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Torex Gold Reports Q1 2024 Results On track to deliver on full-year production and cost guidance with funding surplus in-hand to complete the Media Luna Project

Production Results Financials

Torex Gold Reports Q1 2024 Results

On track to deliver on full-year production and cost guidance

with funding surplus in-hand to complete the Media Luna

Project

(All amounts expressed in U.S. dollars unless otherwise stated)

Toronto, Ontario--(Newsfile Corp. - May 8, 2024) - Torex Gold Resources Inc. (the "Company" or

"Torex") (TSX: TXG) reports the Company's financial and operational results for the three months ended

March 31, 2024. Torex will host a conference call tomorrow morning at 9:00 AM (ET) to discuss the

results.

Jody Kuzenko, President & CEO of Torex, stated:

"2024 is off to a solid start with production and costs tracking to full-year guidance. Operational results

were in line with expectations, with quarterly gold production of 115,494 ounces ("oz") at all-in sustaining

costs

1

of $1,202 per oz. Our cost performance, combined with a record quarterly average realized gold

price

1

of $2,023 per oz, resulted in an impressive all-in sustaining costs margin

1

of 39%. With

decreasing costs expected through 2024 as open pit stripping winds down, we are well-positioned to

deliver even stronger margins should the gold price remain at current levels.

"The strong operational performance resulted in robust free cash flow

1

of $77 million prior to

expenditures on the Media Luna Project ($126 million), which includes $44 million of annual tax and

royalty payments related to fiscal 2023. We exited the quarter with $405 million in available liquidity

1

(including $113 million in cash), which more than covers the $257 million of upfront expenditures

remaining on the Media Luna Project and our objective to maintain at least $100 million of liquidity on the

balance sheet.

"Steady progress was made at Media Luna with the project close to 70% complete at quarter end. As of

March 31, 95% of upfront costs had been committed including 71% incurred. Development and

construction activities are tracking to plan with first concentrate production anticipated before year end

and commercial production expected early next year. With this year expected to be the final year of

elevated capital expenditures, we are well-positioned to return to positive free cash flow in mid-2025.

"With consistently solid operational results from ELG, Media Luna construction advancing as planned,

and a funding surplus in-hand to complete Media Luna on time and on budget, our first quarter results

have laid the foundation for what we expect will be a transformational year for the Company and our

shareholders."

FIRST QUARTER 2024 HIGHLIGHTS

Strong safety performance continues:

The Company exited the quarter with one lost-time

ankle injury at the Media Luna Project and reached 14 million hours lost-time injury free at the El

Limón Guajes ("ELG") Mine Complex. As at March 31, 2024, the lost-time injury frequency ("LTIF")

for the Morelos Complex was 0.15 per million hours worked for both employees and contractors on

a rolling 12-month basis.

Gold production:

Delivered gold production of 115,494 oz for the quarter driven by a record

average gold recovery of 90.7%, the highest level achieved to date. Throughput rates remained

above 13,000 tonnes per day ("tpd") for the fifth consecutive quarter, averaging 13,118 tpd. With

the solid start to the year, the Company is on track to achieve annual production guidance of

400,000 to 450,000 oz. On a gold equivalent ounce basis ("oz AuEq"), the Company produced

117,306 oz AuEq

2

and is on track to achieve guidance of 410,000 to 460,000 oz AuEq

2

.

Gold sold:

Sold 111,642 oz of gold at an average realized gold price

1

of $2,023 per oz,

contributing to revenue of $236.5 million. On a gold equivalent ounce basis, the Company sold

114,199 oz AuEq

2

.

Total cash costs

1

and all-in sustaining costs

1

:

Total cash costs of $918 per oz sold and all-in

sustaining costs of $1,202 per oz sold. All-in sustaining costs margin

1

of $821 per oz sold,

implying an all-in sustaining costs margin

1

of 39%. Cost of sales was $157.4 million or $1,410 per

oz sold in the quarter, primarily impacted by the appreciation of the Mexican peso. Costs are

expected to decrease through 2024 as stripping requirements continue to decline with the wind

down of the open pits and as such, the Company is on track to achieve full year total cash costs

guidance of $860 to $910 per oz and all-in sustaining costs guidance of $1,100 to $1,160 per oz.

On a gold equivalent ounce basis, total cash costs of $943 per oz AuEq sold

2

and all-in sustaining

costs of $1,221 per oz AuEq sold

2

relative to guidance of $900 to $950 per oz AuEq sold

2

and

$1,130 to $1,190 per oz AuEq sold

2

, respectively.

Net income and adjusted net earnings

1

:

Reported net income of $43.1 million or earnings of

$0.50 per share on both a basic and diluted basis. Adjusted net earnings of $35.9 million or $0.42

per share on both a basic and diluted basis. Net income includes a derivative loss of $16.2 million

related to gold forward contracts and foreign exchange collar contracts entered into to mitigate

downside price risk during the construction of the Media Luna Project.

EBITDA

1

and adjusted EBITDA

1

:

Generated EBITDA of $98.0 million and adjusted EBITDA of

$113.2 million.

Cash flow generation:

Net cash generated from operating activities totalled $79.8 million and

$72.5 million before changes in non-cash operating working capital, including income taxes paid

of $43.9 million including the 7.5% Mexican mining royalty for 2023 of $24.8 million. Negative free

cash flow

1

of $49.1 million is net of cash outlays for capital expenditures, lease payments and

interest, including borrowing costs capitalized. Negative free cash flow was a direct result of

$126.4 million invested in the Media Luna Project.

Strong financial liquidity:

The quarter closed with net cash

1

of $69.2 million, including $113.2

million in cash and $44.0 million of lease-related obligations, no borrowings on the credit facilities

of $300.0 million as at March 31, 2024 and letters of credit outstanding of $7.9 million, providing

$405.3 million in available liquidity

1

.

Media Luna Project:

During the quarter, Media Luna Project expenditures totalled $126.4 million,

with a remaining project spend of $257.1 million. As of March 31, 2024, physical progress on the

Project was approximately 69%, with detailed engineering, procurement activities, underground

development, and surface construction advancing. With 95% of upfront expenditures committed as

at March 31, 2024 (including 71% incurred), expenditures to date have tracked reasonably well to

the initial budget of $874.5 million, noting the strength of the Mexican peso remains a headwind to

contend with. Quarterly expenditures are expected to remain above $100 million through Q3 2024

before declining in Q4 2024 as Media Luna nears completion and commercial production is

subsequently declared. There has been no change to full-year guidance of $350.0 to $400.0 million

on project capital expenditures.

Year-end Mineral Reserves & Resources

3

:

At ELG Underground, Proven and Probable

reserves increased to 654 koz AuEq, extending the reserve life out to late 2028. Measured and

Indicated resources expanded by 432 koz AuEq (570 koz AuEq prior to mined depletion), while

Inferred resources increased by 119 koz AuEq. The resource growth was a direct result of the

successful 2023 drilling program as well as the assumption of a lower cut-off grade, reflecting

higher metal price assumptions and lower costs due to steady increases in underground mining

rates. At EPO, infill drilling was successful in upgrading Inferred resources, while step-out drilling

expanded the overall mineralized footprint. Indicated resources increased by 481 koz AuEq. The

updated resource will form the basis of an internal prefeasibility study to be completed in the

second half of 2024. The positive results from the 2023 drilling program support the Company's

goal to maintain annual production of more than 450,000 oz AuEq beyond 2027 and extend the

overall life of the Morelos Complex well beyond 2033.

ESG rating improvements:

The Company's MSCI ESG rating improved from 'A' to 'AA', with

governance practices noted as 'leading global peers' (96

th

percentile). In addition, the Company's

overall Sustainalytics ESG Risk Rating score improved from 31.5 for 2023 (classified as High risk)

to 28.5 for 2024 (now categorized as Medium risk) and the CDP Climate Change Score improved

from 'C' (Awareness level) in 2022 to 'B-' (Management level) in 2023.

1

.

These measures are Non-GAAP Financial Performance Measures or Non-GAAP ratios (collectively, "Non-GAAP Measures"). For a detailed

reconciliation of each Non-GAAP Measure to its most directly comparable IFRS financial measure see Tables 2 to 11 of this press release.

For additional information on these Non-GAAP Measures, please refer to the Company's management's discussion and analysis ("MD&A")

for the three months ended March 31, 2024, dated May 7, 2024. The MD&A, and the Company's unaudited condensed consolidated interim

financial statements for the three months ended March 31, 2024, are available on Torex's website (

www.torexgold.com

) and under the

Company's SEDAR+ profile (

www.sedarplus.ca

).

2

.

Gold equivalent ounces produced and sold includes production of silver and copper converted to a gold equivalent based on a ratio of the

average realized prices for each commodity sold in the period. Refer to "Gold Equivalent Reporting" on page 6 of the Company's MD&A for

the three months ended March 31, 2024, dated May 7, 2024, for the relevant average realized prices by commodity and "Guidance" on page

7 of the Company's MD&A for 2024 guidance assumptions.

3

.

Mineral reserve and mineral resource estimates for the Morelos Complex can be found in tables 12 and 13, respectively, of this press

release. AuEq values account for underlying metal prices and metallurgical recoveries used in reserve and resource estimates. For more

information on the mineral reserve and mineral resource estimates for the Morelos Complex, please see the Company's annual information

form for the year ended December 31, 2023, or the Company's news release titled "Torex Gold Reports Year-end 2023 Reserves &

Resources" issued on March 26, 2024, and filed on SEDAR+ at

www.sedarplus.ca

and on the Company's website at

www.torexgold.com

.

Table 1: Operating and Financial Highlights

Three Months Ended

Mar 31,

Dec 31,

Mar 31,

In millions of U.S. dollars, unless otherwise noted

2024

2023

2023

Safety

Lost-time injury frequency

1

/million hours

0.15

0.31

0.53

Total recordable injury frequency

1

/million hours

0.97

1.23

1.87

Operating Results - Gold only basis

Gold produced

oz

115,494

137,993

122,918

Gold sold

oz

111,642

138,794

118,455

Total cash costs

2

$/oz

918

885

709

All-in sustaining costs

2

$/oz

1,202

1,073

1,079

Average realized gold price

2

$/oz

2,023

1,995

1,899

Operating Results - Gold Equivalent basis

Gold equivalent produced

3

oz AuEq

117,306

139,418

124,871

Gold equivalent sold

3

oz AuEq

114,199

139,854

120,748

Total cash costs

2,3

$/oz AuEq

943

893

732

All-in sustaining costs

2,3

$/oz AuEq

1,221

1,080

1,095

Financial Results

Revenue

$

236.5

282.4

228.8

Cost of sales

$

157.4

191.6

137.4

Earnings from mine operations

$

79.1

90.8

91.4

Net income

$

43.1

50.4

68.2

Per share - Basic

$/share

0.50

0.59

0.79

Per share - Diluted

$/share

0.50

0.58

0.79

Adjusted net earnings

2

$

35.9

49.1

50.3

Per share - Basic

2

$/share

0.42

0.57

0.59

Per share - Diluted

2

$/share

0.42

0.57

0.58

EBITDA

2

$

98.0

115.4

102.5

Adjusted EBITDA

2

$

113.2

142.6

132.7

Cost of sales - gold only basis

$/oz

1,410

1,380

1,160

Net cash generated from operating activities

79.8

120.0

47.0

Net cash generated from operating activities before changes

in non-cash operating working capital

$

72.5

133.5

61.9

Free cash flow

2

$

(49.1)

(24.3)

(54.0)

Cash and cash equivalents

$

113.2

172.8

321.9

Lease-related obligations

$

44.0

32.0

3.5

Net cash

2

$

69.2

140.8

318.4

Available liquidity

2

$

405.3

464.9

564.0

1

.

On a 12-month rolling basis, per million hours worked.

2

.

These measures are Non-GAAP Measures. For a detailed reconciliation of each Non-GAAP Measure to its most directly comparable

measure in accordance with the IFRS as issued by the International Accounting Standards Board see Tables 2 to 11 of this press release.

For additional information on these Non-GAAP Measures, please refer to the Company's MD&A for the three months ended March 31, 2024,

dated May 7, 2024. The MD&A and the Company's unaudited condensed consolidated interim financial statements for the three months

ended March 31, 2024, are available on Torex's website (

www.torexgold.com

) and under the Company's SEDAR+ profile

(

www.sedarplus.ca

).

3

.

Gold equivalent ounces produced and sold includes production of silver and copper converted to a gold equivalent based on a ratio of the

average realized prices for each commodity sold in the period. Refer to "Gold Equivalent Reporting" on page 6 of the Company's MD&A for

the relevant average realized prices by commodity.

CONFERENCE CALL AND WEBCAST DETAILS

The Company will host a conference call tomorrow at 9:00 AM (ET) where senior management will

discuss the first quarter operating and financial results. For expedited access to the conference call,

registration

is open to obtain an access code in advance, which will allow participants to join the call

directly at the scheduled time. Alternatively, dial-in details are as follows:

Toronto local or International: 1-647-484-8814

Toll-Free (North America): 1-844-763-8274

A live webcast of the conference call will be available on the Company's website at

https://torexgold.com/investors/upcoming-events/

. The webcast will be archived on the Company's

website.

Table 2: Reconciliation of Total Cash Costs and All-in Sustaining Costs to Production Costs

and Royalties

Three Months Ended

Mar 31,

Dec 31,

Mar 31,

In millions of U.S. dollars, unless otherwise noted

2024

2023

2023

Gold sold

oz

111,642

138,794

118,455

Total cash costs per oz sold

Production costs

$

100.8

116.5

81.5

Royalties

$

6.9

8.4

6.9

Less: Silver sales

$

(1.5)

(0.9)

(1.5)

Less: Copper sales

$

(3.7)

(1.2)

(2.9)

Total cash costs

$

102.5

122.8

84.0

Total cash costs per oz sold

$/oz

918

885

709

All-in sustaining costs per oz sold

Total cash costs

$

102.5

122.8

84.0

General and administrative costs

1

$

8.0

7.3

6.6

Reclamation and remediation costs

$

1.3

1.5

1.4

Sustaining capital expenditure

$

22.4

17.3

35.8

Total all-in sustaining costs

$

134.2

148.9

127.8

Total all-in sustaining costs per oz sold

$/oz

1,202

1,073

1,079

Gold equivalent sold

2

oz AuEq

114,199

139,854

120,748

Total cash costs per oz AuEq sold

Production costs

$

100.8

116.5

81.5

Royalties

$

6.9

8.4

6.9

Total cash costs

$

107.7

124.9

88.4

Total cash costs per oz AuEq sold

2

$/oz AuEq

943

893

732

All-in sustaining costs per oz AuEq sold

Total cash costs

$

107.7

124.9

88.4

General and administrative costs

1

$

8.0

7.3

6.6

Reclamation and remediation costs

$

1.3

1.5

1.4

Sustaining capital expenditure

$

22.4

17.3

35.8

Total all-in sustaining costs

$

139.4

151.0

132.2

Total all-in sustaining costs per oz AuEq sold

2

$/oz AuEq

1,221

1,080

1,095

1

.

This amount excludes a loss of $4.2 million, gain of $0.5 million and loss of $3.6 million for the three months ended March 31, 2024,

December 31, 2023, and March 31, 2023, respectively, in relation to the remeasurement of share-based payments. This amount also

excludes corporate depreciation and amortization expenses totalling $0.1 million, $nil and $0.1 million for the three months ended March 31,

2024, December 31, 2023, and March 31, 2023, respectively, within general and administrative costs. Included in general and administrative

costs is share-based compensation expense in the amount of $2.3 million or $21/oz for the three months ended March 31, 2024, $1.1 million

or $8/oz for the three months ended December 31, 2023, $1.9 million or $16/oz for the three months ended March 31, 2023. This amount

excludes other expenses totalling $1.2 million, $2.1 million and $0.6 million for the three months ended March 31, 2024, December 31, 2023,

and March 31, 2023, respectively.

2

.

Gold equivalent ounces produced and sold includes production of silver and copper converted to a gold equivalent based on a ratio of the

average realized prices for each commodity sold in the period. Refer to "Gold Equivalent Reporting" on page 6 of the Company's MD&A for

the relevant average realized prices by commodity.

Table 3: Reconciliation of Sustaining and Non-Sustaining Costs to Capital Expenditures

Three Months Ended

Mar 31,

Dec 31,

Mar 31,

In millions of U.S. dollars

2024

2023

2023

Sustaining

$

21.6

17.3

14.6

Capitalized Stripping (Sustaining)

$

0.8

-

21.2

Non-sustaining

$

-

0.3

0.7

Total ELG

$

22.4

17.6

36.5

Media Luna Project

1

$

126.4

124.0

66.4

Media Luna Cluster Drilling/Other

$

1.3

3.8

3.1

Working Capital Changes & Other

$

(24.0)

(4.0)

(6.3)

Capital expenditures

2

$

126.1

141.4

99.7

1

.

This amount includes a realized gain (or a reduction in the capitalized expenditures) of $0.8 million, $0.3 million and $nil for the three months

ended March 31, 2024, December 31, 2023, and March 31, 2023, respectively, in relation to the settlement of foreign exchange zero cost

collars that were entered into to manage the capital expenditure risk related to a further strengthening of the Mexican peso.

2

.

The amount of cash expended on additions to property, plant and equipment in the period as reported in the Condensed Consolidated Interim

Statements of Cash Flows.

Table 4: Reconciliation of Average Realized Gold Price and Total Cash Costs Margin to

Revenue

Three Months Ended

Mar 31,

Dec 31,

Mar 31,

In millions of U.S. dollars, unless otherwise noted

2024

2023

2023

Gold sold

oz

111,642

138,794

118,455

Revenue

$

236.5

282.4

228.8

Less: Silver sales

$

(1.5)

(0.9)

(1.5)

Less: Copper sales

$

(3.7)

(1.2)

(2.9)

Less: Realized (loss) gain on gold contracts

$

(5.4)

(3.4)

0.5

Total proceeds

$

225.9

276.9

224.9

Total average realized gold price

$/oz

2,023

1,995

1,899

Less: Total cash costs

$/oz

918

885

709

Total cash costs margin

$/oz

1,105

1,110

1,190

Total cash costs margin

%

55

56

63

Gold equivalent sold

1

oz AuEq

114,199

139,854

120,748

Revenue

$

236.5

282.4

228.8

Less: Realized (loss) gain on gold contracts

$

(5.4)

(3.4)

0.5

Total proceeds

$

231.1

279.0

229.3

Total average realized gold price

$/oz

2,023

1,995

1,899

Less: Total cash costs

1

$/oz AuEq

943

893

732

Total cash costs margin

1

$/oz AuEq

1,080

1,102

1,167

Total cash costs margin

%

53

55

61

1

.

Gold equivalent ounces produced and sold includes production of silver and copper converted to a gold equivalent based on a ratio of the

average realized prices for each commodity sold in the period. Refer to "Gold Equivalent Reporting" on page 6 of the Company's MD&A for

the relevant average realized prices by commodity.

Table 5: Reconciliation of All-in Sustaining Costs Margin to Revenue

Three Months Ended

Mar 31,

Dec 31,

Mar 31,

In millions of U.S. dollars, unless otherwise noted

2024

2023

2023

Gold sold

oz

111,642

138,794

118,455

Revenue

$

236.5

282.4

228.8

Less: Silver sales

$

(1.5)

(0.9)

(1.5)

Less: Copper sales

$

(3.7)

(1.2)

(2.9)

Less: Realized (loss) gain on gold contracts

$

(5.4)

(3.4)

0.5

Less: All-in sustaining costs

$

(134.2)

(148.9)

(127.8)

All-in sustaining costs margin

$

91.7

128.0

97.1

Total all-in sustaining costs margin

$/oz

821

922

820

Total all-in sustaining costs margin

%

39

45

42

Gold equivalent sold

1

oz AuEq

114,199

139,854

120,748

Revenue

$

236.5

282.4

228.8

Less: Realized (loss) gain on gold contracts

$

(5.4)

(3.4)

0.5

Less: All-in sustaining costs

$

(139.4)

(151.0)

(132.2)

All-in sustaining costs margin

$

91.7

128.0

97.1

Total all-in sustaining costs margin

1

$/oz AuEq

802

915

804

Total all-in sustaining costs margin

%

39

45

42

1

.

Gold equivalent ounces produced and sold includes production of silver and copper converted to a gold equivalent based on a ratio of the

average realized prices for each commodity sold in the period. Refer to "Gold Equivalent Reporting" on page 6 of the Company's MD&A for

the relevant average realized prices by commodity.

Table 6: Reconciliation of Adjusted Net Earnings to Net Income

Three Months Ended

In millions of U.S. dollars, unless

otherwise noted

Mar 31,

Dec 31,

Mar 31,

2024

2023

2023

Basic weighted average shares outstanding

shares

85,949,559

85,885,453

85,869,276

Diluted weighted average shares outstanding

shares

86,499,360

86,410,111

86,398,732

Net income

$

43.1

50.4

68.2

Adjustments:

Unrealized foreign exchange gain

$

(0.6)

(0.7)

(0.5)

Unrealized loss on derivative contracts

$

11.6

28.4

27.1

Remeasurement of share-based payments

$

4.2

(0.5)

3.6

Derecognition of provisions for uncertain tax positions

$

(12.1)

-

(15.2)

Tax effect of above adjustments

$

(3.3)

(8.3)

(9.0)

Tax effect of currency translation on tax base

$

(7.0)

(20.2)

(23.9)

Adjusted net earnings

$

35.9

49.1

50.3

Per share - Basic

$/share

0.42

0.57

0.59

Per share - Diluted

$/share

0.42

0.57

0.58

Table 7: Reconciliation of EBITDA and Adjusted EBITDA to Net Income

Three Months Ended

Mar 31,

Dec 31,

Mar 31,

In millions of U.S. dollars

2024

2023

2023

Net income

$

43.1

50.4

68.2

Finance income, net

$

(1.7)

(2.0)

(3.0)

Depreciation and amortization

1

$

49.8

66.8

49.1

Current income tax expense

$

26.2

50.5

16.8

Deferred income tax recovery

$

(19.4)

(50.3)

(28.6)

EBITDA

$

98.0

115.4

102.5

Adjustments:

Unrealized loss on derivative contracts

$

11.6

28.4

27.1

Unrealized foreign exchange gain

$

(0.6)

(0.7)

(0.5)

Remeasurement of share-based payments

$

4.2

(0.5)

3.6

Adjusted EBITDA

$

113.2

142.6

132.7

1

.

Includes depreciation and amortization included in cost of sales, general and administrative expenses and exploration and evaluation

expenses.

Table 8: Reconciliation of Free Cash Flow to Net Cash Generated from Operating Activities

Three Months Ended

Mar 31,

Dec 31,

Mar 31,

In millions of U.S. dollars

2024

2023

2023

Net cash generated from operating activities

$

79.8

120.0

47.0

Less:

Additions to property, plant and equipment

1

$

(126.1)

(141.4)

(99.7)

Lease payments

$

(1.4)

(1.6)

(0.8)

Interest paid

2

$

(1.4)

(1.3)

(0.5)

Free cash flow

$

(49.1)

(24.3)

(54.0)

1

.

The amount of cash expended on additions to property, plant and equipment in the period as reported on the Condensed Consolidated Interim

Statements of Cash Flows.

2

.

Including borrowing costs capitalized to property, plant and equipment.

Table 9: Reconciliation of Net Cash to Cash and Cash Equivalents

Mar 31,

Dec 31,

Mar 31,

In millions of U.S. dollars

2024

2023

2023

Cash and cash equivalents

$

113.2

172.8

321.9

Less: Lease-related obligations

$

(44.0)

(32.0)

(3.5)

Net cash

$

69.2

140.8

318.4

Table 10: Reconciliation of Available Liquidity to Cash and Cash Equivalents

Mar 31,

Dec 31,

Mar 31,

In millions of U.S. dollars

2024

2023

2023

Cash and cash equivalents

$

113.2

172.8

321.9

Add: Available credit of the Debt Facility

$

292.1

292.1

242.1

Available liquidity

$

405.3

464.9

564.0

Table 11: Reconciliation of Unit Cost Measures to Production Costs

Three Months Ended

In millions of U.S. dollars, unless

otherwise noted

Mar 31,

2024

Dec 31,

2023

Mar 31,

2023

Gold sold (oz)

111,642

138,794

118,455

Tonnes mined - open pit (kt)

8,981

9,626

9,354

Tonnes mined - underground (kt)

168

212

156

Tonnes processed (kt)

1,194

1,218

1,177

Total cash costs:

Total cash costs ($)

102.5

122.8

84.0

Total cash costs per oz sold ($)

918

885

709

Breakdown of production costs

$

$/t

$

$/t

$

$/t

Mining - open pit

31.6

3.52

33.8

3.51

28.4

3.03

Mining - underground

13.8

82.34

16.3

77.02

12.6

80.42

Processing

42.5

35.64

45.5

37.36

39.7

33.72

Site support

14.3

12.00

14.1

11.58

12.1

10.25

Mexican profit sharing (PTU)

3.0

2.50

6.4

5.26

5.5

4.64

Capitalized stripping

(0.8)

-

(21.2)

Inventory movement

(4.3)

-

3.5

Other

0.7

0.4

0.9

Production costs

100.8

116.5

81.5

Table 12: Mineral Reserve Estimate - Morelos Complex (December 31, 2023)

Tonnes

Au

Ag

Cu

Au

Ag

Cu

AuEq

AuEq

(kt)

(gpt)

(gpt)

(%)

(koz)

(koz)

(Mlb)

(gpt)

(koz)

Media Luna Underground

Proven

2,001

4.28

33.1

1.09

276

2,129

48

6.48

417

Probable

21,568

2.56

24.2

0.84

1,775

16,749

401

4.24

2,943

Proven & Probable

23,569

2.71

24.9

0.86

2,050

18,877

448

4.43

3,360

ELG Underground

Proven

1,497

5.77

8.0

0.30

277

385

10

6.28

302

Probable

2,007

4.91

7.5

0.29

317

482

13

5.46

352

Proven & Probable

3,504

5.28

7.7

0.30

594

867

23

5.81

654

ELG Open Pit

Proven

1,813

4.30

5.4

0.16

251

313

6

4.36

254

Probable

3,741

2.51

4.5

0.20

302

538

16

2.58

310

Proven & Probable

5,553

3.09

4.8

0.18

552

851

23

3.16

565

Surface Stockpiles

Proven

4,972

1.17

2.8

0.07

187

443

8

1.20

192

Probable

-

-

-

-

-

-

-

-

-

Proven & Probable

4,972

1.17

2.8

0.07

187

443

8

1.20

192

Total Morelos Complex

Proven

10,283

3.00

9.9

0.32

991

3,269

72

3.52

1,165

Probable

27,316

2.73

20.2

0.71

2,393

17,769

430

4.11

3,606

Proven & Probable

37,598

2.80

17.4

0.61

3,384

21,038

502

3.95

4,771

Notes to accompany the mineral reserve table:

1

.

Mineral reserves were developed in accordance with CIM (2014) guidelines.

2

.

Rounding may result in apparent summation differences between tonnes, grade, and contained metal content. Surface stockpile mineral

reserves are estimated using production and survey data and apply the same gold equivalent ("AuEq") formula as ELG Open Pits.

3

.

AuEq of total reserves is established from combined contributions of the various deposits.

4

.

The qualified person for the mineral reserve estimate is Johannes (Gertjan) Bekkers, P. Eng., VP of Mines Technical Services.

5

.

The qualified person is not aware of mining, metallurgical, infrastructure, permitting, or other factors that materially affect the mineral reserve

estimates.

Notes to accompany the Media Luna Underground mineral reserves:

1

.

Mineral reserves are based on Media Luna Measured & Indicated mineral resources with an effective date of December 31, 2023.

2

.

Media Luna Underground mineral reserves are reported above an in-situ ore cut-off grade of 2.4 g/t AuEq.

3

.

Media Luna Underground cut-off grades and mining shapes are considered appropriate for a metal price of $1,500/oz gold ("Au"), $19/oz

silver ("Ag") and $3.50/lb copper ("Cu") and metal recoveries of 90% Au, 86% Ag, and 93% Cu.

4

.

Mineral reserves within designed mine shapes assume long-hole open stoping, supplemented with mechanized cut-and-fill mining and

includes estimates for dilution and mining losses.

5

.

Media Luna Underground AuEq = Au (g/t) + Ag (g/t) * (0.0121) + Cu (%) * (1.6533), accounting for metal prices and metallurgical recoveries.

Notes to accompany the ELG Underground mineral reserves:

1

.

Mineral reserves are founded on Measured and Indicated mineral resources, with an effective date of December 31, 2023, for ELG

Underground (including Sub-Sill, El Limón Deep and El Limón Sur Trend deposits).

2

.

ELG Underground mineral reserves are reported above an in-situ ore cut-off grade of 2.8 g/t AuEq and an in-situ incremental cut-off grade

of 1.6 g/t AuEq.

3

.

Cut-off grades and mining shapes are considered appropriate for a metal price of $1,500/oz gold ("Au"), $19/oz silver ("Ag") and $3.50/lb

copper ("Cu") and metal recoveries of 90% Au, 86% Ag, and 93% Cu, accounting for the planned copper concentrator.

4

.

Mineral reserves within designed mine shapes assume mechanized cut and fill mining method and include estimates for dilution and mining

losses.