery declines stemmed from

feed blend optimization across the three mines, further pressuring costs. Additional headwinds

included higher pay rates and a ~29% expansion of La Guitarra's staff base ahead of the planned

expansion; elevated commodity prices driving higher mine royalty payments and production taxes;

a strengthening Mexican peso increasing the cost of peso-denominated operating expenses; and

broader inflationary pressures — all of which contributed to quarterly cost performance.

Del Toro Acquisition and Financing:

In December 2025, the Company announced its intention

to acquire the Del Toro silver mine from First Majestic Silver Corp. ("

First Majestic

") and

complete a concurrent financing, which subsequently closed in escrow for gross proceeds of

CAD$57.5 million - see the Company's

December 17, 2025

press release for details of the

acquisition and financing and

January 14, 2026

and

January 30, 2026

press releases for details

of the financing.

Del Toro Acquisition - Shareholder Approval:

On

April 28, 2026

, Sierra Madre announced

that shareholders had approved the acquisition of the Del Toro mine at a special meeting.

La Guitarra Expansion

: As announced on

September 8, 2025

, the Company has initiated a plan

to expand production capacity at Guitarra in a two-phase program, with the first phase anticipated

for completion by the end of Q2 2026, with the aim to increase the nameplate capacity of the mill

from 500 tonnes per day ("

tpd

") to a range of 750-800 tpd.

The second phase is anticipated to be

completed by Q3 2027, with the aim of increasing the capacity to a range of 1,200-1,500 tpd at

Guitarra.

First Majestic Loan Payment

: On February 6, 2026, the Company made a principal payment of

$2.5 million on the $5 million senior secured project financing loan with First Majestic. Please see

the Company's

March 24, 2026

press release for details.

Additional Q1 2026 Operational Details

Mine Operations

: The Company milled 41,699 tonnes of material, with silver recoveries

averaging 71.98% and gold recoveries averaging 71.61%. In Q1 2025, the Company milled

39,167 tonnes of material, with silver recoveries averaging 79.21% and gold recoveries averaging

78.77%.

Production

: Sierra Madre produced 58,506 ounces of silver and 932 ounces of gold in Q1 2026,

compared to production of 70,176 ounces of silver and 1,001 ounces of gold in Q1 2025.

Development

: 759.20 metres of development were completed in Q1 2026, compared to 775.70

metres in Q1 2025.

Coloso and Nazareno

: Mining restarted at the higher-grade Coloso underground mine at the end

of Q1 2025 (estimated resource grades at Coloso are significantly higher in both silver and gold

compared to the Guitarra mine veins

1

). In

September 2025

, Sierra Madre also announced the

restart of mining at the Nazareno mine. The Company is focused on ramping up operations at

Coloso and Nazareno ahead of the increased plant throughput levels anticipated upon completion

of Phase I of the Guitarra expansion.

To meet the Phase I and II production targets, in late April, Sierra Madre selected a special

services contractor to provide equipment and manpower to accelerate mine development at

Coloso and Nazareno. The contractor began mobilization to site in early May.

Once the contractor

is in place, the Company will be able to transfer its miners and equipment to the Guitarra mine to

accelerate production.

Expansion Progress

:

For the two-phase expansion of the La Guitarra plant, Sierra Madre has

acquired key equipment— including a second crusher (tested and installed) and a 600-700 tpd

ball mill, now refurbished and under contract for installation, with commissioning expected in late

Q2 2026. Construction crews for the ball mill foundation work have been mobilized to site and the

purchase of critical equipment has begun.

Construction of a thickener tank with a rated capacity of 800 tpd began in January 2026 and is

expected to be completed in late June. This would thicken tailings to ±60% solids, allowing a

significant portion of the tailings to be pumped directly to open stopes below the main San

Raphael mine level, using existing tailings pumping equipment.

Equipment Purchases

: Multiple haul trucks were purchased in April to replace rental trucks and

are expected to lead to a significant reduction in operating costs. Two new scoop trams were

acquired in order to meet the mining production demands of the expansion plans. Sierra Madre

has also purchased two diesel generators for installation at the Guitarra mine as well as a

generator for the Coloso-Nazareno mine complex. Construction for housing this equipment has

begun at both sites and all needed ancillary equipment for power hook-up has been purchased.

Exploration

: On

October 23, 2025

, the Company announced the start of a $3.5 million

exploration program at the East District of the Guitarra mine complex. Upon completion of

mapping, sampling and drill target delineation, a 30,000-metre drill program would then be

undertaken to further assess the targets' economic potential. Drill permit preparation is underway

and drilling is expected to start in H2 2026.

Sierra Madre is also sourcing a large core rig for

drilling long sub-horizontal holes from the fully permitted, mining-designated Tlacotal area.

Outlook

Improved head grades of the mineralized material are expected through the remainder of 2026 as

a higher proportion of fresh mineralized ore from in-resource material is processed, with an

expected decrease in unit mining costs.

The Company also expects increased production from the recent re-start of operations at Coloso

and Nazareno as the mine development proceeds, de-watering continues, and progress is made

towards the higher-grade areas.

With the first phase of the Guitarra expansion expected to come on-line later this quarter, Sierra

Madre expects to see meaningfully higher production once operational along with a further

reduction in costs.

Quarterly Financial Overview

Selected financial information set out below is based on and derives from the unaudited condensed

consolidated interim financial statements of the Company for each of the quarters listed, which have

been prepared in accordance with IFRS, as applicable to quarterly reporting:

Mar. 31,

2026 (Q1)

($)

Dec. 31,

2025 (Q4)

($)

Sep. 30,

2025 (Q3)

($)

Jun. 30,

2025 (Q2)

($)

Mar. 31,

2025 (Q1)

($)

Dec 31,

2024 (Q4)

($)

Sep. 30,

2024 (Q3)

($)

Jun. 30,

2024 (Q2)

($)

Revenues

10,108,067

8,318,599

5,919,211

5,756,997

4,960,887

3,911,542

2,668,991

-

Gross profit

3,610,034

3,719,115

2,103,308

1,687,796

1,355,999

1,085,167

381,405

-

Share-based

compensation

849,506

345,298

654,394

242,758

153,241

330,820

477,867

812,762

Income tax recovery

(expense)

(1,280,269)

6,046,531

(185,308)

(166,810)

(129,081)

(44,084)

(5,791)

24,706

Income (loss) for the

quarter

338,839

7,454,684

67,842

276,160

335,875

(37,936)

(855,766)

(1,977,200)

Income (loss) per

share - basic and

diluted

0.00

0.04

0.00

0.00

0.00

(0.00)

(0.01)

(0.01)

This news release should be read in conjunction with the Company's condensed consolidated interim

financial statements for the quarter ended March 31, 2026 and associated Management Discussion and

Analysis ("MD&A"), both of which are available on SEDAR+ (

www.sedarplus.ca

) and on the Company's

website (

www.sierramadregoldandsilver.com

).

AgEq ounces produced have been determined using a ratio of 77.27 Au:Ag for all periods based upon

the ratio used in the 2023 technical report titled "NI 43-101 La Guitarra Technical Report, La Guitarra

Mineral Resource Estimate, Guitarra Silver-Gold Project".

AgEq quarterly ounces sold have been determined using the actual silver and gold prices obtained. The

determined ratio used for Q1 2026 was 57.62 Au:Ag (Q1 2025 - 88.02). The higher cost per AgEq

ounce in Q1 2026 was influenced in large part by the decline in silver prices relative to gold prices

compared to Q1 2025, which resulted in a lower AgEq conversion ratio. This lower AgEq ratio reduced

the number of reported AgEq ounces attributed to our gold production in Q1, making cash costs per

AgEq ounce appear higher and less favourable despite strong performance and economic

fundamentals. Applying the same ratio used for Q1 2025 to Q1 2026 would reduce the cost by $4.03 per

AgEq ounce. However, as a primary silver producer, the current price environment remains favourable

and strengthens the Company's overall economics.

The Company reports non-GAAP measures, which include Cash Cost of Production per Tonne, Cash

Cost per AgEq ounce produced, All-in Sustaining Cash Cost per AgEq ounce produced and Average

Realized Price per AgEq ounce sold, Adjusted EBITDA, and working capital. These measures are

widely used in the mining industry as a benchmark for performance, but do not have a standardized

meaning and may differ from methods used by other companies with similar descriptions. See "Non-

GAAP and Other Financial Measures" section of the Company's Q1 2026 MD&A for definitions and

reconciliations to GAAP measures.

Qualified Person

Mr. Gregory Smith, P. Geo, Director of Sierra Madre, is a Qualified Person as defined by NI 43-101, and

has reviewed and approved the technical data and information contained in this news release. Mr. Smith

has verified the technical and scientific data disclosed herein.

About Sierra Madre

Sierra Madre Gold and Silver Ltd.

(TSXV: SM) (OTCQX: SMDRF) is a precious metals development,

extraction, and exploration company focused on the Guitarra mine in the Temascaltepec mining district,

Mexico, and the exploration and development of its Tepic property in Nayarit, Mexico. The Guitarra mine

is a permitted underground mine, which includes a 500 tpd processing facility that operated until mid-

2018 and restarted commercial production in January 2025.

The +2,600 ha Tepic Project hosts low-sulphidation epithermal gold and silver mineralization with an

existing historic resource.

Sierra Madre's management team has played key roles in managing the exploration and development of

silver and gold mineral reserves and mineral resources. Sierra Madre's team of professionals has

collectively raised over $1 billion for mining companies.

On behalf of the board of directors of Sierra Madre Gold and Silver Ltd.,

"

Alexander Langer

"

Alexander Langer

President, Chief Executive Officer and Director

778-820-1189

Contact:

[email protected]

Cautionary Note Regarding Production Decisions

The Company's decision to place the mine into commercial production, expand a mine, make other

production related decisions, or otherwise carry out mining and processing operations, is largely based

on internal non-public Company data and reports from previous operations and the results of test mining

and processing.

The Company is not basing any production decisions on NI 43-101 compliant reserve

estimates, preliminary economic assessments or feasibility studies and, as a result, there is greater risk

and uncertainty as to future economic results from the Guitarra Mine Complex, including increased

uncertainty of achieving any particular level of recovery of minerals or the cost of such recovery, including

increased risks associated with developing a commercially mineable deposit, and a higher technical

risk of failure than would be the case if a feasibility study were completed and relied upon to make a

production decision.

Cautionary Note Regarding Forward-Looking Information

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.

This press release contains "forward-looking information" and "forward-looking statements" within the

meaning of applicable securities legislation. The forward-looking statements herein are made as of

the date of this press release only, and the Company does not assume any obligation to update or

revise them to reflect new information, estimates or opinions, future events or results or otherwise,

except as required by applicable law. Often, but not always, forward-looking statements can be

identified by the use of words such as "plans", "expects", "is expected", "budgets", "scheduled",

"estimates", "forecasts", "predicts", "projects", "intends", "targets", "aims", "anticipates" or "believes"

or variations (including negative variations) of such words and phrases or may be identified by

statements to the effect that certain actions "may", "could", "should", "would", "might" or "will" be

taken, occur or be achieved. Forward-looking statements include, without limitation, statements

regarding discussions of future plans, including the expected timing of concentrate shipments; the

Company increasing production; the Company receiving revenues on a weekly basis and such

revenues allowing the Company to comfortably expand to without further capital needs; production

and the expected timing and production levels thereof.

The forward-looking statements involve numerous risks and uncertainties, and actual results might

differ materially from results suggested in any forward-looking statements. These risks and

uncertainties include, among other things, that predicted production levels will be achieved and that

existing production levels will be maintained.

In making the forward-looking statements in this news release, the Company has applied certain

material assumptions, including without limitation, that the Company will be able to execute its future

plans as intended, that predicted production levels will be achieved and that existing production levels

will be maintained.

Although management of the Company has attempted identify important factors that could cause

actual results to differ materially from those contained in forward-looking statements or forward-looking

information, there may be other factors that cause results not to be as anticipated, estimated or

intended. There 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 such statements. Accordingly,

readers should not place undue reliance on forward-looking statements and forward-looking

information. Readers are cautioned that reliance on such information may not be appropriate for other

purposes.

SOURCE:

Sierra Madre Gold and Silver Ltd.

1

A copy of the 2023 NI 43-101 report, prepared by TechSer Mining Consultants Ltd. ("TechSer") of Vancouver B.C., by David Thomas, P.Geo. and

QP Geology and Cristian Garcia, P.Eng. and QP Mining, titled "La Guitarra Mineral Resource Estimate Guitarra Silver-Gold Project, Temascaltepec,

Estado de México, México" with an effective date of October 24, 2023, is available on SEDAR+ and the company's website at

https://sierramadregoldandsilver.com/presentations/NI-43-101-La-Guitarra-Mineral-Resource-Estimate.pdf

To view the source version of this press release, please visit

https://www.newsfilecorp.com/release/297923