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Endomines Earnings Release 2023

Oct 26, 2023

3155_rns_2023-10-26_c75f3b7e-d8b5-46d0-8fcf-4d272a16dec1.html

Earnings Release

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Inside information: Endomines' Board of Directors decided to change the depreciation method in Pampalo's underground mine

Inside information: Endomines' Board of Directors decided to change the depreciation method in Pampalo's underground mine

Endomines Finland Plc – Stock Exchange Release/Inside Information – 26/10/2023, at 12.30 EET

Inside information: Endomines’ Board of Directors decided to change the depreciation method in Pampalo’s underground mine

On 26 October 2023, the Board of Directors of Endomines Finland Plc has decided to change the Pampalo underground mine's depreciation plan to reflect the actual economic lifetime of the mine as of 1 January 2023. The impact on the H1-2023 depreciation is MEUR 1.5 improving the net result respectively.

In Pampalo’s underground mine, the depreciation method has previously been based on substance which results in too short investment periods. The unit cost for depreciation based on substance is determined by using the ore reserves. Ore reserves refer to the tons of gold ore for which a mining plan has been drawn up. In addition, measured, verified and potential mineral reserves are assessed, which Endomines uses as a basis for drawing up long-term production plans. The ore reserves, mineral resources, and long-term production plans are being updated annually.

Based on current estimates, the actual economic life of the Pampalo underground mine extends at least until the end of 2030. From the beginning of the 2023 financial year, the depreciation method of Pampalo’s underground mine is straight-line depreciation based on the actual economic life of the mine. The depreciation plan will be reviewed regularly.

The impact on the group’s key figures is presented below. The corrected H1/2023 report is attached to this release and available on our website at https://endomines.com/en/for-investors/reports-and-presentations/

Key figures Unit 1.1.-30.6.2023

before correction
1.1.-30.6.2023

after correction
Revenue MEUR 10.7 10.7
Pampalo production revenue MEUR 10.7 10.7
% of revenue % 100.0 % 100.0 %
Operating expenses MEUR -10.1 -10.1
EBITDA MEUR 0.4 0.4
Pampalo production EBITDA MEUR 2.4 2.4
% of revenue % 22.4 % 22.4 %
Depreciation and impairment losses MEUR -2.6 -1.1
Operating result MEUR -2.3 -0.8
Net result MEUR -3.3 -1.9
Net gearing ratio % 34.2 % 32.8 %
Equity ratio % 64.6 % 65.5 %
Earnings per share EUR -0.35 -0.20
Cash Cost in Pampalo, excl. investments EUR/oz 1,193 1,193

Further information

Minni Lempinen, acting CFO

[email protected], +358 40 769 3483

Endomines Finland Plc is a Finnish forerunner in sustainable mining. Our operations are focused on gold production and exploration in the Karelian Gold Line in Eastern Finland. We also own the rights to seven gold deposits in the US. We produce gold for the jewellery and electronics industries and create value by turning natural resources into wealth, and we also create value by transforming natural resources into wealth, an investment that can withstand the volatility of global politics. Our vision is to develop the Karelian gold line into one of the most important and sustainable gold-producing regions in the world. Endomines is listed on the OMX Helsinki main list (PAMPALO). www.endomines.com.

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