HOLDING

AN INTEGRATED MINING ASSET PLATFORM

COPPERTAC S.A.C. is the parent company of a strategically diversified mining holding that integrates companies with complementary roles: Minera Lajón (gold operation and processing), Pasto Grande Group (gold, silver, lithium, rare earths and polymetals exploration), and Orellana International (global commercialization). This structure combines base cash flow generation with an asymmetric growth option in critical minerals for the energy transition.

SECTION 01

COPPERTAC S.A.C. — PARENT COMPANY / HOLDING

COPPERTAC S.A.C. is the holding's parent company, designed under a risk segmentation model (ring-fencing) that isolates operational contingencies from strategic assets. It functions as the control center that centralizes treasury, capital and debt raising, and relationships with institutional investors.

Dual Vector Model: Its investment thesis combines a base cash flow (Cash Cow) from gold processing with an asymmetric growth option (Growth Option) based on lithium, positioning the holding in two strategic markets.

Portfolio Management: It has the fiduciary mandate to efficiently allocate capital among business units presenting the highest marginal IRR, preventing liquidity from becoming trapped in specific operations.

Financing Plan: Coordinates an estimated capital injection of between USD 10.8 and 15.5 million to execute the 18-month master plan, with a scheme of 70% equity and 30% senior corporate debt.

Compliance and Sustainability: Aligned with the Equator Principles (EP4), IFC standards, the OECD Due Diligence Guide, and the FCPA (anti-corruption) law. It processes an Advance Pricing Agreement (APA) with SUNAT and oversees the implementation of a blockchain system for gold traceability.

COPPERTAC Holding - Parent Company
SECTION 02

CÍA. MINERA LAJÓN S.A.C. — GOLD OPERATION

Cía. Minera Lajón S.A.C. is the holding's main Cash Generating Unit (CGU), acting as the group's "financial lung." It operates a gold processing plant strategically located in Chicama, Trujillo (La Libertad), Peru's main gold-producing region.

Business Model: Dedicated to industrial gold processing through the toll-milling model and third-party mineral collection. Its management focuses on metallurgical efficiency and operating cash cost control.

Expansion Plan (Ramp-Up): Currently operates at 40 t/day, with a plan to reach 350 t/day within 6 months, in three phases: optimization to 80 t/day (Month 1-2), expansion to 200 t/day (Month 3-4), and final scale-up to 350 t/day (Month 5-6). Estimated investment is USD 7.6 to 10.6 million.

Key Indicators: Cash Cost of USD 350-450/oz, metallurgical recovery above 88%-90%, and operating WACC between 9.8% and 11.2%. 97% of the holding's margin is recognized in Minera Lajón to leverage fiscal shields generated by CAPEX depreciation.

Compliance and Sustainability: Implements a blockchain system for gold traceability, acts as a formalizing agent for artisanal mining (ASM), and operates under the ring-fencing principle to isolate operational risks.

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Minera Lajón - Gold Operation
SECTION 03

PASTO GRANDE GROUP S.A.C. — EXPLORATION OF GOLD, SILVER, LITHIUM, RARE EARTHS AND POLYMETALS

Pasto Grande Group S.A.C. represents the holding's asymmetric growth option (Growth Option), focused on the critical minerals market for the energy transition. It holds a portfolio of 11,000 fully titled hectares with potential in gold, silver, lithium, rare earths and polymetals, located in the so-called "lithium quadrilateral" in Puno, El Collao province, Santa Rosa district.

Operational Phase: Currently in the exploratory phase, with the central objective of classifying prospective resources into certified "Measured" or "Indicated" categories to achieve international NI 43-101 certification.

Exploration Program: 12-month schedule with three phases: Geophysics and geological mapping (Month 1-3), diamond drilling (Month 4-9), and 3D geological modeling with final technical report (Month 10-12).

Required Investment: The exploration budget is greater than 5.0 million dollars, with a specific WACC of 14.5% to 18.2%. It contributes approximately 30% of the holding's total value.

Compliance and Sustainability: Aligned with the Equator Principles (EP4) and IFC standards. It will implement an Operational-Level Grievance Mechanism and sustainability reports aligned with GRI to maintain social license during the exploration phase.

Pasto Grande - Gold, Silver, Lithium Rare Earths and Polymetas Exploration
SECTION 04

ORELLANA INTERNATIONAL COMPANY LLC — COMMERCIALIZATION

Orellana International Company LLC constitutes the group's international commercialization and market development platform. Headquartered in Miami, Florida (USA), it acts as the commercial bridge between technical mining production in Peru and global buyers.

Main Functions:

• Market Development: Identifies and consolidates commercial opportunities in strategic markets across the Americas, Asia, Europe, and the Middle East.

• International Commercialization: Negotiates and structures international operations for gold, silver, copper, concentrates, and other strategic minerals.

• Commercial Connection: Integrates Peruvian mining supply with international demand, establishing long-term relationships with refineries, traders, and institutional buyers.

• Export Coordination: Participates in commercial and documentary coordination of international operations, ensuring compliance with SUNAT regulations and international standards.

Vision: To become a specialized platform connecting the Peruvian mining industry with major international markets, generating new business opportunities and strengthening strategic alliances.

Compliance: Operates under U.S. jurisdiction, reinforcing transparency and compliance with traceability protocols (OECD/LBMA) before international buyers. Its management ensures that each transaction meets documentary and customs requirements, strengthening the "Responsible Gold" image.

Orellana International - Commercialization
RESPONSIBLE MINING

MINING THAT GENERATES VALUE,
CARES FOR THE PLANET AND TRANSFORMS LIVES

Discover how COPPERTAC integrates sustainability at every stage of its value chain, from Blockchain traceability to environmental management and social development.

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