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Energy Fuels Inc.

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Employees 51-200
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FY2020 Annual Report · Energy Fuels Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2020

or

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________________ to ___________________

Commission file number: 001-36204

ENERGY FUELS INC.
(Exact Name of Registrant as Specified in Its Charter)

Ontario,

Canada

(State or other jurisdiction of incorporation or organization)

98-1067994
(I.R.S. Employer Identification No.)

225 Union Blvd., Suite 600
Lakewood, Colorado
(Address of principal executive offices)

80228
(Zip Code)

(303) 974-2140

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class
Common shares, no par value

Warrants to purchase common shares

Trading Symbol(s)
UUUU
EFR
UUUU-WT

Name of each exchange on which registered
NYSE American
Toronto Stock Exchange
NYSE American

 
Securities registered pursuant to Section 12(g) of the Act:

None

(Title of Class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐   No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐  No ☒

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or
for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒     No ☐

Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this
chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒   No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the
definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act:

    Large Accelerated Filer ☐                        Accelerated Filer ☐       

    Non-Accelerated Filer ☒                           Smaller Reporting Company ☒                

    Emerging Growth Company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under
Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐     No ☒

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the
average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter: $280.94 million.

The number of common shares of the Registrant outstanding as of March 18, 2021 was 140,565,924.

    
    
SUBPARTS

 PART I

 PART II

ENERGY FUELS INC.
FORM 10-K
FOR THE YEAR ENDED DECEMBER 31, 2020
TABLE OF CONTENTS

ITEM I: CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS
ITEM II: CAUTIONARY NOTE TO UNITED STATES INVESTORS CONCERNING DISCLOSURE OF MINERAL
RESOURCES
ITEM III: GLOSSARY OF TECHNICAL TERMS
ITEM IV: GLOSSARY OF REGULATORY AGENCIES AND EXCHANGES

ITEM 1. DESCRIPTION OF BUSINESS
ITEM 1A. RISK FACTORS
ITEM 1B. UNRESOLVED STAFF COMMENTS
ITEM 2. DESCRIPTION OF PROPERTIES
ITEM 2A. OVERVIEW
ITEM 2B. SUMMARY OF MINERAL RESERVES AND RESOURCES
ITEM 2C. THE NICHOLS RANCH PROJECT
ITEM 2D. THE ALTA MESA PROJECT
ITEM 2E. THE WHITE MESA MILL
ITEM 2F. THE PINYON PLAIN MINE
ITEM 2G. THE ROCA HONDA PROJECT
ITEM 2H. THE SHEEP MOUNTAIN PROJECT
ITEM 2I. THE HENRY MOUNTAINS COMPLEX
ITEM 2J. THE LA SAL PROJECT
ITEM 2K. THE DANEROS PROJECT
ITEM 2L. NON-MATERIAL MINERAL PROPERTIES
ITEM 3. LEGAL PROCEEDINGS
ITEM 4. MINE SAFETY DISCLOSURE

ITEM 5. MARKET FOR THE REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER
PURCHASES OF EQUITY SECURITIES
ITEM 6. SELECTED FINANCIAL DATA
ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS
ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
ITEM 8A. REPORTS OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
ITEM 8B. CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
ITEM 8C. CONSOLIDATED BALANCE SHEETS
ITEM 8D. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
ITEM 8E. CONSOLIDATED STATEMENTS OF CASH FLOWS
ITEM 8F. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE YEARS ENDED DECEMBER
31, 2020
ITEM 8F(1). THE COMPANY AND DESCRIPTION OF BUSINESS
ITEM 8F(2). BASIS OF PRESENTATION
ITEM 8F(3). SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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ITEM 8F(4). MARKETABLE SECURITIES
ITEM 8F(5). RECEIVABLES
ITEM 8F(6). INVENTORIES
ITEM 8F(7). INVESTMENTS ACCOUNTED FOR AT FAIR VALUE
ITEM 8F(8). PROPERTY, PLANT AND EQUIPMENT AND MINERAL PROPERTIES
ITEM 8F(9). IMPAIRMENTS
ITEM 8F(10). ASSET RETIREMENT OBLIGATIONS AND RESTRICTED CASH
ITEM 8F(11). LOANS AND BORROWINGS
ITEM 8F(12). CAPITAL STOCK
ITEM 8F(13). BASIC AND DILUTED LOSS PER COMMON SHARE
ITEM 8F(14). SHARE-BASED PAYMENTS
ITEM 8F(15). LEASES
ITEM 8F(16). INCOME TAXES
ITEM 8F(17). SUPPLEMENTAL FINANCIAL INFORMATION
ITEM 8F(18). COMMITMENTS AND CONTINGENCIES
ITEM 8F(19). UNAUDITED SUPPLEMENTARY QUARTERLY INFORMATION
ITEM 8F(20). FAIR VALUE ACCOUNTING
ITEM 8F(21). REVENUE RECOGNITION AND CONTRACTS WITH CUSTOMERS
ITEM 8F(22). RELATED PARTY TRANSACTIONS
ITEM 8F(23). SUBSEQUENT EVENTS
ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
DISCLOSURE
ITEM 9A. CONTROLS AND PROCEDURES
ITEM 9B. OTHER INFORMATION

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
ITEM 11. EXECUTIVE COMPENSATION
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED
STOCKHOLDER MATTERS
ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE
ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
ITEM 16. FORM 10-K SUMMARY

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 PART III

 PART IV

 SIGNATURES

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CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS

This  Annual  Report  and  the  exhibits  attached  hereto  (the  “Annual Report”)  contain  “forward-looking  statements”  within  the  meaning  of  applicable  United  States
(“U.S.”)  and  Canadian  securities  laws,  which  include  but  are  not  limited  to  statements  with  respect  to  Energy  Fuels  Inc.’s  (the  “Company”  or  “Energy  Fuels”)
anticipated  results  and  progress  of  the  Company’s  operations  in  future  periods,  planned  exploration,  if  warranted,  development  of  its  properties,  plans  related  to  its
business, including its rare earth element (“REE”) initiatives, and other matters that may occur in the future, any expectation related to the proposed establishment of a
uranium reserve for the United States (the “U.S. Uranium Reserve”) pursuant to the COVID-Relief and Omnibus Spending Bill, which includes $75 million for the
establishment of a strategic U.S. Uranium Reserve, and was signed into law on December 27, 2020, any expectation related to any additional or future recommendations
of the United States Nuclear Fuel Working Group (the “U.S. Nuclear Fuel Working Group” or “Working Group”), any plans the Company may have to evaluate the
ramp up of production at any of its properties, and the expected costs of production of any properties that may be ramped up. These statements relate to analyses and
other information that are based on forecasts of future results, estimates of amounts not yet determinable and assumptions of management.

Any statements that express or involve discussions with respect to predictions, expectations, beliefs, plans, projections, objectives, schedules, assumptions, future events,
or  performance  (often,  but  not  always,  using  words  or  phrases  such  as  “plans,”  “expects”  or  “does  not  expect,”  “is  expected,”  “is  likely,”  “budgets,”  “scheduled,”
“estimates,” “forecasts,” “intends,” “anticipates” or “does not anticipate,” “continues,” or “believes,” and similar expressions or variations of such words and phrases or
statements stating that certain actions, events or results “may,” “could,” “would,” “might” or “will” be taken, occur or be achieved) are not statements of historical fact
and may be forward-looking statements.

Forward-looking statements are based on the opinions and estimates of management as of the date such statements are made. Energy Fuels believes that the expectations
reflected in these forward-looking statements are reasonable, but no assurance can be given that these expectations will prove to be correct, and such forward-looking
statements  included  in,  or  incorporated  by  reference  into,  this  Annual  Report  should  not  be  unduly  relied  upon.  This  information  speaks  only  as  of  the  date  of  this
Annual Report.

Readers are cautioned that it would be unreasonable to rely on any such forward-looking statements and information as creating any legal rights, and that the statements
and information are not guarantees and may involve known and unknown risks and uncertainties, and that actual results are likely to differ (and may differ materially)
and objectives and strategies may differ or change from those expressed or implied in the forward-looking statements or information as a result of various factors. Such
risks and uncertainties include global economic risks such as the occurrence of a pandemic, risks associated with our planned production of REE carbonate commencing
in 2021, and risks generally encountered in the exploration, development, operation, and closure of mineral properties and processing and recovery facilities, as well as
risks related to the proposed establishment of a U.S. Uranium Reserve, and risks related to any additional or future recommendations of the U.S. Nuclear Fuel Working
Group not benefiting the Company in any material way. Forward-looking statements are subject to a variety of known and unknown risks, uncertainties and other factors
which could cause actual events or results to differ from those expressed or implied by the forward-looking statements, including, without limitation:

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global  economic  risks,  including  the  occurrence  of  unforeseen  or  catastrophic  events,  such  as  the  emergence  of  a  pandemic  or  other  widespread  health
emergency (or concerns over the possibility of such an emergency), which could create economic and financial disruptions and require the Company to reduce
or  cease  operations  at  some  or  all  of  its  facilities  for  an  indeterminate  period  of  time,  and  which  could  have  a  material  impact  on  the  Company’s  business,
operations, personnel and financial condition;
risks associated with mineral reserve and resource estimates, including the risk of errors in assumptions or methodologies;
risks associated with changes to applicable mineral reserve and resource estimates disclosure rules and regulations;
risks associated with estimating mineral extraction and recovery, forecasting future price levels necessary to support mineral extraction and recovery, and the
Company’s ability to increase mineral extraction and recovery in response to any increases in commodity prices or other market conditions;
uncertainties and liabilities inherent to conventional mineral extraction and recovery and/or in-situ uranium recovery operations;
risks associated with our planned entry into commercial production of REE carbonate in 2021, including: the risk that we may not be able to produce REE
carbonate that meets commercial specifications at commercial levels or at all, or at acceptable cost levels; the risk of not being able to secure adequate supplies
of uranium and REE bearing ores in the future at satisfactory costs to us; the risk of not being able to increase our sources of uranium and REE bearing ores to
meet future planned production goals; the risk of not being able to sell the REE carbonate we produce at acceptable prices to us; the risk of not being able to
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other downstream REE activities, including metal-making and alloying, in the future, which are currently being evaluated; and the risk of legal and regulatory
challenges and delays;
risks associated with any additional recommendations of the U.S. Nuclear Fuel Working Group not benefiting the Company in any material way;
risks associated with the change in administration, and the new administration not supporting mining, uranium mining, nuclear energy or other aspects of our
business, including not supporting the proposed establishment of a U.S. Uranium Reserve included in the COVID-Relief and Omnibus Spending Bill passed by
the U.S. Congress in December 2020, or any or all of the other recommendations of the U.S. Nuclear Fuel Working Group;
geological,  technical  and  processing  problems,  including  unanticipated  metallurgical  difficulties,  less  than  expected  recoveries,  ground  control  problems,
process upsets, and equipment malfunctions;
risks associated with the depletion of existing mineral resources through mining or extraction, without replacement with comparable resources;
risks associated with identifying and obtaining adequate quantities of alternate feed materials and other feed sources required for operation of our White Mesa
Mill in Utah (the “White Mesa Mill” or the “Mill”);
risks associated with labor costs, labor disturbances, and unavailability of skilled labor;
risks associated with the availability and/or fluctuations in the costs of raw materials and consumables used in the Company’s production processes;
risks and costs associated with environmental compliance and permitting, including those created by changes in environmental legislation and regulation, and
delays in obtaining permits and licenses that could impact expected mineral extraction and recovery levels and costs;
actions taken by regulatory authorities with respect to mineral extraction and recovery activities;
risks associated with the Company’s dependence on third parties in the provision of transportation and other critical services;
risks associated with the ability of the Company to obtain, extend or renew land tenure, including mineral leases and surface use agreements, on favorable terms
or at all;
risks associated with the ability of the Company to negotiate access rights on certain properties on favorable terms or at all;
risks associated with potential information security incidents, including cybersecurity breaches, which could have negative impacts on the Company;
risks associated with the Company potentially not being able to successfully develop, attract and retain qualified management personnel in the future, given that
the number of individuals with significant experience in the uranium industry is relatively small;
the adequacy of the Company’s insurance coverage;
uncertainty as to reclamation and decommissioning liabilities;
the ability of the Company’s bonding companies to require increases in the collateral required to secure reclamation obligations;
the potential for, and outcome of, litigation and other legal proceedings, including potential injunctions pending the outcome of such litigation and proceedings;
the ability of the Company to meet its obligations to its creditors;
the ability of the Company to access credit facilities on favorable terms;
risks associated with the Company’s relationships with our business and joint venture partners;
failure to obtain industry partner, government, and other third-party consents and approvals, when required;
competition for, among other things, capital, mineral properties, and skilled personnel;
failure to complete and integrate proposed acquisitions and incorrect assessments of the value of completed acquisitions;
risks posed by fluctuations in share price levels, exchange rates and interest rates, and general economic conditions;
risks inherent in the Company’s and industry analysts’ forecasts or predictions of future uranium, vanadium, copper and REE price levels, including the prices
for REE carbonates, REE oxides, REE metals and REE metal alloys;
fluctuations in the market prices of uranium, vanadium, copper and REEs, which are cyclical and subject to substantial price fluctuations;
risks associated with the Company’s uranium sales, if any, being required to be made at spot prices, unless the Company is able to enter into new long-term
contracts at satisfactory prices in the future;
risks associated with the Company’s vanadium sales, if any, generally being required to be made at spot prices;
risks associated with our proposed REE carbonate sales, if any, being tied in whole or in part to REE spot prices;
failure to obtain suitable uranium sales terms at satisfactory prices in the future, including spot and term sale contracts;
failure to obtain suitable vanadium sales terms at satisfactory prices in the future;
failure to obtain suitable copper or REE sales terms at satisfactory prices in the future;
risks associated with any expectation that the Company will be successful in helping the U.S. Environmental Protection Agency and Navajo Nation address
historic abandoned uranium mines;
risks associated with asset impairment as a result of market conditions;
risks associated with lack of access to markets and the ability to access capital;

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the market price of Energy Fuels’ securities;
public resistance to nuclear energy or uranium extraction and recovery;
governmental resistance to nuclear energy or uranium extraction or recovery;
risks associated with inaccurate or nonobjective media coverage of the Company’s activities and the impact such coverage may have on the public, the market
for  the  Company’s  securities,  government  relations,  permitting  activities  and  legal  challenges,  as  well  as  the  costs  to  the  Company  of  responding  to  such
coverage;
uranium industry competition, international trade restrictions and the impacts on world commodity prices of foreign state subsidized production;
risks  associated  with  foreign  governmental  actions,  policies,  laws,  rules  and  regulations,  and  foreign  state  subsidized  enterprises,  with  respect  to  REE
production and sales, which could impact REE prices available to us and impact our access to world and domestic markets for the supply of REE-bearing ores
and the sale of REE carbonate and other REE products and services to world and domestic markets;
risks associated with the Company’s involvement in industry petitions for trade remedies and the extension of the Russian Suspension Agreement, including the
costs of pursuing such remedies and the potential for negative responses or repercussions from various interest groups, consumers of uranium, and participants
in other phases of the nuclear fuel cycle, both domestically and abroad;
risks associated with governmental actions, policies, laws, rules and regulations with respect to nuclear energy or uranium extraction and recovery;
risks related to potentially higher than expected costs related to any of the Company’s projects or facilities; risks related to the Company’s ability to recover
copper from our Pinyon Plain uranium project ores;
risks related to securities regulations;
risks related to stock price and volume volatility;
risks related to the Company’s ability to maintain our listing on the NYSE American and TSX;
risks related to the Company’s ability to maintain our inclusion in various stock indices;
risks related to dilution of currently outstanding shares, from additional share issuances, depletion of assets or otherwise;
risks related to the Company’s lack of dividends;
risks related to recent market events;
risks  related  to  the  Company’s  issuance  of  additional  common  shares  (the  “Common Shares”)  under  our  At-the-Market  (“ATM”)  program  or  otherwise  to
provide adequate liquidity in depressed commodity market circumstances;
risks related to acquisition and integration issues;
risks related to defects in title to the Company’s mineral properties;
risks related to the Company’s securities; and
risks  related  to  any  material  weakness  that  may  be  identified  in  our  internal  controls  over  financial  reporting.  If  we  are  unable  to  implement  and  maintain
effective internal controls over financial reporting, investors may lose confidence in the accuracy and completeness of our financial reports and the market price
of our common stock may be negatively affected.

Such  statements  are  based  on  a  number  of  assumptions  which  may  prove  to  be  incorrect,  including,  but  not  limited  to,  the  following  assumptions:  that  there  is  no
material deterioration in general business and economic conditions; that there is no unanticipated fluctuation of interest rates and foreign exchange rates; that the supply
and  demand  for,  deliveries  of,  and  the  level  and  volatility  of  prices  of  uranium,  vanadium,  REEs  and  the  Company’s  other  primary  metals  and  minerals  develop  as
expected;  that  uranium,  vanadium  and  REE  prices  required  to  reach,  sustain  or  increase  expected  or  forecasted  production  levels  are  realized  as  expected;  that  the
Company’s proposed REE carbonate production or any other REE activities will be technically or commercially successful; that the Company receives regulatory and
governmental approvals for the Company’s development projects and other operations on a timely basis; that the Company is able to operate its mineral properties and
processing facilities as expected; that the Company is able to implement new process technologies and operations as expected; that existing licenses and permits are
renewed as required; that the Company is able to obtain financing for the Company’s development projects on reasonable terms; that the Company is able to procure
mining equipment and operating supplies in sufficient quantities and on a timely basis; that engineering and construction timetables and capital costs for the Company’s
development and expansion projects and restarting projects on standby, are not incorrectly estimated or affected by unforeseen circumstances; that costs of closure of
various operations are accurately estimated; that there are no unanticipated changes in collateral requirements for surety bonds; that there are no unanticipated changes to
market  competition;  that  the  Company’s  reserve  and  resource  estimates  are  within  reasonable  bounds  of  accuracy  (including  with  respect  to  size,  grade  and
recoverability) and that the geological, operational and price assumptions on which these are based are reasonable; that environmental and other administrative and legal
proceedings  or  disputes  are  satisfactorily  resolved;  that  there  are  no  significant  changes  to  regulatory  programs  and  requirements  that  would  materially  increase
regulatory  compliance  costs,  bonding  costs  or  licensing/permitting  requirements;  and  that  the  Company  maintains  ongoing  relations  with  its  employees  and  with  its
business and joint venture partners.

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This list is not exhaustive of the factors that may affect our forward-looking statements. Some of the important risks and uncertainties that could affect forward-looking
statements  are  described  further  under  the  section  headings:  Item  1.  Description  of  the  Business;  Item  1A.  Risk  Factors;  and  Item  7.  Management’s  Discussion  and
Analysis  of  Financial  Condition  and  Results  of  Operations  of  this  Annual  Report.  Although  we  have  attempted  to  identify  important  factors  that  could  cause  actual
results  to  differ  materially  from  those  described  in  forward-looking  statements,  there  may  be  other  factors  that  cause  results  not  to  be  as  anticipated,  estimated  or
intended. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those
anticipated, believed, estimated, or expected. We caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date
made. Except as required by law, we disclaim any obligation to subsequently revise any forward-looking statements to reflect events or circumstances after the date of
such statements or to reflect the occurrence of anticipated or unanticipated events. Statements relating to “Mineral Reserves” or “Mineral Resources” are deemed to be
forward-looking  statements,  as  they  involve  the  implied  assessment,  based  on  certain  estimates  and  assumptions  that  the  Mineral  Reserves  and  Mineral  Resources
described may be profitably extracted in the future.

We qualify all the forward-looking statements contained in this Annual Report by the foregoing cautionary statements.

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CAUTIONARY NOTE TO UNITED STATES INVESTORS CONCERNING
DISCLOSURE OF MINERAL RESOURCES

The  Company  is  a  U.S.  Domestic  Issuer  for  United  States  Securities  and  Exchange  Commission  (“SEC”)  purposes,  most  of  its  shareholders  are  U.S.  residents,  the
Company is required to report its financial results under U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) and its primary trading market is the NYSE
American.  However,  because  the  Company  is  incorporated  in  Canada  and  also  listed  on  the  TSX,  this  Annual  Report  contains  or  incorporates  by  reference  certain
disclosure that satisfies the additional requirements of Canadian securities laws, which differ from the requirements of United States’ securities laws. Unless otherwise
indicated, all reserve and resource estimates included in this Annual Report, and in the documents incorporated by reference herein, have been prepared in accordance
with  Canadian  National  Instrument  43-101  -  Standards  of  Disclosure  for  Mineral  Projects  (“NI  43-101”)  and  the  Canadian  Institute  of  Mining,  Metallurgy  and
Petroleum (“CIM”)  classification  system.  NI  43-101  is  a  rule  developed  by  the  Canadian  Securities  Administrators  (the  “CSA”)  which  establishes  standards  for  all
public disclosure an issuer makes of scientific and technical information concerning mineral projects.

Canadian  standards,  including  NI  43-101,  differ  significantly  from  the  requirements  of  SEC  Industry  Guide  7,  as  defined  in  the  Glossary  of  Technical  Terms.  Thus,
reserve and resource information contained herein, or incorporated by reference in this Annual Report, and in the documents incorporated by reference herein, may not
be  comparable  to  similar  information  disclosed  by  companies  reporting  “reserve”  and  resource  information  under  SEC  Industry  Guide  7.  In  particular,  and  without
limiting the generality of the foregoing, the term “resource” does not equate to the term “reserve” under SEC Industry Guide 7. Under SEC Industry Guide 7 standards,
mineralization  may  not  be  classified  as  a  “reserve”  unless  the  determination  has  been  made  that  the  mineralization  could  be  economically  and  legally  produced  or
extracted at the time the reserve determination is made. Under SEC Industry Guide 7 standards, a “final” or “bankable” feasibility study is required to report “reserves”;
the  three-year  historical  average  price,  to  the  extent  possible,  is  used  in  any  “reserve”  or  cash  flow  analysis  to  designate  “reserves”;  and  the  primary  environmental
analysis or report must be filed with the appropriate governmental authority.

SEC Industry Guide 7 disclosure standards historically have not permitted the inclusion of information concerning “Measured Mineral Resources,” “Indicated Mineral
Resources” or “Inferred Mineral Resources” or other descriptions of the amount of mineralization in mineral deposits that do not constitute “reserves” by SEC Industry
Guide 7 standards. United States investors should also understand that “Inferred Mineral Resources” have a great amount of uncertainty as to their existence and as to
their  economic  and  legal  feasibility.  It  cannot  be  assumed  that  all  or  any  part  of  an  “Inferred  Mineral  Resource”  will  ever  be  upgraded  to  a  higher  category.  Under
Canadian rules, estimated “Inferred Mineral Resources” may not form the basis of feasibility or pre-feasibility studies. United States investors are cautioned not to
assume that all or any part of Measured or Indicated Mineral Resources will ever be converted into mineral “reserves” as defined by SEC Industry Guide 7.
Investors are cautioned not to assume that all or any part of an “Inferred Mineral Resource” exists or is economically or legally mineable.

Disclosure of “contained pounds” or “contained ounces” in a resource estimate is permitted and typical disclosure under Canadian regulations; however, SEC Industry
Guide 7 historically only permitted issuers to report mineralization that does not constitute “reserves” by SEC standards as in-place tonnage and grade without reference
to unit measures. The requirements of NI 43-101 for identification of reserves are also not the same as those of SEC Industry Guide 7, and reserves reported by the
Company in compliance with NI 43-101 may not qualify as “reserves” under SEC Industry Guide 7 standards. Accordingly, information concerning mineral deposits set
forth herein may not be comparable to information made public by companies that report in accordance with SEC Industry Guide 7 standards.

On  October  31,  2018,  the  SEC  adopted  the  Modernization  of  Property  Disclosures  for  Mining  Registrants  (the  “New Rule”),  introducing  significant  changes  to  the
existing mining disclosure framework to better align it with international industry and regulatory practice, including NI 43-101. The New Rule became effective as of
February 25, 2019, and issuers are required to comply with the New Rule as of the annual report for their first fiscal year beginning on or after January 1, 2021, and
earlier in certain circumstances. The Company does not anticipate needing to comply with the New Rule until the filing of our annual report for the fiscal year ending
December 31, 2021 and, at this time, the Company does not know the full effect of the New Rule on its mineral resources and reserves and, therefore, the disclosure
related to the Company’s mineral resources and reserves may be significantly different when computed using the requirements set forth in the New Rule.

All reserves reported in this Form 10-K are estimated in accordance with the definitions set forth in NI 43-101 for the year ended December 31, 2020. The Company
does not have any mineral “reserves” within the meaning of SEC Industry Guide 7.

7

CIM and NI 43-101 Definitions:

•

•

•

Feasibility Study: A “feasibility study” is a comprehensive technical and economic study of the selected development option for a mineral project that includes
appropriately detailed assessments of applicable modifying factors, together with any other relevant operational factors and detailed financial analysis that are
necessary to demonstrate, at the time of reporting, that extraction is reasonably justified (economically mineable). The results of the study may reasonably serve
as the basis for a final decision by a proponent or financial institution to proceed with, or finance, the development of the project. The confidence level of the
study will be higher than that of a pre-feasibility study.
Indicated Mineral Resource:   An  “indicated  mineral  resource”  is  that  part  of  a  mineral  resource  for  which  quantity,  grade  or  quality,  densities,  shape  and
physical characteristics are estimated with sufficient confidence to allow the application of modifying factors in sufficient detail to support mine planning and
evaluation of the economic viability of the deposit. Geological evidence is derived from adequately detailed and reliable exploration, sampling and testing and
is sufficient to assume geological and grade or quality continuity between points of observation. An indicated mineral resource has a lower level of confidence
than that applied to a measured mineral resource and may only be converted to a probable mineral reserve.
Inferred Mineral Resource:  An “inferred mineral resource” is that part of a mineral resource for which quantity and grade or quality are estimated on the
basis  of  limited  geological  evidence  and  sampling.  Geological  evidence  is  sufficient  to  imply,  but  not  verify,  geological  and  grade  or  quality  continuity.  An
inferred mineral resource has a lower level of confidence than that applied to an indicated mineral resource and must not be converted to a mineral reserve. It is
reasonably expected that the majority of inferred mineral resources could be upgraded to “indicated mineral resources” with continued exploration.

1

2

3

• Measured  Mineral  Resource:   A  “measured  mineral  resource”  is  that  part  of  a  mineral  resource  for  which  quantity,  grade  or  quality,  densities,  shape  and
physical  characteristics  are  estimated  with  confidence  sufficient  to  allow  the  application  of  modifying  factors  to  support  detailed  mine  planning  and  final
evaluation of the economic viability of the deposit. Geological evidence is derived from detailed and reliable exploration, sampling, and testing and is sufficient
to confirm geological and grade or quality continuity between points of observation. A measured mineral resource has a higher level of confidence than that
applied to either an indicated mineral resource or an inferred mineral resource. It may be converted to a proven mineral reserve or to a probable mineral reserve.
• Mineral Reserve:  A “mineral reserve” is the economically mineable part of a measured and/or indicated mineral resource. It includes diluting materials and
allowances for losses which may occur when the mineral is mined or is extracted and is defined by studies at pre-feasibility or feasibility level as appropriate
that include application of modifying factors. Such studies demonstrate that, at the time of reporting, extraction could reasonably be justified. The reference
point  at  which  mineral  reserves  are  defined,  usually  the  point  where  the  ore  is  delivered  to  the  processing  plant,  must  be  stated.  It  is  important  that,  in  all
situations where the reference point is different, such as for a saleable product, a clarifying statement is included to ensure that the reader is fully informed as to
what is being reported. The public disclosure of a mineral reserve must be demonstrated by a pre-feasibility study or feasibility study.

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5

• Mineral Resource:  A “mineral resource” is a concentration or occurrence of solid material of economic interest in or on the Earth’s crust in such form, grade
or  quality  and  quantity  that  there  are  reasonable  prospects  for  eventual  economic  extraction.  The  location,  quantity,  grade  or  quality,  continuity  and  other
geological characteristics of a mineral resource are known, estimated or interpreted from specific geological evidence and knowledge, including sampling.
• Modifying  Factors:  “Modifying  factors”  are  considerations  used  to  convert  mineral  resources  to  mineral  reserves.  These  include,  but  are  not  restricted  to,

•

•

mining, processing, metallurgical, infrastructure, economic, marketing, legal, environmental, social, and governmental factors.
PEA:  A  Preliminary  Economic  Assessment  performed  in  accordance  with  NI  43-101.  A  Preliminary  Economic  Assessment  is  a  study,  other  than  a  pre-
feasibility study or feasibility study, which includes an economic analysis of the potential viability of mineral resources.
Pre-Feasibility Study: A “pre-feasibility study” is a comprehensive study of a range of options for the technical and economic viability of a mineral project
that  has  advanced  to  a  stage  where  a  preferred  mining  method,  in  the  case  of  underground  mining,  or  the  pit  configuration,  in  the  case  of  an  open  pit,  is
established and an effective method of mineral processing is determined. It includes a financial analysis based on reasonable assumptions on the modifying
factors and the evaluation of any other relevant factors which are sufficient for a qualified person, acting reasonably, to determine if all or part of the mineral
resource may be converted to a mineral reserve at the time of reporting. A pre-feasibility study is at a lower confidence level than a feasibility study.

____________________________

1
 SEC Industry Guide 7 does not recognize the designation of a deposit as an “Indicated Mineral Resource.”

2
 SEC Industry Guide 7 does not recognize the designation of a deposit as an “Inferred Mineral Resource.”

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•

•

6

Probable Mineral Reserve:  A “probable mineral reserve” is the economically mineable part of an indicated, and in some circumstances, a measured mineral
resource. The confidence in the modifying factors applied to a probable mineral reserve is lower than that applied to a proven mineral reserve.
Proven Mineral Reserve:  A “proven mineral reserve” is the economically mineable part of a measured mineral resource. A proven mineral reserve implies a
high degree of confidence in the modifying factors.

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8

• Qualified Person:  A “qualified person” is an individual who: (a) is an engineer or geoscientist with a university degree, or equivalent accreditation, in an area
of geoscience or engineering, relating to mineral exploration or mining; (b) has at least five years of experience in mineral exploration, mine development or
operation, or mineral project assessment, or any combination of these, that is relevant to his or her professional degree or area of practice; (c) has experience
relevant  to  the  subject  matter  of  the  mineral  project  and  technical  report;  (d)  is  in  good  standing  with  a  professional  association;  and  (e)  in  the  case  of  a
professional association in a non-Canadian jurisdiction, has a membership designation that (i) requires attainment of a position of responsibility in his or her
profession  that  requires  the  exercise  of  independent  judgment;  and  (ii)  requires  (A)  a  favorable  confidential  peer  evaluation  of  the  individual’s  character,
professional  judgment,  experience,  and  ethical  fitness;  or  (B)  a  recommendation  for  membership  by  at  least  two  peers,  and  demonstrated  prominence  or
expertise in the field of mineral exploration or mining.

SEC Industry Guide 7 Definitions:

•
Exploration Stage: Includes all issuers engaged in the search for mineral deposits (reserves) which are not in either the development or production stage.
• Development Stage: Includes all issuers engaged in the preparation of an established commercially mineable deposit (reserves) for its extraction which are not

•

•
•

in the production stage.
Probable  (Indicated)  Reserves:  Reserves  for  which  quantity  and  grade  and/or  quality  are  computed  from  information  similar  to  that  used  for  proven
(measured) reserves, but the sites for inspection, sampling and measurement are farther apart or are otherwise less adequately spaced. The degree of assurance,
although lower than that for proven (measured) reserves, is high enough to assume continuity between points of observation.
Production Stage: Includes all issuers engaged in the exploitation of a mineral deposit (reserve).
Proven  (Measured)  Reserves:  Reserves  for  which  (a)  quantity  is  computed  from  dimensions  revealed  in  outcrops,  trenches,  working,  or  drill  holes;  grade
and/or quality are computed from the results of detailed sampling and (b) the sites for inspection, sampling and measurement are spaced so closely and the
geological character is so well defined that size, shape, depth, and mineral content of reserves are well-established.

• Reserve: That part of a mineral deposit which could be economically and legally extracted or produced at the time of the reserve determination.

Note: As the Company does not have any mineral “reserves” within the meaning of SEC Industry Guide 7, it is considered to be in an Exploration Stage, regardless of
its uranium recovery activities.

The following defined technical terms are used in this Annual Report:

GLOSSARY OF TECHNICAL TERMS

• % U O  Eq: equivalent  uranium  grade  calculated  by  combining  uranium  content  and  copper  content  by  taking  into  account  commodity  price  and  recovery

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factors.

____________________________

3
 SEC Industry Guide 7 does not recognize the designation of a deposit as a “Measured Mineral Resource.”

4
 SEC Industry Guide 7 does not recognize “reserves” calculated in accordance with NI 43-101.

5
 SEC Industry Guide 7 does not recognize the designation of a deposit as a “Mineral Resource.”

6
 SEC Industry Guide 7 does not recognize “reserves” calculated in accordance with NI 43-101. SEC Industry Guide 7 requires a “final” or “bankable” feasibility study
for the designation of a deposit as a “reserve” that must include adequate information on mining, processing, metallurgical, economic, and other relevant factors that
demonstrate, at the time of reporting, that economic extraction is justified. Further, all necessary permits must have been filed with the appropriate regulatory authorities
including the primary environmental analysis or report.

7
 Id.

9

• APP: An Aquifer Protection Permit, issued by ADEQ.

• Assay: The testing of a metal or ore to determine its ingredients and quality.

•

Breccia: A rock in which angular fragments are surrounded by a mass of fine-grained materials.

• CAP: A Corrective Action Plan.

• Copper: A red-brown metal, the chemical element of atomic number 29.

• Cut-off or cut-off grade: When determining economically viable mineral reserves, the lowest grade of mineralized material that can be mined economically.

When determining mineral resources, the lowest grade of mineralized material included in the resource estimate.

•

•

•

•

•

•

EA: Environmental Assessment prepared under NEPA for a mineral project.

EIS: Environmental Impact Statement prepared under NEPA for a mineral project.

eU O : This term refers to equivalent U O  grade derived by gamma logging of drill holes.

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Extraction: The process of physically extracting mineralized material from the ground. Exploration continues during the extraction process and, in many cases,
mineralized material is expanded during the life of the extraction activities as the exploration potential of the deposit is realized.

FONSI: Finding of No Significant Impact under NEPA, as defined below, for a mineral project.

Formation: A distinct layer of sedimentary or volcanic rock of similar composition.

• Grade: Quantity or percentage of metal per unit weight of host rock.

• GWDP: A groundwater discharge permit, issuable by UDEQ.

• Host Rock: The rock containing a mineral or an ore body.

•

In-situ recovery or ISR: The recovery, by chemical means, of the uranium component of a deposit without the physical extraction of uranium-bearing material
from  the  ground.  ISR  utilizes  injection  of  appropriate  oxidizing  chemicals  into  a  uranium-bearing  sandstone  deposit  by  injection  wells,  with  the  uranium-
bearing solution being removed by extraction wells; also referred to as “solution mining.”

• Mineral: A naturally formed chemical element or compound having a definite chemical composition and, usually, a characteristic crystal form.

• Mineralization: A natural occurrence, in rocks or soil, of one or more metal yielding minerals.

• Mineralized material: Material that contains mineralization (e.g., uranium, vanadium and/or copper) and that is not included in an SEC Reserve as it does not

meet all of the criteria for adequate demonstration of economic or legal extraction.

• Monazite: a phosphate mineral with a chemical composition of (Ce,La,Nd,Th)PO . It is a naturally occurring uranium- and rare earth-bearing mineral.

4

• National Instrument 43-101 or NI 43-101: The National Instrument regarding Canadian standards of disclosure for mineral projects.

• NEPA: The United States National Environmental Policy Act of 1969, as amended.

• NOI: A Notice of Intent, filed by Energy Fuels to a regulatory agency as a part of a licensing or permitting action related to a mineral project.

• Open Pit: Surface mineral extraction in which the mineralized material is extracted from a pit or quarry.

____________________________

8
 SEC Industry Guide 7 does not require designation of a qualified person.

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• Ore: Mineral bearing rock that can be mined, processed and concentrated profitably under current or immediately foreseeable economic conditions. Under SEC

Industry Guide 7, a company may only refer to reserves (as that term is defined in SEC Industry Guide 7) as “ore.”

• Ore body: A mostly solid and fairly continuous mass of in-ground mineralization estimated to be economically mineable.

• Outcrop: That part of a geologic formation or structure that appears at the surface of the Earth.

•

•

PEA  or  Preliminary  Economic  Assessment:  A  Preliminary  Economic  Assessment  performed  in  accordance  with  NI  43-101.  A  Preliminary  Economic
Assessment is a study, other than a pre-feasibility study or feasibility study, which includes an economic analysis of the potential viability of mineral resources.

PO: Plan of Operations for a mineral project prepared in accordance with applicable United States Bureau of Land Management or United States Forest Service
regulations.

• Rare Earth Elements or REEs: a group of seventeen metallic elements consisting of the fifteen lanthanide elements along with scandium and yttrium.

• Reclamation: The process by which lands disturbed as a result of mineral extraction activities are modified to support beneficial land use. Reclamation activity
may include the removal of buildings, equipment, machinery, and other physical remnants of mining activities, closure of tailings storage facilities, leach pads,
and other features, and contouring, covering and re-vegetation of waste rock, and other disturbed areas.

• RoD or Record of Decision: The final approval issued by a public land management agency for a PO.

•

SEC Industry Guide 7: U.S. reporting guidelines that apply to registrants engaged, or to be engaged, in significant mining operations.

• Uranium: a heavy, naturally radioactive, metallic element of atomic number 92. Uranium in its pure form is a heavy metal. Its two principal isotopes are U-238
and  U-235,  of  which  U-235  is  the  necessary  component  for  the  nuclear  fuel  cycle.  However,  “uranium”  used  in  this  Annual  Report  refers  to  triuranium
octoxide, also called “U O ” and the primary component of “yellowcake,” and is produced from uranium deposits. It is the most actively traded uranium-related
commodity.

8

3

• Uranium  concentrate:  a  yellowish  to  yellow-brownish  powder  obtained  from  the  chemical  processing  of  uranium-bearing  material.  Uranium  concentrate

typically contains 70% to 90% U O  by weight. Uranium concentrate is also referred to as “yellowcake.”

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• V O : Vanadium pentoxide, or the form of vanadium typically produced at the White Mesa Mill, also called “black flake.”

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5

• Yellowcake: Another name for Uranium Concentrate.

GLOSSARY OF REGULATORY AGENCIES AND EXCHANGES

• ADEQ: The Arizona Department of Environmental Quality.

•

BLM: The U.S. Bureau of Land Management, an agency of the United States Department of the Interior.

• CRA: The Canada Revenue Agency, of the Government of Canada.

• DOC: The U.S. Department of Commerce, an executive department of the federal government.

• DOE: The U.S. Department of Energy, a cabinet-level department of the United States Government.

• DOI: The U.S. Department of Interior, a federal executive department of the United States Government.

• DWQ: The Utah Division of Water Quality.

•

•

EIA: The U.S. Energy Information Administration, a principal agency of the U.S. Federal Statistical System.

EPA: The U.S. Environmental Protection Agency, an independent agency of the United States government.

• MSHA: The Mine Safety and Health Administration, an agency of the U.S. Department of Labor.

• NRC: The Nuclear Regulatory Commission, an independent agency of the United States government.

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• NYSE American: A U.S. stock exchange based in New York City, NY, formerly known as the American Stock Exchange.

• OSHA: The Occupational Safety and Health Administration, an agency of the United States Department of Labor.

•

•

•

SEC: The U.S. Securities and Exchange Commission, an independent agency of the United States federal government.

TCEQ: The Texas Commission on Environmental Quality.

TSX: The Toronto Stock Exchange, a stock exchange located in Toronto, Ontario, Canada.

• UDAQ: The Utah Division of Air Quality.

• UDEQ: The Utah Department of Environmental Quality.

• UDOGM: The Utah Division of Oil, Gas and Mining.

• USACE: The U.S. Army Corps of Engineers, an agency of the U.S. Department of Defense.

• USFS: The U.S. Forest Service, an agency of the United States Department of Agriculture.

• USFW: The U.S. Fish and Wildlife Service, an agency of the U.S. Department of the Interior.

• WDEQ: The Wyoming Department of Environmental Quality.

• WDEQ-AQD: The Air Quality Division of the WDEQ.

• WDEQ-LQD: The Land Quality Division of the WDEQ.

• WDEQ-WQD: The Water Quality Division of the WDEQ.

• WSEO: The Wyoming State Engineer’s Office

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General Development of the Business

PART I

ITEM 1. DESCRIPTION OF BUSINESS

Corporate Structure

The Company is an Ontario corporation with its corporate offices located in Lakewood, Colorado (a city in the Denver metropolitan area). It was incorporated on June
24, 1987 in the Province of Alberta under the name “368408 Alberta Inc.” In October 1987, 368408 Alberta Inc. changed its name to “Trevco Oil & Gas Ltd.” In May
1990, Trevco Oil & Gas Ltd. changed its name to “Trev Corp.” In August 1994, Trev Corp. changed its name to “Orogrande Resources Inc.” In April 2001, Orogrande
Resources  Inc.  changed  its  name  to  “Volcanic  Metals  Exploration  Inc.”  On  September  2,  2005,  the  Company  was  continued  under  the  Business  Corporations  Act
(Ontario). On March 26, 2006, Volcanic Metals Exploration Inc. acquired 100% of the outstanding shares of “Energy Fuels Resources Corporation.” On May 26, 2006,
Volcanic  Metals  Exploration  Inc.  changed  its  name  to  “Energy  Fuels  Inc.”  On  November  5,  2013,  the  Company  amended  its  Articles  to  consolidate  its  issued  and
outstanding Common Shares on the basis of one post-consolidation Common Share for every 50 pre-consolidation Common Shares (the “Consolidation”).

All of the Company’s assets, management and employees are located in the western United States. The Company’s assets, which include uranium, vanadium and REE
extraction, recovery, permitting, evaluation and exploration assets, are held directly and indirectly, as the case may be, by the Company’s wholly-owned subsidiaries
Energy Fuels Holdings Corp. (“EF Holdings”) and Strathmore Minerals Corp. (“Strathmore”). All of the Company’s employees are employed by its subsidiary Energy
Fuels  Resources  (USA)  Inc.  (“EFUSA”),  a  wholly-owned  subsidiary  of  EF  Holdings,  which  also  serves  as  operator  of  all  of  the  Company’s  properties.  A  diagram
depicting the organizational structure of the Company and its active subsidiaries, including the name, U.S. state or Canadian province of incorporation, and proportion of
ownership interest of each, is included as Exhibit 21.1 to this Annual Report. Energy Fuels also owns a number of inactive subsidiaries which have no material assets or
liabilities and do not engage in any material business activities.

Each of the Company’s subsidiaries has its principal place of business and corporate office at 225 Union Blvd., Suite 600, Lakewood, Colorado 80228, USA, though
additional support offices are located onsite or in close proximity to the Mill and ISR facilities. The registered office of EFUSA and principal place of business for the
Company is at 225 Union Blvd., Suite 600, Lakewood, Colorado 80228, USA, and the registered office of the Company is located at 82 Richmond Street East, Suite 308
Toronto, Ontario, M5C 1P1, Canada. The Company’s website address is www.energyfuels.com.

The primary trading market for Energy Fuels’ common shares (the “Common Shares”) is the NYSE American under the trading symbol “UUUU,” and the Company’s
Common Shares are also listed on the TSX under the trading symbol “EFR.” Energy Fuels is a U.S. domestic issuer for SEC reporting purposes and, in addition, is a
reporting issuer in all of the Canadian provinces. Certain warrants issued by the Company are listed on the NYSE American under the symbol “UUUU-WT” and are
also listed on the TSX under the symbol “EFR.WT.” Options on Energy Fuels’ Common Shares are traded on The Chicago Board Options Exchange. The Designated
Primary Market Maker for the options is Group One Trading, LP. Citadel Securities is the Company’s Market Maker on the NYSE American.

In addition, the Company holds 9,439,857 shares of Virginia Energy Resources Inc. (TSXV:VUI; OTCQX:VEGYF) currently representing an approximate 16.5% equity
interest in that company.

Business Overview

Energy Fuels is engaged in conventional and ISR uranium extraction and recovery, along with the exploration, permitting, and evaluation of uranium properties in the
United States. The Company also extracts and recovers vanadium as market conditions warrant and is also planning to commence the commercial production of REE
carbonate in 2021, another byproduct of the uranium recovery process. Energy Fuels owns the Nichols Ranch Uranium Recovery Facility in Wyoming (the “Nichols
Ranch Project”), which is a uranium recovery facility with a licensed capacity of 2 million pounds of U O  per year, and the Alta Mesa Project in Texas (the “Alta
Mesa Project”), which is a fully-permitted ISR uranium production facility with a licensed capacity of 1.5 million pounds of U O  per year, both of which are currently
on standby. In addition, Energy Fuels owns the White Mesa Mill, which is the only conventional uranium and vanadium recovery facility operating in the United States
with a licensed capacity of over 8 million pounds of U O  per year. In addition to uranium, the Mill can also recover vanadium as a co-product of mineralized material
produced from certain of its projects in Colorado and Utah and from time to time from solutions in its tailings impoundment system, as market conditions warrant, as
well as an REE carbonate from various uranium- and REE-bearing ores. The Company also owns uranium and uranium/vanadium properties and projects in various
stages  of  exploration,  permitting,  and  evaluation,  as  well  as  fully-permitted  uranium  and  uranium/vanadium  projects  on  standby.  In  addition,  Energy  Fuels  recovers
uranium from other uranium-bearing materials not derived from conventional material, referred to as “alternate feed materials,” at its White Mesa Mill.

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ISR Operations

The Company conducts its ISR activities through (i) its Nichols Ranch Project in northeast Wyoming, which it acquired in June 2015 through its acquisition of Uranerz
Energy Corporation (“Uranerz”), and (ii) its Alta Mesa Project in south Texas, which the Company acquired in June 2016 through its acquisition of Mesteña Uranium,
LLC (“Mesteña”), which is now named EFR Alta Mesa LLC (“EFR Alta Mesa”).

The Nichols Ranch Project includes: (i) a licensed and operating ISR processing facility (the “Nichols Ranch Plant”); (ii) licensed and operating ISR wellfields (the
“Nichols Ranch Wellfields”);  (iii)  additional  licensed  ISR  wellfields  planned  for  future  production  (the  “Jane  Dough  Property”),  and;  (iv)  a  licensed  satellite  ISR
uranium project (the “Hank Project”), which will include an ISR satellite processing plant (the “Hank Satellite Plant”) that, when constructed, will produce loaded-
resin, and associated planned wellfields (the “Hank Property”). See “The Nichols Ranch ISR Project” under Item 2 below. Also through the acquisition of Uranerz, the
Company acquired the West North Butte property (the “West North Butte Property”), the North Rolling Pin property (the “North Rolling Pin Property”), and the
Reno Creek property (the “Reno Creek Property”), as well as the Arkose Mining Venture (the “Arkose Mining Venture”), which is a joint venture of Wyoming ISR
properties held 81% by Energy Fuels. The Company subsequently sold the Reno Creek Property to Uranium Energy Corp. in May 2018. See “Non-Material Mineral
Properties - Other ISR Projects” under Item 2, below.

The Nichols Ranch Project is an ISR facility currently on standby that recovers uranium through a series of injection and recovery wells. Using groundwater fortified
with oxygen and sodium bicarbonate, uranium is dissolved within a deposit. The uranium-bearing groundwater is then collected in a series of recovery wells and pumped
to the Nichols Ranch Plant where the uranium is extracted from the water. The Nichols Ranch Plant creates a yellowcake slurry that is transported by truck to the White
Mesa Mill, where it is dried and packaged into drums that are shipped to uranium conversion facilities.

Construction of the Nichols Ranch Plant, other than the elution, drying and packaging circuits, was completed in 2013, and it commenced uranium recovery activities in
the second quarter of 2014. In September of 2015, the Company commenced construction of an elution circuit at the Nichols Ranch Plant, which was completed and
began  operations  in  February  2016.  For  the  year  ended  December  31,  2020,  the  Company  recovered  approximately  6,000  pounds  of  U O   from  the  Nichols  Ranch
Project. The Company expects to recover limited quantities of U O  from the Nichols Ranch Project in 2021. See “Outlook: ISR Activities.”

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The Alta Mesa Project is a fully licensed, permitted and constructed ISR processing facility that has an operating capacity of 1.5 million pounds of uranium per year and
comprises a total of 195,501 contiguous acres of land. The Alta Mesa Project is currently on standby and ready to resume production as market conditions warrant. It is
expected to be able to reach commercial production levels with limited required capital within approximately twelve months of a production decision. See “The Alta
Mesa Project” under Item 2, below.

Conventional Operations

The  Company  conducts  its  conventional  uranium,  REE  and  vanadium  extraction  and  recovery  activities  through  its  White  Mesa  Mill,  which  is  the  only  operating
conventional uranium, REE and vanadium processing facility in the United States. The White Mesa Mill located near Blanding, Utah, is centrally located such that it can
be fed by a number of the Company’s uranium and uranium/vanadium projects in Colorado, Utah, Arizona and New Mexico, as well as by ore purchases or toll milling
arrangements with third parties in the region as market conditions warrant.

The  White  Mesa  Mill  is  licensed  to  process  2,000  tons  of  mineralized  material  per  day.  It  is  primarily  a  uranium  recovery  facility  but  can  also  recover  REEs  and
vanadium. In addition, the Mill can recycle other uranium-bearing materials not derived from conventional ore, referred to as “alternate feed materials,” for the recovery
of uranium, alone or in combination with other metals. In this regard, the Company is currently evaluating a number of potential alternate feed materials for the recovery
of REEs in addition to uranium.

The  White  Mesa  Mill  has  historically  operated  on  a  campaign  basis,  whereby  mineral  processing  occurs  as  mill  feed,  contract  requirements,  as  market  conditions
warrant.  Over  the  years,  the  Company’s  own,  and  third-party  owned,  conventional  uranium  properties  in  Utah,  Colorado,  Arizona  and  New  Mexico  have  been  both
active and on standby in response to changing market conditions. From 2007 through 2014, running on a campaign basis, the White Mesa Mill recovered on average
over 1 million pounds of U O  per year from conventional sources, including its La Sal Project, Daneros Project, and Tony M property in Utah; its Arizona 1 Project and
Pinenut Project (which is currently almost fully reclaimed) in Arizona; and alternate feed materials. During 2016, the Mill recovered a total of 680,000 pounds of U O ,
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of which 433,000 pounds were recovered from conventional materials from the Company’s Pinenut Project and 248,000 pounds from processing alternate feed materials.
During 2017, the Mill recovered 310,000 pounds of U O  from processing pond solutions and 1,000,000 pounds from processing alternate feed materials, of which a
total of 360,000 pounds were for the Company’s account and 950,000 pounds

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were for the account of third parties. During 2018, the Mill recovered 215,719 pounds of U O  from processing pond solutions and 561,628 pounds from processing
alternate feed materials, of which a total of 82,709 pounds were for the Company’s account and 448,919 pounds were for the account of third parties under a tolling
arrangement. In late 2018, the White Mesa Mill shifted to producing vanadium from pond solutions and, during 2019, 1,807,732 pounds of V O  were produced from
pond solutions for its own account, and no uranium was produced at the Mill. During 2020, the Company recovered approximately 190,500 pounds of U O  at the White
Mesa Mill from in-circuit uranium inventories extracted from the recent vanadium pond-return campaign, and from alternate feed materials, as well as approximately
67,000 pounds of V O  from in-process solutions from the recent vanadium pond-return campaign. In addition, the Company produced, using its existing infrastructure
and pursuant to its existing Radioactive Materials License and Groundwater Discharge Permit, an REE carbonate concentrate on a pilot scale at the Mill from a sample
of  monazite  sands  from  a  third-party  supplier  –  the  first  such  initiative  in  North  America  in  over  20  years.  See  “Outlook:  Conventional  Extraction  and  Recovery
Activities.”

8

3

2

5

2

5

3

8

During 2021, the Company expects to recover approximately 46,400 pounds of U O  at the White Mesa Mill, including uranium recovered through the processing of
3
REE- and uranium-bearing natural monazite ore. The Company also expects to commence commercial production of a mixed REE carbonate in 2021 and to produce
approximately 3,000 tons of mixed REE carbonate at the Mill. Subject to successfully ramping-up production of a salable product during 2021, the Company expects to
sell some or all of this intermediate REE product to REE separation facilities outside the U.S. To the extent not sold, the Company expects to stockpile mixed REE
carbonate at the Mill for future separation and other downstream REE processing at the Mill or elsewhere. See “Outlook: Rare Earth Sales.”

8

In addition, the Company currently has approximately 126,800 pounds of U O  contained in stockpiled alternate feed material and ore inventory that can be recovered in
the future for the proposed U.S. Uranium Reserve or as general market conditions warrant. In addition, there remains an estimated 1.5-3 million pounds of solubilized
recoverable V O  inventory remaining in the tailings facility awaiting future recovery, as market conditions may warrant. See “Outlook: Conventional Extraction and
Recovery Activities.”

3

8

2

5

The Company continues to receive and process alternate feed materials at the White Mesa Mill, including low-grade ore from the cleanup of a conventional mine in
northwest New Mexico. At the Company’s permitted Pinyon Plain Project (formerly, the “Canyon Project”), standby and environmental compliance activities continued
during 2020, including submission of an application to replace the Company’s existing General Permit with an Individual Permit, as issued by the Arizona Department
of Environmental Quality. The timing to extract and process mineralized material from the Pinyon Plain Project will be based on market conditions, available financing,
and sales requirements. The Company’s Pinenut Project, where mineral extraction activities occurred until September 2015, is now depleted and has been almost fully
reclaimed, with only a two-acre disturbance associated with a monitor well still remaining. The Company also pursued a small-scale test mining campaign targeting
vanadium at its La Sal Complex in 2018 and early 2019, along with rehabilitation of existing mine workings, which ceased in early 2020. All of the Company’s other
conventional  properties  and  projects  are  currently  in  the  permitting  process  or  on  standby  pending  improvements  in  market  conditions.  No  third-party  conventional
properties are active at this time.

The Company also owns the Sheep Mountain Project (the “Sheep Mountain Project”), which is a conventional uranium extraction project located in Wyoming. Due to
its distance from the White Mesa Mill, the Sheep Mountain Project is not expected to be a source of feed material for the Mill. The Sheep Mountain Project consists of
permitted  open  pit  and  underground  extraction  components  (the  “Sheep  Mountain  Extraction  Operation”)  and  a  planned  processing  facility  to  process  extracted
mineralized material (the “Sheep Mountain Processing Operation”), which has not yet been permitted.
The Company’s principal conventional properties include the following:

•

•

•

•

the White Mesa Mill, a 2,000 ton per day uranium and vanadium processing facility located near Blanding, Utah, held through the Company’s subsidiary EFR
White Mesa LLC. See “The White Mesa Mill” under Item 2, below;
the Arizona Strip uranium properties located in north central Arizona, including: the Pinyon Plain Project, which is a fully-permitted uranium project with all
surface facilities and a shaft in place (see “The Pinyon Plain Project” under Item 2, below);
the Wate project (the “Wate Project”), which is a uranium deposit in the permitting stage; the Arizona 1 project (the “Arizona 1 Project”), which is a fully-
permitted uranium project on standby; and the EZ properties (“EZ Properties”), which are uranium deposits in the exploration and evaluation stage. All of the
Company’s Arizona Strip properties are held by the Company’s subsidiary EFR Arizona Strip LLC, with the exception of the Wate Project, which is held by the
Company’s  subsidiary  Wate  Mining  Company  LLC.  See  “Non-Material Mineral  Properties  –  Other  Conventional  Projects  –  Arizona  Strip”  under  Item  2,
below;
the Roca Honda Uranium Project (the “Roca Honda Project”), which is located near the town of Grants, New Mexico, held by the Company’s subsidiaries
Strathmore Resources (US), Ltd. and Roca Honda Resources LLC. See “The Roca Honda Project” under Item 2, below;

15

•

•

•

•

•

the Sheep Mountain Project, which is a uranium project located near Jeffrey City, Wyoming, including permitted open pit and underground components held by
the Company’s subsidiary Energy Fuels Wyoming Inc. See “The Sheep Mountain Project” under Item 2, below;
the  Henry  Mountains  Complex  of  uranium  projects  (the  “Henry  Mountains  Complex”),  which  is  located  in  south  central  Utah  near  the  town  of  Ticaboo,
which  is  comprised  of  the  Tony  M  Property  (the  “Tony  M  Property”)  and  the  Bullfrog  Property  (the  “Bullfrog  Property”),  and  which  are  held  by  the
Company’s subsidiary EFR Henry Mountains LLC. See “The Henry Mountains Complex” under Item 2, below;
the  La  Sal  complex  of  uranium  and  uranium/vanadium  projects  (the  “La  Sal  Project”)  (see  “The  La  Sal  Project”  under  Item  2,  below),  the  Whirlwind
uranium/vanadium project (the “Whirlwind Project”), and the Sage Plain uranium/vanadium project (the “Sage Plain Project”), all of which are located near
the Colorado/Utah border (the “Colorado Plateau”) and, in addition to nearby exploration properties, are held by the Company’s subsidiary EFR Colorado
Plateau LLC. See “Non-Material Mineral Properties – Other Conventional Projects – Colorado Plateau” under Item 2, below;
the Daneros Uranium Project (the “Daneros Project”) located in the White Canyon District in southeastern Utah, which is held by the Company’s subsidiary
EFR White Canyon Corp. See “The Daneros Project” under Item 2, below; and
a  number  of  non-core  uranium  properties,  which  are  held  in  various  of  the  Company’s  subsidiaries.  See  “Non-Material  Mineral  Properties”  under  Item  2,
below.

Mineral Exploration

Energy Fuels holds a number of exploration properties in the Colorado Plateau, White Canyon, Grants, Arizona Strip, and Powder River Basin Districts. Energy Fuels
conducted  intermittent  exploration  drilling  on  numerous  projects  in  the  period  from  February  2007  through  December  2013.  Several  of  those  projects  have  been
abandoned or sold. No further exploration drilling has been performed at these properties since 2013. See “Non-Material Mineral Properties” under Item 2, below.

Potential Sale of Certain Non-Core Assets

The Company is in discussions with several parties to potentially sell certain of its non-core assets, including the Tony M Mine, Daneros Mine and Rim Mine, although
there are currently no binding offers, and there can be no assurance at this time that a sale will be completed.

The Company’s Rare Earth Elements Business

On December 14, 2020, the Company announced it entered into a three-year supply agreement with The Chemours Company (NYSE: CC) (“Chemours”) to acquire a
minimum of 2,500 tons per year of natural monazite sands, one of the highest-grade REE ores in the world, from Chemours’ Offerman Mineral Sand Plant located in
Georgia.  The  Company  expects  to  process  this  monazite  at  the  Mill,  starting  in  2021,  to  recover  the  contained  uranium  and  to  produce  a  marketable  mixed  REE
carbonate as a step toward re-establishing a fully-integrated U.S. REE supply chain.

On March 1, 2021, the Company and Neo Performance Materials (“Neo”) jointly announced that they had entered into an agreement in principle, subject to completion
of definitive agreements, under which Energy Fuels will process natural monazite sands into an REE Carbonate beginning in March or April 2021 and ship a portion of
that production to Neo's rare earth separations facility in Sillamäe, Estonia ("Silmet"). Neo will then process the REE Carbonate into separated rare earth materials for
use in rare earth permanent magnets and other rare earth-based advanced materials. Silmet is the only operational rare earth separations facility in Europe and has been
separating rare earths into commercial value-added products for more than 50 years. Implementation of this initiative is subject to successful ramp-up to commercial-
scale operations, execution of definitive agreements, and optimization of the companies' production processes.

Upon a successful ramp-up of this program, the Company will be the first U.S. company in several years to produce a marketable mixed REE concentrate ready for
separation on a commercial scale. The Company estimates that the amount of REEs contained in the monazite sands to be supplied by Chemours will equal close to 10%
of total current U.S. REE demand, as contained in end-use products.

The Company expects to recover uranium from the monazite sands and produce a commercially salable mixed REE carbonate containing approximately 71% total rare
earth oxide (“TREO”) on a dry basis. This REE product will be ready for REE separation, which is the next step in producing usable REE products. The Company is
also in discussions with other entities to acquire additional supplies of natural monazite sands and is working with the U.S. Department of Energy (“DOE”) to evaluate

16

the potential to process other types of REE and uranium bearing ores at the Mill produced from coal-based resources. Because the Company is obtaining monazite from
existing mining facilities in Georgia (and potentially elsewhere) and utilizing its existing Mill, it will avoid the significant time and cost required to license and develop
new facilities, which the Company believes may, in time, result in among the lowest-cost REE production in the western world. In addition, since the monazite sands are
currently being separated from other mineral sands in Georgia and elsewhere, the Company will only incur the cost to acquire the monazite, thereby avoiding mining
costs and associated risks. The Company expects to sell some or all of its mixed REE carbonate to Neo and to potentially other buyers in Europe and/or Asia until an
REE separation facility is established in the U.S., after which it expects to sell its REE carbonate to buyers in both the U.S. and Europe. The Company is also evaluating
the potential to perform REE separation, and potentially other downstream REE activities, including metal-making and alloying, in the future at the Mill or elsewhere in
the U.S.

The Company’s mixed REE carbonate production from monazite sand ores is expected to utilize only a very small amount of the Mill’s ore production capacity. The
Company  expects  to  acquire  a  minimum  2,500  tons  of  monazite  sands  in  2021  from  Chemours,  alone,  and  has  a  goal  to  increase  production  in  the  future  to
approximately 15,000 tons or more of monazite sands per year. For comparison, the Mill is licensed and designed to process 2,000 tons of ore per day on average, or
720,000 tons of ore per year. Therefore, 2,500 tons of monazite per year represents less than 0.4% of the Mill’s ore throughput capacity, and 15,000 tons would represent
approximately 2% of its capacity. If the Company is successful in securing 15,000 tons of ore similar to the Chemours monazite, the Company would be able to produce
approximately  50%  of  current  U.S.  REE  demand  in  a  mixed  REE  carbonate.  Furthermore,  since  monazite  is  typically  comprised  of  approximately  55%  recoverable
uranium and REEs, the total volume of resulting waste is significantly lower than for most other Mill feeds. The Company currently has 1.5 million tons of existing
capacity in its fully-constructed 1,000-year design tailings impoundments. Therefore, the annual waste streams from monazite ore processing are expected to represent
less than 1% of existing tailings capacity.

REEs are a group of 17 chemical elements (the 15 elements in the lanthanum series, plus yttrium and scandium) that have a variety of industrial, energy, and defense
uses,  including  automotive  components,  communications  technology,  clean  energy  production,  consumer  electronics,  defense  systems,  advanced  magnets,  lasers  and
numerous other applications.

Typical natural monazite sands from the southeast U.S. average about 55% TREO and 0.20% uranium, which is the typical grade of uranium found in uranium mines
that have historically fed the Mill. Of the 55% TREO typically found in the monazite sands, the neodymium and praseodymium (“NdPr”) comprise approximately 22%
of the TREO. NdPr are among the most valuable of the REEs, as they are the key ingredient in the manufacture of high-strength permanent magnets which are essential
to the lightweight and powerful motors required in electric vehicles (“EVs”) and permanent magnet wind turbines used for renewable energy generation, as well as to an
array of other modern technologies, including mobile devices and defense applications. The Company is primarily focused on NdPr and, to a lesser extent, La, Ce and
Sm.

The REE supply chain starts at the mine. REEs are mined both as a primary target and as a byproduct, which is the case for Chemours’ Offerman Mineral Sand Plant,
where the natural monazite sands are physically separated from the other mined sands mined by Chemours. Mining creates an ore, which in the case of the Chemours
material is the natural monazite sands that are physically separated from the other mined mineral sands. The ore will then go through a process of cracking and cleaning
at  the  Mill  that  may  include  acids  or  caustic  solutions,  elevated  temperature,  and  pressure  to  recover  the  uranium  and  free  the  REEs  from  the  mineral  matrix.  After
removal of the uranium, which will be sold into the commercial nuclear fuel cycle for the creation of carbon-free nuclear energy, this solution will be cleaned from any
remaining deleterious elements (including remaining radioactive elements) and made into an REE carbonate, which will be in a form acceptable as a solvent extraction
(“SX”) feedstock ready for separation. Solvent extraction facilities will then use solvents and a series of mixer-settlers for the separation of the rare earths in the REE
carbonate  from  each  other  and  to  create  the  desired  purified  REEs  (often  as  oxides)  for  the  market  or  particular  end  user.  REE  oxides  are  typically  sold  to  various
markets, depending on the use. REE oxides can be made into REE metals and metal alloys, which are used for magnets and other applications. At this time, the Mill
intends to produce an REE carbonate, which it intends to sell to Neo and potentially other third-party separation facilities for separation into individual REEs. The Mill is
evaluating the potential to perform REE separation, and potentially other downstream REE activities, including metal-making and alloying, in the future at the Mill or
elsewhere in the United States.

According to a 2017 report by the United States Geological Survey (“USGS”), China has controlled more than 90% of the global supply of REEs since the late 1990s
and has placed restrictions on REE exports since 2010. While China consumes the most REEs in its manufacturing industries, much of it is consumed in the manufacture
of  end-use  goods  for  export  and  by  non-Chinese  companies  operating  within  China.  REE  separation  facilities  are  additionally  located  in  Vietnam,  India,  as  well  as
Silmet  in  Estonia  and  use  a  variety  of  feedstocks  and  sources,  with  small-scale  or  experimental  operational  facilities  located  elsewhere  (Russia  included).  The  REE
industry was primarily based on material extracted from monazites from 1891-1965, and

17

monazites  continued  to  provide  substantial  material  through  the  late  1990s.  The  subsequent  decline  in  monazite  production  stemmed  from  increased  environmental
concerns related to handling radioactivity and the resulting waste, with facilities struggling to adequately address the ore’s uranium and thorium content and stringent
licensing requirements. The Mill, however, is licensed to process uranium and thorium-bearing materials and does not face those issues.

More recently, China began importing monazite and recovering its uranium as a feed source for the nuclear industry, while concurrently producing REE concentrate as a
feed source for the REE industry. The Company sees its production of REE carbonate as the first step in an effort to restore the rare earth supply chain in the U.S., where
one currently does not exist. Multiple potential domestic sources of mined mineral sands, including monazites, exist in North America and are potential feedstocks for
the  Mill;  in  addition,  there  is  one  producer  of  REEs  from  hard  rock  mining  in  California,  which  currently  ships  its  material  to  China.  On  a  global  level,  there  is  a
potential to acquire natural monazite sands from the following locations: Australia, South Africa, Madagascar, Philippines, Indonesia, Brazil, Malaysia, Thailand, India,
Russia, and others.

There are a number of risks inherent to the Company’s REE activities. See “Item 1A. Risk Factors” under Item 1A, below.

Development of the Business -- Major Transactions over the Past Five Years

Over the past five years, the Company has completed the following major transactions:

•

•

•
•
•

In June 2015, the Company acquired all of the outstanding shares of Uranerz. Under that transaction, the Company acquired the Nichols Ranch Project, the
Hank Project, the Reno Creek Property, the West North Butte Property, the North Rolling Pin Property, the Company’s interest in the Arkose Mining Venture,
uranium sales contracts, and other assets, as well as the shares of Uranerz, which holds those assets;
In two separate transactions in February and November of 2015, the Company acquired 100% ownership of the Wate Project through the acquisition of Wate
Mining Company LLC;
In June 2016, the Company acquired EFR Alta Mesa and its primary asset, the Alta Mesa Project;
In May 2018, the Company sold its non-core Reno Creek Property to Uranium Energy Corp.; and
In  August  2018,  the  Company  acquired  royalties  on  the  Nichols  Ranch  Project,  along  with  royalties  on  several  operating,  standby  and  advanced-stage  ISR
projects in Wyoming owned and operated by Power Resources, Inc., a wholly-owned subsidiary of Cameco Corporation.

2020 Corporate Developments

On February 10, 2020, the federal executive Budget was published for fiscal year 2021 (October 1, 2020 through September 30, 2021). The Budget “Supports Nuclear
Fuel  Cycle  Capabilities,”  and  stated  that  “[o]n  July  12,  2019,  the  President  determined  that  ‘...the  United  States  uranium  industry  faces  significant  challenges  in
producing  uranium  domestically  and  that  this  is  an  issue  of  national  security.’  The  President’s  Budget  establishes  a  U.S.  Uranium  Reserve  to  provide  additional
assurances of availability of uranium in the event of a market disruption.” Table 25-1 of the Budget sought congressional appropriations of $150 million per year over
the next 10 years (totaling $1.5 billion over that time frame) for uranium purchases. For fiscal 2021 (October 1, 2020 through September 30, 2021), the Budget sought an
appropriation of $150 million, “to remain available until expended,” as the appropriation for the first year of this 10-year program. On December 27, 2020, the U.S.
Congress signed into law the COVID-Relief and Omnibus Spending Bill, which includes $75 million for the establishment of a strategic U.S. Uranium Reserve. Because
the U.S. Uranium Reserve has yet to be established for the United States at this time, however, there can be no certainty as to the outcome of a U.S. Uranium Reserve, if
any, including the process for and details of its development, or for any further evaluations by the U.S. Nuclear Fuel Working Group established in July 2019 to “develop
recommendations for reviving and expanding domestic nuclear fuel production.”

On February 20, 2020, the Company closed a bought deal public offering of Common Shares made pursuant to an underwriting agreement dated February 13, 2020
between the Company and a syndicate of underwriters led by Cantor Fitzgerald & Co. as lead underwriter and sole book-runner, and H.C. Wainwright & Co., LLC,
Eight  Capital,  Haywood  Securities  Inc.  and  Roth  Capital  Partners,  LLC  (the  “Offering”).  Pursuant  to  the  Offering,  the  Company  issued  an  aggregate  of  11,300,000
Common Shares at a price of $1.47 per share for gross proceeds of $16.61 million. The Company received net proceeds, after commissions and fees, of $15.14 million
from the Offering.

On February 28, 2020, the Company filed an updated technical report, including a Preliminary Feasibility Study (“PFS”), for its Sheep Mountain Project in Fremont
County, Wyoming on SEDAR in accordance with National Instrument 43-101 – Standards of Disclosure for Mineral Projects and in accordance with Canadian Institute
Mining’s (“CIM”) Best  Practice  Guidelines  for  the  Estimation  of  Mineral  Resources  and  Mineral  Reserves. The  technical  report,  entitled  Sheep  Mountain  Uranium
Project, Fremont County, Wyoming, USA, Updated Preliminary Feasibility Study, National Instrument 43-101

18

Technical  Report,  Amended  and  Restated  and  dated  February  28,  2020,  was  authored  by  Douglas  L.  Beahm,  P.E.,  P.G.,  Principal  Engineer  of  BRS  Inc.,  who  is
independent of the Company and a Qualified Person pursuant to NI 43-101. The updated PFS incorporated recent changes in CIM mineral resource requirements and
changes in the Sheep Mountain Project mine plan.

On May 6, 2020, the Company announced that it has entered into an agreement to acquire from GeoInstruments Logging LLC all of its Prompt Fission Neutron (“PFN”)
technology and equipment, including all of its related intellectual property, which will give Energy Fuels the exclusive right to use, license, and service this particular
PFN technology globally. PFN is critical to successful uranium production particularly from many ISR deposits, as it more accurately measures downhole in-situ U O
8
ore grade versus traditional Total Gamma and Spectral Gamma methods. The acquisition closed in late July 2020.

3

On July 14, 2020, the Company redeemed Cdn$10.43 million principal amount of the Cdn$20.86 million Convertible Debentures. The Convertible Debentures were
redeemable for an amount equal to 101% of the aggregate principal amount plus accrued and unpaid interest thereon, up to but excluding July 14, 2020. On October 6,
2020,  the  Company  redeemed  the  remaining  Cdn$10.43  million  principal  amount  of  the  Cdn$10.43  million  Convertible  Debentures  outstanding.  The  Convertible
Debentures were redeemable for an amount equal to 101% of the aggregate principal amount plus accrued and unpaid interest thereon, up to but excluding October 6,
2020. The Convertible Debentures were measured at fair value based on the closing price on the TSX (a Level 1 measurement) and changes were recognized in earnings.
As a result of the final redemption, no Convertible Debentures remain outstanding. The Convertible Debentures are no longer subject to the terms of the Indenture, and
cease to be listed on the TSX. The Company currently has no other remaining short- or long-term debt.

On August 20, 2020, the Company announced a number of changes to its management team in order to reduce costs, flatten the organizational structure, and focus on the
ongoing growth of a new generation of U.S. uranium and RE professionals, including: i) the departure of Paul Goranson as Chief Operating Officer, effective August 31,
2020; ii) the departure of Matthew Tarnowski as Chief Accounting Officer, effective October 31, 2020; iii) the promotion of Scott Bakken to Vice President, Regulatory
Affairs, effective September 1, 2020; iv) the promotion of Dee Ann Nazarenus to Vice President, Human Resources and Administration, effective September 1, 2020;
and v) the hiring of Sarai Luksch as Controller, effective September 1, 2020.

On September 21, 2020, the Company announced that it had been advised by the DOE Office of Fossil Energy and the National Energy Technology Laboratory that
Energy Fuels was awarded a contract, working with a team from the Pennsylvania State University (“Penn State”), to evaluate and develop a conceptual design to allow
for the commercial production of mixed rare earth oxides from coal-based resources in an environmentally benign fashion. The award includes an option, at the DOE’s
election, for Energy Fuels to complete a feasibility study on this initiative.

On November 3, 2020, the Company announced that it had produced at the Company’s White Mesa Mill, using its existing infrastructure and pursuant to its existing
Radioactive Materials License and Groundwater Discharge Permit, an REE carbonate concentrate on a pilot scale from a sample of monazite sands from a third-party
supplier – the first such initiative in North America in over 20 years. Then, on December 14, 2020, the Company announced that it had entered into a three-year supply
agreement with Chemours to acquire a minimum of 2,500 tons per year of natural monazite sands, which the Company plans to process at the Mill starting in 2021 to
recover the contained uranium and produce a marketable mixed REE carbonate, as a key effort toward re-establishing a fully-integrated U.S. REE supply chain (see
“ITEM 1. DESCRIPTION OF BUSINESS: The Company’s Rare Earth Elements Business”).

On  December  21,  2020,  the  Company  announced  the  publication  of  its  first  Sustainability  Report,  along  with  its  Climate  Change  Policy,  Human  Rights  Policy  and
Vendor Code of Conduct, which together with its other policies describe the Company’s ongoing commitment to the environment, worker health, public safety and social
responsibility, including its important role in combating global climate change through producing and recycling carbon-free energy resources.

On December 31, 2020, the Company announced that it filed with the SEC a prospectus supplement to its effective U.S. registration statement on Form S-3 in order to
renew its ATM program. Under the renewed ATM program the Company may, at its discretion from time to time, sell up to an additional $35 million of common shares,
with sales only being made on the NYSE American at then-prevailing market prices, or any other existing trading market of the common shares in the United States.

Effective  March  18,  2021,  the  Company  filed  a  new  base  shelf  registration  statement  on  Form  S-3  with  the  SEC  allowing  the  Company  to  issue  common  shares,
warrants, subscription receipts, preferred shares, debt securities, or any combination of such securities as units, in amounts, and at prices, and on terms to be determined
based on market conditions at the time of sale, and as set forth in an accompanying prospectus supplement, for an aggregate offering amount of up to US$300 million
during the

19

36-month period that the statement remains effective. On March l6, 2021, the Company received a receipt for a corresponding base shelf prospectus in Canada for an
aggregate offering amount in Canada of up to US$300 million.

2021 Corporate Developments

From January 1, 2021 through March 18, 2021, the Company issued 5.50 million Common Shares at an average price of $5.53 for net proceeds of $29.70 million using
the ATM.

On March 1, 2021, the Company and Neo Performance Materials (“Neo”) jointly announced that they had entered into an agreement in principle, subject to completion
of definitive agreements, under which Energy Fuels will process natural monazite sands into an REE Carbonate beginning in March or April 2021 and ship a portion of
that production to Neo's rare earth separations facility in Sillamäe, Estonia ("Silmet"). Neo will then process the REE Carbonate into separated rare earth materials for
use in rare earth permanent magnets and other rare earth-based advanced materials. Silmet is the only operational rare earth separations facility in Europe and has been
separating rare earths into commercial value-added products for more than 50 years. Implementation of this initiative is subject to successful ramp-up to commercial-
scale  operations,  execution  of  definitive  agreements,  and  optimization  of  the  companies'  production  processes  (see  “ITEM  1.  DESCRIPTION  OF  BUSINESS:  The
Company’s Rare Earth Elements Business”).

Company Strategy

Energy Fuels intends to continue to strengthen its position as a leading uranium extraction and recovery company in the United States, supporting that goal through
uranium recovery, alternate feed materials processing, third-party processing, and potential land clean-up work. In addition, the Company produces vanadium along with
uranium from certain of its properties, as market conditions warrant. The Company also expects to commence commercial production of an REE carbonate in 2021,
along with uranium from monazite sands, as well as uranium from alternate feed materials and other ores. See “The Rare Earth Element Market,” below. Through the
operating White Mesa Mill, the Nichols Ranch Project and Alta Mesa Project, which are both currently on standby, the Company’s large uranium and vanadium resource
base,  and  existing  conventional  projects  on  standby,  under  construction,  and  in  permitting,  the  Company’s  strategy  is  to  maintain  and  increase  its  ability  to  increase
uranium production in improved market conditions.

As a result of the foregoing, we intend to engage in the following activities:

•

•

•

In response to the proposed establishment of a U.S. Uranium Reserve, the Company intends to evaluate activities aimed towards increasing uranium production
at all or some of our production facilities, including the currently operating White Mesa Mill, as well as the Nichols Ranch ISR Facility, Alta Mesa ISR Facility,
La Sal Complex, and the Pinyon Plain Mine, all of which are currently on standby, as market conditions may warrant. The Company may commence these
activities  prior  to  such  establishment,  recognizing  that  there  can  be  no  guarantee  that  the  U.S.  Uranium  Reserve  will  ever  come  to  fruition  or  that  the
implementation details, if they occur, will be satisfactory, and that the outcomes of this process are therefore uncertain.

Continue  to  pursue  U.S.  government  support  for  U.S.  uranium  production,  such  as  the  Company’s  recent  efforts  to  help  secure  a  renewal  of  the  Russian
Suspension  Agreement,  including  support  for  the  establishment  of  a  U.S.  Uranium  Reserve  and  any  future  recommendations  from  the  U.S.  Nuclear  Fuel
Working Group or other remedies;

Continue the Company’s ongoing REE initiatives for the production of a REE carbonate concentrate from monazite sands sourced from third-party suppliers,
with  the  potential  to  enter  into  one  or  more  joint  ventures  for  the  construction  of  an  onsite  REE  separation  facility  at  the  Company’s  Mill  site  and  the
development  of  a  fully-integrated  U.S.  REE  supply  chain  (see  “ITEM  1.  DESCRIPTION  OF  BUSINESS:  The  Company’s  Rare  Earth  Elements  Business”),
above;

• Defer further wellfield development at Nichols Ranch until uranium prices improve;

•

•

Continue alternate feed processing, as well as pursue additional alternate feed materials (including potential rare-earth bearing alternate feed materials), third-
party processing and other sources of feed for the Mill (including potential material generated from land cleanup work) and, when market conditions warrant,
pursue the recovery of uranium and/or vanadium dissolved in the Mill’s pond solutions;

Subject  to  any  actions  the  Company  may  take  in  response  to  the  proposed  establishment  of  a  U.S.  Uranium  Reserve  and  ongoing  or  new  regulatory
requirements,  continue  to  carry  out  engineering,  procurement  and  construction  management  activities  at  the  Pinyon  Plain  Project  in  2021,  and  maintain  the
property on standby until uranium prices improve;

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•

•

•

•

Subject to any actions the Company may take in response to the proposed establishment of a U.S. Uranium Reserve, continue to maintain standby projects and
facilities (including the Pinyon Plain Project, Alta Mesa Project, the La Sal Project and the Daneros Project) in a state of readiness for the purpose of restarting
mining activities, as market conditions may warrant. At this time, subject to any actions the Company may take in response to the proposed establishment of a
U.S.  Uranium  Reserve,  all  of  the  Company’s  conventional  projects  are  expected  to  remain  on  standby  until  market  conditions  warrant  restarting  mining
activities, or are in the evaluation or permitting process;

Continue permitting activities for the Roca Honda Project through the end of 2021;

Continue to evaluate the sale of non-core assets that the Company does not believe contribute to shareholder value in order to reduce costs and/or receive sales
proceeds; and

Continue to pursue additional cost cutting measures.

Uranium Sales

As  a  result  of  current  uranium  market  conditions,  both  ISR  and  conventional  uranium  recovery  have  been  maintained  at  reduced  levels  until  such  time  as  market
conditions improve sufficiently, either as a result of any actions the Company may take in response to the proposed establishment of a U.S. Uranium Reserve or through
improved market fundamentals.

The Company has not entered into uranium sales commitments for 2021 as of the date of this Annual Report; therefore, subject to any actions the Company may take in
response to the proposed U.S. Uranium Reserve or improved market conditions, all 2021 uranium production is expected to be added to existing inventories. Energy
Fuels’  significant  uranium  inventory  provides  the  Company  with  financial  flexibility,  and  the  Company  believes  its  existing  inventories  and  new  production  may  be
worth significantly more in the future as a result of government uranium purchases for the proposed Uranium Reserve or otherwise. However, if suitable uranium price
increases are observed in 2021, or if cash needs arise, the Company may elect to complete some discretionary uranium sales in 2021.

Overview of Uranium Market

The primary commercial use of uranium is to fuel nuclear power plants for the generation of carbon- and emission-free electricity.

According to the World Nuclear Association (“WNA”), as of January 2021, there were 442 operable nuclear reactors world-wide, which required approximately 177
million  pounds  of  U O   fuel  at  full  operation.  Worldwide,  there  are  currently  53  new  reactors  under  construction  with  an  additional  98  reactors  on  order  or  in  the
planning stage and 326 which have been proposed.

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According  to  data  from  TradeTech  LLC  (“TradeTech”),  the  world  continues  to  require  more  uranium  than  it  produces  from  primary  extraction.  The  gap  between
demand and primary supply is filled by stockpiled inventories and secondary supplies.

According to the WNA, the United States currently has 94 operating reactors, two reactors under construction, and another 21 reactors on order, planned or proposed.
According to the Nuclear Energy Institute (“NEI”), in 2019 the United States produced approximately 19.7% of its electricity from nuclear technology, while achieving
an average capacity factor of 93%, leading all other carbon-free sources by a wide margin. In addition, in 2019, nuclear energy avoided 476 million metric tonnes of
carbon dioxide emissions. According to the U.S. Energy Information Administration (“EIA”), U.S. utilities purchased approximately 48.3 million pounds of U O  in
2019. However, through March 31,2020 (the latest data available), the U.S. only produced approximately 8,098 pounds of U O ; June 30, 2020 and September 30, 2020
data were withheld due to confidentiality concerns, which the Company believes are the result of low production figures.

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Uranium is not traded on an open market or organized commodity exchange such as the London Metal Exchange, although the New York Mercantile Exchange provides
financially-settled  uranium  futures  contracts.  Typically,  buyers  and  sellers  negotiate  transactions  privately  and  directly.  Spot  uranium  transactions  typically  involve
deliveries that occur immediately and up to 12 months in the future. Term uranium transactions typically involve deliveries that occur more than 12 months in the future,
with long-term transactions involving delivery terms of at least three years. Uranium prices, both spot and term, are published by two independent market consulting
firms, TradeTech and The Ux Consulting Company (“Ux”), on a weekly and monthly basis. Other brokers, including Uranium Markets LLC, Evolution Markets Inc. and
Numerco Ltd., also publish daily broker average uranium prices.

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The spot and term prices of uranium are influenced by a number of global factors. For example, both the spot and term prices of uranium were negatively impacted by
the accident at the Fukushima Daiichi Nuclear Plant in March 2011. The events at Fukushima created heightened concerns regarding the safety of nuclear plants and led
to both temporary and permanent closures of nuclear plants around the world. The Fukushima incident has created downward pressure on uranium prices over the past
nine years, which is still being felt today. In contrast, China is pursuing an aggressive nuclear program, with 49 units now operating, 16 new units under construction, 39
units which are planned, and 168 units that have been proposed, according to January 2021 WNA data.

Historically, most nuclear utilities have sought to purchase a portion of their uranium needs through mid- and long-term supply contracts, while other portions are bought
on the spot market. According to EIA data, in 2019, U.S. utilities purchased 22% of their uranium on the spot market with the remaining 78% purchased under mid- and
long-term contracts. Buyers seek to balance the security of supply with the opportunity to take advantage of lower prices. For this reason, both buyers and sellers track
current spot and term prices for uranium carefully, make considered projections as to future prices, and negotiate with one another on transactions which each deems
favorable to their respective interests.

The graph, below, shows the monthly spot (blue line) and long-term (red line) uranium price from August 1969 until January 2021 (table labeled in 2-year increments, so
2021 does not appear on the axis, though its data is incorporated) as reported by TradeTech (not adjusted for inflation):

To give a more recent perspective, the graph below shows the monthly spot (blue line) and long-term (red line) uranium price from January 2016 until January 2021 as
reported by TradeTech (not adjusted for inflation):

According to monthly price data from TradeTech, uranium prices during 2020 were up $5.55, or 22% for the year. Monthly spot prices began the year at $24.85 per
pound of U O  on December 31, 2019 and ended the year at $30.40 per pound, reaching a high of $33.85 per pound for the month of May 2020 and a low of $24.85 per
pound at the beginning of the year (as of December 31, 2019). According to Trade Tech, the spot price was $27.40 per pound on March 12, 2021. TradeTech price

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8

data also indicated that long-term U O  prices began 2019 at $33.00 per pound and ended 2020 at $37.00 per pound. The high long-term price for 2020 was $39.00 per
pound for the months of May and June, and the low long-term price was $33.00 per pound for the months of January and February. The long-term price at March 12,
2021  was  $35.00  per  pound.  The  Company  believes  the  weak  uranium  markets  are  the  result  of  excess  uranium  supplies  caused  by  large  quantities  of  state-owned
uranium extraction in Kazakhstan and elsewhere, secondary uranium extraction and excess inventories, the availability of low-priced spot material, excess enrichment
causing  underfeeding  and  tails  re-enrichment,  insufficient  production  cut-backs  especially  from  state-owned  and  state-subsidized  uranium  and  uranium  fuel  entities,
premature reactor closures, and continued weak uranium demand.

Uranium Market Outlook and Uranium Marketing Strategy

World  demand  for  clean,  reliable,  and  affordable  baseload  electricity  is  growing.  As  a  result  of  the  expected  growth  of  nuclear  energy  and  the  depletion  of  existing
uranium mines, the Company believes the long-term fundamentals of the uranium industry remain positive. The Company believes prices must rise to higher levels to
support the new primary production that will be required to meet the increasing demand we expect to see as more nuclear units are constructed around the world, and as
primary  mine  production  drops  due  to  depletion  of  resources,  low  prices,  and  temporary  shutdowns  caused  by  the  novel  coronavirus  (“COVID-19”)  pandemic.
According  to  TradeTech,  world  uranium  requirements  continue  to  exceed  primary  mine  production,  with  the  gap  being  bridged  by  secondary  supplies  and  excess
uranium inventories in various forms that have already been mined. In addition, it is the Company's belief that additional mine production cutbacks will be required to
bring the market into balance in the short and medium terms. However, a large portion of global uranium production is state-owned and state-subsidized, and therefore
not subject to normal market fundamentals. It is for this reason that the Company supports the creation of the proposed U.S. Uranium Reserve to ensure the U.S. has
sufficient uranium mining capacity to meet national security and energy security needs. The Company estimates that, for 2020, well less than 1% of U.S. reactor demand
was  met  by  new  production  from  U.S.  uranium  mines.  The  Company  has  believed  for  several  years  that  market  forces  will  cause  uranium  prices,  and  long-term
contracting levels in particular, to return to levels that are sufficient to incentivize new mine production. However, it is the Company’s belief that secondary supplies,
inventories, and non-free market forces have delayed this recovery.

The Company believes prices likely hit a bottom in 2016, and despite continued market uncertainty in 2020, the lows of 2016 have not been repeated since. During 2020,
the COVID-19 pandemic caused uranium prices to rise significantly as several large mines temporarily ceased operations, including Cameco Corporation's Cigar Lake
and mines in Kazakhstan. Uranium spot prices began the year at $24.85 per pound, and prices were relatively flat for the first two months of the year with the price on
February 29, 2020 having risen $0.05 to $24.90 per pound (TradeTech, The Nuclear Review, December 2020). By March, the COVID-19 pandemic caused “widespread
security  of  supply  concerns  …  as  several  producers  took  preventative  action  to  forestall  the  spread  of  the  novel  coronavirus  through  their  businesses,”  including
Kazatomprom  (Kazakhstan),  Cameco  (Canada),  and  China  National  Nuclear  Corporation  (Namibia).  By  April  30,  2020,  the  spot  price  had  risen  over  35%  versus
February levels to $33.75 per pound (Ibid). According to TradeTech, “the trajectory had its roots in a supply and demand picture that saw existing and emerging annual
production levels decline well below reactor requirements” (Ibid). By May and into the second and third quarters, the spot price volatility subsided, and the monthly spot
price of uranium sat at $29.90 per pound at the end of October 2020 (TradeTech, NMR, October 31, 2020). According to TradeTech, 2020 spot volumes reached near-
record levels, totaling almost 62.5 million pounds of uranium. In other developments, U.S. uranium production dropped a further 76% to only 190,000 pounds in 2019
versus  2018  and  BHP  abandoned  Olympic  Dam  expansion  plans  (TradeTech,  The  Nuclear  Review,  December  2020).  In  addition,  Rio  Tinto  ceased  production  at  its
Ranger mine in early January 2021 (Mining.com, Australia’s Ranger uranium mine ceased production, January 7, 2020). On the policy front, the U.S. Congress funded
$75  million  for  fiscal  year  2021  for  the  establishment  of  a  national  uranium  reserve,  which  was  signed  into  law  by  the  President  in  late-December  (TradeTech,  The
Nuclear Review, December 2020). In addition, the U.S. and Russia agreed to extend the Russian Suspension Agreement which limits the amount of Russian uranium
that can enter the U.S. (Ibid).

The  Company  believes  that  certain  uranium  supply  and  demand  fundamentals  are  pointing  to  higher  prices  in  the  future,  including  significant  production  cuts  and
increased demand from utilities, financial entities, traders, and producers. However, the Company also believes that while uranium market conditions have improved in
2020, they still remain weak primarily as a result of excess uranium supplies caused by large quantities of secondary uranium supplies, excess inventories, and thus far
insufficient primary production cut-backs, particularly from state-owned enterprises.

In  the  short-  and  medium-terms,  market  challenges  remain.  The  world  continues  to  be  oversupplied  with  uranium,  and  there  remains  a  great  deal  of  uncertainty  in
uranium prices regarding the timing and level of the recovery, as fundamental, political, technical, and other factors could cause prices to be significantly above or below
currently expected ranges.

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The Company’s marketing strategy is to seek a base of earnings and cash flow through sales of a portion of its uranium into term contracts, to the extent such contracts
are available at satisfactory prices, which has not been the case in recent years. To gain exposure to increasing uranium prices, the Company seeks to sell a portion of its
planned uranium extraction into contracts with market-related formulas, if available at satisfactory prices, and through future spot and term sales. Further exposure to
increasing uranium prices can be generated through the Company’s ability to bring additional uranium extraction online in the future in response to increasing prices,
which can be sold on a market-related or fixed basis at then prevailing prices.

During 2020, the Company did not complete any material uranium sales. It has maintained its uranium inventory for future sales, in anticipation of higher uranium prices
in the future, either as a result of U.S. government purchases for the proposed U.S. Uranium Reserve or due to improved market fundamentals.

The Company completed the remaining uranium deliveries under all its long-term contracts in 2018. Therefore, all of the Company’s current uranium production and
inventory  is  100%  unhedged,  and  all  uranium  sales  in  2021  and  beyond  will  be  made  on  the  spot  market  or  pursuant  to  new  long-term  contracts  to  the  extent  such
contracts  may  be  available  on  satisfactory  terms.  While  the  Company  does  not  currently  forecast  the  need  to  complete  any  spot  sales  in  2021  for  cash  generation
purposes, uranium inventories, along with expected uranium production in 2021, are expected to provide the Company with the flexibility to complete spot sales in 2021
in response to the proposed establishment of a U.S. Uranium Reserve, or otherwise if market conditions warrant.

The Rare Earth Element Market

In 2020, the Company began evaluating the potential to process REEs at the White Mesa Mill. By October, the Company had produced a mixed REE carbonate, ready
for separation, on a pilot scale from natural monazite ore. In December 2020, the Company announced that it had entered into an agreement with Chemours to acquire a
minimum quantity of 2,500 tons of natural monazite ore per year for three years starting in 2021. The Company is currently evaluating selling all or a portion of the
resulting carbonate to a buyer in Europe and/or stockpiling it for future separation at the Mill.

REEs are used in a variety of clean energy and advanced technologies. According to Roskill, most demand for REE’s is in the form of separated REEs, “as most end-use
applications require only one or two separated rare earth compounds or products.” (Roskill, Rare Earths, Outlook to 2030, 20  Edition). The REE market is dominated
by China, and according to 2018 data, controlled 68% of global primary production, 100% of global secondary production, and nearly all production of the “heavy”
REEs, including terbium and dysprosium (Adames Intelligence).

th

The  main  uses  for  REEs  include:  (i)  battery  alloys;  (ii)  catalysts;  (iii)  ceramics,  pigments  and  glazes;  (iv)  glass  polishing  powders  and  additives;  (v)  metallurgy  and
alloys; (vi) permanent magnets; (vii) phosphors; and (viii) others (Adames Intelligence). By volume, REEs permanent magnets (neodymium (Nd), praseodymium (Pr),
dysprosium (Dy), and terbium (Tb)) and catalysts (cerium (Ce) and lanthanum (La) comprised 60% of total consumption, but over 90% of the value consumed.

REEs are comprised of 15 chemical elements, plus scandium (Sc) and yttrium (Y). Plus, each individual REE may transact in a number of forms. Therefore, there is no
single price for REEs, but numerous prices for individual REE oxides and compounds. The primary value that the Company expects to generate in the short- to medium-
term will come from NdPr, Ce, and La. According to data from Asian Metal, NdPr oxide mid-point prices in China rose approximately 45% during 2020 from 282,500
RMB per metric tonne to 411,500 RMB per metric tonne. Ce oxide prices in Europe dropped 9% from $2.30/kg to $2.10/kg. La oxide prices in China dropped 18% from
$1,830 per metric tonne to $1,495 per metric tonne.

As demand for clean energy technologies, including electric vehicles, renewable energy systems, and batteries, along with other advanced technologies, increases in the
coming years, the Company expects demand and prices for REEs, particularly the ones mentioned above, to increase. Expected increases in supply sources for REEs are
also expected to increase with expected rising REE prices, which is expected to have a moderating impact on price increases.

The Vanadium Market

The White Mesa Mill has historically recovered vanadium along with uranium from certain of its properties on the Colorado Plateau, including from the La Sal Project
and Rim Mine, as well as from properties owned by third-parties on the Colorado Plateau through toll milling and similar arrangements, when the price of vanadium has
been high enough to justify its recovery.

In December 2018, the Company commenced a campaign to recover V O  from existing tailings pond solutions at the Company’s White Mesa Mill, which resulted from
past  mineral  processing  operations.  In  early  January  2019,  the  Company  produced  its  first  batches  of  vanadium  concentrate,  also  known  as  “black  flake.”  This  was
Energy Fuels’ first vanadium

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production since 2013, and the first time the Company recovered vanadium from tailings pond solutions at the Mill. The Company produced vanadium through the end
of  2019,  recovering  approximately  1.8  million  pounds  of  high-quality  V O   under  this  campaign,  at  which  point  production  ceased  due  to  weak  vanadium  market
conditions. The Company did not sell material quantities of vanadium during 2020, and as of December 31, 2020, the Company holds approximately 1,672,000 pounds
of vanadium in inventory.

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Vanadium is a metallic element that, when converted into ferrovanadium (“FeV”) (an alloy of vanadium and iron), is used primarily as an additive to strengthen and
harden  steel.  According  to  market  consultant  Roskill,  over  90%  of  FeV  is  used  in  the  steel  industry.  In  addition,  vanadium  is  used  in  the  aerospace  and  chemical
industries, and continues to see interest in energy storage technologies, including vanadium redox flow batteries. China is the largest global producer of vanadium, with
additional  production  coming  from  Russia,  South  Africa,  and  Brazil  (Roskill).  Following  a  dramatic  spike  in  prices  in  2018,  vanadium  (as  V O )  prices  were  down
sharply in 2019, with mid-point spot prices in Europe beginning the year at $15.50 per pound, and ending the year at $5.33 per pound, reaching a high of $17.38 per
pound in February 2018 (Metal Bulletin) and a low of $4.73 per pound in October 2019. During 2020, vanadium prices rose slightly to $5.40 by the end of the year. The
high spot price for the year was $7.13 per pound on February 14, 2020, and the low price for vanadium in 2020 was $5.10 per pound on November 6, 2020. As at March
12, 2021, Vanadium prices were $8.33 per pound.

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According  to  Metal  Bulletin,  vanadium  prices  rose  dramatically  in  the  second  half  of  2018  due  to  anticipated  increased  demand  in  China  which  implemented  new
standards requiring increased quantities of vanadium in rebar. However, in late-2018, prices began to drop sharply “when market participants realized the enforcement of
the  revised  rebar  policy  was  not  as  stringent  as  had  been  expected  and  after  steel  mills  increased  their  use  of  ferro-niobium  to  reduce  consumption  of  more  costly
vanadium.” (Metal Bulletin, January 20, 2020). According to Roskill, 2020 was “characterized by an economic de-synchronisation between China and the rest of the
world,  with  a  wide  divergence  in  terms  of  steel  consumption  and  production.”  (Roskill,  Vanadium,  niobium:  Markets  in  2020  –  a  China  story,  December  22,  2020).
China’s  steel  production  reached  an  all-time  high  due  to  stimulus  and  infrastructure  spending,  while  the  rest  of  the  world  suffered  under  COVID  lockdowns  (Ibid).
Vanadium  prices  were  supported  in  China  due  to  “reverse  substitution  away  from  niobium.”  (Ibid).  Further  Roskill  projects  tighter  supply  and  higher  demand  for
vanadium in 2021 and into 2022 as lockdowns are relaxed and vaccines become more widely distributed (Ibid).

During January 2020, Energy Fuels produced approximately 67,000 pounds of vanadium, as production was wound down from 2019. The Company did not sell any
quantities of vanadium in 2020. The Company held approximately 1,672,000 pounds of vanadium in inventory at the end of 2020. Vanadium markets can be volatile;
therefore, the Company expects to hold and sell this inventory into stronger markets in the future, or as cash requirements arise.

Competition

The  uranium  industry  is  highly  competitive.  The  Company  competes  with  mining  and  exploration  companies  for  uranium  sales,  the  acquisition  of  uranium  mineral
properties, and the procurement of equipment, materials and personnel necessary to explore, develop, and extract uranium from such properties. There is competition for
a limited number of uranium acquisition opportunities, including competition with other companies having substantially greater financial resources, staff and facilities
than  the  Company.  As  a  result,  the  Company  may  encounter  challenges  in  acquiring  attractive  properties,  and  exploring  and  advancing  properties  currently  in  the
Company’s  portfolio.  In  addition,  Energy  Fuels  competes  with  other  uranium  recovery  companies,  along  with  traders,  brokers,  financial  institutions,  converters,
enrichers, and other market actors, including some that are state-owned and state-subsidized, for uranium sales. Due to the Company’s limited capital and personnel and
the relative size of its operations, the Company may be at a competitive disadvantage compared to some other companies with regards to exploration and, if warranted,
development of mining properties and securing uranium sales. The Company believes that competition for acquiring mineral prospects and completing uranium sales
will continue to be intense in the future.

The availability of funds for exploration, evaluation, permitting and construction of uranium projects is limited, and the Company may find it difficult to compete on an
international  scale  with  larger  and  more  established  uranium  exploration  and  production  companies  for  capital.  The  Company’s  inability  to  continue  exploration,
advancement,  and  the  acquisition  of  new  properties  due  to  lack  of  funding  could  have  a  material  adverse  effect  on  the  Company’s  future  operations  and  financial
position.

However, the Company believes it has a competitive advantage over its peers in the U.S. domestic uranium space to the extent it has diversified business opportunities,
including its ability to produce vanadium as market conditions may warrant, its ability to recycle uranium through its alternate feed materials processing business, and its
ability to recover REE carbonate, along with uranium, from monazite sand ores.

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Government Regulation

The Company’s properties and facilities are subject to extensive laws and regulations which are overseen and enforced by multiple federal, state and local authorities.
These  laws  govern  exploration,  construction,  extraction,  recovery,  processing,  exports,  various  taxes,  labor  standards,  occupational  health  and  safety,  waste  disposal,
protection and remediation of the environment, protection of endangered and protected species, toxic and hazardous substances, and other matters. Uranium minerals
exploration,  extraction,  recovery,  and  processing  are  also  subject  to  risks  and  liabilities  associated  with  the  perceived  potential  for  impacts  to  the  environment  and
disposal of waste products occurring as a result of such activities.

Compliance with these laws and regulations may impose substantial costs on the Company and will subject the Company to significant potential liabilities. Changes in
these regulations could require the Company to expend significant resources to comply with new laws or regulations or changes to current requirements and could have a
material adverse effect on the Company’s business operations. However, compliance with government regulations generally, including but not limited to environmental
regulations,  is  an  integral  part  of  the  Company’s  day-to-day  business  and  impacts  virtually  all  of  the  Company’s  capital  expenditure  and  operating  decisions  at  its
facilities,  as  the  Company’s  facilities  and  operations  must  comply  with  this  extensive  array  of  environmental,  health  and  safety  laws  and  regulations.  The  costs  of
compliance with these laws and regulations are therefore well understood and assumed by the Company in all of its capital budgeting decisions, project analyses and cost
and earnings projections. As all of the Company’s competitors in the uranium mining industry in the U.S. face the same or similar regulatory requirements, the Company
does not believe its need to comply with this extensive array of laws and regulations materially affects the Company’s competitive position within the U.S. uranium
mining industry.

Environmental Regulations

Exploration, development, and extraction activities are subject to environmental regulations which may prevent or delay the continuance of our activities. In general, our
exploration, evaluation, and extraction activities are subject to federal and state laws and regulations relating to environmental quality and pollution control. Such laws
and regulations increase the costs of these activities and may prevent or delay the commencement or continuance of a given operation. Specifically, we are subject to
legislation regarding emissions into the environment, water discharges, and storage and disposition of hazardous wastes. In addition, legislation has been enacted which
requires facility sites to be reclaimed in accordance with such legislation. Compliance with these laws and regulations has not had a material effect on our operations or
financial condition to date.

Uranium milling in the U.S. is primarily regulated by the United States Nuclear Regulatory Commission (the “NRC”) pursuant to the Atomic Energy Act of 1954, as
amended. Its primary function is to ensure the protection of employees, the public, and the environment from radioactive materials, and it also regulates most aspects of
the uranium recovery process. The NRC regulations pertaining to uranium recovery facilities are codified in Title 10 of the Code of Federal Regulations.

On August 16, 2004, the State of Utah became an Agreement State for the regulation of uranium mills. This means that the primary regulator for the White Mesa Mill is
now the State of Utah Department of Environmental Quality (“UDEQ”) rather than the NRC. At that time, the Mill’s NRC Source Material License was transferred to
the  State  of  Utah  and  became  a  Radioactive  Materials  License  (the  “Radioactive  Materials  License”),  which  was  renewed  in  January  2018  as  Amendment  #8
(Renewal), then reissued as a Revised Renewal on February 16, 2018, by UDEQ’s Division of Waste Management and Radiation Control (“DWMRC”). On April 15,
2020, the DWMRC reissued the License as Amendment #9 with an amended Condition 9.7, which was revised for the purpose of incorporating into the Radioactive
Materials  License  applicable  State  of  Utah  requirements  relating  to  antiquities,  historic  site  and  Native  American  grave  protections  and  repatriation,  as  these
requirements  had  previously  been  expressed  in  terms  of  equivalent  provisions  of  federal  law.  Two  alternate  feed  Applications  for  Amendment  are  currently  pending
approval by the DWMRC. The State of Utah incorporates, through its own regulations or by reference, all aspects of Title 10 pertaining to uranium recovery facilities.
When the State of Utah became an Agreement State, it required that a Groundwater Discharge Permit (“GWDP”) be put in place for the White Mesa Mill. The GWDP is
required for all similar facilities in the State of Utah, and specifically tailors the implementation of the state groundwater regulations to the Mill site. The State of Utah
requires  that  every  operating  uranium  mill  have  a  GWDP,  regardless  of  whether  the  facility  discharges  to  groundwater.  The  GWDP  for  the  Mill  was  finalized  and
implemented in March 2005, then renewed in January 2018 and modified as of March 8, 2021. The White Mesa Mill also maintains a permit approval for air emissions
with the UDEQ, Division of Air Quality.

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Conventional uranium extraction is subject to regulation by a number of agencies including: (1) local county and municipal government agencies; (2) the applicable state
divisions  responsible  for  mining  and  protecting  the  environment  within  Utah,  Colorado,  Arizona,  New  Mexico,  Texas  and  Wyoming;  (3)  the  Bureau  of  Land
Management  (the  “BLM”)  and  the  United  States  Forest  Service  (the  “USFS”)  on  public  lands  under  their  jurisdiction;  (4)  the  U.S.  Mine  Safety  and  Health
Administration (“MSHA”); (5) the United States Environmental Protection Agency (the “EPA”)  for  radon  emissions  from  underground  mines;  and  (6)  other  federal
agencies,  including  without  limitation  the  U.S.  Fish  and  Wildlife  Service  (“USFW”),  U.S.  Army  Corps  of  Engineers  (“USACE”),  and  United  States  Department  of
Energy (“DOE”), where certain conditions exist. In addition, a uranium processing facility at the Sheep Mountain Project, if and when constructed, will be subject to
regulation under the NRC, as a uranium processing facility and for permanent disposal of the resulting tailings.

The provisions of the Atomic Energy Act and its regulations that are applicable to uranium milling also apply to our ISR facilities in Wyoming and Texas. The Nichols
Ranch Project and the Alta Mesa Project each have a Source Material License. The Nichols Ranch Source Material License was originally issued by the NRC; however,
the State of Wyoming became an NRC Agreement State on September 30, 2018 and the Wyoming Department of Environmental Quality (“WDEQ”) - Land Quality
Division (“WDEQ-LQD”) subsequently assumed all management and oversight functions. Texas, an NRC Agreement State since 1963, issued the Alta Mesa Source
Material License through its Texas Commission on Environmental Quality (“TCEQ”). ISR facilities are also regulated by the State of Wyoming and State of Texas,
respectively,  and  the  EPA  under  the  Clean  Water  Act,  the  Clean  Air  Act  and  the  Resource  Conservation  and  Recovery  Act.  In  addition,  ISR  wellfields  require  an
Underground Injection Control (“UIC”) Permit under the Safe Drinking Water Act, as administered by the EPA. ISR operations are subject to regulations by the U.S.
Occupational, Safety and Health Administration (“OSHA”), rather than MSHA.

Reclamation bonds or the equivalent have been posted for each of the Company’s material properties that have structures or facilities. Energy Fuels is required to have
export licenses issued by the NRC for its uranium exports, unless otherwise permissible pursuant to the White Mesa Mill’s existing Radioactive Materials License due to
the nature of the material in question. Such licenses are obtained by the Company as required.

Land Tenure

The Company’s land holdings are held either by leases from the fee simple owners (private parties or the State) or unpatented mining claims located on property owned
and  managed  by  the  U.S.  Federal  Government.  Annual  fees  must  be  paid  to  maintain  unpatented  mining  claims,  but  work  expenditures  are  not  required.  Holders  of
unpatented  mining  claims  are  generally  granted  surface  access  to  conduct  mineral  exploration  and  extraction  activities.  However,  additional  permits  and  plans  are
generally required prior to conducting exploration or mining activities on such claims.

On July 9, 2009, BLM issued a Notice of Proposed Withdrawal (“2009 Notice”) under which it proposed that a total of approximately one million acres of public lands
around the Grand Canyon National Park be withdrawn from location and entry under the Mining Law of 1872 (the “Mining Law”), subject to valid existing rights. In
the 2009 Notice, BLM stated that the purpose of the withdrawal, if determined to be appropriate, would be to protect the Grand Canyon watershed from any adverse
effects of locatable hardrock mineral exploration and mining. The 2009 Notice segregated the lands from location and entry under the mining laws for up to two years to
allow  time  for  various  studies  and  analyses,  including  appropriate  NEPA  analysis.  In  order  to  allow  more  time  for  BLM  to  complete  its  NEPA  analysis,  the  U.S.
Department  of  the  Interior  (the  “DOI”)  published  Public  Land  Order  7773  on  June  21,  2011,  which  effected  a  six-month  emergency  withdrawal  of  the  area.  The
emergency withdrawal prevented the lands from being open to location and entry under the Mining Law upon expiration of the two-year segregation while the DOI
completed the decision–making process on the proposed withdrawal. The emergency withdrawal was effective from July 21, 2011 to January 20, 2012. During the two-
year  segregation  and  six-month  emergency  withdrawal,  the  BLM,  along  with  its  cooperating  agencies,  completed  various  studies  and  analyses  of  resources  in  the
withdrawal  area,  including  an  Environmental  Impact  Statement  (“EIS”)  under  the  National  Environmental  Policy  Act  (“NEPA”).  These  studies  and  analyses  were
undertaken to provide the basis for the final decision regarding whether to proceed with the proposed withdrawal or to select an alternative action. Based on this analysis,
on  January  9,  2012,  the  DOI  announced  its  final  decision  to  withdraw  from  location  and  entry  under  the  Mining  Law,  subject  to  valid  existing  rights,  the  total  of
approximately one million acres of lands originally proposed in the 2009 Notice (the “Withdrawn Lands”), for a 20-year period. Lawsuits challenging this decision
were filed by various industry groups and interested parties. In addition, legislation has been proposed in both the U.S. House of Representatives and U.S. Senate, which
would make the withdrawal permanent, subject to preexisting rights. The Company will track the progress of this legislation.

As a result of the 2009 withdrawal from location and entry, no new mining claims may be staked on the Withdrawn Lands and no new Plans of Operations may be
approved,  other  than  Plans  of  Operations  on  mining  claims  that  were  valid  at  the  time  of  withdrawal  and  that  remain  valid  at  the  time  of  plan  approval.  Case  law
indicates  that  a  miner  establishes  valid  Congressionally  provided  rights  under  the  Mining  Law  through  certain  unilateral  acts,  and  that  such  acts  are  presumptively
recognized as valid claims in which the holder has valid existing rights unless and until the DOI or U.S. Federal Courts declare otherwise.

27

However, the Bureau of Land Management (the “BLM”) and USFS, each at their discretion, may perform a mineral examination and Mineral Report, which involves an
economic evaluation of a project, in order to reflect an agency’s belief about certain mining claims that may be used in support of a future mining claim contest on the
validity of existing rights. All the Company’s properties located on the Arizona Strip, with the exception of its Wate property and certain exploration properties held by
the Company’s subsidiary, Arizona Strip Partners LLC, are located within the Withdrawn Lands. A mineral examination on the Company’s EZ Project will need to be
completed  by  BLM,  in  conjunction  with  its  review  of  the  Company’s  proposed  Plan  of  Operations  for  that  project.  Mineral  examinations  were  not  required  for  the
Company’s  Arizona  1  and  Pinenut  projects,  which  had  previously  approved  Plans  of  Operations  and  were  previously  active.  Although  the  Company’s  Pinyon  Plain
Project also has an approved Plan of Operations, and a mineral examination is not required, the USFS voluntarily performed a mineral examination on that Project in
2012  in  order  to  clarify  the  agency’s  own  position  on  the  underlying  claims  and  concluded  that  the  Pinyon  Plain  Project’s  claims  constituted  valid  existing  rights
(“VERs”). The USFS also concluded that no additional approvals were required on the Pinyon Plain Project that would trigger any further NEPA analysis as a major
federal action.

The Company believes that all its material projects within the Withdrawn Lands are on valid mining claims that will each withstand a mineral examination. However,
market conditions may postpone or prevent the performance of mineral examinations on certain properties and, if a mineral examination is performed on a property,
there  can  be  no  guarantee  that  the  mineral  examination  would  not  result  in  one  of  more  of  the  Company’s  mining  claims  being  deemed  invalid  and/or  that  ongoing
litigation  challenging  the  validity  of  a  VER  determination  would  not  result  in  the  overturn  of  such  determination,  either  of  which  could  prevent  a  project  from
proceeding.

Former President Obama additionally designated the Bears Ears National Monument by executive order in December of 2016, which comprised 1.35 million acres of
land  in  San  Juan  County,  Utah.  The  designated  land  included  a  portion  of  County  Road  258,  which  the  Company  relies  on  for  access  to  its  Daneros  Project,  and  a
property boundary that abutted the boundary of the White Mesa Mill and encompassed two water sampling sites the Company monitors for the Mill. In December 2017,
former President Trump issued a Proclamation that amended former President Obama’s 2016 Proclamation and reduced the monument to two parcels encompassing a
total of 201,876 acres, releasing 1.15 million acres. That Proclamation has been challenged in Federal Court. The closest boundaries of the reduced monument to any of
the  Company’s  operations  are  approximately  6  miles  from  the  White  Mesa  Mill  and  approximately  15  miles  from  the  Daneros  Project.  On  December  23,  2017,  the
Company  issued  a  press  release  reiterating  its  past  and  present  support  of  Bears  Ears  National  Monument,  and  clarifying  that  the  Company  sought  only  minor
adjustments  to  the  original  boundaries  of  the  monument  to  prevent  the  boundary  from  directly  abutting  some  of  its  existing  operations,  which  were  very  minor
adjustments, insignificant compared to the original size of the monument, and not a reflection of now former President Trump’s total reduction. However, it is possible
that the Daneros Project and/or the White Mesa Mill could become subject to additional requirements, restrictions and costs if the original designation is upheld in Court,
or reinstated by President Biden.

Employees

As of the date of this Annual Report, the Company and its subsidiaries have approximately 94 full-time employees, all of whom are employed through the Company’s
wholly owned, indirectly held subsidiary Energy Fuels Resources (USA) Inc. We operate in established mining areas where we have found sufficient available personnel
for our business plans.

The Company is dependent on key personnel and qualified and experienced employees to conduct its business, given its diversified business opportunities, including its
ability to produce vanadium as market conditions may warrant, its ability to recycle uranium through its alternate feed materials processing business, and its ability to
recover REE carbonate, along with uranium, from monazite sand ores, all of which businesses are currently unique to the Company among its peers. The Company’s
compensation plans, including its Omnibus Equity Incentive Compensation Plan are designed to address the attraction and retention of personnel, through the grant of
equity incentives, in addition to cash salaries. This allows the Company to provide attractive incentive packages to its employees, while at the same time preserving its
cash resources during times of low commodity prices and standby operations at a number of its facilities. Further, under these plans, all equity compensation granted to
employees vests over time, thereby providing a retention incentive for key employees. The Company also has a succession plan designed to identify and address gaps
and risks associated with succession of key employees. In addition, as part of the Company’s ongoing efforts to develop and retain key employees, on August 20, 2020,
the Company announced a number of changes to its management team in order to reduce costs, flatten the organizational structure, and focus on the ongoing growth of a
new generation of U.S. uranium and REE professionals (See “2020 Corporate Developments”).

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Available Information

Detailed  information  about  us  is  or  will  be  contained  in  our  annual  reports  on  Form  10-K,  current  reports  on  Form  8-K,  proxy  statements  and  other  reports,  and
amendments  to  those  reports,  that  we  file  with  or  furnish  to  the  SEC.  The  Company  is  a  U.S.  Domestic  Issuer  for  SEC  purposes,  most  of  its  shareholders  are  U.S.
residents, the Company is required to report its financial results under U.S. GAAP and its primary trading market is the NYSE American. However, prior to January 1,
2016, we were a foreign private issuer subject to limited periodic disclosure and current reporting requirements of the United States Securities Exchange Act of 1934, as
amended (the “Exchange Act”), so we did not file Forms 10-K or 10-Q prior to January 2016. All such Forms 10-K and 10-Q filed after January 1, 2016 are available
free of charge on our website, www.energyfuels.com, as soon as reasonably practicable after we electronically file such reports with or furnish such reports to the SEC.
However, our website and any contents thereof should not be considered to be incorporated by reference into this document. In addition, all public filings, including
Insider Reports, of the Company can be found on the SEC’s Electronic Data Gathering, Analysis, and Retrieval (“EDGAR”) platform, and on the Ontario Securities
Commission’s System for Electronic Document Analysis and Retrieval (“SEDAR”) and System of Electronic Disclosure by Insiders (“SEDI”). We will furnish copies
of such reports free of charge upon written request to our Investor Relations department. You can contact our Investor Relations department at:

Energy Fuels Inc.
225 Union Blvd., Suite 600
Lakewood, Colorado, 80228
Tel: 303.974.2140
Fax: 303.974.2141
Toll Free: 1.888.864.2125
E-mail: investorinfo@energyfuels.com

Additionally,  our  Code  of  Ethics,  Corporate  Governance  Manual,  Articles  of  Incorporation  and  Bylaws,  Charters  of  the  Audit,  Compensation,  Governance  &
Nominating, and Environment, Health & Safety Committees, and certain Company policies are available on our website. We will furnish copies of such information free
of charge upon written request to our Investor Relations department.

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ITEM 1A. RISK FACTORS

The following information pertains to the outlook and conditions currently known to Energy Fuels that could have a material impact on the financial condition of Energy
Fuels. Other factors may arise in the future that are currently not foreseen by management of Energy Fuels that may present additional risks in the future, including risks
which the Company currently feels are immaterial. Current and prospective security holders of Energy Fuels should carefully consider these risk factors.

Our failure to successfully address any of the risks and uncertainties described below could have a material adverse effect on our business, financial condition and/or
results of operations, and the trading price of our Common Shares may fluctuate widely. We cannot assure you that we will successfully or fully address these risks or
other unknown risks that may affect our business.

Risks Related to our Industry

We are subject to the risks normally encountered by companies in the mineral extraction industry.

We are subject to the risks normally encountered by companies in the mineral extraction industry, such as:

•
•
•
•
•
•
•
•

the discovery of unusual, or unexpected geological formations;
accidental fires, floods, earthquakes, volcanic eruptions, and other natural disasters;
unplanned power outages and water shortages;
controlling water and other similar mining hazards;
operating labor disruptions and labor disputes;
the ability to obtain suitable or adequate machinery, equipment, or labor;
our liability for potential pollution or other hazards; and
other  known  and  unknown  risks  involved  in  the  conduct  of  exploration,  development,  and  operation  of  mines,  extraction  and  recovery  facilities,  and  mills,
along with the market for uranium and vanadium.

The development of mineral properties is affected by many factors, including, but not limited to: the cost of operations; variations in the grade of mineralized material;
fluctuations  in  metal  markets;  costs  of  extraction  and  processing  equipment;  availability  of  equipment  and  labor;  labor  costs  and  possible  labor  strikes;  government
regulations,  including  without  limitation,  regulations  relating  to  taxes,  royalties,  allowable  extraction  or  production,  importing  and  exporting  of  minerals;  foreign
exchange; employment; worker safety; transportation; and environmental protection.

Our results of operations are significantly affected by the market price of uranium, vanadium and rare earth elements, which are cyclical and subject to substantial
price fluctuations.

Our earnings and operating cash flow are and will be particularly sensitive to the long- and short-term changes in the market price of uranium, vanadium and REEs.
Among other factors, these prices also affect the value of our resources, reserves, and inventories, as well as the market price of our Common Shares.

Market prices are affected by numerous factors beyond our control. With respect to uranium, such factors include, among others: demand for nuclear power; political
and economic conditions in uranium producing and consuming countries; public and political response to a nuclear incident; reprocessing of used reactor fuel, the re-
enrichment  of  depleted  uranium  tails  and  the  enricher  practice  of  underfeeding;  sales  of  excess  civilian  and  military  inventories  (including  from  the  dismantling  of
nuclear weapons; the premature decommissioning of nuclear power plants; and from the build-up of Japanese utility uranium inventories as a result of the Fukushima
incident) by governments and industry participants; uranium supply, including the supply from other secondary sources; production levels and costs of production, and
government actions such as, potentially, those planned in the 2021 Budget and those taken pursuant to the 2021 Omnibus Spending Bill that appropriates funding for the
proposed U.S. Uranium Reserve. With respect to vanadium, such factors include, among others: demand for steel; the potential for vanadium to be used in advanced
battery technologies; political and economic conditions in vanadium producing and consuming countries; world production levels; and costs of production. With respect
to REEs, such factors include, among others: demand for REEs; political and economic conditions in REE producing and consuming countries; REE-bearing ore supply
from secondary sources; international interest in the purchase of REE carbonate, absent a U.S.-based separation facility; public and political response to REE initiatives
at  the  White  Mesa  Mill;  governmental  investment  in  domestic  REE  infrastructure;  world  production  levels;  costs  of  production;  risks  associated  with  foreign
governmental actions, policies, laws, rules and regulations, and foreign state subsidized enterprises, with respect to REE production and sales, which could impact REE
prices available to the Company and impact our access to world and domestic markets for the supply of REE-bearing ores and the sale of REE carbonate and other REE
products and services to world and domestic markets; and other government actions, including licensing and import requirements.

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Other factors relating to the price of uranium, vanadium and REEs include: levels of supply and demand for a broad range of industrial products; substitution of new or
different products in critical applications for our existing products; expectations with respect to the rate of inflation; the relative strength of the U.S. dollar and of certain
other  currencies;  interest  rates;  global  or  regional  political  or  economic  crises;  regional  and  global  economic  conditions;  and  sales  of  uranium,  vanadium  and  REE
carbonate by holders in response to such factors. If prices are below our cash costs of extraction or recovery and remain at such levels for any sustained period, we may
determine that it is not economically feasible to continue commercial extraction, recovery or processing at any or all of our projects or other facilities and may also be
required to look for alternatives other than cash flow to maintain our liquidity until prices recover. Our expected levels of uranium recovery and business activity are
dependent on our expectation and the industry’s expectations of uranium, vanadium and REE prices, which may not be realized or may change. In the event we conclude
that a significant deterioration in expected future uranium prices has occurred, we will assess whether an impairment allowance is necessary which, if required, could be
material.

The recent fluctuations in the price of many commodities is an example of a situation over which we have no control, and which could materially adversely affect us in a
manner for which we may not be able to compensate. There can be no assurance that the price of any minerals recovered from or processed at our properties will be such
that any deposits can be operated at a profit.

Our  profitability  is  directly  related  to  the  market  price  of  uranium,  vanadium  and  REEs  recovered.  We  may,  from  time  to  time,  undertake  commodity  and  currency
hedging programs, with the intention of maintaining adequate cash flows and profitability to contribute to the long-term viability of the business. We anticipate selling
forward in the ordinary course of business if, and when, we have sufficient assets and recovery to support forward sale arrangements, and forward sale arrangements are
available on suitable terms. There are, however, risks associated with forward sale programs. If we do not have sufficient recovered product to meet our forward sale
commitments, we may have to buy or borrow (for later delivery back from recovered product) sufficient product in the spot market to deliver under the forward sales
contracts, possibly at higher prices than provided for in the forward sales contracts, or potentially default on such deliveries. In addition, under forward contracts, we
may be forced to sell at prices that are lower than the prices that may be available on the spot market when such deliveries are completed. Although we may employ
various pricing mechanisms within our sales contracts to manage our exposure to price fluctuations, there can be no assurance that such mechanisms will be successful.
There can also be no assurance that we will be able to enter into term contracts for future sales of uranium, vanadium or REE carbonate at prices or in quantities that
would allow us to successfully manage our exposure to price fluctuations.

Our properties do not contain Mineral Reserves under SEC Industry Guide 7, and many of the Company’s properties, projects, and facilities are not economic at
today’s commodity prices.

Our properties do not contain any mineral reserves under SEC Industry Guide 7 (see “Cautionary Note to United States Investors Concerning Disclosure of Mineral
Reserve and Mineral Resource Estimates”). At current uranium and vanadium prices, many of our properties, projects, and facilities are not economic for uranium or
vanadium extraction, recovery, or processing. At our Pinyon Plain Project, we are currently evaluating the possibility of recovering copper as a byproduct along with
uranium and the impact of any recovered copper on the economics of that project at current uranium prices. We intend to continue to hold, and in certain cases advance,
a number of those properties, projects, and facilities in anticipation of possible future increases in the prices of uranium and/or vanadium, as the case may be. However,
there can be no assurance that uranium and/or vanadium prices will ever, or within a reasonable time period, increase to the levels required to advance those properties
or, in the case of projects or facilities on standby, to resume exploration, extraction, recovery, or processing activities at those projects or facilities. Similarly, there can be
no assurance that the value of any copper recovered as a byproduct at the Pinyon Plain Project will be sufficient to advance that project without increases in the price of
uranium and/or copper. We continue to hold such properties, projects, and facilities because we believe that uranium and/or vanadium prices are likely to rise to such
levels  within  a  reasonable  time  period  and  that  the  Company  could  be  able  to  demonstrate  a  significant  copper  credit  at  the  Pinyon  Plain  Project,  and  the  ability  to
maintain scalability as commodity prices increase is a key component of our business strategy. However, as there is a cost associated with holding and in some cases
maintaining on standby such properties, projects, or facilities, we continuously evaluate, on a case-by-case basis, such costs against the prospects for price increases, and
may from time to time sell, drop or reclaim any such properties, projects, or facilities. We have currently identified a number of non-core properties and projects that we
may sell, drop, or reclaim depending on current market conditions.

Exploration,  development,  extraction,  mining,  recovery  and  milling  of  minerals,  and  the  transportation  and  handling  of  the  products  recovered,  are  subject  to
extensive federal, state and local laws and regulations.

These regulations govern, among other things; acquisition of the property or mineral interests; maintenance of claims; tenure; expropriation; prospecting; exploration;
development; construction; extraction and mining; recovery, processing, milling and production; price controls; exports; imports; taxes and royalties; labor standards;
occupational health; waste disposal; toxic

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substances;  water  use;  land  use;  Native  American  consultations  and  accommodations;  environmental  protection  and  remediation;  endangered  and  protected  species;
mine, mill and other facility decommissioning and reclamation; mine safety; transportation safety and emergency response; and other matters. Compliance with such
laws  and  regulations  has  increased  the  costs  of  exploring,  drilling,  developing,  constructing,  operating  and  closing  of  our  mines,  mills,  plants  and  other  extraction,
recovery and processing facilities. It is possible that, in the future, the costs, delays and other effects associated with such laws and regulations may impact our decision
as  to  whether  to  operate  existing  mines  or  facilities,  or,  with  respect  to  exploration,  development  or  construction  properties,  whether  to  proceed  with  exploration,
development or construction, or that such laws and regulations may result in our incurring significant costs to remediate or decommission properties that do not comply
with applicable environmental standards at such time. We expend significant financial and managerial resources to comply with such laws and regulations. We anticipate
continuing  to  do  so  as  the  historic  trend  toward  stricter  government  regulation  may  continue.  There  can  be  no  assurance  that  future  changes  in  applicable  laws  and
regulations will not adversely affect our activities, operations or financial condition. New laws and regulations, amendments to existing laws and regulations or more
stringent implementation of existing laws and regulations, including through stricter license and permit conditions, could have a material adverse impact on us, increase
costs,  cause  a  reduction  in  levels  of,  or  suspension  of,  extraction  or  recovery  and/or  delay  or  prevent  the  construction  or  development  of  new  mineral  extraction
properties.

Mineral  extraction  is  subject  to  potential  risks  and  liabilities  associated  with  impacts  to  the  environment  and  the  disposal  of  waste  products  occurring  as  a  result  of
mineral exploration, extraction, mining, recovery and production. Environmental liability may result from mining or mineral extraction activities conducted by others
prior to our ownership of a property. Failure to comply with applicable laws, regulations and permitting requirements may result in enforcement actions. These actions
may result in orders issued by regulatory or judicial authorities causing activities or operations to cease or be curtailed, and may include corrective measures requiring
capital  expenditures,  installation  of  additional  equipment  or  remedial  actions.  Companies  engaged  in  uranium  exploration  operations  may  be  required  to  compensate
others who suffer loss or damage by reason of such activities and may have civil or criminal fines or penalties imposed for violations of applicable laws or regulations.
Should  we  be  unable  to  fully  fund  the  cost  of  remedying  an  environmental  problem,  the  Company  might  be  required  to  suspend  activities  or  operations,  declare
bankruptcy, or enter into interim compliance measures pending completion of the required remedy, which could have a material adverse effect on the Company. To the
extent that we are subject to uninsured environmental liabilities, the payment of such liabilities would reduce otherwise available earnings and could have a material
adverse  effect  on  us.  In  addition,  we  do  not  have  coverage  for  environmental  losses  generally  or  for  certain  other  risks  as  such  coverage  cannot  be  purchased  at  a
commercially  reasonable  cost.  Compliance  with  applicable  environmental  laws  and  regulations  requires  significant  expenditures  and  increases  mine  and  facility,
construction, development and operating costs.

While the very heart of our business – uranium production, which is the fuel for carbon-free, emission-free baseload nuclear power – and our recycling programs, help
address  global  climate  change  and  reduce  air  pollution,  the  world’s  focus  on  addressing  climate  change  will  require  the  Company  to  continue  to  conduct  all  of  its
operations in a manner that minimizes the use of resources, including the unnecessary use of energy resources, in order to continue to minimize air emissions at our
facilities, which can also increase mine and facility, construction, development and operating costs. Regulatory and environmental standards may also change over time
to address global climate change, which could further increase these costs.

With the recent change in administration, there is a risk that the new administration will not support mining, uranium mining, nuclear energy or other aspects of our
business, including: not supporting the proposed establishment of a U.S. Uranium Reserve included in the COVID-Relief and Omnibus Spending Bill passed by the U.S.
Congress  in  December  2020,  or  any  or  all  of  the  other  recommendations  of  the  U.S.  Nuclear  Fuel  Working  Group;  and  limiting,  restricting  or  preventing  the  use  of
public lands for mining and other activities.

Worldwide demand for uranium is directly tied to the demand for electricity produced by the nuclear power industry, which is also subject to extensive government
regulation and policies. The development of mineral properties and related facilities is contingent upon governmental approvals that are complex and time consuming to
obtain and which, depending upon the location of the project, involve multiple governmental agencies. The duration and success of such approvals are subject to many
variables outside of our control. Any significant delays in obtaining or renewing such permits or licenses in the future could have a material adverse effect on us. In
addition, the international marketing of uranium is subject to governmental policies and certain trade restrictions, such as those imposed by the suspension agreement
between the United States and Russia. Changes in these policies and restrictions may adversely impact our business.

Public acceptance of nuclear energy and competition from other energy sources is unknown.

Growth of the uranium and nuclear industry will depend upon continued and increased acceptance of nuclear technology as an economic means of generating electricity.
Because of unique political, technological and environmental factors that affect the nuclear industry, including the risk of a nuclear incident, the industry is subject to
public opinion risks that could have an

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adverse  impact  on  the  demand  for  nuclear  power  and  increase  the  regulation  of  the  nuclear  power  industry.  Nuclear  energy  competes  with  other  sources  of  energy,
including  oil,  natural  gas,  coal,  hydro-electricity  and  renewable  energy  sources.  These  other  energy  sources  are  to  some  extent  interchangeable  with  nuclear  energy,
particularly over the longer term. Sustained lower prices of oil, natural gas, coal and hydroelectricity may result in lower demand for uranium concentrates. Increased
government regulation and technical requirements may make nuclear uneconomic, resulting in lower demand for uranium concentrates. Technical advancements and
government subsidies in renewable and other alternate forms of energy, such as wind and solar power, could make these forms of energy more commercially viable and
put additional pressure on the demand for uranium concentrates.

Unfavorable media coverage of mining or nuclear energy could negatively affect our business.

The Company is subject to media coverage relating to mining and the production of uranium and other forms of nuclear energy, some of which can be inaccurate, non-
objective  or  politically  motivated.  As  a  result,  the  Company  is  frequently  required  to  address  or  respond  to  such  media  coverage,  which  can  be  costly  and  time-
consuming for the Company. Such inaccurate and non-objective media coverage can also negatively impact public perception of the Company’s activities, the market for
the Company’s securities, government relations, permitting activities and legal challenges.

The uranium industry is highly competitive.

The international uranium industry, including the supply of uranium concentrates, is competitive. We market uranium in direct competition with supplies available from
a relatively small number of uranium mining companies, from nationalized uranium companies, from uranium produced as a byproduct of other mining operations, from
excess inventories, including inventories made available from decommissioning of nuclear weapons, from reprocessed uranium and plutonium, from used reactor fuel,
and from the use of excess Russian enrichment capacity to re-enrich depleted uranium tails. A large quantity of current world production is foreign state subsidized and
appears to be relatively inelastic, in that uranium market prices appear to have little effect on the quantity supplied. In the case of foreign state subsidized production,
uranium production may not be fully subject to market factors and may be sold at prices that may be less than the cost of production. The supply of uranium from Russia
is, to some extent, impeded by a number of international trade agreements and policies. These agreements and any similar future agreements, governmental policies or
trade restrictions are beyond our control and may affect the supply of uranium available in the United States and Europe.

We compete with other mining companies and individuals for capital, mineral resources and reserves, and other mining assets, which may increase the cost of acquiring
suitable claims, properties and assets, and we also compete with other mining companies to attract and retain key executives, employees and consultants. In addition,
there are relatively few customers for uranium. There can be no assurance that we will continue to be able to compete successfully with our competitors in acquiring
such properties and assets or in attracting and retaining skilled and experienced employees.

Mining operations involve a high degree of risk.

The exploration, construction, development, operation, and other activities associated with mineral projects, along with the expansion of existing recovery operations
and mining activities and restarting of projects, involve significant risks, including financial, technical, and regulatory risk. Development or advancement of any of the
exploration properties in which we have an interest will only follow upon obtaining satisfactory exploration results, project permitting and licensing, and financing. The
exploration,  construction,  development,  operation  and  other  activities  associated  with  mineral  projects  involves  significant  financial  risks  over  an  extended  period  of
time, which even a combination of careful evaluation, experience and knowledge may not eliminate. While discovery of a mine or other facility may result in substantial
rewards,  few  properties  which  are  explored  are  ultimately  developed  into  producing  mines  or  extraction  or  recovery  facilities.  Major  expenses  may  be  required  to
establish  mineral  resources  and  mineral  reserves  by  drilling  and  to  finance,  permit,  license,  and  construct  extraction,  mining,  recovery  and  processing  facilities.  It  is
impossible to ensure that the current or proposed exploration, permitting, construction, or development programs on our mineral properties will result in a profitable
commercial extraction, mining, or recovery operations.

Whether  a  mineral  deposit  will  be  commercially  viable  depends  on  a  number  of  factors,  which  include,  among  other  things:  the  accuracy  of  resource  and  reserve
estimates; the particular attributes of the deposit, such as its size, geology and grade; the ability to economically recover commercial quantities of the minerals; proximity
to  infrastructure  and  availability  of  personnel;  financing  costs;  governmental  regulations,  including  regulations  relating  to  prices,  taxes,  royalties;  the  potential  for
litigation; land use; importing and exporting; and environmental and cultural protection. The construction, development, expansion and restarting of projects are also
subject  to:  the  successful  completion  of  engineering  studies;  the  issuance  of  necessary  governmental  permits;  the  availability  of  adequate  financing;  engineering  and
construction timetables and capital costs being

33

correctly  estimated  for  our  projects,  including  restarting  projects  on  standby;  and  such  construction  timetables  and  capital  costs  not  being  affected  by  unforeseen
circumstances. The effect of these factors cannot be accurately predicted, but the combination of these factors, along with others, may result in our not receiving an
adequate return on invested capital.

It is possible that actual costs and economic returns of current and new extraction, mining, or recovery operations may differ materially from our best estimates. It is not
unusual in the mining industry for new mining operations and facilities to experience unexpected problems during the start-up phase, take much longer than originally
anticipated to bring into a recovery or producing phase, require more capital than anticipated, operate at a higher cost than expected, and/or have reclamation liabilities
which are higher than expected.

There can be no assurance that as the Company mines its properties, or disposes of properties, the reduction of existing mineral resources through depletion or sales, will
be replaced with new resources of comparable value.

There is uncertainty in the estimation of mineral reserves and mineral resources.

Our properties do not contain any mineral “reserves” as defined under Industry Guide 7. See “Cautionary Note to United States Investors Concerning Disclosure of
Mineral Reserve and Mineral Resource Estimates.”

Mineral  reserves  and  resources  are  statistical  estimates  of  mineral  content  pursuant  to  Canadian  National  Instrument  43-101,  based  on  limited  information  acquired
through drilling and other sampling methods, and require judgmental interpretations of geology. Successful extraction requires safe and efficient mining and processing.
Our mineral reserves and resources are estimates, and no assurance can be given that the estimated reserves and resources are accurate or that the indicated level of
uranium or vanadium will be produced economically or otherwise. Such estimates are, in large part, based on interpretations of geological data obtained from drill holes
and other sampling techniques. Actual mineralization or formations may be different from those predicted. Further, it may take many years from the initial phase of
drilling before production is possible, and during that time the economic feasibility of exploiting a discovery may change.

Mineral reserve and resource estimates for properties that have not commenced extraction, production or recovery are based, in many instances, on limited and widely
spaced  drill-hole  information,  which  is  not  necessarily  indicative  of  the  conditions  between  and  around  drill  holes.  Accordingly,  such  mineral  resource  and  reserve
estimates  may  require  revision  as  more  drilling  information  becomes  available  or  as  actual  extraction,  production  or  recovery  experience  is  gained.  It  should  not  be
assumed that all or any part of our mineral resources constitutes, or will be converted into, “reserves.” Market price fluctuations of uranium or vanadium as applicable,
as well as increased production and capital costs or reduced recovery rates, may render our proven and probable reserves unprofitable to develop at a particular site or
sites for periods of time or may render mineral reserves containing relatively lower grade mineralization uneconomic.

Opposition to mining may disrupt our business activities.

In recent years, governmental agencies, non-governmental organizations, individuals, communities and courts have become more vocal and active with respect to their
opposition to certain mining and business activities including with respect to production and uranium recovery at our facilities, such as the White Mesa Mill and the
Pinyon  Plain  Project.  This  opposition  may  take  on  forms  such  as  road  blockades,  applications  for  injunctions  seeking  to  cease  certain  construction,  development,
extraction, mining and/or milling or recovery activities, refusals to grant access to lands or to sell lands on commercially viable terms, lawsuits for damages or to revoke
or modify licenses and permits, issuances of unfavorable laws and regulations, and other rulings contrary to our interests. These actions can occur in response to current
activities or in respect of mines or facilities that are decades old. In addition, these actions can occur in response to our activities or the activities of other unrelated
entities. Opposition to our activities may also result from general opposition to nuclear energy and mining. Opposition to our business activities are beyond our control.
Any opposition to our business activities may cause a disruption to our business activities and may result in increased costs, and this could have a material adverse effect
on our business and financial condition.

We are subject to technical innovation and obsolescence in the uranium industry.

Requirements  for  our  products  and  services  may  be  affected  by  technological  changes  in  nuclear  reactors,  enrichment,  and  used  uranium  fuel  reprocessing.  These
technological  changes  could  reduce  the  demand  for  uranium.  The  cost  competitiveness  of  our  operations  may  be  impacted  through  the  development  and
commercialization of other uranium mining, milling, processing and other technologies. As a result, our competitors may adopt technological advancements that give
them an advantage over the Company.

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Mining, extraction, recovery, processing, construction, development, and exploration activities depend, to a substantial degree, on adequate infrastructure.

Reliable roads, bridges, power sources, and water supply are important determinants affecting capital and operating costs. We consider the existing infrastructure to be
adequate  to  support  our  proposed  operations  and  activities.  However,  unusual  or  infrequent  weather  phenomena  including  drought,  sabotage,  government,  or  other
interference in the maintenance or provision of such infrastructure could adversely affect our operations and activities, financial condition and results of operations.

Mining, mineral extraction, recovery and milling are subject to a high degree of risk, and we are not insured to cover against all potential risks.

Our operations and activities are subject to all of the hazards and risks normally incidental to exploration, construction, development, extraction and mining of mineral
properties, and recovery, processing and milling, including: environmental hazards; industrial accidents; labor disputes, disturbances and unavailability of skilled labor;
encountering  unusual  or  unexpected  geologic  formations;  rock  bursts,  pressures,  cave-ins,  flooding;  periodic  interruptions  due  to  inclement  or  hazardous  weather
conditions;  technological  and  processing  problems,  including  unanticipated  metallurgical  difficulties,  ground  control  problems,  process  upsets  and  equipment
malfunctions; the availability and/or fluctuations in the costs of raw materials and consumables used in our production and recovery processes; the ability to procure
mining  and  other  equipment  and  operating  and  other  supplies  in  sufficient  quantities  and  on  a  timely  basis;  and  other  extraction,  mining,  recovery,  milling,  and
processing risks, as well as risks associated with our dependence on third parties in the provision of transportation and other critical services. Many of the foregoing risks
and hazards could result in damage to, or destruction of, our mineral properties or processing or recovery facilities, personal injury or death, environmental damage,
delays in or interruption of or cessation of extraction, mining, production and recovery from our mines or processing facilities or in our exploration, construction or
development activities, delay in or inability to receive regulatory approvals to transport our uranium concentrates, or costs, monetary losses and potential legal liability
and adverse governmental action. In addition, due to the radioactive nature of the materials handled in uranium extraction, mining, recovery, and processing, additional
costs and risks are incurred by us on a regular and ongoing basis.

While we may obtain insurance against certain risks in such amounts as we consider adequate, the nature of these risks are such that liabilities could exceed policy limits
or could be excluded from coverage. There are also risks against which we cannot insure or against which we may elect not to insure. The potential costs which could be
associated with any liabilities not covered by insurance or in excess of insurance coverage or compliance with applicable laws and regulations may cause substantial
delays and require significant capital outlays, adversely affecting our future earnings, financial position and competitive position. No assurance can be given that such
insurance will continue to be available or will be available at economically feasible premiums or that it will provide sufficient coverage for losses related to these or
other risks and hazards. This lack of insurance coverage could result in material economic harm to us.

Risks associated with our REE business.

There are a number of risks inherent to our REE activities, which include the following:

•

•

The risk of achieving and maintaining an adequate supply of monazite sands for processing at the White Mesa Mill. The Company does not currently own its
own monazite-bearing mines and is completely dependent on contractual arrangements for its REE feed sources. There can be no guarantee that the Company
will be able to secure adequate monazite supply over the long-term at suitable prices. In addition, the price the Company may be required to pay for monazite
sands is subject to the risk of influence by foreign policy and/or foreign state-owned enterprises. We will evaluate potential joint ventures with mine owners but
there can be no guarantee that any joint ventures can be realized on acceptable terms. Further, to the extent the Company is required to purchase monazite ore
sources  and  rely  on  REE  separation  facilities  located  outside  the  United  States,  we  may  be  at  a  transportation  cost  disadvantage  compared  to  processing
facilities in China or elsewhere that may be closer to potential ore sources and/or REE separation facilities;
The risk of being able to contract to sell the White Mesa Mill’s REE product at satisfactory prices. The Company intends to secure potential sales contracts with
one or more REE separation facilities for the sale of the REE carbonate produced at the Mill, but there can be no guarantee that any such contracts will be
entered into on satisfactory terms, or at all, in the future. If the Company is not able to secure adequate contracts for the sale of its REE carbonate, we may be
required to hold our carbonate in inventory until it can be sold at reasonable prices, which would require the commitment of the Company’s cash resources
while the REE product is being held in inventory. We would also bear the risk that the REE product may not be able to be sold at reasonable prices in the future,
either due to a lack of a market for the purchase of our REE carbonate, and/or a reduction in REE commodity prices and hence a reduction in the value of the
carbonate. We anticipate that the U.S. government may take steps to support the development of a U.S.

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•

•

•

•

•

supply chain for REEs through price support or other mechanisms, but there can be no guarantee that any such support will be given, or if given, would benefit
the Company.
The  risk  of  process  failures  in  the  production  of  REE  carbonates  such  as  the  ability  of  the  Company  to  produce  REE  Carbonate  to  meet  commercial
specifications on a commercial scale at acceptable costs, which could delay the expected commencement of commercial production of REE carbonate at the
Mill in 2021 or prevent the commercial production of REE carbonate cost-competitively or at all;
The risk that we may not be able to increase our sources of natural monazite sands or other ores in amounts sufficient to result in cost competitive production of
REE carbonate at the Mill;
The inability of the Company to successfully or cost-competitively process other types of REE and uranium bearing ores at the Mill produced from coal-based
resources;
The inability of the Company to construct and operate an REE separation facility, and potentially other downstream REE activities, including metal-making and
alloying, in the future at the Mill or elsewhere in the United States; and
The risk of permit and license challenges or the failure to obtain any needed permit or license amendments. The Mill can produce REE carbonate, along with
uranium, from natural uranium- and REE-bearing monazite sand ores, but additional licensing may be required to permit and construct a separation facility and
potential REE metal and metal alloy facilities at the Mill. The existing licensing regime and any new permits or licenses or amendments that may be required
are subject to challenge, which could delay or prevent existing production or any new construction, as well as any separation and other activities.

Risks Relating to our Regulatory Environment

The  SEC’s  adoption  of  the  “Modernization  of  Property  Disclosures  for  Mining  Registrants”  creates  uncertainty  related  to  the  Company’s  existing  NI  43-101
reserves and resources and may result in increased compliance costs for the Company.

The New Rule will rescind Industry Guide 7 when all registrants are required to comply with the new rules. The New Rule will require the Company to disclose specific
information related to its material mining operations including concerning its mineral resources and mineral reserves. While the New Rule has similarities with NI 43-
101,  the  Company  may  be  required  to  update  or  revise  all  existing  technical  reports  which  may  result  in  revisions  (either  upward  or  downward)  to  the  Company’s
reserves and resources. In addition, the  New  Rule  is  subject  to  unknown  interpretations,  which  could  require  the  Company  to  incur  substantial  costs  associated  with
compliance. If the Company fails to come into compliance with the New Rule, it could be subject to enforcement actions by the SEC. The Company cannot predict the
nature  of  any  future  enforcement,  interpretation,  or  application  of  the  New  Rule.  Any  further  revisions  to,  or  interpretations  of,  the  New  Rule  could  result  in  the
Company incurring unforeseen costs associated with compliance.

We are a “smaller reporting company” and, therefore, certain reduced disclosure and other requirements are available to us.

Currently, we are a “smaller reporting company” meaning we have (i) less than $100 million in annual revenues and our public float is less than $700 million or (ii) we
have a public float less than $250 million. As a “smaller reporting company,” we may provide certain scaled disclosures, although the Company has elected not to avail
itself of all of the scaled disclosure options available to “smaller reporting companies” at this time.

Our  future  business  and  results  of  operations  face  uncertainties  as  a  result  of  any  action  or  inaction  of  the  U.S.  Government  pursuant  to  the  2021  Omnibus
Spending Bill that appropriates funding for a proposed U.S. Uranium Reserve, and any further evaluations by the U.S. Nuclear Fuel Working Group.

On December 27, 2020, the COVID-Relief and Omnibus Spending Bill, which includes $75 million for the proposed establishment of a strategic U.S. Uranium Reserve,
was  signed  into  law.  Because  the  U.S.  Uranium  Reserve  has  yet  to  be  established  at  this  time,  however,  there  can  be  no  certainty  as  to  the  outcome  of  a  Uranium
Reserve, if any, including the process for and details of its development, or for any further evaluations of the U.S. Nuclear Fuel Working Group established in July 2019
to “develop recommendations for reviving and expanding domestic nuclear fuel production.” If the required appropriations passed by Congress are deferred, or if they
are  implemented  in  a  way  that  does  not  provide  the  required  support  for  the  Company’s  activities,  and  uranium  and  vanadium  markets  do  not  improve  and/or  the
Company’s REE initiatives are not adequate to otherwise sustain the Company’s other business activities, we may further reduce our operational activities and monetize
certain non-core conventional mining assets as required in order to minimize our cash expenditures while preserving our core asset base for increased production in the
future as market conditions may warrant.

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Participation in Industry Trade Petition and related activities could have negative repercussions.

The Company previously participated in the filing of a Petition for Relief with the U.S. Department of Commerce (“DOC”) under Section 232 of the Trade Expansion
Act of 1962 (as amended) From Imports of Uranium Products that Threaten U.S. National Security (the “Section 232 Petition”), which resulted in the establishment of
the Working Group on July 12, 2019 to study U.S. nuclear fuel production, including uranium mining, in order “to develop recommendations for reviving and expanding
domestic nuclear fuel production” and to “reinvigorate the entire nuclear fuel supply chain, consistent with United States national security and nonproliferation goals.”
Based  on  recommendations  from  the  Working  Group,  the  U.S.  Congress  included  in  its  COVID-Relief  and  Omnibus  Spending  Bill,  which  was  signed  into  law  on
December  27,  2020,  $75  million  for  the  proposed  establishment  of  a  strategic  U.S.  Uranium  Reserve.  See  “Proposed  Establishment  of  a  U.S.  Uranium  Reserve  and
Working Group Update.”

Although the Company believes this bipartisan appropriation is a significant accomplishment that will ultimately strengthen the U.S. uranium mining industry, bolster
national defense, and improve supply diversification for U.S. utilities and their customers, there is a risk that such funds will not be allocated in a way that benefits the
Company, a risk that the proposed U.S. Uranium Reserve will not be established, or will see a delay in its establishment, and the potential for negative responses or
repercussions  to  these  activities  from  various  special  interest  groups,  government  entities,  consumers  of  uranium  and  participants  in  other  phases  of  the  nuclear  fuel
cycle, both domestically and abroad, which could have a negative impact on the Company and its operations. In addition, the costs of pursuing such actions have been
and could continue to be significant. It should also be noted that there can be no certainty as to the any further recommendations of the Working Group, and therefore its
influence on the U.S. Congress and uranium industry going forward is uncertain.

Participation in the renewal of the Russian Suspension Agreement and related activities could have negative repercussions.

In  October  2020,  the  DOC  and  State  Atomic  Energy  Corporation  Rosatom,  on  behalf  of  the  Government  of  the  Russian  Federation,  signed  an  amendment  (the
“Amendment”)  to  the  “Agreement  Suspending  the  Antidumping  Investigation  on  Uranium  from  the  Russian  Federation”  (the  “Agreement”),  thereby  extending
limitations on the import of Russian low-enriched uranium into the U.S. for use as fuel for nuclear reactors until the year 2040 and tightening restrictions in order to
close  loopholes  identified  in  the  original  Agreement.  The  Company  participated  with  the  DOC  in  its  efforts  to  secure  the  Amendment  as  an  advocate  for  domestic
uranium  producers,  which  has  the  potential  for  negative  responses  or  repercussions  to  these  activities  from  various  special  interest  groups,  government  entities,
consumers of uranium and participants in other phases of the nuclear fuel cycle, both domestically and abroad, which could have a negative impact on the Company and
its operations.

Our business is subject to extensive environmental regulations that may make exploring, mining, or related activities expensive, and which may change at any time.

We  are  required  to  comply  with  environmental  protection  laws  and  regulations  and  permitting  requirements  promulgated  by  federal  agencies  and  various  states  and
counties in which we operate and conduct our activities, in connection with extraction, mining, recovery and milling operations. The uranium industry is subject not only
to the worker health and safety and environmental risks associated with all mining activities, but also to additional risks uniquely associated with uranium extraction,
mining,  recovery,  and  milling.  We  expend  significant  resources,  both  financial  and  managerial,  to  comply  with  these  laws  and  regulations.  The  possibility  of  more
stringent regulations exists in the areas of worker health and safety, storage of hazardous materials, standards for heavy equipment used in extraction, mining, recovery
or milling, the disposition of wastes, the decommissioning and reclamation of exploration, extraction, mining, recovery, milling and in-situ sites, climate change and
other environmental matters, each of which could have a material adverse effect on the cost or the viability of a particular project.

We cannot predict what environmental legislation, regulations or policies will be enacted or adopted in the future or how future laws and regulations will be administered
or interpreted. The recent trend in environmental legislation and regulation is generally toward stricter standards, and this trend is likely to continue in the future. This
recent trend includes, without limitation, laws and regulations relating to air and water quality, mine and other facility reclamation, waste handling and disposal, the
protection of certain species and the preservation of certain lands. These regulations may require the acquisition of permits or other authorizations for certain activities.
These  laws  and  regulations  may  also  limit  or  prohibit  activities  on  certain  lands.  Compliance  with  more  stringent  laws  and  regulations,  as  well  as  potentially  more
vigorous  enforcement  policies,  stricter  interpretation  of  existing  laws  and  stricter  permit  and  license  conditions,  may  necessitate  significant  capital  outlays,  may
materially affect our results of operations and business or may cause material changes or delays in our intended activities. There can be no assurance of our continued
compliance  or  ability  to  meet  stricter  environmental  laws  and  regulations  and  permit  or  license  conditions.  Delays  in  obtaining  permits  and  licenses  could  impact
expected production levels or increases in expected uranium extraction levels.

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Our operations may require additional analysis in the future including environmental, cultural, and social impact and other related studies. Certain activities require the
submission and approval of environmental impact assessments. We cannot provide assurance that we will be able to obtain or maintain all necessary permits that may be
required to continue operations or exploration and development of our properties or, if feasible, to commence construction, development, operation or other activities
relating to mining facilities at such properties on terms that enable operations or activities to be conducted at economically justifiable costs. If we are unable to obtain or
maintain, licenses, permits or other rights for construction or development of our properties, or otherwise fail to manage adequately future environmental issues, our
uranium recovery operations and mining activities could be materially and adversely affected.

In December 2016, former President Obama designated the Bears Ears National Monument by executive order, which comprises 1.35 million acres of land in San Juan
County, Utah. As originally mapped, the monument boundary was on the western property line of the White Mesa Mill, and the western monument boundary was very
close to the permit boundary of the Daneros Mine, which could impact access to the mine. A National Monument created on land where our projects are sited, or near
the Company’s projects, along with any resulting changes to rules or regulations, could significantly adversely impact any of our material projects and could have a
material adverse impact on the Company.

The former Trump administration subsequently modified the designation of the Bears Ears National Monument on December 4, 2017 through Presidential Proclamation,
which took effect on February 2, 2018. The revised boundaries have been moved well away from the White Mesa Mill property boundary as well as the Daneros Mine
permit  boundary.  This  revision  of  the  monument  boundaries  is  currently  under  legal  challenge,  but  the  Company  does  not  expect  that  action  to  interfere  with  its
operations  or  activities. Under  the  current  administration,  there  is  a  risk  that  the  boundaries  of  the  monument  may  be  changed,  including  changed  to  their  original
locations abutting the White Mesa Mill property boundary and close to the permit boundary of the Daneros Mine, which could adversely impact those properties.

The new or lasting impacts of the USMCA (formerly NAFTA) on the Company remain unclear, and any action by President Biden to withdraw from or materially
modify certain other international trade agreements in the future could adversely affect our business, financial condition and results of operations, to the extent
dependent on the jurisdiction of our incorporation.

Although our primary trading market is the NYSE American, we have a majority of U.S. resident shareholders, are a U.S. Domestic Issuer for SEC purposes, and all of
our assets, operations and employees are in the U.S., the Company is incorporated in Ontario, Canada. On September 30, 2018, trade representatives acting on behalf of
the U.S., Mexico and Canada renegotiated the terms of the North American Free Trade Agreement (“NAFTA”) in what is known as the United States-Mexico-Canada
Agreement (“USMCA”), which entered into force on July 1, 2020 after being approved by the U.S. Congress. At this time, the new or lasting impacts of the USMCA on
the Company remain unclear. In addition, if President Biden takes action to withdraw from or materially modify certain other international trade agreements, and such
actions depend on the jurisdiction of our incorporation, then our business, financial condition and results of operations could possibly be adversely affected, depending
on the nature of the action.

Possible amendments to the General Mining Law could make it more difficult or impossible for us to execute our business plan.

Members  of  the  United  States  Congress  have  repeatedly  introduced  bills  which  would  supplant  or  alter  the  provisions  of  the  United  States  Mining  Law  of  1872,  as
amended.  Such  bills  have  proposed,  among  other  things,  to  (i)  either  eliminate  or  greatly  limit  the  right  to  a  mineral  patent;  (ii)  significantly  alter  the  laws  and
regulations  relating  to  uranium  mineral  development  and  recovery  from  unpatented  and  patented  mining  claims;  (iii)  impose  a  federal  royalty  on  production  from
unpatented mining claims; (iv) impose time limits on the effectiveness of plans of operation that may not coincide with mine or facility life; (v) impose more stringent
environmental compliance and reclamation requirements on activities on unpatented mining claims; (vi) establish a mechanism that would allow states, localities and
Native  American  tribes  to  petition  for  the  withdrawal  of  identified  tracts  of  federal  land  from  the  operation  of  the  U.S.  general  mining  laws;  and  (vii)  allow  for
administrative determinations that mining or similar activities would not be allowed in situations where undue degradation of the federal lands in question could not be
prevented. If enacted, such legislation could change the cost of holding unpatented mining claims and could significantly impact our ability to develop locatable mineral
resources  on  our  patented  and  unpatented  mining  claims.  Although  it  is  impossible  to  predict  at  this  point  what  any  legislated  royalties  might  be,  enactment  could
adversely affect the potential for construction and development and the economics of existing operating mines and facilities. Passage of such legislation could adversely
affect our financial performance.

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In addition to the withdrawal noted in the previous risk factor, there are currently other designated or proposed withdrawals of federal lands for the purposes of mineral
location and development and proposed designations of national monuments which would have a similar effect as a withdrawal. While such proposals are not yet final
and would require further federal action, if they were to occur, it is uncertain whether any such withdrawals or designations would affect in any manner our current
mineral projects.

Risks Related to Our Business

Because the probability of an individual prospect ever having “reserves” as defined by the SEC Industry Guide 7 is not known, our properties may not contain any
“reserves,” and any funds spent on exploration may be lost.

We have no “reserves” as defined by SEC Industry Guide 7. Because the probability of an individual prospect ever having “reserves” as defined by SEC Industry Guide
7 is uncertain, our properties may not contain any “reserves,” and any funds spent on exploration, construction, development, extraction, and recovery may be lost. We
do  not  know  with  certainty  that  economically  recoverable  uranium  exists  on  any  of  our  properties  as  defined  by  SEC  Industry  Guide  7.  Further,  although  we  are
undertaking uranium extraction activities at our White Mesa Mill, our lack of established reserves means that we are uncertain as to our ability to continue to generate
revenue from our operations. We may never discover uranium in commercially exploitable quantities and any identified deposit may never qualify as a commercially
mineable “reserve.” We will continue to attempt to acquire the surface and mineral rights on lands that we think are geologically favorable or where we have historical
information in our possession that indicates uranium mineralization might be present.

The exploration and, if warranted, construction relating to or development of mineral deposits involves significant financial and other risks over an extended period of
time, which even a combination of careful evaluation, experience and knowledge may not eliminate. Few properties which are explored are ultimately developed into
producing mines. Major expenditures are required to establish reserves by drilling and to construct mining and processing facilities at a site. Our uranium properties are
all classified under SEC Industry Guide 7 to be at the “exploration” stage and do not contain any “reserves” at this time. It is impossible to ensure that the current or
proposed  exploration  programs  and  other  activities  on  properties  in  which  we  have  an  interest  will  result  in  the  delineation  of  mineral  “reserves”  or  in  profitable
commercial operations. Our operations and activities are subject to the hazards and risks normally incident to exploration and production of uranium, precious and base
metals, any of which could result in damage to life or property, environmental damage and possible legal liability for such damage. While we may obtain insurance
against certain risks, the nature of these risks is such that liabilities could exceed policy limits or could be excluded from coverage. There are also risks against which we
cannot insure or against which we may elect not to insure. The potential costs which could be associated with any liabilities not covered by insurance, or in excess of
insurance  coverage,  or  compliance  with  applicable  laws  and  regulations  may  cause  substantial  delays  and  require  significant  capital  outlays,  adversely  affecting  our
future earnings and competitive position and, potentially our financial viability.

The White Mesa Mill has historically been run on a campaign basis as sufficient feed materials are available, and there can be no assurance that sufficient mill feed
will be available in the future to sustain future campaigns.

The White Mesa Mill has historically operated on a campaign basis, whereby mineral processing occurs as mill feed, cash needs, contract requirements, and/or market
conditions may warrant. Each milling campaign is subject to receipt of sufficient mill feed that would allow us to operate the Mill on a profitable basis and/or recover a
portion of its standby costs.

At current uranium and vanadium prices, none of the Company’s conventional mines were active in 2020; all such conventional properties are either on standby, in the
evaluation and permitting phase, or inactive, and no third-party conventional properties are operating to provide mill feed. In times of depressed commodity prices, when
conventional mine production is on standby, the Mill has relied primarily on processing alternate feed materials. The Company continuously seeks to identify and secure
additional alternate feed materials and other sources of mill feed, such as materials from the clean-up of abandoned uranium mine sites. The Company is also in the
process of ramping up for the planned commercial production of REE carbonate at the Mill in 2021. However, there can be no assurance that sufficient conventional
ores, alternate feed materials, suitable tailings pond solutions and/or other sources of mill feed will be available in the future, or that our planned production of REE
carbonate will be successful, so as to allow us to operate the White Mesa Mill on a profitable basis and/or recover a portion of the Mill’s standby costs at any time.

Our prior term sales contracts for a portion of our recovered uranium have expired, with no new long-term contracts for the sale of uranium or vanadium made in
2020 or to date in 2021, and there can be no guarantee that we will be able to enter into new term sales contracts in the future on suitable terms and conditions.

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All  the  Company’s  existing  long-term  sales  contracts  for  a  portion  of  our  recovered  uranium  expired  following  the  Company’s  final  April  1,  2018  deliveries.  The
Company did not enter into any new long-term contracts for the sale of uranium or vanadium in 2019, 2020 or, as of the date of this Form 10-K, in 2021, and there can
be  no  guarantee  that  the  Company  will  be  able  to  enter  into  long-term  contracts  for  the  delivery  of  a  sufficient  amount  of  uranium,  vanadium  or  REE  carbonate  at
satisfactory prices in the future. The failure to enter into new term sales contracts on suitable terms could adversely impact our operations and mining activity decisions
and resulting cash flows and income.

Vanadium mineral resource estimates for the La Sal Complex are based in part on the Company’s White Mesa Mill production records.

For the Company’s La Sal Complex uranium-vanadium property, vanadium assay results are not available for all drill holes such that the vanadium mineral resource
estimate is in part based on a ratio of vanadium to uranium supported by actual mill production records from the Company’s White Mesa Mill. There is a risk that the use
of a ratio based on mill production records may increase the potential uncertainty in vanadium grades.

We  may  be  unable  to  timely  pay  our  outstanding  debt  obligations,  which  may  result  in  us  losing  some  of  our  assets  covered  by  mortgage  and/or  other  security
arrangements, and which may adversely affect our assets, results of operations, and future prospects.

We may from time to time enter into arrangements to borrow money in order to fund our operations and expansion plans, and such arrangements may include covenants
that restrict our business in some way. We may also from time to time acquire properties whereby certain payment obligations owed to the seller are paid by us over
time, with the seller’s sole remedy for non-payment by us being re-acquisition of the property. Events may occur in the future, including events out of our control that
would  cause  us  to  fail  to  satisfy  our  debt  or  financing  instruments.  In  such  circumstances,  or  if  we  were  to  default  on  our  obligations  under  such  debt  or  financing
instruments, the amounts drawn in accordance with the underlying agreements may become due and payable before the agreed maturity date, and we may not have the
financial resources to repay such amounts when due.

Although most, but not all, of our reclamation obligations are bonded, and cash and other assets have been reserved to secure a portion but not all of this bonded amount,
to the extent the bonded amounts are not fully collateralized, we will be required to provide additional cash to perform our reclamation obligations when they occur. In
addition,  the  bonding  companies  have  the  right  to  require  increases  in  collateral  at  any  time,  failure  of  which  would  constitute  a  default  under  the  bonds.  In  such
circumstances, we may not have the financial resources to perform such reclamation obligations or to increase such collateral when due.

We may need additional financing in connection with the implementation of our business and strategic plans from time to time.

The exploration, construction and development of mineral properties and the ongoing operation of mines and other facilities requires a substantial amount of capital and
may depend on our ability to obtain financing through joint ventures, debt financing, equity financing or other means. We may accordingly need further capital in order
to take advantage of further opportunities or acquisitions. Our financial condition, general market conditions, volatile uranium and vanadium markets, volatile interest
rates, legal claims against us, a significant disruption to our business or operations, or other factors may make it difficult to secure financing necessary for the expansion
of mining activities or to take advantage of opportunities for acquisitions. Further, continuing volatility in the credit markets may increase costs associated with debt
instruments due to increased spreads over relevant interest rate benchmarks, or may affect our ability, or the ability of third parties we seek to do business with, to access
those markets. Continued volatility in equity markets, specifically including energy and commodity markets, may increase the costs associated with equity financings
due to a low share price, and the potential need to offer higher discounts and other value (e.g., warrants). There is no assurance that we will be successful in obtaining
required financing as and when needed on acceptable terms, if at all.

We have experienced negative cash flows from operations and may need additional financing in connection with the implementation of our business and strategic
plans from time to time.

The Company has had negative cash flow from operations in prior years, and at low commodity prices a number of our mining properties will be on standby, making it
less likely that the Company will be able to generate positive cash flows from operations. If the Company cannot generate positive cash flows from operations, its ability
to fund its operations and implement its business plans may depend on its ability to obtain financing through joint ventures, debt financing, equity financing or other
means. There can be no assurance that we will be able to achieve and maintain positive cash flow from operations to fund our

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financing needs. Further, if cash flows from operations are negative, there is no assurance that the Company will be able to raise additional funds, if needed, or that if any
such additional funds are raised, that the Company will be able to raise such funds on commercially attractive terms. If we do not achieve positive cash flows or are
unable to raise additional funds when needed, we may not be able to continue to fund our operations.

We are subject to costs associated with decommissioning and reclamation of our properties.

As owner and operator of the White Mesa Mill, the Nichols Ranch Project, the Alta Mesa Project, and numerous uranium and uranium/vanadium projects and other
facilities located in the United States and certain permitting, construction, development and exploration properties, and for so long as we remain an owner thereof, we
are obligated to eventually reclaim or participate in the reclamation of such properties. Most, but not all, of our reclamation obligations are bonded, and cash and other
assets  have  been  reserved  to  secure  a  portion,  but  not  all,  of  this  bonded  amount.  Although  our  financial  statements  will  record  a  liability  for  the  asset  retirement
obligation,  and  the  bonding  requirements  are  generally  periodically  reviewed  by  applicable  regulatory  authorities,  there  can  be  no  assurance  or  guarantee  that  the
ultimate cost of such reclamation obligations will not exceed the estimated liability to be provided on our financial statements. Further, to the extent the bonded amounts
are not fully collateralized, we will be required to come up with additional cash to perform our reclamation obligations when they occur.

Decommissioning plans for our properties have been filed with applicable regulatory authorities. These regulatory authorities have accepted the decommissioning plans
in concept, not upon a detailed performance forecast, which has not yet been generated. Over time, further regulatory review of the decommissioning plans may result in
additional decommissioning requirements, associated costs and the requirement to provide additional financial assurances, including as our properties approach or go
into decommissioning. It is not possible to predict what level of decommissioning and reclamation (and financial assurances relating thereto) may be required in the
future by regulatory authorities.

Our mineral properties may be subject to defects in title.

We have investigated our rights to explore and exploit all of our material properties and, to the best of our knowledge, those rights are in good standing. However, no
assurance  can  be  given  that  such  rights  will  not  be  revoked,  or  significantly  altered,  to  our  detriment.  There  can  also  be  no  assurance  that  our  rights  will  not  be
challenged or impugned by third parties, including by governments, surface owners, and non-governmental organizations.

The validity of unpatented mining claims on U.S. public lands is sometimes difficult to confirm and may be contested. Due to the extensive requirements and associated
expense required to obtain and maintain mining rights on U.S. public lands, our properties are subject to various title uncertainties which are common to the industry
with the attendant risk that there may be defects in title. In addition, the Secretary of the Interior has withdrawn certain lands around the Grand Canyon National Park
from location and entry under the Mining Laws. All of our material Arizona Strip properties, other than the Wate Property, are located on these withdrawn lands. No new
mining claims may be filed on the withdrawn lands and no new plans of operations may be approved, other than plans of operations on mining claims that were valid at
the  time  of  withdrawal  and  that  remain  valid  at  the  time  of  plan  approval.  Whether  or  not  a  mining  claim  is  valid  must  be  determined  by  a  mineral  examination
conducted by BLM or USFS, as applicable. The mineral examination, which involves an economic evaluation of a project, must demonstrate the existence of a locatable
mineral resource and that the mineral resource constitutes discovery of a valuable mineral deposit. We believe that all of our material Arizona Strip projects are on valid
mining claims that would withstand a mineral examination. Further, our Arizona 1 Project has an approved PO which, absent modification, would not require a mineral
examination. Although our Pinyon Plain Project also has an approved PO, which, absent modification, would not require a mineral examination, the USFS performed a
mineral examination at that mine in 2012, and concluded that the underlying mining claims are valid existing rights (a decision which is involved in a current court
challenge). However, market conditions may postpone or prevent the performance of mineral examinations on certain other properties and, if a mineral examination is
performed on a property, there can be no guarantee that the mineral examination would not result in one or more of our mining claims being considered invalid, which
could prevent a project from proceeding.

Certain of our properties, or significant portions thereof, are mineral leases that have fixed terms, both with State and private parties. Certain of our properties are subject
to  other  agreements  that  may  affect  our  ability  to  explore,  permit,  develop  and  operate  them,  including  surface  use,  access  and  other  agreements.  There  can  be  no
guarantee that we will be able to renew or extend such leases and agreements on favorable terms or at all. The failure to renew any such leases or agreements could have
a material adverse effect on our operations.

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Because we may be unable to secure access rights to certain of our properties, we may be unable to explore and/or advance such properties.

We are currently in the process of negotiating and clarifying access rights to certain of our properties, such as the Roca Honda Project and the Wate Project, with private
landholders. There can be no guarantee that we will be able to negotiate or clarify such access rights on favorable terms, or at all. The failure to negotiate or clarify such
access rights on suitable terms could have a material adverse effect on our operations.

We are subject to foreign currency risks.

Our operations are subject to foreign currency fluctuations. Our operating expenses and revenues are primarily incurred in U.S. dollars, while some of our cash balances
and expenses are measured in Canadian dollars. The fluctuation of the Canadian dollar in relation to the U.S. dollar will consequently have an impact on our profitability
and may also affect the value of our assets and shareholders’ equity. In addition, any strengthening of the U.S. dollar relative to other currencies makes our mineral
extraction and recovery less competitive in relation to similar activities in other countries. Any strengthening of the U.S. dollar in relation to the currencies of other
countries can have a material impact on our cash flows and profitability and affect the value of our assets and shareholders’ equity.

We may not realize the anticipated benefits of previous acquisitions.

We may not realize the anticipated benefits of acquiring: the Sheep Mountain Project in 2012; Denison Mines Corp.’s U.S. Mining Division in 2012, including the White
Mesa Mill, certain of the Arizona Strip Properties, the Henry Mountains Complex, the La Sal Project, and the Daneros Project; Strathmore in 2013, including the Roca
Honda Project; Uranerz in 2015, including the Nichols Ranch Project; and EFR Alta Mesa in 2016, including the Alta Mesa Project, due to integration, operational and
uranium market challenges. Decreases in commodity prices have required us to place or maintain a number of acquired properties and facilities on standby and to defer
permitting and construction and development activities on certain other acquired assets, until market conditions warrant otherwise, and, in some cases, we have elected
to sell or abandon certain of these properties at a loss. Our success following those acquisitions will depend in large part on the success of our management in integrating
the acquired assets into the Company. Our failure to achieve such integration and to mine or advance such assets could result in our failure to realize the anticipated
benefits of those acquisitions and could impair our results of operations, profitability and financial results.

We prepare estimates of future uranium extraction and recovery, and there are no assurances that such estimates will be achieved.

We may from time to time prepare estimates of future uranium extraction and recovery, or increases in uranium extraction and recovery, for particular operations, or
relating to our ability to increase uranium extraction and recovery in response to increases in commodity prices, as market conditions warrant or otherwise. No assurance
can be given that any such extraction and recovery estimates will be achieved, nor can assurance be given that extraction or recovery increases will be achieved in a cost
effective or timely manner. Failure to achieve extraction and recovery estimates or failure to achieve extraction and recovery in a cost effective or timely manner could
have an adverse impact on our future cash flows, earnings, results of operations and financial condition. These estimates are based on, among other things, the following
factors: the accuracy of mineral resource and reserve estimates; the accuracy of assumptions regarding ground conditions and physical characteristics of mineralized
materials,  such  as  hardness  and  presence  or  absence  of  particular  metallurgical  characteristics;  the  accuracy  of  estimated  rates  and  costs  of  extraction,  recovery  and
processing; assumptions as to future commodity prices; assumptions relating to changes in laws, regulations or policies, or lack thereof, that could impact the cost and
time required to obtain regulatory approvals, licenses and permits; assumptions relating to obtaining required licenses and permits in a timely manner, including the time
required  to  satisfy  environmental  analyses,  consultations  and  public  input  processes;  assumptions  relating  to  challenges  to  or  delays  in  the  licensing  and  permitting
process; and assumptions regarding any appeals or lack thereof, or injunctions or lack thereof, relating to any approvals, licenses or permits.

Our actual uranium extraction and recovery may vary from estimates for a variety of reasons, including, among others: actual mineralized material extracted, mined or
recovered varying from estimates of grade, tonnage, dilution and metallurgical and other characteristics; short term operating factors relating to the mineral resources
and reserves, such as the need for sequential construction or development of mineralized materials or deposits and the processing of new or different mineral grades; risk
and  hazards  associated  with  extraction,  mining  and  recovery;  natural  phenomena,  such  as  inclement  weather  conditions,  underground  floods,  earthquakes,  pit  wall
failures and cave-ins; unexpected labor shortages or strikes; varying conditions in the commodities markets; and delays in obtaining or denial, challenges or appeals of
regulatory approvals, licenses and permits or renewals of existing approvals, licenses or permits.

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In addition, the Company is evaluating recovering copper at the White Mesa Mill as a byproduct with uranium from its Pinyon Plain Project. There can be no assurance
that this evaluation will result in the Mill being able to recover copper at the Mill as a byproduct on an economic basis.

We depend on the issuance of license amendments and renewals which cannot be guaranteed.

We maintain regulatory licenses and permits in order to operate our White Mesa Mill, Nichols Ranch Project and Alta Mesa Project, all of which are subject to renewal
from time to time and are required in order to operate in compliance with applicable laws and regulations. In addition, depending on our business requirements, it may be
necessary or desirable to seek amendments to one or more of our licenses or permits from time to time. While we have been successful in renewing our licenses and
permits on a timely basis in the past and in obtaining such amendments as have been necessary or desirable, there can be no assurance that such license and permit
renewals and amendments will be issued by applicable regulatory authorities on a timely basis or at all in the future.

We will need to continuously add to our mineral reserve and resource base and to our alternate feed materials.

Our properties do not contain any mineral reserves under SEC Industry Guide 7. See “Cautionary Note to United States Investors Concerning Disclosure of Mineral
Reserve and Mineral Resource Estimates.”

Our material mineral resources are located at the Nichols Ranch Project, the Alta Mesa Project, the Pinyon Plain Project, the Roca Honda Project, the Sheep Mountain
Project, the Henry Mountains Complex, the La Sal Project, and the Daneros Project. These projects are our primary sources (and potential sources) of current and future
uranium  concentrates.  Unless  other  mineral  resources  or  reserves  are  discovered  or  extensions  to  existing  resource  bodies  are  found,  our  sources  of  extraction,
production  and  recovery  for  uranium  concentrates  will  decrease  over  time  as  our  current  mineral  resources  are  depleted.  There  can  be  no  assurance  that  our  future
exploration, construction, development and acquisition efforts will be successful in replenishing our mineral resources or finding or developing reserves. In addition,
while  we  believe  that  many  of  our  properties  will  eventually  engage  in  extraction  or  mining  activities,  there  can  be  no  assurance  that  they  will  be  placed  into  such
activities, or that they will be able to replace current extraction or mining activities.

We also recover uranium from processing alternate feed materials at our White Mesa Mill. There can be no assurance that additional sources of alternate feed materials
will be forthcoming in the future on commercially acceptable terms or otherwise, or that we will be successful in receiving all required regulatory approvals, licenses and
permits on a timely basis to allow for the receipt and processing of any such alternate feed materials.

Our sales of uranium, vanadium and REE products expose us to the risk of non-payment.

Our sales of uranium, vanadium and REE products expose us to the risk of non-payment. We manage this risk by monitoring the credit worthiness of our customers and
requiring prepayment or other forms of payment security from customers with an unacceptable level of credit risk. Most of the Company’s sales are to major nuclear
utilities, which pose a relatively low risk of non-payment due to their large size and capitalization.

We are dependent on key personnel and qualified and experienced employees.

Our success will largely depend on the efforts and abilities of certain senior officers and key employees, some of whom are approaching retirement. Certain of these
individuals have significant experience in the uranium industry. The number of individuals with significant experience in this industry is small. While we do not foresee
any reason why such officers and key employees will not remain with us, other than through retirement, if for any reason they do not, we could be adversely affected.
We have not purchased key person life insurance for any of these individuals, other than for our Chief Executive Officer.

Our compensation programs include cash and equity incentive compensation components designed to attract and retain qualified personnel, which, in the case of our
equity incentive programs, contain vesting requirements which also help retain qualified personnel. Further, all of the Company’s current executive officers have, and all
future executive officers are expected to have, employment agreements with the Company, which also serve to attract and retain qualified personnel. In addition, the
Company  prioritizes  the  development  of  its  existing  management  personnel  and  the  advancement  of  existing  personnel  to  fill  vacancies  as  they  arise,  which  the
Company believes is an important element in developing, attracting and retaining the most qualified management personnel.

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Nevertheless, our success will depend on the availability of qualified and experienced employees to work in our operations and our ability to develop, attract and retain
such employees. The number of individuals with relevant mining and operational experience in this industry, especially the U.S. uranium industry, is small.

We have identified material weaknesses in our internal controls over financial reporting. If we are unable to implement and maintain effective internal controls over
financial reporting in the future, investors may lose confidence in the accuracy and completeness of our financial reports and the market price of our common stock
may be negatively affected.

As a public company, we are required to maintain internal controls over financial reporting and to report any material weaknesses in such internal controls. A material
weakness is a deficiency, or a combination of deficiencies, in financial reporting such that there is a reasonable possibility that a material misstatement of a company’s
annual or interim financial statements will not be presented or detected on a timely basis. Section 404 of the Sarbanes-Oxley Act of 2002 (the ‘‘Sarbanes-Oxley Act’’)
requires that we evaluate and determine the effectiveness of our internal controls over financial reporting and provide a management report on the internal controls over
financial reporting. Such report must also be attested to by our independent registered public accounting firm.

In  late  2019,  we  identified  material  weaknesses  in  our  internal  controls  over  financial  reporting  related  to  the  Company’s  risk  assessment  process  not  adequately
identifying (1) risks of misstatement due to error and fraud related to our financial reporting processes; and (2) risks related to the use of information technology (IT)
systems as part of our financial reporting processes and designing adequate controls to address those risks. As a consequence of the ineffective risk assessment process,
the  Company  did  not  design,  implement,  and  maintain  effective  control  activities  at  the  transaction  level  over  significant  accounts  to  mitigate  the  risk  of  material
misstatement in our financial reporting processes. With the oversight of senior management, the Company has concluded that it has remediated the underlying causes of
these  material  weaknesses,  primarily  through:  the  development  and  implementation  of  improvements  to  our  risk  assessment  process  designed  to  ensure  that  risks  of
misstatement  due  to  error  and  fraud  related  to  our  financial  reporting  processes  are  adequately  identified;  the  development  and  implementation  of  adequate  controls
designed to address risks related to the use of IT systems as part of our financial reporting processes; and the development and implementation of controls responsive to
the identified risks.

However, if we are unable to comply with the requirements of Section 404 of the Sarbanes-Oxley Act in a timely manner in the future, or if we are unable to assert in the
future that our internal controls over financial reporting are effective, or if our independent registered public accounting firm is unable to express an unqualified opinion
as to the effectiveness of our internal controls over financial reporting if required in the future, then future material weaknesses may be identified, and investors may lose
confidence in the accuracy and completeness of our financial reports and the market price of our common stock could be negatively affected.

We are dependent on business partners, government and third-party consents.

We have a number of joint ventures and other business relationships from time to time relating to our properties and projects, including key projects, such as the Arkose
Mining Venture, which can restrict our ability to act unilaterally with respect to those projects in certain circumstances. There can be no assurances that we will be able
to maintain relationships with our joint venture and business partners to allow for satisfactory exploration, permitting, construction, development, extraction, mining,
recovery  or  milling  relating  to  any  such  projects.  Our  operations  and  activities  are  also  dependent  from  time  to  time  on  receiving  government  and  other  third-party
consents and approvals. There can be no assurances that all such consents and approvals will be forthcoming when required.

Certain of our directors may be in a position of conflict of interest with respect to the Company due to their relationship with other resource companies.

Some of our directors are also directors of other companies that are similarly engaged in the business of acquiring, exploring and developing natural resource properties.
Such  associations  may  give  rise  to  conflicts  of  interest  from  time  to  time.  In  particular,  one  of  the  consequences  will  be  that  corporate  opportunities  presented  to  a
director may be offered to another company or companies with which the director is associated and may not be presented or made available to us. Our directors are
required  by  law  to  act  honestly  and  in  good  faith  with  a  view  to  the  best  interests  of  the  Company,  to  disclose  any  interest  which  they  may  have  in  any  project  or
opportunity of the Company, and to abstain from voting on such matter. Conflicts of interest that arise will be subject to and governed by the procedures prescribed in
our Code of Ethics and by the Business Corporations Act (Ontario).

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Our relationship with our employees may be impacted by changes in labor relations.

None of our operations or activities currently directly employ unionized workers who work under collective agreements. However, there can be no assurance that our
employees or the employees of our contractors will not become unionized in the future, which may impact our operations and activities. Any lengthy work stoppages
may have a material adverse impact on our future cash flows, earnings, results of operations and financial condition.

U.S. investors may have difficulty bringing actions and enforcing judgments under U.S. securities laws against an Ontario corporation.

Although our primary trading market is the NYSE American, we have a majority of U.S. resident shareholders, are a U.S. Domestic Issuer for SEC purposes, and all of
our assets, operations and employees are in the U.S., the Company was incorporated in Ontario, and as a result, investors in the United States or in other jurisdictions
outside of Canada may have difficulty bringing actions and enforcing judgments against us, our directors, our executive officers and some of the experts named in this
Annual Report on Form 10-K based on civil liabilities provisions of the federal securities laws or other laws of the United States or any state thereof or the equivalent
laws of other jurisdictions of residence.

An information security incident, including a cybersecurity breach, could have a negative impact to the Company’s business or reputation

To meet business objectives, the Company relies on both internal information technology (IT) systems and networks, and those of third parties and their vendors, to
process and store sensitive data, including confidential research, business plans, financial information, process technology, intellectual property, and personal data that
may  be  subject  to  legal  protection.  The  extensive  information  security  and  cybersecurity  threats,  which  affect  companies  globally,  pose  a  risk  to  the  security  and
availability  of  these  IT  systems  and  networks,  and  the  confidentiality,  integrity,  and  availability  of  the  Company’s  sensitive  data.  The  Company  continually  assesses
these  threats  and  makes  investments  to  increase  internal  protection,  detection,  and  response  capabilities,  as  well  as  ensure  the  Company’s  third  party  providers  have
required capabilities and controls, to address this risk. In addition, we provide confidential and proprietary information to our third-party business partners in certain
cases where doing so is necessary to conduct our business. While we obtain assurances from those parties that they have systems and processes in place to protect such
data, and where applicable, that they will take steps to assure the protections of such data by third parties, nonetheless those partners may also be subject to data intrusion
or otherwise compromise the protection of such data. Any compromise of the confidential data of our customers, consumers, suppliers, partners, employees or ourselves,
or failure to prevent or mitigate the loss of or damage to this data through breach of our information technology systems or other means could substantially disrupt our
operations,  harm  our  customers,  consumers,  employees  and  other  business  partners,  damage  our  reputation,  violate  applicable  laws  and  regulations,  subject  us  to
potentially significant costs and liabilities and result in a loss of business that could be material. To date, the Company has not experienced any material impact to the
business  or  operations  resulting  from  information  or  cybersecurity  attacks;  however,  because  of  the  frequently  changing  attack  techniques,  along  with  the  increased
volume and sophistication of the attacks, there is the potential for the Company to be adversely impacted. The Company may not maintain cybersecurity insurance in the
event of an information security or cyber incident with sufficient coverage to cover all financial losses, or at all.

General Risk Factors

We are subject to global economic risks.

In the event of a general economic downturn or a recession, there can be no assurance that our business, financial condition, and results of operations would not be
materially adversely affected. During the global financial crisis of 2007-2008, economic problems in the U.S. and Eurozone caused deterioration in the global economy,
as numerous commercial and financial enterprises either went into bankruptcy or creditor protection or had to be rescued by governmental authorities. Access to public
financing was negatively impacted by sub-prime mortgage defaults in the U.S., the liquidity crisis affecting the asset-backed commercial paper and collateralized debt
obligation  markets,  and  massive  investment  losses  by  banks  with  resultant  recapitalization  efforts.  Moreover,  the  occurrence  of  unforeseen  or  extended  catastrophic
events, including in particular the COVID-19 pandemic, and the emergence of a future pandemic or other widespread health emergency (or concerns over the possibility
of such an emergency), could create economic and financial disruptions. These types of challenges can impact commodity prices, including for uranium, vanadium and
REEs, as well as currencies and global debt and stock markets. As a result of the ongoing COVID-19 pandemic, or in the case of a future pandemic or other widespread
health  emergency,  quarantine  or  other  requirements  or  circumstances  may  require  the  Company  to  change  the  way  it  conducts  its  business  and  operations,  including
require the Company to reduce or cease operations at some or all of its facilities for an indeterminate

45

period of time. Furthermore, our critical supply chains may similarly be disrupted for an indeterminate amount of time. All of these factors could have a material impact
on the Company’s business, operations, personnel and financial condition.

These types of challenges may impact our ability to obtain equity, debt, or other financing on terms commercially reasonable to us, or at all. Additionally, these types of
factors, as well as other related factors, may cause decreases in asset values that are deemed to be other than temporary, which may result in impairment losses. If these
types of challenges occur, or if there is a material deterioration in general business and economic conditions, our operations could be adversely impacted, and the trading
price of our securities could be adversely affected.

COVID-19

The Company continues to evaluate the effects of the global COVID-19 pandemic on the Company’s business objectives, projections and workforce, To date, although
the Company has made operational adjustments since the onset of the pandemic to ensure its workforce remains protected, the Company has not been required to shut
down any operations as a result of COVID-19. None of these operational adjustments have been material to the Company. The Company has evaluated any potential
shutdown of Company production facilities as a result of COVID-19, and has determined that any such shutdown could be accommodated by the Company in a manner
consistent with a typical shutdown of Company production facilities as a result of depressed commodity prices. Nevertheless, circumstances could change in the future,
which could create economic and financial disruptions and require the Company to reduce or cease operations at some or all of its facilities for an indeterminate period
of time, and which could have a material impact on the Company’s business, operations, personnel and financial condition.

The price of our Common Shares is subject to volatility.

Securities  of  mining  companies  have  experienced  substantial  volatility  and  downward  pressure  in  the  recent  past,  often  based  on  factors  unrelated  to  the  financial
performance or prospects of the companies involved. These factors include macroeconomic conditions in North America and globally, and market perceptions of the
attractiveness  of  particular  industries.  The  price  of  our  securities  is  also  likely  to  be  significantly  affected  by  short-term  changes  in  uranium  and  vanadium  prices,
changes  in  industry  forecasts  of  uranium  and  vanadium  prices,  other  mineral  prices  including  oil  and  natural  gas,  currency  exchange  fluctuation,  or  in  our  financial
condition or results of operations as reflected in our periodic earnings reports. Other factors unrelated to our performance that may have an effect on the price of our
securities  include  the  following:  the  extent  of  research  coverage  available  to  investors  concerning  our  business  may  be  limited  if  investment  banks  with  research
capabilities do not follow our securities; adverse proxy voting recommendations or limited portrayals of the Company’s business, operations or executive compensation
practices  made  to  shareholders  by  shareholder  advisory  firms  resulting  from  their  use  of  general-purpose  formulas  that  are  not  suited  to  the  Company’s  business,
operations or practices, and that may counteract the Company’s substantive disclosures, which often include detailed analyses specific to the Company and which are
capable  of  mitigating  apparent  market  concerns;  lessening  in  trading  volume  and  general  market  interest  in  our  securities  may  affect  an  investor's  ability  to  trade
significant  numbers  of  our  securities;  the  size  of  our  public  float  and  the  exclusion  from  market  indices  may  limit  the  ability  of  some  institutions  to  invest  in  our
securities; and a substantial decline in the price of our securities that persists for a significant period of time could cause our securities to be delisted from an exchange,
further  reducing  market  liquidity.  Our  exclusion  from  certain  market  indices  may  reduce  market  liquidity  or  the  price  of  our  securities.  If  an  active  market  for  our
securities does not continue, the liquidity of an investor's investment may be limited, and the price of our securities may decline. If an active market does not exist,
investors may lose their entire investment. As a result of any of these factors, the market price of our securities at any given point in time may not accurately reflect our
long-term value. Securities class-action litigation often has been brought against companies in periods of volatility in the market price of their securities and following
major corporate transactions or mergers and acquisitions. We may in the future be the target of similar litigation. Securities litigation could result in substantial costs and
damages and divert management's attention and resources.

The issuance of additional Common Shares may impact the trading price of our Common Shares.

In times of depressed commodity prices, such as exist at this time, the Company may be required to raise additional capital to meet its liquidity requirements, through the
issuance  of  additional  common  shares  under  our  ATM  program  or  otherwise,  and/or  dispose  of  assets.  If  we  raise  additional  funding  by  issuing  additional  equity
securities or securities convertible, exercisable, or exchangeable for equity securities, such financing may substantially dilute the interests of our shareholders and reduce
the value of their investment. Similar dilution could result from the sale of assets to meet liquidity requirements.

46

We are subject to litigation and other legal proceedings arising in the normal course of business and may be involved in disputes with other parties in the future
which may result in litigation.

The  causes  of  potential  future  litigation  and  legal  proceedings  cannot  be  known  and  may  arise  from,  among  other  things,  business  activities,  environmental  laws,
permitting and licensing activities, volatility in stock prices, or alleged failure to comply with disclosure obligations. The results of litigation and proceedings cannot be
predicted with certainty and may include injunctions pending the outcome of such litigation and proceedings. Failure to resolve any such disputes favorably may have a
material adverse impact on our financial performance, cash flow and results of operations.

If we fail to maintain an effective system of internal controls, we may not be able to accurately report financial results or prevent fraud.

Internal  controls  over  financial  reporting  are  procedures  designed  to  provide  reasonable  assurance  that  transactions  are  properly  authorized,  assets  are  safeguarded
against unauthorized or improper use, and transactions are properly recorded and reported. Disclosure controls and procedures are designed to ensure that information
required  to  be  disclosed  by  a  company  in  reports  filed  with  securities  regulatory  agencies  is  recorded,  processed,  summarized,  and  reported  on  a  timely  basis  and  is
accumulated and communicated to a company’s management, including its chief executive officer and chief financial officer, as appropriate, to allow timely decisions
regarding required disclosure. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance with respect to the
reliability of reporting, including financial reporting and financial statement preparation.

None.

ITEM 1B. UNRESOLVED STAFF COMMENTS

47

ITEM 2. DESCRIPTION OF PROPERTIES

Cautionary Note to United States Investors: Information contained in this item differs from the disclosure requirements of the SEC applicable to U.S.-incorporated
domestic issuers. This Item 2 and other sections of this Annual Report contain the terms “measured mineral resources,” “indicated mineral resources,” “inferred mineral
resources,”  “proven  mineral  reserves,”  and  “probable  mineral  reserves”  as  defined  in  accordance  with  NI  43-101.  See  “Cautionary  Note  to  United  States  Investors
Concerning Disclosure of Mineral Resources,” at the beginning of this Annual Report for definitions and further discussion on the differences between terms under NI
43-101 and SEC Industry Guide 7.

48

Overview

Energy Fuels is engaged in conventional and ISR uranium extraction and recovery, along with the exploration, permitting and evaluation of uranium properties in the
United States.

ISR Uranium Activities

The Company conducts its ISR recovery activities through its Nichols Ranch Project in northeast Wyoming, which it acquired in June 2015 through the acquisition of
Uranerz, and its Alta Mesa Project in south Texas, which it acquired in June 2016 through the acquisition of EFR Alta Mesa.

The Nichols Ranch Project includes: (i) the Nichols Ranch Plant; (ii) the Nichols Ranch Wellfields; (iii) the Jane Dough Property; and (iv) the Hank Project, which
includes the permitted but not constructed Hank Satellite Plant and the Hank Property. See “The Nichols Ranch ISR Project.” The Company also acquired through the
acquisition of Uranerz the Reno Creek Property (which it has since sold), the West North Butte Property, the North Rolling Pin Property, and the Arkose Mining Venture,
a joint venture of ISR properties held 81% by Energy Fuels. See “Non-Material Mineral Properties - Other ISR Projects.” Nichols Ranch is currently winding down
production from its existing wellfields, which are expected to be depleted by the end of the first quarter of 2021. In order for Nichols Ranch to engage in future uranium
production, the Company will need to incur capital expenditures to develop additional wellfields. A decision to commence development will be made if the Company
decides to take action in response to the proposed establishment of a U.S. Uranium Reserve or uranium prices otherwise improve to a point where economic feasibility
of the Nichols Ranch Project is realized.

The Alta Mesa Project has a fully-licensed and constructed ISR uranium recovery plant, with a design capacity of 1.5 million pounds of uranium concentrate per year. In
order  for  Alta  Mesa  to  engage  in  future  uranium  production,  the  Company  will  need  to  incur  capital  expenditures  to  develop  wellfields.  A  decision  to  commence
development will be made if the Company decides to take action in response to the proposed establishment of a U.S. Uranium Reserve or uranium prices otherwise
improve to a point where the economic feasibility of the Alta Mesa Project is realized.

Conventional Uranium Activities

The Company conducts its conventional uranium extraction and recovery activities through its White Mesa Mill, which is the only operating conventional uranium mill
in  the  United  States.  The  White  Mesa  Mill  located  near  Blanding,  Utah  is  centrally  located  such  that  it  can  be  fed  by  a  number  of  the  Company’s  uranium  and
uranium/vanadium projects in Colorado, Utah, Arizona and New Mexico, as well as by ore purchase or toll milling arrangements with third party miners in the region, as
market conditions warrant. The Company also owns the Sheep Mountain Project in Wyoming, which is a conventional uranium project. Due to its distance from the
White Mesa Mill, the Sheep Mountain Project is not expected to be a source of feed material for the Mill. The Sheep Mountain Project consists of the Sheep Mountain
Extraction Operation (both open pit and underground), which is permitted, and the proposed Sheep Mountain Processing Operation (heap leach), which is not permitted
at this time.

In November 2020, the Company officially changed the name of its Canyon Project to the Pinyon Plain Project. No material changes have taken place at the Pinyon
Plain Project, and the land position and disclosed mineral resources remain the same. The NI 43-101 technical report that the information in this 10-K is based upon still
contains Canyon Mine in the title. All references to the Project in this document have been changed from Canyon Mine to Pinyon Plain, except when directly referencing
its technical report.

The Company’s principal conventional properties include the following:

•
•
•
•
•
•
•
•

the White Mesa Mill. See “The White Mesa Mill”;
the Pinyon Plain Project (formerly the Canyon Project). See “The Pinyon Plain Project”;
the Roca Honda Project. See “The Roca Honda Project”;
the Sheep Mountain Project. See “The Sheep Mountain Project”;
the Henry Mountains Complex comprised of the Tony M Property and the Bullfrog Property. See “The Henry Mountains Complex”;
the La Sal Project. See “The La Sal Project”;
the Daneros Project. See “The Daneros Project”;
the Arizona Strip uranium properties located in north-central Arizona, including: the Arizona 1 Project, the Wate Project, and EZ Project. See “Non-Material
Mineral Properties – Other Conventional Projects – Arizona Strip”; and

49

•

The Colorado Plateau uranium properties located in the Four Corners region of Colorado and Utah, including the Whirlwind Project and the Sage Plain Project.
See “Non-Material Mineral Properties – Other Conventional Projects – Colorado Plateau.”

The White Mesa Mill is licensed to process 2,000 tons of mineralized material per day. It is primarily a uranium recovery facility but can also recover vanadium and
REEs. In addition, the Mill can recycle other uranium-bearing materials not derived from conventional ore, referred to as “alternate feed materials,” for the recovery of
uranium, alone or in combination with other metals. In this regard, the Company is currently evaluating a number of potential alternate feed materials for the recovery of
uranium. The White Mesa Mill is also currently receiving low-grade mineralized material from the cleanup of a conventional mine in northwest New Mexico and is
pursuing other opportunities to process mineralized materials from the clean-up of abandoned uranium mines on the Navajo Reservation and in the four corners area of
the United States.

The material projects are shown on the map above and are described in further detail below. Properties that the Company does not consider material are summarized at
the end of this Item 2.

Uranium and Vanadium Recovery History

The following tables show the mineralized material processed and pounds of uranium and vanadium recovered from the Company’s projects and facilities from January
1, 2016 to December 31, 2020:

(1)

Alternate Feed Materials

(2)

Project or Source

2020

2019

2018

2017

2016

Recovery History 

(1)

Tailings Solution Recycle & In-Circuit Material

(4)

Conventional Feed Materials

Nichols Ranch

(5)

Alta Mesa

Total Pounds of U O  Recovered (000)
3
Total Pounds of V O  Recovered (000)
2

8

5

Tons (000)
 Ave. % U O
8
Recovered Pounds U O  (000)

3

3

8

Recovered Pounds U O  (000)
Recovered Pounds V O  (000)

8

3

2

5

Tons (000)
Contained Grade % U O
8
Recovered Pounds U O  (000)

3

3

8

Recovered Pounds U O  (000)

3

8

Recovered Pounds (000)

(2)

(2)

(3)

NA
NA
144

(2)

(2)

NA
NA
---

(2)

(2)

(3)

NA
NA
561

47
67

---
---
---

6

---
197
67

---
1,807

--- 
 ---
 ---

70

---
70
1,807

216
---

--- 
 ---
 ---

140

---
917
--- 

(2)

NA
18.86%
(3)
1,004

(2)

NA
27.98%
(3)
172

308
---

---
---
---

259

---
1,571
--- 

77
---

45
0.5%
431

335

---
1,015
--- 

Notes:

(1) Mineralized material is shown as being processed and pounds recovered during the year in which the materials were processed at the White Mesa Mill or at the
Nichols Ranch Plant, which is not necessarily the year in which the materials were extracted from the project facilities.

50

(2) All alternate feed materials were processed at the White Mesa Mill. A number of different alternate feed materials were processed during the period 2016 –
2020. The table shows the average uranium grades and the total pounds recovered from all alternate feed materials processed at the Mill during each of the years in
that period. Because of the variability in uranium grades, pounds recovered is considered to be the relevant metric and tons fed is not considered to be relevant.
(3) The 144,000 pounds recovered in 2020 include nil pounds recovered for the accounts of third parties. The 561,000 pounds recovered in 2018 from alternate feed
materials include 424,000 pounds recovered for the accounts of third parties. The 1,004,000 pounds recovered in 2017 include 952,000 pounds recovered for the
accounts of third parties; and the 172,000 pounds recovered in 2016 include nil pounds recovered for the accounts of third parties.
(4) Pounds contained in tailings solutions containing previously unrecovered uranium and vanadium, together with in-circuit mineralized material from previous
conventional mine material processing, were recovered at the White Mesa Mill, though tons and grade are not available because they cannot be tied to any specific
source.
(5) Uranium recovery commenced at the Nichols Ranch Project on April 17, 2014. Because the Nichols Ranch Project uses ISR instead of conventional extraction
methods, grade and tons of mineralized material are inapplicable to the Nichols Ranch Project.

Mineral Extraction

The following table shows the extraction history from 2016 to December 31, 2020 from the mineral properties currently owned by the Company:

Project

(1)

2020

2019

2018

2017

2016

Nichols Ranch

Notes:

Pounds (000)

6

70

140

259

335

(1) All properties reported in this table were owned by the Company on December 31, 2020 and continue to be owned by the Company. Nichols Ranch was acquired
by the Company in June 2015 as part of the Uranerz acquisition. Properties sold or otherwise disposed of are not included in this table.

Summary of Mineral Reserves and Resources

Daniel Kapostasy, a Professional Geologist licensed in Wyoming (PG-6778) and in Utah (10110615-2250), employed as the Company’s Manager of Technical Services,
is responsible for the disclosure of scientific or technical information concerning mineral projects in this Annual Report.

The following tables show the Company’s estimate of Mineral Reserves and Mineral Resources as of December 31, 2020. NI 43-101 requires mineral companies to
disclose  Mineral  Reserves  and  Mineral  Resources  using  the  subcategories  of  Proven  Mineral  Reserves,  Probable  Mineral  Reserves,  Measured  Mineral  Resources,
Indicated Mineral Resources and Inferred Mineral Resources. The Company reports Mineral Reserves and Mineral Resources separately. Properties sold or otherwise
disposed  of,  or  committed  to  be  sold  or  otherwise  disposed  of,  during  2019  or  2020  are  not  included  in  the  table.  Except  as  stated  below,  the  Mineral  Reserve  and
Mineral Resource information shown below is as reported in the various technical reports prepared in accordance with NI 43-101 (the “Technical Reports”) by qualified
persons  employed  by  Peters  Geosciences,  BRS  Inc.,  SRK  Consulting  (U.S.)  Inc.,  and  Roscoe  Postle  Associates  Inc.  See  “Mineral Projects.”  The  table  below  also
reflects the Company’s adjustments to the resources as of December 31, 2020 at the properties where exploration and well installation drilling and/or extraction were in
progress in 2020 – notably, at the Nichols Ranch Project. Note that the name of the Canyon Mine was changed to “Pinyon Plain Mine” in 2020. As no material changes
have taken place at the Pinyon Plain as of the date of this Annual Report, the technical report has not been updated and still contains Canyon Mine in its title.

Mineral Reserve Estimates - Uranium

(1)(2)(3)(4)(5)(6)

Proven Mineral Reserves

Probable Mineral Reserves

Sheep Mountain - Congo Pit
Sheep Mountain - Underground
Total Mineral Reserves

3

Tons (000) Grade % eU O
8
---
---
---

---
---
---

Pounds eU O
8
3
(000)
---
---
---

Tons (000) Grade % eU O
8
3
0.115 %
0.132 %
0.123%

3,955 
3,498 
7,453

Pounds eU O
8
3
(000)
9,117 
9,248 
18,365 

51

Notes:

(1)          The  Mineral  Reserve  estimate  for  the  Sheep  Mountain  Project  is  based  on  a  technical  report  titled  “Sheep  Mountain  Uranium  Project,  Fremont  County,
Wyoming, USA, Updated Preliminary Feasibility Study, National Instrument 43-101 Technical Report, Amended and Restated” dated February 28, 2020, prepared
by Douglas L. Beahm, P.E., P.G., Principal Engineer of BRS Inc. in accordance with NI 43-101.
(2) The Mineral Reserve estimate in this table complies with the requirements of NI 43-101, and the classifications comply with CIM definition standards and do
not represent reserves under SEC Industry Guide 7.
(3)     Mineral Reserves are estimated at a uranium grade x thickness (G.T.) cut-off grade of 0.10 G.T. (2 ft. of 0.05% eU O ) for the Congo Pit and 0.45 G.T. (6 ft. of
0.075% eU O ) for Sheep Underground.
(4) Mineral Reserves are estimated using a long-term uranium price of $60 per pound U O .
8
(5) Numbers may not add due to rounding.
(6) The Mineral Reserves are fully included in the total Mineral Resources shown below.

8

3

3

8

3

Mineral Resource Estimates – Uranium

(1)(2)(3)(4)

Measured Mineral Resources

Indicated Mineral Resources

Inferred Mineral Resources

Tons
(000)

Grade %
eU O
8
3

Pounds
eU O  (000)
8

3

Tons
(000) Grade % eU O
8

3

Pounds
eU O
8
3
(000)

Nichols Ranch

(5)

(6)

Alta Mesa
Other Powder River Basin
Properties

(7)

ISR Subtotal

Pinyon Plain

(8)

Roca Honda

(9)

Sheep Mountain

(10)

Henry Mountains

(11)

La Sal

(12)

Daneros

Other Properties

(13)

Conventional Subtotal
Total Mineral Resources (eU O )
8

3

Notes:

280 

123

310

6

208

---

---

ISR Properties

0.140% 

0.151%

0.062%

784 

371

387

2,471 

1,512

1,198

1,548 
Conventional Properties

0.43%

0.48%

---

---

56

1,984

---

---

1,009 

0.18%

3,732 

---

240

---

0.16%

---

772

6,544 
8,092   

132

1,303

11,662 

2,410

132

20 

201

Tons
(000)

561 

6,964

Grade %
eU O
8
3

Pounds
eU O
8
3
(000)

0.099 %

1,112 

0.120%

16,794

0.111% 

5,501 

0.107%

3,246

0.130%

3,115

2,823 

0.106%

6,008 

11,862 

23,914 

0.90%

2,378

0.48%

12,580

0.12%

27,935 

0.27%

12,800 

0.14%

0.36 %

367 

142 

0.28%

1,122

57,324 
69,185   

18

1,198

---

1,610

185

7 

742 

0.38%

134

0.47 %

11,206

---

---

0.25%

8,080 

0.10%

0.37 %

362

52 

0.35%

5,248 

25,082 
48,996 

(1)    The Mineral Resource estimates in this table comply with the requirements of NI 43-101 and the classifications comply with CIM definition standards and do
not represent reserves under SEC Industry Guide 7. Mineral resources that are not reserves do not have demonstrated economic viability. See “Cautionary Note to
United States Investors Concerning Disclosure of Mineral Resources.”
(2)     Mineral Resources were estimated at various %eU O  or G.T. cut-off grades. Details regarding cut-off grade calculations for each project are given in the
project’s respective section below.
(3) Mineral Resources were estimated at various long-term uranium prices. The specific long-term uranium price for each project is given in the project’s respective
section below.
(4) Numbers may not add due to rounding.
(5) The numbers shown represent Energy Fuels share of the Nichols Ranch Project, which is less than 100% due to a portion that is held by the Arkose Mining
Venture. The total Nichols Ranch Project Mineral Resources (100%) are shown in the Nichols Ranch section of this report, and include 0.86 million, 6.2 million,
and 1.2 million pounds of measured mineral

3

8

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3

resources, indicated mineral resources, and inferred mineral resources, respectively. The Nichols Ranch Project is comprised of three properties: the Nichols Ranch
Wellfield, the Hank Property and the Jane Dough Property. A portion of the Jane Dough Property is held through the Arkose Mining Venture, in which the Company
has  an  81%  interest.  The  Mineral  Resources  shown  in  the  table  differ  from  those  in  the  2015  Nichols  Ranch  Technical  Report  due  to  adjustments  made  by  the
Company  by  subtracting  recovered  material  (1,073,156  pounds)  and  adding  additional  resources  discovered  by  drilling  during  well  field  installation  (162,500
pounds). Nichols Ranch ISR began producing on April 15, 2014. Approximately 200,000 pounds were produced that year. The total production from Nichols Ranch
is now 1,273,192 pounds eU O .
8
(6) Includes Alta Mesa and Mesteña Grande.
(7)     The other Powder River Basin ISR properties include: the North Rolling Pin Property, the West North Butte Property, the East North Butte property, the
Willow Creek property, and the East Buck, Little Butte, Sand Rock and South Doughstick properties in the Arkose Joint Venture. The Mineral Resources for the
Arkose properties are included in the table as 81% of the total, which is Energy Fuels share.
(8) The name of the Canyon Mine was changed to “Pinyon Plain Mine” in 2020.
(9)     The numbers do not include the historical resource estimate for the Adjacent Roca Honda Properties. See “The Roca Honda Project,” below.
(10) The Sheep Mountain Indicated Mineral Resource fully includes the Probable Mineral Reserves calculated in accordance with NI 43-101 of 18,365,000 pounds
of eU O  in 7,453,000 tons at a grade of 0.123%. Such mineral resources do not constitute reserves under SEC Industry Guide 7.
(11) The Henry Mountains Complex includes the Tony M, Southwest, Indian Bench and Copper Bench properties.
(12) The La Sal Project includes the Energy Queen, Redd Block, Beaver, and Pandora properties.
(13)     This includes all conventional Non-Material properties, including: Wate, EZ Project, Whirlwind, and the retained portion of Sage Plain.

8

3

Mineral Resource Estimate – Vanadium

(1)(2)(3)(4)(5)

Measured Mineral Resources

Indicated Mineral Resources

Inferred Mineral Resources

Tons (000)

Grade %
V O
5
2

Pounds
V O  (000)
5

2

Tons (000)

Grade %
V O
5
2

Pounds V O
5
2
(000)

Tons (000)

Grade %
V O
5
2

Pounds
V O  (000)
5

2

La Sal

(6)

1,009 

0.97%

19,596

Other Properties
Total Mineral Resources (V O )  

2

5

(7)

240

1.32%

6,350
25,946  

132

201

0.73%

0.94 %

1,930

3,797
5,727  

185

447

0.51%

0.74%

1,902

6,660
8,562

Notes:

(1) The Mineral Resource estimates in this table comply with the requirements of NI 43-101 and the classifications comply with CIM definition standards and do
not represent reserves under SEC Industry Guide 7. Mineral resources that are not reserves do not have demonstrated economic viability. See “Cautionary Note to
United States Investors Concerning Disclosure of Mineral Resources.”
(2) Mineral Resources were estimated at various %U O  or G.T. cut-off grades. Details regarding cut-off grade calculations for each project are given in the project’s
respective section below.
(3) Mineral Resources were estimated at various long-term uranium prices. The specific long-term uranium price for each project is given in the project’s respective
section below.
(4) Various vanadium to uranium ratios were used to calculate the vanadium grades and pounds given in the table. The specific ratio used for each project is given in
the project’s respective section below.
(5) Numbers may not add due to rounding.
(6) The La Sal Project includes the Energy Queen, Redd Block, Beaver, and Pandora properties.
(7) Other Properties includes Whirlwind and the retained portion of Sage Plain.

3

8

53

 
 
 
 
 
 
 
 
 
 
Mineral Resource Estimate – Copper

(1)(2)(3)(4)(5)(6)(7)

Measured Mineral Resources

Indicated Mineral Resources

Inferred Mineral Resources

Tons (000) Grade % Cu
9.29%

6

Pounds Cu
(000)
1,203

1,203  

Tons (000) Grade % Cu
5.70%

94

Pounds Cu
(000)
10,736

Tons (000)
5

Grade %
Cu
5.90%

Pounds Cu
(000)
570

10,736  

570

Pinyon Plain
Total Mineral Resources
(Cu)

Notes:

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101 and the classifications comply with CIM definition standards and do
not represent reserves under SEC Industry Guide 7. Mineral resources that are not reserves do not have demonstrated economic viability. See “Cautionary Note to
United States Investors Concerning Disclosure of Mineral Resources.”
(2) For the Main and Main-Lower zones of the Pinyon Plain Mine, a 0.36% uranium equivalent cut-off grade (% U O  Eq) was applied to account for both the
copper and uranium mineralization. In all other zones, only uranium was reported and a 0.29% U O  cut-off grade was applied. (The %U O  Eq grade term is not
the same as the eU O %  grade  term  with  indicates  probe  rather  than  assay  data  listed  elsewhere  in  this  report.  For  details  see  the  Canyon  Technical  Report  (as
8 
defined below; now the Pinyon Plain Project)).
(3) Mineral Resources are estimated using a long-term uranium price of $60 per pound and a Copper price of $3.50 per lb.
(4) A  copper  to  U O   conversion  factor  of  18.19  was  used  for  converting  copper  grades  to  equivalent  U O   grades  (U O   Eq)  for  cut-off  grade  evaluation  and
reporting.
(5) Numbers may not add due to rounding.
(6) For Pinyon Plain, Mineral Resource tonnages of uranium and copper cannot be added as they overlap in the Main and Main-Lower Zones.
(7) The name of the Canyon Mine was changed to “Pinyon Plain Mine” in 2020.

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54

 
 
 
 
 
 
 
 
 
 
 
The Nichols Ranch Project

Unless  stated  otherwise,  the  following  description  of  the  Nichols  Ranch  Project  is  derived  from  a  technical  report  titled  “Nichols  Ranch  Uranium  Project,  43-101
Technical Report, Preliminary Economic Assessment” dated February 28, 2015, prepared by Douglas L. Beahm, P.E., P.G. of BRS Inc. and Paul Goranson, P.E., former
Chief Operating Officer of the Company, in accordance with NI 43-101 (the “Nichols Ranch Technical Report”).  The  Nichols  Ranch  Technical  Report  includes  an
updated NI 43-101 mineral resource estimate and the results of a Preliminary Economic Assessment (“PEA”) for the uranium resources identified to date at the Nichols
Ranch Project. Each of the authors is a “qualified person” within the meaning of NI 43-101, and Mr. Beahm is “independent” of the Company within the meaning of NI
43-101. Because the independent author of the Nichols Ranch Technical Report assumed overall responsibility for all items of the technical report, the report is therefore
an independent technical report under NI 43-101. The Nichols Ranch Technical Report is available on SEDAR at www.sedar.com. The Nichols Ranch Project does not
have  known  “reserves”  and  is  therefore  considered  under  SEC  Industry  Guide  7  definitions  to  be  exploratory  in  nature,  despite  currently  ongoing  uranium  recovery
activities.

Property Description and Location

The Nichols Ranch Project is an ISR uranium recovery project, which the Company acquired in June 2015 through the acquisition of Uranerz. It is located in the Powder
River Basin of northeast Wyoming. The Nichols Ranch Project includes: (i) the Nichols Ranch Plant; (ii) the Nichols Ranch Wellfield; (iii) the Jane Dough Property; and
(iv) the Hank Project, which includes the planned Hank Satellite Plant and the Hank Property. The Nichols Ranch Project is an ISR project; it is not an underground or
open pit project.

A map of the Nichols Ranch Project, including the Nichols Ranch Plant, the Nichols Ranch Wellfield, the Jane Dough Property and the Hank Property is shown below:

55

The  Nichols  Ranch  Project  is  a  fully  permitted  and  licensed  ISR  facility  that  recovers  uranium  through  a  series  of  injection  and  recovery  wells.  Using  groundwater
fortified with oxygen and sodium bicarbonate, uranium is dissolved within a deposit. The groundwater is then collected in a series of recovery wells and pumped to the
Nichols Ranch Plant. The Nichols Ranch Plant creates a yellowcake slurry that is transported by truck to the White Mesa Mill where it is dried and packaged into drums
that are later shipped to a conversion facility.

The original plan for the Nichols Ranch Project included the construction of an ISR processing facility and a second uranium recovery and extraction facility at the Hank
Project. The Company’s current extraction plan for the Nichols Ranch Project is now divided into three separate areas, being (i) the Nichols Ranch Wellfield, (ii) the
Jane Dough Property, and (iii) the Hank Property. The Nichols Ranch Wellfield is, and the Jane Dough Property is expected to be, directly connected to the Nichols
Ranch Plant via pipeline. The Hank Project is expected to consist of a uranium extraction and recovery facility that will create a loaded resin that will be trucked to the
Nichols  Ranch  Plant  for  elution.  The  Nichols  Ranch  Wellfield  consists  of  two  production  areas:  Production  Area  #1  and  Production  Area  #2.  The  Nichols  Ranch
Wellfield also includes the two deep disposal wells that are permitted and constructed for the Nichols Ranch Project. The Jane Dough Property is adjacent to the Nichols
Ranch Wellfield to the south and contains certain properties that are 100% owned by Energy Fuels and other properties that are held in the Arkose Mining Venture, in
which the Company owns an 81% interest. The Jane Dough Property contains two fully licensed and permitted extraction areas. The Hank Project is 100% owned by
Energy Fuels and is located approximately six miles east of the Nichols Ranch Wellfield. The Hank Satellite Plant is fully licensed and permitted to be constructed and
operate as a satellite to the Nichols Ranch Plant, and the Hank Property contains two targeted extraction areas.

Construction of the Nichols Ranch Plant was substantially completed in 2013, and extraction commenced in the second quarter of 2014 after final NRC inspections were
completed. The Jane Dough Property described above has two fully licensed and permitted

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extraction areas. The Company completed construction of an elution and precipitation circuit at the Nichols Ranch Plant in early February 2016. Yellowcake slurry is
now transported from the Nichols Ranch Plant to the White Mesa Mill for drying and packaging. However, the Nichols Ranch Plant is currently licensed to allow for the
construction and operation of a drying and packaging circuit should conditions warrant.

The  Nichols  Ranch  Project  does  not  have  known  “reserves”  under  SEC  Industry  Guide  7  and  is  therefore  considered  under  SEC  Industry  Guide  7  definitions  to  be
“exploratory” in nature. During 2020, a total of approximately 6,000 pounds of U O  were recovered from the Nichols Ranch Project and nil pounds of mineralized
3
material were added through drilling.

8

Accessibility, Local Resources, Physiography and Infrastructure

The Nichols Ranch Project site is located approximately 50 road miles southwest of Gillette, Wyoming and 76 road miles northeast of Casper, Wyoming in portions of
Campbell and Johnson Counties, Wyoming in the Townships 41 to 45 North and Ranges 73 to 77 West. It is accessed from State Highway 50 from the east or State
Highway 387 from the south, and various internal gravel-surface county and private roads. The city of Casper is located along Interstate 25, approximately one hour by
air from either Denver, Colorado or Salt Lake City, Utah. The Nichols Ranch Project is accessible via two-wheel drive vehicle on existing county and/or private gravel
and dirt roads.

The Nichols Ranch Project is located within the Wyoming Basin physiographic province in the central portion of the Powder River Basin, within the Pumpkin Buttes
Mining District. The Pumpkin Buttes are a series of small buttes rising several hundred feet above the surrounding plains. Portions of the Powder River Basin properties
are located east, west and south of these buttes. The cap rocks on top of the buttes are erosional remnants of the Tertiary White River Formation that is believed to have
overlain the majority of the Powder River Basin. The volcanic tuffs in the White River Formation have been cited as a source of uranium in this basin.

The area in which the Powder River Basin properties is located is a low lying plain, and elevations range from approximately 4,390 feet (1,440 meters) in the northwest
to approximately 5,450 feet (1,790 meters) in the southeast. Historically and currently, the land is used for livestock and wildlife grazing. Vegetation is characteristically
sagebrush grassland with some pines on elevated terrain and some deciduous trees within drainages.

The  climate  is  semi-arid  and  receives  an  annual  precipitation  of  approximately  9.4  inches,  the  most  falling  in  the  form  of  late  autumnal  to  early  spring  snows.  The
summer months are usually hot, dry and clear except for infrequent heavy rains. Cold, wind and snow/blizzards can make winter exploration work in this area difficult
but  not  impossible.  The  weather  may  limit  the  time  periods  for  capital  construction  but  should  not  have  any  significant  adverse  impacts  on  the  operation  of  an  ISR
facility.

Infrastructure  at  the  site  of  the  Nichols  Ranch  Project  is  predominantly  related  to  local  oil,  gas,  and  coal  bed  methane  exploration  and  development.  Mineralized
locations could affect future siting of wellfields and processing facilities. Generally, the proximity of the Nichols Ranch Project to paved roads is beneficial with respect
to  transportation  of  equipment,  supplies,  personnel  and  product  to  and  from  the  property.  Power  transmission  lines  are  located  on  or  near  parts  of  the  property.  The
Company has secured power from the local electrical service provider to accommodate all operational needs. Water is available from wells developed at planned facility
locations,  and  water  for  ISR  operations  comes  from  the  operation  itself,  i.e.  the  extracted  groundwater.  Therefore,  the  basic  infrastructure  (power,  water  and
transportation) that is required to support an ISR mining operation is located within reasonable proximity to the Nichols Ranch Project.

Ownership

The  Company’s  property  interests  vary  widely,  and  include  unpatented  mining  claims,  private  and  state  leasehold  interests  and  surface  use  rights.  Some  agreements
renew annually, some renew automatically when mineral extraction has commenced, and some are agreements for fixed terms. For the property agreements that expire in
2021, the Company may negotiate new agreements for only those acres that are within permit boundaries or critical project areas. Leases outside of such desired project
areas  may  be  allowed  to  expire,  although  the  Company  may  seek  to  negotiate  new  agreements  for  those  dropped  properties  in  the  future  should  market  conditions
warrant. The Company does not expect that the expiry of any property interests in 2021 and beyond, nor the forfeiture of any unpatented mining claims in 2021, will
have a material effect on the Company’s ability to continue exploration and extraction activities on these properties.

Unpatented  lode  mining  claims  are  located  on  minerals  owned  by  the  federal  government  and  open  to  location,  with  the  surface  being  owned  by  either  the  federal
government or private individuals. In addition, the unpatented lode mining claims are recorded in the appropriate county and filed with the state office of the BLM. The
unpatented lode claims do not have an expiration date. However, affidavits must be filed annually with the BLM and respective county recorder’s offices in order to
maintain the claims’ validity. All of the unpatented lode mining claims have annual filing requirements ($165 per claim) with the BLM, to be paid on or

57

before September 1 of each year. Most of the above-mentioned unpatented lode mining claims are located on Stock Raising Homestead land where the United States
government has issued a patent for the surface to an individual and reserved the minerals to the United States government subject to the location rights by claimants as
set forth in the federal Mining Act of 1872.

Leasehold interests are subject to the various terms as set forth in the applicable leases. The state leases and leases on fee mineral lands usually have annual payments,
royalty obligations, and the terms of the leases vary, but for the most part can be extended by production (as defined in the leases). The fee surface and mineral leases
apply only to uranium and other fissionable minerals and typically have a 10-year term with the right to extend the leases with production (as defined in the leases).
Commingling of extraction from adjacent lands is allowable under the fee mineral leases.

Surface  rights  under  applicable  laws  allow  for  exploration  disturbance,  road  construction  and  facility  siting.  The  claimant  must  first  notify  the  surface  owner  of  its
intention  to  locate  unpatented  lode  mining  claims  on  the  owner’s  surface  and  then  reach  an  agreement  with  the  surface  owner  to  pay  for  damages  caused  by  the
claimant’s operations. If an agreement cannot be reached, the claimant may post a bond with the BLM to cover the amount of the damages caused by the claimant’s
operations.  Surface  use  agreements  were  negotiated  with  various  surface  owners  that  provide  the  Company  with  all  required  surface  access  for  the  Nichols  Ranch
Project. The surface use agreements typically provide for reimbursement to the surface owner of actual damages resulting from operations.

Nichols Ranch Plant – 100% Energy Fuels
The Nichols Ranch Plant is located on the Nichols Ranch Project property pursuant to the surface use agreements described below.

Nichols Ranch Wellfield – 100% Energy Fuels
The Nichols Ranch Project, which includes the Nichols Ranch Plant and the Nichols Ranch Wellfield mining permit area, consists of 36 unpatented lode mining claims,
two fee surface and mineral leases, and one surface use agreement encompassing approximately 920 acres. The Nichols Ranch Wellfield permit boundary encompasses
approximately 1,120 acres. There is a portion of the Nichols Ranch Wellfield that includes private (fee) mineral that is subject to a royalty payable to the fee mineral
owners under the fee leases. The royalty is a sliding scale of 6 to 8 percent, depending on the price of uranium. The primary term of the leases would have expired in
2017; however, they are held by production (as defined in the leases). The primary term of the surface use agreement would have expired in 2016, however the term has
been held by production.

Hank Property – 100% Energy Fuels
The Hank Project, for which the Company has received a license to construct and operate a satellite plant to the Nichols Ranch Plant (known as the Hank Satellite Plant),
consists of 66 unpatented lode mining claims and one surface use agreement encompassing approximately 1,393 acres. Two fee leases were allowed to expire in 2016, as
they were not deemed to be significant to the project. The Hank Project permit boundary encompasses approximately 2,250 acres.

Jane Dough Property (Jane Dough/Doughstick – 100% Energy Fuels; North Jane and S. Doughstick – 100% Arkose Mining Venture, held 81% by Energy Fuels)
In 2017, the Company received its license amendment from the NRC, which includes the Jane Dough Property in the Nichols Ranch Project permit area, and combines
the  Jane  Dough/Doughstick,  North  Jane  and  S.  Doughstick  properties  consisting  of  117  unpatented  lode  mining  claims,  16  mineral  leases,  and  three  surface  use
agreements encompassing approximately 3,121 acres. Operating interests in the Jane Dough Property includes Energy Fuels’ 100% owned property and 81% from the
two properties held by the Arkose Mining Venture. The Jane Dough Property permit amendment encompasses approximately 3,680 acres. The fee land in the project is
covered by mineral leases some of which have annual payments and some of which are five-year paid-up leases. The mineral leases have primary terms of ten years and
can  be  held  by  ongoing  uranium  extraction  (as  defined  in  the  leases).  Some  of  the  leases  expired  in  2019.  The  fee  surface  is  covered  by  three  separate  surface  use
agreements, which include damage payments paid on an annual basis. The mining leases have a variety of royalty payments based on a fixed rate, a two-tier system, or a
sliding scale system.

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One of the leases has a fixed royalty rate of 4% of the gross proceeds. Two of the leases have a two-tier royalty based on the price of U O  at the time of the sale, and
they are 6% for a U O  price less than $75 per pound, and 8% for a U O  price equal to or greater than $75 per pound. Five of the leases have a sliding scale royalty that
runs from a low of 2% at a U O  price of $25 per pound up to a high of 10% for a U O  price of equal to or greater than $100 per pound. Four leases have a sliding scale
3
royalty that runs from a low of 4% at a U O  price of $40 per pound up to a high of 10% for a U O  price of equal to or greater than $100 per pound. Four of the leases
have a sliding scale royalty that runs from a low of 4.5% at a U O  price of $49.99 up to a high of 10% for a U O  price of equal to or greater than $100 per pound.
There  are  twenty  (20)  unpatented  mining  claims  located  in  Section  32,  Township  43  North,  Range  76  West  that  have  an  overriding  royalty  interest  of  0.25%.  This
overriding royalty interest is based on production of uranium on said claims. Two of the surface use agreements have a two-tiered royalty based on the sales price of the
U O  received by

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Uranerz, and they are 1% for a sales price of less than $50 per pound; and 2% for a sales price of equal to or greater than $50 per pound.

Uranium Severance Tax
The Company is required to pay a standard uranium industry severance tax of approximately 4% of sales and an ad valorem tax (annual property tax based on assessed
values) to the State of Wyoming, in addition to various maintenance, land impact and access fees and other consideration to surface owners.

Permitting and Licensing

Energy  Fuels  has  received  all  regulatory  approvals  necessary  to  conduct  extraction  and  uranium  processing  activities  at  the  Nichols  Ranch  Plant  and  Nichols  Ranch
Wellfield.  In  December  2010,  Uranerz  received  its  Permit  to  Mine  for  the  Nichols  Ranch  Project  from  the  WDEQ-LQD.  In  July  2011,  Uranerz  received  a  Source
Material License from the NRC for the Nichols Ranch Plant and Nichols Ranch Wellfield, and construction of the Nichols Ranch Plant immediately began. Effective
September 30, 2018, the State of Wyoming became an Agreement State under the Atomic Energy Act (as amended) for the regulation of uranium mills and uranium ISR
facilities, and regulation of the Source Material License was transferred from the NRC to WDED-LQD.

Both  the  state  and  federal  agencies  analyzed  all  environmental  aspects  of  the  Nichols  Ranch  Project  including  reclamation  of  the  land  surface  following  extraction
operations and restoration of impacted ground water. Workplace safety and the safety of the public are also closely monitored by regulatory agencies. We have posted a
reclamation bond with the regulatory agencies in an amount of $6.8 million to cover the total estimated cost of reclamation by a third party as a requirement of the
licenses.

The  various  state  and  federal  permits  and  licenses  that  were  required  and  have  been  obtained  for  the  Nichols  Ranch  Project,  exclusive  of  the  expansion  to  the  Jane
Dough Property, are summarized below:

Primary Permits and Licenses for the Nichols Ranch Project (Nichols Ranch and Hank Units Only)

Permit, License, or Approval Name
Source Material License
Permit to Mine (UIC Permit)
Aquifer Exemption
Permit to Appropriate Groundwater
Wellfield Authorization
Class I UIC Deep Disposal Well Permits
WYPDES
Plan of Operations (Hank Unit only)
Air Quality Permit

Notes:    NRC - Nuclear Regulatory Commission
    EPA - Environmental Protection Agency

UIC - Underground Injection Control

Agency
NRC (2011); WDEQ-LQD (2018)
WDEQ-LQD
WDEQ-LQD; EPA
WSEO
WDEQ-LQD
WDEQ-WQD
WDEQ- WQD
BLM
WDEQ-AQD

    WDEQ-LQD - Wyoming Department of Environmental Quality Land Quality Division
    WDEQ-WQD - Wyoming Department of Environmental Quality Water Quality Division
    WDEQ-AQD - Wyoming Department of Environmental Quality Air Quality Division
    WSEO - State Engineer’s Office
    WYPDES - Wyoming Pollutant Discharge Elimination System

Status
Obtained
Obtained
Obtained
Obtained
Obtained
Obtained
Obtained
Obtained
Obtained

Under the licensed plan, the Nichols Ranch Plant has been built, and a satellite processing facility is licensed for the Hank Project. In 2017, the NRC approved a source
material  license  amendment  to  add  the  Jane  Dough  Property  to  the  existing  license  for  the  Nichols  Ranch  Project,  and  the  Wyoming  Department  of  Environmental
Quality approved an amendment to our Permit to Mine to incorporate the Jane Dough Property. The Jane Dough Property is now fully licensed and permitted as part of
the Nichols Ranch Project. The Jane Dough Property is adjacent to the Nichols Ranch Wellfield and is expected to share its infrastructure. We are now able to bring the
Jane Dough Property into extraction operations before the Hank Project. Due to its close proximity, extracted

59

    
solutions  from  the  Jane  Dough  Property  may  be  delivered  directly  to  our  Nichols  Ranch  Plant  by  pipeline,  thus  eliminating  the  need  for  a  larger  capital  outlay  to
construct a satellite plant as is planned for the Hank Project. The Jane Dough Property includes the Doughstick, South Doughstick and North Jane properties. Additional
wellfields may be added to the extraction operations plan as the Company continues to assess geological data.

Geology

The Nichols Ranch Project is located in the Powder River Basin. The mineralized trends within the Nichols Ranch Project are alteration-reduction trends hosted in the
Eocene age channel sands that lie at depths of approximately 300 to 1,100 feet from the surface. Roll front deposits of uranium bearing material are anticipated to occur
within these properties. An alteration-reduction trend is a natural chemical boundary trend line in a sandstone aquifer where reduced (non-oxidized) sand is in contact
with altered (oxidized) sand. Uranium mineralization may be found along the trend line.

The properties in the Nichols Ranch Project contain alteration-reduction trends hosted in Eocene age channel sands. Alteration-reduction trends in the Pumpkin Buttes
Mining District are typically composed of multiple, stacked roll front deposits that often contain associated uranium mineralization. A stacked roll front is a type of
uranium occurrence found in thick sandstone where a number of mineralization trends are stacked on top of each other. Uranium mineralization within and adjacent to
the Nichols Ranch Project are found in the Eocene Wasatch Formation (“Wasatch”). The Wasatch is a fluvial deposit composed of arkosic sandstones that are typically
25% or more feldspar grains and indicates a source rock where chemical weathering was not extreme, and the sediments have not been transported far. A fluvial deposit
is a deposit of uranium mineralization found in sandstones that originated from sediments laid down by streams and rivers. The arkosic sandstone is a type of sandstone
that  contains  a  high  percentage  of  feldspar  grains.  The  medium  grain  size  and  relatively  good  sorting  of  this  sediment  implies  water  transportation,  probably  in  a
meandering  river/stream  system.  The  Wasatch  Formation  is  interlaid  with  sandstones,  claystones,  siltstones,  carbonaceous  shale,  and  thin  coal  seams  that  overlie  the
Paleocene Fort Union Formation, another fluvial sedimentary unit.

History

The Nichols Ranch Project is located within the Pumpkin Buttes Mining District, which was the first commercial uranium extraction district in Wyoming. Uranium was
first discovered in the Pumpkin Buttes in 1951. Intermittent uranium extraction from about 55 small mines occurred through 1967 producing 36,737 tons of material
containing 208,143 pounds of uranium. This early mining activity focused on shallow oxidized deposits exploited by small open pit mines. The material was generally
transported  to  the  Atomic  Energy  Commission  (“AEC”)  buying  station  in  Edgemont,  South  Dakota.  Modern  mining  in  the  district  has  focused  on  deeper  reduced
deposits, including facilities operated by Cameco Corporation and Uranium One Inc.

The  properties  included  in  the  Nichols  Ranch  Project  were  originally  part  of  a  large  exploration  area  encompassing  Townships  33  through  50  North  of  Ranges  69
through 79 West, on the 6th principal meridian. In 1966, Mountain West Mines Inc. (“MWM,” subsequently known as Excalibur Industries) began a successful drilling
exploration program in a portion of this area. In 1967, MWM entered into an agreement with Cleveland-Cliffs Iron Company (“CCI”) for further exploration and an
option if suitable resources were found. CCI exercised its option in 1976 with plans to begin underground mining operations in the vicinity of North Butte. Changing
economic conditions and the introduction of ISR mining technology reportedly ended much of CCI’s interest in the area. By the late 1980’s, CCI began selling select
properties or allowing them to revert to the federal government.

Between 1968 and 1980, CCI drilled 117 holes and installed 3 water wells on the Nichols Ranch Project area. Texas Eastern Nuclear Inc. in 1985 completed limited
drilling and exploration on the property (approximately 28 borings) and in early 1990s Kerr McGee Corporation and Rio Algom Mining Corporation also completed
limited drilling in the area.

Mineralization

The targeted mineralized zones for the Nichols Ranch Wellfield in the A Sand unit are 300 to 700 feet below the surface and occur in two long narrow trends meeting at
the nose. The nose is in the northwest corner of the deposit where the two narrow trends meet to form the tip of the geochemical front. The Hank Project’s two targeted
mineralized zones in the F Sand unit range from 200 to 600 feet below the ground surface depending on the topography and changes in the formation’s elevation and
stratigraphic horizon. The targeted mineralization zone for the Jane Dough Property is the A Sand unit, the same as Nichols Ranch, at depths of 300 to 750 feet below
the surface.

Mineral Resource Estimates

BRS prepared an updated NI 43-101 compliant Mineral Resource estimate for the Nichols Ranch Project in the Nichols Ranch Technical Report. The updated Mineral
Resource estimate is effective as of January 1, 2015 and is summarized in the table below. Mineral Resources were estimated using the GT Contour method. The primary
data used in evaluation are equivalent uranium

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values as quantified by downhole geophysical logging reported as %e U O . Radiometric equilibrium was evaluated and a disequilibrium factor (“DEF”) of 1 was used.
The minimum uranium grade included in the estimate was 0.02% eU O . A minimum grade of 0.02% U O  and GT (grade x thickness) of 0.20 were used in the resource
calculations. Mineral resources are reported at a cutoff of 0.20 GT, which is the cutoff applied at the Nichols Ranch Project. The table below provides a summary of
Mineral Resources by classification following CIM guidelines. There are no Mineral Reserves on the property at this time. BRS noted that it is not aware of any known
environmental, permitting, legal, title, taxation, socioeconomic, marketing, political, or other relevant factors that could materially affect the current resource estimate.

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Classification
Nichols Ranch Measured Resources (M)

Nichols Ranch Indicated Resources (I)
Nichols Ranch Total (M & I)

Nichols Ranch Inferred Resources
Nichols Ranch Inferred Total

Notes:

Nichols Ranch Remaining Mineral Resources – Uranium

(1)(2)(3)(4)(5)(6)

Property
Nichols Ranch

Nichols Ranch

Hank

Jane Dough

Nichols Ranch

Hank

Jane Dough

Tons (000)
280 

Grade %
eU O
8
3
0.140%

Pounds eU O
8
3
(000)
784 

Energy Fuels Pounds
(6)

(000)

784 

428

450

            1,892
3,050 
 ---

423

170
593

0.126%

               1,079

                1,079

0.095%

0.112%
0.115%
---

0.095

855

855

               4,237
6,955 
 ---

                3,567
6,285 
 ---

803

803

0.112

381
0.100%                1,184

309
                1,112

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101 and the classifications comply with CIM definition standards and do
not represent “reserves” under SEC Industry Guide 7. Mineral resources that are not “reserves” do not have demonstrated economic viability. See “Cautionary Note
to United States Investors Concerning Disclosure of Mineral Resources.”
(2) Remaining Mineral Resource includes reduction for production of 1,073,156 pounds from December 31, 2014 through December 31, 2020.
(3) Nichols Ranch ISR began producing on April 15, 2014. Approximately 200,000 pounds were produced that year. The total production from Nichols Ranch is
now 1,273,192 pounds eU O .
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(4) Mineral Resources are estimated at a uranium grade x thickness (G.T.) cut-off grade of 0.20 G.T. (minimum 0.02% eU O ).
(5) Mineral Resources are estimated using a long-term uranium price of $65 per pound.
(6) Numbers may not add due to rounding.
(7) “Energy Fuels Pounds” represent 100% of Nichols Ranch and Hank, and 81% of the Company's share of the portion of Jane Dough held by the Arkose Mining
Venture.

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Information shown in the table above differs from the disclosure requirements of the SEC. See “Cautionary Note to United States Investors Concerning Disclosure of
Mineral Resources.”

Activities Subsequent to Nichols Ranch Technical Report

Subsequent to the completion of the Nichols Ranch Technical Report, the Company has continued to operate and advance the Nichols Ranch Project, as described below.
The  information  contained  in  this  subsection  entitled  “Activities  Subsequent  to  Nichols  Ranch  Technical  Report”  was  prepared  by  the  Company  and  has  not  been
reviewed or confirmed by the authors of the Nichols Ranch Technical Report.

Wellfield Development and Exploration Completed by Energy Fuels

Prior to its acquisition by Energy Fuels in June 2015, Uranerz drilled 257 exploration holes, including three core holes and three water wells at the Nichols Ranch Project
during 2006 and 2007 and 25 exploration holes and seven wells in 2009. In addition,

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Uranerz drilled 61 exploratory holes and seven wells within the Hank Property during 2006 and 2007 and eight additional wells in 2009. There has been no new drilling
activity at the Hank Project since 2009. Uranerz drilled 691 exploration holes and 29 wells for baseline monitoring at the Jane Dough Property. There has been no new
drilling at the Jane Dough Property since 2010.

Uranerz  drilled  a  total  of  78  rotary  drill  holes  on  the  Hank  Property,  Nichols  Ranch  Wellfield,  and  Jane  Dough  Property  during  2006,  with  46  holes  demonstrating
uranium mineralization. During 2006, environmental permitting activities also continued at the Hank Property and Nichols Ranch Wellfields with the completion of a
total of five hydrogeologic test wells, and the drilling of six core holes. The core was submitted for laboratory testing to support permitting requirements as well as to
define resource disequilibrium attributes.

From  February  19  to  December  20,  2007,  Uranerz  drilled  a  total  of  486  uranium  trend  delineation  holes  and  eight  hydrologic  sampling  wells  on  the  Nichols  Ranch
Project, utilizing as many as three drill rigs and one electric log probing unit. This represents a total of approximately 300,000 feet of drilling with an average depth of
617 feet per hole. A total of 214 delineation holes were drilled on Nichols Ranch in 2007. In the final months of the 2007 drilling program, exploration efforts focused
on the Hank Property and Nichols Ranch Wellfield to facilitate sub-surface geologic mapping with cross sections and to refine previous geologic models delineating
known trends of uranium mineralization.

During 2008, no new exploration work was undertaken at the Nichols Ranch Wellfield.

During  2009,  51  delineation  holes  were  drilled  at  the  Nichols  Ranch  Wellfield,  including  the  Doughstick  and  North  Nichols  Ranch  properties.  The  purpose  of  this
drilling was primarily to prepare for the installation of baseline monitor wells for the planned Nichols Ranch Plant. Additional drilling was carried out on the Doughstick
properties.

During 2011, 38 delineation holes were drilled in 2011 on the Nichols Ranch Wellfield. The purpose of this drilling was for final delineation drilling prior to beginning
the monitor well and extraction well installation in Production Area #1 of the Nichols Ranch Wellfield.

During 2012, Uranerz engaged in drilling exploration efforts and wellfield installation at Production Area #1 at the Nichols Ranch Wellfield. At Production Area #1, 263
extraction wells were cased and cemented. The extraction wells were connected to header houses with buried feeder lines. It was planned that initial extraction should
begin with four header houses. Three header houses were set on their foundations in 2012 and connected to individual extraction wells.

The Uranerz 2013 and 2014 drilling programs at the Nichols Ranch Wellfield were restricted to adding extraction and monitor wells. No new exploration drilling was
conducted.

During 2015, Uranerz engaged in drilling delineation efforts and wellfield installation at Production Area #1 of the Nichols Ranch Wellfield, where 283 extraction wells
were cased and cemented. At Production Area #2 of the Nichols Ranch Wellfield, 51 monitor wells were cased and cemented. The extraction wells were connected to
header houses with buried feeder lines. Initial extraction at the Nichols Ranch Wellfield began with four header houses. In 2015, two additional header houses (#5 and
#6) were set on their foundations and connected to the individual extraction wells.

In 2016, the Company completed drilling 12 delineation holes and drilling and casing of 86 extraction wells in Header Houses #7 and #8 in Production Area #1. Header
House #7 was turned on in March of 2016 and Header House #8 was turned on in June of 2016. In Production Area #2, 133 extraction and injection wells were drilled
and cased.

Header House #9 was completed and turned on in March of 2017. No drilling or other development activities were performed since 2017.

Current Status of Wellfields

All the currently planned and permitted wellfields are in Production Areas #1 and #2 of the Nichols Ranch Wellfield. The Nichols Ranch Wellfield is expected to have a
total of 13 header-houses, with Production Area #1 comprising header-houses 1 through 8, and Production Area #2 comprising header-houses 9 through 13. Each of the
two planned Nichols Ranch Wellfield Production Areas will include a number of injection wells, recovery wells, monitoring wells, header houses and associated piping
and power supply. Header houses will be located within the Production Areas and will distribute recovered fluids from recovery wells to trunk lines, and injection fluids
from the processing facility through the trunk lines to injection wells. See the map below illustrating Production Areas #1 and #2, and the plant.

62

The first five header houses and their respective wellfields in Production Area #1 at the Nichols Ranch Wellfield were installed and extracting uranium at the time we
acquired Uranerz in June 2015. Header house #6 was turned on in November 2015. The Company placed the 7th and 8th header-houses on-line in March and July 2016,
respectively, thereby completing development of Production Area #1. In February 2017 we completed construction on our 9th header-house, marking the beginning of
development in Production Area #2. Uranium recovery operations from Production Area #2 commenced in March of 2017. Nichols Ranch is

63

currently on standby and is engaged in reduced uranium recovery activities in Production Area #1 and Production Area #2. In order for Nichols Ranch to engage in
future uranium production, the Company will need to incur capital expenditures to develop additional wellfields.

Nichols Ranch Plant

In 2014, construction of the Nichols Ranch Plant was completed. The Nichols Ranch Plant is licensed to produce up to two million pounds of uranium per year through
three major processing solution circuits: (i) a recovery and extraction circuit; (ii) an elution circuit; and (iii) a yellowcake production circuit. The Nichols Ranch Plant is
currently constructed and operated with the recovery and extraction circuit and the elution circuit installed. We retain the ability to construct and operate a yellowcake
drying and packaging circuit at the Nichols Ranch Plant at a later date if desired.

The  Nichols  Ranch  Plant  is  currently  on  standby,  but  is  still  processing  uranium-bearing  wellfield  solutions  from  Production  Areas  #1  and  #2  of  the  Nichols  Ranch
Wellfield. Yellowcake slurry, produced at the Nichols Ranch Plant, is shipped by truck from the Nichols Ranch Project to the White Mesa Mill where it is dried and
packaged in drums as uranium concentrate product. Prior to the completion of the elution circuit in February 2016, loaded resin was transported by truck to a third-party
facility for elution, drying and packaging, under a toll processing arrangement.

In August 2020, deep disposal well #1 (NICH-DW-1) was placed back into operation after a successful work-over.

The Nichols Ranch Plant was acquired by the Company on June 18, 2015 through the acquisition of Uranerz. As of December 31, 2020, the total cost attributable to the
Nichols Ranch Plant on the Company’s financial statements was $29.21 million.

The Company’s Planned Work

Nichols Ranch is currently on standby, with its existing wellfields having been depleted as of the end of the first quarter of 2020. In order for Nichols Ranch to engage in
future uranium production, the Company will need to incur capital expenditures to develop additional wellfields. A decision to commence development will be made if
the Company decides to take action in response to the proposed establishment of a U.S. Uranium Reserve or uranium prices otherwise improve to a point where the
economic feasibility of the Nichols Ranch Project is realized.

As a result of the Company’s WDEQ license and permit amendment approvals, it is now possible to expand extraction operations to the Jane Dough Property before
expanding to the Hank Project.

The Hank Project, including the permitted but not constructed Hank Satellite Plant and planned Hank wellfield, is currently licensed as a satellite uranium extraction and
recovery facility, with loaded resin from the satellite facility, when constructed, expected to be transported by truck to the Nichols Ranch Plant for elution. Construction
activities at the Hank Project will not commence until market conditions warrant. In the future, we will consider whether to amend our current license for the Hank
Project to include a pipeline to our Nichols Ranch Plant, which would replace or eliminate the currently permitted satellite ion exchange recovery facility. If market
conditions warrant construction activities at the Hank Project, our extraction plan for the Hank Property will likewise target two planned extraction areas. Should market
conditions warrant, the Jane Dough and Hank Properties would be expected to follow a similar construction, extraction, and restoration schedule as outlined above for
the Nichols Ranch Wellfield extraction areas.

64

The Alta Mesa Project

Unless  stated  otherwise,  the  following  description  of  the  Alta  Mesa  Project  is  derived  from  a  technical  report  titled,  “Alta  Mesa  Uranium  Project,  Alta  Mesa  and
Mesteña Grande Mineral Resources and Exploration Target, Technical Report National Instrument 43-101” dated July 19, 2016, prepared by Mr. Douglas Beahm, P.E.,
P.G. of BRS Inc. in accordance with NI 43-101 (the “Alta Mesa Technical Report”). The author is a “qualified person” within the meaning of NI 43-101, and because
the sole author is “independent” of the Company within the meaning of NI 43-101 the report is therefore considered an independent technical report under NI 43-101.
The Alta Mesa Technical Report is available on SEDAR at www.sedar.com. The Alta Mesa Project does not have any known “reserves” and is therefore considered
under SEC Industry Guide 7 definitions to be exploratory in nature, despite its history of uranium recovery activities. No current preliminary economic assessment, pre-
feasibility study or feasibility study has been completed.

65

Property Description and Location

The  Alta  Mesa  Project  is  a  fully-licensed  ISR  uranium  recovery  facility  that  the  Company  acquired  in  June  2016  through  the  acquisition  of  EFR  Alta  Mesa  LLC
(previously named Mesteña Uranium LLC). It is located in South Texas and is currently on standby. The Alta Mesa Project is not an underground or open pit project.

The Alta Mesa central processing facility and mine office is located at 755 CR 315, Encino, Texas 78353, in Brooks County, Texas, at approximately 26° 54’ 08” North
Longitude and 98° 18’ 54” West Latitude. The site is located approximately 11 miles west of the intersection of US 281 and Ranch Road 755, which is 22 miles south of
Falfurrias, Texas.

The Project is located within a portion of the private land holdings of the Jones Ranch, founded in 1897. The ranch comprises approximately 380,000 acres. The ranch
holdings include surface and mineral rights including oil and gas and other minerals including uranium. Active uses of the lands in addition to uranium exploration and
production activities include agricultural use (cattle), oil and gas development, and private hunting.

The Project consists of Uranium Mining Leases for uranium ISR mining (4,598 acres) and Mineral Options (195,501 acres) comprising some 200,099 total acres. The
Project is defined as constituting two distinct project areas with sufficient drilling to define resources. These two areas are subdivided, as listed below and illustrated on
the map on the following page:

•

The Alta Mesa project area, Brooks County, Texas, comprising 16,010 acres, including,

◦
◦
◦

The Alta Mesa mine area and central processing facility
South Alta Mesa
Indigo Snake

•

The Mesteña Grande project area, Jim Hogg County, Texas, comprising 47,088 acres, including,

◦ Mesteña Grande Goliad
◦ Mesteña Grande North
◦ Mesteña Grande Central
◦ Mesteña Grande Alta Vista
◦

El Sordo

The remaining 137,002 acres lack sufficient exploration drilling to define any resources at this time.

Accessibility, Local Resources, Physiography and Infrastructure

The Project is located primarily in Brooks and Jim Hogg counties, Texas, with the central processing facility in Brooks County. Brooks County is generally rural and
according to the 2010 United States Census, there were 7,223 people living in the county. The population density was 8 people per square mile. Most of the workers for
the  operation  are  from  the  local  area  and  nearby  communities  such  as  Kingsville,  Texas  approximately  40  miles  from  the  site.  Some  staff  members  commute  from
Corpus Christi, Texas approximately 90 miles from the site.

The Project is located in the coastal plain of the Gulf of Mexico. Topography of the lower Gulf Coast is relatively flat, whereas the upper Gulf Coast, including most of
the current and past mining operations of the South Texas Uranium Province, generally has low relief, rolling plains, except where it is locally dissected by rivers and
streams. Elevations range from sea level to about 800 ft. in the southwest. Three major rivers from south to north are: the Nueces River, which flows into Corpus Christi
Bay, and the San Antonio and Guadalupe Rivers, which flow into San Antonio Bay southeast of the city of Victoria.

The Project is accessible year-round. The site is located approximately 11 miles west of the intersection of US Highway 281 (paved) and Ranch Road 755 (paved), 22
miles south of Falfurrias, Texas. Commercial airlines serve San Antonio, Corpus Christi and Harligen. Many of the local communities have small airfields and there are
numerous private airfields in the region.

o

In general, the climate is warm and dry, with hot summers and relatively mild winters. However, the region is strongly influenced by its proximity to the Gulf of Mexico
and, as a result, has a much more marine-type climate than the rest of Texas, which is more typically continental. Monthly mean temperatures in the region range from
55 F in January to 96 F in August. The area rarely experiences freezing conditions and, as a result, the majority of the processing facility and infrastructure is located
outdoors. Wellfield piping and distribution lines do not require burial for frost protection. Annual precipitation ranges from 20 to 35 inches regionally. Primary risk for
severe weather is related to heavy thunderstorms and the effects of hurricanes along the Gulf Coast.

o

66

Local infrastructure includes electricity service, which is adequate for mine and mineral processing activities. The Alta Mesa facility also has telephone and internet
service in the form of a T-1 fiber optics line. The plant has an automated control and monitoring system, which allows remote monitoring of the facility, and includes fail
safe systems, which can shut down portions of the system in the event of an upset condition. The facility is fully secured with on-site and remote monitoring. Water
supply  for  the  Project  is  from  established  and  permitted  local  wells.  Liquid  waste  from  the  processing  facility  is  disposed  of  via  deep  well  injection  through  two
permitted Class I UIC disposal wells. Solid waste from the processing facilities is disposed of off-site at licensed disposal facilities. No tailings or other related waste
disposal facilities are needed.

The Project is located on an operating cattle ranch. In addition, there is significant local oil and gas development and production. The Alta Mesa area was first developed
as an oilfield in the 1930s with production ongoing, primarily for natural gas. Other land uses include farming and recreational uses, such as hunting.

The area is regionally classified as a coastal sand plain. Brooks County comprises 942 square miles of brushy mesquite land. The level to undulating soils are poorly
drained, dark and loamy or sandy; isolated dunes are found. In the northeast corner of the county the soils are light-colored and loamy at the surface and clayey beneath.

The mineral leases and options described below include provisions for reasonable use of the land surface for the purposes of ISR mining and mineral processing. Alta
Mesa is a fully licensed, operable facility with sufficient sources of power, water, and waste disposal facilities for operations and aquifer restoration. While the current
staff level has been reduced, sufficient local personnel are available for mine operations.

Ownership

Mineral ownership in Texas is a private estate. Private title to all land in Texas emanates from a grant by the sovereign of the soil (successively, Spain, Mexico, the
Republic of Texas, and the state of Texas). By a provision of the Texas Constitution the state released to the owner of the soil all mines and mineral substances therein.
Under the Relinquishment Act of 1919, as subsequently amended, the surface owner is made the agent of the state for the leasing of such lands, and both the surface
owner and the state receive a fractional interest in the proceeds of the leasing and production of minerals.

The Project consists of a private Uranium Solution Mining Lease (4,598 acres) and Options (195,501 acres) for uranium comprising some 200,100 total acres consisting
of acreage associated with currently approved mining permits issued by the Texas Commission on Environmental Quality and 9 prospect areas.

The Uranium Solution Mining Lease, originally dated June 1, 2004, covers approximately 4,575 acres out of the “La Mesteñas” Ysidro Garcia Survey, A-218, Brooks
County, Texas and “Las Mesteñas Y Gonzalena” Rafael Garcia Salinas Survey, A-480, Brooks County, Texas (description corrected in a later amendment). This original
Uranium Solution Mining Lease has been superseded by the Amended and Restated Uranium Solution Mining Lease dated June 16, 2016, as part of the share purchase
agreement  between  the  Company  and  the  various  former  holders  of  the  Alta  Mesa  Project.  The  Lease  now  covers  uranium,  thorium,  vanadium,  molybdenum,  other
fissionable minerals, and associated minerals and materials under 4,597.67 acres. The term of the amended lease is fifteen (15) years commencing on June 16, 2016 or so
long as the lessee is continuously engaged in any mining, development, production, processing, treating, restoration or reclamation operations on the leased premises.
The  amended  lease  can  be  extended  by  the  Lessee  for  an  additional  15  years  upon  payment  of  a  stipulated  cash  payment.  The  lease  includes  provisions  for  royalty
payments  on  the  net  proceeds  (less  allowable  deductions)  received  by  the  Lessee.  The  royalty  payment  is  7.5%  of  Market  Value  of  Product  sold  at  a  uranium  price
greater than $95.00 per pound, 6.25% of Market Value of Product sold at a uranium price greater than $65.00 and up to and including $95.00 per pound, and 3.125% of
the Market Value of Product sold at a uranium price of $65.00 or less per pound.

The Uranium Testing Permit and Lease Option Agreement, originally dated August 1, 2006, covers all of the land containing mineral potential as identified through
exploration efforts and covers uranium, thorium, vanadium, molybdenum, and all other fissionable materials, compounds, solutions, mixtures, and source materials, has
been superseded by the Amended and Restated Uranium Testing and Lease Option Agreement dated June 16, 2016, as part of the share purchase agreement between the
Company and the various holders of the Alta Mesa Project. It now covers some 195,501.03 acres. The term of the amended lease and option agreement is for eight years
commencing June 16, 2016. The amended lease and option agreement can be extended by the grantee for an additional seven years. Certain payments by the Grantee to
the  Grantor  are  required  prior  to  year  three  of  the  initial  eight-year  lease.  The  amended  Lease  Option  Agreement  provides  for  designating  acreage  to  be  leased  for
production  by  making  certain  payments  to  the  Grantor  (cash  or  stock).  If  acreage  designation  occurs  within  the  first  three  years  of  the  initial  eight-year  lease,  the
payments will be deducted from the certain payments required by year three in the lease option agreement. The Grantor then has sixty business days to execute and
return the lease.

67

Amended surface use agreements have been entered in to with all surface owners on the various prospect areas as part of the Membership Interest purchase agreement
between the Company and the various former holders of the Alta Mesa Project. These amended agreements, unchanged from those originally entered in to on June 1,
2004,  provide,  among  other  things,  for  stipulated  damages  to  be  paid  for  certain  activities  related  to  the  exploration  and  production  of  Uranium.  Specifically,  the
agreements call for Consumer Price Index adjusted payments for the following disturbances: exploratory test holes, development test holes, monitor wells, new roads,
and related surface disturbances. The lease also outlines an annual payment schedule for land taken out of agricultural use around the area of a deep disposal well, land
otherwise taken out of agricultural use, and pipelines constructed outside of the production area.

Surface rights are expressly stated in the lease and in general provide the lessee with the right to ingress and egress, and the right to use so much of the surface and
subsurface of the leased premises as reasonably necessary for ISR mining. Open pit and/or strip mining is prohibited by the lease.

Ad valorem tax rates per $100 of taxable value applicable to tangible property for 2016 were as follows:

Brooks County 0.743829
Brooks County Rd and Bridge 0.150000
Brooks County ISD 1.572555
Brooks County FM FC 0.098837
Brush Country Groundwater      0.026020

[See map below]

68

69

The Alta Mesa Project area is fully permitted for ISR mining and recovery of uranium. The table below summarizes the current permits held by EFR Alta Mesa. Similar
permits would be required for the Mesteña Grande project area depending upon the nature of operations and their integration with the Alta Mesa facility.

Primary Permits and Licenses for the Alta Mesa Project

Permitting and Licensing

Permit, License or Approval Name

Radioactive Material License
Class III UIC Mine Area Permit
Aquifer Exemption
Production Area Authorization
Class I UIC Deep Disposal Well Permits

Notes:

TCEQ - Texas Commission on Environmental Quality
UIC - Underground Injection Control

Agency
TCEQ
TCEQ
TCEQ
TCEQ
TCEQ

Status
Obtained
Obtained
Obtained
Obtained
Obtained

The ISR processing facility at Alta Mesa has an operating capacity of 1.5 million pounds of uranium per year. Primary regulatory authority resides with the State of
Texas.  Financial  assurance  instruments  are  held  by  the  state  for  completed  wells,  ISR  mining,  and  uranium  processing  to  ensure  reclamation  and  restoration  of  the
affected lands and aquifers in accordance with state regulations and permit requirements.

History

Alta Mesa was first discovered in the mid-1970s by Chevron Resources as a result of researching oil and gas logs for natural gamma geophysical signatures. Chevron
controlled  the  Alta  Mesa  portion  of  the  project  through  June  of  1985  when  they  returned  the  mineral  lease  due  to  Chevron  exiting  the  uranium  business.  Chevron
reportedly drilled a total of 360 holes inclusive of exploration drilling, coring, and well completion during a four-year period from 1981 through 1984. In July of 1988
Total Minerals Incorporated (“Total”) executed a lease agreement for the Alta Mesa portion of the project. Total also engaged Uranium Resources Incorporated (“URI”)
to complete a feasibility study for the project. The Total mineral lease was terminated as a result of the French Government requiring Total to sell all their uranium assets
to Cogema.

Subsequently, the Project was evaluated by Cogema in 1994 and later by URI. URI held the mineral lease and obtained the Radioactive Material License during the
period of 1996 through 1998. EFR Alta Mesa (previously named Mesteña Uranium LLC) was formed in 1999 and continued permitting activities in April of 2000 and
completed licensing in 2003. Plant construction at Alta Mesa began in 2004 with initial production in the 4th quarter of 2005. The Project produced approximately 4.6
million pounds of uranium oxide between 2005 and 2013 via ISR mining. The facility was in production from 2005 until primary production ceased in February 2013.
The Project operated in a groundwater clean-up mode until February 2015; therefore, any uranium mined since 2013 remains as in-circuit inventory.

The Alta Mesa Project is located within the Texas Gulf Coast along a belt of Tertiary and Quaternary sedimentary formations. The Project is located within the South
Texas Uranium Province, which is known to contain more than 100 uranium deposits that were developed in the second half of the 20th century.

Geology

Regionally, uranium deposits are hosted by four formations:

• Miocene/Pliocene Goliad Formation, consisting of fluvial deposits, mostly unconsolidated sands.
• Miocene Oakville Formation, consisting of fluvial deposits (sands, some clay).
• Oligocene/Miocene Catahoula Formation, consisting of fluvial deposits, mostly sands, clay, and clastic volcanic rich sediments.
•

The Jackson Group consisting of fluvial deposits sands, silt, clay, and lignite.

70

At the Alta Mesa Project, in order of importance, uranium is hosted by the Goliad, Oakville, and Catahoula formations.

South Texas uranium deposits are sandstone roll-front uranium deposits. The key components in the formation of roll-front type mineralization include:

• A permeable host formation:

◦

Sandstone units of the Goliad, Oakville, and Catahoula formations.

• A source of soluble uranium:

◦ Volcanic ash-fall tuffs coincidental with Catahoula deposition containing elevated concentration of uranium is the probable source of uranium deposits

for the South Texas Uranium Province.
• Oxidizing ground waters to leach and transport the uranium:

◦ Ground waters regionally tend to be oxidizing and slightly alkaline.

• Adequate reductant within the host formation:

◦

Conditions resulting from periodic H2S gas migrating along faults and subsequent iron sulfide (pyrite) precipitation created local reducing conditions.

•

Time sufficient to concentrate the uranium at the oxidation/reduction interface:

◦

◦

Uranium precipitates from solution at the oxidation/reduction boundary (REDOX) as uraninite which is dominant (UO , uranium oxide) or coffinite
(USiO , uranium silicate).
The geohydrologic regime of the region has been stable over millions of years with ground water movement controlled primarily by high-permeability
channels within the predominantly sandstone formations of the Tertiary.

2

4

The structural map of the Gulf Coast area is dominated by an abundance of growth faults that trend with, or are slightly oblique to, stratigraphic strike, which is roughly
parallel to the Gulf of Mexico. In addition, local structural features such as salt domes influence the distribution and deposition of uranium mineralization potentially
through various mechanisms including effects on ground water flow and the introduction of additional reductant via the migration of H S gas along the faulting related to
the salt dome intrusion. This mechanism is thought to be of importance at Alta Mesa.

2

Mineralization

The Alta Mesa Project is located in the South Texas Uranium Province. Mineralization within the South Texas Uranium Province is interpreted to be dominantly roll-
front  type  mineralization  and  primarily  of  epigenetic  origin.  Roll-fronts  are  formed  along  an  interface  between  oxidizing  ground  water  solutions,  which  encounter
reducing  conditions  within  the  host  sandstone  unit.  This  boundary  between  oxidizing  and  reducing  conditions  is  often  referred  to  as  the  REDOX  interface  or  front.
Mineralization tends to be very continuous.

Within the Alta Mesa portion of the Project, Quaternary formations are exposed at the surface. These are conformably underlain by the Goliad Formation, the primary
uranium host. Alta Mesa ISR mine units have exploited uranium mineralization in the Goliad C sands within wellfields PAA-1, PAA-2, PAA-3, PAA-4, and PAA-6. The
B sand was targeted in wellfield PAA-5. Mineral resources have been estimated for the A, B, C, and D sands. Exploration targets in the South Alta Mesa area lie within
successively deeper D, E, F, G, and H sands of the Goliad.

Within  the  Mesteña  Grande  portion  of  the  project,  mineralization  is  also  present  in  the  Goliad  Formation  but  is  dominantly  found  in  the  Oakville  Formation.  In  the
western portion of Mesteña Grande mineralization is found in the Catahoula Formation. Mineral resources have been estimated for all areas within the Mesteña Grande
portion of the project.

Present Condition of the Property and Work Completed to Date

The  Alta  Mesa  Project  produced  approximately  4.6  million  pounds  of  uranium  oxide  between  2005  and  2013  via  In  Situ  Recovery  mining.  The  facility  was  in
production  from  2005  until  primary  production  ceased  in  February  2013.  The  Project  operated  in  a  groundwater  clean-up  mode  until  February  2015;  therefore,  any
uranium mined since 2013 remains as in-circuit inventory. The first wellfield (PAA-1) has undergone restoration, and the groundwater has been released by the State of
Texas. In 2018, all of the cased wells associated with PAA-1 were plugged as per permit requirements. All other wellfields are being maintained by a small bleed (less
than 100 gpm) for permit compliance. The bleed solutions are disposed of in the deep disposal wells.

Drill data is available for a total of 10,744 drill holes of which approximately 3,000 are within existing wellfields. The primary assay data for the Project is downhole
geophysical log data. EFR Alta Mesa relied entirely on prompt-fission-neutron (“PFN”) logging for uranium grade assay and used natural gamma logging to screen
intervals for PFN logging. Of the 10,744 drill holes in the Alta Mesa database, PFN logging was not available for only 7.2% of the drill holes. For the Mesteña Grande
portion of the Project, all 460 drill holes were completed by EFR Alta Mesa and all gamma intercepts greater than 0.02 % eU O  were logged by PFN.

3

8

71

For determination of uranium grade, EFR Alta Mesa LLC relied on PFN log data for 92.8% of the data, which is a direct measurement of uranium content and not an
equivalent radiometric assay. As a result, assessment of disequilibrium factor (“DEF”) is not applicable.

In 2019, the Company performed significant surface decommissioning work in PAA-1. The Project was maintained in a standby mode during 2020.

As of December 31, 2020, the total cost attributable to the Alta Mesa Project on the Company’s financial statements was $13.63 million.

The Company’s Planned Work

Subject to any actions the Company may take in response to the proposed establishment of a U.S. Uranium Reserve and general market conditions, the Company expects
to  continue  to  keep  the  Alta  Mesa  Project  on  standby  until  such  time  as  improvements  in  uranium  market  conditions  are  observed  or  suitable  sales  contracts  can  be
procured. Alta Mesa is capable of resuming production within a relatively short period of time after a positive production decision by the Company, with only minimal
capital requirements.

Mineral Resource Estimates

Mineral  resources  have  been  estimated  for  both  the  Alta  Mesa  and  Mesteña  Grande  areas  by  Douglas  Beahm  of  BRS  Inc.  in  accordance  with  CIM  standards  and
definitions and are summarized in the respective tables below. Mineral Resources for the Alta Mesa Project are estimated by classifications, meeting CIM standards and
definitions as measured, indicated, and inferred mineral resources, at a 0.30 GT cutoff.

There are no Mineral Reserves on the property at this time. Mr. Beahm of BRS Inc. noted that he is not aware of any known environmental, permitting, legal, title,
taxation, socioeconomic, marketing, political, or other relevant factors that could materially affect the current resource estimate.

Alta Mesa and Mesteña Grande Resource Summary

Alta Mesa and Mesteña Grande Mineral Resources – Uranium

(1)(2)(3)(4)

(5)

Classification
Total Measured Resources (M)
Alta Mesa Indicated Resources (I)
Mesteña Grande Indicated Resources (I)
Total (M & I)
Alta Mesa Inferred Resources
Mesteña Grande Inferred Resources
Total Inferred Resources

Notes:

Tons (000)
123
1,393
119
1,635
1,230
5,733
6,963

Grade %
eU O
8
3
0.151%
0.106%
0.120%
0.111%
0.128%
0.119%
0.121%

Pounds eU O
8
3
(000)
371
2,959
287
3,617
3,192
13,601 
16,793

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101 and the classifications comply with CIM definition standards and do
not represent “reserves” under SEC Industry Guide 7. Mineral resources that are not “reserves” do not have demonstrated economic viability. See “Cautionary Note
to United States Investors Concerning Disclosure of Mineral Resources,” above.
(2) Mineral Resources are estimated at a uranium grade x thickness (G.T.) cut-off grade of 0.30 G.T. (minimum 0.02% eU O ).
(3) Mineral Resources are estimated using a long-term uranium price of $65 per pound.
(4) Numbers may not add due to rounding.
(5) The Total Measured Mineral Resource is that portion of the in-place mineral resource that is estimated to be recoverable within existing wellfields. Wellfield
recovery factors have not been applied to indicated and inferred mineral resources.

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The White Mesa Mill

The White Mesa Mill is a fully licensed uranium and vanadium processing facility located in southeastern Utah, approximately six miles south of the city of Blanding,
Utah. It is within trucking distance of the Company’s conventional properties in Utah, Colorado, Arizona and New Mexico, including the Pinyon Plain Project, the Roca
Honda Project, the Henry Mountains Complex, the La Sal Project and the Daneros Project. The Mill is the only fully operational and licensed conventional uranium mill
in the U.S. It is capable of functioning independently of off-site support except for commercial power from Rocky Mountain Power and as-needed supplemental water
supply from the City of Blanding, Utah, and the San Juan Water Conservancy District. The White Mesa Mill is a uranium processing and recovery facility. It is not an
underground or open pit project.

General

The Mill is licensed to process an average of 2,000 tons of ore per day and to extract over 8.0 million pounds of U O  per year. In addition to the conventional circuit, the
Mill has a separate vanadium by-product recovery circuit.

3

8

In addition to the Mill processing equipment, which includes the grinding and leaching circuits, CCD (liquid–solid separation), solvent extraction, and precipitation and
drying circuits, the Mill has several days of reagent storage for sulfuric acid, ammonia, salt, soda ash, caustic soda, ammonium sulfate, flocculants, kerosene, amines,
and liquefied natural gas.

The on-site infrastructure also includes a stockpile area capable of storing up to 450,000 tons of mineralized material, and existing tailings capacity of approximately 3.5
million tons of solids. In addition, the Mill has approximately 90 acres of evaporation capacity.

Synthetic  lined  cells  are  used  to  contain  tailings  and  solutions  for  evaporation.  The  Company  operates  two  tailings  cells  and  one  or  more  evaporation  ponds  during
normal operations. As each tailings cell is filled, the water is drawn off and pumped to an

73

evaporation pond and the tailings solids are allowed to dry. As each tailings cell reaches final capacity, reclamation begins with the placement of interim cover over the
tailings. Additional cells are excavated, and the overburden is used to reclaim previous cells. In this way, there is an ongoing reclamation process.

When in full operation, the Mill employs approximately 150 people, which is reduced to approximately 110 people when the vanadium circuit is not being operated.

Alternate Feed Materials

The  Mill  License  (defined  below)  also  gives  the  Company  the  right  to  process  other  uranium-bearing  materials  known  as  “alternate  feed  materials”  pursuant  to  an
Alternate Feed Guidance published by the NRC. Alternate feed materials are uranium-bearing materials, usually classified as waste products by the generators of the
materials,  which  can  be  recycled  by  the  Mill  for  the  recovery  of  U O .  The  Mill  License  does  not  permit  the  processing  of  uranium-bearing  materials  that  have
undergone enrichment. Requiring a routine amendment to the Mill License for each different alternate feed material, the Company can process these uranium-bearing
materials and recover uranium, in some cases, at a fraction of the cost of processing conventionally mined material. In other cases, the generators of the alternate feed
materials are willing to pay a recycling fee to the Company to process these materials to recover uranium and then dispose of the remaining by-product in the Mill’s
licensed tailings cells, rather than directly disposing of the materials at a disposal site. By working with the Company and taking the recycling approach, the suppliers of
alternate  feed  materials  can  significantly  reduce  their  remediation  costs,  as  there  are  only  a  limited  number  of  disposal  sites  for  such  materials  in  the  United  States.
Alternate feed materials are particularly attractive to Energy Fuels because they carry no associated mining costs.

8

3

Throughout its history, the Mill has received 17 license amendments, authorizing it to process 20 different alternate feed materials. Of these amendments, eleven have
involved the processing of feeds provided by nuclear fuel cycle facilities and private industry, and one has involved the processing of material from the DOE. These
twelve  feed  materials  have  been  relatively  high  in  uranium  content  and  relatively  low  in  volume.  The  remaining  five  amendments  have  allowed  the  Mill  to  process
uranium-bearing  soils  from  former  defense  sites,  known  as  FUSRAP  sites,  which  were  being  remediated  by  the  U.S.  Army  Corps  of  Engineers.  These  materials  are
typically relatively low in uranium content but relatively high in volume.

The  Mill  has  a  separate  circuit  for  processing  certain  types  of  alternate  feed  materials,  which  was  built  in  2009.  This  circuit  enables  the  Mill  to  process  both
conventionally mined material and alternate feed materials simultaneously.

Rare Earth Elements

In  2020,  the  Company  began  utilizing  the  Mill  to  process  REEs  from  a  monazite  feed  source.  Monazite  is  typically  produced  as  part  of  heavy-mineral  sand  mining
operations and contains elevated quantities of the rare earth suite of elements as well as uranium and thorium. The Mill is uniquely suited to process monazite and extract
both the REEs as well as the uranium and safely dispose of the thorium. The Mill processed approximately four metric tons of monazite in 2020 and produced an on-
spec rare earth carbonate, which can be sold to a rare earth separations facility.

Accessibility, Local Resources, Physiography and Infrastructure

The Mill is located in central San Juan County, Utah, approximately six miles (9.5 km) south of the city of Blanding. It can be reached by taking a private road for
approximately 0.5 miles west of U.S. Highway 191.

The climate of southeastern Utah is classified as dry to arid continental. Although varying somewhat with elevation and terrain, the climate in the vicinity of the Mill can
be considered as semi-arid with normal annual precipitation of about 13.4 inches. The weather in the Blanding area is typified by warm summers and cold winters. The
mean annual temperature in Blanding is about 50° (F). Winds are usually light to moderate in the area during all seasons, although occasional stronger winds may occur
in the late winter and spring.

The Mill site is located on a gently sloping mesa that, from the air, appears similar to a peninsula, as it is surrounded by steep canyons and washes and is connected to
the Abajo Mountains to the north by a narrow neck of land. On the mesa, the topography is relatively flat, sloping at less than one (1) percent to the south and nearly
horizontal from east to west.

The natural vegetation presently occurring within a 25-mile (40-km) radius of the Mill site is very similar to that of the region, characterized by pinyon-juniper woodland
integrating with big sagebrush (Artemisia tridentata) communities.

74

Off-site infrastructure includes paved highway access from U.S. Highway 191, and rights-of-way for commercial power and a water supply pipeline from Recapture
Reservoir, which brings up to 1,000 acre-feet of water per year to the Mill site. The Mill also has four deep (2,000+ foot) water supply wells, which are available to
supply process water during normal operations.

Ownership

The  White  Mesa  Mill  is  located  on  4,816  acres  of  private  land  owned  in  fee  by  Energy  Fuels.  This  land  is  located  in  Township  37S  and  38S  Range  22E  Salt  Lake
Principal Meridian. Energy Fuels also holds 253 acres of mill site claims and a 320-acre Utah state lease. No facilities are planned on the mill site claims or leased land,
which are used as a buffer to the operations.

All operations authorized by the Mill’s License are conducted within the confines of the existing site boundary. The milling facility currently occupies approximately 50
acres and the current tailings disposal cells encompass another 250 acres.

Permitting and Licensing

The White Mesa Mill holds a Radioactive Materials License through the State of Utah (the “Mill License”). Uranium milling in the U.S. is primarily regulated by the
NRC pursuant to the Atomic Energy Act of 1954, as amended. The NRC’s primary function is to ensure the protection of employees, the public and the environment
from  radioactive  materials,  and  it  also  regulates  most  aspects  of  the  uranium  recovery  process.  The  NRC  regulations  pertaining  to  uranium  recovery  facilities  are
codified in Title 10 of the Code of Federal Regulations. These regulations also apply to our ISR facilities in Wyoming and Texas.

On August 16, 2004, the State of Utah became an Agreement State for the regulation of uranium mills. This means that the primary regulator for the White Mesa Mill is
the UDEQ rather than the NRC. At that time, the Source Material License, which was previously issued and regulated by the NRC, was transferred to the State and
became  a  Radioactive  Materials  License.  The  State  of  Utah  incorporates,  through  its  own  regulations  or  by  reference,  all  aspects  of  Title  10  pertaining  to  uranium
recovery facilities. The Mill License was due for renewal on March 31, 2007. Energy Fuels’ predecessor timely submitted its application for renewal of the license on
February 28, 2007. The renewed license was issued by UDEQ on January 19, 2018 then reissued on February 16, 2018 for a period of ten years, after which another
application for renewal will need to be submitted. During the review period for each application for renewal, the Mill can continue to operate under its then existing
license until such time as the renewed license is issued. The Mill’s license was initially issued in 1980 and was also renewed in 1987 and 1997.

When the State of Utah became an Agreement State, it required that a GWDP be put in place for the White Mesa Mill. The GWDP is required for all similar facilities in
the State of Utah, and effects the State groundwater regulations to the Mill site. The State of Utah requires that every operating uranium mill have a GWDP, regardless of
whether the facility discharges to groundwater. The GWDP for the Mill was finalized and implemented in March 2005. The GWDP required that the Mill add over 40
additional monitoring parameters and 15 additional monitoring wells at the site. The GWDP came up for renewal in 2010, at which time an application for renewal was
timely submitted. The renewed GWDP was issued by UDEQ on January 19, 2018 for a period of five years, after which another application for renewal will need to be
submitted. During the review period for each application for renewal, the Mill can continue to operate under its then existing GWDP until such time as the renewed
GWDP is issued. The White Mesa Mill also maintains a permit for air emissions with the UDEQ, Division of Air Quality.

The  White  Mesa  Mill  is  subject  to  decommissioning  liabilities.  Energy  Fuels,  as  part  of  the  Mill  License,  is  required  to  annually  review  its  estimate  for  the
decommissioning of the White Mesa Mill site and submit it to UDEQ for approval. The estimate of closure costs for the Mill is $20.5 million as of December 31, 2020,
and financial assurances are in place for the total amount. However, there can be no assurance that the ultimate cost of such reclamation obligations will not exceed the
estimated liability contained in the Company’s financial statements.

History

The Mill was originally constructed and owned by Energy Fuels Nuclear, Inc. (“EFN”) and its affiliates (no relation to the Company). It was licensed by the NRC and
commenced  operations  in  June  1980.  In  1984,  EFN  transferred  a  70%  interest  in  the  Mill  to  UMETCO  Minerals  Corp.,  a  subsidiary  of  Union  Carbide  Corporation
(“UMETCO”). UMETCO became the operator of the Mill in 1984 and continued to be the operator until 1994, at which time UMETCO transferred its interest in the
Mill  back  to  EFN  and  its  affiliates.  The  Mill  was  acquired  by  Denison  Mines  Corp.  (“Denison”),  then  named  International  Uranium  Corporation  (“IUC”)  and  its
affiliates in 1997 and was operated by Denison until it was acquired by the Company in June 2012. From the original commissioning in 1980 through December 31,
2020, the Mill has recovered a total of approximately 40 million pounds of U O  and 46 million pounds of vanadium.

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75

In  late  2006,  Denison  began  a  program  to  refurbish  the  Mill.  The  refurbishment  program  included  the  purchase  of  mobile  equipment,  restoration  of  the  vanadium
roasting, fusion and packaging circuits, replacement of major pumps and component drives, modernization of the Mill’s instrumentation and process control systems,
and completion of relining tailings Cell 4A. The total cost of the refurbishment program was approximately $31.0 million and was completed in 2008.

3

8

The  White  Mesa  Mill  has  historically  operated  on  a  campaign  basis.  In  2008,  the  Mill  began  processing  uranium/vanadium  conventional  mined  material,  extracting
uranium concentrate in the form of U O , and vanadium in the form of V O . Mineral processing continued through the end of March 2009, at which time maintenance
activities were performed at the Mill. Mineral processing recommenced near the end of April 2009 but was discontinued due to a decline in uranium prices at the time.
The Mill began mineral processing again in March 2010 and continued through June 2011. Conventional processing recommenced in November 2011 and continued
until early March 2012, at which time it ceased for routine maintenance. Conventional mineral processing recommenced at the Mill in August 2012 and continued until
early June 2013. Mineral processing began again in May 2014 and continued through August 2014. The alternate feed circuit processed materials from January through
December 2014 and continued processing alternate feed materials through December 2015. In 2016, the Company continued processing several alternate feed materials
and  processed  45,057  tons  of  mineralized  material  from  its  Pinenut  mine.  In  2017  and  2018,  the  Mill  continued  processing  alternate  feed  materials  as  well  as  the
recovery of uranium from pond solutions at the site. In 2020, Mill activities focused solely on processing alternate feed materials and uranium and vanadium recovery
from pond solutions at the site.

2

5

Energy Fuels acquired the Mill from Denison Mines Corp. on June 29, 2012. All mineral processing after that date has been for the account of Energy Fuels.

Alternate Feed Materials

(2)

Project or Source

2020

2019

2018

2017

2016

Tailing Solution Recycle & In-Circuit Material

(4)

Conventional Feed Materials

Nichols Ranch

(5)

Alta Mesa

Total Pounds of U O  Recovered (000)
3
Total Pounds of V O  Recovered (000)
2

8

5

Tons (000)
 Ave. % U O
8
Recovered Pounds U O  (000)

3

3

8

Recovered Pounds U O  (000)
Recovered Pounds V O  (000)

3

8

2

5

Tons (000)
 Contained Grade % U O
8
Recovered Pounds U O  (000)

3

3

8

Recovered Pounds U O  (000)

3

8

Recovered Pounds U O (000)

3

8 

(2)

(2)

(3)

NA
NA
144

(2)

(2)

NA
NA
---

(2)

(2)

(3)

NA
NA
561

47
67

---
---
---

6

---
197
67

---
1,807

---
 ---
 ---

70

---
70
1,807

216
---

---
 ---
 ---

140

---
917
---

(2)

NA
18.86%
(3)
1,004

(2)

NA
27.98%
(3)
172

308
---

---
---
---

259

---
1,571
---

77
---

45
0.5%
 431

335

---
1,015
---

Notes:

(1) Mineralized material is shown as being processed and pounds recovered during the year in which the materials were processed at the White Mesa Mill or at the
Nichols Ranch Plant, which is not necessarily the year in which the materials were extracted from the project facilities.

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(2) All alternate feed materials were processed at the White Mesa Mill. A number of different alternate feed materials were processed during the period 2016 –
2020. The table shows the average uranium grades and the total pounds recovered from all alternate feed materials processed at the Mill during each of the years in
that period. Because of the variability in uranium grades, pounds recovered is considered to be the relevant metric and tons fed is not considered to be relevant.
(3) 144,000  pounds  recovered  in  2020  include  nil  pounds  recovered  for  the  accounts  of  third  parties;  the  561,000  pounds  recovered  in  2018  from  alternate  feed
materials include 424,000 pounds recovered for the accounts of third parties; the 1,004,000 pounds recovered in 2017 include 952,000 pounds recovered for the
accounts of third parties; and the 172,000 pounds recovered in 2016 include nil pounds recovered for the accounts of third parties.
(4) Pounds contained in tailings solutions containing previously unrecovered uranium and vanadium, together with in-circuit mineralized material from previous
conventional mine material processing, were recovered at the White Mesa Mill, though tons and grade are not available because they cannot be tied to any specific
source.
(5) Uranium recovery commenced at the Nichols Ranch Project on April 17, 2014. Because the Nichols Ranch Project uses ISR instead of conventional extraction
methods, grade and tons of mineralized material are inapplicable to the Nichols Ranch Project.

Planned Operations and Maintenance

Present Condition of the Property

The White Mesa Mill operated the alternate feed circuit throughout 2014 and 2015 and stopped processing materials in July of 2016. The White Mesa Mill processed
conventional mineralized material in the second and third quarter of 2016 and processed alternate feed materials during the remainder of the year. In 2017 and 2018, the
Mill processed only alternate feed materials and recovered uranium from pond solutions at the site. The White Mesa Mill recovered no pounds of U O during 2019, and
operations focused solely on vanadium recovery from dissolved vanadium in the Mill’s tailings management system not recovered from previous processing activities
(“Pond Return”). The White Mesa Mill recovered approximately 67,000 pounds of V O  in 2020 from Pond Return. Of these 67,000 pounds of V O , all were for the
account of the Company. During 2020, the Company recovered approximately 190,000 pounds of U O  from the processing of alternate feed materials and Pond Return.
The Company also recovered approximately 68,000 pounds of V O  from Pond Returns. In 2020, the Company also began processing an REE feed at a pilot scale. The
Company produced approximately 4 metric tons of rare earth carbonate. The Mill operations registered zero lost time accidents in 2017, 2018, 2019 and 2020.

8 

3

2

5

2

3

8

2

5

5

Environmental Matters

Prior to Energy Fuels’ acquisition of the Mill from Denison, chloroform in the shallow aquifer at the White Mesa Mill site was discovered. The chloroform appears to
have resulted from the operation of a temporary laboratory facility that was located at the site prior to and during the construction of the Mill, and from septic drain fields
that were used for laboratory and sanitary wastes prior to construction of the Mill’s tailings cells. In April 2003, Denison commenced an interim remedial program of
pumping the chloroform affected water from the groundwater to the Mill’s tailings system. This action enabled Energy Fuels to begin cleanup of the affected areas and to
take a further step towards resolution of this outstanding issue. Pumping from the wells continued through 2015. On September 14, 2015, the State of Utah approved a
long-term Corrective Action Plan (“CAP”) for cleanup of the chloroform, which involves continued pumping of the affected water to the Mill’s tailings system. While
the  investigations  to  date  indicate  that  this  chloroform  appears  to  be  contained  in  a  manageable  area,  the  scope  and  costs  of  final  remediation  have  not  yet  been
determined and could be significant.

Prior to Energy Fuels’ acquisition of the Mill from Denison, elevated concentrations of nitrate and chloride were observed in some of the monitoring wells at the White
Mesa  Mill  site  in  2008,  a  number  of  which  are  upgradient  of  the  Mill’s  tailings  cells.  Pursuant  to  a  Stipulated  Consent  Agreement  with  UDEQ,  Denison  retained
INTERA,  Inc.,  an  independent  professional  engineering  firm,  to  investigate  these  elevated  concentrations  and  to  prepare  a  Contamination  Investigation  Report  for
submittal  to  UDEQ.  The  investigation  was  completed  in  2009,  and  the  Contamination  Investigation  Report  was  submitted  to  UDEQ  in  January  2010.  INTERA
concluded in the Report that: (1) the nitrate and chloride are co-extensive and appear to originally come from the same source; and (2) the source is upgradient of the
Mill property and is not the result of Mill activities. UDEQ reviewed the Report and concluded that further investigations were required before it could determine the
source of the contamination and the responsibility for cleanup. Such investigations were performed in 2010 and 2011 but were considered inconclusive by UDEQ. As a
result, after the investigations, it was determined that there are site conditions that make it difficult to ascertain the source(s) of contamination at the site, and that it was
not possible at that time to determine the source(s), causes(s), attribution, magnitude(s) of contribution, and proportion(s) of the local nitrate and chloride in groundwater.
For those reasons, UDEQ decided that it could not eliminate Mill activities as a potential cause, either in full or in part, of the contamination. The Company and UDEQ
have therefore agreed that resources are better spent in developing a CAP, rather than continuing with further investigations as to the source(s) and attribution of the
groundwater  contamination.  Pursuant  to  a  revised  Stipulated  Consent  Agreement,  Denison  submitted  a  draft  CAP  for  remediation  of  the  contamination  to  UDEQ  in
November 2011. The CAP proposed a program of pumping the nitrate contaminated

77

 
groundwater to the Mill’s tailings cells, similar to the chloroform remedial program. UDEQ approved the CAP on December 12, 2012. In accordance with the CAP, in
2013 the Company commenced pumping nitrate/chloride contaminated water from four monitoring wells for use in Mill processing or discharge into the Mill’s process
or tailings cells. In December 2017 the Mill filed its first CACME, required under the CAP every five years. By letter dated June 22, 2018, the DWMRC requested the
implementation of Phase III actions specified in the CAP. Phase III actions include modeling, and study of plume dynamics and assessment of future actions if any. The
Phase III report was submitted to DWMRC in December 2018 and is currently under review by DWMRC. Although the contamination appears to be contained in a
manageable area, the scope and costs of final remediation have not yet been determined and could be significant.

During 2011, 2012, and 2013, the White Mesa Mill reported consecutive exceedances of groundwater compliance limits (“GWCLs”) under the Mill’s GWDP for several
constituents in several wells, and there are decreasing trends in pH in a number of wells across the site that have caused the pH in a number of compliance monitoring
wells to have dropped below their GWCLs. These exceedances and pH trends include wells that are up-gradient of the Mill facilities, far down-gradient of the Mill site
and at the site itself. These consecutive exceedances of GWCLs have resulted in violations of the GWDP. Source Assessment Reports were submitted in 2012 and 2013
addressing each exceedance and the decreasing trends in pH at the site. UDEQ has accepted the Source Assessment Reports and has concluded that such exceedances
and  decreasing  trends  in  pH  are  due  to  natural  background  influences  at  the  site.  The  renewed  GWDP,  issued  on  January  19,  2018,  has  revised  GWCLs  which  are
intended to account for these background influences and put those constituents, including pH at the site, back into compliance.

Total Cost of Project

The White Mesa Mill was acquired by the Company in June 2012, through the acquisition of the US Mining Division from Denison. The cost of the White Mesa Mill
has been fully impaired, and as of December 31, 2020, the total cost attributable to the White Mesa Mill and its associated equipment on the financial statements of the
Company was nil.

The Company’s Planned Work

During 2021, the Company expects to recovery approximately 45,000 pounds of U O  at the Mill. These pounds will be a result of processing rare earth bearing uranium
8
ore as well as alternate feed materials. A rare earth carbonate product is also planned to be produced during 2021. Total rare earth carbonate production is expected to be
in the range of 2,000-3,000 tons. Evaluation and piloting of rare earth separation processes is also expected. Low grade uranium ore will continue to be received at the
Mill from a clean-up mine site in New Mexico. Approximately 20,000 tons of this material is expected during 2021. No vanadium production is planned during 2021.

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The Pinyon Plain Project (formerly the Canyon Project)

Except  as  noted,  the  following  technical  and  scientific  description  of  the  Pinyon  Plain  Project  is  based  on  a  technical  report  titled  “Technical  Report  on  the  Canyon
Project, Coconino County, Arizona, U.S.A.,” dated October 6, 2017 prepared by Mark B. Mathisen, C.P.G., Valerie Wilson, M.Sc., P.Geo, and Jeffrey L. Woods, QP
MMSA, SME of Roscoe Postle Associates (“RPA”) in accordance with NI 43-101 (the “Canyon Technical Report”).  Note  that  the  name  of  the  Canyon  Mine  was
changed to the Pinyon Plain Mine in November 2020. Each of the authors of the Canyon Technical Report is a “qualified person” and is “independent” of the Company
within the meaning of NI 43-101. The Canyon Technical Report is available on SEDAR at www.sedar.com. The Pinyon Plain Project does not have known “reserves”
and is therefore considered under SEC Industry Guide 7 definitions to be exploratory in nature, despite currently ongoing development activities.

Property Description and Location

The Pinyon Plain Project is a fully constructed and partially developed underground uranium project with a head frame, a hoist, a compressor and a completed shaft. The
site is located south of Grand Canyon National Park, in Sections 19 and 20, T29N, R03E, GSRM, Coconino County, Arizona, 153 miles north of Phoenix, 86 miles
northwest of Flagstaff and seven miles south of Tusayan, Arizona in the Kaibab National Forest. The Pinyon Plain Project was acquired by Energy Fuels in its June 2012
acquisition of Denison’s U.S. Mining Division.

The Pinyon Plain Project is located in the Arizona Strip mining district. The Arizona Strip is an area largely bounded on the north by the Arizona/Utah state line; on the
east by the Colorado River and Marble Canyon; on the west by the Grand Wash Cliffs; and on the south by a midpoint between the city of Flagstaff and the Grand
Canyon. The area encompasses approximately 13,000 square miles. Uranium-bearing material from the Arizona Strip mines is hauled by truck to the White Mesa Mill
where it is processed. The

79

Company’s Arizona 1, Pinenut (now in reclamation) and EZ Projects are located north of the Grand Canyon. The Pinyon Plain Project and Wate Project are located
south of the Grand Canyon. The Pinyon Plain Project is 325 road miles from the White Mesa Mill.

Accessibility, Climate, Local Resources, Infrastructure and Physiography

Access to the Pinyon Plain Project site is via State Highway 64 to within five miles of the mine site, then over unsurfaced public Forest Service roads. The Atchison,
Topeka and Santa Fe railway line passes east-west 50 miles south of the site at Williams, and a spur of the railway, which passes 10 miles west of the Pinyon Plain
Project site, services the Grand Canyon National Park. Airports at Flagstaff, Phoenix, and Tusayan provide air access to the area.

Climate in northern Arizona is semi-arid, with cold winters and hot summers. January temperatures range from approximately 7° F to 57° F and July temperatures range
from approximately 52° F to 97° F. Annual precipitation, in the form of rain and occasional snow, is approximately 12 inches. Vegetation on the plateaus is primarily
open piñon juniper woodland and shrubs. Mining operations can be conducted on a year-round basis.

The community of Tusayan, seven miles northwest of the Pinyon Plain Project, provides much of the housing and other facilities for people who work within Grand
Canyon  National  Park.  The  seasonal  population  typically  ranges  from  approximately  500  to  1,000  people.  A  clinic  run  by  a  Phoenix  hospital  is  operated  at  Grand
Canyon  Village  inside  the  national  park,  as  well  as  a  K-12  grade  school  with  a  capacity  of  250  students.  Williams,  a  rural  community  44  miles  south  of  the  site  at
Interstate  40,  has  a  population  of  approximately  2,500  people.  Williams  relies  heavily  on  tourism  to  maintain  its  economy,  but  many  people  are  also  involved  in
agriculture and forestry. The town offers an elementary, middle and high school, an emergency medical center, shopping and a variety of community services. Although
housing is available, a lack of adequate water supplies limits housing construction.

80

Flagstaff, 56 miles southeast of the Pinyon Plain Project, is a full-service city with a population of 70,000 and is the regional trade center for northern Arizona.

Arizona,  and  particularly  Coconino  County,  is  among  the  fastest  growing  areas  in  the  United  States,  due  to  the  climate,  landscape  diversity,  and  economic  and
recreational opportunities. Resources and services are often stretched to meet the needs of the growing population.

Personnel for future mining operations are expected to be sourced from the nearby towns of Williams and Flagstaff, as well as other underground mining districts in the
western United States.

In addition to the mine shaft, existing mine infrastructure includes surface maintenance shops, employee offices and change rooms, a water well, an evaporation pond,
explosives magazines, a water tank, fuel tanks, and rock stockpile pads. Electrical power is available through an existing power line that ends at the site.

Northern Arizona is part of the Colorado Plateau, a region of the western United States characterized by semi-arid, high-altitude, gently sloping plateaus dissected by
steep walled canyons, volcanic mountain peaks, and extensive erosional escarpments. The Pinyon Plain Project is located on the Coconino Plateau within the Colorado
Plateau, at an elevation of approximately 6,500 feet.

Ownership

The  Pinyon  Plain  Project  is  held  by  Energy  Fuels  on  nine  unpatented  claims  (Canyon  64-66,  74-76,  and  84-86)  located  on  land  managed  by  the  USFS.  A  uranium
royalty on the Pinyon Plain Project was retained at one time by the successors to Gulf Oil Company; however, the current status of the royalty is under investigation by
the Company. If valid, the royalty rate is a 3.5% weighted average price tied to the Atomic Energy Commission Circular 5.

Holding costs for the Pinyon Plain Project are minimal and consist entirely of annual fees for unpatented mining claims ($165 per claim per year) and county filing fees
(approximately $10 per claim per year). Unpatented mining claims expire annually but are subject to indefinite annual renewal by filing the appropriate documents and
paying the fees described above. In addition, holders of unpatented mining claims on USFS lands are generally granted surface access rights by the USFS to conduct
mineral exploration and mining activities.

Permitting and Licensing

The Pinyon Plain Project is located on public lands managed by the USFS and has an approved Plan of Operations (“POO”) with the USFS. In 2020, the Company
submitted a clean closure plan to the USFS to provide a description of how the Company will reclaim the mine to clean closure standards after the cessation of mining
operations, as contemplated in the USFS-approved POO, Record of Decision and modifications to the reclamation plan contained in Appendix B of the Environmental
Impact Statement. The clean closure plan included an update to the reclamation cost estimate, resulting in an increase from $461,245 to $1,407,235. In September 2009,
the  groundwater  General  Aquifer  Protection  Permit  (“APP”)  was  obtained  for  the  water  storage  pond  from  the  Arizona  Department  of  Environmental  Quality
(“ADEQ”). This permit was up for renewal in 2019, and an application for renewal was timely submitted by the Company in 2019. General APPs were also obtained
from ADEQ for the development rock stockpile and intermediate ore stockpile in December 2011 and renewed in 2018. At the request of the ADEQ, the three General
APPs are currently being consolidated into an Individual APP. An application for coverage under the Individual APP was submitted to ADEQ in November 2020. An
Air Quality Permit was issued by the ADEQ in March 2011, renewed in 2016 and amended in 2017. The Company received EPA’s approval under the Clean Air Act
National Emissions Standard for Hazardous Air Pollutants for the Pinyon Plain Project in September of 2015.

Development  of  uranium-bearing  breccia  pipes  of  the  Arizona  Strip  requires  minimal  surface  disturbance,  typically  less  than  20  acres  total.  Thus,  the  overall
environmental  impact  is  minimal.  Nevertheless,  the  areas  in  the  general  vicinity  of  the  Grand  Canyon  can  be  environmentally  sensitive  in  many  ways  and  so  the
permitting, development, and operation of a uranium extraction facility in this area remains a contentious issue. In 2009, as described below, over one million acres of
federal land were withdrawn from mineral location, subject to valid existing rights. Reclamation at the Pinyon Plain Project is bonded at its total expected cost.

Parts of two distinct physiographic provinces are found within Arizona: the Basin and Range province in the southern and western edge of the state, and the Colorado
Plateau province in most of northern and central Arizona. The Arizona Strip lies within the Colorado Plateau province.

Geological Setting

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Surface exposures within the Arizona Strip reveal sedimentary and volcanic rocks ranging in age from upper Paleozoic to Quaternary; the area is largely underlain by
Mississippian through Triassic sedimentary rocks. However, exposed within the Grand Canyon are older rocks reaching Precambrian in age.

Paleozoic sedimentary rocks of northern Arizona are host to thousands of breccia pipes. These deposits are known to extend from the Mississippian Redwall Limestone
to  the  Triassic  Chinle  Formation,  which  makes  up  approximately  4,000  feet  of  section.  However,  because  of  erosion  and  other  factors,  no  single  deposit  has  been
observed cutting through the entire section. No deposit is known to occur above the Chinle Formation or below the Redwall Limestone.

Breccia pipes within the Arizona Strip are vertical or near vertical, circular to elliptical bodies of broken rock. Broken rock is comprised of slabs and rotated angular
blocks  and  fragments  of  surrounding  and  stratigraphically  higher  formations.  Surrounding  the  blocks  and  slabs  making  up  the  breccia  is  a  matrix  of  fine  material
comprised of surrounding and overlying rock from various formations. The matrix has largely been cemented by silicification and calcification for the most part.

Breccia pipes are typically comprised of three interrelated features: a basinal or structurally shallow depression at surface (designated by some as a collapse cone); a
breccia  pipe  that  underlies  the  structural  depression;  and  annular  fracture  rings,  which  occur  outside  of  but  at  the  margin  of  the  pipes.  Annular  fracture  rings  are
commonly, but not always, mineralized. The structural depression may be up to 0.5 miles or more in diameter, whereas the breccia pipe diameters range up to about 600
feet; the normal range is 200 feet to 300 feet.

Mineralized breccia pipes found to date appear to occur in clusters or trends. Spacing between breccia pipes ranges from hundreds of feet within a cluster to several
miles within a trend. Pipe location may have been controlled by deep seated faults, but karstification of the Redwall Limestone in Mississippian and Permian times is
considered to have initiated formation of the numerous and widespread breccia pipes in the region.

At the Pinyon Plain deposit, the surface expression of the pipe is a broad shallow depression in the Permian Kaibab Formation. The pipe is essentially vertical with an
average diameter of less than 200 feet, but it is considerably narrower through the Coconino and Hermit horizons (80 feet). The cross-sectional area is probably between
20,000 and 25,000 square feet. The pipe extends for at least 2,300 feet from the Toroweap limestone to the upper Redwall horizons. The ultimate depth of the deposit is
unknown.

Mineralization extends over approximately 1,500 vertical feet, with higher-grade mineralization found mainly in the Coconino, Hermit, and Esplanade horizons and at
the margins of the pipe in fracture zones. Sulfide zones are found scattered throughout the pipe but are especially concentrated (sulfide cap) near the Toroweap Coconino
contact where the cap averages 20 feet thick and consists of pyrite and bravoite, an iron-nickel sulfide. The mineralized assemblage consists of uranium-pyrite-hematite
with  massive  copper  sulfide  mineralization  common  in  and  near  the  higher-grade  zone.  The  strongest  mineralization  appears  to  occur  in  the  lower  Hermit-upper
Esplanade horizons in an annular fracture zone.

History

Uranium exploration and mining of breccia pipe uranium deposits started in 1951 when a geologist employed by the U.S. Geological Survey noted uranium ore on the
dump of an old copper prospect on the South Rim of the Grand Canyon of Northern Arizona. The prospect was inside the Grand Canyon National Park, but on fee land
that predated the park. A mining firm acquired the prospect and mined this significant high-grade uranium deposit, called the Orphan Mine. By the time mining ended in
the early 1960s, 4.26 million pounds of U O  and some minor amounts of copper and silver had been produced.

3

8

After the discovery of the first deposit in the 1950s, an extensive search for other deposits was made by the government and industry, but only a few low-grade prospects
were  found.  Exploration  started  again  in  the  early  1970s.  In  the  mid-1970s,  Western  Nuclear  Inc.  (“Western Nuclear”)  acquired  the  Hack  Canyon  prospect  located
approximately 25 miles north of the Grand Canyon and found high grade uranium mineralization offsetting an old shallow copper/uranium site. Soon thereafter, a second
deposit  was  found  approximately  one  mile  away.  EFN  acquired  the  Hack  Canyon  property  from  Western  Nuclear  in  December  1980.  Construction  promptly
commenced, and the Hack Canyon mine was in production by the end of 1981.

The Pinyon Plain deposit is located on mining claims that EFN acquired from Gulf Mineral Resources Company (“Gulf”) in 1982. Gulf drilled eight exploration holes at
the site from 1978 through May 1982 but found only low-grade uranium in this pipe. Additional drilling completed by EFN in 1983 identified a major deposit. EFN
drilled a further 30 holes from May 1983 through April 1985 to delineate the uranium mineralization and to determine placement of the shaft and water supply well.
Additional drilling of six holes was completed in 1994, but construction at the site was discontinued as a result of low uranium prices at that time.

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EFN  identified  and  investigated  more  than  4,000  circular  features  in  northern  Arizona.  Approximately  110  of  the  most  prospective  features  were  explored  by  deep
drilling, and approximately 50% of those were shown to contain some uranium mineralization. Ultimately, nine deposits were deemed worthy of development. Total
mine production resulting from the EFN breccia pipes in the years 1980 through 1991 was approximately 19.1million pounds U O  at an average grade of just over
0.60% U O .
8

3

3

8

Most of the EFN assets were acquired by Denison (then named International Uranium Corp., or IUC) in 1997, then by the Company in June 2012 upon acquisition of the
US Mining Division. Since then, Energy Fuels has maintained ownership of the Pinyon Plain Project.

Denison did not conduct any surface drilling or other form of surface exploration on the project. The Company only conducted underground drilling based on surface
exploration  from  previous  owners.  Historically,  exploration  for  breccia  pipes  in  northern  Arizona  typically  begins  with  a  search  for  surface  expressions  of  circular
features.  The  search  actually  conducted  was  aided  by  geologic  mapping,  Landsat  aerial  photography,  thermal  infrared  imagery,  geochemical  testing,  and  certain
geophysical methods such as resistivity, Very Low Frequency (“VLF”), and time domain electromagnetics. Other techniques tested include geobotany, microbiology,
and biogeochemistry. All of these methods were utilized to identify surface expressions of breccia pipes. The key element of the process was to zero in on the throat of
the pipe as a locus for drilling from the surface since the throat is usually associated directly with the center of the collapse.

Mineralization

Mineralization extends vertically both inside and outside the pipe over approximately 1,500 vertical feet, but high-grade mineralization has been found mainly in the
collapsed portions of the Coconino, Hermit, and Esplanade horizons and at the margins of the pipe in fracture zones. Sulfide zones are found scattered throughout the
pipe but are especially concentrated (within a sulfide cap) near the Toroweap-Coconino contact, where the cap averages 20 feet thick and consists of pyrite and bravoite,
and iron-nickel sulfide. The mineralization assemblage consists of uranium-pyrite-hematite with massive copper sulfide mineralization common in and near high-grade
zones. The strongest mineralization appears to occur in the lower Hermit-upper Esplanade horizons in an annular fracture zone.

The two metals of interest within the Pinyon Plain breccia pipe are uranium and copper. Since the rocks making up the breccia within the pipe are all sedimentary rocks,
mineralization typically occurs within the matrix material (primarily sand) surrounding the larger clasts.

Uranium mineralization at Pinyon Plain is concentrated in six stratigraphic levels or zones (Cap, Upper, Main, Main-Lower, Juniper I, and Juniper II) within a collapse
structure  ranging  from  80  feet  to  230  feet  wide  with  a  vertical  extension  from  a  depth  of  650  feet  to  over  2,100  feet,  resulting  in  approximately  1,450  feet  of
mineralization. Intercepts range widely up to several tens of feet with grades in excess of 1.0% U O .
8

3

Consistent  with  other  breccia  pipe  deposits,  uranium  at  the  Pinyon  Plain  Project  occurs  largely  as  blebs,  streaks,  small  veins,  and  fine  disseminations  of
uraninite/pitchblende (UO ). Mineralization  is  mainly  confined  to  matrix  material,  but  may  extend  into  clasts  and  larger  breccia  fragments,  particularly  where  these
fragments  are  composed  of  Coconino  sandstone.  Uranium  mineralization  occurs  primarily  as  uraninite  and  various  uranium  phase  minerals  with  lesser  amounts  of
brannerite and uranospinite.

2

Copper  mineralization  occurs  in  concentrations  within  the  Main  and  Main-Lower  zones  that  have  a  reasonable  prospect  for  eventual  economic  extraction.  It  is  also
present in the Juniper zones, but at much lower concentrations than the Main Zone.

Mineralization  can  be  disseminated  throughout  the  matrix  material  (commonly  replacing  calcite  cement)  with  higher-grade  mineralization  typically  occurring  as  vug
fills, blebs, or streaks within the matrix and sometimes zoning the breccia clasts. The highest-grade copper mineralization either completely replaces the matrix cement
or  replaces  the  matrix  material  all  together.  Copper  mineralization  occurs  primarily  as  tennantite,  chalcocite  and  bornite  with  lesser  amounts  of  covellite.  Pyrite  and
sphalerite are also found throughout the pipe. Silver is commonly associated with the copper mineralization in the main zone. Assay values of silver in excess of one
ounce per ton are common where copper grades are high. Arsenic is present where tennantite mineralization occurs. Additionally, lower quantities of Zn, Pb, Mo, Co,
Ni, and V are present and scattered throughout the pipe.

Mineral Resource Estimate

Mineral  Resource  estimates  were  prepared  for  the  Pinyon  Plain  deposit  using  both  historical  surface  drill  hole  gamma  and  assay  data  and  gamma  and  assay  data
collected  during  underground  drilling  in  2016  and  2017.  A  model  of  the  breccia  pipe  host  was  constructed  based  on  drill  logs  and  constrains  the  Mineral  Resource.
Mineralization wireframes for U O  were based on assays and gamma data at a nominal cut-off grade of 0.15%. Low and high-grade copper wireframes were based on
nominal cutoff grades of

3

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83

1% and 8% respectively. Values for U O  and copper were interpolated into blocks using inverse distance squared or ordinary kriging. Resources are presented a 0.36%
U O  Eq equivalent cut-off grade for zones that contain both uranium and copper mineralization (Main and Main-Lower) and at a 0.29% U O  Eq cut-off grade for zones
that contain only uranium mineralization (Cap, Upper, Juniper I, and Juniper II).

3

3

3

8

8

8

There are no Mineral Reserves estimated at the Pinyon Plain deposit at this time. Additional underground drilling conducted by the Company in 2016 and 2017 allowed
for  the  classification  of  measured  and  indicated  mineral  resources,  and  the  inclusion  of  a  copper  Mineral  Resource.  In  October  2017,  RPA  estimated  the  Mineral
Resources for both uranium and copper, shown in the following tables.

Pinyon Plain Project Mineral Resources – Uranium

(1)(2)(3)(4)(5)(6)(7)

Classification
Pinyon Plain Measured Resources (M)

Pinyon Plain Indicated Resources (I)

Total (M & I)

Pinyon Plain Inferred Resources

Total Inferred Resources

Notes:

Zone

Main

Main

Juniper I

Cap

Upper

Main-Lower

Juniper I

Juniper II

Cut-off Grade %

3

U O  Eq Tons (000) Grade % U O
8
3
0.43 %

8
0.36

6

0.36

0.29

0.29

0.29

0.36

0.29

0.26

94

38
139 

---

9

5

2

1
18 

0.89 %

0.94 %
0.88%

---

0.43 %

0.20 %

0.57 %

0.35 %
0.38%

Pounds U O
8
3
(000)
56

1,669

709
2,434 

---

78

20

25

9
134 

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101 and the classifications comply with CIM definition standards and do
not represent “reserves” under SEC Industry Guide 7. Mineral resources that are not “reserves” do not have demonstrated economic viability. See “Cautionary Note
to United States Investors Concerning Disclosure of Mineral Resources.”
(2)  For  the  Main  and  Main-Lower  zones,  a  0.36%  uranium  equivalent  cut-off  grade  (%  U O   Eq)  was  applied  to  account  for  both  the  copper  and  uranium
mineralization. In all other zones, only uranium was reported using a 0.29% U O  cut-off grade (the %U O  Eq grade term is not the same as the eU O % grade
8
term with indicates probe rather than assay data listed elsewhere in this report. For details see the Canyon Technical Report).
(3) Mineral Resources are estimated using a long-term uranium price of $60 per pound and a copper price of $3.50 per pound.
(4) A  copper  to  U O   conversion  factor  of  18.19  was  used  for  converting  copper  grades  to  equivalent  U O   grades  (U O   Eq)  for  cut-off  grade  evaluation  and
reporting for the Main and Main-Lower zones.
(5) Process recoveries used were 96% for U O  and 90% for Cu, based on preliminary metallurgical test work.
(6) Numbers may not add due to rounding.
(7) Tonnages of uranium and copper cannot be added as they overlap in the Main and Main-Lower zones.

8 

3

3

8

8

3

3

8

8

8

8

3

3

3

3

84

Pinyon Plain Project Mineral Resources – Copper

(1)(2)(3)(4)(5)(6)(7)

Classification
Pinyon Plain Measured Resources (M)
Pinyon Plain Indicated Resources (I)
Total (M & I)
Pinyon Plain Inferred Resources

Notes:

Zone
Main
Main
Main
Main-Lower

Cut-off Grade %

3

U O  Eq Tons (000) Grade % Cu
9.29%
5.70%
5.93%
5.90%

8
0.36
0.36
0.36
0.36

6
94
101
5

Pounds Cu
(000)
1203
10,736
11,939
570

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101 and the classifications comply with CIM definition standards and do
not represent “reserves” under SEC Industry Guide 7. Mineral resources that are not “reserves” do not have demonstrated economic viability. See “Cautionary Note
to United States Investors Concerning Disclosure of Mineral Resources.”
(2) Mineral Resources are estimated at a uranium equivalent (%U O  Eq) cut-off grade of 0.36% U O  Eq.
(3) Mineral Resources are estimated using a long-term uranium price of $60 per pound and a copper price of $3.50 per lb.
(4) A  copper  to  U O   conversion  factor  of  18.19  was  used  for  converting  copper  grades  to  equivalent  U O   grades  (U O   Eq)  for  cut-off  grade  evaluation  and
reporting.
(5) Process recoveries used were 96% for U O  and 90% for Cu, based on preliminary metallurgical test work.
(6) Numbers may not add due to rounding.
(7) Tonnages of uranium and copper cannot be added as they overlap in the Main and Main-Lower Zones.

8

3

3

8

3

8

8

3

3

8

8

3

Two cut-off grades were used for the resource estimate. For the uranium and copper bearing zones, a 0.36% uranium equivalent (%U O  Eq) cut-off grade was used. For
the uranium-only zones, a 0.29% eU O  cut-off grade was used. The two cut-off grades account for separate process campaigns with different unit costs.

3

8

3

8

Present Condition of the Property and Work Completed to Date

At the Pinyon Plain Project, all surface facilities are in place. During 2017, an underground drilling program was completed, shaft sinking continued, and a large water
tank was installed. The shaft sinking was completed by mid-March 2018. The depth of the shaft is approximately 1,470 feet below ground surface. Shaft stations are
developed at depths of 1,000 feet (elevation 5,506 feet above sea level), 1,220 feet (elevation 5,286) and 1,400 feet (elevation 5,106).

During 2018, bench scale and pilot plant scale metallurgical test work was carried out by Hazen Research (“HAZEN”) in Golden, Colorado. The copper is expected to
be processed using roasting, followed by acid leach and solvent extraction. Acid leach followed by solvent extraction is the current process used for uranium recovery.
Following solvent extraction, a saleable copper product is expected to be produced by electro-winning. To recover copper from the Pinyon Plain mineralized material,
some modifications to White Mesa Mill process circuits are required. The copper modifications are expected to include using the existing vanadium solvent extraction
circuit for copper extraction, the addition of a roaster to improve copper recovery, and the addition of an electro-winning circuit. Bench and pilot scale test work done by
HAZEN in 2018 indicates that acid leaching after roasting pre-treatment is expected to result in satisfactory copper and uranium recoveries.

During 2019, a 1,000,000-gallon water tank was installed, in addition to the existing 400,000-gallon tank installed in 2017. These above-ground storage tanks are used
for  operational  flexibility  and  extra  water  storage  capacity  during  winter  months.  Three  floating,  downcasting,  enhanced  evaporators  were  installed  in  the  Non-
Stormwater Impoundment to aid in evaporation. The tanks and evaporators are part of Energy Fuels’ water balance management practices at the site.

During  2020,  a  fourth  floating,  down-casting,  enhanced  evaporator  was  installed  at  the  site  to  increase  the  operational  flexibility  of  the  water  balance  management
practices. Additionally, a water capture and pumping system was installed in the shaft to segregate unimpacted water and store it for beneficial use.

The Pinyon Plain Project was acquired by the Company in June 2012 through the acquisition of the U.S. Mining Division from Denison. The cost of the Pinyon Plain
Project  has  been  fully  impaired  and,  as  of  December  31,  2020,  the  total  cost  attributable  to  the  Pinyon  Plain  Project  and  its  associated  equipment  on  the  financial
statements of the Company was nil.

85

In 2021, the Company plans to install a portable water treatment plant at its Pinyon Plain Project. Additional work, outside of additional evaluation work and engineering
is subject to general market conditions during 2021. The timing of the Company’s plans to extract and process mineralized material from the Pinyon Plain Project will be
based on market conditions, available financing, and sales requirements.

The Company’s Planned Work

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The Roca Honda Project

Except as noted concerning land tenure and permitting efforts, the following technical and scientific description of the Roca Honda Project is based on a technical report
titled “Technical  Report  on  the  Roca  Honda  Project,  McKinley  County,  State  of  New  Mexico,  U.S.A.” dated October 27, 2016, prepared by Robert Michaud, P.Eng.,
Stuart  E.  Collins,  P.E.,  and  Mark  B.  Mathisen,  C.P.G.,  all  of  RPA  and  Harold  Roberts,  then  Executive  Vice  President  of  the  Company  and  now  a  Consultant,  in
accordance  with  NI  43-101  (the  “Roca  Honda  Technical  Report”).  The  purpose  of  the  Roca  Honda  Technical  Report  was  to  update  the  Preliminary  Economic
Assessment (“PEA”) of the Project in light of changes in the Project ownership interest and the acquisition of additional mineral property. Each of the authors of the
Roca Honda Technical Report is a “qualified person” and all but one is “independent” of the Company within the meaning of NI 43-101. Harold R. Roberts, P.E., was
Executive Vice President, Conventional Operations of the Company at the time he co-authored the PEA; however, the independent authors of the Report have assumed
overall  responsibility  for  all  items  of  the  technical  report,  and  the  Report  is  therefore  an  independent  technical  report  under  NI  43-101.  The  Roca  Honda  Technical
Report is available on SEDAR at www.sedar.com and on EDGAR at www.sec.gov. The Roca Honda Project does not have known “reserves” and is therefore considered
under SEC Industry Guide 7 definitions to be exploratory in nature, despite currently ongoing permitting activities.

The Company acquired a majority of the Roca Honda Project on August 29, 2013 as a result of its acquisition of Strathmore. Certain adjacent properties (the “Adjacent
Properties”) (which now form part of the Roca Honda Project) were later acquired by the Company from Uranium Resources, Inc. (“URI”) in June 2015.

The  Roca  Honda  Project  is  an  underground  uranium  project  that  is  being  permitted  by  the  Company’s  wholly-owned  subsidiary,  Strathmore  Resources,  U.S.  Ltd.  as
operator of Roca Honda Resources, LLC (“RHR”). RHR was established on July 26, 2007,

Property Description and Location

87

when Strathmore formed a limited liability company with Sumitomo Corporation (“Sumitomo”) and transferred the property to RHR. Strathmore purchased Sumitomo's
40% interest in RHR on May 27, 2016. The Roca Honda Project is located approximately three miles northwest of the community of San Mateo, New Mexico near the
southern boundary of McKinley County and north of the Cibola County boundary, and approximately 22 miles by road northeast of Grants, New Mexico. The property
is located in the east part of the Ambrosia Lake subdistrict of the Grants Mineral Belt in northwest New Mexico and comprises nearly all of Sections 5, 6, 8, 9, 10, and a
narrow strip of Section 11, the New Mexico State Lease, consisting of Section 16, and the fee mineral interest in Section 17, all in Township 13 North – Range 8 West
(T13N-R8W), New Mexico Principal Meridian. Mineralized material from the Roca Honda Project will be shipped by highway truck to the Company’s White Mesa
Mill, where it will be processed for the recovery of uranium. The Roca Honda Project does not have known reserves and is therefore considered under SEC Industry
Guide 7 definitions to be exploratory in nature.

Accessibility, Climate, Local Resources, Infrastructure and Physiography

The Roca Honda property is located approximately 17 miles (22 miles by road) northeast of Grants, New Mexico. The southern part of the property, which is on Sections
16 and 17, can be reached by traveling north from Milan, New Mexico on State Highway 605 toward the town of San Mateo to mile marker 18 and then north on a
private gravel road. Access rights from Highway 605 onto Section 16 have been subject to temporary agreements with the surface owner, Fernandez Company, the latest
of which expired on December 31, 2015. When the Company acquired the mineral rights to Section 17 in the URI transaction, it acquired surface access rights to Section
17 and Section 16, which the Company believes provides all necessary access. The Company is in discussions with the surface owner to determine whether any further
access rights may be required.

The  north  part  of  the  project  can  be  reached  by  traveling  23.5  miles  from  Milan,  New  Mexico  on  paved  public  Highway  605,  and  then  west  on  USFS  roads  to  the
southeast corner of Section 10. There are numerous drill roads that provide access to different

88

portions of Sections 9 and 10, many of which will require maintenance. Old drill roads were previously established across the property, and an electrical line transects
the northern half of Section 16 in the project area. The line continues along the west side of the project area into Section 17, where it terminates, and on the east side of
Section 16 through the northwest quarter of Section 15 and along the southern section boundary of Section 10. There is a concrete lined, 14-foot diameter, 1,478-foot-
deep shaft, which was sunk by Kerr-McGee on Section 17 (the “Existing Shaft”). The Existing Shaft would need to be completed to a final depth of approximately
1,600 feet for use in future mine activities. No milling operations are expected to occur on the site.

The climate in the Roca Honda Project area may be classified as arid to semi-arid continental, characterized by cool, dry winters, and warm, dry summers. On average,
the  Roca  Honda  property  receives  approximately  11  inches  of  precipitation  annually,  most  of  which  occurs  during  thunderstorms  in  July  and  August.  Grants,  New
Mexico has an annual average temperature of 50°F, with an average summer high of 87°F and low of 52°F, and average winter high of 47°F and low of 18°F. Year-round
operations are expected.

The community of Grants, New Mexico, located in Cibola County, is the largest community near the Roca Honda Project. As of the 2010 census, there are 9,182 people
residing in Grants, where supplies can be obtained, and personnel experienced in underground mining, construction and mineral processing are available.

The  Roca  Honda  Project  area  is  sparsely  populated,  rural  and  largely  undeveloped.  The  predominant  land  uses  include  low  density  grazing  and  cultivation,  and
recreational activities such as hiking, sightseeing, and seasonal hunting. The Roca Honda property has moderately rough topography in Sections 9 and 10 and consists of
shaley slopes below ledge-forming sandstone beds, as mesas, that dip 7° to 11° northeast. Elevations range from 7,100 feet to 7,800 feet. Section 9 consists mostly of
steep slopes in the west and south, with a large sandstone mesa in the north central part. Section 10 consists mostly of the dip-slope of a sandstone bed that dips from 8°
to 11° east. Sections 16 and 17 have less topographic relief, with elevations ranging from 7,100 to 7,300 feet and easterly dipping slopes. Vegetation in the Roca Honda
Project area consists of grasses, piñon pine and juniper trees.

Ownership

Prior to May 27, 2016, the Roca Honda Project (excluding the Adjacent Properties) was held by RHR, a joint venture owned by Energy Fuels’ wholly-owned subsidiary
Strathmore Resources, (US) Ltd. (60%) and Sumitomo’s subsidiaries SC Clean Energy and Summit New Energy Holding, LLC (together, 40%). On May 27, 2016 the
Company acquired Sumitomo’s 40% interest in RHR, and the Roca Honda Project is now held entirely by our wholly-owned subsidiary, Strathmore Resources, (US)
Ltd. As consideration for the 40% interest, the Company issued to Sumitomo 1,212,173 Common Shares of the Company and agreed to pay $4.5 million of cash upon
the first commercial production of uranium from the Roca Honda Project. The Adjacent Properties were acquired by the Company from URI in June 2015.

The Roca Honda property covers an area of 4,440 acres and includes 63 unpatented lode mining claims in Sections 9 and 10, 64 unpatented claims in Sections 5 and 6,
36 unpatented claims in Section 8, one adjoining New Mexico State General Mining Lease in Section 16, and the fee minerals interest in all of Section 17. The mining
claims also extend onto a 9.4-acre narrow strip of Section 11. The New Mexico State Lease was acquired by David Miller (the former Strathmore CEO) on November
30, 2004, and subsequently transferred to Strathmore. Strathmore then relinquished the Lease and acquired it again in December 2015 (State Mining Lease No. HG-
0133) for a new 15-year term expiring on December 14, 2030. The “Roca Honda” Claims in Sections 5 and 6 were staked by Miller and Associates in September 2004
and assigned to RHR on August 28, 2013. Strathmore acquired the Adjacent Properties, comprised of the “Roca Honda” claims in Section 8 and the fee mineral interest
in Section 17 on June 26, 2015 from URI.

The State Mining Lease (No. HG-0133) issued by the New Mexico State Land Office for Section 16 covers an area of 638 acres. The surface of Section 16 is leased to
Fernandez as rangeland for grazing. The area covered by the Fernandez lease is also referred to as “Lee Ranch.” The Mining Lease has a primary, secondary, tertiary,
and quaternary term, each with rentals to be paid in advance, and will not expire until December 14, 2030. The holding cost for the lease is $10 per acre annually.

The State lease stipulates a 5% gross returns royalty to the State of New Mexico “less actual and reasonable transportation and smelting or reduction costs, up to 50% of
the  gross  returns”  for  production  of  uranium,  which  is  designated  a  “special mineral”  in  the  lease.  New  Mexico  mining  and  private  royalties  on  value  of  minerals
extracted are shown below:

•
•

Section 9 Gross Royalty (1%); and
Section 16 New Mexico State Lease Royalty (5%).

Under the rights acquired in the URI transaction, a gross royalty of 1% is payable to the surface owner.

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Permitting and Licensing

The Roca Honda Project is at an advanced stage of permitting. A Draft EIS was completed by the USFS in February 2013. In March 2015 the USFS initiated the scoping
process for a new mine dewatering alternative to be addressed in a Supplement to the Draft EIS. In September 2016, an additional scoping process to incorporate Section
17 (the “Adjacent Properties”) and development drilling into the mine plan was initiated by the USFS. The Supplement to the Draft EIS is expected to be completed
during late 2021 or early 2022 with a Final EIS and RoD scheduled to be completed in 2022.

Other major permits required for the Roca Honda Project include a Permit to Mine to be issued by the New Mexico Mining and Minerals Division, a Discharge Permit
issued by the New Mexico Environment Department, and a Mine Dewatering Permit issued by the New Mexico State Engineer’s Office. The Mine Dewatering Permit
was approved in December 2013 but appealed by the Acoma Pueblo in January 2014. RHR subsequently proposed a new alternative for discharging treated mine water
that would benefit a number of downstream users including the Acoma Pueblo. The Acoma Pueblo agreed to withdraw the dewatering permit appeal in March 2015. The
dewatering permit will need to be revised to reflect a higher dewatering rate with the addition of Section 17 to the mine plan.

The two other major permits that are in the agency review stage are the Discharge Permit, which is expected to be issued in late 2022, and the Permit to Mine, which is
expected to be issued in 2022 following approval of the Final EIS by the USFS. Permit approvals from the USACE and the EPA are also required for discharge of treated
mine water associated with mine activities. An application for the USACE permit has been submitted and the permit is expected prior to issuance of the Permit to Mine
in 2022. An application for the EPA permit has also been submitted, however; the previous application is expected to be withdrawn and a new application submitted
during 2021. The EPA permit for discharge of treated mine water is expected prior to issuance of the Permit to Mine in 2022. EPA approval under the Clean Air Act
National Emissions Standard for Hazardous Air Pollutants will also be required prior to mining.

As the project has not yet been developed or operated, we are not aware of any environmental liabilities of any significance.

No permitting is required to start milling the Roca Honda Project material at the White Mesa Mill. The White Mesa Mill is fully permitted with the State of Utah and has
all the necessary operating licenses for a conventional uranium mill. As additional tailings storage capacity may eventually be required at the Mill over the life of the
mine, an Amendment to the White Mesa Mill’s Radioactive Materials License issued by the Utah Division of Waste Management and Radiation Control will be required
in due course to construct additional tailing cells, if and when required.

Geological Setting

The Roca Honda Project area is located in the southeast part of the Ambrosia Lake sub-district of the Grants uranium district and is near the boundary between the
Chaco slope and the Acoma sag tectonic features. This sub-district is in the southeastern part of the Colorado Plateau physiographic province and is mostly on the south
flank (referred to as the Chaco slope) of the San Juan Basin.

Rocks exposed in the Ambrosia Lake sub-district of the Grants Mineral Belt, which includes the Roca Honda Project area, comprise marine and non-marine sediments of
Late Cretaceous age, unconformably overlying the uranium-bearing Upper Jurassic Morrison Formation. The uppermost sequence of conformable strata consists of the
Mesaverde Group, Mancos Shale, and Dakota Sandstone. All rocks that outcrop at the Roca Honda Project area are of Late Cretaceous age.

The  uranium  found  in  the  Roca  Honda  Project  area  is  contained  within  five  sandstone  units  of  the  Westwater  Canyon  Member.  Zones  of  mineralization  vary  from
approximately one foot to 30 feet thick, 100 feet to 600 feet wide, and 200 feet to 3,000 feet in length. Uranium mineralization in the Project area trends west-northwest,
consistent with trends of the fluvial sedimentary structures of the Westwater Canyon Member, and the general trend of mineralization across the Ambrosia Lake sub-
district.

Core recovery from the 2007 drilling program indicates that uranium occurs in sandstones with large amounts of organic/high carbon material. Non-mineralized host
rock is much lighter (light brown to light gray) and has background to slightly elevated radiometric readings.

Kerr-McGee  Oil  Industries,  Inc.  (“Kerr-McGee”)  staked  the  Roca  Honda  Project  unpatented  mining  claims  in  Sections  9  and  10  in  June  1965.  Kerr-McGee,  its
subsidiaries, and successor in interest Rio Algom had held the claims until the property was acquired by Strathmore on March 12, 2004. Energy Fuels acquired a 100%
interest in Strathmore in September 2013, assuming Strathmore’s

History

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60% ownership interest in RHR and becoming the project operator. Strathmore purchased Sumitomo’s 40% interest in RHR on May 27, 2016.

Drilling on the property began in 1966. Kerr-McGee performed a number of rotary drill hole exploration programs from 1966 to 1985. In Section 9, the first drill hole
was completed in July 1966. Discovery was made in drill hole number 7 completed on August 2, 1970, which encountered mineralization at a depth of 1,900 feet. From
1966 to 1982, a total of 187 drill holes were completed for a total of 388,374 feet.

In Section 10, the first hole was drilled in October 1967. Discovery was made in drill hole number 6 completed on March 19, 1974, which encountered mineralization at
a depth of 2,318 feet. From 1967 to 1985, a total of 175 drill holes were completed for a total of 459,535 feet.

In Section 16, the first drilling was in the 1950s by Rare Metals, which drilled 13 holes, including two that intercepted high-grade uranium mineralization at depths of
1,531 feet and 1,566 feet. No records of the total drilled footage were located. Subsequently, Western Nuclear acquired a mining lease for Section 16 from the State and
began drilling in 1968, with the first drill hole completed on August 17, 1968. The second drill hole intercepted high-grade uranium mineralization at a depth of 1,587
feet. From 1968 through September 1970, Western Nuclear drilled 63 holes totaling 121,164 feet, not including six abandoned holes totaling 7,835 feet. Two of the drill
holes reported cored intervals, but the cores and analyses were not available. From the late 1960s to the early 1980s, a total of 725 drill holes totaling over 1,425,000 feet
were completed on the six Sections (5, 6, 8, 9, 10 and 16) of the Roca Honda property. More than 500 holes totaling over 841,900 feet were also drilled in Section 17 by
Kerr-McGee and Western Nuclear. In June 2015, Energy Fuels acquired a 100% interest in the mineral properties controlled by URI (Sections 8 and 17).

RHR drilled four pilot holes on Section 16, of which three were completed as monitor wells totaling 8,050 feet for environmental baseline and monitoring purposes in
Section 16 from June through November 2007. One drill hole was located outside of known mineralization, and three holes were located within mineralized areas. The
entire thickness of the Westwater Sandstone, except for zones with no recovery, was cored in the pilot holes for these wells. The cores are PQ diameter (3.345 inches)
and were taken principally for laboratory testing of hydraulic conductivity, effective porosity, density, and chemical analysis.

In November 2011, a core hole was drilled at the Section 16 shaft location. The hole was drilled to a depth of 2,053 feet. Core was tested for numerous geotechnical
properties.

No historic mineral extraction has occurred on the property.

Mineralization

Uranium mineralization consists of unidentifiable organic-uranium oxide complexes. The uranium in the project area is dark gray to black in color and is found between
depths of approximately 1,450 feet and 2,600 feet below the surface.

Primary  mineralization  predates,  and  is  not  related  to,  present  structural  features.  There  is  a  possibility  of  some  redistribution  and  stack  mineralization  along  faults;
however, it appears that most of the Roca Honda Project mineralization is primary.

Paleochannels that contain quartz-rich, arkosic, fluvial sandstones are the primary mineralization control associated with this trend. Previous mining operations within
the immediate area suggest that faults in the Roca Honda Project area associated with the San Mateo fault zone post-date the emplacement of uranium. Therefore, it may
be expected that mineralized zones in the Roca Honda Project area are offset by faults.

The mineralization is typically confined to sandstones in the Westwater Canyon Member, although there is some overlap into the shales that divide the sandstones and
some minor extension (less than 10 feet) into the underlying Recapture Member. The mineralization is contained in the Westwater Canyon Member sandstones across
the Project area, but in Sections 9 and 16, the mineralization is typically found in the upper sandstones (A, B1, and B2), as it is in Section 17, also. In Section 10, the A
and B1 sandstones pinch out in some areas due to thickening of the overlying Brushy Basin Member. Mineralization is in the middle and western portions of Section 10
and is typically in the lower sandstones (sands C and D).

Sedimentary features may exhibit control on a small scale. At the nearby Johnny M mine, a sandstone scour feature truncates underlying black mineralization, indicating
nearly syngenetic deposition of uranium mineralization with the sandstone beds.

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RPA  prepared  an  updated  PEA  in  2016,  which  contains  an  NI  43-101  compliant  Mineral  Resource  estimate  for  the  Roca  Honda  Project.  Mineral  Resources  are
constrained by wire frames generated around individual mineralized zones within five sand horizons designated as A, B1, B2, C, and D sands.

Roca Honda Mineral Resources – Uranium

(1)(2)(3)(4)

Mineral Resource Estimates

Classification
Roca Honda Measured Resources (M)
Roca Honda Indicated Resources (I)
Roca Honda Total (M & I)
Roca Honda Inferred Resources

Notes:

Tons (000)
208
1,303
1,511
1,198

Grade %
eU O
8
3
0.477%
0.483%
0.482%
0.468%

Pounds eU O
8
3
(000)
1,984
12,580
14,564
11,206

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101, and the classifications comply with CIM definition standards and do
not represent “reserves” under SEC Industry Guide 7. Mineral resources that are not reserves do not have demonstrated economic viability. See “Cautionary Note to
United States Investors Concerning Disclosure of Mineral Resources,” above.
(2) Mineral Resources are estimated at a uranium cut-off grade of 0.19% eU O .
8
(3) Mineral Resources are estimated using a long-term uranium price of $65 per pound U O .
8
(4) Numbers may not add due to rounding.

3

3

Energy Fuels acquired the mineral rights to the Section 17 property adjacent to its main Roca Honda project in 2015.  An historical estimate for the Section 17 property
was completed by URI in 2007. URI estimated that the Section 17 property contained approximately 510,000 tons at a grade of 0.37% U O  for 3.8 million pounds of
uranium. This historical estimate is based on over 500 surface drill holes and was calculated using the circle tangent method.  A density of 15 cu feet per ton was used.

8

3

RPA and the Company do not consider this historical estimate to be current mineral resources or reserves as defined under NI 43-101. While Energy Fuels has reviewed
all drill hole data associated with this estimate, a qualified person has not done sufficient work to classify this historical resource as current mineral resources or mineral
reserves in accordance with NI 43-101.  This historical estimate was unclassified.  The Company believes this historical estimate is relevant, as the methodology was
well  documented  and  utilized  industry  standard  practice.    However,  the  methodologies  used  do  not  reflect  current  best  industry  practices.    The  Company  does  not
consider these historical estimates to be equivalent to current mineral resources or mineral reserves as defined in NI 43-101, nor has the Company completed sufficient
work to confirm a NI 43-101 compliant resource.  Therefore, the historical estimates cannot, and should not, be relied upon as NI 43-101 resources or reserves.

Present Condition of the Property and Work Completed to Date

Old drill roads were previously established across the property, and an electrical line transects the northern half of Section 16 in the project area. The line continues along
the  west  side  of  the  project  area  into  Section  17,  where  it  terminates,  and  on  the  east  side  of  Section  16  through  the  northwest  quarter  of  Section  15  and  along  the
southern section boundary of Section 10. Three monitor water wells were drilled by RHR in 2007 and are located on Section 16. Other items installed by RHR include a
permanent electrical weather station and a high-volume TSP and PM10 air samplers. Three, dry man-made impoundments are also located on Section 16. More than 400
historic drill exploration holes were completed on the property from the late 1960s to the early 1980s. Except for the existing shaft on Section 17, there are no mine
workings, existing tailings ponds, waste deposits or other improvements or facilities at the site.

No  additional  exploration  work  has  been  conducted  on  the  Roca  Honda  Project  since  November  2011,  when  a  core  drill  hole  was  completed  at  the  proposed  shaft
location in Section 16 for geotechnical studies.

The Roca Honda Project was acquired by the Company in August 2013, through the Company’s acquisition of Strathmore. As of December 31, 2020, the total cost
attributable to the Roca Honda Project on the financial statements of the Company was $22.1 million.

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Subject to any actions the Company may take in response to the proposed establishment of a U.S. Uranium Reserve and general market conditions, the Company intends
to continue its permitting and related activities at the Roca Honda Project during 2021. Permitting efforts in 2021 include the integration of the Adjacent Roca Honda
Properties into the permitting efforts underway for the Roca Honda Project properties, including the submittal of a revised National Pollutant Discharge Elimination
System (“NPDES”) permit application to the EPA and continuation of the Supplement to the Draft EIS through the USFS.

The Company’s Planned Work

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The Sheep Mountain Project

Unless  indicated  otherwise,  the  Sheep  Mountain  Project  technical  information  included  in  this  Report  on  Form  10-K  is  based  on  a  technical  report  entitled  “Sheep
Mountain  Uranium  Project,  Fremont  County,  Wyoming,  USA,  Updated  Preliminary  Feasibility  Study,  National  Instrument  43-101  Technical  Report,  Amended  and
Restated” dated February 28, 2020, prepared by Douglas L. Beahm, P.E., P.G., Principal Engineer of BRS Inc. in accordance with NI 43-101 (the “Sheep Mountain
Technical Report”).  Douglas  L.  Beahm  is  a  “qualified  person”  and  is  “independent”  of  the  Company  within  the  meaning  of  NI  43-101.  The  Mineral  Resource  and
Mineral  Reserve  estimates  set  out  in  the  Sheep  Mountain  Technical  Report  were  updated  in  2019  to  reflect  current  guidance  for  prospects  for  eventual  economic
extraction. The updated Mineral Resource and Mineral Reserve estimates are summarized in an updated technical report which was filed on SEDAR on February 28,
2020 and available at www.sedar.com. The technical report was updated to account for permitting changes to the Project that were made after 2012, and to update the
Mineral Resource estimate based on current guidance for prospects for eventual economic extraction. The resource associated with the Sun-Mc area was removed from
this update as it does not meet guidance for prospects for eventual economic extraction at $60 per pound U O . The resource given in the 2012 Technical Report should
now  be  considered  historical  in  nature.  The  Sun-Mc  resource  was  never  part  of  the  mine  plan,  and  therefore  does  not  impact  the  economics  in  the  updated  Sheep
Mountain Technical Report.

3

8

The  Sheep  Mountain  Project  is  an  underground  and  open  pit  uranium  project.  The  Sheep  Mountain  Project  was  acquired  on  February  29,  2012,  as  a  result  of  the
Company’s acquisition of Titan Uranium Inc. (“Titan”). The Sheep Mountain Project is located eight miles south of Jeffrey City, Wyoming within the Wyoming Basin
physiographic province at the northern edge of the Great Divide Basin in central Wyoming. The Project is located throughout portions of Sections 8, 9, 15, 16, 17, 20,
21, 22, 27, 28, 29, 30, 31, 32, and 33, Township 28 North, Range 92 West.

Project Description and Location

The Sheep Mountain Project includes the Congo Pit, comprised of the Congo, North Gap, and South Congo areas, a proposed heap leach facility, and the reopening of
the existing underground facility (the “Sheep Underground”), which includes the Sheep I and Sheep II underground areas. Although alternatives were considered in the
past, the current recommended recovery method is the processing of extracted materials via an on-site heap leach facility. Material from the underground and open pit
operations are expected to be commingled at the stockpile site located near the underground portal and in close proximity to the pit. At the stockpile, the mineralized
material will be sized if needed, blended, and then conveyed via a covered overland conveyor system to the heap leach pad where it will be stacked on a double lined pad
for leaching. The primary lixiviant will be sulfuric acid. Concentrated leach solution will be collected by gravity in a double lined collection pond and then transferred to
the mineral processing facility for extraction and drying. The final product produced will be uranium concentrate (U O , also known as “yellowcake”). Energy Fuels
owns the White Mesa Mill and the Nichols Ranch Plant, which creates the option to transport loaded resin to either of those facilities for stripping, and to the White
Mesa Mill for drying, and packaging of yellowcake.

3

8

94

The preferred alternative for the development of the Sheep Mountain Project is the concurrent operation of the open pit and underground mining operations with onsite
uranium processing and recovery at the heap leach facility. A preliminary feasibility study (“PFS”) for the project has been completed in accordance with NI 43-101,
which  includes  the  preliminary  design  and  sequencing  of  the  open  pit  and  underground  operations  and  the  heap  leach  mineral  processing  facility.  Designs  and
sequencing  are  inclusive  of  pre-production,  production,  and  decommissioning  and  reclamation.  The  currently  planned  mine  life  of  the  open  pit  is  12  years  with  an
additional four years allotted for mine closure and reclamation. The currently planned mine life of the underground is 12 years, including one year for development of
the primary decline.

The current design for the Congo Pit includes typical highwall heights in the range of 100 to 400 feet and reaches a maximum depth of 600 feet in localized areas in the
southeast  pit  corner.  The  open  pit  design  employs  similar  design  parameters  and  mining  equipment  configurations  to  those  used  successfully  in  past  Wyoming
conventional uranium operations. Highwall design is based upon the performance of past projects in the Sheep Mountain and Gas Hills districts and includes an average
highwall slope of 0.7:1, which reflects the average of a 10-foot bench width and 50-foot wall at a 0.5:1 slope.

The underground mining method proposed is a modified room and pillar method, based on past success in the area, but utilizing modern equipment such as jumbo drills
and 7 cubic-yard scooptrams for haulage. A new double entry decline will be constructed starting at the Paydirt Pit and ending below the deposit. Haulage from the
facility will be accomplished via a 36-inch conveyor within one of the double declines. The existing shafts will be used for ventilation purposes only, with exhaust fans
mounted at both locations. If the existing borehole ventilation shafts can be rehabilitated, they will be used as intake shafts.

In  2013,  the  Company  submitted  a  revised  PO  to  the  BLM,  which  included  redesign  of  the  heap  leach  processing  area  and  the  option  to  potentially  transport  the
mineralized material to an off-site processing facility. The revision to the PO is expected to provide more flexibility in processing the resources extracted from the Sheep
Mountain Project. A RoD giving BLM’s final approval of the revised PO was issued on January 6, 2017.

Accessibility, Climate, Local Resources, Infrastructure and Physiography

The Sheep Mountain Project is located at approximate Latitude 42°24’ North and Longitude 107° 49’ West within the Wyoming Basin physiographic province in the
Great Divide Basin at the northern edge of the Great Divide Basin. The project is approximately eight miles south of Jeffrey City, Wyoming. The nearest commercial
airport is located in Riverton, Wyoming approximately 56 miles from Jeffrey City on a paved two-lane state highway. The project is accessible via 2-wheel drive on
existing county and two-track roads.

The  Sheep  Mountain  Project  falls  within  the  inter-mountain  semi-desert  weather  province,  with  average  maximum  temperatures  ranging  from  31.1  °F  (January  and
December) to 84.9 °F (July), average minimum temperatures ranging from 9.1 °F (January) to 49.2 °F (July), and average total monthly precipitation ranging from 0.36
inches (January) to 2.04 inches (May). The topography consists of rounded hills with moderate to steep slopes. Elevations range from 6,600 feet to 8,000 feet above sea
level.  The  ground  is  sparsely  vegetated  with  sage  and  grasses  and  occasional  small  to  medium  sized  pine  trees  at  higher  elevations.  Year-round  operations  are
contemplated for the Sheep Mountain Project.

Telephone, electric and natural gas service adequate for the planned extraction and mineral processing operations have been established at the Sheep Mountain Project.
Electric service and a waterline have been extended via right-of-way issued by the BLM in 2011 to the existing Sheep 1 and 2 shafts. Adequate water rights are held by
the Company for planned extraction and mineral processing operations but need to be updated with the Wyoming State Engineer with respect to type of industrial use,
points of diversion, and points of use.

We believe that sufficient surface rights are in place for the contemplated operations, including tailings storage areas, waste disposal, and heap leach pads.

Ownership

The mineral properties at the Sheep Mountain Project are comprised of 218 unpatented mining claims (subsequent to the date of the Sheep Mountain Technical Report,
the Company added 13 claims to the 179 reported in the Sheep Mountain Technical Report) on land administered by the BLM; approximately 640 acres of State of
Wyoming leases; and approximately 630 acres of private leases on fee lands. In February 2012, Energy Fuels purchased 320 acres of private surface overlaying some of
the federal minerals covered by 18 of the claims. The purchased parcel includes the SW¼ SW¼ Section 28 and SE¼, E½ SW¼, and NW¼ SW¼ Section 29, T28N,
R92W.  A  final  payment  of  $5,000  was  made  in  January  2016  for  the  purchased  parcel.  The  combination  of  land  holdings  (including  the  13  new  claims)  comprises
approximately 4,675 acres and gives Energy Fuels mineral rights to resources as defined in the Congo Pit and the Sheep Underground areas. After the 2012 Technical
Report, the Company increased the Sheep

95

Mountain property size by 26 unpatented mining claims (approximately 520 acres) through the acquisition of Strathmore. These contiguous claims form a larger buffer,
with potential for additional uranium resources, along the west side of the Project. The current total land position is approximately 5,195 acres.

To maintain these mineral rights, the Company must comply with the lease provisions, including annual payments with respect to the State of Wyoming leases; private
leases;  BLM  and  Fremont  County,  as  well  as  Wyoming  filing  and/or  annual  payment  requirements  to  maintain  the  validity  of  the  unpatented  mining  lode  claims  as
follows. Mining claims are subject to annual filing requirements and payment of a fee of $165 per claim. Unpatented mining claims expire annually but are subject to
indefinite annual renewal by filing appropriate documents and paying the fees described above. ML 0-15536 will expire on 1/1/2024. Annual Payments to maintain ML
0-15536 are $2,560 per year. The original private lease dated November 20, 2975 between McIntosh Cattle Company and Western Nuclear Inc. (the “Private Lease”)
expired 11/20/2015. Properties covered by the Private Lease include: Township 28 North, Range 92 West, 6th PM; Section 20: S½SW¼; Section 29: NW¼, SW¼SW¼;
Section 30: SE¼NE¼, E½SE¼; Section 31: E½NE¼; Section 32: E½NE¼; Section 33: S½NW¼. Since the date of the Sheep Mountain Technical Report, the Company
no longer holds the Private Lease, however a Surface Owner’s Agreement (originally dated January 27, 1970, as amended on April 14, 1981 and ratified by assignees on
April 16, 2007) covering the same parcels and a few select claims in the Sun-Mc area is still in effect. It carries a 2% mine value royalty for any material extracted from
the subject lands, but no other payment obligations.

The Sheep Mountain Project is subject to an overall sliding scale royalty of 1% to 4% due to Western Nuclear, based on the Nuclear Exchange Corporation Exchange
(“NUEXCO”) Value. This royalty is currently at its maximum rate of 4%. Under Wyoming State Lease ML 0-15536, there is a royalty of 5% of the quantity or gross
realization value of the U O , based on the total arms-length consideration received for uranium products sold.

3

8

Uranium mining in Wyoming is subject to both a gross products tax (county) and a mineral severance tax (state). At the federal level: aggregate corporate profit from
mining ventures is taxable at corporate income tax rates, i.e., individual mining projects are not assessed federal income tax but, rather, the corporate entity is assessed as
a whole. For mineral properties, depletion tax credits are available on a cost or percentage basis (whichever is greater). The percentage depletion tax credit for uranium is
22%, among the highest for mineral commodities, IRS Pub. 535.

Permitting and Licensing

In  June  2010,  Titan  commenced  baseline  environmental  studies  to  support  an  application  to  the  NRC  for  a  Source  Material  and  Byproduct  Material  License  (the
“License”) for operation of a heap leach facility. Work was also initiated on a revision to the existing WDEQ Mine Permit, as well as a PO for the BLM. Baseline studies
included wildlife and vegetation surveys, air quality and meteorological monitoring, ground and surface water monitoring, radiological monitoring, and cultural resource
surveys.

Submission of the PO to the BLM was made in June 2011. The PO was accepted as complete by the BLM, and an EIS was initiated in August 2011. Energy Fuels
revised the PO in July 2012, consistent with the modified plan presented in the Sheep Mountain Technical Report. In July 2013, the PO was again revised to reflect a
new waste rock disposal layout for the open pit mine and an improved and more economical heap leach and processing facility. The revised PO also included the option
of transporting mineralized material off-site for processing. The Final EIS was completed in August of 2016. On January 6, 2017, the BLM issued its RoD and approved
the PO.

In October 2011, Titan submitted a draft revision to its existing Mine Permit 381C to WDEQ. WDEQ then provided Titan with review comments as part of its “courtesy
review.”  The  proposed  permit  amendment  was  revised  and  resubmitted  in  January  2014.  In  July  2015,  the  revision  was  approved  by  WDEQ.  The  revision  includes
expansion of surface and underground mining operations and an updated reclamation plan consistent with current reclamation practices.

Development of an application to the NRC for a license to construct and operate the uranium recovery facility has been taken to an advanced stage of preparation. This
license would allow Energy Fuels to process the mineralized material into yellowcake at the Sheep Mountain Project site. The draft application to NRC for a Source
Material License was reviewed in detail by the NRC in October 2011. The NRC audit report identified areas where additional information should be provided. Effective
September 30, 2018, the State of Wyoming became an Agreement State under the Atomic Energy Act (as amended) for the regulation of uranium mills and heap leach
facilities, and authorization for the Source Material and Byproduct Material License was transferred from the NRC to WDEQ-LQD. The review and approval process for
this license is anticipated to take approximately four years from the date submitted to the WDEQ-LQD. Submittal of the license application to the WDEQ-LQD is on
hold pending the Company’s evaluation of off-site processing options for this project, and whether or not to proceed with an on-site uranium recovery facility, pending
improvements in uranium market conditions.

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The heap leach facility has been permitted by the State of Wyoming through issuance of the Mine Permit and by the BLM, yet still requires licensing by the WDEQ-
LQD. Mining could commence at this time under the existing RoD and Mine Permit, but the mined ore would need to be processed at a licensed off-site processing
facility under a toll-milling or other arrangement.

Geological Setting

A primary component of the geology for the Sheep Mountain Project is the Battle Spring Formation. Battle Spring is Eocene in age. Prior to deposition of the Battle
Spring Formation and subsequent younger Tertiary formations, underlying Paleocene, Cretaceous, and older formations were deformed during the Laramide Orogeny.
During the Laramide Orogeny, faults, including the Emigrant Thrust Fault at the northern end of the project area, were active and displaced sediments by over 20,000
feet. Coincident with this mountain building event, Paleocene and older formations were folded in a series of echelon anticlines and synclines, generally trending from
southeast to northwest. The Battle Spring Formation was deposited unconformably on an erosional landscape influenced by these pre-depositional features. Initial stream
channels transporting clastic sediments from the Granite Mountains formed in the synclinal valleys.

The  geologic  setting  of  the  Sheep  Mountain  Project  is  important  in  that  it  controlled  uranium  mineralization  by  focusing  movement  of  the  groundwaters,  which
emplaced the uranium into the stream channels, which had developed on the pre-tertiary landscape. The Battle Spring Formation and associated mineralization at the
Sheep Mountain Project is bounded to the east by the western flank of the Sheep Mountain Syncline and to the west by the Spring Creek Anticline. To the north the
system is cut off by erosion. To the south the Battle Spring continues into the northern portions of the Great Divide Basin.

Mineralization occurs throughout the lower A Member of the Battle Spring Formation and is locally up to 1,500 feet thick. The upper B Member is present only in
portions of the project and may be up to 500 feet thick. Although arkosic sandstone is the preferred host, uranium has been extracted from all lithologies. Grade and
thickness are extremely variable depending on whether the samples are taken from the nose or the tails of a roll front. Typically, the deposits range from 50 feet to 200
feet along a strike, five feet to eight feet in height, and 20 feet to 100 feet in width. Deposits in the Sheep Mountain Project area occur in stacked horizons from 7,127
feet in elevation down to 6,050 feet in elevation.

History

The  Sheep  Mountain  Project  was  acquired  by  Energy  Fuels  on  February  29,  2012,  as  a  result  of  the  Company’s  acquisition  of  Titan,  which  is  now  a  wholly  owned
subsidiary  of  Energy  Fuels.  Titan  acquired  the  Sheep  Mountain  Project  in  two  transactions  in  2009.  A  50%  working  interest  was  acquired  when  Titan  completed  a
business combination with Uranium Power Corp. (“UPC”) on July 31, 2009. UPC is now a wholly-owned subsidiary of Energy Fuels. At that time, UPC and UPC’s
U.S. subsidiary UPC Uranium (USA) Inc. (now known as Energy Fuels Wyoming Inc.) became wholly-owned subsidiaries of Titan. The remaining 50% of the Sheep
Mountain Project was owned by Uranium One Inc. (“U1”) which was UPC’s joint venture partner for the project. On October 1, 2009, Titan acquired U1’s 50% interest,
giving Titan a 100% interest in the Sheep Mountain Project. On February 29, 2012, Energy Fuels acquired Titan and its subsidiaries, at which point the Sheep Mountain
Project became 100% owned by the Company.

The Sheep Mountain Project was operated as an underground and open pit mine at various times in the 1970s and 1980s. 5,063,813 tons of mineralized material were
mined and milled, yielding 17,385,116 pounds of uranium at an average grade of 0.17% U O . Mining was suspended in 1988 and the project has been on care and
maintenance since that time.

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8

Uranium was first discovered in the Crooks Gap District, which includes the Sheep Mountain Project, in 1953. While the original discoveries were aided by aerial and
ground radiometric surveys, exploration activities were primarily related to drilling and exploratory trenching. Three companies dominated the district by the mid-1950s:
Western Nuclear Inc. (“Western Nuclear”),  Phelps  Dodge  Corporation  (“Phelps Dodge”),  and  Continental  Uranium  Corporation  (“Continental”).  Western  Nuclear
built the Split Rock mill at Jeffrey City in 1957 and initiated production from the Paydirt pit in 1961, Golden Goose 1 in 1966, and Golden Goose 2 in 1970. Phelps
Dodge was the principal shareholder and operator of the Green Mountain Uranium Corporation’s Ravine Mine, which began production in 1956. Continental developed
the  Seismic  Pit  in  1956,  the  Seismic  Mine  in  1957,  the  Reserve  Mine  in  1961,  and  the  Congo  Decline  in  1968.  In  1967,  Continental  acquired  the  Phelps  Dodge
properties  and  in  1972,  Western  Nuclear  acquired  all  of  Continental’s  Crooks  Gap  holdings.  During  the  mid-1970’s  Phelps  Dodge  acquired  an  interest  in  Western
Nuclear, which began work on the Sheep Mountain I in 1974, the McIntosh Pit in 1975, and Sheep Mountain II in 1976. Western Nuclear ceased production from the
area in 1982. Western Nuclear production from the Sheep Mountain I is reported to have been 312,701 tons at 0.107% U O . Subsequent to the closure of the Sheep
Mountain I by Western Nuclear, during April to September 1987, Pathfinder Mines Corporation (“Pathfinder”) mined a reported 12,959 tons, containing 39,898 pounds
of uranium at an average grade of 0.154% U O  from Sheep Mountain I. U.S. Energy-Crested Corp. (“USECC”) acquired the properties from Western Nuclear in 1988,
and during May to October 1988, USECC mined 23,000 tons from Sheep Mountain I, recovering 100,000 pounds of uranium for a mill head grade of 0.216% U O . The
material was processed at Pathfinder’s Shirley Basin mill, 130 miles east of

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the Project. The Sheep Mountain I mine was allowed to flood in April 2007. UPC (then known as Bell Coast Capital) acquired a 50% interest in the property from
USECC  in  late  2007.  USECC  later  sold  all  of  its  uranium  assets  to  U1.  Titan  acquired  UPC’s  50%  interest  in  the  property  when  it  acquired  UPC  by  a  plan  of
arrangement in July 2009. Titan acquired U1’s interest in the Sheep Mountain Project in September 2009.

During the National Uranium Resource Evaluation (“NURE”)  program  conducted  by  the  DOE  in  the  late  1970s  and  early  1980s,  the  project  area  and  vicinity  were
evaluated. This evaluation included aerial gamma, magnetic, and gravimetric surveys, soil and surface water geochemical surveys and sampling, and geologic studies
and classification of environments favorable for uranium mineralization.

Approximately 4,000 holes were drilled in the project area prior to 1988, most of which were open-hole rotary drilling, reliant upon down-hole geophysical logging to
determine equivalent uranium grade % eU O .
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3

However,  some  core  drilling  for  chemical  analysis  was  also  completed.  The  drill  maps  show  hole  locations  at  the  surface  and  downhole  drift,  the  thickness  and
radiometric grade of uranium measured in weight percent U O , elevation to the bottom of the mineralized intercept, collar elevation, and elevation of the bottom of the
hole.

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In 2006, UPC completed a drilling program consisting of 19 holes totaling 12,072 feet. Two of the 19 holes were located in Section 28 for the purpose of confirming the
mineralization within the Sheep Underground mine area. The remaining 17 holes were completed in the planned Congo Pit to test both shallow mineralization and to
explore a deeper mineralized horizon. Such 2006 drilling efforts confirmed the presence of mineralization in the shallow horizons of the Congo Pit area, leading to the
identification and extension of roll front mineralization in the 58 sand along strike.

Following the acquisition of UPC by Titan, five holes were drilled in the Congo Pit area in 2009 for a total of 1,700 feet. In situ mineral grades for 2009 drilling were
determined by geophysical logging including both conventional gamma logging and state of the art Uranium Spectrum Analysis Tool. In 2010, Titan also drilled 62
exploratory drill holes and 5 monitor wells in the Congo Pit area, followed by an additional 73 exploratory drill holes and 5 monitor wells in 2011. There were a total of
140 exploration holes drilled between 2009 and 2011 totaling approximately 44,000 feet.

No relevant exploration work, other than this drilling, has been conducted on the property in recent years. The project is located within a brownfield site, which has
experienced past mine production and extensive exploration and development drilling. The initial discovery was based on aerial and ground radiometric surveys in the
1950s, but since that time exploratory work on the site has been primarily drilling.

Mineralization

Most of the mineralization in the Crooks Gap District occurs in roll-front deposits. Roll fronts have an erratic linear distribution but are usually concordant with the
bedding.  Deposits  have  been  discovered  from  the  surface  down  to  a  depth  of  1,500  feet.  The  two  major  uranium  minerals  are  uranophane  and  autunite.  Exploration
drilling indicated that the deeper roll-type deposits are concentrated in synclinal troughs in the lower Battle Spring Formation. Three possible sources for uranium have
been suggested: post-Eocene tuffaceous sediments, leached Battle Spring arkoses, and Precambrian granites. Structural controls of uranium occurrences along roll fronts
include carbonaceous siltstone beds that provide a local reducing environment for precipitation of uranium-bearing minerals, and abrupt changes in permeability along
faults, where impermeable gouge is in contact with permeable sandstones. Uranium has also been localized along the edges of stream channels and at contacts with
carbonaceous shales.

Mineral Resources

Mineral Resource and Mineral Reserve Estimates

The Mineral Resource estimates for the Sheep Mountain Project as set out in the Sheep Mountain Technical Report are summarized in the following table. The Mineral
Resource estimates presented herein have been completed in accordance with CIM Standards and NI 43-101. Based on the drill density, the apparent continuity of the
mineralization along trends, geologic correlation and modeling of the deposit, a review of historic mining with respect to current resource projections, and verification
drilling, the Mineral Resource estimate herein meets CIM criteria as an Indicated Mineral Resource. These Indicated Mineral Resources are not Reserves within the
meaning of SEC Industry Guide 7. See “Cautionary Note to United States Investors Concerning Disclosure of Mineral Resources,” above. Below is a summary of the
total Indicated Mineral Resources  estimated for the Sheep Mountain Project as of April 8, 2019. This Mineral Resource estimate was updated and revised to reflect a
lower assumed long-term uranium price per pound U O than what was used in the previous (April 2012) estimate. This updated estimate is summarized in an updated
version of the technical report, which was filed on SEDAR on February 28, 2020. This updated Mineral Resource estimate is lower than the estimate in the April 2012
report.

(1)

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Sheep Mountain Mineral Resources – Uranium

(1)(2)(3)(4)

Classification
Sheep Mountain Measured Resources (M)

Zone
---

G.T. Cut-off
---

Tons (000) Grade % eU O
8
---

---

3

Sheep Mountain Indicated Resources (I)
Total (M & I)
Sheep Mountain Inferred Resources

(5)

Notes:

Sheep Underground

Congo Pit Area

---

0.3

0.1

---

5,547 

6,116 
11,663 
---

0.117%

0.122%
0.12 %
---

Pounds eU O
8
3
(000)
---

13,032 

14,903 
27,935 
---

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101 and the classifications comply with CIM definition standards and do
not represent reserves under SEC Industry Guide 7. Mineral resources that are not reserves do not have demonstrated economic viability. See “Cautionary Note to
United States Investors Concerning Disclosure of Mineral Resources,” above.
(2) Mineral Resources are estimated at a uranium grade x thickness (G.T.) cut-off grade of 0.10 G.T. (2 ft. of 0.05% eU O  for the Congo Pit and 0.30 G.T. (6 ft. of
0.05% eU O ) for the Sheep Underground.
(3) Numbers may not add due to rounding.
(4) Mineral Resources are estimated using a long-term uranium price of $60 per pound U O .
8
(5) The decrease in the indicated resource from April 2012 is due to a decrease in the price used in cutoff grade calculations ($65 to $60 per pound U O ).  The
decreases in the resource include approximately 93,000 tons from the Sheep Underground, 60,000 tons from the Congo Pit Area and all 1,080,000 tons from the
Sun-Mc Area. The Sun-Mc resource given in the 2012 PFS should now be considered historical in nature.

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This mineral resource estimate removes those portions of the resource that fall within the historic limits in the Congo Pit. It is estimated that some 25% of the initial
resource estimate and the total reported mined tonnage from the historic Sheep I underground mine was removed. From a review of the Sheep I and II existing mine
workings, it was apparent that little or no mineralized material was mined at the historic Sheep II and that only development work was completed. Estimated mineral
resources for potential open pit areas were diluted to a minimum mining thickness of two feet and a cutoff grade of 0.05% U O , which equates to a 0.10 GT cutoff. The
cutoff of 0.10 GT used for estimating the Mineral Resources for the open pit areas is the same cutoff value as that used for estimating the Mineral Reserves at a $60/lb.
uranium price. The cutoff of 0.30 GT used for estimating the Mineral Resources for Sheep Underground is lower than the 0.45 GT cutoff used for estimating the Mineral
Reserves at a $60/lb. uranium price. Some of the Mineral Resources fall outside of the mine plan, whereas all of the Mineral Reserves fall within the mine plan. Those
portions of the mineral resource outside the current mine plans which do not demonstrate reasonable prospects for eventual economic extraction have been removed
from the mineral resource estimate in compliance with current 43-101 regulations and CIM guidance.

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Mineral Reserves

The estimate of mineral reserves for the Sheep underground extraction area is set out in the Sheep Mountain Technical Report. With respect to the open pit mineral
reserves,  mineral  resources  for  the  Congo,  North  Gap,  and  South  Congo  areas  were  combined  into  a  single  comprehensive  mineral  resource  model.  Open  pit  mine
designs  and  sequencing  was  completed  for  all  areas,  and  the  resultant  mineral  reserve  estimate  reflects  the  current  open  pit  mine  designs  and  economic  evaluations.
These reserves have been calculated in accordance with NI 43-101 and should not be considered to meet the definition of “reserves” within the meaning of SEC Industry
Guide 7. Resources that are not “reserves” do not have demonstrated economic viability. See “Cautionary  Note  to  United  States  Investors  Concerning  Disclosure  of
Mineral Resources,” above.

Below is a summary of the total Probable Mineral Reserve estimate for the Sheep Mountain Project as calculated in accordance with NI 43-101:

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Classification
Sheep Mountain Proven Reserves

Sheep Mountain Probable Reserves
Total Proven and Probable Reserves

Notes:

Sheep Mountain Mineral Reserves – Uranium

(1)(2)(3)(4)(5)

Zone
---

Open Pit

Underground

G.T. Cut-off
---

0.1

0.45

Tons (000) Grade % eU O
8
---

---

3

3,955

3,498
7,453

0.115%

0.132%
0.123%

Pounds eU O
8
3
(000)
---

9,117

9,248
18,365

(1) The Mineral Reserve estimate in this table complies with the requirements of NI 43-101 and the classifications comply with CIM definition standards and do not
represent reserves under SEC Industry Guide 7.
(2) Mineral Reserves are estimated at a uranium grade x thickness (G.T.) cut-off grade of 0.10 G.T. (2 ft. of 0.05% eU O ) for the Congo Pit and 0.45 G.T. (6 ft. of
0.075% eU O ) for Sheep Underground.
(3) Mineral Reserves are estimated using a long-term uranium price of $60 per pound U O .
8
(4) Numbers may not add due to rounding.
(5) The Mineral Reserves are fully included in the total Mineral Resources shown above.

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The Probable Mineral Reserve is that portion of the Indicated Mineral Resource that is economic under the estimated costs and assumed pricing conditions. The cutoff
grade of 0.075% eU O  at a minimum mining height of 2 foot equates to a 0.10 GT cutoff for the Congo Pit. The cutoff grade of 0.075% eU O  at a minimum mining
height of 6 feet equals a 0.45 GT cutoff used for the Sheep underground extraction area. The cutoff grade was determined based on an assumed uranium price of $60 per
pound U O .
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Present Condition of the Property and Work Completed to Date

The  Sheep  Mountain  Project  includes  the  Congo  Pit,  a  proposed  heap  leach,  and  the  planned  reopening  of  the  existing  Sheep  Underground  mining  facility.  Mineral
Extraction at the Sheep Underground mining facility was suspended in 1988 and the project has been on care and maintenance since that time.

The Sheep Mountain Project does not currently have a processing facility. Transportation of mineralized materials to the White Mesa Mill is not economic at current
uranium prices. As a result, it will be necessary to permit and construct a heap leach processing facility at the site or make arrangements to process Sheep Mountain
mineralized materials at a third-party processing facility.

The Company is subject to liabilities for mine reclamation at the Sheep Mountain project. The Company maintains a bond in the amount of $950,000 with the State of
Wyoming  as  security  for  these  liabilities.  The  Company  files  an  annual  report  with  the  State  of  Wyoming,  and  the  amount  of  the  bond  may  be  adjusted  annually  to
ensure sufficient surety is in place to cover the full cost of reclamation. The Company’s reclamation of the exploration drilling performed by Titan was deemed complete
in October 2014; the drilling permit was terminated, and that bond was fully released.

The Sheep Mountain Project was acquired by the Company in February 2012, through the Company’s acquisition of Titan. As of December 31, 2020, the total cost
attributable to the Sheep Mountain Project on the financial statements of the Company was $34.18 million.

The Company’s Planned Work

The  Company  will  continue  to  evaluate  its  options  for  processing  Sheep  Mountain  mineralized  material,  including  continuing  to  pursue  permitting  for  a  heap  leach
facility at the site, or determining whether arrangements can be made to process Sheep Mountain mineralized materials at a third-party processing facility. Submittal of
the license application to the WDEQ-LQD for a heap leach processing facility at the site is on hold pending the Company’s evaluation of off-site processing options for
this project. The project is currently on standby, pending completion of the evaluation of the processing options for the Project and improvement in market conditions.
Additional work is subject to any actions the Company may take in response to the proposed establishment of a U.S. Uranium Reserve and general market conditions.

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The Henry Mountains Complex

Except as noted below concerning the land and permitting efforts, the following technical and scientific description of the Henry Mountains Complex is based on the
technical report dated June 27, 2012 titled “Technical Report on the Henry Mountains Complex Uranium Property, Utah, U.S.A.,” prepared by William E. Roscoe, Ph.D.,
P.Eng., Douglas H. Underhill, Ph.D., C.P.G. and Thomas C. Pool, P.E. of Roscoe Postle Associates Inc. (“RPA”) in accordance with NI 43-101 (the “Henry Mountains
Technical Report”). Each of the authors of the Henry Mountains Technical Report is “independent” of Energy Fuels and a “qualified person” for purposes of NI 43-101.
The  report  contains  mineral  resource  estimates  for  the  Indian  Bench,  Copper  Bench,  Southwest  and  Tony  M  deposits.  The  Henry  Mountains  Technical  Report  is
available on SEDAR at www.sedar.com and on EDGAR at www.sec.gov. The Henry Mountains Complex does not have known “reserves” and is therefore considered
under SEC Industry Guide 7 definitions to be exploratory in nature, despite uranium extraction activities occurring at the Tony M deposits as recently as 2008.

Property Description and Location

The Henry Mountains Complex is an underground project comprised of the Bullfrog Property, hosting the Indian Bench and the Copper Bench deposits, and the Tony M
Property,  hosting  the  Southwest  deposit  and  the  Tony  M  deposit  and  associated  mineral  extraction  facilities.  The  Henry  Mountains  Complex  is  located  in  eastern
Garfield County, Utah.

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Accessibility, Climate, Local Resources, Infrastructure and Physiography

Road access to the Henry Mountains Complex is by paved Highway 276, running between Hanksville and Bullfrog Basin Marina, Utah. An unimproved gravel road
maintained by Garfield County extends west from Highway 276, passing by the portal of the Tony M Property, and continuing northerly across the property, the northern
end of which is crossed by another county road. The property is located in a relatively remote area of Utah with limited infrastructure. The town site of Ticaboo, Utah is
located approximately five miles south of the property. Ticaboo has been used to provide housing and municipal services for Tony M Property staff. The next closest
community is Hanksville, Utah, a small town of a few hundred people located approximately 40 miles north of the property. During operation of the Tony M Property,
electricity was generated locally. Materials and supplies are transported to the site by truck - a drive of approximately 275 miles from Salt Lake City or 190 miles from
Grand Junction, Colorado. The distance to the White Mesa Mill from the Tony M Property is approximately 117 miles.

The climate is distinctly arid with an average annual precipitation of approximately eight inches, in addition to approximately12 inches of snow. The vegetation consists
primarily of small plants including some major varieties of blackbrush, sagebrush, and rabbit brush. A few small junipers are also present. Relief over the combined
Henry Mountains Complex is approximately 2,250 feet (the technical report erroneously reported 800 feet). The elevation on the property ranges from 4,550 feet above
sea level at the portal of the Tony M Property, which is near the southern end of the property, to 6,800 feet above sea level at the northern end of the property. The terrain
is typical canyon lands topography, with some areas deeply dissected by gullies and headwalls of canyons and the rest consisting of gently undulating gravel benches
covering  the  northern  part  of  the  project  area.  The  terrain  in  several  parts  of  the  property  is  particularly  rugged  and  inaccessible  and  is  the  primary  reason  for  the
irregular pattern of surface drill holes in parts of the property.

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Ownership

The Henry Mountains Complex is 100% owned by Energy Fuels and was acquired from Denison Mines Corp. and its affiliates in June 2012. The project consists of one
Utah  State  Mineral  Lease  for  Section  16,  Township  35  South,  Range  11  East  (T35S  R11E),  Salt  Lake  Meridian  (“SLM”),  and  202  unpatented  federal  lode  mining
claims. The latter consist of 137 B.F., 19 Bull, 19 Star, two Frog claims (comprising the Bullfrog Property), and 17 TIC and eight Ticaboo claims, including fractions
(comprising the Tony M property). The claims and state lease comprise one contiguous property located in T34S, R11E and T35S, R11E, SLM. The Utah State Section
16 includes 638.54 acres, and the 202 unpatented lode mining claims consist of about 3,667.18 acres (not specified in the technical report), for a total land holding of
4,305.72 acres. The surface rights are owned by the federal government, administered by the BLM, with the exception of the State lease, which has associated state
surface rights.

There is no royalty burden for the 185 claims that comprise the Bullfrog Property, as well as for the Ticaboo claims. All unpatented mining claims are subject to an
annual federal mining claim maintenance fee of $165 per claim plus approximately $10 per claim for county filing fees. The 17 TIC claims are held by Energy Fuels,
subject  to  an  annual  advance  minimum  royalty.  The  uranium  production  royalty  burden  is  4%  yellowcake  gross  value  less  taxes  and  certain  other  deductions.  The
vanadium production royalty burden is 2% gross value less certain deductions. The Utah State Lease carries an annual rental of $640, plus an escalating annual advance
minimum royalty based on the uranium spot price. Since the technical report was written, the State lease was renewed in 2015 for an additional 10-year term, which can
be extended. Other changes in the renewed lease include reducing annual advanced royalty payments and crediting the advanced royalty against the production royalty
for the year in which it is paid plus any amount paid in the five prior years. The uranium royalty on the State lease is 8% of gross value less certain deductions. The
vanadium royalty on the State lease is 4% of gross value less certain deductions.

Tony M Property:

Permitting

The original Tony M Property mine permit was allowed to lapse. Subsequently the previous operator, Denison, filed for exploration permits with the Utah Division of
Oil, Gas and Mining (“UDOGM”) and the BLM. These permits were granted by UDOGM and the BLM on December 2, 2005 and March 6, 2006, respectively, which
enabled Denison to regain access, inspect and begin rehabilitation of the Tony M underground workings. Denison also began the permitting process for the Tony M
Property. The permit application was submitted in November 2006 and a RoD and approved PO were received in September 2007.

The PO was challenged by the Center for Water Advocacy and the Utah Chapter of the Sierra Club, which requested a Utah State BLM Director Review and a stay of
the decision approving the Final PO for the Tony M Property. On November 21, 2007, the BLM State Director issued a decision vacating the previously issued permit
and remanded the case to the Field Office in order that the EA for the Tony M Mine PO could be amended and a new RoD issued. As a result of this decision to vacate
and  renew,  the  request  for  stay  was  considered  moot.  The  new  decision  was  issued  by  the  BLM  on  November  23,  2007  approving  the  PO  for  the  project.  The  new
decision was once again appealed by the Center for Water Advocacy and the Utah Chapter of the Sierra Club. The Utah State Director issued a decision denying the
appeal and upholding the PO on February 19, 2008. In addition to the PO and Finding of No Significant Impact (“FONSI”) from the BLM, major permits for the Tony
M property include an approved Large Mine permit with UDOGM, and an approved ground water discharge permit with the Utah Division of Water Quality (“DWQ”).
A reclamation bond of $708,537 is in place.

Permit applications for a Phase 2 expansion were submitted to the BLM and UDOGM in 2008, but Denison subsequently requested that BLM and UDOGM review of
the applications be deferred given the market conditions at that time.

Bullfrog Property:

Although the Company has completed initial environmental baseline studies and mine plans for permitting purposes at the Bullfrog Property, the submittal of permit
applications has been deferred pending more favorable market conditions.

Exposed rocks in the project area are Jurassic and Cretaceous in age. Host rocks for the Copper Bench-Indian Bench and Tony M-Southwest uranium-vanadium deposits
are Upper Jurassic sandstones of the Salt Wash Member of the Morrison Formation. This formation is located within the Colorado Plateau. Early Tertiary fluvial and
lacustrine sedimentation within the deeper parts of local basins was followed in mid-Tertiary time by laccolithic intrusion and extensive volcanism. Intrusions of diorite
and monazite porphyry penetrated the sediments at several sites to form the laccolithic mountains of the central Colorado Plateau.

Geologic Setting

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The  Morrison  Formation  is  a  complex  fluvial  deposit  of  Late  Jurassic  age.  In  outcrop,  the  Salt  Wash  is  exposed  as  one  or  more  massive,  ledge-forming  sandstones,
generally interbedded with laterally persistent siltstones or mudstones. The lower Salt Wash is approximately 150 feet thick in the Project area, thinning and becoming
less sandy northward from the project area. Sandstones comprise 80% of the sequence, with siltstones and mudstones making up the remainder. Significant uranium
mineralization occurs only in this lower unit.

History

In 1970 and 1971, Rioamex Corporation conducted a 40-hole drilling program in an east-west zone extending across the southerly end of the Bullfrog Property and the
northerly end of the Tony M and adjacent Frank M properties. Some of these holes intercepted significant uranium mineralization. The Bullfrog deposit was initially
explored  by  Exxon  Minerals  Company  (“Exxon”),  while  the  Tony  M  deposit  was  explored  and  advanced  by  Plateau  Resources  Ltd.  (“Plateau”),  a  subsidiary  of
Consumers Power Company (“Consumers”) of Michigan.

In  February  1977,  drilling  commenced  in  what  was  to  become  the  Tony  M  deposit.  Subsequently,  Plateau  drilled  more  than  2,000  rotary  drill  holes  totaling  about
1,000,000 feet. Over 1,200 holes were drilled in the Tony M area. Following the discovery of the Tony M deposit in 1977, Plateau developed the Tony M Property from
September 1, 1977, to about May 1984, at which time mining activities were suspended. By January 31, 1983, over 18 miles of underground workings were developed at
the Tony M Property, and a total of approximately 237,000 tons of mineralized material was extracted with an average grade of 0.121% U O  containing about 573,500
pounds U O . The underground workings at the Tony M Property are accessed via two parallel declines extending about 10,200 ft. into the deposit. The underground
workings were allowed to flood after mining activities were suspended in 1984. The southern one-half of the underground workings remained dry, as they are located
above the static water table.

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Exxon commenced drilling on the Bullfrog Property in 1977. Before it sold the property to Atlas in July 1982, Exxon had drilled 1,782 holes. From July 1982 to July
1983, Atlas completed 112 drill holes delineating the Southwest and Copper Bench deposits on approximately 100-foot centers. After July 1983, Atlas completed an
additional  49  core  hole  drilling  program  throughout  the  Bullfrog  Property,  as  well  as  a  133  rotary  drill  hole  program  to  delineate  the  Indian  Bench  deposit  on
approximately 200-foot centers. In total, 2,232 drill holes were completed on the Bullfrog Property.

The  Southwest  and  Copper  Bench  deposits  are  delineated  by  drilling  on  approximately  125-foot  centers.  The  Indian  Bench  deposit  is  delineated  by  drilling  on
approximately 200-foot centers. In some areas, the rugged terrain made access difficult, resulting in an irregular drill pattern. Records indicate that 81 core holes were
drilled in the Southwest, Copper Bench, and Indian Bench deposits, while 25 core holes were drilled in the vicinity of the Tony M deposit. The core holes provided
samples of the mineralized zone for chemical and amenability testing.

Denison acquired the Bullfrog Property when it purchased most of the assets of EFN in 1997. In February 2005, Denison acquired the Tony M Property bringing it under
common  ownership  with  the  Bullfrog  Property.  Following  rehabilitation  work  at  the  Tony  M  Property  and  re-establishment  of  surface  facilities  in  2006,  Denison
received operational permits, reopened the Tony M underground workings and commenced mining activities in September 2007. This work included a long-hole drilling
program to discover and delineate mineralization within about 100 feet of underground workings. In November 2008, Denison announced that mining activities at the
Tony M Property would be suspended due to uranium and economic market conditions. During its September 2007 to December 2008 reactivation, cleanup and mining
activities, Denison extracted 162,384 tons of mineralized material at radiometric grade of 0.131% containing 429,112 pounds U O  from within existing workings and
from the previously stockpiled material. This material was trucked to the White Mesa Mill for processing. In June 2012, Energy Fuels acquired all of Denison’s uranium
properties in the United States, including the Henry Mountains Complex.

8

3

No mine development has been conducted on the Southwest portion of the Tony M-Southwest deposit or on the Copper Bench-Indian Bench deposit located further
north. Energy Fuels has carried out no exploration work on the Henry Mountains Complex.

Mineralization

Uranium mineralization in the Henry Mountains Complex is hosted by favorable sandstone horizons containing detrital organic debris. Mineralization primarily consists
of coffinite, with minor uraninite, which usually occurs in close association with vanadium mineralization. Mineralization occurs as intergranular disseminations, as well
as coatings and/or cement on and between sand grains and organic debris. Vanadium occurs as montroseite (hydrous vanadium oxide) and vanadium chlorite in primary
mineralized zones located below the water table (i.e., the northernmost portion of the Tony M deposit). Historic production records from the AEC for the South Henry
Mountains  district  suggest  that  the  vanadium  content  of  the  district  is  relatively  low.  Based  on  the  review  of  the  available  analyses,  RPA  is  of  the  opinion  that  the
V O :U O  ratio ranges from about 1.3:1 to about 2.0:1 in the Henry Mountains Complex deposits.

2

5

3

8

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The  Henry  Mountains  Complex  vanadium-uranium  deposits  consist  of  two  extensive  elongate,  tabular  zones  containing  a  large  concentration  of  mineralization.  The
Tony M–Southwest deposit extends for a distance of approximately 2.5 miles along a north-south trend and has a maximum width of approximately 3,000 feet. The
larger Copper Bench-Indian Bench deposit extends approximately 3.5 miles along a northwesterly trend to the northeast of the Tony M–Southwest deposit.

Mineral Resource Estimates

Denison estimated the Mineral Resources of the Tony M-Southwest deposit in 2009 using the GT contour method, and EFN estimated the Mineral Resources of the
Copper Bench-Indian Bench deposit in 1993 by EFN using the polygonal block method. These Mineral Resources are not Reserves within the meaning of SEC Industry
Guide 7.

Henry Mountains Complex Mineral Resources – Uranium

(1)(2)(3)(4)

Classification
Henry Mountains Measured Resources (M)

Henry Mountains Indicated Resources (I)
Total (M & I)

Henry Mountains Inferred Resources
Total Inferred Resources

Notes:

Zone
---

Tony M

(2)

Southwest

(2)

Indian Bench

(3)

Copper Bench

(3)

Tony M

(2)

Southwest

(2)

Indian Bench

(3)

Copper Bench

(3)

Tons (000)
---

Grade %
eU O
8
3
---

Pounds eU O
8
3
(000)
---

1,030

660

220 

500 
2,410 

650

210

250 

500 
1,610 

0.24%

0.25%

0.40%

0.29%
0.27%

0.17%

0.14%

0.42%

0.32%
0.25%

4,830

3,300

1,740 

2,930 
12,800 

2,170

580

2,090 

3,240
8,080 

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101 and the classifications comply with CIM definition standards and do
not represent “reserves” under SEC Industry Guide 7. Mineral resources that are not “reserves” do not have demonstrated economic viability. See “Cautionary Note
to United States Investors Concerning Disclosure of Mineral Resources,” above.
(2) Mineral Resources for Tony M and Southwest are estimated at a uranium grade x thickness (G.T.) cut-off of 0.20 G.T. (2 ft. of 0.10% eU O ). This cut-off is
estimated using a long-term uranium price of $60 per pound U O .
8
(3) Mineral Resources for Indian Bench and Copper Bench are estimated at a uranium grade x thickness (G.T.) cut-off grade 0.80 G.T. (4 ft. of 0.20% eU O ). This
cut-off is estimated using a long-term uranium price of $40 per pound U O .
8
(4) Numbers may not add due to rounding.

3

3

8

3

3

8

The EFN resource estimate was audited by RPA and accepted as a current Mineral Resource estimate for Energy Fuels under NI 43-101 requirements.

The following section has been prepared by the Company and is not based exclusively on the Henry Mountains Technical Report.

Present Condition of the Property and Work Completed to Date

The Tony M Property was developed from 1977 to 1983 with a double entry system including two parallel declines spaced 50 feet apart. The declines measure 9 feet by
12 feet in cross- section, have crosscuts on 50-foot centers, have a minus 3% grade, serve as the primary fresh air intake, and are 10,200 feet in length. By January 31,
1983, over 18 miles of underground workings had been developed at the Tony M Property. The underground workings were allowed to flood after mining activities were
suspended in 1984. The southern one-half of the underground workings remained dry, as they are located above the static water table.

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The underground workings were planned as a random room and pillar approach with pillar extraction by a retreat system. Mining equipment consisted of slushers and
rubber-tired, five- to ten-ton capacity load-haul-dump units. Exhaust ventilation was provided by five bored ventilation shafts, six feet in diameter, each with a 75-HP
exhaust fan mounted at the shaft collar.

By early 2007, work on reactivating the Tony M Property was carried out by Denison, and surface and underground rehabilitation and repairs were conducted. Surface
facilities to support mining activities were constructed, including administration and maintenance facilities, site power and communications, and an evaporation pond for
evaporation of water from the underground workings. Worker housing was established in the town of Ticaboo, Utah. As rehabilitation work advanced, ventilation was
re-established. The water level in the underground workings rose to historic pre-mining activity levels, and upon reaching the flooded workings, dewatering activities
were also initiated. During the rehabilitation work, limited amounts of “cleanup mineralized material” were removed. As areas of the underground workings were made
ready  for  mining  activities,  extraction  of  mineralized  materials  increased  steadily.  Dewatering  continued  at  an  average  rate  of  125  gallons  per  minute  during  these
activities.  Denison  placed  the  Tony  M  Property  on  temporary  closure  status  at  the  end  of  November  2008,  and  dewatering  activities  ceased.  The  project  is  being
maintained in a state ready to resume operations as market conditions warrant. All Company housing and property in Ticaboo have been sold by Energy Fuels.

There is no existing infrastructure on the Bullfrog Property.

The Henry Mountains Complex was acquired by the Company in June 2012, through the acquisition of the U.S. Mining Division from Denison. The cost of the Henry
Mountains Complex has been fully impaired, and as of December 31, 2020, the total cost attributable to the Henry Mountains Complex and its associated equipment on
the financial statements of the Company was nil.

During 2021, the Company is conducting care and maintenance activities at the Tony M property in order to maintain it on standby. No work is planned for the Bullfrog
(Indian  and  Copper  Bench)  portions  of  the  Henry  Mountains  Project.  Additional  work  is  subject  to  any  actions  the  Company  may  take  in  response  to  the  proposed
establishment of a U.S. Uranium Reserve and general market conditions.

The Company’s Planned Work

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The La Sal Project

Unless  otherwise  stated  concerning
land  tenure,  permitting  efforts,  and  La  Sal  Project  activities  in  2018-2019,  the  following  technical  and  scientific  description  of  the  La  Sal  Project  is  derived  from  a
technical report titled “Technical Report on La Sal District Project (Including the Pandora, Beaver, and Energy Queen Projects), San Juan County, Utah, U.S.A.,” dated
March 25, 2014, prepared by Douglas C. Peters, CPG, of Peters Geosciences, in accordance with NI 43-101 (the “La Sal Technical Report”). The La Sal Technical
Report includes an updated NI 43-101 compliant Mineral Resource estimate. The author of the La Sal Technical Report is a “qualified person” and “independent” of the
Company within the meaning of NI 43-101. A copy of the La Sal Technical Report is available on SEDAR at www.sedar.com and on EDGAR at www.sec.gov. The La
Sal Project does not have known “reserves” and is therefore considered under SEC Industry Guide 7 definitions to be exploratory in nature, despite uranium extraction
activities occurring as recently as 2012.

Project Description & Location

The La Sal Project is an underground project that consists of four mineral properties within close proximity of one another, including (from east-to-west) the Pandora
(Snowball) Property, the Beaver (La Sal) Property, the Redd Block Property, and the Energy Queen Property. The La Sal Project is located in San Juan County, Utah near
the town of La Sal. Other properties within the La Sal Project (but not described in the La Sal Technical Report) include the Pine Ridge property, east of the Pandora
property, and unpatented mining claims west of the Energy Queen Property.

The La Sal trend, which includes the La Sal Project, has a long history of uranium and vanadium production. Deposits from this district have been successfully milled at
several historic mills in the region including Union Carbide’s mill at Uravan, Colorado (through its subsidiary Umetco Minerals Corporation, the Climax Uranium Mill
in Grand Junction, Colorado, the Atlas Mill at Moab, Utah and Energy Fuels’ White Mesa Mill near Blanding, Utah.

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Commercial operations at the La Sal Project are currently on standby. Shallower mineral resources are accessed via the La Sal and Pandora declines, while the deeper
resources are accessed via the Beaver and Energy Queen Shafts. The resource is mined utilizing split-shooting and random room and pillar mining methods, which have
proven successful within the La Sal Complex over the last 40 years, and regionally over the last 70. Split-shooting is used because the Salt Wash deposits are typically
thinner than the minimum underground height needed for personnel and equipment access. The split-shooting mining method allows for mineralized material and waste
material to be mined separately.

Accessibility, Climate, Local Resources, Infrastructure and Physiography

The La Sal Project is easily accessed from the all-weather Utah State Highway 46. Utah 46 enters the project land near the southwest corner of ML-49313 (Section 36,
T28S, R24E) about three miles east of the intersection of Utah 46 with U.S. Highway 191 at La Sal Junction. Utah 46 stays within or very near the project land for the
next 9 miles to the east. All State and U.S. highways in this area are paved roads.

The area is semi-arid. Temperatures range between an average low of 41°F to an average high of 72°F. Less than ten inches of precipitation falls per year. Winters are not
severe, although there are numerous snowstorms, the temperature drops below 0°F at times, and snow can accumulate to over a foot in the lower areas and more than
two feet at times on Pine Ridge. The region of the La Sal Project central area is characterized by a broad shallow valley of hay fields and pasture lands at an elevation
between 6,400 and 7,000 feet. Hills cut by small canyons occur at the west end and even higher elevations of about 7,800 feet are reached at Pine Ridge on the east end.
All  elevations  within  four  miles  of  the  center  and  west  end  of  the  property  support  moderate  growths  of  sage  and  rabbitbrush  along  with  other  brush,  forbs,  cactus,
yucca, and grasses. Higher elevations contain juniper and piñon pine in the rocky soils along with scrub oak, aspen, and Ponderosa pine on Pine Ridge to the east.

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La Sal, Utah is a small town, currently home to about 200 people. It has been a hub to area ranchers, uranium and copper miners, and oil and gas workers for many
years. Larger population centers of Moab and Monticello, Utah are 22 miles north and 34 miles south, respectively, from La Sal Junction on Highway 191. Before the
cessation of mining activities at the Beaver and Pandora Properties in late 2012, many of the workers also came from the Nucla-Naturita and the Dove Creek areas of
Colorado, each about 55 miles away to the east and south, respectively. Larger cities with industrial supply houses include Cortez, Colorado about 100 miles to the south
and Grand Junction, Colorado about 140 miles to the north.

Electric transmission and distribution lines exist throughout the project area, of sufficient size to supply the load the projects demanded in the past. Several substations
exist, and the electricity supply is adequate for additional demand. Natural gas is also available for any future production needs.

Ownership

The  La  Sal  Project  is  held  by  Energy  Fuels’  subsidiary,  EFR  Colorado  Plateau  LLC,  under  private  surface  use  and  access  leases,  private  mineral  leases,  Utah  State
Mineral Leases, San Juan County surface use, access and mineral leases. The Company currently owns or controls 209 unpatented mining claims on land managed by
the  BLM  or  USFS  that  are  either  owned  by  Energy  Fuels  (80  claims)  or  leased  by  Energy  Fuels  (129  claims)  remain.  The  total  land  package  now  consists  of
approximately 9,450 acres. The unpatented claims cover about 3,350 acres, the seven Utah State leases total approximately 2,182 acres, the San Juan County leased land
contains just over 263 acres, and the six separate surface access and nine private parcel mineral leases apply to a total of 3,655 acres. The property covers all, or parts of
the following Sections: Sections 31, 32, and 33, T28S, R25E; Sections 4, 5, 6, and 7, T29S, R25E; Sections 25, 26, 31, 32, 33, 34, 35, and 36, T28S, R24E; Sections 1,
2, 3, 4, 5, 6, 7, 11, and 12, T29S, R24E; Section 36, T28S, R23E; and Sections 1, and 12, T29S, R23E, SLBM, San Juan County, Utah.

Annual holding costs consist of rental fees to the BLM at $165 per year per claim, due on or before September 1st each year. An affidavit of the payment to the BLM
must be filed with the appropriate County each year for a nominal fee of about $10 per claim. This applies to all unpatented claims whether owned or leased by Energy
Fuels. Annual holding costs for State leases and private leases vary, ranging between $500 and $13,500 for State Leases and $480 and $29,000 for private leases. The
Company is also required to pay production royalties at varying rates for unpatented mining claims and private leases. The Utah State production royalties are fixed at
8% on uranium and 4% on vanadium.

The Company generally has entered into surface access agreements sufficient to allow access for its mining activities.

Permitting

Mineral extraction facilities on private and public lands in Utah require an approved Notice of Intent (“NOI”) with the UDOGM. If the facility generates water, a ground
water discharge permit is required for the treatment plant and ponds, and a surface water discharge permit is required for discharge of treated water. Both permits are
issued through the DWQ. Air permits for air emissions including radon are issued by the Utah Division of Air Quality (“UDAQ”). Water well permits, water rights, and
stream alteration permits are also issued through the DWQ. On federal land, all the state permits listed above are required, as well as a Plan of Operations approved
through a NEPA review by the responsible federal land managing agency.

The Company’s mineral facilities at the La Sal Project are all existing facilities in historic mining areas, and approvals by the BLM and USFS have been obtained under
EAs and FONSIs under NEPA. The Energy Queen and Redd Block IV Properties are located on private land and were permitted with UDOGM in the early 1980s by
Union Carbide. The Energy Queen Property was developed and has conducted mineral extraction, but the Redd Block IV Property was discontinued soon after the start
of construction. A mine and reclamation plan amendment for the Energy Queen Property was approved by the UDOGM on September 22, 2009. This amendment allows
the Company to install water treatment and other new surface facilities to support extraction of up to 250 tons per day of mineralized materials. Water discharge permits
to allow initial and ongoing discharge of water from underground workings were also approved by the DWQ in 2009 and renewed most recently in 2018. Energy Fuels
initiated  permitting  plans  for  additional  facility  expansion  in  2012,  but  then  deferred  these  plans  when  the  Redd  Block  IV  resource  was  acquired  in  the  Denison
acquisition. As market conditions may warrant, the Company intends to perform engineering studies to determine if the Redd Block IV resource can be extracted from
the Energy Queen shaft and surface facilities. If this proves to be the case, the Energy Queen UDOGM permit would be updated to include the Redd Block IV area as
well as other resources that have been acquired since the 2009 amendment. A Small Source Exemption that is in place for air emissions would also need to be replaced
with an air permit because of the increased surface disturbance.

Existing mining operations at the Pandora, Beaver, La Sal and Snowball Properties are fully permitted with the State of Utah, the BLM, and the USFS. In order to allow
expansion of the existing mines, Energy Fuels has obtained regulatory approvals for expansion of the Pandora, Beaver, and La Sal operations through the UDOGM, the
BLM, and the USFS. In late 2014, an EA, draft

109

Decision Notice and FONSI were issued for public comment. In March 2015, in response to an objection filed by an environmental interest group, the USFS ruled that
additional analysis was required before a modified Plan of Operations and EA could be approved for the proposed expansion. An expanded EA was finalized by the
USFS  and  BLM  in  September  2017  and  forwarded  to  Washington  DC  offices  of  the  BLM  for  approval.  On  February  23,  2018,  the  BLM  and  USFS  issued  the  EA,
Decision Record (BLM)/Decision Notice (USFS), and FONSI approving the expansion, conditional upon the Company incorporating certain specific requirements into
the Plan of Operations amendment and having the required reclamation bond in place. On September 26, 2018, the USFS approved the Plan of Operations amendment
and surety bond. In November 2020, the Large Mine permit expansion was approved through UDOGM. All other regulatory approvals needed for project expansion,
including an air emissions permit, are in place.

Geologic Setting

The Colorado Plateau covers nearly 130,000 square miles in the Four Corners region of the U.S. The La Sal Project and other properties held by Energy Fuels lie in the
Canyon Lands Section in the central and east-central part of the Colorado Plateau in Utah and Colorado. The Colorado Plateau’s basement rocks are mostly Proterozoic
metamorphics and igneous intrusions. The area was relatively stable throughout much of the Paleozoic and Mesozoic Eras with minor uplifts, subsidences, and tiltings
resulting  in  fairly  flat-lying  sedimentary  rocks  ranging  from  evaporites,  limestones,  and  marine  clastic  sediments,  through  eolian  sandstones,  to  detritus  of  fluvial
systems.

The significant uranium deposits in the La Sal Project occur in the late Jurassic Morrison Formation. The Morrison comprises two members in the La Sal area. The
lower member, the Salt Wash, is the main uranium host. The upper part of the Morrison is the Brushy Basin Member; it is from 350 to 450 feet thick. The Salt Wash,
approximately 300 feet thick, consists of about equal amounts of fluvial sandstones and mudstones deposited by meandering river systems flowing generally toward the
east. The Brushy Basin was deposited mostly on a large mud flat, probably with many lakes and streams. Much of the material deposited to form the Brushy Basin
originated from volcanic activity to the west. The majority of the recovered uranium has come from the upper sandstones of the Salt Wash Member known as the Top
Rim (historically referred to as the “ore-bearing sandstone,” or “OBSS”), which ranges from about 60 feet to 100 feet thick.

Light-brown and gray sandstones and conglomerates of the 200-foot thick Cretaceous Burro Canyon Formation overlie the Brushy Basin. These crop out in the eastern
part of the La Sal Project (over the Pine Ridge, Pandora, and La Sal/Snowball properties). This formation contains interbedded green and purplish mudstones with a few
thin limestone beds. The Burro Canyon Formation is exposed covering the Brushy Basin at the west end of the La Sal Project, on the State sections and claims west of
the  Energy  Queen.  Locally,  silicification  altered  the  limestones  to  chert  and  some  of  the  sandstones  to  orthoquartzite.  Orthoquartzite  cobbles  and  boulders  litter  the
Brushy Basin slopes. In the central part of the La Sal Project (Beaver, Redd Block, and Energy Queen), the Burro Canyon is covered by a layer of alluvium and gravels
shed from the La Sal Mountains to the north. These gravels vary in thickness from a thin veneer to over 120 feet thick.

The La Sal District uranium-vanadium deposits are similar to those elsewhere in the Uravan Mineral Belt. Host rocks within the areas surrounding the La Sal Project
consist of oxidized sediments of the Morrison Formation, exhibiting red, hematite-rich clastic rocks. Individual deposits are localized in areas of reduced, gray sandstone
and gray or green mudstone. The Morrison sediments accumulated as oxidized detritus in the fluvial environment. However, there were isolated environments where
reduced  conditions  existed,  such  as  oxbow  lakes  and  carbon-rich  point  bars.  During  early  burial  and  diagenesis,  the  through-flowing  ground  water  within  the  large,
saturated pile of Salt Wash and Brushy Basin material remained oxidized, thereby transporting uranium in solution. When the uranium-rich waters encountered the zones
of trapped reduced waters, the uranium precipitated. Therefore, deposits vary greatly in thickness, grade, size, and shape. Vanadium may have been leached from iron-
titanium mineral grains and subsequently deposited along with, or prior, to the uranium.

History

Numerous underground mines near located outcrops in the eastern part of the La Sal trend (in the La Sal Creek Canyon District) were mined for vanadium during the
early 1900s. Sometime after World War II (approximately 1948-1954), exploration work on Morrison Formation outcrops in the west end of the district resulted in the
discovery of the Rattlesnake mine (open pit) two miles west-southwest of the Energy Queen shaft. Deeper deposits of the central La Sal trend (in the area of the La Sal
Project)  were  discovered  in  the  1960s  and  developed  for  production  in  the  1970s  through  vertical  shafts  and  declines.  The  La  Sal  Project  and  La  Sal  Creek  District
production, through 1980, amounted to about 6,426,000 pounds U O  (average grade of 0.32% U O ) and nearly 29,000,000 pounds V O  (average grade of 1.46%).
Most production in the district was derived from fluvial sandstones, mainly in the upper part of the Salt Wash Member of the Morrison Formation of Jurassic age.

2

5

8

3

8

3

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The  Pandora  Property  was  operated  by  Atlas  Minerals  in  the  1970s  and  early  1980s.  Umetco  Minerals  (Union  Carbide)  operated  the  Snowball,  La  Sal,  and  Beaver
properties during the same time period. The Energy Queen property, then known as the Hecla Shaft, was started in 1979 by the Union Carbide/Hecla Joint Venture. The
Energy Queen stopped mining activities in 1983 due to low uranium prices. GEUMCO (General Electric Uranium Mining Company) operated the Pine Ridge property
in the late 1970s, producing from a sandstone lens in the Brushy Basin Member of the Morrison Formation. Pine Ridge was acquired by Minerals Recovery Corporation
in 1981, which developed a decline to the Salt Wash Member of the Morrison Formation, but halted mining activities before any significant extraction of mineralized
materials. A small project conducted mining activities in the eastern part of Section 2 (ML-49596) during the early 1980s. The amount of uranium extracted from this
project  is  unknown.  Low  uranium  and  vanadium  prices  forced  all  mining  activities  throughout  the  district  to  cease  around  1991.  Mineralized  materials  from  these
projects have been successfully processed at the Company’s currently operating White Mesa Mill, and the now dismantled Uravan Mill (Umetco) and Moab Mill (Atlas).

Denison (previously named International Uranium Corporation, or “IUC”) began mining activities at the Pandora Property in 2006 and later from the Beaver shaft and
La Sal decline. From 2007 to 2013, 446,000 tons of mineralized material were mined from the La Sal Complex and processed at the White Mesa Mill. This material had
an average grade of 0.20% U O  and 1.02% V O  and contained 1,774,000 pounds of uranium and 9,098,000 pounds of vanadium.

3

8

2

5

From 2008 through mid-2012, Denison drilled 225 exploration and infill (confirmation) holes in the project area. Energy Fuels drilled another 27 holes on the Energy
Queen Property and the State land to the northwest of the Energy Queen Property from 2007 through 2012. Due to declining uranium prices, mining activities ceased in
October 2012 at the Beaver/La Sal Property and in December 2012 at the Pandora Property. Both projects were put on a standby status and are currently maintained in
conditions that would allow them to be placed back into production within a few months’ time.

In 2018, the La Sal Decline was rehabilitated. Also, a test-mining program was started in October 2018 to determine the effectiveness of hand-held x-ray fluorescence
(“XRF”)  assays  for  vanadium  grade  control.  Test-mining  began  in  the  La  Sal/Beaver  portion  of  the  project  area  and  progressed  into  the  Pandora  mine.  In  total,
approximately 12,000 tons of ore were mined and vanadium grade control using XRF technology was confirmed. Confirmation was done by comparing the XRF results
to  chemical  assays.  The  program  also  included  the  rehabilitation  of  significant  portions  of  the  La  Sal  and  Pandora  mines  to  access  areas  included  in  the  test-mining
program.

The Company owns the data on over 4,500 surface and underground drill holes within the boundary of the property held as the La Sal Project.

Mineralization

The  uranium-  and  vanadium-bearing  minerals  occur  as  fine-grained  coatings  on  the  detrital  grains,  filling  pore  spaces  between  sand  grains,  and  replacing  some
carbonaceous  material  and  detrital  quartz  and  feldspar  grains.  The  primary  uranium  mineral  is  uraninite  (pitchblende)  (“UO ”)  with  minor  amounts  of  coffinite
(“USiO OH”). Montroseite (“VOOH”) is the primary vanadium mineral, along with vanadium clays and hydromica. Traces of metallic sulfides occur. In outcrops and
shallow oxidized areas of older mines in the surrounding areas, the minerals now exposed are the calcium and potassium uranyl vanadates, tyuyamunite, and carnotite.

4

2

Some stoping areas in the Beaver/La Sal and Pandora/Snowball Properties are well over 1,000 feet long and several hundred feet wide. The Indicated Mineral Resources
of the Redd Block and Energy Queen Properties identified through drilling are of similar size. Individual mineralized beds vary from several inches to over 6 feet in
thickness. Throughout much of the La Sal district there are three horizons in the Top Rim that host the mineralization, which are 25-40 feet apart.

Kovschak and Nylund (1981) report no apparent disequilibrium problems in the other mining episodes of the La Sal area. Mining activities and milling by Denison and
Energy Fuels shows that well-calibrated gamma probes equate well to the mill head grades indicating no significant disequilibrium exists. This is generally true of the
Salt Wash uranium deposits due to the age of the mineralization and the hydrologic history of the host rocks. Therefore, Energy Fuels has no reason to anticipate any
disequilibrium conditions within the unmined portions of the deposits on the project property.

Since the La Sal Project covers a length of ten miles and includes several project sites and facilities, the La Sal Project was divided into four blocks: Pandora, Beaver/La
Sal, Redd Block and Energy Queen. The mineral resource estimation for the La Sal Project is based on the gamma logs from 1,993 historic rotary drill and core holes,
247 holes drilled by Energy Fuels and Denison from 2007 to 2012, and approximately 500 underground long holes. Mineral Resource estimates have been calculated
using a modified

Mineral Resources Estimates

111

polygonal method. The mineralization in the La Sal Project is interpreted as being hosted in the Top Rim sandstone of the Salt Wash Member of the Morison Formation.
Total thickness of the host sandstone is between 60 and 100 feet.

La Sal Mineral Resources – Uranium and Vanadium

(1)(2)(3)(4)(5)

Classification

La Sal Measured Resources (M)

La Sal Indicated Resources (I)
Total (M & I)

La Sal Inferred Resources
Total Inferred Resources

Notes:

Zone

Energy Queen

Redd Block

Beaver/La Sal

Pandora

Energy Queen

Redd Block

Beaver/La Sal

Pandora

Energy Queen

Redd Block

Beaver/La Sal

Pandora

Tons
(000)

Grade %
eU O
8
3

Pounds eU O
8
3
(000)

Grade %
V O
5
2

Pounds V O
5
2
(000)

262

336

215

196

81

35

9

7
1,142 

43

95

29

18
185

0.19%

0.19%

0.19%

0.18%

0.17%

0.07%

0.18%

0.14%
0.18%

0.09%

0.09%

0.11%

0.12%
0.10%

971

1,260

800

701

268

47

33

19
4,100 

79

171

67

44
362 

0.97%

0.98%

0.98%

0.94%

0.87%

0.35%

0.96%

0.73%
0.94%

0.48%

0.47%

0.60%

0.66%
0.51%

5,100

6,615

4,199

3,682

1,409

249

173

99
21,525 

417

900

352

232
1,902 

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101, and the classifications comply with CIM definition standards and do
not represent “reserves” under SEC Industry Guide 7. Mineral resources that are not “reserves” do not have demonstrated economic viability. See “Cautionary Note
to United States Investors Concerning Disclosure of Mineral Resources,” above.
(2) Mineral Resources are estimated at a uranium grade x thickness (G.T.) cut-off of 0.20 G.T. (2 ft. of 0.10% eU O ).
(3)     Mineral Resources are estimated using a long-term uranium price of $65 per pound U O  and a vanadium price of $6.50 per pound V O .
5
(4)  The  average  V O :U O   ratio  used  for  estimating  the  vanadium  Mineral  Resources  is  5.25:1.  This  value  was  based  on  historical  milling  of  the  mineralized
8
material at White Mesa Mill.
(5) Numbers may not add due to rounding.

3

2

3

8

3

5

8

2

Present Condition of the Property and Work Completed to Date

Permanent structures existing at the Energy Queen Property include the head frame and a metal building containing an office, shop, showers, warehouse, and the hoist.
The  compressor  is  located  in  a  separate  building.  One  cased  vertical  ventilation  hole  was  established  into  the  underground  working  level.  A  small  water  treatment
building and settling ponds are located on the San Juan County land in Section 5. In the past, water was treated with barium chloride to remove radium.

The Beaver and La Sal Properties are accessed through the La Sal decline with rubber-tired equipment. The principal shop, offices, and warehouse facilities used by all
properties in the district are housed at the surface facilities of the La Sal decline. There are large fenced-in yards, as well as buildings for equipment and supply storage.
It is used as a central receiving site for bulk and large orders, which are then distributed to the other Energy Fuels’ properties in the district and other parts of the region.
The  shop  areas  include  facilities  specific  to  electrical  equipment,  drills,  mobile  diesel  equipment,  and  welding.  Engineering,  geology,  safety,  environmental,  and
supervisory and clerk offices are also located near the La Sal decline, in addition to staff and underground crew’s dry rooms. Ample stockpile space is available for easy
truck load-out for transporting mineralized material to the White Mesa Mill. Electrical

112

lines and substations exist and are adequately sized for any future extraction potential of the Mineral Resources. The Beaver and La Sal Properties are dry, so no water
treatment facilities are needed.

The surface infrastructure at the Beaver shaft location consists of the hoist house, hoist, and head frame. The shaft is 690 feet deep to the underground haulage level and
750  feet  in  total  depth.  There  are  three  loading  pockets,  two  of  70-ton  capacity  and  one  of  90-ton  capacity.  This  arrangement  allows  for  separation  of  mineralized
material  and  waste.  The  skips  dump  into  a  surface  bin  from  which  the  mineralized  material  is  trucked  a  short  distance  to  a  stockpile  and  subsequently  loaded  into
highway trucks for haulage to the White Mesa Mill. The shaft conveyance system is certified for man trips, although the routine access for personnel is through the La
Sal decline. Another building houses the compressors, which supply compressed air for the underground workings in the Beaver Project. Power lines and substations are
in place. The Beaver Property is dry underground; therefore, no water treatment facilities exist.

Access into the Pandora Property is through a decline with rubber-tired equipment. Surface facilities here are less than at the other projects. They consist of a small
office and shop buildings. A third building is used for storage of materials and equipment. Power lines exist to the property with enough capacity for the required load of
potential future mining activities. The Pandora Property is dry underground.

In  1980,  Umetco  planned  to  sink  another  shaft  to  access  the  Redd  Block  Mineral  Resources.  The  project  did  not  progress  far  due  to  low  uranium  prices.  The
infrastructure at the Redd Block Property associated with a possible new shaft consists of a cleared and leveled site large enough for future construction of all surface
facilities needed to support the mining operation. The power line and transformers are installed, and the concrete base for a compressor building has been poured. As
mining activities progress, the water table in the Salt Wash sandstone host horizon will be encountered between the west side of the Beaver Property and the east end of
the Redd Block area. Seven monitor wells were installed by Denison around this proposed shaft site.

Five surety bonds, totaling $1,186,700 have been posted with regulatory authorities to secure reclamation at the various project facilities.

Starting  in  April  2018,  the  Company  began  a  process  to  rehabilitate  the  La  Sal  Complex  so  that  it  would  be  ready  to  go  back  into  production  as  market  conditions
warrant.  Work  completed  between  April  2018  and  December  2019,  when  the  mine  was  placed  back  into  standby  status,  included  rehabilitating  both  the  La  Sal  and
Pandora declines, rehabilitating main haulage ways and working areas, unplugging and lining a vent raise, and mining approximately 12,000 tons of mineralized material
as part of a test-mining program. Additionally, 30 surface exploration drill holes and 5,200 feet of underground core were drilled between January and May 2019. Of the
30 surface drill holes, 6 intercepted relatively high-grade mineralization. High-grade intercepts are given in the table below.

Hole No.

Intercept Length
(ft.)

Uranium Avg.
Grade (%U O )
8

3

Uranium GT (Grade
x Thickness)

Vanadium Avg.
Grade (%V O )
5

2

Ratio (V O :U O )
8
2

5

3

LS-2019-002
LS-2019-004
LS-2019-005
LS-2019-014

LS-2019-029

(1)

Notes:

2.5
3.5
2
2

5.5

0.452
0.322
0.261
0.067

0.221

1.13
1.13
0.52
0.13

1.22

4.835
2.738
0.223
1.583

N/A

10.7:1
8.5:1
0.9:1
23.6:1

N/A

(1)          No  core  was  recovered  from  hole  LS-2019-029  and  therefore  a  vanadium  grade  is  not  available.  The %U O   grade  given  is  an  equivalent  U O   grade
(%eU O ) and is calculated from a downhole gamma probe and not chemical assay.

3

8

3

8

3

8

Note that the 12,000 tons mined has not yet been processed and has not been deducted from the La Sal resources presented above. The Company considers the quantity
too small to be considered material.

The Company acquired the Energy Queen Property in December 2006. The remainder of the La Sal Project was acquired by the Company in June 2012, through the
acquisition of the Denison US Mining Division. The cost of the La Sal Project has been fully impaired, and as of December 31, 2020, the total cost attributable to the La
Sal Project and its associated equipment on the financial statements of the Company was nil.

113

Subject to any actions the Company may take in response to the proposed establishment of a U.S. Uranium Reserve and general market conditions, work planned for
2021  includes  continuing  care  and  maintenance  activities  on  the  properties  within  the  La  Sal  Project,  pending  improvements  in  the  uranium  and/or  vanadium  price.
Reclamation work at the abandoned Snowball portal is scheduled for the first nine months of 2021.

The Company’s Planned Work

114

The Daneros Project

Unless  otherwise  stated  concerning  land  tenure  and  permitting  efforts,  the  following  scientific  and  technical  description  of  the  Daneros  Project  is  derived  from  a
technical report titled “Updated Report on The Daneros Mine Project, San Juan County, Utah, U.S.A.,” dated March 2, 2018, prepared by Douglas C. Peters, Certified
Professional Geologist, of Peters Geosciences, Golden, Colorado (now located in Lakewood, Colorado) in accordance with NI 43-101 (the “Daneros Mine Technical
Report”).  The  author  of  the  Daneros  Mine  Technical  Report  is  a  “qualified  person”  and  is  “independent”  of  the  Company  within  the  meaning  of  NI  43-101.  The
Daneros Mine Technical Report is available on SEDAR at www.sedar.com and on EDGAR at www.sec.gov. The Daneros Project does not have known “reserves” and is
therefore considered under SEC Industry Guide 7 definitions to be exploratory in nature, despite uranium extraction occurring as recently as 2012.

Project Description and Location

The Daneros Project is an underground project located in the Red Canyon portion of the White Canyon District in San Juan County, Utah, approximately 65 miles west
of  the  White  Mesa  Mill.  The  Company  holds  a  100%  interest  in  various  groups  of  mining  claims,  including  Daneros  and  adjoining  historical  sites,  which  can  be
developed in conjunction with the Daneros Project.

The  previous  owner  of  the  Daneros  Project,  Utah  Energy  Corporation  (“UEC”)  gathered  the  necessary  environmental  data  and  obtained  the  approvals  to  open  an
underground uranium project in May 2009. UEC commenced active mining activities, including constructing a decline into the main Daneros deposit. The first loads of
mineralized material from the Daneros Project were delivered to the White Mesa Mill in December 2009, and a toll milling campaign was conducted in the second half
of 2010. The Daneros Project was acquired by the Company in June 2012 along with all of Denison’s U.S. Mining Division. Prior to being placed on standby in October
2012, mineralized material from the Daneros Project was delivered to the White Mesa Mill and processed for Energy Fuels’ account.

115

The extraction of all resources in the Daneros Project is by conventional underground mining methods, which have been used successfully in the region for over 70
years. Because the Shinarump uranium deposits have irregular shapes and are constrained within several flat or slightly dipping horizons, random room and pillar mining
has proven successful in extracting the mineral resource. The use of rubber-tired equipment allows the workers to follow the mineralized material easily in the slight dips
and to ramp up or down to the other horizons. The deposit is accessed from the surface through a 450-foot decline at a gradient of -15%. The Shinarump deposits are
usually thinner than the underground height needed for personnel and equipment access. Therefore, the mineralized material is extracted by a split-shooting method. The
project also employs an underground long-hole exploration drilling program, reaching out as much as 400 feet ahead of and adjacent to the workings, as guided by the
project geologist.

Accessibility, Climate, Local Resources, Infrastructure and Physiography

The Daneros Project is located 3.3 miles southwest of Fry Canyon, Utah and is accessed via Radium King Road, which is maintained by San Juan County, and located
approximately 13 miles south of Utah Highway 95. A series of bulldozed tracks and drill roads provide access throughout the project area, but access to the mesa tops is
very limited. Electric power is generated on site. The shipping distance from the Daneros Project to the White Mesa Mill is about 65 miles.

The semi-arid climate of the White Canyon area is characterized by large daily and yearly temperature ranges and total annual precipitation of approximately 10 to 16
inches, mostly as sporadic, intense summer thunderstorms typical of the Colorado Plateau region. Winter snowfall is moderate and rarely stays on the ground very long.
Weather conditions pose no impediment to year-round operations.

Apart from previous mining activities, the only commercial land use purposes are cattle grazing and tourism activities, such as hiking and mountain biking. Due to a
shortage of water and thin soils, much of the White Canyon area is unsuitable for agriculture.

116

The  project  area  is  remotely  located  relative  to  water  and  power  infrastructure.  During  operations,  workers  reside  primarily  in  camp  trailers  in  Fry  Canyon,  or  they
commute from Blanding, Utah 65-miles to the east. Blanding is a town large enough to host regional industrial activities, including stores and supply houses of sufficient
size and inventory to meet most of the needs of an operation the size of the Daneros Project.

The  Project  is  located  along  a  north-south  trending  canyon,  which  is  a  tributary  to  Red  Canyon,  also  known  as  Bullseye  Canyon.  The  Red  Canyon  drainage  flows
westerly for approximately 25 miles to the Colorado River where it joins Lake Powell at the head of Good Hope Bay. The project portal area comprises steeply sloping,
rocky ground and scree along the eastern slope of Bullseye Canyon. Very steep to vertical, and at times overhanging, cliffs 400 feet high rise from the slope about 250
feet above the portal.

Vegetation in the project area consists of sagebrush, juniper and piñon in the hills and slopes, while desert grasses, forbs, and shrubs are evident within the valley floors
and on the mesa tops. Elevations in the region range from about 5,300 feet at the Fry Canyon townsite to over 7,000 feet on the surrounding mesa tops. The project
portal is at about 5,750 feet above sea level.

Ownership

The Daneros Project is owned by the Company’s subsidiary EFR White Canyon Corp. The property consists of 141 unpatented mining claims located on federal land
administered by the BLM in San Juan County, Utah, plus the State lease. The total Project area is approximately 3,072 acres. The property lies in Sections 1, (11, and 12
were dropped in 2014) T37S, R15E, SLM, Sections (4 dropped in 2014), 5, 6, 7, 8, (10, 11, 15, 17 dropped in 2014), and 18, T37S, R16E (and Section 31 and 33, T36S,
R16E dropped in 2014).

The mining claims are maintained by making annual payments of $165 per claim to the BLM due September 1  each year, along with a nominal filing fee paid to the
county within 30 days of the BLM filing of about $10 per claim. Work expenditures are not required. Holders of unpatented mining claims are generally granted surface
access to conduct mineral exploration and mining activities. However, additional mine permits and plans are generally required prior to conducting exploration or mining
activities on such claims.

st

A number of the claims bear production royalties. Claims hosting the Daneros deposit are subject to royalties ranging between 15% of “market value” of the mineralized
material and 2.5% of gross proceeds as described in further detail in the Daneros Mine Technical report. Other claims are owned by the Company without encumbrances.
The State lease carries the standard Utah royalty of 8% on uranium and 4% on vanadium.

Sufficient surface rights are in place for planned mining activities and waste storage. Since no milling activities are contemplated on the Daneros Project, no areas are
required for tailings storage, heap leach pads, or processing plant sites.

Permitting

The primary permits required for mining activities at the Daneros Project include a mine permit issued by UDOGM and a Plan of Operations (“PO”) approved by the
BLM under the NEPA review process. UEC submitted a PO for the Daneros Mine in 2008 that proposed a seven-year life of mine with production of up to 100,000 tons
of mineralized material within a 4.5-acre disturbed area footprint. In 2012, the BLM issued an EA based on the 2008 PO that was subject to public review and comment.
Following approval of the PO, an appeal was filed by Uranium Watch and associated environmental interest groups. The appeal was denied by the Utah BLM State
office, then appealed to the Department of Interior Board of Land Appeals (“IBLA”) and denied by IBLA in September of 2012.

In  early  2013,  an  amended  PO  and  a  Large  Mine  NOI  were  submitted  to  the  BLM  and  UDOGM,  respectively.  The  modified  PO  would  allow  production  of  up  to
500,000 tons of mineralized material over a 20-year period and an expansion of the disturbed area footprint to 46 acres. An EA was issued for public comment in July
2016 and finalized by the BLM in late 2016. With the designation of the Bears Ears National Monument (“BENM”) in December 2016, the BLM essentially suspended
review while they considered if expanded mining operations, now adjacent to the monument, might adversely affect the monument. In September 2017, an updated EA
that determined there would be no new impacts to the monument was forwarded to BLM Washington for approval. Since then, the BENM boundaries were modified by
Presidential Executive Order, and the Daneros mine would be at least 15 miles from the nearest boundary. The EA, FONSI and PO amendment were issued by BLM on
February  23,  2018.  Following  approval  of  the  modified  PO,  an  appeal  was  filed  by  the  Grand  Canyon  Trust  and  Southern  Utah  Wilderness  Alliance.  The  appeal  is
currently being considered by the IBLA.

Daneros was initially permitted by the UDOGM under a Small Mine Permit approved in 2009. The NOI for a Large Mining permit was submitted to UDOGM in early
2013. In 2015, UDOGM concluded its technical and administrative reviews of the application.

117

Approval  of  the  NOI  has  been  pending  BLM  approval  of  the  EA  and  Decision  Notice,  which  were  issued  on  February  23,  2018,  subject  to  certain  specified
requirements.  As  a  result  of  the  BLM’s  approval  in  2018,  pending  a  favorable  outcome  on  the  ongoing  appeal  through  the  IBLA,  the  Company  expects  UDOGM
approval of the modified PO and Large Mine permit later in 2021.

Geological Setting

Major uranium deposits of the east-central Colorado Plateau district occur principally in two fluvial sandstone sequences. The older is located at or near the base of the
Upper Triassic Chinle Formation and the other occurs in the Late Jurassic Salt Wash Member of the Morrison Formation. The main uranium-bearing unit at the Daneros
Project and throughout the White Canyon district is the fluvial Shinarump Member, a basal, sandstone-conglomerate sequence deposited in a complex stream system,
which unconformably overlies and locally scours into oxidized sedimentary units of the Moenkopi Formation.

The Shinarump Member consists of predominantly trough-crossbedded, coarse-grained sandstone and minor gray, carbonaceous mudstone and is interpreted as a valley-
fill sequence overlain by deposits of a braided stream system. Uranium mineralization appears to be related to low-energy depositional environments in that uranium is
localized in fluvial sandstones that lie beneath organic-rich lacustrine-marsh mudstones and carbonaceous delta-front sediments. The reducing environment preserved in
these facies played an important role in the localization of uranium.

Uranium  deposits  consist  of  closely-spaced,  lenticular  mineralized  pods  which  are  generally  concordant  with  bedding  in  paleochannel  sediments.  Single  mineralized
pods range from a few feet to a few hundred feet in length and from less than one to more than 10 feet in thickness. Deposits range in size from a few tons to more than
600,000 tons. The Shinarump deposits generally have low vanadium content and are therefore not processed for vanadium.

The uranium deposit at the Daneros Project, like nearly all others in the White Canyon district, is in the lower part of the Shinarump, especially where it has scoured into
the  Moenkopi.  The  lithology,  facies,  sedimentary  structures,  and  locations  within  the  channel  deposits  were  important  in  controlling  the  migration  of  fluids  and
localization of the deposits. Coarser-grained rock is more favorable than fine-grained sand or silt units. Most of the uranium mineralization overlies the impermeable
siltstones of the Moenkopi or local siltstone lenses internal of the Shinarump. The lateral edges of channels where they are bounded by mudstones are also favorable
locations for mineralization. Historical production from the White Canyon District exceeds 11 million pounds of U O .
8

3

History

The White Canyon mining district has a long history of exploration and mining. From 1949-1987 production from the district was 2,259,822 tons at an average grade of
0.24% U O  for a total of 11,069,032 pounds placing it second, behind Lisbon Valley, for uranium production from the Chinle Formation on the Colorado Plateau.

3

8

Exploration for uranium has been going on in the White Canyon area since the late 1940s. Prospectors used Geiger counters to investigate outcrops of the Shinarump
Sandstone. Past exploration is closely tied to the AEC buying program, the market price of uranium, and the opening and closing of several processing facilities in the
region.

The properties in the Daneros Project area remained idle until 1946. From 1948 until 1951, White Canyon and the nearby Red Canyon and Deer Flat areas were subject
to intense exploration. The AEC ore procurement program ended on December 31, 1970, and during the early 1970s minimal production was recorded from the district.

Production from the district increased again by 1974 when the demand for uranium increased due to nuclear power generation. Exploration and production once again
increased in the White Canyon District. In 1974, Utah Power and Light Company (“UP&L”) began to acquire properties in the White Canyon district, which included a
100% interest in the Spook-Bullseye property and a 60% interest in the Lark-Royal property both located near the Daneros Project in Red Canyon.

Between  1975  and  1985,  UP&L  conducted  several  phases  of  drilling  leading  to  definition  of  the  Lark,  Royal,  and  Bullseye  deposits  near  the  modern  day  Daneros
Project.  UP&L  drilled  595  diamond  drill  holes  with  an  average  depth  of  510  feet  and,  following  industry  standard  procedures,  logged  all  holes  using  down-hole
geophysical (gamma) probes to identify radioactive horizons. Anomalous horizons were sampled and analyzed for uranium.

UP&L  never  started  mining  activities  in  the  White  Canyon  district,  due  to  the  collapse  of  the  uranium  price  by  1982.  By  1987,  the  last  mines  in  the  White  Canyon
district closed due to declining economics, socio-political factors and competition from lower cost producers. Following 1987, the properties were idle, and little or no
exploration activity took place in the White Canyon district.

In 1993 UP&L dropped its mining claims in the White Canyon District. In October 1993, Eugene and Merwin Shumway staked the Daneros claims that covered the
deposits  UP&L  had  discovered.  Eugene  and  Merwin  Shumway  quitclaimed  their  claims  to  Wilene  and  Mike  Shumway,  Terry  Leach,  and  James  Lammert  in  March
1994. No exploration or development took place between 1994 and

118

2005. From 2005 to 2007, these individuals began acquiring properties with known historic mineral deposits in the White Canyon district.

In 2007, Utah Commodities Pty, Ltd. who later changed its name to White Canyon Uranium Limited (“WCUL”), which operated in the United States through its wholly
owned subsidiary, UEC, acquired a 100% interest in the Daneros claims from those individuals.

In December 2008, WCUL purchased 33 additional claims, known as the Lark-Royal Project, an extension of the Daneros Project, from Uranium One.

WCUL began drilling programs in Bullseye Canyon during 2007. The first program drilled 8 holes within the five Daneros claims. A second program in 2008 drilled 16
diamond drill holes and one rotary drill hole. Finally, a third program, also in 2008, drilled 11 diamond drill holes and 9 rotary drill holes. The success of this drilling
provided the basis for mineral resource estimates relied upon by WCUL to commence mining activities at the Daneros Project.

The Daneros Project was constructed and uranium bearing material was extracted by WCUL through its subsidiary UEC. WCUL gathered the necessary environmental
data and submitted applications for approvals to open an underground facility at Daneros. A PO was submitted to the BLM and was approved in May 2009, following
which UEC commenced active construction at the project, including driving a decline into the main deposit at Daneros. The first loads of mineralized material from the
Daneros Project were delivered to the White Mesa Mill in December 2009, which was then operated by Denison Mines. In January 2010, Denison entered into a toll
milling agreement with UEC, which was then a wholly-owned subsidiary of WCUL.

In 2011, Denison acquired all of the issued and outstanding shares of WCUL, including all shares of UEC. In June 2012, Energy Fuels acquired all of the issued and
outstanding shares of WCUL as part of its acquisition of the U.S. Mining Division from Denison, which included the Daneros Project and all of the shares of UEC (now
known as EFR White Canyon Corp.). Following the acquisition, the Company kept the project in operation until placing it on standby in October 2012 after the Daneros
Project  Technical  Report  was  written.  Between  2009  and  2013,  121,000  tons  of  mineralized  material,  with  an  average  grade  of  0.26%  U O  and containing 629,000
pounds of uranium, were mined at Daneros and processed at the White Mesa Mill.

3

8

Mineralization

Uraninite (pitchblende) is by far the dominant primary uranium mineral in the Shinarump deposits. It occurs as distinct grains, fine-grained coatings on and pore-fillings
between  detrital  quartz  grains,  partial  replacement  of  feldspar  grains,  and  as  replacement  in  carbonized  wood  and  other  remains  of  organic  matter.  Metallic  sulfide
minerals  are  often  abundant.  Where  secondary  oxidation  has  occurred,  minor  amounts  of  uranyl  carbonates,  sulfates,  and  phosphates  are  found.  The  source  of  the
uranium  is  not  well  established.  Overlying  shaley  units  of  the  Chinle  contain  clays  derived  from  volcanic  ash  that  is  uraniferous.  The  source  area  of  the  arkosic
sediments was also a uranium-rich province.

Daneros Mineral Resources – Uranium

(1)(2)(3)(4)(5)

Classification
Daneros Measured Resources (M)
Daneros Indicated Resources (I)
Daneros Total (M & I)
Daneros Inferred Resources

Notes:

Tons (000)
---
20
20
7

Grade %
eU O
8
3
---
0.36% 
0.36% 
0.37% 

Pounds eU O
8
3
(000)
---
142
142
52

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101, and the classifications comply with CIM definition standards and do
not represent “reserves” under SEC Industry Guide 7. Mineral resources that are not “reserves” do not have demonstrated economic viability. See “Cautionary Note
to United States Investors Concerning Disclosure of Mineral Resources,” above.
(2) Mineral Resources are estimated at a uranium cut-off grade of 0.23% eU O .
8
(3) Mineral Resources are estimated using a long-term uranium price of $55 per pound.
(4) Numbers may not add due to rounding.
(5) This Mineral Resource accounts for all material mined through October 2012, when Daneros was placed on standby.

3

119

Additional Historical Resources

The Daneros property contains three historical mines, which produced in the early days of mining in the White Canyon District. These mines are the Lark/Bullseye, the
Royal and the Spook. An historical resource estimate for the Lark mine was completed by UP&L in 1974. UP&L estimated that the Lark mine contained approximately
45,000 tons at a grade of 0.30% U O  for 265,000 pounds of uranium. This historical resource estimate is based on both surface and underground long-hole drilling.
Areas of influence are defined by connecting surface holes that are less than 100 feet apart and to the mineralized extent of a long hole.

8

3

Peters Geosciences and the Company do not consider this historical resource estimate to be current mineral resources or reserves as defined under NI 43-101. Energy
Fuels has reviewed a limited amount of data in connection with this historical estimate. Readers should be cautioned that a qualified person has not done sufficient work
to classify this historical estimate to current mineral resource or mineral reserve standards in accordance with NI 43-101. This historical resource estimate was classified
as  “Indicated  Resources.”  However,  this  category  was  applied  without  using  applicable  mining  standards  and  economics  and  should  not  be  considered  reserves  by
industry  definition.  The  Company  believes  this  historical  estimate  is  relevant  and  reliable,  as  the  methodology  was  well  documented  and  utilized  industry  standard
practice at the time. However, the methodologies used do not reflect current best industry practices and, thus, the Company does not consider these historical estimates to
be  equivalent  to  current  mineral  resources  or  mineral  reserves  as  defined  in  NI  43-101,  nor  has  the  Company  completed  sufficient  work  to  confirm  a  NI  43-101
compliant resource. Therefore, the historical estimates cannot, and should not, be relied upon as NI 43-101 resources or reserves.

Present Condition of Property and Work Completed to Date

The Daneros Project is fully permitted and constructed. The facilities consist of a modular trailer for the project office, two reinforced portals to access the underground
workings,  a  generator  building,  and  an  equipment  storage  and  maintenance  building.  The  deposit  is  accessed  from  the  surface  through  a  450-foot-long  decline  at  a
gradient of -15%. Two ventilation shafts daylight on the topographic bench above the underground workings.

The Daneros Project was acquired by the Company in June 2012, through the acquisition of the Denison US Mining Division. The cost of the Daneros Project has been
fully impaired, and as of December 31, 2020, the total cost attributable to the Daneros Project and its associated equipment on the financial statements of the Company
was nil.

The Company has no plans to perform any exploration or development work at Daneros during 2021 and will continue to maintain the Project on standby status. Permit
defenses are ongoing as described above. Additional work at Daneros is subject to any actions the Company may take in response to the proposed establishment of a
U.S. Uranium Reserve and general market conditions.

The Company’s Planned Work

120

Non-Material Mineral Properties

This  section  describes  certain  non-material  mineral  properties  held  by  the  Company.  As  these  projects  are  not  considered  material  to  the  Company’s  business,  the
Company may choose to pursue or to take under consideration the potential sale, joint venture, trade or other transaction involving one or more of these projects.

The Company holds the following non-material mineral properties:

The Company’s Properties located in the Powder River Basin, Wyoming, are as follows:

Other ISR Projects

The  Company’s  properties  in  the  Powder  River  Basin  of  Wyoming,  but  outside  of  the  Nichols  Ranch  Project,  include  12,480  acres  owned  100%  by  the  Company
through its wholly owned subsidiary, Uranerz. These properties include: the North Rolling Pin Property, the West North Butte Property, the Collins Draw, Willow Creek,
East Nichols, North Nichols, Verna Ann, and Niles Ranch properties. The Company, through Uranerz, also holds an 81% interest in the Arkose Joint Venture, which
holds 42,952 acres in the Powder River Basin. In May 2018, the Company sold its interest in the Reno Creek property. See Item 1, above.

In general, these ISR projects are located in basins containing sandstones of Tertiary age with known uranium mineralization. Limited exploration was conducted by
Uranerz on each project except for Verna Ann and Niles Ranch.

121

Wholly-owned Powder River Basin ISR Mineral Resources

Through  its  wholly  owned  subsidiary,  Uranerz,  the  Company  owns  properties  in  the  Powder  River  Basin  of  Wyoming,  but  outside  of  the  Nichols  Ranch  Project,
comprising a total of 19,801 acres. These properties include: the North Rolling Pin Property, the West North Butte Property, and the Collins Draw, Willow Creek, East
Nichols, North Nichols, Verna Ann, and Niles Ranch properties.

The  North  Rolling  Pin  property  is  discussed  in  the  Company’s  historical  technical  report  titled,  “Technical  Report  West  North  Butte  Satellite  Properties  Campbell
County, Wyoming, U.S.A.,” dated December 9, 2008 and available on SEDAR at www.sedar.com. The West North Butte satellite properties include West North Butte,
East North Butte, and Willow Creek, and are described in the Technical Report titled “Technical Report North Rolling Pin Property Campbell County, Wyoming, U.S.A.”
dated June 4, 2010 and available on SEDAR at www.sedar.com. Neither property is considered material at this time.

Except as noted, the following description of these properties is based on the foregoing technical reports.

Wholly-owned Powder River Basin ISR Mineral Resources

(1)(2)(3)(4)

Classification
Powder River Basin Measured Resources (M)

Powder River Basin Indicated Resources (I)
Total (M & I)

Powder River Basin Inferred Resources
Total Inferred Resources

Notes:

Property
North Rolling Pin

North Rolling Pin

West North Butte

North Rolling Pin

West North Butte

Tons (000) Grade % eU O
8
3
0.062  %

310

Pounds eU O
8
3
(000)
387

272

926
1,508 

39

1,117
1,156 

0.051  %

0.153  %
0.116 %

0.042  %

0.120  %
0.117 %

278

2,837
3,502 

33

2,682
2,714 

(1) The Mineral Resource estimate in this table were prepared in accordance with the requirements of NI 43-101 in place as of the publication dates for the above-
referenced Technical Reports, and the classifications comply with CIM definition standards and do not represent “reserves” under SEC Industry Guide 7. Mineral
resources that are not “reserves” do not have demonstrated economic viability. See “Cautionary Note to United States Investors Concerning Disclosure of Mineral
Resources,” above. The Technical Reports for West North Butte and North Rolling Pin are considered by the Company to be historical in nature, and have not been
updated to incorporate any regulations under NI 43-10 subsequently promulgated, as neither property is considered material to the Company, and no new material
scientific or technical information concerning them has become available since the dates originally published.
(2) Mineral Resources are estimated at a uranium grade x thickness (G.T.) of 0.20 G.T.
(3) Mineral Resources are estimated using a long-term uranium price of $65 per pound U O .
8
(4) Numbers may not add due to rounding.

3

Arkose Joint Venture, Powder River Basin, Wyoming:

The Company, through its wholly owned subsidiary Uranerz, holds an undivided 81% interest in the Arkose Joint Venture, which holds an additional 46,748 acres in the
Powder  River  Basin.  Uranerz  completed  the  acquisition  of  its  interest  in  the  Arkose  Joint  Venture  mineral  properties  on  January  15,  2008.  This  acquisition  was
completed  pursuant  to  a  purchase  and  sale  agreement  previously  announced  on  September  19,  2007  between  Uranerz,  NAMMCO,  Steven  C.  Kirkwood,  Robert  W.
Kirkwood and Stephen L. Payne (collectively, the “NAMMCO Sellers”).

In  connection  with  the  acquisition  of  its  interest  in  the  Arkose  Joint  Venture,  Uranerz  entered  into  a  venture  agreement  dated  January  15,  2008  (the  “Venture
Agreement”) with United Nuclear, LLC (“United Nuclear”), a limited liability company wholly owned by the NAMMCO Sellers and their designee under the purchase
and  sale  agreement.  Under  the  Venture  Agreement,  United  Nuclear  retained  its  nineteen  percent  (19%)  working  interest  in  the  Arkose  Joint  Venture,  and  Uranerz
assumed operations and management responsibilities of the Venture. Uranerz and United Nuclear agreed to contribute funds to programs and budgets approved under the
Arkose Mining Venture in accordance with their respective interests in the Venture.

122

The Arkose Mining Venture includes the following property units on which Uranerz has conducted exploration:

South Doughstick
Cedar Canyon
East Buck
South Collins Draw
Sand Rock
Little Butte
Beecher Draw

• North Jane*
•
•
•
•
•
•
•
• Monument
Stage
•

*Now included in the Nichols Ranch Project as part of the Jane Dough Property.

Except as noted, the following description of the Arkose Joint Venture properties is based on a technical report titled “Arkose Uranium Project Mineral Resource and
Exploration  Target,  43-101  Technical  Report”  dated  February  28,  2015,  prepared  by  Douglas  L.  Beahm,  P.E.,  P.G.  of  BRS  Inc.  in  accordance  with  NI  43-101  (the
“Arkose Technical Report”). Mr. Beahm is a “qualified person” and is “independent” of the Company within the meaning of NI 43-101. The Arkose Technical Report
is available on SEDAR at www.sedar.com.

In  September  2016,  the  Arkose  Joint  Venture  elected  to  forfeit  190  unpatented  lode  mining  claims  covering  3,925  acres  from  its  Kermit  property  and  144  claims
covering 2,975 acres from its Lone Bull property, which constitute all of the Arkose claims in those projects. In addition, four mineral leases comprising 592 acres in the
East Buck project were allowed to expire in 2016 without attempting to negotiate extensions to those leases. In 2017, mineral leases in the Monument, Cedar Canyon,
Sand Rock, East Buck and House Creek projects were allowed to expire; however, the expiry of those property interests did not materially affect the Company's ability
to continue exploration and extraction activities on its properties.

The  Arkose  Joint  Venture  properties  are  comprised  of  unpatented  lode  mining  claims,  state  leases  and  fee  (private)  mineral  leases,  summarized  as  follows  as  of
December 31, 2018:

Property Composition
Unpatented Lode Mining Claims
State Leases
Fee (private) Mineral Leases
TOTAL

Notes:

(1) Subject to royalties.

Ownership
(1)
Interest

81%
81%
81%

Number of
Claims/Leases
1,709 
1 
7 
1,717 

Acreage
(Approximate)
28,599 
518 
6,256 
35,373 

123

Classification
Arkose JV Measured Resources (M)
Arkose JV Indicated Resources (I)
Total (M & I)

Arkose JV Inferred Resources
Total Inferred Resources

Notes:

Arkose JV-owned Powder River Basin ISR Mineral Resources 

(1), (2), (3), (4)

Property
---
---

East Buck

Little Butte

Sand Rock

South Doughstick

Tons (000)
---
---
---

656

1,021

184

197
2,058

Grade %
eU O
8
3
---
---
---

0.110 %

0.090 %

0.100 %

0.130 %
0.099%

Pounds eU O
8
3
(000)
---
---
---

1.436

1.752

381

497
4,066 

Energy Fuels
Pounds eU O  (000)
8
(5)

3

---
---
---

1,163 

1,419 

309 

402 
3,293 

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101, and the classifications comply with CIM definition standards and do
not represent reserves under SEC Industry Guide 7. Mineral resources that are not reserves do not have demonstrated economic viability. See “Cautionary Note to
United States Investors Concerning Disclosure of Mineral Resources,” above.
(2) Mineral Resources for the Arkose JV are estimated at a uranium grade x thickness (G.T.) cut-off of 0.20 G.T. (minimum grade of 0.02% eU O ).
(3) Mineral Resources are estimated using a long-term uranium price of $65 per pound.
(4) Numbers may not add due to rounding.
(5) “Energy Fuels Pounds” represent the 81% Company share of the Arkose Mining Venture properties.

3

8

Arizona Strip

Other Conventional Projects

124

The  Pinenut  Project  has  been  reclaimed  except  for  a  two-acre  disturbance  associated  with  a  monitor  well.  Mineral  extraction  at  the  Company’s  Arizona  1  Project
commenced in December 2009 and continued until the project was placed on standby in February 2014 due to the depletion of the readily available resources. The Wate
Project and EZ Project are in the evaluation stage. Permitting at the Wate Project and the EZ Project is currently on hold. A description of the Wate Project can be found
in the NI 43-101 report titled “NI 43-101 Technical Report on Resources Wate Uranium Breccia Pipe-Northern Arizona, USA” dated March 10, 2015, prepared by Allan
Moran  and  Frank  A.  Daviess  of  SRK  Consulting  (U.S.)  Inc.  and  available  on  www.sedar.com  and  on  EDGAR  at  www.sec.gov.  The  EZ  Project  is  described  in  the
technical report titled “Technical Report on the EZ1 and EZ2 Breccia Pipes, Arizona Strip District, U.S.A.” dated June 27, 2012, prepared by Christopher Moreton of
RPA, among others, and available on www.sedar.com and on EDGAR at www.sec.gov.

Other Arizona Strip Properties Mineral Resources – Uranium

(1)(4)(5)

Classification
Arizona Strip Measured Resources (M)
Arizona Strip Indicated Resources (I)
Total (M & I)

Arizona Strip Inferred Resources

Total Inferred Resources

Notes:

Property
---
---

Wate

(2)

EZ1 and EZ2

(3)

Tons (000) Grade % eU O
8
---
---
---

---
---
---

3

71

224

295 

0.79  %

0.47  %

0.55 %

Pounds eU O
8
3
(000)
---
---
---

1,118

2,105

3,223 

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101, and the classifications comply with CIM definition standards and do
not represent “reserves” under SEC Industry Guide 7. Mineral resources that are not “reserves”
do not have demonstrated economic viability. See “Cautionary Note to United States Investors Concerning Disclosure of Mineral Resources,” above.
(2) Mineral Resources for Wate are estimated at a uranium cut-off grade of 0.15% eU O  and for EZ1 and EZ2 are estimated at a uranium cut-off grade of 0.20%
eU O .
8
3
(3) Mineral  Resources  for  Wate  are  estimated  using  a  long-term  uranium  price  of  $38  per  pound  U O ,  and  for  EZ1  and  EZ2  are  estimated  using  a  long-term
uranium price of $53 per pound U O .
8
(4) The  Mineral  Resources  do  not  include  any  remaining  resources  for  Arizona  1,  because  those  given  in  the  “Technical  Report  on  the  Arizona  Strip  Uranium
Project,  Arizona,  U.S.A.”  dated  June  27,  2012  do  not  adequately  address  changes  to  the  resource  as  a  result  of  mining  and  the  addition  of  potential  additional
mineralization as a result of underground drilling associated with mining activities.
(5) Numbers may not add due to rounding.

3

3

8

8

3

125

Colorado Plateau

As a result of declining uranium prices, the Rim property (the “Rim Property”) was placed on standby in March 2009, by the previous operator, Denison. The Company
has maintained the property such that it can be restarted with relatively little effort or development costs. The Rim Property is located 15 miles northeast of Monticello,
Utah in San Juan County. The property consists of 26 unpatented lode mining claims, a private lease, and a Utah State Mineral Lease totaling about 1,100 acres. No
exploration is planned for 2021.

The Whirlwind Project comprises 126 unpatented lode mining claims covered by three Mineral Leases and a Utah State Mineral Lease of 320 acres for a total acreage of
about  2,800  acres.  The  property  size  (as  reported  in  the  NI  43-101  report  “Updated  Technical  Report  on  Energy  Fuels  Resources  Corporation’s  Whirlwind  Property
(Including Whirlwind, Far West, and Crosswind Claim Groups and Utah Metalliferous Minerals Lease ML-49312) Mesa County, Colorado and Grand County, Utah,”
dated March 15, 2011, prepared by Douglas C. Peters of Peters Geosciences, and available on www.sedar.com)  has  been  reduced  since  the  acquisition.  The  retained
property continues to cover the known mineralized areas that are described in the Technical Report. The Whirlwind Project straddles the Utah/Colorado state line 4.5
miles southwest of Gateway, Colorado. The Whirlwind Project was refurbished by the Company in 2008 and remains on standby status. Exploration drill projects were
conducted  in  2007,  2008,  2009,  2010,  2011  and  2012.  No  exploration  is  planned  for  2021.  Evaluation  of  the  property  in  2019  indicated  that  the  existing  decline,
rehabilitated in 2008, is in need of some rehabilitation work. Rehabilitation work on the decline has been postponed until market conditions improve.

The  Sage  Plain  Project  is  a  uranium/vanadium  property  in  the  evaluation  stage.  It  is  located  in  southeast  Utah  about  15  miles  northeast  of  Monticello,  Utah  in  the
southwest continuation of the Uravan Mineral Belt. The project area includes one historic property, the Calliham Mine, which was operated by Atlas Minerals in the
1980s and briefly by Umetco Minerals Corp. in the early 1990s. The Calliham closed due to low uranium prices. The current Sage Plain landholdings consist of two fee
mineral leases covering about 960 acres (Calliham and Crain) and a Utah State lease of 640 acres. A third fee mineral lease (Skidmore) has been terminated since the
preparation of the Technical Report “Updated Technical Report on Sage Plain Project (Including the Calliham Mine) San Juan County, Utah, U.S.A.” dated March 18,
2015, prepared by Douglas C. Peters of Peters Geosciences. No exploration is planned for 2021.

126

Other Colorado Plateau Properties Mineral Resources – Uranium and Vanadium

(1)(5)

Classification
Colorado Plateau Measured Resources (M)

Colorado Plateau Indicated Resources (I)

Total (M & I)

Colorado Plateau Inferred Resources

Total Inferred Resources

Notes:

Property
Sage Plain

(2)(4)

Sage Plain

(2)(4)

Whirlwind

(3)

Sage Plain

(2)(4)

Whirlwind

(3)

Tons
(000) Grade % eU O
8
3
0.16  %

240

13

188

441

10

437

447

0.10  %

0.29  %

0.21 %

0.13  %

0.23  %

0.23 %

Pounds eU O
8

3

(000) Grade % V O
5
2
1.32  %

772

26

1,095

1,894 

25

2,000

2,025 

0.77  %

0.96  %

1.15 %

0.94  %

0.74  %

0.74 %

Pounds V O
5
2
(000)
6,350

199

3,598

10,147

188

6,472

6,660

8

3

(1) The Mineral Resource estimate in this table complies with the requirements of NI 43-101, and the classifications comply with CIM definition standards and do
not represent “reserves” under SEC Industry Guide 7. Mineral resources that are not “reserves” do not have demonstrated economic viability. See “Cautionary Note
to United States Investors Concerning Disclosure of Mineral Resources,” above.
(2) Mineral Resources for Sage Plain are estimated at a uranium cut-off grade of 0.10% eU O . This cut-off grade is based on using a long-term uranium price of
$63 per pound U O  and a vanadium price of $6.75 per pound V O .Where  vanadium  assay  data  is  available,  that  information  is  used  to  estimate  the  vanadium
5
Mineral Resource. Where assay data is not available an average V O :U O  ratio of 8.6:1 is used to estimate the vanadium Mineral Resource.
(3) Mineral Resources for Whirlwind are estimated at a uranium cut-off grade of 0.06% eU O . This cut-off grade is based on using a long-term uranium price of
$77.50 per pound U O  and a vanadium price of $7.50 per pound V O . Vanadium grades are based on assays where taken, and otherwise estimated at the average
V O :U O  ratio of 3.24:1.
(4) The Mineral Resources given for Sage Plain differ from those given in the “Updated Technical Report on Sage Plain Project (Including the Calliham Mine), San
Juan County, Utah, U.S.A.” dated March 18, 2015. The Skidmore Lease portion of the property was dropped in 2016 and that Mineral Resource has been subtracted
from that shown in the table.
(5) Numbers may not add due to rounding.

8

8

3

3

2

8

3

3

5

5

8

2

5

2

8

3

2

DOE Lease Tracts

Exploration Properties

The Company currently holds eight DOE uranium lease tracts in the Uravan Mineral Belt portion of Mesa, Montrose, and San Miguel Counties, Colorado. The tracts are
designated C-SR-12, C-SR-16A, C-AM-19, C-AM-20, C-CM-24, C-G-26, and C-G-27. A Federal Court Order in 2011 halted all physical work on these tracts until the
DOE completed a full EIS on its Uranium Leasing Program. The Final EIS was made available and the RoD was published in the Federal Register on May 12, 2014. The
DOE’s preferred alternative is to resume the leasing program essentially as it was before the lawsuit. On March 18, 2019, the U.S. District Court officially dissolved the
injunction and ordered the case closed. New 10-year leases were executed by the Company of the above-mentioned lease tracts on January 6, 2020. Physical work on the
lease tracts including both exploration drilling and mining is now allowed. All activities will be permitted through the DOE and the State of Colorado. At this time, the
Company has no plans to conduct physical work on the properties. Prior to the 2011 stay, the Company conducted drilling on C-CM-24 and C-G-26.

127

Other  than  routine  litigation  incidental  to  our  business,  or  as  described  below,  the  Company  is  not  currently  a  party  to  any  material  pending  legal  proceedings  that
management believes would be likely to have a material adverse effect on our financial position, results of operations or cash flows.

ITEM 3. LEGAL PROCEEDINGS

White Mesa Mill

In 2013, the Ute Mountain Ute Tribe filed a Petition to Intervene and Request for Agency Action challenging the Corrective Action Plan approved by the UDEQ relating
to nitrate contamination in the shallow aquifer at the White Mesa Mill. The challenge is currently being evaluated and may involve the appointment of an administrative
law judge to hear the matter. The Company does not consider this action to have any merit. If the petition is successful, the likely outcome would be a requirement to
modify or replace the existing Corrective Action Plan. At this time, the Company does not believe any such modification or replacement would materially affect its
financial position, results of operations or cash flows. However, the scope and costs of remediation under a revised or replacement Corrective Action Plan have not yet
been determined and could be significant.

On January 19, 2018, the UDEQ renewed, and on February 16, 2018 reissued, the Radioactive Materials License for another ten years and GWDP for another five years,
after which further applications for renewal of the Radioactive Materials License and GWDP will need to be submitted. During the review period for each application for
renewal, the Mill can continue to operate under its existing Radioactive Materials License and GWDP until such time as the renewed Radioactive Materials License or
GWDP is issued. In March 2019, the DWMRC issued a revised GWDP to incorporate the addition of Dissolved Oxygen into the list of field parameters measured during
groundwater sampling. Additionally, DWMRC modified Ground Water Compliance Limits for several wells as a result of their acceptance of several source assessment
reports.  The  source  assessment  reports  concluded  that  the  previous  exceedances  in  the  wells  were  due  to  natural  background  influences  or  well  construction
abnormalities and were not a concern. Most recently, the GWDP was revised again in March 2021 to delete references to certain completed requirements from Part I.H.
(Completed Compliance Schedules) of the GWDP, to add certain new required compliance schedules to the same section, and make other regulatory amendments and
adjustments, including modification of select Groundwater Compliance Limits, for certain monitoring constituents, in certain and rigorously evaluated monitoring wells,
as required by the GWDP.

In  2018,  the  Grand  Canyon  Trust,  Ute  Mountain  Ute  Tribe  and  Uranium  Watch  (collectively,  the  “  Mill Plaintiffs”)  filed  Petitions  for  Review  challenging  UDEQ’s
renewal of the Radioactive Materials License and GWDP and Requests for Appointment of an Administrative Law Judge, which they later agreed to suspend pursuant to
a Stipulation and Agreement with UDEQ, effective June 4, 2018. The Company and Mill Plaintiffs held multiple discussions over the course of 2018 and 2019 in an
effort to settle the dispute outside of any judicial proceeding. On February 1, 2019, the Mill Plaintiffs submitted to the Company their proposal for reaching a settlement
agreement. The proposal remains under consideration by the Company, which may choose to submit a counterproposal constituting the Company’s final position on all
disputed matters if it determines that meaningful settlement can be reached by the parties. The Company does not consider these challenges to have any merit and, if a
settlement  cannot  be  reached,  intends  to  participate  with  UDEQ  in  defending  against  the  challenges.  If  the  challenges  are  successful,  the  likely  outcome  would  be  a
requirement to modify the renewed Radioactive Materials License and/or GWDP. At this time, the Company does not believe any such modification would materially
affect our financial position, results of operations or cash flows.

Pinyon Plain Project

In March, 2013, the Center for Biological Diversity, the Grand Canyon Trust, the Sierra Club and the Havasupai Tribe (the “Pinyon Plaintiffs”) filed a complaint in the
U.S. District Court for the District of Arizona (the “District Court”) against the USFS Forest Supervisor for the Kaibab National Forest and the USFS seeking an order
(a) declaring that the USFS failed to comply with environmental, mining, public land, and historic preservation laws in relation to our Pinyon Plain Project (formerly
known as the “Canyon Project”), (b) setting aside any approvals regarding exploration and mining operations at the Pinyon Plain Project, and (c) directing operations to
cease at the Pinyon Plain Project and enjoining the USFS from allowing any further exploration or mining-related activities at the Pinyon Plain Project until the USFS
fully  complies  with  all  applicable  laws.  In  April  2013,  the  Pinyon  Plaintiffs  filed  a  Motion  for  Preliminary  Injunction,  which  was  denied  by  the  District  Court  in
September 2013. On April 7, 2015, the District Court issued its final ruling on the merits in favor of the Defendants and the Company and against the Pinyon Plaintiffs
on all counts. The Pinyon Plaintiffs appealed the District Court’s ruling on the merits to the United States Ninth Circuit Court of Appeals (the “Ninth Circuit”) and filed
motions for an injunction pending appeal with the District Court. Those motions for an injunction pending appeal were denied by the District Court on May 26, 2015.
Thereafter, Pinyon Plaintiffs filed urgent motions for an injunction pending appeal with the Ninth Circuit, which were denied on June 30, 2015.

128

The hearing on the merits at the Ninth Circuit was held on December 15, 2016. On December 12, 2017, the Company received a favorable ruling from the Ninth Circuit
on the appeal of the merits on the Pinyon Plain Mine litigation. The Pinyon Plaintiffs petitioned the Ninth Circuit for a rehearing en banc and, on October 25, 2018, the
Ninth Circuit panel withdrew its prior opinion and filed a new opinion affirming, with one exception, the District Court’s decision. The Ninth Circuit panel reversed
itself on its prudential standing analysis as applied to the fourth claim on “valid existing rights,” having initially determined that the Pinyon Plaintiffs lacked standing
under the Mining Act of 1872. The panel remanded the claim back to the District Court to hear on the merits. On September 11, 2019, the Pinyon Plaintiffs filed their
Motion for Summary Judgment and Memorandum in Support with the District Court, after which the Company filed its Intervenors-Defendants’ Motion for Summary
Judgment on October 23, 2019. On November 15, 2019, the Pinyon Plaintiffs filed their Reply in Support of their Motion for Summary Judgment.

On May 22, 2020, the District Court issued its final order in favor of the Company and the USFS. The Pinyon Plaintiffs were afforded 60 days in which to file an appeal
with the Ninth Circuit, during which they filed their Notice of Appeal from a Judgment or Order of a United States District Court. The Ninth Circuit subsequently issued
a Time Schedule Order setting due dates for the parties’ briefs and actions required to perfect the appeal. The Pinyon Plaintiffs filed their Appellant’s Opening Brief with
the Ninth Circuit on December 22, 2020, and the USFS and Company’s respective Answering Briefs are due April 5, 2021 following a grant of extension. As a part of
the appeal, the Company may be required to maintain the Pinyon Plain Project on standby pending resolution of the matter. Such a prolonged delay of mining activities
could have a significant impact on our future operations.

Daneros Mine

On  February  23,  2018,  the  BLM  issued  the  Environmental  Assessment  (“EA”),  Decision  Record  and  FONSI  for  the  Mine  Plan  of  Operations  Modification  for  the
Daneros Mine. On March 29, 2018, the Southern Utah Wilderness Alliance and Grand Canyon Trust (together the “Daneros Appellants”) filed a Notice of Appeal to
the IBLA regarding the BLM’s Decision Record and FONSI and also challenging the underlying EA. In April 2018, the Company filed a Motion to Intervene with the
IBLA, requesting that the Company be allowed intervention as a full party to this appeal, which was subsequently granted.

This matter has been briefed and remains under consideration by IBLA at this time. The Company does not consider these challenges to have any merit; however, the
scope and costs of amending or redoing the EA have not yet been determined and could be significant.

The  mine  safety  disclosures  required  by  section  1503(a)  of  the  Dodd-Frank  Wall  Street  Reform  and  Consumer  Protection  Act  and  Item  104  of  Regulation  S-K  are
included in Exhibit 95.1 of this Annual Report.

ITEM 4. MINE SAFETY DISCLOSURE

129

ITEM 5. MARKET FOR THE REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER

MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

PART II

Market Information

Energy Fuels’ Common Shares are listed and traded on the NYSE American under the symbol “UUUU” and on the TSX under the symbol “EFR.” As of March 18,
2021, the closing bid quotation for our Common Shares was $6.57 per share as quoted by the NYSE American, and was $8.21 per share as quoted by the TSX. As of
March 18, 2021, Energy Fuels had 140,565,924 Common Shares issued and outstanding, held by an estimated 50,000 or more shareholders.

Dividend Policy

We have never declared cash dividends on our Common Shares. We anticipate that we will retain any earnings to support operations and to finance the growth of our
business. Therefore, we do not expect to pay cash dividends in the foreseeable future. Any further determination to pay cash dividends will be at the discretion of our
Board of Directors and will be dependent on the financial condition, operating results, capital requirements, and other factors that our Board of Directors deems relevant.

Recent Sales of Unregistered Securities

None.

Use of Proceeds

None.

Repurchase of Equity Securities

During 2020, neither we nor any of our affiliates repurchased any of our Common Shares registered under Section 12 of the Exchange Act.

Equity Compensation Plan Information

The following table provides information as of December 31, 2020, concerning stock options, restricted stock units (“RSUs”) and stock appreciation rights (“SARs”)
outstanding pursuant to our 2018 Amended and Restated Omnibus Equity Incentive Compensation Plan (the “Equity Incentive Plan”), which has been approved by the
Company’s shareholders. Energy Fuels does not have an equity compensation plan that has not been approved by shareholders. The table also includes options that we
assumed as part of the Uranerz acquisition.

Plan Category
Equity compensation plans approved by
security holders
Equity compensation plans not approved
by security holders
Total

Number of Common
Shares to be issued
upon exercise
of outstanding
options, warrants
and rights

(1)

4,423,766

(2)(4)

Nil
4,423,766

Weighted-average
exercise price
of outstanding
options, warrants

and rights (US$)

(1)(3)

$2.92

(5)

Nil
$2.92

Number of Common
Shares remaining available
for future issuance

(1)

9,343,422

Nil
9,343,422

Notes:
(1) The number of Common Shares, and the exercise price thereof, has been adjusted to take into account the Consolidation.
(2) Includes 1,609,087 stock options and 1,094,056 RSUs. With a few exceptions, each RSU vests annually at approximately the following intervals: as to 50% one year
after the date of grant, as to another 25% two years after the date of grant and as to the remaining 25% three years after the date of grant. Upon vesting, each RSU
entitles the holder to receive one Common Share without any additional payment.

(3) 1,094,056 RSUs have been excluded from the weighted average exercise price because there is no exercise price.

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(4)  Includes  1,720,623  SARs.  Each  SAR  granted  entitles  the  holder,  on  exercise,  to  a  payment  in  cash  or  shares  (at  the  election  of  the  Corporation)  equal  to  the
difference between the market price of the Common Shares at the time of exercise and $2.92 (the market price at the time of grant) over a five-year period, but vest
only upon the achievement of the following performance goals: as to one-third of the SARs granted upon the VWAP of the Common Shares on the NYSE American
equalling or exceeding US$5.00 for any continuous 90-calendar day period; as to an additional one-third of the SARs granted, upon the VWAP of the Corporation’s
common  shares  on  the  NYSE  American  equalling  or  exceeding  US$7.00  for  any  continuous  90  calendar-day  period;  and  as  to  the  final  one-third  of  the  SARs
granted, upon the VWAP of the Corporation’s common shares on the NYSE American equalling or exceeding US$10.00 for any continuous 90 calendar-day period.
Further, notwithstanding the foregoing vesting schedule, no SARs were able to be exercised by the holder for an initial period of one year from the Date of Grant;
the date first exercisable being January 22, 2020.

(5) Represents a weighted average exercise price of: (i) $2.58, which is the weighted average price pursuant to the Omnibus Equity Incentive Plan, and (ii) $5.94, which

is the weighted average price pursuant to the Uranerz Replacement Options.

Energy Fuels Equity Incentive Plan

The Equity Incentive Plan was approved by the board of directors on January 28, 2015 and by shareholders on June 18, 2015 and May 30, 2018. The Equity Incentive
Plan  supersedes  and  replaces  the  Energy  Fuels  Stock  Option  Plan,  which  was  the  Company’s  prior  equity  incentive  program.  All  stock  options  previously  granted
pursuant to the Energy Fuels Stock Option Plan which remain outstanding are incorporated into the Equity Incentive Plan. Employees, directors, and consultants of the
Company and its affiliates are eligible to participate in the Equity Incentive Plan. The Board of Directors, or a Committee authorized by the Board of Directors (the
“Committee”),  administers  the  Equity  Incentive  Plan.  The  Committee  may  grant  awards  for  non-qualified  stock  options,  incentive  stock  options,  stock  appreciation
rights, restricted stock, deferred share units, restricted stock units, performance shares, performance units, and share-based awards to eligible participants. The ability to
grant a broad range of equity incentive awards is consistent with the practices of similar public companies. Pursuant to the rules of the TSX, the Equity Incentive Plan
must be renewed by approval of Energy Fuels shareholders every three years.

Uranerz Options

On June 18, 2015, in connection with the acquisition of Uranerz, Energy Fuels issued 2,048,000 stock options of Energy Fuels, by assuming the then-existing options
granted pursuant to the Uranerz 2005 Stock Option Plan, as amended on June 10, 2009 (the “2005 Stock Option Plan”). These options are now exercisable for Common
Shares, subject to the exchange ratio set out in the Merger Agreement that governed the acquisition of Uranerz. No further stock options will be granted pursuant to the
2005 Stock Option Plan. The options have varying expiry dates with the last options expiring in June 2025.

Stock Performance Graph

(1)

The performance graph below shows Energy Fuels’ cumulative total 5-year return based on an initial investment of $100 in Energy Fuels Common Shares beginning on
December 31, 2016, as compared with the Russell 2000 Index, NYSE American Natural Resources Index, NYSE Composite, NASDAQ Composite, and a peer group
consisting  of  Cameco,  NexGen  Energy,  Fission  Uranium,  Uranium  Energy  Corp,  Ur-Energy,  Paladin  Energy,  GoviEx  Uranium,  Denison  Mines,  Deep  Yellow  Ltd.,
Energy Resources of Australia and Boss Resources. The chart shows yearly performance marks over a five-year period. This performance chart assumes: (1) $100 was
invested  on  December  31,  2016  in  Energy  Fuels  common  shares  along  with  the  Russell  2000  Index,  NYSE  American  Natural  Resources  Index,  NYSE  Composite,
NASDAQ Composite, and the peer group’s common stock; and (2) all dividends are reinvested. Dates on the chart represent the last trading day of the indicated fiscal
year.

131

Notes:

(1) This peer group represents a broad range of companies operating within the U.S. uranium industry generally, and is distinct from the more select peer group
used for the Company’s executive officer compensation decisions as reported annually in the Company’s proxy circular.

Exchange Controls

There are no governmental laws, decrees or regulations in Canada that restrict the export or import of capital, including foreign exchange controls, or that affect the
remittance of dividends, interest or other payments to nonresident holders of the securities of Energy Fuels, other than Canadian withholding tax. See “Certain Canadian
Federal Income Tax Considerations for Non-Residents of Canada,” below.

Certain Canadian Federal Income Tax Considerations for Non-Residents of Canada

The following is, as of the date hereof, a summary of the principal Canadian federal income tax considerations generally applicable under the Income Tax Act (Canada)
and the regulations promulgated thereunder (the “Tax Act”) to a holder who acquires, as beneficial owner, our Common Shares, and who, for purposes of the Tax Act
and at all relevant times: (i) holds the Common Shares as capital property; (ii) deals at arm’s length with, and is not affiliated with, us; (iii) is not, and is not deemed to be
resident in Canada; and (iv) does not use or hold and will not be deemed to use or hold, our Common Shares in a business carried on in Canada (a “Non-Resident
Holder”).  Generally,  our  Common  Shares  will  be  considered  to  be  capital  property  to  a  Non-Resident  Holder  provided  the  Non-Resident  Holder  does  not  hold  our
Common Shares in the course of carrying on a business of trading or dealing in securities and has not acquired them in one or more transactions considered to be an
adventure or concern in the nature of trade. Special rules, which are not discussed in this summary, may apply to a Non-Resident Holder that is an insurer that carries on
an insurance business in Canada and elsewhere or is an authorized foreign bank (as defined in the Tax Act). Such Non-Resident Holders should seek advice from
their own tax advisors.

132

This summary is based upon the provisions of the Tax Act in force as of the date hereof, all specific proposals, or the Proposed Amendments, to amend the Tax Act that
have been publicly and officially announced by or on behalf of the Minister of Finance (Canada) prior to the date hereof and management’s understanding of the current
administrative  policies  and  practices  of  the  Canada  Revenue  Agency  (the  “CRA”)  published  in  writing  by  it  prior  to  the  date  hereof.  This  summary  assumes  the
Proposed Amendments will be enacted in the form proposed. However, no assurance can be given that the Proposed Amendments will be enacted in their current form,
or  at  all.  This  summary  is  not  exhaustive  of  all  possible  Canadian  federal  income  tax  considerations  and,  except  for  the  Proposed  Amendments,  does  not  take  into
account or anticipate any changes in the law or any changes in the CRA’s administrative policies or practices, whether by legislative, governmental, or judicial action or
decision, nor does it take into account or anticipate any other federal or any provincial, territorial or foreign tax considerations, which may differ significantly from those
discussed herein.

Non-Resident Holders should consult their own tax advisors with respect to an investment in our Common Shares. This summary is of a general nature only
and  is  not  intended  to  be,  nor  should  it  be  construed  to  be,  legal  or  tax  advice  to  any  prospective  purchaser  or  holder  of  our  Common  Shares,  and  no
representations with respect to the income tax consequences to any prospective purchaser or holder are made. Consequently, prospective purchasers or holders
of our Common Shares should consult their own tax advisors with respect to their particular circumstances.

Currency Conversion

Generally, for purposes of the Tax Act, all amounts relating to the acquisition, holding, or disposition of our Common Shares must be converted into Canadian dollars
based on the exchange rates as determined in accordance with the Tax Act. The amounts subject to withholding tax and any capital gains or capital losses realized by a
Non-Resident Holder may be affected by fluctuations in the Canadian-U.S. dollar exchange rate.

Disposition of Common Shares

A  Non-Resident  Holder  will  not  generally  be  subject  to  tax  under  the  Tax  Act  on  a  disposition  of  a  common  share,  unless  the  common  share  constitutes  “taxable
Canadian property” (as defined in the Tax Act) of the Non-Resident Holder at the time of disposition and the Non-Resident Holder is not entitled to relief under an
applicable income tax treaty or convention.

Provided the common shares are listed on a “designated stock exchange,” as defined in the Tax Act (which currently includes the TSX and NYSE American) at the time
of disposition, the common shares will generally not constitute taxable Canadian property of a Non-Resident Holder at that time, unless at any time during the 60-month
period immediately preceding the disposition the following two conditions are satisfied concurrently: (i) (a) the Non-Resident Holder; (b) persons with whom the Non-
Resident Holder did not deal at arm’s length; (c) partnerships in which the Non-Resident Holder or a person described in (b) holds a membership interest directly or
indirectly through one or more partnerships; or (d) any combination of the persons and partnerships described in (a) through (c), owned 25% or more of the issued shares
of any class or series of our shares; and (ii) more than 50% of the fair market value of our shares was derived directly or indirectly from one or any combination of: real
or immovable property situated in Canada, “Canadian resource properties”, “timber resource properties” (each as defined in the Tax Act), and options in respect of, or
interests in or for civil law rights in, such properties. Notwithstanding the foregoing, in certain circumstances set out in the Tax Act, the common shares could be deemed
to be taxable Canadian property. Even if the common shares are taxable Canadian property to a Non-Resident Holder, such Non-Resident Holder may be exempt from
tax under the Tax Act on the disposition of such common shares by virtue of an applicable income tax treaty or convention. A Non-Resident Holder contemplating a
disposition of Common Shares that may constitute taxable Canadian property should consult a tax advisor prior to such disposition.

Receipt of Dividends

Dividends received or deemed to be received by a Non-Resident Holder on our Common Shares will be subject to Canadian withholding tax under the Tax Act. The
general rate of withholding tax is 25%, although such rate may be reduced under the provisions of an applicable income tax convention between Canada and the Non-
Resident Holder’s country of residence. For example, under the Canada-United States Income Tax Convention (1980) as amended, or the Treaty, the rate is generally
reduced to 15% where the Non-Resident Holder is a resident of the United States for the purposes of, and is entitled to the benefits of, the Treaty.

Selected financial data about Energy Fuels for the last five years is set forth in the table below. You should read the data in the table in conjunction with the information
contained in Item 7. “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and the consolidated financial statements and related
notes set forth in Item 8, “Financial Statements and Supplementary Data.”

ITEM 6. SELECTED FINANCIAL DATA

133

Total assets ($000s)
Total long-term obligations ($000s)

Total revenues ($000s)
Net loss ($000s)
Basic and diluted net loss per share
Dividends per share
Impairment of assets held for sale

2020

2019

At December 31
2018

2017

2016

183,236  $
13,376  $

175,720  $
22,475  $

196,766  $
43,059  $

185,338  $
48,175  $

196,457 
46,487 

2020

1,658  $
(27,872) $
(0.23) $
Nil
—  $

For the year ended December 31
2018

2019

2017

5,865  $
(38,094) $
(0.40) $
Nil
—  $

31,721  $
(25,362) $
(0.30) $
Nil
—  $

31,046  $
(27,990) $
(0.39) $
Nil
(3,799) $

2016

54,552 
(39,864)
(0.70)
Nil
— 

$
$

$
$
$

$

Note: Over the five years shown above, the Company completed significant acquisitions of businesses and assets. See Item 1, “Description of Business; Development of
the Business - Major Transactions over the Past Five Years” above.

134

 
 
 
 
ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion and analysis should be read in conjunction with our financial statements for the three years ended December 31, 2020 and the related notes
thereto. This Discussion and Analysis contains forward-looking statements that involve risks, uncertainties, and assumptions. Our actual results may differ materially
from those anticipated in these forward-looking statements as a result of many factors, including, but not limited to, those set forth under the section heading “Item 1A.
Risk Factors” and elsewhere in this Annual Report. See section heading “Cautionary Statement Regarding Forward-Looking Statements.”

Outlook

Overview

In response to the proposed establishment of a strategic national U.S. Uranium Reserve program, the Company is evaluating activities aimed towards increasing uranium
production at all or some of our production facilities, including the currently operating White Mesa Mill, as well as the Alta Mesa ISR Facility, the Nichols Ranch ISR
Facility, the La Sal Complex and Pinyon Plain Mine, which are currently on standby. The Company may commence such activities, prior to the implementation of all
program details, recognizing that there can be no guarantee that the program details will be satisfactory and that the timing and outcome of this process is therefore
uncertain,  or  as  market  conditions  may  warrant.  Alternatively,  the  Company  may  defer  commencing  any  such  activities  until  further  clarification  is  obtained,  or  as
market conditions otherwise warrant. No decisions on any project-specific actions have been made at this time.

During 2021 the Company expects to recover uranium at the White Mesa Mill from pond-returns and from alternate feed materials. The vanadium pond-return campaign
that was conducted in 2019 was brought to a close in early 2020. The Company also expects to produce mixed REE carbonate from natural monazite ore during 2021,
subject to successful ramp-up. The Company does not plan to extract and/or recover any amounts of uranium of any significance from its Nichols Ranch Project in 2021,
which was placed on standby in the second quarter of 2020 due to the depletion of its existing wellfields. Uranium recovery is expected to be maintained at reduced
levels,  as  a  result  of  current  uranium  market  conditions,  until  such  time  when  market  conditions  improve  sufficiently.  Until  such  time  that  improvement  in  uranium
market conditions is observed or suitable sales contracts can be entered into, the Company expects to defer further wellfield development at its Nichols Ranch Project
and maintain that project on standby. In addition, the Company expects to keep the Alta Mesa Project and its conventional mining properties on standby.

The Company is also seeking new sources of revenue, including its emerging REE business, as well as new sources of alternate feed materials and new fee processing
opportunities at the White Mesa Mill that can be processed under existing market conditions (i.e., without reliance on current uranium sales prices). The Company will
also continue its support of U.S. governmental activities to support the U.S. uranium mining industry, including the proposed establishment of a U.S. Uranium Reserve.
In  addition,  the  Company  is  in  discussions  to  potentially  sell  certain  of  its  non-core  properties,  although  there  are  currently  no  binding  offers,  and  there  can  be  no
assurance that a sale will be completed or that we will be successful in completing a sale on acceptable terms. The Company will evaluate additional acquisition and
disposition opportunities that may arise.

Extraction and Recovery Activities Overview

During the year ended December 31, 2020, the Company recovered approximately 196,500 pounds of U O , all of which were for the account of the Company. The
Company also recovered approximately 67,000 pounds of V O , all of which were for the account of the Company. The Company expects to recover approximately
30,000 to 60,000 pounds of U O  in the year ending December 31, 2021 for its own account. The Company expects to produce no vanadium. In 2021, the Company also
expects  to  produce  approximately  2,000  to  3,000  tons  of  mixed  REE  carbonate  at  the  mill,  containing  approximately  1,000  to  1,600  tons  of  total  rare  earth  oxides
(“TREO”).

3

8

3

2

5

8

The Company has strategically opted not to enter into any uranium sales commitments for 2021. Therefore, subject to the proposed establishment of a U.S. Uranium
Reserve  and  general  market  conditions,  all  2021  uranium  production  is  expected  to  be  added  to  existing  inventories,  which  inventories  are  expected  to  total
approximately  720,000  to  750,000  pounds  of  U O   at  year-end.  Subject  to  any  actions  the  Company  may  take  in  response  to  the  proposed  establishment  of  a  U.S.
Uranium Reserve or improvements in general market conditions, both ISR and conventional uranium extraction and/or recovery is expected to continue to be maintained
at reduced levels until such time that improvements in uranium market conditions are observed or suitable sales contracts can be entered into. All V O   inventory  is
expected  to  be  sold  on  the  spot  market  if  prices  rise  significantly  above  current  levels,  but  otherwise  maintained  in  inventory.  The  Company  expects  to  sell  all  or  a
portion of its mixed REE carbonate to global separation facilities and/or to stockpile it for future separation at the Mill or elsewhere.

3

8

2

5

135

ISR Activities

We  extracted  and  recovered  approximately  6,000  pounds  of  U O from  the  Nichols  Ranch  Project  for  the  year  ended  December  31,  2020.  The  Company  expects  to
produce insignificant quantities of U O  in the year ending December 31, 2021 from Nichols Ranch.

8 

3

3

8

As  of  December  31,  2020,  the  Nichols  Ranch  wellfields  had  nine  header  houses  that  previously  extracted  uranium,  and  which  are  now  depleted.  Until  such  time  as
improvement in uranium market conditions is observed, the proposed U.S. Uranium Reserve is established, and/or suitable sales contracts can be procured, the Company
expects to defer development of further header houses at its Nichols Ranch Project. The Company currently holds 34 fully-permitted, undeveloped wellfields at Nichols
Ranch, including four additional wellfields at the Nichols Ranch wellfields, 22 wellfields at the adjacent Jane Dough wellfields, and eight wellfields at the Hank Project,
which is fully permitted to be constructed as a satellite facility to the Nichols Ranch Plant.

The Company expects to continue to keep the Alta Mesa Project on standby until such time as improvements in uranium market conditions are observed, the proposed
U.S. Uranium Reserve is established, and/or suitable sales contracts can be procured.

Conventional Activities

Conventional Extraction and Recovery Activities

During the year ended December 31, 2020, the White Mesa Mill recovered approximately 190,500 pounds of U O  and approximately 67,000 pounds of V O . The Mill
also focused on developing its REE recovery business. During 2021, the Company expects to recover approximately 30,000 to 60,000 pounds of U O  at the White Mesa
Mill,  including  uranium  recovered  through  the  processing  of  REE-  and  uranium-bearing  natural  monazite  ore.  The  Company  also  expects  to  produce  approximately
2,000  to  3,000  tons  of  mixed  REE  carbonate  at  the  Mill,  containing  approximately  1,000  to  1,600  tons  TREO.  The  Company  currently  has  approximately  127,000
pounds of U O  contained in stockpiled alternate feed material and ore inventory that can be recovered in the future for the U.S. uranium reserve or as general market
conditions warrant. In addition, there remains an estimated 1.5-3 million pounds of solubilized recoverable V O  inventory remaining in the tailings facility awaiting
future recovery, as market conditions may warrant.

3 8

3

2

3

5

8

8

5

2

The  White  Mesa  Mill  has  historically  operated  on  a  campaign  basis  whereby  uranium  and/or  vanadium  recovery  is  scheduled  as  mill  feed,  cash  needs,  contract
requirements, and/or market conditions may warrant. The Company currently expects that planned uranium production from alternate feed materials, processing natural
monazite ore for the recovery of uranium and REEs, and receipt of uranium-bearing materials from mine cleanup activities will keep the Mill in operation through 2021
and  beyond.  The  Company  is  also  actively  pursuing  opportunities  to  process  additional  sources  of  natural  monazite  ore,  new  and  additional  alternate  feed  material
sources,  and  new  and  additional  low-grade  ore  from  third  parties  in  connection  with  various  uranium  clean-up  requirements.  Successful  results  from  these  activities
would allow the Mill to extend operations well into 2022 and beyond.

However, if at any time the Company is unable to justify full operation of the Mill, the Company would place uranium, REE and/or vanadium recovery activities at the
Mill on standby at that time. While on standby, the Mill would continue to dry and package material from the Nichols Ranch Plant, if operating, and continue to receive
and stockpile alternate feed materials for future milling campaigns. Each future milling campaign would be subject to receipt of sufficient mill feed and resulting cash
flow that would allow the Company to operate the Mill on a profitable basis or to recover all or a portion of the Mill's standby costs.

Conventional Standby, Permitting and Evaluation Activities

During the year ended December 31, 2020, standby and environmental compliance activities occurred at the Pinyon Plain Project. Subject to any actions the Company
may take in response to the proposed establishment of a U.S. Uranium Reserve and general market conditions, during 2021, the Company plans to continue carrying out
engineering, metallurgical testing, procurement and construction management activities at its Pinyon Plain Project. The timing of the Company’s plans to extract and
process mineralized materials from this project will be based on the results of this additional evaluation work, along with market conditions, available financing, sales
requirements, and/or permits required for copper recovery at the Mill.

The Company is selectively advancing certain permits at its other major conventional uranium projects, such as the Roca Honda Project, a large, high-grade conventional
project  in  New  Mexico.  The  Company  will  also  maintain  required  permits  at  the  Company’s  conventional  projects,  including  the  Sheep  Mountain  Project,  La  Sal
Complex, and the Whirlwind mines. In

136

addition, the Company will continue to evaluate the Bullfrog Property at its Henry Mountains Project. Expenditures for certain of these projects have been adjusted to
coincide with expected dates of price recoveries based on the Company’s forecasts. All of these projects serve as important pipeline assets for the Company’s future
conventional production capabilities, as market conditions warrant. The Company is also in discussions to potentially sell the Tony M, Daneros, Rim and other non-core
conventional assets.

Uranium Sales

During the year ended December 31, 2020, the Company completed no sales of uranium. The Company currently has no remaining contracts, and therefore all existing
uranium inventory and future production is fully unhedged to future uranium price changes.

Vanadium Sales

During 2020, the Company completed no sales of vanadium. The Company expects to sell finished vanadium product when justified into the metallurgical industry, as
well as other markets that demand a higher purity product, including the aerospace, chemical, and potentially the vanadium battery industries. The Company expects to
sell to a diverse group of customers in order to maximize revenues and profits. The vanadium produced in the recent pond return campaign was a high-purity vanadium
product of 99.6%-99.7% V O . The Company believes there may be opportunities to sell certain quantities of this high-purity material at a premium to reported spot
prices. The Company may also retain vanadium product in inventory for future sale, depending on vanadium spot prices and general market conditions.

5

2

Rare Earth Sales

The  Company  expects  to  commence  commercial  production  of  a  mixed  REE  carbonate  in  2021.  Subject  to  successfully  ramping-up  production  of  a  salable  product
during  2021,  the  Company  expects  to  sell  some  or  all  of  this  intermediate  REE  product  to  Neo’s  Silmet  separation  facility  in  Europe  and  potentially  to  other  REE
separation  facilities  outside  the  U.S.  To  the  extent  not  sold,  the  Company  expects  to  stockpile  mixed  REE  carbonate  at  the  Mill  for  future  separation  and  other
downstream REE processing at the Mill or elsewhere. See “ITEM 1 DESCRIPTION OF BUSINESS: The Company’s Rare Earth Element Business, above and Update
on Rare Earth Element Initiative,” below.

The Company also continues to pursue new sources of revenue, including additional alternate feed materials and other sources of feed for the White Mesa Mill.

COVID-19

The Company continues to evaluate the effects of the global COVID-19 pandemic on the Company’s business objectives, projections and workforce. Due to the current
uncertainty, the Company is continuing its cost-cutting measures, while retaining the operational readiness of the Company’s core production assets. The Company is
also continuing to work to secure U.S. government support for U.S. uranium miners. To date, although the Company has made operational adjustments since the onset of
the  pandemic  to  ensure  its  workforce  remains  protected,  the  Company  has  not  been  required  to  shut  down  any  operations  as  a  result  of  COVID-19.  None  of  these
operational  adjustments  have  been  material  to  the  Company.  The  Company  has  evaluated  any  potential  shutdown  of  Company  production  facilities  as  a  result  of
COVID-19,  and  has  determined  that  any  such  shutdown  could  be  accommodated  by  the  Company  in  a  manner  consistent  with  a  typical  shutdown  of  Company
production facilities as a result of depressed commodity prices. Management believes the Company is well-capitalized and will be able to withstand facility shutdowns
or depressed share prices as a result of COVID-19 for at least the next twelve months.

Bought Deal Financing

On February 20, 2020, the Company closed a bought deal public offering of Common Shares made pursuant to an underwriting agreement dated February 13, 2020
between the Company and a syndicate of underwriters led by Cantor Fitzgerald & Co. as lead underwriter and sole book-runner, and H.C. Wainwright & Co., LLC,
Eight  Capital,  Haywood  Securities  Inc.  and  Roth  Capital  Partners,  LLC  (the  “Offering”).  Pursuant  to  the  Offering,  the  Company  issued  an  aggregate  of  11,300,000
Common Shares at a price of $1.47 per share for gross proceeds of $16.61 million. The Company received net proceeds, after commissions and fees, of $15.14 million
from the Offering.

Full Redemption of Convertible Debentures

On July 14, 2020, the Company redeemed Cdn$10.43 million principal amount of the Cdn$20.86 million Convertible Debentures then outstanding for approximately
$7.78 million. The Convertible Debentures were redeemable for an amount equal to 101% of principal plus accrued and unpaid interest thereon, up to but excluding July
14, 2020. On October 6, 2020, the Company redeemed the remaining Cdn$10.43 million principal amount of the Convertible Debentures then outstanding for

137

approximately $7.82 million. The Convertible Debentures were redeemable for an amount equal to 101% of principal plus accrued and unpaid interest thereon, up to but
excluding October 6, 2020. As a result of the final redemption, no Convertible Debentures are outstanding or subject to the terms of the Indenture, and the Convertible
Debentures  have  ceased  to  be  listed  on  the  TSX.  See  “Note  11  to  the  Financial  Statements:  Loans  and  Borrowings.”  The  Company  decided  to  redeem  all  of  the
Convertible Debentures prior to maturity because the U.S.-Canada currency exchange rate was favorable, the Company had sufficient cash available, and the Company
avoided approximately US$0.46 million in interest payments in 2020 by doing so. By proactively managing its outstanding indebtedness in this way, the Company was
able to redeem the Convertible Debentures on the Company’s own timing and terms and with minimal market disruption. The Company currently has no other remaining
short- or long-term debt.

Agreement to Acquire Prompt Fission Neutron (PFN) Borehole Logging Technology and Equipment

On May 6, 2020, the Company announced it had entered into an agreement to acquire from GeoInstruments Logging LLC (“GIL”) all of its Prompt Fission Neutron
(“PFN”) technology and equipment, including all of its related intellectual property, giving Energy Fuels the exclusive right to use, license, and service this particular
PFN technology globally. PFN is critical to successful uranium production particularly from many in situ recovery (“ISR”)  deposits,  as  it  more  accurately  measures
downhole  in-situ  U O   ore  grade  versus  traditional  Total  Gamma  and  Spectral  Gamma  methods.  On  July  31,  2020,  the  parties  closed  the  transaction  and  all  such
equipment and technology was transferred to the Company.

3

8

The PFN equipment and technology acquired by Energy Fuels includes: four (4) PFN tools; nine (9) gamma tools; two (2) low-mileage, heavy-duty logging trucks with
logging and associated equipment; power supplies, computers, communication, and other technology; and all associated intellectual property, and the sole right to utilize
and license the acquired PFN technology globally. The total consideration paid by Energy Fuels to GIL was $0.5 million cash.

Energy Fuels currently has some PFN equipment in various states of repair, which it has used for its mining operations in the past, as do other companies in the U.S. and
around the world. With the acquisition of this additional PFN equipment and technology from GIL, Energy Fuels is not only able to utilize the additional equipment to
ramp-up production from its ISR properties more quickly and efficiently in the event of improved market conditions, but has also secured the ability to service, repair
and maintain PFN equipment currently held by the Company and others, as well as license this technology to others in the future.

Update on Rare Earth Element Initiative

On  April  13,  2020,  the  Company  announced  its  intent  to  enter  the  REE  market  following  several  months  of  review  and  testing,  including  discussions  with  various
technical experts and the U.S. government. The U.S. government is actively seeking a domestic source of REE minerals, which are needed for national defense among
other applications.

REEs are a group of 17 chemical elements (the 15 elements in the lanthanum series, plus yttrium and scandium) that have a variety of industrial, energy, military and
defense uses, including automotive components, communications technology, clean energy production, consumer electronics, defense systems, advanced magnets, lasers
and  numerous  other  applications.  According  to  a  2017  report  by  the  United  States  Geological  Survey  (“USGS”),  China  has  controlled  more  than  90%  of  the  global
supply of REEs since the late-1990s and has placed restrictions on REE exports since 2010.

Energy Fuels believes the White Mesa Mill is uniquely suited to potentially receive and process a number of different types of ores for the recovery of REEs (along with
uranium), which, if achievable on a commercial basis and subject to the receipt of any required license or permit amendments, would eliminate the current need to ship
those ores to China for processing. If successful, the Company expects to offer customers tolling or processing arrangements at the White Mesa Mill.

On May 21, 2020, the Company announced it had entered into consulting agreements with Constantine Karayannopoulos and Brock O’Kelley, two REE industry experts
who each have decades of experience producing commercially viable rare earth products, to aid in the development and implementation of commercial and technical
REE  strategies  for  the  Company’s  REE  program.  A  chemical  engineer  by  training  with  more  than  25  years  of  experience  in  the  rare  earth  industry,  Mr.
Karayannopoulos, was at the time of the announcement Chair of Neo Performance Materials (TSX:NEO) (“Neo”), one of the world’s leading producers of advanced
industrial materials, including rare earth-based engineered products, for multiple global markets. Mr. O’Kelley played a key role in the operation of the Mountain Pass,
California rare earth processing facility during the 1990s and 2000s. Both are industry veterans with extensive knowledge of REE processing facility design, start-up,
operations, and downstream value-added manufacturing of advanced REE products. On July 7, 2020, Mr. Karayannopoulos was reappointed as President and CEO of
Neo. As a result of his new executive roles with Neo, his consulting agreement with the Company ended on August 6, 2020. On July 31, 2020, the Company entered into
a non-exclusive Letter of Intent with Neo, under which: (i) Mr. Karayannopoulos and other Neo personnel will continue to assist Energy Fuels in developing commercial
and technical aspects of the Company’s REE strategy, including the potential production of a rare earth oxide concentrate at the Mill that can be sold to REE separation
facilities; and (ii) the Company and Neo will work together toward potentially creating

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a longer term mutually beneficial relationship, which may involve commitments to buy and sell all or a portion of the REE concentrate produced at the Mill or other
commercial arrangements.

On December 14, 2020, the Company announced it entered into a three-year supply agreement with The Chemours Company (NYSE: CC) (“Chemours”) to acquire a
minimum of 2,500 tons per year of natural monazite sands, one of the highest-grade REE ores in the world, from Chemours’ Offerman Mineral Sand Plant located in
Georgia.  The  Company  expects  to  process  this  monazite  at  the  Mill,  starting  in  2021,  to  recover  the  contained  uranium  and  to  produce  a  marketable  mixed  REE
carbonate as a step toward re-establishing a fully-integrated U.S. REE supply chain.

On March 1, 2021, the Company and Neo jointly announced that they had entered into an agreement in principle, subject to completion of definitive agreements, under
which Energy Fuels will process natural monazite sands into an REE Carbonate beginning in March or April 2021 and ship a portion of that production to Neo's rare
earth separations facility in Sillamäe, Estonia ("Silmet"). Neo will then process the REE Carbonate into separated rare earth materials for use in rare earth permanent
magnets and other rare earth-based advanced materials. Silmet is the only operational rare earth separations facility in Europe and has been separating rare earths into
commercial value-added products for more than 50 years. Implementation of this initiative is subject to successful ramp-up to commercial-scale operations, execution of
definitive agreements, and optimization of the companies' production processes.

Upon a successful ramp-up of this program, the Company will be the first U.S. company in several years to produce a marketable mixed REE concentrate ready for
separation on a commercial scale. The Company estimates that the amount of REEs contained in the monazite sands to be supplied by Chemours will equal close to 10%
of total current U.S. REE demand, as contained in end-use products.

Removal and recovery of the uranium and other radionuclides from rare earth ores is a key aspect of Energy Fuels’ value proposition, as many REE separation and
recovery  facilities  are  not  able  to  handle  those  radionuclides  from  a  technical  or  regulatory  standpoint.  The  White  Mesa  Mill  has  a  40-year  history  of  responsibly
handling, processing and recycling uranium bearing materials. Therefore, it has the potential to provide a crucial link in a commercially viable U.S. REE supply chain.
See ITEM 1 DESCRIPTION OF BUSINESS: The Company’s Rare Earth Element Business, above.

Proposed Establishment of a U.S. Uranium Reserve and U.S. Nuclear Fuel Working Group Update

On January 16, 2018, the Company participated in the joint filing of a Petition for Relief under Section 232 of the Trade Expansion Act of 1962 (as amended) from
Imports  of  Uranium  Products  that  Threaten  National  Security  (the  “Petition”).  The  Petition  describes  how  uranium  and  nuclear  fuel  from  state-owned  and  state-
subsidized enterprises in Russia, Kazakhstan, Uzbekistan and China are believed to represent a threat to U.S. national security.

On July 18, 2018, the U.S. Department of Commerce (“DOC”) initiated an investigation in response to the Petition (the “Section 232 Investigation”).

On April 14, 2019, the DOC completed the Section 232 Investigation, and the Secretary of Commerce submitted a report to the former President of the United States
containing his findings (the “Section 232 Report”).

On July 12, 2019, in response to the Section 232 Report, former President Trump issued a memorandum, where he stated that “I agree with the Secretary that the United
States uranium industry faces significant challenges in producing uranium domestically and that this is an issue of national security.” In order “to address the concerns
identified by the Secretary regarding domestic uranium production and to ensure a comprehensive review of the entire domestic nuclear supply chain,” former President
Trump formed the U.S. Nuclear Fuel Working Group (the “Working Group”) to “examine the current state of domestic nuclear fuel production to reinvigorate the entire
nuclear fuel supply chain, consistent with United States national security and nonproliferation goals.” Former President Trump instructed the Working Group to “develop
recommendations  for  reviving  and  expanding  domestic  nuclear  fuel  production,”  and  to  submit  a  report  to  him  within  90  days  “setting  forth  the  Working  Group’s
findings and making recommendations to further enable domestic nuclear fuel production if needed.”

On  February  10,  2020,  the  federal  executive  Budget  for  fiscal  year  2021  (October  1,  2020  through  September  30,  2021)  (the  “Budget”)  was  published.  The  Budget
“Supports  Nuclear  Fuel  Cycle  Capabilities,”  and  states  that  “[o]n  July  12,  2019,  the  [former]  President  determined  that  ‘...the  United  States  uranium  industry  faces
significant  challenges  in  producing  uranium  domestically  and  that  this  is  an  issue  of  national  security.’  The  Budget  establishes  a  U.S.  Uranium  Reserve  to  provide
additional assurances of availability of uranium in the event of a market disruption.” Table 25-1 of the Budget sought congressional appropriations of $150 million per
year over the next 10 years (totaling $1.5 billion over that time frame) for domestic uranium purchases. For fiscal 2021 (October 1, 2020 through September 30, 2021),
the Budget sought an appropriation of $150 million, “to remain available until expended,” as the appropriation for the first year of the 10-year program. The Budget
further stated that “Establishing a Uranium Reserve provides assurance of availability of uranium in the event of a market disruption and

139

supports  strategic  U.S.  fuel  cycle  capabilities.  This  action  addresses  immediate  challenges  to  the  production  of  domestic  uranium  and  reflects  the  Administration’s
Nuclear Fuel Working Group (NFWG) priorities. The NFWG will continue to evaluate issues related to uranium supply chain and fuel supply.”

On April 23, 2020, the Working Group published its report: Restoring America’s Competitive Nuclear Energy Advantage: A strategy to assure U.S. national security.
This comprehensive strategy sought to revive and strengthen U.S. nuclear fuel capabilities, starting with uranium mining, with the goals of supporting U.S. energy and
national  security,  preventing  geopolitical  adversaries  (particularly  those  in  Russia)  from  using  their  nuclear  capabilities  to  influence  the  U.S.  and  the  world,  and
promoting global non-proliferation objectives and nuclear safety. The report stated that “the clear outcome of the Working Group’s efforts is confirmation that it is in the
nation’s national security interests to preserve the assets and investments of the entire U.S. nuclear enterprise and to revitalize the sector to regain U.S. global nuclear
leadership.” The report recommended government purchases to establish a Uranium Reserve, as contemplated by the Budget, and other actions aimed to strengthen the
entire nuclear fuel cycle.

On December 27, 2020, the COVID-Relief and Omnibus Spending Bill, which includes $75 million for the proposed establishment of a strategic U.S. Uranium Reserve,
was  signed  into  law  by  the  United  States  Congress.  This  key  funding  opens  the  door  for  the  U.S.  government  to  purchase  domestically-produced  uranium  to  guard
against  potential  commercial  and  national  security  risks  presented  by  the  country’s  near-total  reliance  on  foreign  imports  of  uranium.  The  Company  stands  ready  to
benefit from this program through sales out of its existing uranium inventories and future production from its mines and facilities. However, because the U.S. Uranium
Reserve has yet to be established at this time, the details of implementation of activities pursuant to the new law have not yet been defined. As a result, there can be no
certainty as to the outcome of a U.S. Uranium Reserve, if any, including the process for and details of its development, and any resulting support for the Company’s
ongoing and planned activities, or for any further evaluations of the Working Group.

If the uranium and vanadium markets or general market conditions do not improve, whether as a result of the establishment of a U.S. Uranium Reserve or otherwise, the
Company may further reduce its operational activities as required in order to minimize its cash expenditures while preserving its core asset base for increased production
in the future, as market conditions may warrant.

The Company’s Plans in Response to the Proposed U.S. Uranium Reserve

In response to the proposed establishment of a U.S. Uranium Reserve, the Company is evaluating activities aimed towards increasing uranium production at all or some
of its production facilities, subject to general market conditions. No decisions on any project-specific actions to be taken in response to the proposed establishment of a
U.S. Uranium Reserve have been made at this time.

Renewal of the Russian Suspension Agreement

On September 14, 2020, the DOC announced that it had obtained Russia's agreement to extend limits on uranium imports into the U.S. from Russia through 2040 under
an extended Russian Suspension Agreement. This is an important step toward maintaining the long-term health of the U.S. uranium mining industry. The DOC won
important  concessions  from  Russia,  including  lower  quotas  starting  in  the  mid-2020s,  allowing  only  a  portion  of  the  quotas  to  be  used  for  the  sale  of  U O   and
conversion  into  the  U.S.,  and  strict  controls  on  Russian  enrichment  service  contracts,  reducing  U.S.  dependence  on  Russian  uranium  in  the  long  term.  While  the
extended Russian Suspension Agreement is an important step toward maintaining the long-term health of the U.S. uranium mining industry, it does not supplant the need
for the establishment of a Uranium Reserve as proposed in the COVID-Relief and Omnibus Spending Bill and as recommended by the Working Group.

3

8

Management Streamlining

On  August  20,  2020,  the  Company  announced  that  it  was  making  a  number  of  changes  to  its  management  team  in  order  to  reduce  costs,  flatten  the  organizational
structure, and focus on the ongoing growth of a new generation of U.S. uranium and REE professionals, including the following, effective September 1, 2020: (a) Mr.
Scott Bakken, former Senior Director, Regulatory Affairs, became the Vice President, Regulatory Affairs, responsible for permitting and regulatory matters relating to all
of  the  Company’s  operations,  both  conventional  and  ISR,  and  also  for  overall  worker  health  and  safety  matters  at  the  Company;  (b)  Mr.  Bernard  Bonifas,  former
Director, Wyoming Operations, became the Director, ISR Operations, responsible for all of the Company’s ISR operations, including its Nichols Ranch ISR project in
Wyoming and its Alta Mesa ISR project in Texas; (c) Ms. Sarai Luksch, CPA, joined the Company as Controller; (d) Ms. Dee Ann Nazarenus, former Director, Human
Resources & Administration, became the Vice President, Human Resources & Administration, responsible for planning, developing, organizing, implementing, directing
and evaluating all human resource functions of the Company, and directing and managing all administrative functions of the Company; and (e) Mr. Logan Shumway,
former Manager of the Company’s

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White Mesa Mill, became the Director, Conventional Operations, responsible for overseeing the advancement of the Company’s REE objectives, in addition to being
responsible  for  overall  White  Mesa  Mill  management.  In  addition,  and  in  support  of  the  objective  to  reduce  costs,  effective  as  of  August  31,  2020,  former  Chief
Operating Officer, Mr. W. Paul Goranson left the Company to pursue other opportunities, and effective as of October 31, 2020, former Chief Accounting Officer, Mr.
Matthew Tarnowski, left the Company to pursue other opportunities.

Continued Efforts to Minimize Costs

The  Company  will  continue  to  seek  ways  to  minimize  the  costs  of  maintaining  its  critical  properties  in  a  state  of  readiness  for  potential  improvements  in  market
conditions, and is evaluating whether additional cost-cutting measures may be warranted at this time as a result of general market conditions, such as the possibility of
monetizing non-core conventional assets of the Company. See “ITEM 1 DESCRIPTION OF BUSINESS: Potential Sale of Non-Core Assets,” above.

141

Results of Operations

The following table summarizes the results of operations for the years ended December 31, 2020, 2019 and 2018 (in thousands of dollars):

Revenues

Uranium concentrates
Vanadium concentrates
Alternate feed materials processing and other

Total revenues
Costs and expenses applicable to revenues

Costs and expenses applicable to uranium concentrates
Costs and expenses applicable to vanadium concentrates
Costs and expenses applicable to alternate feed materials and other

Total costs and expenses applicable to revenues

Impairment of inventories

Gross profit (loss)

Other operating costs

Development, permitting and land holding
Standby costs
Accretion of asset retirement obligation

Total other operating costs

Selling, general and administration

Selling costs
Intangible asset amortization
General and administration

Total selling, general and administration

Total operating loss
Interest expense
Other income (loss)

Net loss

Basic and diluted net loss per share

Results of Operations

2020

Years ended December 31,
2019

2018

—  $
— 
1,658 
1,658 

66  $

2,237 
3,562 
5,865 

— 
— 
— 
— 
1,644 
14 

4,333 
4,015 
1,911 
10,259 

38 
— 
14,344 
14,382 

63 
1,805 
2,079 
3,947 
14,351 
(12,433)

9,180 
2,584 
1,931 
13,695 

190 
— 
14,263 
14,453 

(24,627)
(952)
(2,293)
(27,872) $

(40,581)
(1,491)
3,978 
(38,094) $

30,789 
— 
932 
31,721 

14,752 
— 
— 
14,752 
4,579 
12,390 

9,912 
5,112 
1,835 
16,859 

183 
2,502 
14,158 
16,843 

(21,312)
(1,722)
(2,328)
(25,362)

(0.23) $

(0.40) $

(0.30)

$

$

$

Year ended December 31, 2020 compared to year ended December 31, 2019

For the year ended December 31, 2020 the Company recorded a net loss of $27.87 million or $0.23 per share compared with a net loss of $38.09 million or $0.40 per
share for the year ended December 31, 2019.

For the year ended December 31, 2020, the Company recorded an operating loss of $24.63 million compared with an operating loss of $40.58 million for the year ended
December 31, 2019.

Revenues

Previously,  the  Company’s  revenues  from  uranium  were  based  on  delivery  schedules  under  long-term  contracts,  which  could  vary  from  quarter  to  quarter.  As  of
December 31, 2018, the Company no longer had any uranium sales contacts. Any future

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sales of uranium will be subject to sale in the spot market until a time when the Company can agree to terms for long-term sales contracts or potentially pursuant to
direct government purchases as contemplated by the Budget. In the year ended December 31, 2019, the Company initiated the selling of vanadium recovered from Pond
Return at the White Mesa Mill under a Sales and Agency Agreement appointing an exclusive sales and marketing agent for all vanadium pentoxide produced by the
Company.

Revenues for the year ended December 31, 2020 totaled $1.66 million, all of which were related to fees for ore received from a third-party uranium mine.

Revenues  for  the  year  ended  December  31,  2019  totaled  $5.87  million,  of  which  $2.24  million  was  related  to  sales  of  approximately  202,000  pounds  of  vanadium
concentrates and $3.56 million was related to toll processing of uranium concentrates and fees for ore received from third-party uranium mines.

Operating Expenses

Uranium and Vanadium recovered and costs and expenses applicable to revenue

In the year ended December 31, 2020, the Company recovered approximately 6,000 pounds of U O from ISR recovery activities for the Company’s own account and
approximately 67,000 pounds of V O  from Pond Return. The Company recovered approximately 190,500 pounds of U O from the pond solutions and alternate feed
materials at the White Mesa Mill.

8 

3

2

5

8 

3

In the year ended December 31, 2019, the Company recovered approximately 70,000 pounds of U O  from ISR recovery activities for the Company’s own account and
approximately 1,807,000 pounds of V O  from Pond Returns.

5

2

3

8

There are no costs and expenses applicable to revenue for the year ended December 31, 2020 as the Company did not make any concentrate sales of U O or V O  and
only collected a fee to receive ore from a third-party uranium mine for which the Company incurred de minimis costs, compared with $3.95 million for the year ended
December 31, 2019. Costs and expenses applicable to revenue for the year ended December 31, 2019 consisted of $1.81 million from V O and $2.08 million related to
alternate feed materials.

8 

5 

2

2

3

5

Other Operating Costs and Expenses

Development, permitting and land holding

2

5 

For the year ended December 31, 2020, the Company spent $4.33 million for development of the Company’s properties, which did not include costs associated with the
V O test-mining program at the La Sal Project, and significantly less costs associated with V O production at the White Mesa Mill, as were incurred during the year
ended December 31, 2019. As a result of a downward revision to the Company's asset retirement obligation estimates, approximately $0.85 million was recorded as an
offset to these expenses. For the year ended December 31, 2019, we spent $9.18 million primarily due to the development of the V O  test-mining program at the La Sal
Project as well as expenses associated with ramping up V O  production at the White Mesa Mill.

5 

2

5

2

2

5

While we expect the amounts relative to the items listed above have added future value to the Company, we expense these amounts as we do not have proven or probable
reserves at any of the Company’s projects under SEC Industry Guide 7.

Standby costs

The Company’s La Sal, Daneros, and Arizona 1 Projects were on standby during the three years ended December 31, 2020. In the beginning of 2018 as well as the
beginning  of  2020,  the  White  Mesa  Mill  was  operated  at  lower  levels  of  uranium  recovery,  including  prolonged  periods  of  standby.  Costs  related  to  the  care  and
maintenance of the standby mines, along with standby costs incurred while the White Mesa Mill was operating at low levels of uranium recovery or on standby, are
expensed.

For the year ended December 31, 2020, standby costs totaled $4.02 million compared with $2.58 million in the prior year. The increase is primarily related to a reduction
in recovery activities at Nichols Ranch as it was placed on standby during the quarter ended June 30, 2020, and prolonged periods of standby at the Mill. As a result of a
downward revision to the Company's asset retirement obligation estimates, approximately $7.00 million was recorded as an offset to these expenses.

Accretion

Accretion related to the asset retirement obligation for the Company’s properties decreased for the year ended December 31, 2020 to $1.91 million compared with the
prior year of $1.93 million, primarily due to changes in timing of estimated reclamation activities at some of the Company's projects.

143

 
Selling, General, and Administrative

Selling,  general  and  administrative  expenses  include  costs  associated  with  marketing  uranium,  corporate,  general  and  administrative  costs  and  intangible  asset
amortization  from  favorable  contracts.  Selling,  general  and  administrative  expenses  consist  primarily  of  payroll  and  related  expenses  for  personnel,  contract  and
professional services, share-based compensation expense and other overhead expenditures. Selling, general and administrative expenses totaled $14.38 million for the
year  ended  December  31,  2020  compared  to  $14.45  million  for  the  year  ended  December  31,  2019.  For  the  year  ended  December  31,  2020,  the  Company  incurred
approximately $1.04 million in one-time management streamlining restructuring expenses.

Impairment of Inventories

For the years ended December 31, 2020 and 2019, the Company recognized $1.64 million and $14.35 million, respectively, in impairment charges related to inventory to
value such inventory at the lower of cost and net realizable value. The impairment of inventories is due to continued lower uranium and vanadium prices versus our cost
to produce. The decrease in impairment charges for the year ended December 31, 2020 was primarily related to lower production levels as well as improved uranium
prices.

Interest Expense and Other Income and Expenses

Interest Expense

Interest expense for the year ended December 31, 2020 was $0.95 million compared with $1.49 million in the prior year due to early redemption of the Convertible
Debentures prior to maturity.

Other income and expense

For  the  year  ended  December  31,  2020,  other  expenses  net  of  other  income  totaled  $2.29  million.  These  amounts  primarily  consist  of  a  mark-to-market  loss  on  the
increase in fair value of warrant liabilities of $5.44 million, offset by a $1.84 million mark-to-market gain on investments accounted for at fair value, a gain on foreign
exchange of $0.77 million, a mark-to-market gain on the change in the fair value of the Convertible Debentures of $0.16 million, interest income of $0.15 million, and
other of $0.23 million.

For the year ended December 31, 2019, other income net of other expenses totaled $3.98 million. These amounts primarily consist of a gain on the change in the mark-
to-market values of the Convertible Debentures of $0.29 million, a gain on the decrease in value of warrant liabilities of $3.73 million, and interest income of $0.48
million, offset by $0.15 million loss in investments accounted for at fair value and other of $0.32 million.

Results of Operations

Year ended December 31, 2019 compared to year ended December 31, 2018

For the year ended December 31, 2019 the Company recorded a net loss of $38.09 million or $0.40 per share compared with a net loss of $25.36 million or $0.30 per
share for the year ended December 31, 2018.

For the year ended December 31, 2019, the Company recorded an operating loss of $40.58 million compared with an operating loss of $21.31 million for the year ended
December 31, 2018.

Revenues

The  Company’s  revenues  from  uranium  were  previously  based  on  delivery  schedules  under  long-term  contracts,  which  could  vary  from  quarter  to  quarter.  As  of
December 31, 2018, the Company no longer has any uranium sales contacts. Any future sales of uranium will be subject to sale in the spot market until a time when the
Company can agree to terms for long-term sales contracts or potentially pursuant to direct government purchases as contemplated by the proposed Uranium Reserve. In
the year ended December 31, 2019, the Company initiated the selling of vanadium recovered from its pond solution at the White Mesa Mill under a Sales and Agency
Agreement appointing an exclusive sales and marketing agent for all vanadium pentoxide produced by the Company.

Revenues  for  the  year  ended  December  31,  2019  totaled  $5.87  million,  of  which  $2.24  million  was  related  to  sales  of  approximately  202,000  pounds  of  vanadium
concentrates and $3.56 million was related to toll processing of uranium concentrates and fees for ore received from third-party uranium mines.

Revenues for the year ended December 31, 2018 totaled $31.72 million, of which $30.79 million was related to sales of 650,000 pounds of U O , which included the sale
of 450,000 pounds of U O  pursuant to term contracts at an average price of

8

3

3

8

144

$57.24 per pound and the sale of 200,000 pounds of U O into contracts based on spot market prices at an average price of $25.16 per pound.

8 

3

Operating Expenses

Uranium and Vanadium recovered and costs and expenses applicable to revenue

In the year ended December 31, 2019, the Company recovered approximately 70,000 pounds of U O  from ISR recovery activities for the Company’s own account and
approximately 1,807,000 pounds of V O  from Pond Returns.

8

3

2

5

In the year ended December 31, 2018, the Company recovered 917,000 pounds of U O  of which 493,000 pounds were for the Company’s own account and 424,000
pounds were for the account of a tolling customer. Of the 493,000 pounds recovered for its own account, 137,000 pounds were from alternate feed sources, 216,000
pounds were from uranium recovered from existing tailings pond solutions at the White Mesa Mill, and 140,000 pounds were from ISR recovery activities.

3

8

Costs and expenses applicable to revenue for the year ended December 31, 2019 totaled $3.95 million, compared with $14.75 million for the year ended December 31,
2018. Included in cost and expenses applicable to revenue is $2.08 million and nil related to toll processing and other for the years ended December 31, 2019 and 2018,
respectively. Costs and expenses applicable to revenue for the year ended December 31, 2019 consisted of $1.81 million from V O  and $2.08 million related to alternate
feed materials. All costs and expenses applicable to revenue for 2018 were related to uranium concentrates.

2

5

Other Operating Costs and Expenses

Development, permitting and land holding

For the year ended December 31, 2019, the Company spent $9.18 million for development of the Company’s properties. This is primarily due to the development of the
V O  test-mining program at the La Sal Project as well as expenses associated with ramping up V O  production at the White Mesa Mill.

2

5

2

5

For the year ended December 31, 2018, we spent $9.91 million for development, permitting and land holding, comprised of the acquisition of royalties, the development
of the Pinyon Plain Project and permitting and land holding costs related to the Pinyon Plain Project, development of the V O  test mining program at the La Sal Project
as well as expenses associated with preparing the White Mesa Mill for V O  production.

5

2

5

2

While we expect the amounts relative to the items listed above have added future value to the Company, we expense these amounts as we do not have proven or probable
reserves at any of the Company’s projects under SEC Industry Guide 7.

Standby costs

The Company’s La Sal, Daneros, and Arizona 1 Projects were on standby during the three years ended December 31, 2019. In the beginning of 2018, the White Mesa
Mill was operated at lower levels of uranium recovery, including prolonged periods of standby. Costs related to the care and maintenance of the standby mines, along
with standby costs incurred while the White Mesa Mill was operating at low levels of uranium recovery or on standby, are expensed.

For the year ended December 31, 2019, standby costs totaled $2.58 million compared with $5.11 million in the prior year. The decrease is primarily related to vanadium
recovery activities at the White Mesa Mill.

Accretion

Accretion related to the asset retirement obligation for the Company’s properties increased for the year ended December 31, 2019 to $1.93 million compared with the
prior year of $1.84 million, primarily due to normal accretion activity.

Selling, General, and Administrative

Selling,  general  and  administrative  expenses  include  costs  associated  with  marketing  uranium,  corporate  and  general  and  administrative  costs  and  intangible  asset
amortization  from  favorable  contracts.  Selling,  general  and  administrative  expenses  consist  primarily  of  payroll  and  related  expenses  for  personnel,  contract  and
professional services, share-based compensation expense and other overhead expenditures. Selling, general and administrative expenses totaled $14.45 million for the
year  ended  December  31,  2019  compared  to  $16.84  million  for  the  year  ended  December  31,  2018.  The  decrease  is  a  result  of  the  Company  not  recognizing  any
intangible amortization cost from favorable contracts in the year ended December 31, 2019 as the Company does not have any additional contract sales, offset by an
increase in spending on the Section 232 Petition and related Working Group activities of $0.77 million.

145

Impairment of Inventories

For the year ended December 31, 2019, the Company recognized $14.35 million in impairment charges related to inventory to value such inventory at the lower of cost
and  net  realizable  value,  and  included  in  impairment  charges  were  depreciation  expenses  of  $2.09  million.  The  impairment  of  inventories  is  due  to  continued  lower
uranium prices versus our cost to produce at the Nichols Ranch Project of $4.48 million, the decrease in the market price of vanadium recovered from Pond Return of
$8.62 million and the decrease in the market price of vanadium in the La Sal stockpile of $1.25 million. For the year ended December 31, 2018, the Company recognized
$4.58 million in inventory impairment due to continued lower uranium prices versus our cost to produce at the Nichols Ranch Project. Included in impairment were
depreciation expenses of $2.05 million.

Interest Expense and Other Income and Expenses

Interest Expense

Interest  expense  for  the  year  ended  December  31,  2019  was  $1.49  million  compared  with  $1.72  million  in  the  prior  year  due  to  lower  principal  amounts  from  the
repayment of Wyoming revenue bond loan and the put option conversion of the Convertible Debentures.

Other income and expense

For the year ended December 31, 2019, other income and expense totaled $3.98 million income, net. These amounts primarily consist of a gain on the change in the
mark-to-market values of the Convertible Debentures of $0.29 million, a gain on the decrease in value of warrant liabilities of $3.73 million, and interest income of
$0.48 million, offset by $0.15 million loss in investments accounted for at fair value and other of $0.32 million.

For the year ended December 31, 2018, other income and expense totaled $2.33 million expense, net. These amounts consist of a loss for the change in fair value of
derivative  liabilities  of  $3.47  million  and  a  loss  in  the  mark-to-market  values  of  the  Company's  Convertible  Debentures  of  $0.61  million,  partially  offset  by  interest
income of $0.34 million, sales of surplus assets of $0.29 million, gain of assets held for sale of $0.34 million and a $0.77 million increase in the value of investments
accounted for at fair value.

LIQUIDITY AND CAPITAL RESOURCES

Funding of major business and property acquisitions

Over  the  past  eight  years  the  Company  has  funded  major  business  and  property  acquisitions  with  capital  provided  by  issuances  of  its  Common  Shares.  In  2012,  we
acquired Titan Uranium Inc. and the U.S. Mining Division of Denison Mines Corp., in 2013 we acquired Strathmore Minerals Corp, in 2015 we acquired Uranerz and in
2016 we acquired Mesteña, each in exchange for newly issued shares.

We intend to continue to acquire assets utilizing Common Shares when we can do so under attractive terms.

Shares issued for cash

On December 23, 2016, the Company filed a prospectus supplement in both Canada and the United States to its Canadian base shelf prospectus and U.S. registration
statement on Form S-3, which enabled the Company, at its discretion from time to time, to sell up to $20 million worth of Common Shares by way of an “at-the-market”
offering (the “ATM”). On December 29, 2017, the Company filed a prospectus supplement to its U.S. registration statement, qualifying for distribution up to $30.00
million in additional Common Shares under the ATM. On November 5, 2018, the Company filed a prospectus supplement to its U.S. registration statement, qualifying
for  distribution  up  to  $24.50  million  in  aggregate  Common  Shares  under  the  ATM.  Then,  on  the  same  date,  the  Company  filed  a  base  shelf  prospectus  whereby  the
Company may sell any combination of the “Securities” as defined thereunder in one or more offerings up to an initial aggregate offering amount of $150.00 million. On
May  5,  2019,  the  prospectus  supplement  to  its  U.S.  registration  statement  expired,  and  was  replaced  on  May  7,  2019  by  a  new  prospectus  supplement  in  the  same
amount,  qualifying  for  distribution  up  to  $24.50  million  in  aggregate  Common  Shares  under  the  ATM.  On  December  31,  2019,  the  Company  filed  a  prospectus
supplement to its U.S. registration statement, qualifying for distribution up to $30.00 million in additional Common Shares under the ATM. On December 31, 2020, the
Company filed a prospectus supplement to its U.S. registration statement, qualifying for distribution up to $35.00 million in additional Common Shares under the ATM.

On  February  20,  2020,  the  Company  closed  a  bought  deal  public  offering  of  common  shares  made  pursuant  to  an  underwriting  agreement  dated  February  13,  2020
between the Company and a syndicate of underwriters led by Cantor Fitzgerald & Co. as lead underwriter and sole book-runner, and H.C. Wainwright & Co., LLC,
Eight  Capital,  Haywood  Securities  Inc.  and  Roth  Capital  Partners,  LLC  (the  "Offering").  Pursuant  to  the  Offering,  the  Company  issued  an  aggregate  of  11,300,000
common

146

shares at a price of $1.47 per share for gross proceeds of $16.61 million. The Company received net proceeds, after commissions and fees, of $15.14 million from the
Offering (see “Note 12 to the Financial Statements: Capital Stock”).

From  January  1,  2021  through  March  18,  2021,  the  Company  issued  5.50  million  Common  Shares  at  a  weighted-average  price  of  $5.53  for  net  proceeds  of  $29.70
million using the ATM.

Working capital at December 31, 2020 and future requirements for funds

At December 31, 2020, the Company had working capital of $40.16 million, including $20.17 million in cash, $2.25 million of marketable securities, approximately
690,700  pounds  of  uranium  finished  goods  inventory  and  approximately  1,672,000  pounds  of  vanadium  finished  goods  inventory.  The  Company  believes  it  has
sufficient cash and resources to carry out its business plan for at least the next twelve months.

The Company is actively focused on its forward-looking liquidity needs, especially in light of the current depressed uranium markets. The Company is evaluating its
ongoing fixed cost structure as well as decisions related to project retention, advancement and development. If current uranium prices persist for any extended period of
time, the Company will likely be required to raise capital or take other measures to fund its ongoing operations. Significant development activities, if warranted, will
require that we arrange for financing in advance of planned expenditures. In addition, we expect to continue to augment our current financial resources with external
financing  as  our  long-term  business  needs  require.  We  cannot  provide  any  assurance  that  we  will  pursue  any  of  these  transactions  or  that  we  will  be  successful  in
completing them on acceptable terms or at all.

The Company manages liquidity risk through the management of its working capital and its capital structure.

Cash and cash flows

Year ended December 31, 2020

Cash, cash equivalents and restricted cash were $40.99 million at December 31, 2020, compared to $32.89 million at December 31, 2019. The increase of $8.09 million
was due primarily to cash provided by financing activities of $36.58 million, cash provided by investing activities of $3.58 million, offset by cash used in operating
activities of $32.18 million and loss on foreign exchange on cash held in foreign currencies of $0.11 million.

Net  cash  used  in  operating  activities  of  $32.18  million  is  comprised  of  the  net  loss  of  $27.87  million  for  the  period  adjusted  for  non-cash  items  and  for  changes  in
working  capital  items.  Significant  items  not  involving  cash  were  $2.70  million  of  depreciation  and  amortization  of  property,  plant  and  equipment,  $1.64
million  impairment  on  inventory,  share-based  compensation  expense  of  $2.60  million,  a  $5.44  million  change  in  warrant  liabilities,  accretion  of  asset  retirement
obligation (“ARO”) of $1.91 million, offset by a revision of ARO of $7.85 million, unrealized foreign exchange gain of $1.05 million, other non-cash expenses of $0.71
million and a $0.16 million change in value of the Convertible Debentures. Other items include an increase in inventories of $6.10 million and a decrease in accounts
payable and accrued liabilities of $3.08 million, partially offset by a decrease in trade and other receivables of $0.19 million and a decrease in prepaid expenses and other
assets of $0.15 million.

Net cash provided by investing activities was $3.58 million comprised of $4.21 million cash received from maturities of marketable securities partially offset by $0.63
million cash used for the purchase of mineral properties and property, plant and equipment.

Net cash provided by financing activities totaled $36.58 million consisting of $52.39 million net proceeds from the issuance of Common Shares from a public offering
and the issuance of shares under the Company's ATM facility, $0.49 million cash received from exercise of stock options, and $0.13 million cash received from non-
controlling interest, partially offset by $16.02 million to repay loans and borrowings and $0.42 million cash paid to fund employee income tax withholding due upon
vesting of restricted stock units.

Year ended December 31, 2019

Cash, cash equivalents and restricted cash were $32.89 million at December 31, 2019, compared to $34.29 million at December 31, 2018. The decrease of $1.40 million
was due primarily to cash provided by financing activities of $20.36 million, cash provided by investing activities of $22.58 million, offset by cash used in operating
activities of $44.38 million and loss on foreign exchange on cash held in foreign currencies of $0.04 million.

Net  cash  used  in  operating  activities  of  $44.38  million  is  comprised  of  the  net  loss  of  $38.09  million  for  the  period  adjusted  for  non-cash  items  and  for  changes  in
working  capital  items.  Significant  items  not  involving  cash  were  $1.21  million  of  depreciation  and  amortization  of  property,  plant  and  equipment,  $14.35  million
impairment on inventory, share-based compensation expense of $3.77 million, accretion of asset retirement obligation of $1.93 million, other non-cash expenses of

147

$2.31 million, unrealized foreign exchange loss of $0.08 million, a decrease in prepaid expenses and other assets of $0.01 million, offset by an increase in inventories of
$18.53 million, a decrease in trade and other receivables of $0.06 million, a decrease in accounts payable and accrued liabilities of $3.20 million, $3.73 million change in
warrant  liabilities,  $0.29  million  change  in  value  of  the  Convertible  Debentures,  non-cash  standby  costs  of  $1.42  million  and  changes  in  deferred  revenue  of  $2.72
million.

Net cash provided by investing activities was $22.58 million related to cash received from the sale and maturities of marketable securities.

Net cash provided by financing activities totaled $20.36 million consisting of $19.68 million proceeds from the issuance of stock using the Company’s ATM offering,
$0.80  million  in  proceeds  from  notes  payable  and  $0.15  million  cash  received  from  exercise  of  stock  options,  partially  offset  by  $0.32  million  to  repay  loans  and
borrowings.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements required to be disclosed in this annual report on Form 10-K.

Contractual Obligations

The following table summarizes our contractual obligations as of December 31, 2020.

Operating lease obligations
Decommissioning liabilities (undiscounted)
Total contractual obligations

Total

841  $

41,953 
42,794  $

$

$

Payments Due by Period - $000

Less than 1
year

1 - 3 years

3 - 5 years

More than
5 years

343  $
131 
474  $

498  $

2,280 
2,778  $

—  $

13,469 
13,469  $

— 
26,073 
26,073 

In  addition,  the  Company  entered  into  commitments  with  federal  and  state  agencies  and  private  individuals  to  lease  surface  and  mineral  rights.  These  leases  are
renewable annually and are expected to total $1.51 million for the year ended December 31, 2021.

Critical accounting estimates and judgments

The preparation of these consolidated financial statements in accordance with U.S. GAAP requires the use of certain critical accounting estimates and judgments that
affect the amounts reported. It also requires management to exercise judgment in applying the Company’s accounting policies. These judgments and estimates are based
on  management’s  best  knowledge  of  the  relevant  facts  and  circumstances  taking  into  account  previous  experience.  Although  the  Company  regularly  reviews  the
estimates and judgments made that affect these financial statements, actual results may be materially different.

Significant estimates made by management include:

a.      Exploration Stage

SEC  Industry  Guide  7  defines  a  reserve  as  “that  part  of  a  mineral  deposit  which  could  be  economically  and  legally  extracted  or  produced  at  the  time  of  the  reserve
determination.”  The  classification  of  a  reserve  must  be  evidenced  by  a  bankable  feasibility  study  using  the  latest  three-year  price  average.  While  the  Company  has
established  the  existence  of  mineral  resources  and  has  successfully  extracted  and  recovered  saleable  uranium  from  certain  of  these  resources,  the  Company  has  not
established proven or probable reserves, as defined under SEC Industry Guide 7, for these operations or any of its uranium projects. As a result, the Company is in the
Exploration Stage as defined under Industry Guide 7. Furthermore, the Company has no plans to establish proven or probable reserves for any of its uranium projects.

While  in  the  Exploration  Stage,  among  other  things,  the  Company  must  expense  all  amounts  that  would  normally  be  capitalized  and  subsequently  depreciated  or
depleted over the life of the mining operation on properties that have proven or probable reserves. Items such as the construction of wellfields and related header houses,
additions  to  our  recovery  facilities  and  advancement  of  properties  will  all  be  expensed  in  the  period  incurred.  As  a  result,  the  Company’s  consolidated  financial
statements may not be directly comparable to the financial statements of mining companies in the development or production stages.

148

 
 
 
 
 
 
b.      Resource estimates utilized

The Company utilizes estimates of its mineral resources based on information compiled by appropriately qualified persons. The information relating to the geological
data on the size, depth and shape of the deposits requires complex geological judgments to interpret the data. The estimation of future cash flows related to resources is
based  upon  factors  such  as  estimates  of  future  uranium  prices,  future  construction  and  operating  costs  along  with  geological  assumptions  and  judgments  made  in
estimating  the  size  and  grade  of  the  resource.  Changes  in  the  mineral  resource  estimates  may  impact  the  carrying  value  of  mining  and  recovery  assets,  goodwill,
reclamation and remediation obligations and depreciation and impairment.

c.      Depreciation of mining and recovery assets acquired

For mining and recovery assets actively extracting and recovering uranium we depreciate the acquisition costs of the mining and recovery assets on a straight-line basis
over our estimated lives of the mining and recovery assets. The process of estimating the useful life of the mining and recovery assets requires significant judgment in
evaluating  and  assessing  available  geological,  geophysical,  engineering  and  economic  data,  projected  rates  of  extraction  and  recovery,  estimated  commodity  price
forecasts and the timing of future expenditures, all of which are, by their very nature, subject to interpretation and uncertainty.

Changes in these estimates may materially impact the carrying value of the Company’s mining and recovery assets and the recorded amount of depreciation.

d.      Impairment testing of mining and recovery assets

The Company undertakes a review of the carrying values of its mining and recovery assets whenever events or changes in circumstances indicate that their carrying
values  may  exceed  their  estimated  net  recoverable  amounts  determined  by  reference  to  estimated  future  operating  results  and  net  cash  flows.  An  impairment  loss  is
recognized when the carrying value of a mining or recovery asset is not recoverable based on this analysis. In undertaking this review, the management of the Company
is required to make significant estimates of, among other things, future production and sale volumes, forecast commodity prices, future operating and capital costs and
reclamation  costs  to  the  end  of  the  mining  asset’s  life.  These  estimates  are  subject  to  various  risks  and  uncertainties,  which  may  ultimately  have  an  impact  on  the
expected recoverability of the carrying values of mining and recovery assets.

e.     Asset retirement obligations

Asset retirement obligations are recorded as a liability when an asset that will require reclamation and remediation is initially acquired. For disturbances created on a
property  owned  that  will  require  future  reclamation  and  remediation  the  Company  records  asset  retirement  obligations  for  such  disturbance  when  occurred.  The
Company has accrued its best estimate of its share of the cost to decommission its mining and milling properties in accordance with existing laws, contracts and other
policies. The estimate of future costs involves a number of estimates relating to timing, type of costs, mine closure plans, and review of potential methods and technical
advancements. Furthermore, due to uncertainties concerning environmental remediation, the ultimate cost of the Company’s decommissioning liability could differ from
amounts  provided.  The  estimate  of  the  Company’s  obligation  is  subject  to  change  due  to  amendments  to  applicable  laws  and  regulations  and  as  new  information
concerning the Company’s operations becomes available. The Company is not able to determine the impact on its financial position, if any, of environmental laws and
regulations that may be enacted in the future. Additionally, the expected cash flows in the future are discounted at the Company’s estimated cost of capital based on the
periods the Company expects to complete the reclamation and remediation activities. Differences in the expected periods of reclamation or in the discount rates used
could have a material difference in the actual settlement of the obligations compared with the amounts provided.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

The Company is exposed to risks associated with commodity prices, interest rates and credit. Commodity price risk is defined as the potential loss that we may incur as a
result of changes in the market value of uranium. Interest rate risk results from our debt and equity instruments that we issue to provide financing and liquidity for our
business.  Credit  risk  arises  from  the  extension  of  credit  throughout  all  aspects  of  our  business.  Industry-wide  risks  can  also  affect  our  general  ability  to  finance
exploration, and development of exploitable resources; such effects are not predictable or quantifiable. Market risk is the risk to the Company of adverse financial impact
due to change in the fair value or future cash flows of financial instruments as a result of fluctuations in interest rates and foreign currency exchange rates.

149

Commodity Price Risk

The Company is subject to market risk related to the market price of U O . All of the Company’s existing long-term contracts expired following the Company’s 2018
deliveries, and all uranium sales after 2018 will be required to be made at spot prices until the Company enters into new long-term contracts at satisfactory prices in the
future.  Future  revenue  will  be  affected  by  both  spot  and  long-term  U O   price  fluctuations  which  are  beyond  our  control,  including:  the  demand  for  nuclear  power;
political  and  economic  conditions;  governmental  legislation  in  uranium  producing  and  consuming  countries;  and  production  levels  and  costs  of  production  of  other
producing companies. The Company continuously monitors the market to determine its level of extraction and recovery of uranium in the future.

8

8

3

3

Interest Rate Risk

The  Company  is  exposed  to  interest  rate  risk  on  its  cash  equivalents,  deposits,  and  restricted  cash.  Our  interest  income  is  earned  in  United  States  dollars  and  is  not
subject to interest rate risk. The Company does not use derivatives to manage interest rate risk.

Currency Risk

The foreign exchange risk relates to the risk that the value of financial commitments, recognized assets or liabilities will fluctuate due to changes in foreign currency
rates. The Company does not use any derivative instruments to reduce its exposure to fluctuations in foreign currency exchange rates. As the U.S. Dollar is the functional
currency of our U.S. operations, the currency risk has been reduced. We maintain a nominal balance in foreign currency, resulting in a low currency risk relative to our
cash balances.

The following table summarizes, in United States dollar equivalents, the Company’s major foreign currency (Cdn$) exposures as of December 31, 2020 ($000):

Cash and cash equivalents
Accounts payable and accrued liabilities

Total

$

$

4,198 
(426)
3,772 

The table below summarizes a sensitivity analysis for significant unsettled currency risk exposure with respect to our financial instruments as of December 31, 2020 with
all other variables held constant. It shows how net income would have been affected by changes in the relevant risk variables that were reasonably possible at that date
($000).

Strengthening net earnings

Weakening net earnings

Credit Risk

Change for
Sensitivity Analysis

Increase (Decrease) in Other
Comprehensive Income

+1% change in

U.S. dollar $

-1% change in

U.S. dollar $

48 

(48)

Credit risk relates to cash and cash equivalents, trade, and other receivables that arise from the possibility that any counterparty to an instrument fails to perform. The
Company only transacts with highly-rated counterparties and a limit on contingent exposure has been established for any counterparty based on that counterparty’s credit
rating. The Company’s sales are attributable mainly to large utilities. As of December 31, 2020, the Company’s maximum exposure to credit risk was the carrying value
of cash and cash equivalents and trade receivables.

150

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

ENERGY FUELS INC.
CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2020
Contents

Report of Independent Registered Public Accounting Firm
Financial Statements:

Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2020, December 31, 2019 and December
31, 2018
Consolidated Balance Sheets at December 31, 2020 and December 31, 2019
Consolidated Statements of Changes in Equity for the years ended December 31, 2020, December 31, 2019 and December 31, 2018
Consolidated Statements of Cash Flows for the years ended December 31, 2020, December 31, 2019 and December 31, 2018
Notes to the Consolidated Financial Statements

152

154

155
156
158
160

151

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors
Energy Fuels Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Energy Fuels Inc. and subsidiaries (the Company) as of December 31, 2020 and
2019, the related consolidated statements of operations and comprehensive loss, changes in equity, and cash flows for each of the years in the three-
year  period  ended  December  31,  2020,  and  the  related  notes  (collectively,  the  consolidated  financial  statements).  In  our  opinion,  the  consolidated
financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2020 and 2019, and the results of its
operations  and  its  cash  flows  for  each  of  the  years  in  the  three-year  period  ended  December  31,  2020,  in  conformity  with  U.S.  generally  accepted
accounting principles.

Change in Accounting Principle

As discussed in Note 3 to the consolidated financial statements, the Company has changed its method of accounting for leases as of January 1, 2019
due to the adoption of Accounting Standards Update 2016-12, Leases (Topic 842).

Basis for Opinion

These  consolidated  financial  statements  are  the  responsibility  of  the  Company’s  management.  Our  responsibility  is  to  express  an  opinion  on  these
consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the
applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We  conducted  our  audits  in  accordance  with  the  standards  of  the  PCAOB.  Those  standards  require  that  we  plan  and  perform  the  audit  to  obtain
reasonable  assurance  about  whether  the  consolidated  financial  statements  are  free  of  material  misstatement,  whether  due  to  error  or  fraud.  The
Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are
required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the
Company’s internal control over financial reporting.
Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or
fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and
disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made
by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable
basis for our opinion.

Critical Audit Matter

The  critical  audit  matter  communicated  below  is  a  matter  arising  from  the  current  period  audit  of  the  consolidated  financial  statements  that  was
communicated  or  required  to  be  communicated  to  the  audit  committee  and  that:  (1)  relates  to  accounts  or  disclosures  that  are  material  to  the
consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of a critical audit
matter does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical
audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Evaluation of asset retirement obligation costs

As discussed in Note 10 to the consolidated financial statements, the Company recorded an asset retirement obligation (ARO) liability of $13.0 million
as of December 31, 2020. The ARO includes estimates of future costs to decommission its White Mesa Mill (Mill) and Pinyon Plain Mine (Pinyon). The
estimate of future

152

costs  involves  a  number  of  estimates  relating  to  timing,  planned  decommissioning  activities,  and  review  of  potential  methods  and  technical
advancements.

We identified the evaluation of the future costs for decommissioning activities relating to the Mill and Pinyon as a critical audit matter. Specialized skills
and knowledge were required to evaluate the Company’s determination of decommissioning activities and their related costs to satisfy the ARO. In
addition, the ARO was sensitive to minor changes to significant assumptions, such as the timing, and types of costs.

The  following  are  the  primary  procedures  we  performed  to  address  this  critical  audit  matter.  We  tested  the  determination  of  the  planned
decommissioning activities used in the estimate by inquiring of management, inspecting minutes of the board of directors, and reviewing supporting
documentation, including management’s plan for mining. We involved environmental professionals with specialized skills and knowledge who assisted
in:

•

•

•

assessing the Company’s internal specialist’s objectivity and expertise,

evaluating the Company’s planned decommissioning activities by analyzing the internal specialist’s supporting documentation.

evaluating costs used and comparing the planned decommissioning activities to supporting documentation, such as permits obtained which
specify the Company’s decommissioning obligations, and reports to state regulators on decommissioning activities.

We evaluated the Company’s ability to accurately estimate decommissioning costs by comparing the Company’s prior year estimate to the updated
estimate  of  future  costs.  We  evaluated  the  Company’s  changes  in  assumptions  for  the  timing  and  costs  used  in  the  prior  year,  by  assessing
operational changes that could impact the estimate.

We have served as the Company’s auditor since 2017.
Denver, Colorado
March 19, 2021

/s/ KPMG LLP

153

ENERGY FUELS INC.
Consolidated Statements of Operations and Comprehensive Loss
(Expressed in thousands of U.S. dollars, except per share amounts)

Revenues
Uranium concentrates
Vanadium concentrates
Alternate feed materials processing and other
Total revenues
Costs and expenses applicable to revenues
Costs and expenses applicable to uranium concentrates
Costs and expenses applicable to vanadium concentrates
Costs and expenses applicable to alternate feed materials and other
Total costs and expenses applicable to revenues
Other operating costs
Impairment of inventories
Development, permitting and land holding
Standby costs
Accretion of asset retirement obligation
Selling costs
Intangible asset amortization
General and administration
Total operating loss

Interest expense
Other income (loss)
Net loss

Items that may be reclassified in the future to profit and loss
Foreign currency translation adjustment
Other comprehensive income (loss)

Comprehensive loss

Net loss attributable to:
Owners of the Company
Non-controlling interests

Comprehensive loss attributable to:
Owners of the Company
Non-controlling interests

Basic and diluted net loss per share

See accompanying notes to the consolidated financial statements.

154

2020

Years ended December 31,
2019

2018

$

$

$

$

$

$

$

—  $
— 
1,658 
1,658 

— 
— 
— 
— 

1,644 
4,333 
4,015 
1,911 
38 
— 
14,344 
(24,627)

(952)
(2,293)
(27,872)

(681)
(681)
(28,553) $

(27,776) $
(96)
(27,872) $

(28,457) $
(96)
(28,553) $

66  $

2,237 
3,562 
5,865 

63 
1,805 
2,079 
3,947 

14,351 
9,180 
2,584 
1,931 
190 
— 
14,263 
(40,581)

(1,491)
3,978 
(38,094)

(854)
(854)
(38,948) $

(37,978) $
(116)
(38,094) $

(38,832) $
(116)
(38,948) $

(0.23) $

(0.40) $

30,789 
— 
932 
31,721 

14,752 
— 
— 
14,752 

4,579 
9,912 
5,112 
1,835 
183 
2,502 
14,158 
(21,312)

(1,722)
(2,328)
(25,362)

1,554 
1,554 
(23,808)

(25,245)
(117)
(25,362)

(23,691)
(117)
(23,808)

(0.30)

ENERGY FUELS INC.
Consolidated Balance Sheets
(Expressed in thousands of U.S. dollars, except share amounts)

December 31, 2020

December 31, 2019

ASSETS
Current assets
Cash and cash equivalents
Marketable securities
Trade and other receivables, net
Inventories, net
Prepaid expenses and other assets
Total current assets
Inventories, net
Operating lease right of use asset
Investments accounted for at fair value
Property, plant and equipment, net
Mineral properties, net
Restricted cash

Total assets

LIABILITIES & EQUITY

Current liabilities
Accounts payable and accrued liabilities
Current portion of operating lease liability
Current portion of warrant liabilities
Current portion of asset retirement obligation
Current portion of loans and borrowings
Total current liabilities
Warrant liabilities
Operating lease liability
Asset retirement obligation
Total liabilities
Equity
Share capital

Common shares, without par value, unlimited shares authorized; shares issued and
outstanding 134,311,033 at December 31, 2020 and 100,735,889 at December 31, 2019

Accumulated deficit
Accumulated other comprehensive income
Total shareholders' equity
Non-controlling interests

Total equity

Total liabilities and equity

Commitments and contingencies (Note 18)

See accompanying notes to the consolidated financial statements.

155

$

$

$

$

20,168 
2,247 
1,169 
27,575 
1,313 
52,472 
1,346 
662 
779 
23,621 
83,539 
20,817 
183,236 

3,321 
289 
8,573 
131 
— 
12,314 
— 
469 
12,907 
25,690 

549,317 
(397,812)
2,308 
153,813 
3,733 
157,546 
183,236 

$

$

$

$

12,810 
4,838 
1,254 
22,808 
1,462 
43,172 
1,149 
922 
654 
26,203 
83,539 
20,081 
175,720 

5,438 
288 
— 
46 
16,866 
22,638 
2,791 
758 
18,926 
45,113 

493,958 
(370,036)
2,989 
126,911 
3,696 
130,607 
175,720 

ENERGY FUELS INC.
Consolidated Statements of Changes in Equity
(Expressed in thousands of U.S. dollars, except share amounts)

Balance at December 31, 2017
Balance at January 1, 2018 as previously
reported
Impact of change in accounting policy
Adjusted balance at January 1, 2018
Net loss
Other comprehensive income
Shares issued for cash by at-the-market
offering
Share issuance cost
Share-based compensation
Shares issued for acquisition of royalties
Shares issued for the vesting of restricted
stock units
Cash paid to fund employee income tax
withholding due upon vesting of restricted
stock units
Shares issued for consulting services
Shares issued for exercise of warrants
Shares issued for exercise of stock options
Shares issued for conversion of Convertible
Debentures
Balance at December 31, 2018
Net loss
Other comprehensive loss
Shares issued for cash by at-the-market
offering
Share issuance cost
Share-based compensation
Shares issued for the vesting of restricted
stock units
Shares issued for consulting services
Shares issued for exercise of warrants
Shares issued for exercise of stock options
Shares issued to settle liabilities
Contributions attributable to non-controlling
interest
Balance at December 31, 2019
Net loss
Other comprehensive loss
Shares issued for cash by public offering
Shares issued for cash by at-the-market
offering
Share issuance cost
Share-based compensation

Common Stock

Shares

Amount

Deficit

Accumulated
other
comprehensive
income

Total
shareholders'
equity

Non-controlling
interests

Total equity

74,366,824 

$

430,383 

$

(309,287)

$

2,289 

$

123,385 

$

3,883 

$

$

74,366,824 
— 
74,366,824 
— 
— 

14,283,254 
— 
— 
1,102,840 

899,192 

— 
247,485 
187,970 
355,092 

2,409 
91,445,066 
— 
— 

$

8,043,365 
— 
— 

850,150 
74,781 
1,450 
54,805 
266,272 

$

— 
100,735,889 
— 
— 
11,300,000 

21,361,784 
— 
— 

$

$

$

430,383 
— 
430,383 
— 
— 

32,192 
(922)
2,762 
3,739 

— 

(914)
569 
722 
764 

8 
469,303 
— 
— 

20,141 
(463)
3,771 

— 
208 
5 
146 
847 

— 
493,958 
— 
— 
16,611 

38,109 
(2,330)
2,598 

(309,287)
2,474 
(306,813)
(25,245)
— 

$

2,289 
— 
2,289 
— 
1,554 

$

— 
— 
— 
— 

— 

— 
— 
— 
— 

— 
— 
— 
— 

— 

— 
— 
— 
— 

— 
(332,058)
(37,978)
— 

$

$

— 
3,843 
— 
(854)

— 
— 
— 

— 
— 
— 
— 
— 

$

— 
2,989 
— 
(681)
— 

— 
— 
— 

— 
— 
— 

— 
— 
— 
— 
— 

$

— 
(370,036)
(27,776)
— 
— 

— 
— 
— 

156

$

$

$

123,385 
2,474 
125,859 
(25,245)
1,554 

32,192 
(922)
2,762 
3,739 

— 

(914)
569 
722 
764 

8 
141,088 
(37,978)
(854)

20,141 
(463)
3,771 

— 
208 
5 
146 
847 

— 
126,911 
(27,776)
(681)
16,611 

38,109 
(2,330)
2,598 

3,883 
— 
3,883 
(117)
— 

$

— 
— 
— 
— 

— 

— 
— 
— 
— 

$

— 
3,766 
(116)
— 

— 
— 
— 

— 
— 
— 
— 
— 

$

46 
3,696 
(96)
— 
— 

— 
— 
— 

127,268 

127,268 
2,474 
129,742 
(25,362)
1,554 

32,192 
(922)
2,762 
3,739 

— 

(914)
569 
722 
764 

8 
144,854 
(38,094)
(854)

20,141 
(463)
3,771 

— 
208 
5 
146 
847 

46 
130,607 
(27,872)
(681)
16,611 

38,109 
(2,330)
2,598 

 
 
Shares issued for the vesting of restricted
stock units
Cash paid to fund employee income tax
withholding due upon vesting of restricted
stock units
Shares issued for consulting services
Shares issued for exercise of warrants
Shares issued for exercise of stock options
Contributions attributable to non-controlling
interest

Balance at December 31, 2020

490,453 

— 
120,000 
200 
302,707 

— 

(415)
188 
1 
597 

— 

— 
— 
— 
— 

— 

— 
— 
— 
— 

— 

(415)
188 
1 
597 

— 

— 
— 
— 
— 

— 

(415)
188 
1 
597 

— 
134,311,033 

$

— 
549,317 

$

— 
(397,812)

$

— 
2,308 

$

— 
153,813 

$

133 
3,733 

$

133 
157,546 

See accompanying notes to the consolidated financial statements.

157

ENERGY FUELS INC.
Consolidated Statements of Cash Flows
(Expressed in thousands of U.S. dollars)

OPERATING ACTIVITIES
Net loss for the period
Items not involving cash:

Depletion, depreciation and amortization
Share-based compensation
Change in value of Convertible Debentures
Change in value of warrant liabilities
Accretion of asset retirement obligation
Unrealized foreign exchange (gain) loss
Revision of asset retirement obligation
Impairment of inventories
Acquisition of royalty interests, net of share issuance costs
Other non-cash expenses
Changes in assets and liabilities

Increase in inventories
(Increase) decrease in trade and other receivables
(Increase) decrease in prepaid expenses and other assets
Decrease in accounts payable and accrued liabilities

Changes in deferred revenue
Cash paid for reclamation and remediation activities

Net cash used in operating activities

INVESTING ACTIVITIES
Purchase of mineral properties and property, plant and equipment
Purchases of marketable securities
Maturities and sales of marketable securities
Cash received from sale of Reno Creek

Net cash provided by (used in) investing activities

2020

Years ended December 31,
2019

2018

$

(27,872) $

(38,094) $

(25,362)

2,701 
2,598 
(156)
5,436 
1,911 
(1,045)
(7,845)
1,644 
— 
(707)

(6,100)
192 
149 
(3,084)
— 
— 
(32,178)

(627)
— 
4,208 
— 
3,581 

1,213 
3,771 
(291)
(3,726)
1,931 
78 
(1,421)
14,351 
— 
2,314 

(18,534)
(63)
12 
(3,195)
(2,724)
— 
(44,378)

— 
— 
22,575 
— 
22,575 

3,790 
2,762 
612 
3,470 
1,835 
(218)
(662)
4,579 
3,622 
1,303 

(4,299)
(346)
(631)
(613)
2,724 
(350)
(7,784)

(107)
(25,554)
2,554 
2,940 
(20,167)

158

 
 
 
 
FINANCING ACTIVITIES
Issuance of common shares for cash, net of issuance costs
Proceeds from notes payable
Cash paid to fund employee income tax withholding due upon vesting of restricted stock units
Cash received for notes receivable
Cash received from exercise of stock options
Cash received from exercise of warrants
Repayment of loans and borrowings
Cash received from non-controlling interest
Net cash provided by financing activities

Effect of exchange rate fluctuations on cash held in foreign currencies
Net change in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash, beginning of period

CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD
Non-cash investing and financing transactions:
Issuance of common shares to settle liabilities
Issuance of common shares for consulting services

Supplemental disclosure of cash flow information:
Net cash paid during the period for:

Interest
Warrant liability transferred to equity upon exercise

See accompanying notes to the consolidated financial statements.

52,390 
— 
(415)
— 
491 
— 
(16,015)
133 
36,584 
107 
8,094 
32,891 
40,985  $

—  $
188 

19,678 
801 
— 
— 
146 
5 
(317)
46 
20,359 
43 
(1,401)
34,292 
32,891  $

847  $
208 

31,517 
— 
(914)
500 
764 
601 
(10,855)
— 
21,613 
(71)
(6,409)
40,701 
34,292 

— 
569 

952  $
— 

1,491  $
2 

1,722 
115 

$

$

$

159

 
 
 
 
ENERGY FUELS INC.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE THREE YEARS ENDED DECEMBER 31, 2020
(Tabular amounts expressed in thousands of U.S. Dollars except share and per share amounts)

1.    THE COMPANY AND DESCRIPTION OF BUSINESS

Energy Fuels Inc. was incorporated under the laws of the Province of Alberta and was continued under the Business Corporations Act (Ontario).

Energy Fuels Inc. and its subsidiary companies (collectively “the Company” or “EFI”) are engaged in uranium extraction, recovery and sales of uranium from mineral
properties and the recycling of uranium bearing materials generated by third parties. As a part of these activities the Company also acquires, explores, evaluates and, if
warranted, permits uranium properties. The Company’s final uranium product, uranium oxide concentrates (“U O ” or “uranium concentrates”), is sold to customers
for further processing into fuel for nuclear reactors. The Company also produces vanadium, along with uranium at its White Mesa Mill from certain of its Colorado
Plateau properties, as market conditions warrant and from time to time from solutions in its Mill tailings impoundment system. The Company also expects to commence
commercial production of rare earth element carbonate (“REEs”) at the White Mesa Mill in 2021.

3

8

The Company is an exploration stage mining company as defined by the United States (“U.S.”) Securities and Exchange Commission (“SEC”) Industry Guide 7 (“SEC
Industry Guide 7”), as it has not established the existence of proven or probable reserves on any of its properties. Beginning with its annual report on Form 10-K for the
year ended December 31, 2021, the Company will report its mineral holdings in accordance with the SEC’s Subpart 1300 of Regulation S-K.

Energy  Fuels  is  engaged  in  conventional  and  in-situ  (“ISR”)  uranium  extraction  and  recovery,  along  with  the  exploration,  permitting  and  evaluation  of  uranium
properties in the United States.

Mining activities

Mining activities consist of a stand-alone uranium recovery facility (the “White Mesa Mill”), conventional mining projects and two ISR mining projects (complete with
two ISR recovery facilities on standby and two wellfields). The conventional projects are located at the Colorado Plateau, Henry Mountains, Arizona Strip, and Roca
Honda Projects, all of which are in the vicinity of the White Mesa Mill, in addition to the Sheep Mountain Project located in Wyoming. ISR projects include the Nichols
Ranch Project (which includes the Jane Dough Property and the Hank Satellite Plant) located in Wyoming and the Alta Mesa ISR Project (the “Alta Mesa Project”)
located in Texas, both of which are on standby.

At December 31, 2020, other than evaluation work and infrastructure improvements and development at the Company’s Pinyon Plain Project, the conventional mining
projects in the vicinity of the White Mesa Mill and Sheep Mountain are on standby, and are being evaluated for continued mining activities and/or are in the process of
being permitted. The White Mesa Mill has completed its most recent vanadium campaign, continues to process third-party uranium-bearing mineralized materials from
mining and recycling activities, such as the Mill’s alternate feed program, and continues to pursue its U.S.-based REE initiatives.

2.    BASIS OF PRESENTATION

The  consolidated  financial  statements  have  been  prepared  in  accordance  with  accounting  principles  generally  accepted  in  the  United  States  (“U.S. GAAP”)  and  are
presented  in  thousands  of  U.S.  dollars  (“USD”),  except  per  share  amounts.  Certain  footnote  disclosures  have  share  prices  which  are  presented  in  Canadian  dollars
(“Cdn$”).

3.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of estimates

The  Company’s  consolidated  financial  statements  have  been  prepared  in  accordance  with  U.S.  GAAP.  The  preparation  of  the  Company's  consolidated  financial
statements requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent
assets and liabilities at the date of the consolidated financial statements and the reported amounts of expenses during the reporting period. The more significant areas
requiring the use of management estimates and assumptions relate to expectations of the future price of uranium and estimates of recoverable mineral resources that are
the  basis  for  future  cash  flow  estimates  utilized  in  assessing  fair  value  for  business  combinations  and  impairment  calculations;  the  determination  of  whether  an
acquisition represents a business combination or an asset acquisition;

160

the use of management estimates and assumptions related to environmental, reclamation and closure obligations; marketable securities and derivative instruments; and
share-based compensation expense. Actual results may differ significantly from these estimates.

Basis of consolidation

These  consolidated  financial  statements  include  the  accounts  of  the  Company  together  with  subsidiaries  controlled  by  the  Company.  Inter-company  transactions,
balances  and  unrealized  gains  on  transactions  between  the  Company  and  its  subsidiaries  are  eliminated.  The  functional  currency  of  the  Company’s  operations  is  the
USD.

Extracting and recovery activities while in the exploration stage

The Company extracts or recovers mineralized uranium from mining activities, mill tailings pond solutions, and alternate feed materials, resulting in saleable uranium
concentrates from its White Mesa Mill and its Nichols Ranch Project. While the Company has established the existence of mineral resources and extracts and processes
saleable uranium from these operations, the Company has not established proven or probable reserves, as defined under SEC Industry Guide 7, for these operations or
any of its uranium projects. Furthermore, the Company has no current plans to establish proven or probable reserves for any of its uranium projects.

While in the exploration stage, the Company expenses most amounts that would normally be capitalized and subsequently depreciated or depleted over the life of the
mining  operation  on  properties  that  have  proven  or  probable  reserves.  Items  such  as  the  construction  of  wellfields  and  related  header  houses,  additions  to  recovery
facilities  and  advancement  of  properties  are  expensed  in  the  period  incurred.  As  a  result,  the  Company’s  consolidated  financial  statements  may  not  be  directly
comparable to the financial statements of mining companies in the development or production stages.

The White Mesa Mill, and certain conventional mining projects in the vicinity of the White Mesa Mill, and the Nichols Ranch Project (collectively the “Extracting and
Recovery Operations”) were acquired in two unrelated business combinations. These Extracting and Recovery Operations were recorded at fair value on the date of the
respective  acquisition  and  included  estimated  values  which  included  valuing  these  assets  utilizing  the  Company’s  estimate  of  future  market  prices  of  uranium  and
expected recoveries of uranium. The values determined included estimated cash flows associated with value beyond proven and probable reserves to develop, extract and
recover the estimated saleable uranium concentrates from these operations.

The fair value of the Extracting and Recovery Operations recorded on the acquisition date is depreciated on a straight-line basis over the estimated useful life of the
components of the operation since the Extracting and Recovery Operations do not have proven or probable reserves. Accordingly, all expenditures incurred subsequent
to the acquisition dates relating to the preparation of properties for mineral extraction, expansion of or additions to the Extracting and Recovery Operations are expensed
as  incurred.  This  includes  expenditures  relating  to  activities  such  as  preparing  properties  for  mineral  extraction,  construction  of  mine  wellfields,  header  houses  and
disposal wells, and additions to the recovery facilities are expensed as incurred as no proven or probable reserves have been established for these uranium projects.

Impairment of assets

The Company reviews and evaluates its long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be
recoverable. Mineral properties are monitored for impairment based on factors such as mineral prices, government regulation and taxation, the Company's continued
right to explore the area, exploration reports, assays, technical reports, drill results and its continued plans to fund exploration programs on the property.

At each reporting date, the Company reviews its assets to determine whether there is any indication of impairment. If any such indication exists, the asset is tested for
impairment. Impairment losses are recognized in profit or loss.

Recoverability is measured by comparing the undiscounted future net cash flows to the net book value. When the net book value exceeds future net undiscounted cash
flows, the fair value is compared to the net book value and an impairment loss may be measured and recorded based on the excess of the net book value over fair value.
Fair  value  for  operating  mines  is  determined  using  a  combined  approach,  which  uses  a  discounted  cash  flow  model  for  the  existing  operations  and  non-operating
properties with available cash flow models and a market approach for the fair value assessment of non-operating and exploration properties where no cash flow model is
available. Future cash flows are estimated based on quantities of recoverable mineralized material, expected uranium prices (considering current and historical prices,
trends and estimates), production levels, operating costs, capital requirements and reclamation costs, all based on life-of-mine plans. In estimating future cash flows,
assets  are  grouped  at  the  lowest  level,  for  which  there  are  identifiable  cash  flows  that  are  largely  independent  of  future  cash  flows  from  other  asset  groups.  The
Company's estimates of future cash flows are based on numerous assumptions, and it is possible that actual future cash flows will be significantly different than the
estimates, as actual future

161

quantities of recoverable minerals, uranium prices, production levels, costs and capital are each subject to significant risks and uncertainties.

Cash and cash equivalents

Cash and cash equivalents consist of all cash balances and highly liquid investments with an original maturity of three months or less. Because of the short maturity of
these investments, the carrying amounts approximate their fair value. Restricted cash is excluded from cash and cash equivalents and is included in other current or long-
term assets, depending on the nature of the restriction.

Marketable securities

Marketable debt securities consist of excess cash invested in U.S. government notes, U.S. government agencies and tradeable certificates of deposits. We have classified
and accounted for our marketable debt securities as available-for-sale. After consideration of our risk versus reward objectives, as well as our liquidity requirements, we
may sell these debt securities prior to their stated maturities. As we view these securities as available to support current operations, we classify highly liquid securities
with maturities beyond 12 months as current assets under the caption marketable securities on the Consolidated Balance Sheet. Subsequent to initial recognition, they are
measured at fair value and changes therein, are recognized as a component of other (loss) income in the Consolidated Statements of Operations.

Marketable  equity  securities  consist  of  investments  in  publicly  traded  equity  securities.  We  have  classified  and  accounted  for  our  marketable  equity  securities  as
available for sale. Subsequent to initial recognition, they are measured at fair value and changes therein are recognized as a component of other (loss) income in the
Consolidated Statements of Operations.

Investments at fair value

The Company accounts for investments over which the Company exerts significant influence, but not control, over the financial and operating policies through the fair
value option of ASC Topic 825 – Financial Instruments. The cost of such investments is measured at the fair value of the assets given up, shares issued, or liabilities
assumed at the date of acquisition plus costs directly attributable to the acquisition. Subsequent to initial recognition, they are measured at fair value and changes therein,
are recognized in earnings. At December 31, 2020 and 2019, this includes the Company's 16.5% investment in Virginia Uranium, Inc.

Unrealized gains and losses on transactions between the Company and its associates are eliminated to the extent of the Company’s interest in its associates.

Inventories

Expenditures  related  to  the  extraction  and  recovery  of  uranium  concentrates  and  depreciation  of  the  acquisition  cost  of  the  Extracting  and  Recovery  Operations  are
inventoried as stockpiles and in-process and concentrate inventories.

Stockpiles are comprised of uranium or uranium/vanadium bearing materials that have been extracted from properties and are available for further processing. Extraction
costs are added to the stockpile as incurred and removed from the stockpile based upon the average cost per ton of material extracted. The current portion of material in
stockpiles represents the amount expected to be processed in the next twelve months.

In-process  and  concentrate  inventories  include  the  cost  of  the  material  processed  from  the  stockpile,  as  well  as  production  costs  incurred  to  extract  uranium-bearing
fluids from the wellfields, and all costs to recover the uranium into concentrates or process through the White Mesa Mill. Finished uranium concentrate inventories also
include  costs  of  any  finished  product  purchased  from  the  market.  Recovery  costs  typically  include  labor,  chemical  reagents  and  directly  attributable  mill  and  plant
overhead expenditures.

Materials and other supplies held for use in the recovery of uranium and vanadium concentrates are added to the costs of inventories when consumed in the uranium
extraction process.

Inventories are valued at the lower of average cost or net realizable value.

Property, plant and equipment

a.        Recognition and measurement

Property, plant and equipment are measured at cost less accumulated depreciation, and any accumulated impairment losses. Cost includes expenditures that are directly
attributable to the acquisition of the asset. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, when it is replaced, and the cost
of the replacement asset is expensed.

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            b.        Depreciation and amortization

Depreciation  and  amortization  are  calculated  on  a  straight-line  basis  to  their  estimated  residual  value  over  an  estimated  useful  life  which  ranges  from  3  to  15  years
depending upon the asset type. When assets are retired or sold, the resulting gains or losses are reflected in current earnings as a component of other income or expense.
Residual values, method of depreciation and useful lives of the assets are reviewed at least annually and adjusted if appropriate.

Where straight-line depreciation is utilized, the range of useful lives for various asset classes is generally as follows:

Buildings
Shop tools and equipment
Mining equipment
Office equipment
Furniture and fixtures
Light trucks and utility vehicles

12 - 15 years
3 - 5 years
5 years
4 - 5 years
5 - 7 years
5 years

The amortization method, residual values, and useful lives of property, plant and equipment are reviewed annually, and any change in estimate is applied prospectively.

Intangible assets

Sales contracts acquired in a business combination are recognized initially at fair value at the acquisition date. The Company’s intangible assets are recorded at cost less
accumulated amortization.

Amortization  is  recorded  as  the  Company  sells  inventory  under  its  long-term  sales  contracts  based  on  units  sold  and  is  recognized  in  the  Consolidated  Statement  of
Operations.

Non-operating assets

Non-operating  assets  consist  of  mineral  properties  and  rights,  along  with  data  and  analyses  related  to  the  properties,  which  are  in  various  stages  of  evaluation  and
permitting. Costs to acquire the non-operating assets are capitalized at cost or fair value if such assets were a part of a business combination.

Mining activities for non-operating assets involve the search for minerals, the determination of technical feasibility and the assessment of commercial viability of an
identified  resource.  Expenditures  incurred  in  relation  to  such  mining  activities  include  costs  which  are  directly  attributable  to  researching  and  analyzing  existing
exploration  data;  conducting  geological  studies,  exploratory  drilling  and  sampling;  examining  and  testing  extraction  and  treatment  methods;  and  completing  pre-
feasibility and feasibility studies. Such expenditures are expensed as incurred.

Mineral  properties,  that  are  not  held  for  production,  and  any  related  surface  access  to  the  minerals  generally  require  periodic  payments  and/or  certain  expenditures
related to the property in order for the Company to retain its interest in the mineral property (collectively, “Holding Costs”). The Company expenses all Holding Costs
in the period they are incurred.

Stand-by properties

Stand-by properties are mineral properties that have extracted mineral resources in the past but are currently non-operating or properties which could extract mineral
resources in the future. Expenditures related to these properties are primarily related to maintaining the assets and permits in a condition that will allow re-start of the
operations or development given appropriate commodity prices. All costs related to stand-by assets are expensed as incurred.

The White Mesa Mill operates on a campaign basis. When the White Mesa Mill is not recovering material, all related costs are expensed as incurred.

Asset retirement obligations

The Company’s asset retirement obligations (“ARO”) relates to expected mine, wellfield, plant and mill reclamation and closure activities, as well as costs associated
with reclamation of exploration drilling. The Company’s activities are subject to numerous governmental laws and regulations. Estimates of future reclamation liabilities
for ARO are recognized in the period when such liabilities are incurred. These estimates are updated on a periodic basis and are subject to changing laws, regulatory
requirements, changing technology and other factors which will be recognized when appropriate. Liabilities related to site restoration include long-term treatment and
monitoring costs and incorporate total expected costs net of recoveries.

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Expenditures incurred to dismantle facilities, restore and monitor closed resource properties are charged against the related ARO.

As the Company has no proven or probable reserves, such costs, discounted to their present value, are expensed as soon as the obligation to incur such costs arises. The
present value of AROs is measured by discounting the expected cash flows using a discount factor that reflects the credit-adjusted risk-free rate of interest, while taking
into account an inflation rate. The decommissioning liability is accreted to full value over time through periodic accretion charges recorded to operations as accretion
expense. The Company adjusts the estimate of the ARO for changes in the amount or timing of underlying future cash outflows. The impact of these adjustments to the
ARO amounts are expensed as incurred.

Loans and borrowings

The Company's Convertible Debentures are recognized at fair value through the fair value option based on the closing price on the TSX and changes are recognized in
earnings as a component of other income (expense). The Company’s interest-bearing loans and borrowings are measured at amortized cost using the effective interest
method.

Warrant liabilities

The Company issued several tranches of warrants for various equity transactions in 2016. The Company accounts for its warrants issued in accordance with the U.S.
GAAP  accounting  guidance  under  FASB  ASC  Topic  815  Derivative  and  Hedging  (“ASC 815”)  which  requires  instruments  within  its  scope  to  be  recorded  on  the
balance sheet as either an asset or liability measured at its fair value, with changes in fair value recognized in earnings. In accordance with ASC 815, the Company has
classified the warrants as liabilities. The warrants are subject to re-measurement at each balance sheet date, with any change in fair value recognized as a component of
other  income  (expense),  net  in  the  statements  of  operations.  The  Company  estimates  the  fair  value  of  these  warrants  using  market  prices,  if  available,  or  the  Black-
Scholes option pricing model. The Black-Scholes option pricing model is based on the estimated market value of the underlying common stock at the measurement date,
the remaining contractual term of the warrant, risk-free interest rates and expected dividends on, and expected volatility of the price of the underlying common stock.

Revenue

a.        Sale of goods

Revenue from the sale of mineral concentrates is recognized when it is probable that the economic benefits will flow to the Company and delivery has occurred, title has
transferred, the sales price and costs incurred with respect to the transaction can be measured reliably, and collectability is reasonably assured. For uranium concentrates,
revenue is typically recognized when delivery is evidenced by book transfer at the applicable uranium storage facility. For vanadium concentrates, revenue is typically
recognized when delivery is evidenced by book transfer at the applicable vanadium storage facility.

b.        Rendering of services

Revenue from toll milling services is recognized as material is processed in accordance with the specifics of the applicable toll milling agreement. Revenue and unbilled
accounts  receivable  are  recorded  as  related  costs  are  incurred  using  billing  formulas  included  in  the  applicable  toll  milling  agreement.  Deferred  revenues  represent
proceeds received from processing of toll materials where the Company has not delivered the material to the customer.

Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by the Company
from a customer, are excluded from revenue.

Share-based compensation

The  Company  records  share-based  compensation  awards  exchanged  for  employee  services  at  fair  value  on  the  date  of  the  grant  and  expenses  the  awards  in  the
Consolidated Statement of Operations over the requisite employee service period. The fair value of stock options is determined using the Black-Scholes valuation model.
The fair value of restricted stock units (“RSUs”) is based on the Energy Fuels’ stock price on the date of grant. The fair value of stock appreciation rights (“SARs”) with
performance conditions is based on a Monte Carlo simulation performed by a third-party valuation firm. Share-based compensation expense related to awards with only
service conditions has a graded vesting schedule which are recorded on a straight-line basis over the requisite service period for each separately vesting portion of the
award as if the award was, in substance, multiple awards, while all other awards are recognized on a straight-line basis. The Company’s estimates may be impacted by
certain variables including, but not limited to, stock price volatility, employee stock option exercise behaviors, additional stock option grants, estimates of forfeitures, the
Company's performance, and related tax impacts.

164

Foreign currency

Transactions in foreign currencies are translated to the respective functional currency of the Company’s subsidiaries and joint ventures at exchange rates at the dates of
the transactions. Monetary assets and liabilities denominated in foreign currencies are translated to the functional currency at the exchange rate as of the reporting date.
Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated to the functional currency at the exchange rate when the fair value
was  determined.  Foreign  currency  differences  are  generally  recognized  in  profit  or  loss.  Non-monetary  items  that  are  measured  based  on  historical  cost  in  a  foreign
currency are not translated.

The assets and liabilities of entities whose functional currency is not the U.S. dollar are translated into the U.S. dollar at the exchange rate as of the reporting date. The
income and expenses of such entities are translated into the U.S. dollar using average exchange rates for the reporting period. Exchange differences on foreign currency
translations are recorded in other comprehensive income (loss). The Company’s functional currency is the U.S. dollar.

Income taxes

The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recorded based on
differences between the financial statement carrying values of existing assets and liabilities and their respective income tax bases (temporary differences), and losses
carried forward. Deferred income tax assets and liabilities are measured using the enacted tax rates which will be in effect when the temporary differences are likely to
reverse. The effect on deferred income tax assets and liabilities of a change in tax rates is included in operations in the period in which the change is enacted.

The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized. When the Company
concludes that all or part of the deferred income tax assets are not realizable in the future, the Company makes an adjustment to the valuation allowance that is charged
to income tax expense in the period such determination is made.

Net loss per share

The Company presents basic and diluted loss per share data for its Common Shares, calculated by dividing the loss attributable to common shareholders of the Company
by the weighted average number of Common Shares outstanding during the period. Diluted loss per share is determined by adjusting the loss attributable to common
shareholders and the weighted average number of Common Shares outstanding for the effects of all potential dilutive instruments.

Recently Adopted Accounting Pronouncements

Leases

In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842).” ASU 2016-02
requires leases to be recognized as assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months. Under
the new requirements, a lessee will recognize in the balance sheet a liability to make lease payments (the lease liability) and the right-of-use asset representing the right
to the underlying asset for the lease term. For leases with a term of twelve months or less, the lessee is permitted to make an accounting policy election by class of
underlying asset not to recognize lease assets and lease liabilities. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a
lessee have not significantly changed from the previous U.S. GAAP.

The Company adopted the standard as amended effective January 1, 2019 using the modified retrospective transition approach. Upon adoption, the Company recognized
right-of-use assets of $1.14 million and lease liabilities of $1.23 million at January 1, 2019. See Footnote 15 for further discussion.

Non-employee Share-Based Payment

In June 2018, the FASB issued ASU 2018-07, which more closely aligns the accounting for employee and non-employee share-based payments. This standard more
closely aligns the accounting for non-employee share-based payment transactions to the guidance for awards to employees except for specific guidance on certain inputs
to an option-pricing model and the attribution of cost. The Company adopted this standard effective January 1, 2019 and adoption did not have a significant impact on
our net earnings.

165

Fair Value Measurement

In  August  2018,  the  FASB  issued  ASU  2018-13,  which  amended  the  fair  value  measurement  guidance  by  removing  and  modifying  certain  disclosure  requirements,
while also adding new disclosure requirements. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable
inputs  used  to  develop  Level  3  fair  value  measurements,  and  the  narrative  description  of  measurement  uncertainty  would  be  applied  prospectively  for  only  the  most
recent interim or annual period presented in the initial fiscal year of adoption. All other amendments would be applied retrospectively to all periods presented upon their
effective date. The Company adopted this pronouncement effective January 1, 2020.

Recently Issued Accounting Pronouncements Not Yet Adopted

Financial Instruments - Credit Losses

In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326).” The new standard is effective for reporting periods beginning after
December  15,  2022  (January  1,  2023  for  the  Company)  for  Smaller  Reporting  Companies.  The  standard  replaces  the  incurred  loss  impairment  methodology  under
current  U.S.  GAAP  with  a  methodology  that  reflects  expected  credit  losses  and  requires  the  use  of  a  forward-looking  expected  credit  loss  model  for  accounts
receivables, loans, and other financial instruments. The standard requires a modified retrospective approach through a cumulative-effect adjustment to retained earnings
as of the beginning of the first reporting period in which the guidance is effective. The Company is currently evaluating the impact the adoption of ASU 2016-13 will
have on its consolidated financial statements.

Income Taxes - Simplifying the Accounting for Income Taxes

In December 2019, the FASB issued ASU 2019-12, “Income Taxes - Simplifying the Accounting for Income Taxes (Topic 740),” which is intended to simplify various
aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing
guidance to improve consistent application. ASU 2019-12 will be effective for interim and annual periods beginning after December 15, 2020 (January 1, 2021 for the
Company). Early adoption is permitted. The Company has evaluated the impact the of the adoption of ASU 2019-12 and does not anticipate that it will have an impact
on its consolidated financial statements.

4.    MARKETABLE SECURITIES

The following tables summarize our marketable securities by significant investment categories as of December 31, 2020:

able debt securities
able equity securities
able securities

Cost Basis

Gross Unrealized LossesGross Unrealized Gains

Fair Value

$

$

$

$

— 
824 
824 

$

$

— 
(418)
(418)

$

$

— 
1,841 
1,841 

The following tables summarize our marketable securities by significant investment categories as of December 31, 2019:

(1)

table debt securities
table equity securities
table securities

Cost Basis

$

$

$

$

Gross Unrealized LossesGross Unrealized Gains
4,171 
824 
4,995 

— 
(543)
(543)

$

$

$

$

37 
349 
386 

Fair Value

— 
2,247 
2,247 

4,208 
630 
4,838 

(1) Marketable debt securities are comprised primarily of U.S. government notes, and also includes U.S. government agencies, and tradeable certificates of deposits.

166

5.    RECEIVABLES

Trade receivables - other
Notes receivable, net

December 31, 2020

December 31, 2019

$

$

826  $
343 
1,169  $

911 
343 
1,254 

During the year ended December 31, 2014, the Company received two notes with a combined principal totaling $1.05 million due in 2018 in connection with the sale of
certain assets previously recorded as held for sale. The note with principal totaling $0.50 million was collected during the year ended December 31, 2018. Alternatively,
the note with a principal payment of $0.55 million due November 7, 2018 was not paid and the Company notified the issuing party (“Default Party”) of its default on
November 9, 2018. The Company has a reserve of $0.22 million as of December 31, 2020 (2019 - $0.22 million) against the collectability of this note. The promissory
note is secured by all issued and outstanding stock and all of the assets sold to the default party.

6.    INVENTORIES

 Concentrates and work-in-progress 
 Inventory of ore in stockpiles
 Raw materials and consumables

(1)

Inventories - by duration
   Current
   Long term - raw materials and consumables

December 31, 2020

December 31, 2019

$

$

$
$
$

25,768  $
241 
2,912 
28,921  $

27,575  $
1,346  $
28,921  $

20,893 
241 
2,823 
23,957 

22,808 
1,149 
23,957 

(1) For  the  year  ended  December  31,  2020,  the  Company  recorded  an  impairment  loss  of  $1.64  million  in  the  Consolidated  Statement  of  Operations  related  to

concentrates and work in progress inventories (December 31, 2019 - $14.35 million).

7.    INVESTMENTS ACCOUNTED FOR AT FAIR VALUE

Investments accounted for at fair value includes the Company’s 16.5% investment in Virginia Uranium, Inc. and were $0.78 million and $0.65 million at December 31,
2020 and 2019, respectively.

8.    PROPERTY, PLANT AND EQUIPMENT AND MINERAL PROPERTIES

The following is a summary of property, plant and equipment:

December 31, 2020
Accumulated
Depreciation

Cost

Net Book Value

Cost

December 31, 2019
Accumulated
Depreciation

Net Book
Value

Property, plant and equipment

Nichols Ranch
Alta Mesa
Equipment and other

Property, plant and equipment
total

$

$

29,210  $
13,626 
13,528 

(16,150) $
(4,088)
(12,505)

13,060  $
9,538 
1,023 

29,210  $
13,626 
12,900 

(14,115) $
(3,179)
(12,239)

56,364  $

(32,743) $

23,621  $

55,736  $

(29,533) $

15,095 
10,447 
661 

26,203 

The net book value for the Nichols Ranch Project includes the value beyond proven and probable reserves ascribed to the processing plant, the Nichols Ranch wellfields
and the Jane Dough project upon acquisition.

167

 
 
 
 
For the year ended December 31, 2020, the Company recorded $0.51 million (December 31, 2019 - $2.09 million) of depreciation expense related to Nichols Ranch,
which is included in the capitalized costs to inventory on the Consolidated Balance Sheet.

The following is a summary of mineral properties:

Mineral properties

Uranerz ISR properties
Sheep Mountain
Roca Honda
Other

Mineral properties total

9.    IMPAIRMENTS

December 31, 2020

December 31, 2019

$

$

25,974  $
34,183 
22,095 
1,287 
83,539  $

25,974 
34,183 
22,095 
1,287 
83,539 

Impairment of property, plant and equipment, mineral properties and mineral properties held for sale

The Company conducts a review of potential triggering events for all its mineral properties on a quarterly basis. When events or changes in circumstances indicate that
the related carrying amounts may not be recoverable, the Company carries out a review and evaluation of its long-lived assets in accordance with its accounting policy.
No impairment of property, plant and equipment, mineral properties and mineral properties held for sale recorded in the years ended December 31, 2020, 2019 and 2018.

10.    ASSET RETIREMENT OBLIGATIONS AND RESTRICTED CASH

The following table summarizes the Company’s asset retirement obligations:

Asset retirement obligation, beginning of period
 Revision of estimate
 Accretion of liabilities
 Settlements
Asset retirement obligation, end of period
Asset retirement obligation:
 Current
 Non-current
Asset retirement obligation, end of period

December 31, 2020

December 31, 2019

$

$

$

$

18,972  $
(7,845)
1,911 
— 
13,038  $

131  $

12,907 
13,038  $

19,104 
(2,063)
1,931 
— 
18,972 

46 
18,926 
18,972 

The asset retirement obligations of the Company are subject to legal and regulatory requirements. Estimates of the costs of reclamation are reviewed periodically by the
Company and the applicable regulatory authorities. The above provision represents the Company’s estimate of the present value of future reclamation costs, discounted
using credit adjusted risk-free interest rates ranging from 9.5% to 11.5% and an inflation rate of 2.0%. The total undiscounted decommissioning liability at December 31,
2020 is $41.95 million (2019 - $41.75 million).

The downward revision of estimate of $7.85 million for the year ended December 31, 2020 includes net changes of $0.20 million related to changes in total estimated
undiscounted cash flows, and $7.65 million for changes in the estimated timing of future reclamation activities expected to begin at a later date. These revisions were
recognized in development, permitting, and land holding and standby costs on the Consolidated Statement of Operations.

168

 
 
 
 
The following table summarizes the Company’s restricted cash:

Restricted cash, beginning of period
 Additional collateral posted
 Refunds of collateral
Restricted cash, end of period

December 31, 2020

December 31, 2019

$

$

20,081  $
768 
(32)
20,817  $

19,652 
429 
— 
20,081 

The  Company  has  cash,  cash  equivalents  and  fixed  income  securities  as  collateral  for  various  bonds  posted  in  favor  of  the  applicable  state  regulatory  agencies  in
Arizona,  Colorado,  New  Mexico,  Texas,  Utah  and  Wyoming,  and  the  U.S.  Bureau  of  Land  Management  and  U.S.  Forest  Service  for  estimated  reclamation  costs
associated with the White Mesa Mill, Nichols Ranch, Alta Mesa and other mining properties. Cash equivalents are short-term highly liquid investments with original
maturities of three months or less. The restricted cash will be released when the Company has reclaimed a mineral property or restructured the surety and collateral
arrangements. See Note 18 for a discussion of the Company’s surety bond commitments.

11.    LOANS AND BORROWINGS

The contractual terms of the Company’s interest-bearing loans and borrowings, which are recorded at amortized cost, and the Company’s Convertible Debentures which
are recorded at fair value, are as follows.

Current portion of loans and borrowings:
Convertible Debentures
Notes payable
Total current loans and borrowings

Terms and debt repayment schedule

Terms and conditions of outstanding loans were as follows:

December 31, 2020

December 31, 2019

$

$

—  $
— 
—  $

16,382 
484 
16,866 

Convertible Debentures
Notes payable

Currency
 CDN$
 USD

Nominal Interest
Rate
8.5%
4.0%

Year of Maturity
2020
2020

December 31, 2020

December 31, 2019

 Face Value

Carrying
Amount

 Face Value

Carrying
Amount

$

$

—  $
— 
—  $

—  $
— 
—  $

16,061  $
801 
16,862  $

16,382 
484 
16,866 

On July 24, 2012, the Company completed a bought deal public offering of 22,000 floating-rate convertible unsecured subordinated debentures originally maturing June
30,  2017  (the  “Convertible  Debentures”)  at  a  price  of  Cdn$1,000  per  Convertible  Debenture  for  gross  proceeds  of  Cdn$21.55  million  (the  “Offering”).  The
Convertible Debentures are convertible into Common Shares at the option of the holder. Interest is paid in cash and in addition, unless an event of default has occurred
and  is  continuing,  the  Company  may  elect,  from  time  to  time,  subject  to  applicable  regulatory  approval,  to  satisfy  its  obligation  to  pay  interest  on  the  Convertible
Debentures, on the date it is payable under the indenture: (i) in cash; (ii) by delivering sufficient Common Shares to the debenture trustee, for sale, to satisfy the interest
obligations in accordance with the indenture in which event holders of the Convertible Debentures will be entitled to receive a cash payment equal to the proceeds of the
sale of such Common Shares; or (iii) any combination of (i) and (ii).

On August 4, 2016, the Company, by a vote of the Debentureholders, extended the maturity date of the Convertible Debentures from June 30, 2017 to December 31,
2020,  and  reduced  the  conversion  price  of  the  Convertible  Debentures  from  Cdn$15.00  to  Cdn$4.15  per  Common  Share  of  the  Company.  In  addition,  a  redemption
provision was added that enables the Company, upon giving not less than 30 days’ notice to Debentureholders, to redeem the Convertible Debentures, for cash, in whole
or in part at any time after June 30, 2019, but prior to maturity, at a price of 101% of the aggregate principal amount redeemed, plus accrued and unpaid interest (less any
tax required by law to be deducted) on such Convertible Debentures up to but excluding the redemption date. A right (in favor of each Debentureholder) was also added
to give the Debentureholders the option to require the Company to purchase, for cash, on the previous maturity date of June 30, 2017, up to 20% of the Convertible
Debentures held by the Debentureholders at a price equal to 100% of the principal amount purchased plus accrued and unpaid interest (less

169

 
 
 
 
any tax required by law to be deducted). In the three months ended June 30, 2017, Debentureholders elected to redeem Cdn$1.13 million ($0.87 million) under this right.
No additional purchases are allowed under this right. In addition, certain other amendments were made to the Indenture, as required by the U.S. Trust Indenture Act of
1939, as amended, and with respect to the addition of a U.S. Trustee in compliance therewith, as well as to remove provisions of the Indenture that no longer apply, such
as U.S. securities law restrictions.

The Convertible Debentures accrue interest, payable semi-annually in arrears on June 30 and December 31 of each year at a fluctuating rate of not less than 8.5% and not
more than 13.5%, indexed to the simple average spot price of uranium as reported on the UxC Weekly Indicator Price. The Convertible Debentures may be redeemed in
whole or part, at par plus accrued interest and unpaid interest by the Company between June 30, 2019 and December 31, 2020 subject to certain terms and conditions,
provided  the  volume  weighted  average  trading  price  of  the  Common  Shares  of  the  Company  on  the  TSX  during  the  20  consecutive  trading  days  ending  five  days
preceding the date on which the notice of redemption is given is not less than 125% of the conversion price.

Upon redemption or at maturity, the Company will repay the indebtedness represented by the Convertible Debentures by paying to the debenture trustee in Canadian
dollars an amount equal to the aggregate principal amount of the outstanding Convertible Debentures which are to be redeemed or which have matured, as applicable,
together with accrued and unpaid interest thereon.

Subject to any required regulatory approval and provided no event of default has occurred and is continuing, the Company has the option to satisfy its obligation to repay
the Cdn$1,000 principal amount of the Convertible Debentures, in whole or in part, due at redemption or maturity, upon at least 40 days’ and not more than 60 days’
prior  notice,  by  delivering  that  number  of  Common  Shares  obtained  by  dividing  the  Cdn$1,000  principal  amount  of  the  Convertible  Debentures  maturing  or  to  be
redeemed as applicable, by 95% of the volume-weighted average trading price of the Common Shares on the TSX during the 20 consecutive trading days ending five
trading days preceding the date fixed for redemption or the maturity date, as the case may be.

On July 14, 2020, the Company redeemed Cdn$10.43 million principal amount of the Cdn$20.86 million Convertible Debentures. The Convertible Debentures were
redeemable for an amount equal to 101% of the aggregate principal amount plus accrued and unpaid interest thereon, up to but excluding July 14, 2020. On October 6,
2020, the Company redeemed the remaining Cdn$10.43 million principal amount of the Cdn$10.43 million Convertible Debentures then outstanding for approximately
$7.82 million. The Convertible Debentures were redeemable for an amount equal to 101% of the aggregate principal amount plus accrued and unpaid interest thereon, up
to but excluding October 6, 2020. As a result of the final redemption, no Convertible Debentures remain outstanding. The Convertible Debentures are no longer subject
to the terms of the Indenture, and cease to be listed on the TSX.

The Company currently has no other remaining short- or long-term debt.

The Convertible Debentures are classified as fair value through profit or loss where the Convertible Debentures are measured at fair value based on the closing price on
the  TSX  (a  Level  1  measurement)  and  changes  are  recognized  in  earnings.  For  the  year  ended  December  31,  2020,  the  Company  recorded  a  gain  on  revaluation  of
Convertible Debentures of $0.16 million (December 31, 2019 – gain of $0.29 million (December 31, 2018 - loss of $0.61 million).

12.    CAPITAL STOCK

Authorized capital stock

The Company is authorized to issue an unlimited number of Common Shares without par value, unlimited Preferred Shares issuable in series, and unlimited Series A
Preferred Shares. The Series A Preferred Shares are non-redeemable, non-callable, non-voting and with no right to dividends. The Preferred Shares issuable in series will
have the rights, privileges, restrictions and conditions assigned to the particular series upon the Board of Directors approving their issuance.

Issued capital stock

The significant transactions relating to capital stock issued during 2020, 2019, and 2018 are:

a)

b)

On February 20, 2020, the Company completed a bought deal public offering of 11.30 million Common Shares at a price of $1.47 per share. The Company
received net proceeds, after commissions and fees, of $15.14 million.

In the year ended December 31, 2020, the Company issued 21,361,784 Common Shares under the Company’s ATM offering for net proceeds of $37.25 million.
In the year ended December 31, 2019, the Company issued 8,043,365 Common Shares under the Company’s ATM offering for net proceeds of $19.68 million.
In the year ended

170

December 31, 2018, the Company issued 14,283,254 Common Shares under the Company’s ATM for net proceeds of $31.52 million.

Share Purchase Warrants

The following table summarizes the Company’s share purchase warrants denominated in U.S. dollars. These warrants are accounted for as derivative liabilities as the
functional currency of the entity issuing the warrants, Energy Fuels Inc., is Canadian dollars.

Month Issued
September 2016 

(1)

Expiry Date

September 20, 2021

Exercise Price
$

Warrants
Outstanding

Fair value at
December 31, 2020

2.45 

4,165,830  $

8,573 

(1) The warrants issued in September 2016 are classified as Level 1 under the fair value hierarchy (Note 20). Each warrant is exercisable until September 20, 2021 and
entitles  the  holder  thereof  to  acquire  one  common  share  upon  exercise  at  an  exercise  price  of  $2.45  per  common  share.  These  warrants  are  accounted  for  as  a
derivative liability, as the functional currency of the entity issuing the warrant is Cdn$.

On March 14, 2019, 2,328,925 warrants issued in March 2016 expired un-exercised.

13.    BASIC AND DILUTED LOSS PER COMMON SHARE

The following is a reconciliation of weighted average common shares outstanding for the years ended December 31, 2020, 2019, 2018, respectively:

Issued shares at beginning of period
  Effect of share options exercised

Effect of shares issued for settlement of vesting of restricted share units

  Effect of shares issued for exercise of share purchase warrants
  Shares issued for consulting services
  Effect of shares issued in asset acquisitions
  Effect of shares issued for conversion of Convertible Debentures
  Effect of shares issued to settle liabilities
  Effect of shares issued in public offerings
Weighted average common shares outstanding

2020
100,735,889 
12,934 
452,932 
— 
74,672 
— 
— 
— 
19,891,709 
121,168,136 

Years ended December 31,
2019
91,445,066 
45,040 
786,746 
1,057 
46,067 
— 
— 
141,525 
3,199,866 
95,665,367 

2018
74,366,824 
115,330 
829,610 
44,185 
122,854 
419,986 
323 
— 
7,576,288 
83,475,400 

Basic and diluted loss per common share

The calculation of basic and diluted loss per share after adjustment for the effects of all potential dilutive Common Shares, calculated as follows:

Net loss attributable to owners of the Company
Basic and diluted weighted average common shares outstanding
Net loss per common share

2020

Years ended December 31,
2019

$

$

(27,776) $

121,168,136 

(0.23) $

(37,978) $

95,665,367 

(0.40) $

2018

(25,245)
83,475,400 
(0.30)

For  the  three  years  ended  December  31,  2020,  2019  and  2018,  5.78  million,  5.65  million  and  8.23  million  options  and  warrants,  respectively,  and  the  potential
conversion of the Convertible Debentures have been excluded from the calculation as their effect would have been anti-dilutive.

171

 
 
14.    SHARE-BASED PAYMENTS

The Company, under the 2018 Amended and Restated Omnibus Equity Incentive Compensation Plan (the “Equity Incentive Plan”), maintains an equity incentive plan
for  directors,  executives,  eligible  employees  and  consultants.  Equity  incentive  awards  include  employee  stock  options,  restricted  stock  units  (“RSUs”)  and  stock
appreciation  rights  (“SARs”).  The  Company  issues  new  shares  of  common  stock  to  satisfy  exercises  and  vesting  under  all  of  its  equity  incentive  awards.  At
December 31, 2020, a total of 13,431,103 Common Shares were authorized for equity incentive plan awards.

Employee Stock Options

The Company, under the Equity Incentive Plan, may grant options to directors, executives, employees and consultants to purchase Common Shares of the Company. The
exercise price of the options is set as the higher of the Company’s closing share price on the day before the grant date or the five-day volume weighted average price
(“VWAP”). Stock options granted under the Equity Incentive Plan generally vest over a period of two years or more and are generally exercisable over a period of five
years from the grant date not to exceed 10 years. The value of each option award is estimated at the grant date using the Black-Scholes Option Valuation Model. There
were 0.71 million options granted in the year ended December 31, 2020 (December 31, 2019 – 0.30 million, December 31, 2018 - 0.42 million). At December 31, 2020,
there were 1.61 million options outstanding with 1.21 million options exercisable, at a weighted average exercise price of $2.91 and $3.23 respectively, with a weighted
average remaining contractual life of 2.75 years and 2.44 years, respectively. The aggregate intrinsic value of the fully vested shares was $1.80 million.

The  summary  of  the  Company’s  stock  options  at  December  31,  2020,  2019  and  2018,  respectively,  and  the  changes  for  the  fiscal  periods  ending  on  those  dates  are
presented below:

Range of Exercise Prices

Weighted Average
Exercise Price

Number of
Options 

Balance, December 31, 2017
 Granted
 Exercised
 Forfeited
 Expired
Balance, December 31, 2018
 Granted
 Exercised
 Forfeited
 Expired
Balance, December 31, 2019
 Granted
 Exercised
 Forfeited
 Expired
Balance, December 31, 2020

4.48 
1.75 
2.15 
3.96 
8.18 
3.84 
2.92 
2.27 
3.94 
6.97 
3.43 
1.77 
1.97 
3.26 
4.40 
2.91 

2,028,847 
442,956 
(355,092)
(213,393)
(170,564)
1,732,754 
296,450 
(54,805)
(342,866)
(144,100)
1,487,433 
711,414 
(302,707)
(188,541)
(98,512)
1,609,087 

$1.77 - $15.61 $
1.70 - 2.88
1.70 - 2.55
1.70 - 6.63
5.86 - 10.36
$1.70 - $15.61 $

2.92 
1.70 - 2.92
1.70 - 7.42
6.97

$1.70 - $15.61 $
1.76 - 3.06
1.70 - 2.92
1.70 - 5.18
4.12 - 5.22
$1.70 - $15.61 $

172

 
As of December 31, 2020, the outstanding stock options denominated in USD$ were as follows:

Options Outstanding

Options Exercisable

Exercise price
$— to $4.99
$5.00 to $9.99
$10.00 to $14.99
$15.00 to $19.99

Quantity

Weighted
Average Price

1,449,587  $
133,235  $
13,515  $
12,750  $

1,609,087 

2.41 
6.16 
12.59 
15.61 

Weighted
Average
Remaining
Contractual Life

2.91 $
1.52
0.27
0.03

Intrinsic Value
2,731 
— 
— 
— 
2,731 

$

Quantity

Weighted
Average Price

1,045,597  $
133,235 
13,515 
12,750  $

1,205,097 

2.59 
6.16 
12.59 
15.61 

Weighted
Average
Remaining
Contractual Life

2.61 $
1.52
0.27
0.03

Intrinsic Value
1,803 
— 
— 
— 
1,803 

$

In the year ended December 31, 2020, the Company issued 302,707 shares upon exercise of stock options at an average exercise price of $1.97 for proceeds of $0.49
million. These options had an intrinsic value of $0.42 million.

In the year ended December 31, 2019, the Company issued 54,805 shares upon exercise of stock options at an average exercise price of $2.27 for proceeds of $0.15
million. These options had an intrinsic value of $0.05 million.

In the year ended December 31, 2018, the Company issued 355,092 shares upon exercise of stock options at an average exercise price of $2.15 for proceeds of $0.76
million. These options had an intrinsic value of $0.41 million.

The share-based compensation recorded during the years ended December 31, 2020, 2019 and 2018 are as follows:

Share-based compensation 

(1)(2)

$

2,598  $

3,771  $

2,762 

2020

Years ended December 31,
2019

2018

(1) The fair value of the options granted under the Equity Incentive Plan for the years ended December 31, 2020, 2019 and 2018 was estimated at the date of grant,

using the Black-Scholes Option Valuation Model, with the following weighted average assumptions:

Risk-free interest rate
Expected life
Expected volatility
Expected dividend yield
Weighted average grant date fair value

2020

Years ended December 31,
2019

2018

1.27 %
4.6 years
61.81 %
0 %

$

0.82 

$

2.62 %
5.0 years
59.38 % *
0 %

1.54 

$

2.84 %
5.0 years
59.00 % *
0 %

0.96 

* Expected volatility is measured based on the Company’s historical share price volatility over a period equivalent to the expected life of the options.

(2) The fair value of the RSUs granted under the Equity Incentive Plan for the years ended December 31, 2020, 2019 and 2018, was estimated at the date of grant, using

the stated market price.

173

 
 
A summary of the status and activity of non-vested stock options at December 31, 2020 is as follows:

Non-vested December 31, 2017
 Granted
 Vested
 Forfeited
Non-vested December 31, 2018
 Granted
 Vested
 Forfeited
Non-vested December 31, 2019
 Granted
 Vested
 Forfeited
Non-vested December 31, 2020

Restricted Stock Units

Number of Shares

Weighted Average Grant
Date Fair Value

365,180  $
442,956 
(448,662)
(62,430)
297,044  $
296,450 
(356,626)
(13,487)
223,381  $
711,414 
(508,630)
(22,175)
403,990  $

1.20 
0.96 
1.10 
0.96 
1.06 
1.54 
1.27 
1.59 
1.32 
0.82 
0.94 
0.96 
0.94 

The Company grants RSUs to directors, executives and eligible employees. Awards are determined as a target percentage of base salary and generally vest over periods
of three years. Prior to vesting, holders of restricted stock units do not have voting rights. The RSUs are subject to forfeiture risk and other restrictions. Upon vesting, the
employee is entitled to receive one share of the Company’s common stock for each RSU for no additional payment. During the year ended December 31, 2020, the
Company’s Board of Directors issued 0.74 million RSUs under the Equity Incentive Plan (2019 – 0.73 million, 2018 - 1.19 million).

A summary of the status and activity of non-vested RSUs at December 31, 2020 is as follows:

Non-vested December 31, 2017
 Granted
 Vested
 Forfeited
Non-vested December 31, 2018
 Granted
 Vested
 Forfeited
Non-vested December 31, 2019
 Granted
 Vested
 Forfeited
Non-vested December 31, 2020

Number of Shares

Weighted Average Grant
Date Fair Value

1,909,477  $
1,191,132 
(1,486,126)
(34,296)
1,580,187  $
731,435 
(862,378)
(133,708)
1,315,536  $
740,998 
(746,477)
(216,001)
1,094,056  $

2.17 
1.70 
2.24 
2.00 
1.99 
2.91 
2.00 
2.40 
2.45 
1.65 
2.45 
2.13 
1.98 

The total intrinsic value and fair value of RSUs that vested and were settled for equity in the year ended December 31, 2020 was $1.21 million (2019 - $2.51 million,
2018 - $1.49 million).

174

 
 
Stock Appreciation Rights

During the year ended December 31, 2019, the Company’s Board of Directors issued 2.20 million SARs under the Equity Incentive Plan (2020 and 2018 - nil) with a fair
value  of  $1.25  per  SAR.  These  SARs  are  intended  to  provide  additional  long-term  performance-based  equity  incentives  for  the  Company’s  senior  management.  The
SARs are performance based, because they only vest upon the achievement of performance goals designed to significantly increase shareholder value.

Each SAR outstanding entitles the holder, on exercise, to a payment in cash or shares (at the election of the Company) equal to the difference between the market price
of  the  Common  Shares  at  the  time  of  exercise  and  $2.92  (the  market  price  at  the  time  of  grant)  over  a  five-year  period,  but  vest  only  upon  the  achievement  of  the
following  performance  goals:  as  to  one-third  of  the  SARs  granted  upon  the  90-calendar-day  VWAP  of  the  Common  Shares  on  the  NYSE  American  equaling  or
exceeding  $5.00  for  any  90-calendar-day  period;  as  to  an  additional  one-third  of  the  SARs  granted,  upon  the  90-calendar-day  VWAP  of  the  Common  Shares  on  the
NYSE American equaling or exceeding $7.00 for any 90-calendar-day period; and as to the final one-third of the SARs granted, upon the 90-dalendar-day VWAP of the
Common  Shares  on  the  NYSE  American  equaling  or  exceeding  $10.00  for  any  90-calendar-day  period.  Further,  notwithstanding  the  foregoing  vesting  schedule,  no
SARs may be exercised by the holder for an initial period of one year from the Date of Grant; the date first exercisable being January 22, 2020.

At December 31, 2020, there was $0.05 million, $0.55 million and $0.24 million of unrecognized compensation costs related to the unvested stock options, RSU awards
and SARs, respectively. These costs are expected to be recognized over a period of approximately two years.

15.    LEASES

The Company’s leases primarily include operating leases for corporate offices. These leases have remaining lease terms of less than one year to four years, and include
options to extend the leases for up to five years. Certain of our leases include variable payments for lessor operating expenses that are not included within right-of-use
(“ROU”)  assets  and  lease  liabilities  in  the  Consolidated  Balance  Sheets.  The  Company’s  lease  agreements  do  not  contain  any  material  residual  value  guarantees  or
restrictive covenants.

Beginning  January  1,  2019,  operating  ROU  assets  and  operating  lease  liabilities  are  recognized  based  on  the  present  value  of  lease  payments  over  the  lease  term  at
commencement date. Operating leases in effect prior to January 1, 2019 were recognized at the present value of the remaining payments on the remaining lease term as
of January 1, 2019. Because most of the Company's leases do not provide an explicit rate of return, the Company's incremental secured borrowing rate as based on lease
term information available at the commencement date of the lease will be used in determining the present value of lease payments. For purposes of calculating operating
lease  liabilities,  lease  terms  may  be  deemed  to  include  options  to  extend  or  terminate  the  lease  when  it  is  reasonably  certain  that  we  will  exercise  that  option.  The
Company’s operating lease expense is recognized on a straight-line basis over the lease term and is recorded in General and Administration expenses. Short-term leases,
which have an initial term of 12 months or less, are not recorded in the Consolidated Balance Sheets.

Total lease cost includes the following components:

Operating leases
Short-term leases
Sublease income
Total lease expense

Years ended December 31,

2020

2019

$

$

339  $
297 
— 
636  $

381 
297 
(56)
622 

175

The weighted average remaining lease term and weighted average discount rate were as follows:

Weighted average remaining lease term of operating leases
Weighted average discount rate of operating leases

Supplemental cash flow information related to leases was as follows:

Years ended December 31,

2020

2019

2.4 years
9.0 %

3.3 years
9.0 %

Years ended December 31,

2020

2019

Operating cash flow information:
Cash paid for amounts included in the measurement of operating lease liabilities

$

367  $

333 

Future minimum payments of operating lease liabilities as of December 31, 2020 are as follows:

Years ending December 31:
2021
2022
2023
2024
2025
Thereafter
Total lease payments
Less: Interest
Present value of lease liabilities

16.    INCOME TAXES

$

$

$

343 
351 
147 
— 
— 
— 
841 
(83)
758 

A reconciliation of income tax expense and the product of accounting income before income tax, multiplied by the combined Canadian federal and provincial income tax
rate (the rate applicable to the Canadian parent company) is as follows:

Loss before income taxes
Combined federal and provincial rate
Expected income tax recovery
Share-based compensation
Other non-deductible/non-taxable items
Unrecognized deferred tax assets
Income tax expense

2020

Years ended December 31,
2019

(27,872)

$

26.50 %
(7,385)
565 
1,985 
4,835 
— 

$

(38,094)

$

26.50 %

(10,095)
985 
(376)
9,486 
— 

$

$

$

2018

(25,362)

26.50 %
(6,721)
623 
597 
5,501 
— 

176

 
 
The components of the net deferred tax assets and liabilities as of December 31, 2020 and 2019 are as follows:

Deferred tax assets
Inventories
Short-term investments
Operating loss carry forwards
Capital loss carry forwards
Deferred revenue and other
Mineral properties and deferred costs
Asset retirement obligations
Property, plant and equipment
Total deferred tax assets
Less: valuation allowance
Net deferred tax assets

Years ended December 31,

2020

2019

$

$

7,051  $
209 
95,060 
843 
2,057 
26,554 
3,455 
1,806 
137,035 
(137,035)

—  $

5,405 
209 
88,156 
852 
2,719 
27,541 
5,028 
1,644 
131,554 
(131,554)
— 

At December 31, 2020, and 2019, the Company recorded a valuation allowance against the net deferred tax assets for the above related items in the financial statements
as management did not consider it more likely than not that the Company will be able to realize the deferred tax assets in the future.

The following table summarizes the changes to the valuation allowance:

For the Years Ended
December 31,
2020
2019

Balance
Beginning of Period

$
$

131,554  $
135,764  $

Additions (a)

Deductions (b)

Balance
End of Period

7,140  $
11,459  $

(1,659) $
(15,669) $

137,035 
131,554 

a)

b)

The additions to the valuation allowance result from additional losses incurred and increases to other tax assets such as mineral property and property, plant
and equipment. Management does not feel these additions meet the more-likely-than-not criterion for recognition.

The reductions to the valuation allowance result primarily from the decreases to other tax assets such as inventories, short-term investments and deferred
revenue.

The following table summarizes the Company's capital losses and net operating losses as of December 31, 2020 that can be applied against future taxable profit.

Country
Canada
Canada
Canada
United States
United States

Type
Non-capital losses
Allowable capital losses
Investment tax credits
Pre-2018 net operating losses
Post-2017 net operating losses

Amount

$

42,853 
3,180 
1,172 
292,139 
23,726 

Expiry Date
2027 - 2038
None
2023-2027
2026-2037
None

Utilization of the United States loss carry forwards will be limited in any year as a result of previous changes in ownership. For the Energy Fuels Holding Corporation
and Subsidiaries consolidated group, management estimates that approximately $75 million in net operating losses will expire unutilized as a result of these limitations.

In addition, as a result of the Tax Cuts and Jobs Act, United States net operating loss carryforwards generated after December 31, 2017, are limited to usage at 80% of
taxable income and will be permitted to be carried forward indefinitely.

Utilization of the Canadian loss carry forwards will be subject to the Acquisition of Control Rules in any year as a result of previous changes in ownership.

177

 
 
 
 
 
 
 
 
 
 
 
17.    SUPPLEMENTAL FINANCIAL INFORMATION

The components of revenues are as follows:

The Company had one major customer to which its sales for the year were as follows: 2020 - $1.55 million; (2019 (four major customers) - $2.72 million; $0.77 million;
$0.75 million; $0.74 million); (2018 (three major customers) - $24.52 million; $5.03 million; $1.24 million).

The Company’s revenues by country of customer for the current year were as follows: 2020 - $1.66 million - U.S.; (2019 - $5.80 million - U.S.; $0.07 million - Other)
(2018 - $25.76 million - U.S.; $5.03 million - Other).

The Company did not have any deferred revenue at December 31, 2020 and 2019. As of December 31, 2018, $2.72 million relates to proceeds received on toll materials
in advance of required activity.

The components of other income (loss) are as follows:

Interest income
Change in value of investments accounted for at fair value
Change in value of warrant liabilities
Change in value of Convertible Debentures
Gain on assets held for sale
Foreign exchange gain (loss)
Sale of surplus assets
Other
Other income (loss)

The components of accounts payable and accrued liabilities are as follows:

Accounts payable
Payroll liabilities
Other accrued liabilities
Accounts payable and accrued liabilities

18.    COMMITMENTS AND CONTINGENCIES

General legal matters

2020

Years ended December 31,
2019

2018

$

$

153  $

1,835 
(5,436)
155 
— 
767 
— 
233 
(2,293) $

482  $
(153)
3,726 
291 
— 
(46)
— 
(322)
3,978  $

336 
769 
(3,469)
(612)
341 
— 
293 
14 
(2,328)

December 31, 2020

December 31, 2019

$

$

483  $
432 
2,406 
3,321  $

2,033 
1,588 
1,817 
5,438 

Other  than  routine  litigation  incidental  to  our  business,  or  as  described  below,  the  Company  is  not  currently  a  party  to  any  material  pending  legal  proceedings  that
management believes would be likely to have a material adverse effect on our financial position, results of operations or cash flows.

White Mesa Mill

In 2013, the Ute Mountain Ute Tribe filed a Petition to Intervene and Request for Agency Action challenging the Corrective Action Plan approved by the State of Utah
Department  of  Environmental  Quality  (“UDEQ”)  relating  to  nitrate  contamination  in  the  shallow  aquifer  at  the  White  Mesa  Mill.  The  challenge  is  currently  being
evaluated  and  may  involve  the  appointment  of  an  administrative  law  judge  to  hear  the  matter.  The  Company  does  not  consider  this  action  to  have  any  merit.  If  the
petition is successful, the likely outcome would be a requirement to modify or replace the existing Corrective Action Plan. At this time, the Company does not believe
any such modification or replacement would materially affect its financial position, results of operations or cash flows. However, the scope and costs of remediation
under a revised or replacement Corrective Action Plan have not yet been determined and could be significant.

178

On  January  19,  2018,  the  UDEQ  renewed,  and  on  February  16,  2018  reissued  with  minor  corrections,  the  White  Mesa  Mill’s  license  (the  “Radioactive  Materials
License”) for another ten years, and Groundwater Discharge Permit (the “GWDP”) for another five years, after which renewal periods further applications for renewal
of  the  License  and  GWDP  will  need  to  be  submitted.  During  the  review  period  for  each  application  for  renewal,  the  Mill  can  continue  to  operate  under  its  existing
Radioactive Materials License and GWDP until such time as the renewed Radioactive Materials License or GWDP is issued. In March 2019, the DWMRC issued a
revised  GWDP  to  incorporate  the  addition  of  Dissolved  Oxygen  into  the  list  of  field  parameters  measured  during  groundwater  sampling.  Additionally,  DWMRC
modified  Ground  Water  Compliance  Limits  for  several  wells  as  a  result  of  their  acceptance  of  several  source  assessment  reports.  The  source  assessment  reports
concluded  that  the  previous  exceedances  in  the  wells  were  due  to  natural  background  influences  or  well  construction  abnormalities  and  were  not  a  concern.  Most
recently, the GWDP was revised again in March 2021 to delete references to certain completed requirements from Part I.H. (Completed Compliance Schedules) of the
GWDP, to add certain new required compliance schedules to the same section, and make other regulatory amendments and adjustments, including modification of select
Groundwater Compliance Limits, for certain monitoring constituents, in certain and rigorously evaluated monitoring wells, as required by the GWDP.

In 2018, the Grand Canyon Trust, Ute Mountain Ute Tribe and Uranium Watch (collectively, the “Mill Plaintiffs”) served Petitions for Review challenging UDEQ’s
renewal of the Radioactive Materials License and GWDP and Requests for Appointment of an Administrative Law Judge, which they later agreed to suspend pursuant to
a Stipulation and Agreement with UDEQ, effective June 4, 2018. The Company and Mill Plaintiffs held multiple discussions over the course of 2018 and 2019 in an
effort to settle the dispute outside of any judicial proceeding. On February 1, 2019, the Mill Plaintiffs submitted to the Company their proposal for reaching a settlement
agreement. The proposal remains under consideration by the Company, which may choose to submit a counterproposal constituting the Company’s final position on all
disputed matters if it determines that meaningful settlement can be reached by the parties. The Company does not consider these challenges to have any merit and, if a
settlement  cannot  be  reached,  intends  to  participate  with  UDEQ  in  defending  against  the  challenges.  If  the  challenges  are  successful,  the  likely  outcome  would  be  a
requirement to modify the renewed Radioactive Materials License and/or GWDP. At this time, the Company does not believe any such modification would materially
affect its financial position, results of operations or cash flows.

Pinyon Plain Project

In March 2013, the Center for Biological Diversity, the Grand Canyon Trust, the Sierra Club and the Havasupai Tribe (the “Pinyon Plaintiffs”) filed a complaint in the
U.S. District Court for the District of Arizona (the “District Court”) against the USFS Forest Supervisor for the Kaibab National Forest and the USFS (together, the
“Defendants”) seeking an order (a) declaring that the USFS failed to comply with environmental, mining, public land, and historic preservation laws in relation to our
Pinyon Plain Project (formerly known as the “Canyon Project”), (b) setting aside any approvals regarding exploration and mining operations at the Pinyon Plain Project,
and (c) directing operations to cease at the Pinyon Plain Project and enjoining the USFS from allowing any further exploration or mining-related activities at the Pinyon
Plain Project until the USFS fully complies with all applicable laws. In April 2013, the Pinyon Plaintiffs filed a Motion for Preliminary Injunction, which was denied by
the District Court in September 2013. On April 7, 2015, the District Court issued its final ruling on the merits in favor of the Defendants and the Company and against
the  Pinyon  Plaintiffs  on  all  counts.  The  Pinyon  Plaintiffs  appealed  the  District  Court’s  ruling  on  the  merits  to  the  United  States  Ninth  Circuit  Court  of  Appeals  (the
“Ninth Circuit”) and filed motions for an injunction pending appeal with the District Court. Those motions for an injunction pending appeal were denied by the District
Court on May 26, 2015. Thereafter, Pinyon Plaintiffs filed urgent motions for an injunction pending appeal with the Ninth Circuit, which were denied on June 30, 2015.

The hearing on the merits at the Ninth Circuit was held on December 15, 2016. On December 12, 2017, the Company received a favorable ruling from the Ninth Circuit
on the appeal of the merits on the Pinyon Plain Mine litigation. The Pinyon Plaintiffs petitioned the Ninth Circuit for a rehearing en banc and, on October 25, 2018, the
Ninth Circuit panel withdrew its prior opinion and filed a new opinion, which affirmed the prior opinion with one exception the District Court’s decision. The Ninth
Circuit  panel  reversed  itself  on  its  prudential  standing  analysis  as  applied  to  the  fourth  claim  on  “valid  existing  rights,”  having  initially  determined  that  the  Pinyon
Plaintiffs lacked standing under the Mining Act of 1872. The panel remanded the claim back to the District Court to hear on the merits. On September 11, 2019, the
Pinyon  Plaintiffs  filed  their  Motion  for  Summary  Judgment  and  Memorandum  in  Support  with  the  District  Court,  after  which  the  Company  filed  its  Intervenors-
Defendants’ Motion for Summary Judgment on October 23, 2019. On November 15, the Pinyon Plaintiffs filed their Reply in Support of their Motion for Summary
Judgment.

On May 22, 2020, the District Court issued its final order in favor of the Company and the Defendants. The Pinyon Plaintiffs were afforded 60 days in which to file an
appeal with the Ninth Circuit, during which they filed their Notice of Appeal from a Judgment or Order of a United States District Court. The Ninth Circuit subsequently
issued a Time Schedule Order setting due

179

dates for the parties’ briefs and actions required to perfect the appeal. The Pinyon Plaintiffs filed their Appellant’s Opening Brief with the Ninth Circuit on December 22,
2020, and the USFS and Company’s respective Answering Briefs are due April 5, 2021 following a grant of extension. As a part of the appeal, the Company may be
required to maintain the Pinyon Plain Project on standby pending resolution of the matter. Such a prolonged delay of mining activities could have a significant impact on
our future operations.

Daneros Mine

On  February  23,  2018,  the  BLM  issued  the  Environmental  Assessment  (“EA”),  Decision  Record  and  FONSI  for  the  Mine  Plan  of  Operations  Modification  for  the
Daneros Mine. On March 29, 2018, the Southern Utah Wilderness Alliance and Grand Canyon Trust (together the “Daneros Appellants”) filed a Notice of Appeal to
the IBLA regarding the BLM’s Decision Record and FONSI and challenging the underlying EA. In April 2018, the Company filed a Motion to Intervene with the IBLA,
requesting that the Company be allowed intervention as a full party to this appeal, which was subsequently granted.

This matter has been briefed and remains under consideration by IBLA at this time. The Company does not consider these challenges to have any merit; however, the
scope and costs of amending or redoing the EA have not yet been determined and could be significant.

Mineral Property Commitments

The Company enters into commitments with federal and state agencies and private individuals to lease mineral rights. These leases are renewable annually, and annual
renewal costs are expected to total $1.49 million for the year ended December 31, 2021.

Surety Bonds

The Company has indemnified third-party companies to provide surety bonds as collateral for the Company’s ARO. The Company is obligated to replace this collateral
in the event of a default and is obligated to repay any reclamation or closure costs due. As of December 31, 2020, the Company has $20.82 million posted against an
undiscounted ARO of $41.95 million (December 31, 2019 - $20.08 million posted against an undiscounted ARO of $41.75 million).

Commitments

The  Company  is  contractually  obligated  under  a  non-material  Sales  and  Agency  Agreement  appointing  an  exclusive  sales  and  marketing  agent  for  all  vanadium
pentoxide produced by the Company.

180

19.    UNAUDITED SUPPLEMENTARY QUARTERLY INFORMATION

The following table summarizes unaudited supplementary quarterly information for the years ended December 31, 2020, and December 31, 2019.

March 31, 2020

June 30, 2020

September 30, 2020

December 31, 2020

Three months ended

Total revenues
Gross profit (loss)

Net loss
Basic and diluted net loss per share

Net loss attributable to owners of the

Company

Basic and diluted net loss attributable to

owners of the Company per share

Basic and diluted weighted average shares

outstanding

Total revenues
Gross loss

Net loss
Basic and diluted net loss per share

Net loss attributable to owners of the Company
Basic and diluted net loss attributable to owners

of the Company per share

Basic and diluted weighted average shares

outstanding

$
$

$
$

$

$
$

$
$

$

393 
(685)

(5,664)
(0.05)

(5,657)

(0.05)

(unaudited) (in thousands, except share and per share amounts)
486 
$
348 
$

395 
(33)

$
$

$
$

$

$
$

$

(8,190)
(0.07)

(8,187)

(0.07)

(8,938)
(0.07)

(8,855)

(0.07)

$
$

$
$

$

384 
384 

(5,080)
(0.04)

(5,077)

(0.04)

107,618,908 

118,118,935 

126,624,498 

132,129,787 

March 31, 2019

June 30, 2019

September 30, 2019

December 31, 2019

Three months ended

1,670 
(422)

(12,134)
(0.13)

(12,127)

(0.13)

(unaudited) (in thousands, except share and per share amounts)
423 
$
(1,923)
$

3,071 
(4,521)

$
$

$
$

$

$
$

$

(9,314)
(0.10)

(9,312)

(0.10)

(6,939)
(0.07)

(6,840)

(0.07)

$
$

$
$

$

701 
(5,567)

(9,707)
(0.10)

(9,699)

(0.10)

92,152,844 

93,920,953 

96,840,539 

99,668,611 

20.    FAIR VALUE ACCOUNTING

Assets and liabilities measured at fair value on a recurring basis

The following tables set forth the fair value of the Company’s assets and liabilities measured at fair value on a recurring basis (at least annually) by level within the fair
value hierarchy as of December 31, 2020. As required by accounting guidance, assets and liabilities are classified in their entirety based on the lowest level of input that
is significant to the fair value measurement.

Fair value accounting utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority
to  unadjusted  quoted  prices  in  active  markets  for  identical  assets  and  liabilities  (Level  1  measurements)  and  the  lowest  priority  to  unobservable  inputs  (Level  3
measurements). The three levels of the fair value hierarchy are described below:

181

 
 
 
 
 
 
Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 2 - Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or

liability; and

Level 3 - Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no

market activity).

Our financial instruments include cash and cash equivalents, restricted cash, accounts receivable, accounts payable and current accrued liabilities. These instruments are
carried at cost, which approximates fair value due to the short-term maturities of the instruments. Allowances for doubtful accounts are recorded against the accounts
receivable balance to estimate net realizable value. The fair value of the Company’s Convertible Debentures are measured at fair value based on the closing price on the
TSX (a Level 1 measurement) and changes are recognized in other income (expense). The Company’s investments in marketable equity securities which are exchange
traded and are valued using quoted market prices in active markets and as such are classified within Level 1 of the fair value hierarchy. The Company’s investments are
marketable debt securities which are exchange-traded and are valued using quoted prices of a pricing service and such are classified within Level 2 of the fair value
hierarchy. The Company’s warrants are classified as liabilities.  The warrants are subject to re-measurement at each balance sheet date, with any change in fair value
recognized as a component of other income (expense), in the statements of operations. The warrants issued in September 2016 are classified as Level 1 under the fair
value hierarchy using quoted market prices in active markets.

The warrants issued in March 2016 are classified as Level 3 under the fair value hierarchy as they are valued with Level 3 (Level 3 fair value is determined using the
entity’s own assumptions about the inputs that market participants would use in pricing an asset or liability) inputs and the Black-Scholes option model.

As  of  December  31,  2020  and  2019,  the  fair  values  of  cash  and  cash  equivalents,  restricted  cash,  short-term  deposits,  receivables,  accounts  payable  and  accrued
liabilities approximate their carrying values because of the short-term nature of these instruments.

December 31, 2020
Investments accounted for at fair value
Marketable equity securities (Note 4)
Warrant liabilities (Note 12)

December 31, 2019
Investments accounted for at fair value
Marketable equity securities (Note 4)
Marketable debt securities (Note 4)
Warrant liabilities (Note 12)
Convertible Debentures (Note 11)

Level 1

Level 2

Level 3

Total

779  $

2,247 
(8,573)
(5,547) $

—  $
— 
— 
—  $

—  $
— 
— 
—  $

779 
2,247 
(8,573)
(5,547)

Level 1

Level 2

Level 3

Total

654  $
630 
— 
(2,791)
(16,382)
(17,889) $

—  $
— 
4,208 
— 
— 
4,208  $

—  $
— 
— 
— 
— 
—  $

654 
630 
4,208 
(2,791)
(16,382)
(13,681)

$

$

$

$

There were no transfers into or out of Level 3 during the year ended December 31, 2020.

21.    REVENUE RECOGNITION AND CONTRACTS WITH CUSTOMERS

All revenue recognized is a result of contracts with customers either through sales contracts or alternate feed agreements.

As of December 31, 2018, the Company had one customer contract with material performance obligations remaining. The Company had not delivered material from its
toll processing activities to the customer. The material was delivered in the first half of 2019 and the Company recognized $2.74 million.

The Company’s long-term contracts expired following the Company’s 2018 deliveries, and all uranium sales after 2018 will be required to be made at spot prices until
the Company enters into new long-term contracts at satisfactory prices in the future.

182

Revenue  beyond  our  current  contracts  will  be  affected  by  both  spot  and  long-term  U O   price  fluctuations  which  are  beyond  our  control,  including:  the  demand  for
nuclear  power;  political  and  economic  conditions;  governmental  legislation  in  uranium  producing  and  consuming  countries;  and  production  levels  and  costs  of
production of other producing companies.

3

8

22.    RELATED PARTY TRANSACTIONS

On May 17, 2017, the Board of Directors of the Company appointed Robert W. Kirkwood and Benjamin Eshleman III to the Board of Directors of the Company.

Mr. Kirkwood is a principal of the Kirkwood Companies, including Kirkwood Oil and Gas LLC, Wesco Operating, Inc., and United Nuclear LLC (“United Nuclear”).
United Nuclear, owns a 19% interest in the Company’s Arkose Mining Venture while the Company owns the remaining 81%. The Company acts as manager of the
Arkose Mining Venture and has management and control over operations carried out by the Arkose Mining Venture. The Arkose Mining Venture is a contractual joint
venture governed by a venture agreement dated as of January 15, 2008 entered into by Uranerz Energy Corporation (a subsidiary of the Company) and United Nuclear
(the “Venture Agreement”).

United  Nuclear  contributed  $0.13  million,  $0.05  million  and  nil  to  the  expenses  of  the  Arkose  Joint  Venture  based  on  the  approved  budget  for  the  years  ended
December 31, 2020, 2019 and 2018.

Mr. Benjamin Eshleman III is President of Mesteña LLC, which became a shareholder of the Company through the Company’s acquisition of Mesteña Uranium, L.L.C
(now Alta Mesa LLC) and certain of its affiliates (collectively, the “Acquired Companies”) in June 2016. Pursuant to the purchase agreement, the Alta Mesa Properties
held by the Acquired Companies are subject to a royalty of 3.125% of the value of the recovered U O  from the Alta Mesa Properties sold at a price of $65.00 per pound
or less, 6.25% of the value of the recovered U O  from the Alta Mesa Properties sold at a price greater than $65.00 per pound and up to and including $95.00 per pound,
and 7.5% of the value of the recovered U O  from the Alta Mesa Properties sold at a price greater than $95.00 per pound. The royalties are held by Mr. Eshleman and his
extended family. In addition, Mr. Eshleman and certain members of his extended family are parties to surface use agreements that entitle them to surface use payments
from the Acquired Companies in certain circumstances. The Alta Mesa Properties are currently being maintained on care and maintenance to enable the Company to
restart operations as market conditions warrant. The Company paid $0.30 million in royalty payments to the sellers or to Mr. Eshleman or his immediate family members
during the year ended December 31, 2020. The Company makes surface use payments on an annual basis to Mr. Eshleman and his immediate family members.

8

3

8

3

3

8

23.    SUBSEQUENT EVENTS

Issuance of stock options and RSUs

On January 26, 2021, the Company granted 0.16 million stock options with an exercise price of $3.89 per share and 0.44 million RSUs to its employees, directors and
consultants. The options carry a five-year life and vest as follows: 50% immediately; 25% on January 26, 2021; 25% on January 26, 2022. The RSUs vest as follows:
50% on January 26, 2021; 25% on January 26, 2022; and 25% on January 26, 2023.

ATM issuance

Sale of shares in the Company's ‘At-the-Market’ program.

From January 1, 2021 through March 18, 2021, the Company issued 5.50 million Common Shares at an average price of $5.53 for net proceeds of $29.70 million using
the ATM.

183

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

Evaluation of Disclosure Controls and Procedures

ITEM 9A. CONTROLS AND PROCEDURES

As  of  the  end  of  the  period  covered  by  this  Annual  Report  on  Form  10-K,  an  evaluation  was  carried  out  under  the  supervision  of  and  with  the  participation  of  the
Company’s management, including the Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), of the effectiveness of the design and operation of the
Company’s disclosure controls and procedures (as defined in Rule 13a – 15(e) and Rule 15d – 15(e) under the Exchange Act). Based on that evaluation, the CEO and the
CFO have concluded that as of the end of the period covered by this Annual Report on Form 10-K, the Company’s disclosure controls and procedures were effective in
ensuring that: (i) information required to be disclosed by the Company in reports that it files or submits to the SEC under the Exchange Act is recorded, processed,
summarized and reported within the time periods specified in applicable rules and forms; and (ii) material information required to be disclosed in its reports filed under
the Exchange Act is accumulated and communicated to its management, including its CEO and CFO, as appropriate, to allow for accurate and timely decisions regarding
required disclosure.

It should be noted that while the CEO and CFO believe that the Company’s disclosure controls and procedures provide a reasonable level of assurance that they are
effective,  they  do  not  expect  that  the  Company’s  disclosure  controls  and  procedures  or  internal  control  over  financial  reporting  will  prevent  all  errors  and  fraud.  A
control system, no matter how well conceived or operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.

Management’s Report on Internal Control over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rule 13a-15(f) under the Exchange Act. The
Company’s management has employed a framework consistent with Exchange Act Rule 13a-15(c), to evaluate the Company’s internal control over financial reporting
described  below.  A  company’s  internal  control  over  financial  reporting  is  a  process  designed  to  provide  reasonable  assurance  regarding  the  reliability  of  financial
reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.

The senior executive officers, including the Company’s CEO and CFO, conducted an evaluation of the effectiveness, design and operation of the Company’s internal
control  over  financial  reporting  as  of  December  31,  2020,  based  on  the  criteria  established  in  Internal  Control  –  Integrated  Framework  issued  by  the  Committee  of
Sponsoring Organizations of the Treadway Commission 2013 framework. This evaluation included review of the documentation of controls, evaluation of the design
effectiveness of controls, testing of the operating effectiveness of controls and a conclusion on this evaluation. Based on this evaluation, management has concluded that
the  material  weaknesses  in  internal  controls  identified  in  the  Company’s  Form  10-K  for  the  year  ended  December  31,  2019  have  been  remediated  and  that  the
Company’s internal control over financial reporting was effective as of December 31, 2020 based on those criteria. This Annual Report does not include an attestation
report of our independent registered public accounting firm as it is not required.

Changes in Internal Control Over Financial Reporting

During the quarter ended December 31, 2020, there were no changes in the Company’s internal control over financial reporting
that materially affected, or are likely to materially affect, the Company’s internal control over financial reporting.

None.

ITEM 9B. OTHER INFORMATION.

184

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

PART III

Directors

The  board  of  directors  of  the  Company  may  consist  of  a  minimum  of  three  and  a  maximum  of  fifteen  directors,  who  are  elected  annually.  The  Board  is  currently
composed  of  eight  directors,  and  management  anticipates  that  the  same  eight  directors  will  be  proposed  for  reelection  at  its  Annual  General  and  Special  Meeting  of
Shareholders to be held on May 26, 2021.

The  Company  has  adopted  an  advance  notice  requirement  in  its  bylaws  for  nominations  of  directors  by  shareholders.  Among  other  things,  the  advance  notice
requirement fixes a deadline by which shareholders must submit to the Company a notice of director nominations prior to any annual or special meeting of shareholders
at which directors are to be elected and sets forth the information that a shareholder must include in the notice for it to be valid.

As a part of the Company’s annual solicitation of proxies, shareholders vote for the election of each individual director separately. The Company has adopted a majority
voting policy for the election of directors whereby, in an uncontested election, any nominee who receives a greater number of shares withheld from voting than shares
voted in favor of his or her election is expected to tender his or her resignation to the Board, to take effect upon acceptance by the Board. The Board determines, within
90 days of each annual or special meeting, whether to accept any such offer to resign and such resignation will be accepted other than in extraordinary circumstances.

There have been no material changes to the procedures by which the Company’s security holders may recommend nominees to the Company’s Board of Directors since
the Company’s last Annual Report on Form 10-K for the year ended December 31, 2019.

The following table provides the names of and information for the current directors of the Company (the “Directors”), each of whom will hold office until the next
annual or special meeting of shareholders or until their successors are elected or appointed, unless their office is vacated earlier in accordance with the bylaws of the
Company or the provisions of the Business Corporations Act (Ontario). Unless otherwise indicated, the address of each Director in the table set forth below is: care of
Energy Fuels Inc., 225 Union Blvd., Suite 600, Lakewood, Colorado, USA 80228.

Name and Municipality of Residence

Office Held

Director Since

(1)

Principal Occupation, if different than Office Held

Age

J. Birks Bovaird  Toronto, Ontario, Canada

(2)

Chair and Director

2006 Consultant, providing advisory services to natural resource

Mark S. Chalmers  Arvada, Colorado, U.S.

(4)

President, Chief Executive
Officer and Director

companies

2018 Same

Benjamin Eshleman III

 Corpus Christi, Texas, U.S. Director

(3)(5)

Barbara A. Filas

(3)(4)

 Grand Junction, Colorado, U.S.

Bruce D. Hansen

(2)(5)

 Golden, Colorado, U.S.

Dennis L. Higgs  Vancouver, British Columbia,
Canada

(4)

Robert W. Kirkwood

 Casper, Wyoming, U.S.

(3)(5)

Director

Director

Director

Director

Director

Alexander G. Morrison
Castle Pines, Colorado, U.S.

(2)

Notes:

2017 Self-employed businessman; President and Chief Executive

Officer of Mesteña, LLC

2018 Professor of Practice, Mining Engineering Department,
Colorado School of Mines; Director, Austin Gold Corp.

2007 Retired Former Mining Executive; Director, ASA Gold and

Precious Metals Ltd

2015 Self-employed businessman; Chair and Director, Nevada

Exploration Inc.

2017 Co-owner and Managing Member, Kirkwood Oil & Gas, LLC

2019 Director, Dakota Territory Resource Corporation; Director, Gold
Resource Corporation; Director, Gold Standard Ventures

73

63

65

65

63

63

62

57

(1) Directors are elected annually and hold office until a successor is elected at a subsequent annual meeting of the Company unless a director’s office is earlier vacated in accordance with the by-laws of the
Company or the provisions of the Business Corporations Act (Ontario).
(2) Member of the Audit Committee.
(3) Member of the Governance and Nominating Committee.
(4) Member of the Environment, Health and Safety Committee.
(5) Member of the Compensation Committee.

Information about each Nominee, including present principal occupation, business or employment and the principal occupations, businesses or employments within the
five preceding years, is set out below.

185

J. Birks Bovaird

For a majority of his career, Mr. Bovaird’s focus has been the provision and implementation of corporate financial consulting and strategic planning services. He was
previously  the  Vice  President  of  Corporate  Finance  for  one  of  Canada’s  major  accounting  firms.  He  is  Chair  of  GTA  Financecorp  Inc.,  a  reporting  issuer  in  good
standing, currently not listed, as well as a member of the audit and compensation committees. He is an independent director of Noble Mineral Exploration Inc. where he
is a member of the audit committee and chair of the compensation committee. Additionally, he acts as Chair of the Board of Buccaneer Gold Corp. Mr. Bovaird has
previously  been  involved  with  numerous  public  resource  companies,  both  as  a  member  of  management  and  as  a  director.  He  is  a  graduate  of  the  Canadian  Director
Education Program and holds an ICD.D designation.

Mark S. Chalmers

Mr. Chalmers is currently the President and Chief Executive Officer of the Company, a position he has held since February 1, 2018. From July 1, 2017 to January 31,
2018, Mr. Chalmers was President and Chief Operating Officer of the Company and, from July 1, 2016 to July 1, 2017 was Chief Operating Officer of the Company.
From 2011 to 2015, Mr. Chalmers served as Executive General Manager of Production for Paladin Energy Ltd., a uranium producer with assets in Australia and Africa,
including the Langer Heinrich and Kayelekera mines where, as head of operations, he oversaw sustained, significant increases in production while reducing operating
costs. He also possesses extensive experience in in situ recovery (“ISR”) uranium production, including management of the Beverley Uranium Mine owned by General
Atomics (Australia), and the Highland mine owned by Cameco Corporation (USA). Mr. Chalmers has also consulted to several of the largest players in the uranium
supply sector, including BHP Billiton, Rio Tinto, and Marubeni, and until recently served as the Chair of the Australian Uranium Council, a position he held for 10
years. Mr. Chalmers is a registered professional engineer and holds a Bachelor of Science in Mining Engineering from the University of Arizona.

Benjamin Eshleman III

Mr. Eshleman is currently the President and Chief Executive Officer of Mesteña, LLC, a privately held energy company headquartered in Corpus Christi, Texas. As
President and Chief Executive Officer, he is responsible for the oil, gas, and uranium leasing activities under 200,000 mineral acres located in South Texas. Mesteña
built,  operated,  and  mined  several  million  pounds  of  uranium  through  its  Alta  Mesa  plant  in  the  mid-2000s.  Mr.  Eshleman  also  sits  on  the  board  of  the  Texas  and
Southwestern Cattle Raisers Association, a well-known business association advocating landowner rights. Mr. Eshleman is a 1979 graduate of Menlo College, with a
Bachelor of Science in Business Administration.

Barbara A. Filas

Ms. Filas currently serves as the Nominations Chair and Chair of the Board of Governors for the National Mining Hall of Fame and Museum in Leadville, Colorado, as a
director and audit committee member of Austin Gold Corp. (a private company), and is a part-time Professor of Practice at the Colorado School of Mines in Golden,
Colorado. From 2003 to 2009, Ms. Filas served as the President and Chief Executive of Knight Piésold and Co., a leading global mining and environmental consulting
firm, where she held various roles of increasing responsibility from 1989 to 2009. From 2011 to 2013, Ms. Filas served as the President of Geovic Mining Corp., a
publicly-traded  mining  company  with  an  advanced  cobalt,  nickel  and  manganese  exploration  project  in  Cameroon,  among  other  exploration  ventures.  From  2015  to
2016,  she  was  a  director  of  Moroccan  Minerals  Ltd.,  a  private  company  that  explored  for  copper,  gold,  and  silver  prospects  in  Morocco  and  Serbia.  Ms.  Filas’
operational  background  includes  hands-on  experience  with  operating  gold  and  coal  mines  and  processing  facilities;  executive  experience  in  consulting,  public
companies, and non-profits; and technical expertise in base and precious metals, coal, uranium and industrial metals in various engineering and environmental capacities.
In addition, Ms. Filas was the first female President of the Society for Mining, Metallurgy and Exploration (“SME”), the world’s largest technical mining organization.
She is internationally recognized as a thought-leader on a variety of topics including mining, waste management, environmental and social responsibility, leadership, and
sustainability, and she has experience in both developed and developing countries on six continents. Ms. Filas is a graduate of the University of Arizona, and a Licensed
Professional Mining Engineer in Colorado and Nevada.

Bruce D. Hansen

Mr.  Hansen  is  the  former  Chief  Executive  Officer  and  a  former  director  of  General  Moly  Inc.,  having  served  in  such  capacities  from  2007  to  November  2020.  Mr.
Hansen additionally served as the Chief Financial Officer of General Moly Inc. from May 2017 to November 2020. Prior to that, Mr. Hansen was Senior Vice-President,
Operations Services and Development with Newmont Mining Corporation. He worked with Newmont for ten years holding increasingly senior roles, including Chief
Financial Officer from 1999 to 2005. Prior to joining Newmont, Mr. Hansen spent 12 years with Santa Fe Pacific Gold, where

186

he held increasingly senior management roles including Senior Vice President of Corporate Development and Vice President Finance and Development. Mr. Hansen is
also a director and serves as the chair of the Audit, Nominating and Ethics Committee of ASA Gold and Precious Metals Ltd. Mr. Hansen holds a Master of Business
Administration from the University of New Mexico and a Bachelor of Science Degree in Mining Engineering from the Colorado School of Mines. Mr. Hansen’s vast
financial expertise attained through his years of work in such management and executive positions, and most significantly through his roles as Chief Financial Officer of
Newmont Mining Corporation and General Moly Inc., qualifies him as a financial expert on the Company’s Audit Committee.

Dennis L. Higgs

Mr. Higgs has been involved in the financial and venture capital markets in Canada, the United States, and Europe for over thirty years. He founded his first junior
exploration company in 1983 and took it public through an initial public offering in 1984. Since then, Mr. Higgs has been involved in the founding, financing, initial
public listing, and building of several companies. Mr. Higgs was directly involved with the founding and initial public offering of Arizona Star Resource Corp. and the
listing and financing of BioSource International Inc., both of which were the subject of take-over bids. Most recently, Mr. Higgs was one of the founding directors and
subsequently  Executive  Chair  of  Uranerz  Energy  Corporation  before  it  was  acquired  by  Energy  Fuels.  Mr.  Higgs  was  Executive  Chair  of  the  Board  of  Directors  of
Uranerz from February 1, 2006 until June 18, 2015. Mr. Higgs holds a Bachelor of Commerce degree from the University of British Columbia.

Robert W. Kirkwood

Mr. Kirkwood is a principal of the Kirkwood Companies, including Kirkwood Oil and Gas LLC, Wesco Operating, Inc., and United Nuclear LLC. Mr. Kirkwood has
been with the Kirkwood Companies for over 35 years and has been involved in all aspects of oil and gas exploration and operations. From 2000 to date, the Kirkwood
Companies  have  grown  from  less  than  500  barrels  of  oil  per  day  and  7  employees  to  over  3,000  barrels  of  oil  per  day  and  60  employees  with  field  offices  in  Ft.
Washakie, Wyoming; Baggs, Wyoming; Moab, Utah; and Ely, Nevada. The Kirkwood Companies have identified, evaluated, negotiated and closed over $110,000,000 of
production  acquisitions  in  the  Rocky  Mountain  States.  Mr.  Kirkwood  is  a  1982  graduate  of  the  University  of  Wyoming,  with  a  Bachelor  of  Science  in  Petroleum
Engineering.

Alexander G. Morrison

Mr. Morrison is a mining executive and Certified Public Accountant with over 25 years of experience in the mining industry. Mr. Morrison currently serves as chairman
and  a  member  of  the  Audit  (Chair),  Compensation  and  Nominating  and  Governance  Committees  of  Gold  Resource  Corporation;  as  a  director  and  member  of  the
Compensation (Chair) and Audit Committees of Gold Standard Ventures; and as a director of Dakota Territory Resource Corporation. In addition, he has held senior
executive positions at a number of mining companies, most recently serving as Vice President and Chief Financial Officer of Franco-Nevada Corporation. Prior to that,
Mr.  Morrison  held  increasingly  senior  positions  at  Newmont  Mining  Corporation,  including  Vice  President,  Operations  Services  and  Vice  President,  Information
Technology; was Vice President and Chief Financial Officer of Novagold Resources Inc.; Vice President and Controller of Homestake Mining Company; and held senior
financial positions at Phelps Dodge Corporation and Stillwater Mining Company. Mr. Morrison began his career with Pricewaterhouse Coopers LLP after obtaining his
Bachelor  of  Arts  in  Business  Administration  from  Trinity  Western  University.  Mr.  Morrison  is  a  Certified  Public  Accountant  in  Illinois  and  a  Certified  Public
Accountant  (CA)  in  British  Columbia.  Mr.  Morrison’s  qualifications  as  a  Certified  Public  Accountant,  together  with  his  vast  financial  expertise  attained  through  his
years of work in public accounting and through such management and executive positions, qualifies him as a financial expert on the Company’s Audit Committee.

Director Participation on Other Boards

A  number  of  the  Company’s  Directors  and  proposed  Nominees  sit  on  boards  of  directors  of  other  companies.  The  Company  considers  this  to  be  a  benefit  to  the
Company, provided there are no significant conflicts of interest and the Director is able to devote the time and attention to his or her duties on the Board and any Board
committees on which he or she sits (i.e., is not “overcommitted”). The Company believes sitting on boards of directors of other companies provides the Director with a
broader spectrum of experiences relating to industry-specific and corporate governance matters. None of the Company’s Directors sit on more than five public company
boards or, alternatively, are CEOs of public companies who also sit on the boards of more than two public companies besides their own.

Cease Trade Orders, Bankruptcies and Legal Proceedings

We do not currently know of any legal proceedings against us involving our Directors, executive officers or shareholders of more than 5% of our voting shares. Except
as set out below, to the knowledge of the Company, no Nominee is, or has been in the last 10 years, (a) a director, chief executive officer or chief financial officer of a
company that (i) while that person was

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acting in that capacity, was the subject of a cease trade order or similar order (including a management cease trade order) or an order that denied the relevant company
access to any exemptions under securities legislation, for a period of more than 30 consecutive days, or (ii) after that person ceased to act in that capacity, was the subject
of a cease trade or similar order or an order that denied the issuer access to any exemption under securities legislation, for a period of more than 30 consecutive days,
which resulted from an event that occurred while that person acted in such capacity, or (b) a director or executive officer of a company that, while that person was acting
in  that  capacity,  or  within  a  year  of  that  person  ceasing  to  act  in  that  capacity,  became  bankrupt,  made  a  proposal  under  any  legislation  relating  to  bankruptcy  or
insolvency or was subject to or instituted any proceedings, arrangement or compromise with creditors or had a receiver, receiver manager or trustee appointed to hold its
assets;  or  (c)  became  bankrupt,  made  a  proposal  under  any  legislation  relating  to  bankruptcy  or  insolvency,  or  became  subject  to  or  instituted  any  proceedings,
arrangement or compromise with creditors, or had a receiver, receiver manager or trustee appointed to hold his or her assets.

On November 18, 2020, General Moly Inc. filed for voluntary protection under Chapter 11 of the U.S. Bankruptcy Code in the U.S. Bankruptcy Court for the District of
Colorado to pursue a financial and operational reorganization, in addition to other customary motions in conjunction therewith. At the time, Mr. Hansen was serving as
its Chief Executive Officer, Chief Financial Officer and as a director. In connection with the filing, General Moly Inc. executed a Restructuring Support Agreement with
its creditors representing more than two-thirds of its outstanding debt and other parties in interest, and additionally received commitments for $1.4 million in debtor-in-
possession financing to enable the continuation of operations during the reorganization process. General Moly Inc. received a letter from the TSX on November 17, 2020
indicating that the trading of its common stock had been suspended, pending review, and the company was delisted as of market close on December 29, 2020. Effective
upon the Chapter 11 filing, Mr. Hansen resigned as Chief Executive Officer, Chief Financial Officer and as a director of General Moly Inc.

No  Director  or  officer  of  the  Company  is  a  party  adverse  to  the  Company  or  any  of  its  subsidiaries  or  has  a  material  interest  adverse  to  the  Company  or  any  of  its
subsidiaries. Unless noted above, during the past ten years, no Director or executive officer of the Company has:

(a) filed or has had filed against such person, a petition under the U.S. federal bankruptcy laws or any state insolvency law, nor has a receiver, fiscal agent or similar
officer been appointed by a court for the business or property of such person, or any partnership in which such person was a general partner, at or within two years before
the time of filing, or any corporation or business association of which such person was an executive officer, at or within two years before such filings;

(b) been convicted or pleaded guilty or nolo contendere in a criminal proceeding or is a named subject of a pending criminal proceeding (excluding traffic violations and
other minor offenses);

(c)  been  the  subject  of  any  order,  judgment,  or  decree,  not  subsequently  reversed,  suspended  or  vacated,  of  any  court  of  competent  jurisdiction,  permanently  or
temporarily enjoining, barring, suspending or otherwise limiting such person’s activities in any type of business, securities, trading, commodity or banking activities;

(d) been the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any U.S. federal or state authority barring, suspending or
otherwise  limiting  for  more  than  60  days  the  right  of  such  person  to  engage  in  any  type  of  business,  securities,  trading,  commodity  or  banking  activities,  or  to  be
associated with persons engaged in any such activity;

(e) been found by a court of competent jurisdiction in a civil action or by the SEC, or by the U.S. Commodity Futures Trading Commission to have violated a U.S.
federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated;

(f) been the subject of, or a party to, any U.S. federal or state judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or
vacated, relating to an alleged violation of: (i) any U.S. federal or state securities or commodities law or regulation; or (ii) any law or regulation respecting financial
institutions  or  insurance  companies  including,  but  not  limited  to,  a  temporary  or  permanent  injunction,  order  of  disgorgement  or  restitution,  civil  money  penalty  or
temporary or permanent cease-and-desist order, or removal or prohibition order; or (iii) any law or regulation prohibiting mail or wire fraud or fraud in connection with
any business entity; or

(g) been the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section
3(a)(26) of the United States Securities Exchange Act of 1934, as amended (the “Exchange Act”) (15 U.S.C.78c(a)(26))), any registered entity (as defined in Section
1(a)(29) of the U.S. Commodity Exchange Act (7 U.S.C.1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its
members or persons associated with a member.

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Family and Certain Other Relationships

There are no family relationships among the members of the Board or the members of senior management of the Company. There are no arrangements or understandings
with major shareholders, customers, suppliers or others, pursuant to which any member of the Board or member of senior management was selected.

Executive Officers

As  of  March  18,  2021,  the  executive  officers  of  the  Company,  their  ages  and  their  business  experience  and  principal  occupation  during  the  past  five  years  were  as
follows:

Name and Municipality of Residence

Office Held

Officer Since

Age

Scott A. Bakken
Colorado, USA

Mark S. Chalmers
Colorado, USA

David C. Frydenlund
Colorado, USA

Curtis H. Moore
Colorado, USA

Dee Ann Nazarenus
Colorado, USA

Scott A. Bakken

Vice President, Regulatory Affairs

President and Chief Executive Officer

Chief Financial Officer, General Counsel and
Corporate Secretary

Vice President, Marketing and Corporate
Development

Vice President, Human Resources and
Administration

2020

2016

2012

2015

2020

50

63

63

51

63

Mr. Bakken is currently the Vice President, Regulatory Affairs of the Company. He has been with the Company since 2014, where he has held senior positions over
permitting and regulatory matters relating to both the Company’s conventional mine and mill operations and its ISR operations, serving most recently as Senior Director,
Regulatory Affairs. Prior to joining the Company, Mr. Bakken held several positions, starting in 1997, with Cameco Corporation’s U.S. subsidiaries, Power Resources,
Inc. and Cameco Resources, and with MDU Resources Group, Inc.’s mining and construction materials subsidiary, Knife River Corporation, through which he gained
extensive  experience  in  permitting  and  regulatory  activities  at  mining  and  ISR  uranium  recovery  facilities.  Mr.  Bakken  is  responsible  for  permitting  and  regulatory
matters  relating  to  all  of  the  Company’s  operations,  both  conventional  and  ISR,  and  has  the  overall  responsibility  for  worker  health  and  safety  policy  matters  at  the
Company.

Mark S. Chalmers

Mr. Chalmers is currently the President and Chief Executive Officer of the Company, a position he has held since February 1, 2018. From July 1, 2016 to January 31,
2018, Mr. Chalmers was President and Chief Operating Officer of the Company, and from July 1, 2016 to July 1, 2017 was Chief Operating Officer of the Company.
From 2011 to 2015, Mr. Chalmers served as Executive General Manager of Production for Paladin Energy Ltd., a uranium producer with assets in Australia and Africa,
including the Langer Heinrich and Kayelekera mines where, as head of operations, he oversaw sustained, significant increases in production while reducing operating
costs. He also possesses extensive experience in ISR uranium production, including management of the Beverley Uranium Mine owned by General Atomics (Australia),
and the Highland mine owned by Cameco Corporation (USA). Mr. Chalmers has also consulted to several of the largest players in the uranium supply sector, including
BHP Billiton, Rio Tinto, and Marubeni, and until recently served as the Chair of the Australian Uranium Council, a position he held for 10 years. Mr. Chalmers is a
registered professional engineer and holds a Bachelor of Science in Mining Engineering from the University of Arizona.

David C. Frydenlund

Mr. Frydenlund is the Company’s Chief Financial Officer, General Counsel and Corporate Secretary, a position he has held since March 2, 2018, and prior thereto was
Senior  Vice  President,  General  Counsel  and  Corporate  Secretary  of  the  Company  since  June  2012.  In  addition  to  his  responsibilities  as  Chief  Financial  Officer,  Mr.
Frydenlund’s  responsibilities  include  all  legal  matters  relating  to  the  Company’s  activities.  His  expertise  extends  to  United  States  Nuclear  Regulatory  Commission,
United States Environmental Protection Agency, State and Federal regulatory and environmental laws and regulations. From 1997 to July 2012, Mr. Frydenlund was
Vice President Regulatory Affairs, Counsel, General Counsel and Corporate Secretary of Denison Mines Corp., and its predecessor International Uranium Corporation
(IUC),  and  was  also  a  director  of  IUC  from  1997  to  2006  and  Chief  Financial  Officer  of  IUC  from  2000  to  2005.  From  1996  to  1997,  Mr.  Frydenlund  was  a  Vice
President of the Lundin Group of international public mining and oil and gas companies, and prior thereto was a partner with the Vancouver law firm of Ladner Downs
(now Borden Ladner Gervais LLP) where his practice focused on corporate, securities and international

189

mining transactions law. Mr. Frydenlund holds a bachelor’s degree in business and economics from Simon Fraser University, a master’s degree in economics and finance
from the University of Chicago and a law degree from the University of Toronto.

Curtis H. Moore

Mr. Moore is the Vice President of Marketing and Corporate Development for Energy Fuels Inc. He is in charge of product marketing for the Company, and is closely
involved in mergers & acquisitions, investor relations, public relations, and corporate legal. He has been with the Company for over seven years, holding various roles of
increasing responsibility. Prior to joining the Company, Mr. Moore worked in multi-family real estate development, government relations and public affairs, production
homebuilding, and private law practice. Mr. Moore is a licensed attorney in the State of Colorado. He holds Juris Doctor and Master of Business Administration degrees
from the University of Colorado at Boulder, and a Bachelor of Arts dual degree in Economics-Government from Claremont McKenna College in Claremont, California.

Dee Ann Nazarenus

Ms. Nazarenus is the Vice President, Human Resources and Administration of the Company. She has been with the Company for 14 years, having previously served as
its Director, Human Resources and Administration. Prior to joining the Company, Ms. Nazarenus held human resource and administration management positions with a
number  of  different  organizations,  starting  in  1995.  She  is  an  integral  part  of  the  Company  in  overseeing  all  aspects  of  human  resources  and  administration.  Ms.
Nazarenus  is  responsible  for  planning,  developing,  organizing,  implementing,  directing,  and  evaluating  all  human  resource  functions  of  the  Company,  in  addition  to
being responsible for directing and managing all administrative functions of the Company.

Delinquent Section 16(a) Reports

Section 16(a) of the Exchange Act requires the Company’s officers and directors and persons who own more than 10% of a registered class of the Company’s equity
securities to file reports of ownership and changes in ownership on Forms 3, 4 and 5 with the SEC. Officers, directors and such 10% shareholders are required to furnish
the Company with copies of all Forms 3, 4 and 5 they file, except to the extent the Company files any such Forms directly on their behalf.

To  the  Company’s  knowledge,  all  transactions  required  to  be  reported  pursuant  to  Section  16(a)  for  the  year  ended  December  31,  2020  were  timely  reported  by  the
Company’s directors, officers and persons who own more than 10% of a registered class of the Company's equity securities.

Ethical Business Conduct

The Board has adopted a written Code of Business Conduct and Ethics (the “Code”) for directors, officers, and employees of the Company which is contained in the
Company’s  Corporate  Governance  Manual.  The  Corporate  Governance  Manual  is  provided  to  each  new  director,  and  a  copy  of  the  Code  is  provided  to  each  new
employee. The Code is also published on the Company’s website at www.energyfuels.com. In addition, all the directors and officers of the Company are required to
affirm their compliance with the Code in writing annually.

The  Code  sets  out  in  detail  the  core  values  and  the  principles  by  which  the  Company  is  governed,  and  addresses  topics  such  as:  conflicts  of  interest,  including
transactions and agreements in respect of which a director or executive officer has a material interest; protection and proper use of corporate assets and opportunities;
confidentiality of corporate information; fair dealing with the Company’s security holders, customers, suppliers, competitors and employees; compliance with laws, rules
and regulations; and reporting of any illegal or unethical behavior. Under the Code and applicable law, any director or officer who has a material interest in a transaction
or agreement is required to disclose his or her interest and refrain from voting or participating in any decision relating to the transaction or agreement.

The Company’s management team is committed to fostering and maintaining a culture of high ethical standards and compliance that ensures a work environment that
encourages employees to raise concerns to the attention of management and that promptly addresses any employee compliance concerns. Under the Code, all directors,
officers,  and  employees  must  take  all  reasonable  steps  to  prevent  contraventions  of  the  Code,  to  identify  and  raise  issues  before  they  lead  to  problems,  and  to  seek
additional guidance when necessary. If breaches of the Code occur, they must be reported promptly. The Company maintains appropriate records evidencing compliance
with  the  Code.  It  is  ultimately  the  Board’s  responsibility  for  monitoring  compliance  with  the  Code.  The  Board  will  review  the  Code  periodically  and  review
management’s monitoring of compliance with the Code, and if necessary, consult with members of the Company’s senior management team and Audit Committee, as
appropriate, to resolve any reported violations of the Code. Any waivers from the Code that are granted for the benefit of the Company’s directors or executive officers
shall be granted by the Board. Violations of the Code by a director, officer or employee are grounds for disciplinary action, up to and including immediate termination
and possible legal prosecution.

190

Where a material departure from the Code by a director or executive officer constitutes a material change, the Company will file a material change report disclosing the
date of the departure, the parties involved in the departure, the reason why the Board has or has not sanctioned the departure, and any measures the Board has taken to
address  or  remedy  the  departure.  No  “material  change”  reports  have  been  filed  and  no  waivers  of  the  Code  have  been  made  since  the  beginning  of  the  year  ended
December 31, 2020 that pertain to any conduct of a director or executive officer that constitutes a departure from the Code.

The Company also expects all vendors, agents, consultants and contractors to comply with the Code and has adopted a Vendor Code of Conduct, with similar provisions,
applicable to all suppliers, merchants and vendors of the Company and their respective employees, agents, subcontractors and affiliates.

Registrant Disclosure

The Company is a listed issuer, as defined in section 240.10A-3 of the Exchange Act. In addition, the Company is neither i) a subsidiary of another listed issuer that is
relying on the exemption in section 240.10A-3(c)(4) through (c)(7) of CFR Title 17, Chapter II, nor ii) relying on any of the exemptions in section 240.10A-3(c)(4)
through (c)(7) of CFR Title 17, Chapter II.

Audit Committee Disclosure

The Company has a separately designated standing audit committee (the “Audit Committee”) that complies with Rule 10A-3 of the Exchange Act and the requirements
of the NYSE Guide. The Audit Committee was established in accordance with section 3(a)(58)(A) of the Exchange Act. The directors of the Company have determined
that  each  member  of  the  Audit  Committee  is  considered  to  be  “independent”  and  “financially  literate”  within  the  meaning  of  National  Instrument  52-110  –  Audit
Committees (“NI 52-110”). The Board has further determined that at least one member of the Audit Committee qualifies as a financial expert (as defined in Item 407(d)
(5) of Regulation S-K under the Exchange Act), and that each member of the Audit Committee is financially sophisticated, as determined in accordance with Section
803B(2)(iii) of the NYSE Guide, and is independent (as determined under Exchange Act Rule 10A-3 and section 803A and 803B of the NYSE Guide). The current
members of the Company’s Audit Committee are: J. Birks Bovaird, Bruce D. Hansen and Alexander G. Morrison, all of whom are independent. Bruce D. Hansen is the
Chair  of  the  Audit  Committee.  Mr.  Hansen  is  a  financial  expert,  having  served  as  CEO  and  a  Director  of  General  Moly  Inc.  from  2007  to  November  2020,  and
additionally as its CFO from May 2017 to November 2020. In addition, Mr. Hansen was CFO of Newmont Mining Corporation from 1999 to 2005. Furthermore, Mr.
Morrison’s qualifications as a Certified Public Accountant, together with his vast financial expertise attained through his years of work in public accounting and through
numerous management and executive positions, including Vice President and Chief Financial Officer of Franco-Nevada Corporation, Vice President and Chief Financial
Officer of Novagold Resources Inc., and Vice President and Controller of Homestake Mining Company, also qualifies him as a financial expert on the Company’s Audit
Committee.

The  Board  has  adopted  a  Charter  for  the  Audit  Committee  which  sets  out  the  Committee’s  mandate,  organization,  powers  and  responsibilities.  A  copy  of  the  Audit
Committee charter can be found on the Company's website at www.energyfuels.com. The Audit Committee Charter complies with Rule 10A-3 and the requirements of
the NYSE American, as well as applicable requirements of the Ontario Securities Commission (the “OSC”), the TSX, the SEC and the NYSE American. During the
fiscal year ended December 31, 2020, the Audit Committee met five times.

The Audit Committee is a committee established and appointed by and among the Board to assist the Board in fulfilling its oversight responsibilities with respect to the
Company. In so doing, the Audit Committee provides an avenue of communication among the external auditor, management, and the Board. The Committee’s purpose is
to  ensure  the  integrity  of  financial  reporting  and  the  audit  process,  and  that  sound  risk  management  and  internal  control  systems  are  developed  and  maintained.  In
pursuing these objectives, the Audit Committee oversees relations with the external auditor, reviews the effectiveness of the internal audit function, and oversees the
accounting and financial reporting processes of the Company and audits of financial statements of the Company.

No member of the Committee may earn fees from the Company or any of its subsidiaries, including any consulting, advisory or other compensatory fees, other than
Directors’ fees or committee member fees (which fees may include cash, options or other in-kind consideration ordinarily available to directors).

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Compensation Governance

ITEM 11. EXECUTIVE COMPENSATION

The Company’s Compensation Committee is made up of three directors, being Benjamin Eshleman III, Bruce D. Hansen, and Robert W. Kirkwood (Chair), each of
whom  is  independent  pursuant  to  Section  805(c)  of  the  NYSE  Guide  and  pursuant  to  applicable  Canadian  securities  laws.  Each  of  Messrs.  Eshleman,  Hansen,  and
Kirkwood  has  direct  educational  and  work  experience  that  is  relevant  to  his  responsibilities  in  executive  compensation.  The  Compensation  Committee  has  been
delegated the task of reviewing and recommending to the Board, the Company’s compensation policies, and reviewing such policies on a periodic basis to ensure they
remain current, competitive and consistent with the Company’s overall goals.
The Compensation Committee also has the authority and responsibility to review and approve corporate goals and objectives relevant to the compensation of the Chief
Executive Officer (“CEO”), evaluating the CEO’s performance in light of those corporate goals and objectives, and making recommendations to the Board with respect
to the CEO’s compensation level (including salary, incentive compensation plans and equity-based plans) based on this evaluation, as well as making recommendations
to the Board with respect to any employment, severance or change of control agreements for the CEO. The ultimate decision relating to the CEO’s compensation rests
with the Board, taking into consideration the Compensation Committee’s recommendations, corporate and individual performance, and industry standards.

The  Compensation  Committee  has  also  been  delegated  the  task  of  reviewing  and  approving  for  executive  officers,  other  than  the  CEO,  all  compensation  (including
salary, incentive compensation plans and equity-based plans) and any employment, severance or change of control agreements, although the ultimate decision relating to
any  stock  option  or  other  equity  grants  rests  with  the  Board.  The  experience  of  Board  and  committee  members  who  are  also  involved  as  management  of,  or  board
members or advisors to, other companies also factor into decisions concerning compensation.

Base salaries for a year are typically determined in January of that year. Cash bonuses and equity awards for a year are typically based on performance over the entire
year and are paid or awarded in January of the following year.

In January 2020, for purposes of determining base salaries for 2020, and cash bonus and equity awards for 2019, the Company continued its engagement of the Harlon
Group,  a  compensation  consulting  company  to  conduct  a  compensation  study  for  employees,  the  executive  officers,  and  the  Board,  and  to  provide  data  on  equity
incentive practices in the industry for the executive team and the Board. The compensation survey data utilized in the Harlon Group’s review was from a benchmark
analysis of the following public companies, collectively considered to be a peer group for the Company, utilizing 2018 data from their respective 2019 proxy statements
(the information below relating to each of the peer companies is taken from such proxy statements or other publicly available information regarding such companies):

•

Penn Virginia Corp. – (NASDAQ:PVAC) – an independent oil and gas company engaged in the exploration, development and production of oil, natural gas
liquids (NGLs) and natural gas in various domestic onshore regions of the United States;

• NexGen Energy Ltd. – (NYSE:NXE; TSX:NXE) – a uranium exploration and development company with a portfolio of projects across the Athabasca Basin

where it holds over 259,000 hectares of land;

•

Silvercorp  Metals  Inc.  –  (NYSE  American:  SVM;  TSX:SVM)  –  engaged  in  the  exploration,  development,  and  mining  of  silver  from  properties  in  China,
including four silver-lead-zinc mines in the Ying Mining District in Henan Province, China, the BYP gold-lead-zinc mine in Hunan Province, China, and the
GC silver-lead-zinc mine in Guangdong Province;

• Montage Resources Corp. – (NYSE:MR) – previously Eclipse Resources Corp., which merged with Blue Ridge Mountain Resources on February 28, 2019
(after the Corporation’s January 2019 compensation decisions were made) to form Montage Resources, an oil and gas production company with approximately
227,000 net effective undeveloped acres currently focused on the Utica and Marcellus Shales of southeast Ohio, West Virginia and North Central Pennsylvania;

• Denison Mines Corp. – (TSX:DML; NYSE American: DNN) – engaged in the exploration and development of uranium deposits, with interests focused in the

Athabasca Basin region of northern Saskatchewan, Canada;

•

Evolution Petroleum Corp. –  (NYSE:EPM)  –  engaged  in  the  development  and  production  of  oil  and  gas  reserves  within  known  oil  and  gas  resources  by
utilizing conventional technology onshore in the United States;

192

•

Silverbow  Resources,  Inc.  –  (NYSE:SBOW)  –  an  independent  oil  and  natural  gas  exploration  and  production  company  focused  on  sustainable,  efficient
growth in reserves and production while contributing to the country’s energy security;

• Abraxas Petroleum Corp. – (NASDAQ CM:AXAS) – an independent natural gas and crude oil exploitation and product company in San Antonio, Texas with

operations located in the Rocky Mountain, Mid-Continent, Permian Basin and Gulf Coast regions of the United States;

• NACCO Industries, Inc. – (NYSE:NC) – a public holding company for the North American Coal Corporation, which operates surface mines that supply coal

primarily to power generation companies under long-term contracts while providing other value-added services to natural resource companies;

• Gold  Resource  Corp.  –  (NYSE  American:  GORO)  –  engaged  in  the  exploration  and  production  of  gold  and  silver  in  Mexico  and  the  U.S.,  including  its

flagship El Aquila project in the State of Oaxaca and exploration projects in Nevada;

• Uranium Energy Corp. (NYSE:UEC) – engaged in the exploration, extraction, and processing of in-situ uranium projects and titanium projects in the U.S. and
Paraguay, including the Hobson processing plant and Palangana, Goliad, and Burke Hollow uranium projects in Texas, USA, the Reno Creek uranium project in
Wyoming, USA, the Oviedo and Yuty uranium projects in Paraguay, and the Alto Parana titanium project in Paraguay;

• Adams Resources & Energy, Inc. – (NYSE:AE) – engaged in the business of crude oil marketing, transportation and storage in various crude oil and natural

gas basins in the lower 48 states of the United States, with tank truck transportation of liquid chemicals and dry bulk into Canada and Mexico;

• Hallador Energy Co. – (NASDAQ:HNRG) – an exploration company in energy sourcing since 1951, it is now primarily engaged in coal development and
transportation delivery, having the capacity to produce 10 million tons of coal annually for its customers in the mid-west and southeastern United States; and

• UR-Energy Inc. – (NYSE American: URG; TSX:URE) – engaged in the acquisition, evaluation, exploration, development, and operation of in-situ uranium

projects, including the Lost Creek project and Shirley Basin property in Wyoming, USA.

This peer group (the “January 2020 Peer Group”) was chosen to be representative of the pool from which the Company could expect to draw its management talent at
the beginning of 2020, based on factors including industry representation, market capitalization, and similar levels of operational activity. Identifying peer companies
with similar levels of operational activity, even in commodities other than uranium, was considered to be especially important in light of the fact that the Company has
three production centers, including the only operating conventional uranium mill in the United States. Potential peer companies were additionally rated based on their
similarity to the Company in the category of primary exchange of public listing of securities (Canada, Australia, USA).

In choosing the January 2020 Peer Group, the Harlon Group presented the Compensation Committee with a comparison of the performance of a broad pool of potential
peers  in  relation  to  the  Company  over  the  past  five-year  period  according  to  revenue,  capital  expenditures,  net  income,  earnings  per  share,  and  cash  flow.  The
Compensation  Committee  members  additionally  reviewed  the  list  of  potential  peers  using  their  own  expertise  and  criteria  developed  through  their  experiences  in
tracking mining industry trends and companies in other metals and uranium mining. This resulted in the adoption of the above-listed January 2020 Peer Group. The
companies in the January 2020 Peer Group had market capitalizations of between 40% and 400% of the Company’s own market capitalization, with the Company’s
market  capitalization  ranking  near  the  middle  of  that  group  (eighth  out  of  fifteen  companies),  and  together  were  deemed  to  be  the  most  representative  group  of  the
Company’s  peers  in  the  mining  industry  for  use  by  the  Compensation  Committee  in  making  its  determinations  and  recommendations  to  the  Board  for  executive
compensation in January 2020.

The January 2020 Peer Group was used for compensation decisions made in January 2020, which included setting the base salaries for all NEOs for 2020.
Cash  bonuses  earned  in  2020  and  equity  awards  for  2020  were  determined  based  on  management’s  performance  over  2020,  as  determined  by  the  Compensation
Committee  in  January  2021.  The  Compensation  Committee  retained  the  Harlon  Group  to  help  it  reevaluate  the  Company’s  peer  group  to  be  used  in  making  the
Company’s January 2021 compensation decisions, taking into account any changes in the Company’s market capitalization and other factors since January 2020, using
the following primary criteria for selection:

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1. Peer companies will be chosen from the Company’s 8-digit Global Industrial Classification Standard (GICS): 10102050 Coal and Consumable Fuels or from
peer group companies with the following GICs: 10102020 Oil & Gas Exploration and Production; 15104020 Diversified Metals and Mining; 15104030 Gold,
Precious Metals; and 15104040 Silver Producers;

2. Market  capitalization  will  be  used  as  the  primary  classifier,  with  the  peer  group  having  a  median  market  capitalization  as  close  to  the  Company’s  market

capitalization as practical;

3. A preference will be given to U.S. domestic issuers, but foreign issuers may be included to the extent required to ensure an adequate mix of uranium companies

and producing companies; and

4. The number of companies included in the Peer Group should range from 14 to 24.

In addition to the foregoing primary selection criteria, the following additional screening criteria were applied:

•

•
•
•
•

Focus  on  maintaining  consistency  in  the  Company’s  peer  group  over  time,  to  the  extent  appropriate,  making  adjustments  only  when  necessary  to  maintain
balance in the other criteria or account for unusual circumstances or recent changes to the Company’s own market capitalization;
Eliminate or otherwise adjust for companies that have a disproportionately high enterprise value;
Eliminate companies that may be in unusual circumstances, such as filing for bankruptcy or privatizing;
Eliminate companies that have compensation awards based on extraordinary circumstances, such as a recent merger, etc.; and
Favor hard-rock mining companies over oil and gas and coal companies, to the extent possible.

The  Company’s  market  capitalization  increased  from  about  $200  million  in  January  2020  to  over  $500  million  in  January  2021.  For  purposes  of  compiling  an
appropriate peer group for 2021, consistent with ISS policy, the Company calculated its market capitalization by multiplying the current January 2021 number of shares
outstanding by the average trading price of the Company’s common shares over the 200-day period ending December 1, 2020, which resulted in a market capitalization
of $269 million for the Company.

Based on these primary and additional screening criteria, and taking into account the Company’s increased market capitalization, for purposes of making the January
2021  compensation  decisions,  the  January  2020  Peer  Group  was  partially  retained,  with  the  removal  of:  NexGen  Energy  Ltd.,  Silvercorp  Metals  Inc.,  Montage
Resources Corp., Silverbow Resources, Inc., Abraxas Petroleum Corp., and Hallador Energy Co.; and the addition of: Largo Resources Inc., Paladin Energy Ltd., Alexco
Resources Corp., Great Panther Mining Ltd., Centrus Energy Corp., Laredo Petroleum Inc., Fission Uranium Corp., and Vista Gold Corporation, thus resulting in the
following 16 companies (the “January 2021 Peer Group”):

•

•

Largo Resources Ltd. – (TSX:LGO; OTCQX:LGORF) – engaged in the production and supply of vanadium, sourced from one of the world’s highest-grade
vanadium deposits at the Maracás Menchen Mine in Brazil, with a focus on the advancement of renewable energy storage solutions and vanadium redox flow
battery systems;

Paladin  Energy  Ltd.  –  (ASX:PDN)  –  a  uranium  mining  and  exploration  company  with  a  75%  stake  in  the  globally  significant  Langer  Heinrich  mine  in
Namibia;

• Denison Mines Corp. – (TSX:DML; NYSE American: DNN) – engaged in the exploration and development of uranium deposits, with interests focused in the

Athabasca Basin region of northern Saskatchewan, Canada;

• Uranium Energy Corp. (NYSE:UEC) – engaged in the exploration, extraction, and processing of in-situ uranium projects and titanium projects in the U.S. and
Paraguay, including the Hobson processing plant and Palangana, Goliad, and Burke Hollow uranium projects in Texas, USA, the Reno Creek uranium project in
Wyoming, USA, the Oviedo and Yuty uranium projects in Paraguay, and the Alto Parana titanium project in Paraguay;

• Alexco Resources Corp. – (NYSE American: AXU) – a primary silver company and explorer, developer and mine operator, with a majority ownership in the

Keno Hill Silver District located in the Yukon Territory, Canada;

• Great Panther Mining Limited – (NYSE American: GPL; TSX:GPR) – a gold and silver producer with a focus in the Americas and a diversified portfolio of

assets in Brazil, Mexico, and Peru that includes three operating gold and silver mines, four exploration projects, and an advanced development project;

• Centrus  Energy  Corp.  –  (NYSE  American:  LEU)  –  a  supplier  of  nuclear  fuel  and  services  for  the  nuclear  power  industry  through  its  supply  sources  of

enriched uranium, with expertise in uranium handling, nuclear fuel design, and criticality;

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•

Laredo  Petroleum,  Inc.  –  (NYSE:LPI)  –  an  independent  energy  company  focused  on  the  acquisition,  exploration  and  development  of  oil  and  natural  gas
properties and the gathering of oil and liquids-rich natural gas from its properties, located primarily in the Permian Basin of West Texas;

• Gold  Resource  Corp.  –  (NYSE  American:  GORO)  –  engaged  in  the  exploration  and  production  of  gold  and  silver  in  Mexico  and  the  U.S.,  including  its

flagship El Aquila project in the State of Oaxaca and exploration projects in Nevada;

• NACCO Industries, Inc. – (NYSE:NC) – a public holding company for the North American Coal Corporation, which operates surface mines that supply coal

primarily to power generation companies under long-term contracts while providing other value-added services to natural resource companies;

•

Fission Uranium Corp. – (TSX:FCU; OTCQX:FCUUF) – engaged in the development of the high-grade, near-surface Triple R uranium deposit in the
Athabasca Basin uranium district of northern Saskatchewan, Canada;

• UR-Energy Inc. – (NYSE American: URG; TSX:URE) – engaged in the acquisition, evaluation, exploration, development, and operation of in-situ uranium

projects, including the Lost Creek project and Shirley Basin property in Wyoming, USA;

•

Penn Virginia Corp. – (NASDAQ:PVAC) – an independent oil and gas company engaged in the exploration, development and production of oil, natural gas
liquids (NGLs) and natural gas in various domestic onshore regions of the United States;

• Vista Gold Corp. – (NYSE American: VGZ; TSX:VGZ) – a gold project developer whose flagship asset is the Mt. Todd gold project located in the Northern

Territory, Australia;

• Adams Resources & Energy, Inc. – (NYSE:AE) – engaged in the business of crude oil marketing, transportation and storage in various crude oil and natural

gas basins in the lower 45 states of the United Sates, with tank truck transportation of liquid chemicals and dry bulk into Canada and Mexico; and

•

Evolution Petroleum Corp. –  (NYSE:EPM)  –  engaged  in  the  development  and  production  of  oil  and  gas  reserves  within  known  oil  and  gas  resources  by
utilizing conventional technology onshore in the United States.

The January 2021 Peer Group represents an average market capitalization of $272 million, with the companies therein having market capitalizations falling within a
range of 34% to 240% of the Company’s own market capitalization, with the Company’s market capitalization ranking 12  out of seventeen companies.

th

Compensation decisions in January 2021, based on the January 2021 Peer Group, included: the determination of cash bonus awards earned in 2020 under the Company’s
Short Term Incentive Plan (“STIP”) for performance in 2020; the determination of restricted stock unit (“RSU”) grants for 2020 under the Company’s Long Term
Incentive Plan (“LTIP”) for performance in 2020; as well as the determination of base salaries for 2021 (which will be reported in next year’s proxy circular).

The following table sets forth the fees paid to consultants and advisors related to determining compensation for executive officers and directors for each of the two most
recently  completed  fiscal  years  This  resulted  in  the  adoption  of  the  above-listed  January  2020  Peer  Group  and  January  2021  Peer  Group  for  use  in  the  Company’s
January 2020 and 2021 compensation decisions.

Year

Executive Compensation-Related Fees

(1)

All Other Fees

(2)

Fiscal Year Ended December 31, 2020

Fiscal Year Ended December 31, 2019

Notes:

US$9,973

US$12,225

Nil

Nil

(1) The aggregate fees billed by each consultant or advisor, or any of its affiliates, for services related to determining compensation for any of the Company’s directors or executive officers.
(2) The aggregate fees billed for all other services provided by each consultant or advisor, or any of its affiliates, that are not reported as “Executive Compensation Related Fees.”

The  Harlon  Group  was  engaged  on  behalf  of  and  took  instructions  from  the  Compensation  Committee,  not  management,  in  connection  with  the  foregoing  services.
There were no conflicts of interest between the Compensation Committee and the

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Harlon Group identified during the fiscal year ended December 31, 2020, nor during any time in 2019 or to date in 2021, where discussions related to compensation
decisions were held.

Compensation Committee Interlocks and Insider Participation

No person who served as a member of the Compensation Committee during the fiscal year ended December 31, 2020 was a current or former officer or employee of the
Company or engaged in certain transactions with the Company required to be disclosed by regulations of the SEC. Additionally, there were no Compensation Committee
“interlocks” during the fiscal year ended December 31, 2020, nor during any time in 2019 or to date in 2021, which generally means that no executive officer of the
Company  served  as  a  director  or  member  of  the  compensation  committee  of  another  entity,  which  had  an  executive  officer  serving  as  a  director  or  member  of  the
Company’s Compensation Committee.

Compensation Discussion and Analysis

Objectives of the Compensation Program

The  objectives  of  the  Company’s  compensation  programs  are  to  attract  and  retain  the  best  possible  executives  having  the  expertise  required  for  the  uranium  mining
industry, and to motivate the executives to achieve goals consistent with the Company’s business strategy, including with particularity the guiding principle of increasing
shareholder value. The compensation program is designed to reward executives for achieving these goals, while providing continued incentives to develop rigorous new
goals annually, to the extent market conditions allow in a volatile market driven primarily by commodity prices.

Elements of Compensation

The Company’s compensation practices are intended to be competitive with those of its peers, and thus are designed to account for individual successes and failures
within corporate management, so as to create accountability within the Company’s executive team and provide an external metric against which its senior executives can
gauge the quality and appropriateness of their decisions. During fiscal 2020, the three key elements used to compensate the executive officers of the Company were: (i)
base salary; (ii) cash bonuses; and (iii) long-term incentives in the form of equity awards.

The Company had seven NEOs over the course of the fiscal year ended December 31, 2020:

Name

Scott A. Bakken
(1)

(1)

Mark S. Chalmers

David C. Frydenlund
(2)

W. Paul Goranson
(1)

Curtis H. Moore

Dee Ann Nazarenus
(1)

(3)

Matthew J. Tarnowski
(1)

(4)

Vice President, Regulatory Affairs

Title (Current)

President and Chief Executive Officer (“CEO”)

Chief Financial Officer (“CFO”), General Counsel and Corporate Secretary

[Former] Chief Operating Officer (“COO”)

Vice President, Marketing and Corporate Development

Vice President, Human Resources and Administration

[Former] Chief Accounting Officer and Controller

Notes:

(1) Mr. Bakken was appointed Vice President, Regulatory Affairs effective September 1, 2020.
(2) Mr. Goranson ceased to be Chief Operating Officer effective August 31, 2020.
(3) Ms. Nazarenus was appointed Vice President, Human Resources and Administration effective September 1, 2020.
(4) Mr. Tarnowski ceased to be Chief Accounting Officer and Controller effective October 31, 2020.

Among  the  NEOs,  the  "Senior  Executive  Officers"  during  the  fiscal  year  ended  December  31,  2020  were  the  President  and  CEO;  the  CFO,  General  Counsel  and
Corporate Secretary; and the former COO.

Determination of Compensation

Base Salaries

Base salary is a fixed component of pay that compensates executives for fulfilling their roles and responsibilities and aids in attracting and retaining qualified executives.

Base compensation for the CEO is generally fixed by the Board on an annual basis at its regularly scheduled meeting in January for application in that year, based on
recommendations  from  the  Compensation  Committee.  In  making  its  recommendations  to  the  Board,  the  Compensation  Committee  evaluates  those  levels  of
compensation reported by the Company’s current peer group

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approved by the Compensation Committee. Generally, base salary for the CEO is set relative to the base salaries paid to other CEOs in the current peer group; however,
the Board, in its discretion, may also take into account any additional recommendations of the Compensation Committee, as well as the Board’s own assessment of the
performance of the Company overall, the Company’s specific projects and the CEO’s individual contribution to both in addition to any other factors or considerations
deemed relevant.

Base  compensation  for  the  NEOs,  other  than  the  CEO,  is  generally  fixed  by  the  Compensation  Committee  on  an  annual  basis  at  its  regularly  scheduled  meeting  in
January for application in that year. As with the base salary for the CEO, base salaries for the NEOs, other than the CEO, are set relative to the levels of compensation
reported by the Company’s current peer group approved by the Compensation Committee. The Compensation Committee may also take into account its assessment of
the performance of the Company overall, the Company’s specific projects and the particular individual’s contributions to that performance.

In January 2020, base salaries for 2020 were set by the Board, taking into account base salaries for comparable positions in the January 2020 Peer Group, and reflected a
0.00% increase for Mark S. Chalmers and a 0.00% increase for both Mr. David C. Frydenlund and Mr. W. Paul Goranson, which was deemed appropriate in light of the
Company’s share price performance during 2019. The following table shows the base salaries of the Senior Executive Officers as of December 31, 2019 and December
31, 2020:

Senior Executive Officer

2020 Salary as of December 31, 2020 (US$) 2019 Salary as of December 31, 2019 (US$)

Mark S. Chalmers
President and CEO

David C. Frydenlund
CFO, General Counsel and Corporate Secretary

W. Paul Goranson
COO

Notes:

(1) Mr. Goranson ceased to be Chief Operating Officer effective August 31, 2020.

Cash Bonuses

$400,000

$287,116

(1)

Nil

$400,000

$287,116

$287,116

Percentage
Change

0.00%

0.00%

0.00%

Along with the establishment of competitive base salaries and long-term incentives, one of the objectives of the executive compensation strategy is to encourage and
recognize  strong  levels  of  performance  by  linking  the  overall  performance  and  contributions  of  each  NEO  to  the  corporate  objective  of  maximizing  value  for  the
Company’s shareholders.
The cash bonus for the CEO for each fiscal year is approved by the Board, based on the overall financial performance of the Company, levels of bonuses provided by
benchmark companies, any target bonus percentages of base salary set out in the CEO’s employment agreement, and particularly the achievement of objective measures
and  individual  performance  of  the  CEO  relative  to  pre-established  performance  goals  for  the  year  in  question.  Generally,  the  target  cash  bonus  level  is  set  at  a
competitive level relative to the cash bonuses paid within the current peer group as a percent of base salary, and the CEO’s actual bonus is based on how well the CEO
and  the  Company  met  the  annual  performance  goals  set  by  the  Board  in  the  Company’s  STIP  as  described  under  “Performance Goals,”  below.  Ultimately,  the  cash
bonus for the CEO is determined in the sole discretion of the Board, based on recommendations from the Compensation Committee.

The cash bonuses for the NEOs, other than the CEO, for each fiscal year are approved by the Compensation Committee, based on the overall financial performance of
the Company, levels of bonuses provided by benchmark companies, any target bonus percentages of base salary set out in the individual NEO employment agreements,
and  particularly  the  achievement  of  objective  measures  and  individual  performance  of  the  NEO,  and  based  on  recommendations  and  general  input  from  the  CEO.
Generally, the target cash bonus levels for the NEOs, other than the CEO, are set at competitive levels relative to cash bonuses paid within the current peer group as a
percent  of  base  salary,  and  each  Senior  Executive  Officer’s  actual  bonus  is  based  on  how  well  the  Senior  Executive  Officer  and  the  Company  met  the  annual
performance goals set by the Board in the Company’s STIP as described under “Performance Goals,” below.

Generally, the cash bonuses earned in a fiscal year are determined by the Board at its first meeting in January of the following year. The cash bonuses in respect of each
fiscal year of the Company may be paid in one or more installments, as determined by the Board, or the Compensation Committee, as the case may be.

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In addition, the Board may, from time to time, grant additional cash bonuses to one or more of the NEOs, in special circumstances, such as the successful completion of
a major transaction.

Long-Term Incentives – Equity Compensation

Under the 2018 Amended and Restated Omnibus Equity Incentive Compensation Plan (the “Equity Incentive Plan”), which was originally approved by the Board on
January 28, 2015 and ratified by the shareholders of the Company at the June 2015 Annual General and Special Meeting of shareholders, then amended and restated on
March  29,  2018  and  ratified  by  the  shareholders  of  the  Company  at  the  May  30,  2018  Annual  and  General  Special  Meeting  of  shareholders,  the  Board  may,  in  its
discretion, grant from time to time Options, Stock Appreciation Rights (“SARs”), Restricted Stock and RSUs, Deferred Share Units, Performance Shares, Performance
Units, and Full-Value Stock-Based Awards to employees, directors, officers and consultants of the Company and its affiliates.

The  equity  award  for  the  CEO  for  each  fiscal  year  is  approved  by  the  Board,  based  on  the  overall  financial  performance  of  the  Company,  levels  of  equity  awards
provided by benchmark companies, any target equity award percentages of base salary set out in the CEO’s employment agreement, and particularly the achievement of
objective measures and individual performance of the CEO relative to pre-established long-term performance goals for the year in question. Generally, the target equity
award amount is set at a competitive level relative to the equity awards granted within the current peer group as a percent of base salary, and the CEO’s actual equity
award  is  based  on  how  well  the  CEO  and  the  Company  met  the  annual  long-term  performance  goals  set  by  the  Board  in  the  Company’s  LTIP  as  described  under
“Performance  Goals,”  below.  Ultimately,  the  equity  award  for  the  CEO  is  determined  in  the  sole  discretion  of  the  Board,  based  on  recommendations  from  the
Compensation Committee.

The equity awards for the NEOs, other than the CEO, for each fiscal year are approved by the Compensation Committee, based on the overall financial performance of
the Company, levels of equity awards provided by benchmark companies, any target equity award percentages of base salary set out in the individual NEO employment
agreements, and particularly the achievement of objective measures and individual performance of the NEO, and based on recommendations and general input from the
CEO. Generally, the target equity award amounts for the NEOs, other than the CEO, are set at competitive levels relative to equity awards granted within the current peer
group as a percent of base salary, and each Senior Executive Officer’s actual equity award is based on how well the Senior Executive Officer and the Company met the
annual long-term performance goals set by the Board in the Company’s LTIP as described under “Performance Goals,” below.

Equity incentives granted to NEOs may be made subject to specific vesting requirements, which may include vesting over a particular period of time or in response to
the achievement of other performance-based metrics. Generally, equity awards for a fiscal year are determined by the Board at its first meeting in January the following
year.  In  addition,  the  Board  may,  from  time  to  time,  grant  additional  equity  awards  to  one  or  more  of  the  NEOs,  in  special  circumstances,  such  as  the  successful
completion of a major transaction.

In 2020, under the LTIP, the Company relied on the grant of RSUs to align the NEOs’ interests with shareholder value. Generally, the RSUs granted in January 2021 for
performance in 2020 will vest as to 50% on January 27, 2022, will vest as to an additional 25% on January 27, 2023 and as to the remaining 25% on January 27, 2024.
Upon  vesting,  each  RSU  entitles  the  holder  to  receive  one  Common  Share  for  the  payment  of  no  additional  consideration.  The  Company  considers  RSUs  to  be  an
excellent form of equity incentive, which allows the Company to achieve its performance-based incentive and retention goals. First, because the Company’s performance
is  heavily  dependent  on  commodity  prices,  and  traditional  performance  measures  such  as  earnings  per  share,  revenue  growth,  and  earnings  before  interest,  taxes,
depreciation  and  amortization,  etc.  have  not  been  meaningful  in  the  past,  share  price  performance  is  one  of  the  main  measures  of  long-term  performance  for  the
Company. Because the RSUs vest over a three-year period, with the number of shares vesting each year set at the time of grant, the value of the shares at the time of
vesting will be directly dependent on the Company’s share price at the time of vesting. If management is successful in increasing the Company’s share price over the
three-year period, the value of the shares at each vesting date will have increased; however, if management is not successful in increasing share prices over that time
period, the value of management’s vested shares may decrease. The Company therefore considers RSUs to provide a very effective long-term share-performance-based
form of equity incentive. In addition, because an executive will forfeit all unvested RSUs if he or she leaves the Company to take employment elsewhere, the unvested
RSUs also help the Company satisfy its retention objectives.

In 2019, the Company made a special grant of SARs to its Senior Executive Officers and certain management personnel for performance in 2018, in recognition of the
Company’s outstanding share price performance in 2018 and in order to provide additional long-term performance-based equity incentives for its senior management.
The SARs are purely performance based because they vest only upon the achievement of aggressive performance goals designed to significantly increase shareholder
value. If those goals are not met, the SARs do not vest. These SARs were included in NEO compensation for 2018. For details,

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see “Additional Special SAR Grant for 2018” in the circular released in advance of the Company’s May 29, 2019 meeting of shareholders.

No SARs were granted by the Board in January 2021 for performance in 2020. As of market close on March 17, 2021, the first performance criterion to the January 2019
SAR grant was met – the 90-calendar-day period VWAP of the Common Shares on the NYSE American having equaled or exceeded US$5.00. As a result, one-third
(1/3) of each grantee's total number of SARs have vested as of March 17, 2021, and are now exercisable, subject to any blackout periods imposed by the Company.

Performance Goals

The  Company  is  in  an  industry  that  is  heavily  dependent  on  the  price  of  uranium.  When  uranium  prices  are  high,  uranium  operations  can  be  in  full  swing  and
development activities can be booming. However, when uranium prices are low, operations are generally curtailed, and properties and facilities are placed on standby or
shut down. During those periods of low commodity prices, which the Company has experienced for the last several years, industry participants can face negative cash
flows  and  losses,  and  are  often  tasked  with  minimizing  those  negative  cash  flows  and  losses,  while  at  the  same  time  maintaining  their  valuable  assets  in  a  state  of
readiness for a ramp-up when uranium prices recover. As a result of this heavy reliance on commodity prices and large fluctuations in cash flows and income and losses,
typical performance metrics, such as earnings per share, revenue growth, and earnings before interest, taxes, depreciation and amortization, etc., are not meaningful to
the Company at this time.
To address this issue, the Company implemented the STIP in January 2016 and the LTIP in January 2018, which are intended to set out meaningful performance criteria
tailored specifically to the Company, in light of the general inability to rely on more standard performance indicators. The STIP sets short-term performance goals that
are  tied  primarily  to  the  Company  meeting  its  annual  budget,  as  set  by  the  Board.  Cash  bonuses  for  Senior  Executive  Officers  are  awarded  each  year  based  on
performance relative to the STIP performance goals for the year, as determined by the Board in January of the following year.

The LTIP sets long-term performance goals tailored specifically to the Company that have implications beyond the current year. Equity awards for Senior Executive
Officers are awarded for each year based on performance relative to the LTIP performance goals for the year, as determined by the Board in January of the following
year. The equity awards are typically in the form of RSUs that vest over a three-year period. Although performance goals are not contained in the RSUs themselves, the
number of RSUs awarded for any year is based on the success of management in meeting the year’s long-term performance goals. Further, because the RSUs vest over a
three-year period, the RSUs provide an additional performance incentive for management, because the better the Company performs over the long term, the better the
Company’s share performance will be, and the higher the value of the RSUs will be when they vest in the future.

The Company has found that the STIP has been very effective in setting meaningful goals specific to the Company that can be managed by the Senior Executive Officers
and objectively evaluated by the Board. The LTIP, although more recently implemented, is also proving to be very effective at setting meaningful long-term performance
goals  that  can  be  objectively  evaluated  by  the  Board.  The  Company  is  very  pleased  with  its  executive  incentive  program  and  believes  it  encourages  and  recognizes
strong levels of performance by linking the overall performance and contributions of each Senior Executive Officer to the corporate objective of maximizing value for
the Company’s shareholders.

STIP Goals and Performance

The purpose of the STIP is to align short-term (generally one year or less) performance of Senior Executive Officers with the Company’s annual business plan and other
specified criteria through awarding participants with cash bonuses that are a function of performance against STIP goals. How well Senior Executive Officers perform at
achieving STIP goals determines whether the Senior Executive Officers’ cash bonuses are at, above or below their target levels.

In January of each year, the Compensation Committee completes a STIP matrix including goals, metrics and weightings to serve as the basis for measuring short-term
performance of the Company and the participants during and at the end of the year. The STIP matrix generally contains several objective criteria (such as criteria tied to
successful implementation of the annual business plan for the year), as well as a subjective category. The objective performance goals generally apply equally to all
Senior  Executive  Officers,  recognizing  the  need  for  all  top  executives  to  work  as  a  team  to  achieve  corporate  goals.  The  objective  criteria  serve  as  the  short-term
performance goals for the CEO and the top management group.

The performance metrics for the STIP objective performance goals are generally structured so that, if the senior management team performs as expected, the mid-level
(100% of target) will be achieved for each of the objective performance goals and the target cash bonus level will be achieved. If performance is lower than expected for
an objective performance goal, then the lower level (generally expected to be set at approximately 0-50% of target) will apply, and likewise if performance is greater
than expected for the criteria, the higher level (generally expected to be set at approximately 150% of target) will apply.

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The  subjective  evaluation  for  each  participant  is  performed  by  the  Compensation  Committee,  upon  the  recommendations  and  input  of  the  CEO,  and  may  take  into
consideration individual contributions and achievements of participants, workloads, reaction to market conditions over which the participant has no control, leadership,
relationship with the Board, and other elements specific to the participant that warrant attention during the year. The target weighting of the subjective category generally
does not exceed 20% of the total bonus amount for each participant, recognizing the need for all top executives to focus primarily on working as a team to achieve the
objective  corporate  goals  set  for  the  CEO  and  the  senior  management  team;  however,  the  Compensation  Committee  may  take  a  higher  target  weighting  into
consideration  in  unique  circumstances  where  the  Company’s  performance  has  been  especially  noteworthy  or  important  in  that  year,  or  if  otherwise  considered
appropriate.

The  Compensation  Committee  determines  the  target  cash  bonus  level  for  each  participant,  generally  to  be  set  as  a  percentage  of  base  salary  at  the  same  time  it
determines the STIP matrix, by referencing the cash bonuses awarded to those in comparable positions within the current peer group established by the Compensation
Committee, which necessarily reflects the most recent year for which such data is publicly available. Those considerations must be considered in light of the target bonus
percentages of base salary set out in the individual Senior Executive Officers’ employment agreements. The actual cash bonus award could be lower or higher than the
target bonus level depending on the Compensation Committee’s actual evaluation of the performance metrics for the year, as well as any information for industry trends,
price  level  adjustments  or  other  factors  that  indicate  the  data  for  the  year  in  comparison  would  understate  or  overstate  the  expected  cash  bonuses  for  those  with
comparable positions in the peer group during the performance year.

The  STIP  also  applies  an  overriding  health  and  safety  factor,  which  serves  to  reduce  or  eliminate  any  cash  bonuses  otherwise  payable  if  the  Company  fails  to  meet
stipulated health and safety performance criteria. The Board also has the authority to vary from the STIP as it sees fit.

2020 STIP Goals and Performance

In situations such as the present, where the Company is not generating sufficient revenues to result in earnings, factors such as managing production, cash expenditures,
overheads and working capital balances, maintaining valuable assets on standby and advancing other assets, all as set out in the Company’s annual budget, are more
important for guiding management and judging management’s performance than broad corporate-level financial performance metrics. Cash bonuses earned in 2020 were
based on management’s performance in 2020 relative to the 2020 STIP performance goals.

For 2020, the STIP performance goals, which together comprise the 2020 total STIP weighting are summarized below:

A. Production and Revenue

Under this performance goal, management was required to manage its production and revenue activities in 2020 to meet or exceed specified production requirements
(15%  of  the  total  STIP  weighting  at  100%  of  target).  Specifically,  100%  of  target  required  the  total  value  of  uranium  and  vanadium  production  and  alternate  feed
material and abandoned uranium mine (“AUM”) revenues for 2020, valued at the annual budgeted prices of $25.00 per pound U O  and $5.40 per pound V O (the
prevailing  price  of  vanadium  at  December  31,  2020),  plus  any  other  gross  revenues  received  for  the  account  of  the  Company  in  2020  from  alternate  feed  material
processing, source material concentration and purification or AUM received, without any allowance for the cost of production to be between $3 million and $6 million;
150% of target required such value to exceed $6 million; 50% of target required such value to be less than $3 million but equal to or greater than $2.3 million; and 0% of
target resulted if such value was less than $2.3 million.

2 5 

3 8

, 

Based on this manner of valuation of production as of December 31, 2020, the value of uranium produced was estimated to be $4,286,250, the total value of vanadium
produced  was  $333,650,  and  the  gross  revenues  from  receipt  of  AUM  materials  was  estimated  to  be  $1,549,577  for  a  total  value  of  production  of  $6,169,477,  not
counting miscellaneous revenues from the receipt of alternate feed materials in 2020. As the total value of uranium and vanadium production and alternate feed material
and AUM revenues for the 2020 year was greater than $6 million, 150% of target was achieved. As a result, a weighting of 22.5% was achieved for this performance
goal, which exceeded the 15% target weighting.

B. Net Recurring Cash Flow

Under this performance goal, management was required to manage its operating costs in 2020 to meet or exceed specified net recurring cash flow requirements while
maintaining properties on standby for a potential future ramp-up in production (25% of the total STIP weighting at 100% of target). Specifically, 100% of target required
net recurring cash flow for 2020 to be between negative cash flows of ($23.4) million and ($17.4) million; 150% of target required such value to exceed ($17.4) million;
50% of target required such value to be less than ($23.4) million but equal to or greater than ($26.4) million; and 0% of

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target resulted if such value was less than ($26.4) million. It should be noted that production values included in these calculations were set at the budgeted value of
$25.00 per pound U O , regardless of the actual price at year-end or at the time of the evaluation. These numbers also assume total production of 105,087 pounds U O
8
for  the  Company’s  account  and  no  new  vanadium  production  as  per  the  Company’s  budget  for  2020.  Appropriate  adjustments  were  made  to  the  numbers  to  reflect
changes in production levels and as otherwise required to appropriately reflect changes in underlying assumptions.

3

8

3

Based on the Company’s evaluations the adjusted net recurring cash flow for 2020 was determined to be ($22.5) million. This resulted in 100% of target being achieved.
As a result, a full weighting of 25% was achieved for this performance goal.

C. Working Capital

Under this performance goal, management was required to maintain its liquid working capital balance at the end of 2020, taking into account any financings completed
in 2020, within a specified range (20% of the total STIP weighting at 100% of target). Specifically, 100% of target required liquid working capital (defined as cash plus
marketable securities plus accounts receivable plus the value to the Company of uranium and vanadium product inventory in salable form less accounts payable and
accrued liabilities) to be between $40.0 million and $60.0 million; 150% of target required such value to exceed $60.0 million; 50% of target required such value to be
less than $40.0 million but equal to or greater than $20.0 million; and 0% of target resulted if such value was less than $20.0 million.

Based on information available as of the date reviewed by the Board in January 2021, the estimated liquid working capital balance, comprised of cash and qualifying
marketable  securities,  less  an  estimated  amount  to  cover  the  net  difference  between  potentially  unknown  or  unrecorded  accounts  receivable,  accounts  payable  and
accrued liabilities, plus the value to the Company of uranium and vanadium product inventory in salable form as of December 31, 2020, was $46.4 million. As this
amount was between $40 and $60 million, 100% of target was achieved. As a result, a full weighting of 20% was achieved for this performance goal.

D. Scalability of Production

Under this performance goal, management was required to advance the Company’s scalability of production, with metrics tied to achieving certain specified permitting
and  licensing  benchmarks  or  milestones  during  the  year  (5%  of  the  total  STIP  weighting  at  100%  of  target).  Specifically,  the  STIP  specified  11  target  permits  and
permitting milestones for 2020. 100% of target required that any three of the 11 permits or milestones be obtained during the year; 150% of target required that any four
or more of such permits and milestones be obtained during the year; 50% of target required that any two of such permits and milestones be obtained; and 0% of target
resulted if fewer than two such permits and milestones were obtained during the year.

While the Company noted some very significant permitting achievements during the 2020 year, none of the 11 specified target permits or milestones were obtained. As
fewer than two of the specified target permits or milestones were obtained, 0% of target was achieved. As a result, a weighting of 0% was achieved for this performance
goal, which fell short of the 5% target weighting.

E. Section 232 Petition/Working Group Recommendations

Under  this  performance  goal,  management  was  required  to  continue  pursuing  relief  under  the  Company’s  joint  Petition  for  Relief  under  Section  232  of  the  Trade
Expansion  Act  of  1962  from  imports  of  uranium  products  that  threaten  national  security  (the  “Section  232  Petition”)  which  it  filed  with  the  U.S.  Department  of
Commerce (“DOC”) in January 2018, and to meet specified benchmarks (15% of the total STIP weighting at 100% of target). Specifically, 100% of target required that
the  Company  continue  to  pursue  relief  under  the  Section  232  Petition/Working  Group  or  other  trade  remedy;  150%  of  target  required  the  Working  Group  to  have
recommended a trade remedy or other uranium-mining relief to the President of the United States; and 0% of target resulted if the Company did not continue pursuing
relief under the Section 232 Petition/Working Group or other trade remedy.

On April 23, 2020, the Working Group issued its report entitled a “Strategy to Restore American Nuclear Energy Leadership.” Stating that “the U.S. Government will
take bold action to revive and strengthen the uranium mining industry” and “de-risk the fuel cycle” to counter the deliberate actions of state-owned enterprises in Russia,
China and elsewhere to degrade U.S. nuclear capabilities, the Strategy to Restore American Nuclear Energy Leadership recommended:

• making direct U.S. government purchases of 17 – 19 million pounds of uranium beginning in 2020 for a strategic uranium reserve (which had already been
reflected in the President's fiscal 2021 budget, which contemplated expenditures of $150 million per year over a 10-year period, totaling $1.5 billion, to create
this strategic uranium reserve);

201

•
•

•
•

ending the Department of Energy uranium bartering program that has directly competed against domestic uranium miners in the past;
supporting the DOC’s efforts to extend the Russian Suspension Agreement (“RSA”) to prevent dumping of Russian uranium in the U.S., and “the consideration
of further lowering the cap on Russian imports under future RSA terms”;
enabling the Nuclear Regulatory Commission to deny imports of fabricated nuclear fuel from Russia; and
streamlining regulatory reform and land access for uranium.

Further, on December 21, 2020, $75 million of funding for the Uranium Reserve was included in the omnibus appropriation bill passed by both houses of Congress. This
key  funding  opens  the  door  for  the  U.S.  government  to  purchase  domestically-produced  uranium  to  guard  against  potential  commercial  and  national  security  risks
presented by the country’s near-total reliance on foreign imports of uranium. The bill was signed by the President on December 27, 2020.

The Working Group’s recommendation, as reflected in the federal executive fiscal 2021 budget and the $75 million appropriation for 2021, is intended to support the
U.S. domestic uranium mining industry, including the Company, through purchases of uranium. The Company stands ready to benefit from this program through future
production from its mines and facilities. As a result, the Working Group’s recommendation is expected by the Company to have a significant positive impact on prices or
revenues payable to U.S. producers, if adopted by the President.

As the Working Group recommended a trade remedy or other uranium-mining relief to the President of the United States in 2020, which is likely to have a significant
positive impact on prices or revenues payable to U.S. producers if adopted by the President, 150% of target was achieved in 2020. As a result, a weighting of 22.5% was
achieved for this performance goal, which exceeded the 15% target weighting.

F. Subjective Component

Under  this  performance  goal,  each  Senior  Executive  Officer  is  given  a  subjective  evaluation  specific  to  the  Senior  Executive  Officer’s  particularized  roles  and
responsibilities within the Company (20% of the total STIP weighting at 100% of target).

With respect to the Subjective Component, 150% of target was achieved by all Senior Executive Officers, which resulted in a weighting of 30% (exceeding the target of
20%) for this performance goal for all Senior Executive Officers. In making this conclusion, the Compensation Committee considered the following factors (the “2020
Subjective Factors”):

•

•

•

•

•

The inclusion in the former President’s 2021 budget of $150 million per year over a period of 10 years to establish a strategic uranium reserve in the 2021
federal executive fiscal budget; the Working Group’s report and recommendations for the proposed establishment of a national Uranium Reserve; and the $75
million appropriation by Congress, each as detailed above. Through its efforts in Washington D.C., the Company was instrumental in the establishment of the
Working Group and the recommendations in its report;
The Company’s continued support for the U.S. domestic uranium industry, especially through its contributions to the renewal of the RSA. On September 14,
2020, the DOC obtained Russia’s agreement to extend limits on uranium imports into the U.S. from Russia through 2040 under an extended RSA, which was an
important step toward maintaining the long-term health of the U.S. uranium mining industry, especially since the expiration of the RSA at the end of 2020 could
have resulted in unlimited Russian uranium imports into the U.S. The DOC won important concessions from Russia, including lower quotas starting in the mid-
2020s, allowing only a portion of the quotas to be used for the sale of U O  and conversion into the U.S., and strict controls on Russian enrichment service
contracts;
The Company’s initiation of its REE program, with the retention of expert consultants; the production of its first REE carbonate at the White Mesa Mill; receipt
of a contract from the DOE Office of Fossil Energy and the National Energy Technology Laboratory to evaluate and develop a conceptual design to allow for
the  commercial  production  of  mixed  rare  earth  oxides  from  coal-based  resources  in  an  environmentally  benign  fashion;  execution  of  a  three-year  Supply
Agreement with Chemours to acquire a minimum of 2,500 tons per year of natural monazite sands; and other key negotiations and prospects;
The acquisition from GeoInstruments Logging of all of its Prompt Fission Neutron (“PFN”) technology and equipment, including all of its related intellectual
property,  giving  the  Company  the  exclusive  right  to  use,  license,  and  service  this  particular  PFN  technology  globally.  PFN  is  critical  to  successful  uranium
production particularly from many ISR deposits, as it more accurately measures downhole in-situ U O  ore grade versus traditional Total Gamma and Spectral
Gamma methods;
The May 2020 final order from the U.S. District Court for the District of Arizona in favor of the Company and the U.S. Forest Service on the one outstanding
matter in the Pinyon Plain Mine litigation. While an appeal is now pending before the Ninth Circuit Court of Appeals, the District Court’s ruling in favor of the
U.S. Forest Service and the Company was a major achievement;

3 8

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• Numerous cost-cutting measures, including placing Nichols Ranch on standby with a reduction in mandatory staffing requirements; significant  reductions  in
personnel  at  the  Nichols  Ranch  site  and  at  the  Company’s  Casper  Wyoming  office;  moving  the  Casper  office  to  a  shared  office  location;  closing  down  the
Company’s  Egnar  Office;  reducing  amounts  payable  to  consultants;  reducing  the  workforce  at  the  White  Mesa  Mill;  and  reducing  the  number  of  senior
executive officers from three to two;

• Management streamlining efforts in order to reduce costs, flatten the organizational structure, and focus on the ongoing growth of a new generation of U.S.

•

uranium and REE professionals;
Completion  of  a  bought-deal  financing  in  February  2020,  pursuant  to  which  the  Company  issued  an  aggregate  of  11,300,000  common  shares  at  a  price  of
US$1.47 per share for gross proceeds of US$16,611,000;
Becoming debt-free as of October 6, 2020 following the final redemption of all outstanding Cdn$20,860,000 convertible debentures; and

•
• A number of other notable achievements, including: falling within its 2020 production guidance, ranking the Company as the as the largest uranium producer in
the U.S. and the largest primary vanadium producer in the U.S. during 2020, for the fourth consecutive year; minimizing impacts from COVID-19; publishing a
Sustainability Report, along with Climate Change and Human Rights Policies and a Vendor Code of Conduct, which together describe the Company’s ongoing
commitment to the environment, worker health, public safety and social responsibility, including its important role in combating global climate change through
producing  and  recycling  carbon-free  energy  resources;  a  share-price  gain  during  the  year  of  121.88%  and  a  share-price  gain  over  the  last  three  years  of
119.59%; and a number of significant administrative changes.

There were also no health or safety factors to apply to reduce the foregoing results in the 2020 year. The Company had a good safety record for 2020, with no lost-time
accidents and only two reportable medical aids at its facilities.

Based on this analysis, the combined STIP performance weighting for 2020 was 120%. Accordingly, the cash bonuses awarded to Senior Executive Officers for their
performance in 2020 were determined by the Compensation Committee at its January 2021 meeting to be 120% of each Senior Executive Officer’s target cash bonus
amount. The following table shows the resulting cash bonuses earned by the current Senior Executive Officers in 2020:

Senior Executive Officer

Mark S. Chalmers
President and CEO

David C. Frydenlund
CFO, General Counsel and Corporate Secretary

W. Paul Goranson
COO

(1)

2020 Salary as of
December 31, 2020
(US$)

$400,000

$287,116

Nil

Target Cash Bonus
Percentage

Target Cash
Bonus (US$)

STIP Performance
Weighting

Actual Cash Bonus
earned in 2020 (US$)

50%

40%

Nil

$200,000

$114,846

Nil

120%

120%

Nil

$240,000

$137,815

Nil

Notes:
(1) Mr. Goranson ceased to be Chief Operating Officer effective August 31, 2020. His severance amount of $803,925 was paid in full satisfaction of all obligations owed

to Mr. Goranson by the Company pursuant to his Employment Agreement with the Company.

The STIP applies only to the Senior Executive Officers. Cash bonuses to the other NEOs are determined at the discretion of the Compensation Committee based on the
overall financial performance of the Company, levels of bonuses provided by benchmark companies, and individual performance of the NEO based on recommendations
and general input from the CEO. Applying these criteria, the cash bonuses for the other NEOs for 2020, as determined in January 2021, were set at 20% of base salary
for Mr. Moore, 20% of base salary for Ms. Nazarenus, and 20% of base salary for Mr. Bakken. Mr. Tarnowski, former Chief Accounting Officer and Controller of the
Company, left the Company effective October 31, 2020, and was thus not awarded any cash bonus for the year ended December 31, 2020. His severance amount of
$184,000 was paid in full satisfaction of all obligations owned to Mr. Tarnowski by the Company pursuant to his Employment Agreement with the Company.

LTIP Goals and Performance

The purpose of the LTIP, which was first adopted in January 2018, is to align performance of Senior Executive Officers with the Company’s long-term (generally in
excess of one year) goals and other specified criteria through awarding participants with equity awards in the form of RSUs that are a function of performance against
LTIP  goals.  How  well  Senior  Executive  Officers  perform  at  achieving  LTIP  goals  determines  whether  the  Senior  Executive  Officers’  equity  awards  are  at,  above  or
below their target levels.

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In January of each year, the Compensation Committee completes an LTIP matrix including goals, metrics and weightings to serve as the basis for measuring long-term
performance of the Company and the participants during and at the end of the year. As with the STIP, the LTIP matrix generally contains several objective criteria as
well as a subjective category. The objective performance goals generally apply equally to all Senior Executive Officers, recognizing the need for all top executives to
work as a team to achieve corporate goals. The objective criteria serve as the long-term performance goals for the CEO and the top management group.

The performance metrics for the LTIP objective performance goals are generally structured so that, if the senior management team performs as expected, the mid-level
(100% of target) will be achieved for each of the objective performance goals, and the target equity award level will be achieved. If performance is lower than expected
for an objective performance goal, then the lower level (generally expected to be set at approximately 0-50% of target) will apply, and likewise if performance is greater
than expected for the criteria, the higher level (generally expected to be set at approximately 150% of target) will apply.

The subjective evaluation for each participant is performed by the Compensation Committee, upon the recommendations of the CEO, and may take into consideration
individual contributions and achievements of participants, workloads, reaction to market conditions over which the participant has no control, leadership, relationship
with the Board, and other elements specific to the participant that warrant attention during the year. The target weighting of the subjective category generally does not
exceed 20% of the total equity award amount for each participant, recognizing the need for all top executives to focus primarily on working as a team to achieve the
objective  long-term  corporate  goals  set  for  the  CEO  and  the  senior  management  team;  however,  the  Compensation  Committee  may  take  a  higher  weighting  into
consideration  in  unique  circumstances  where  the  Company’s  performance  has  been  especially  noteworthy  or  important  in  that  year,  or  if  otherwise  considered
appropriate.

The  Compensation  Committee  determines  the  target  equity  award  level  for  each  participant;  generally,  to  be  set  as  a  percentage  of  base  salary  at  the  same  time  it
determines the LTIP matrix. Generally, the Compensation Committee sets the target equity award percent for each participant for the year by reference to the equity
amounts  awarded  to  comparable  positions  in  the  current  peer  group  established  by  the  Compensation  Committee  for  the  most  recent  year  for  which  data  is  publicly
available, consistent with any target equity award percentages of base salary that may be set out in the individual NEO employment agreements. The actual value of
equity awarded could be lower or higher than the target equity award level depending on the Compensation Committee’s actual evaluation of the long-term performance
metrics for the year, as well as any information for industry trends, price level adjustments etc. that would indicate that data for the comparison year would understate or
overstate the expected equity awards for comparable positions in the peer group during the year.

The LTIP also applies an overriding health and safety factor, which serves to reduce or eliminate any equity awards otherwise payable if the Company fails to meet
stipulated health and safety performance criteria. The Board also has the authority to vary from the LTIP as it sees fit.

The  Company  believes  shareholder  value  is  primarily  driven  by  results,  both  in  terms  of  financial  strength  and  operating  measures  such  as  production,  production
capability, and mineral reserve and resource growth, as well as protection of public health, safety and the environment and good corporate governance. Each executive’s
performance is also evaluated against expectations for fulfilling the executive’s individual responsibilities and goals within his or her particular employment functions
and areas of expertise, which also reflects on the executive’s contribution to the Company’s success in meeting its long-term objectives.

2020 LTIP Goals and Performance

As  stated  above,  performance  goals  based  on  broad  corporate-level  financial  performance  metrics  such  as  earnings  per  share,  revenue  growth,  and  earnings  before
interest, taxes, depreciation and amortization, are not meaningful to the Company’s performance at this time. Instead, the Company sets long-term performance goals
each year tailored specifically to the long-term objectives set by the Company each year. Share price performance over the year is considered to be a good long-term
indicator  for  the  Company,  because  it  reflects  the  market’s  expectation  of  the  Company’s  performance  beyond  the  current  year.  However,  because  share  price
performance  is  highly  linked  to  commodity  price  performance  for  companies  such  as  the  Company,  this  long-term  performance  goal  has  been  set  to  compare  the
Company’s  share  price  performance  relative  to  the  share  price  performance  of  other  comparable  companies  in  the  uranium  industry  (and  not  to  the  Company’s  peer
group as a whole, which includes companies in different commodity industries), in order to standardize for commodity price fluctuations over the year. The long-term
performance goal of obtaining approval in the current year for a satisfactory budget for the following year requires management to manage the Company in the current
year so that the Company’s expected activities in the following year meet specified criteria. Similarly, the long-term performance goal of obtaining business activities
beyond the following year requires management to manage the Company in the current year to secure business activities for the second year beyond the current year.
The Company believes these are the most meaningful long-term performance goals for the Company at this time.

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Equity awards earned in 2020 were based on management’s performance in 2020 relative to the 2020 LTIP performance goals. For 2020, the LTIP performance goals
were:

A. Share Price Performance

Under this performance goal, management was required to achieve a share price performance in 2020 relative to the share price performance of other publicly traded
uranium mining companies with comparable market capitalizations (35% of the total LTIP weighting at 100% of target). Share price performance was determined by
comparing the performance of the Company’s common shares during 2020  to the performance of other publicly traded uranium companies with market capitalizations
of US$50 million or greater over the same time period. Return to shareholders was measured as the percentage increase in the Company’s share price over the 2020
calendar  year.  Specifically,  100%  of  target  required  that  the  Company’s  share  price  performance  during  2020  be  within  50%  and  up  to  25%  of  the  share  price
performance of all such publicly traded uranium companies; 150% of target required the Company’s share price performance to be within the top 25% of the share price
performance of all such publicly traded uranium companies; 50% of target required the Company’s share price performance to be within 75% and up to 50% of the share
price performance of all such publicly traded uranium companies; and 0% of target resulted if the Company’s share price performance was less than 75% of the share
price performance of all such publicly traded uranium companies.

1

To determine the share price performance of the Company relative to publicly traded uranium companies with market capitalizations above $50 million, the Company
used the opening market price as of January 2, 2020 and the closing market price as of December 31, 2020 of each publicly traded uranium company that started the year
above a $50 million market capitalization.

Based on this analysis, the Company’s share price performance over the 2020 year ranked second out of 12 total companies, thereby falling within the top 25% (first
quartile) of publicly traded uranium companies with a market capitalization above US$50 million during the 2020 year. This resulted in 150% of target being achieved.
As a result, a weighting of 52.5% was achieved for this performance goal, which exceeded the 35% target weighting.

B. Obtaining Board Approval in December 2020 for a Budget for 2021

Under this performance goal, management was required to obtain Board approval in December 2020 for a budget for 2021 that met specified net recurring cash flow
plus  sustaining  capital  requirements  while  maintaining  the  Company’s  properties  on  standby  for  a  potential  future  ramp-up  of  production  (35%  of  the  total  LTIP
weighting at 100% of target). The combined total of net recurring cash flow and sustaining capital are considered to represent the ongoing cash burn of the Company, so
this goal was intended to result in management preparing an annual budget for 2021, for approval by the Board, which limited expected ongoing cash burn to specific
amounts,  while  maintaining  its  properties  on  standby.  In  determining  the  net  recurring  cash  flow  and  sustaining  capital  for  any  budget,  the  assumed  spot  prices  of
uranium and vanadium during the year were assumed to be the spot prices assumed in the budget, reasonably expected cash flows were used regardless of whether or not
the cash flows were under contract at the time of approval of the budget, and no additional equity (including ATM) financing was assumed. Specifically, 100% of target
required Board approval in 2020 of a budget for 2021 that resulted in an expected combined total for net recurring negative cash flow and sustaining capital for the
Company in 2021 of equal to or greater than ($18.7) million and less than or equal to ($12.7) million; 150% of target required Board approval of such a budget that
resulted in such negative cash flows of greater than ($12.7) million;  50% of target required Board approval of such a budget that resulted in such negative cash flows of
less than ($18.7) million and greater than or equal to ($24.7) million; and 0% of target resulted if the Board approved such a budget that resulted in such negative cash
flows of less than ($24.7) million.

2

In the Company’s approved Business Plan and Budget for 2021, the net recurring negative cash flows plus sustaining capital for 2021 were ($18,359,690) which
was more than ($18,709,967) and less than or equal to ($12,709,967). This resulted

1
  For  the  LTIP  performance  goals  set  in  January  2021  for  performance  in  2021,  this  performance  goal  was  changed  to  compare  the  performance  of  the  Company’s
common shares over the three-year period ending December 31, 2021 to the performance of other publicly traded uranium companies over the same time period, in order
to provide a longer-term element to this goal.

2
 For the LTIP performance goals set in January 2021 for performance in 2021, in order to achieve 150% of this performance goal, management must obtain Board
approval in 2021 of a budget for 2022 that results in an expected combined total for net recurring cash flow and sustaining capital for the Company in 2022 of better than
the  greater  of:  (A)  21.55%  more  than  the  actual  net  recurring  cash  flow  and  sustaining  capital  budgeted  for  three  years  prior  (i.e.,  the  budget  for  2019  approved  in
December 2018); and (B) 5% more than the net recurring cash flow and sustaining capital budgeted for the Company in 2021, in order to provide a longer-term element
to this goal.

205

in 100% of target being achieved. As a result, a weighting of 35% was achieved for this performance goal, which met the 35% target weighting.

C. Securing Future Business Activities

Under this performance goal, management was required to secure additional activities that were expected to result in a net cash increment to the Company beyond 2021
(10% of the total LTIP weighting at 100% of target). Specifically, 100% of target required the Company to pursue additional activities that were expected to result in a
net  cash  increment  to  the  Company  beyond  2021;  150%  of  target  required  the  Company  to  secure  additional  activities  that  were  expected  to  result  in  a  net  cash
increment to the Company beyond 2021 of $5 million or greater over any two-year period within the following five years; 0% of target resulted if the Company did not
pursue any such additional activities.

During 2020, the Company pursued additional activities that are expected to result in a net cash increment to the Company beyond 2021, such as: having previously
secured  a  low-grade  ore  processing  contract,  which  is  currently  expected  to  result  in  revenues  during  2022  and  2023  of  at  least  $420,000  in  total;  having  secured  a
contract with The Chemours Company for the acquisition of a minimum of 2,500 tons of monazite sands per year over the three-year period ending on December 7,
2023;  submitting  offer  letters  to  third  parties  for  the  purification  and  concentration  of  uranium  product;  and  ongoing  discussions  with  third  parties  regarding  further
alternate feed processing opportunities.

As a result, as of December 31, 2020, the Company had “secured” additional activities that are expected to result in a net cash increment to the Company in 2022 and
2023 of a minimum of $2,114,370 to $3,850,898. For purposes of this performance goal, “secure” means having a signed term sheet, letter of intent, purchase order, bid
award, definitive agreement, or other evidence satisfactory to the Compensation Committee. Such amounts, however, do not exceed the 150% LTIP goal of $5,000,000
or greater over any two-year period within the next five years beyond 2021.

This resulted in 100% of target being achieved. As a result, a weighting of 10% was achieved for this performance goal, which met the 10% target weighting.

D. Subjective Component

Under  this  performance  goal,  each  Senior  Executive  Officer  was  given  a  subjective  evaluation  specific  to  the  Senior  Executive  Officer’s  particularized  roles  and
responsibilities within the Company (20% of the total LTIP weighting at 100% of target).

With respect to the Subjective Component, 150% of target was achieved by all Senior Executive Officers, which resulted in a weighting of 30% for this performance
goal  for  all  Senior  Executive  Officers.  In  making  this  conclusion,  the  Compensation  Committee  considered  the  2020  Subjective  Factors  described  under  2020  STIP
Goals and Performance above.

There were also no health or safety factors to apply to reduce the foregoing results in the 2020 year. As stated above, the Company had a good safety record for 2020,
with no lost-time accidents and only two reportable medical aids at its facilities.

Based on this analysis, the combined LTIP performance weighting for 2020 was 127.5%. Accordingly, the equity awards granted to Senior Executive Officers for their
performance in 2020 were determined by the Compensation Committee at its January 2021 meeting to be 127.5% of each Senior Executive Officer’s target equity award
amount. The following table shows the resulting equity awards (in the form of RSUs) to the Senior Executive Officers for 2020:

Senior Executive Officer

2020 Salary as of
December 31, 2020
(US$)

Target Equity Award
Percentage

Target Equity Award
(US$ value of RSU
grants)

LTIP Performance
Weighting

Actual Equity
Awarded for 2020
(US$ value of RSU
grants)

Mark S. Chalmers
President and CEO

David C. Frydenlund
CFO, General Counsel and Corporate
Secretary

W. Paul Goranson
COO

(1)

$400,000

$287,116

Nil

100%

80%

Nil

206

$400,000

$229,693

127.5%

127.5%

$510,000

$292,858

Nil

Nil

Nil

Notes:
(1) Mr. Goranson ceased to be Chief Operating Officer effective August 31, 2020. Mr. Goranson’s severance amount of $803,925 was paid in full satisfaction of all

obligations owned to him by the Company pursuant to his Employment Agreement with the Company.

The LTIP applies only to the Senior Executive Officers. Equity awards to the other NEOs are determined at the discretion of the Compensation Committee based on the
overall financial performance of the Company, levels of equity awards provided by benchmark companies, the level of responsibility of the executive as well as his or
her impact or contribution to the longer-term operating performance of the Company, and individual performance of the NEO based on recommendations and general
input from the CEO. Applying these criteria, the equity awards (in the form of RSUs) for the other NEOs for 2020 were set at 40% of base salary for Mr. Moore, 40% of
base  salary  for  Ms.  Nazarenus,  and  40%  of  base  salary  for  Mr.  Bakken.  Mr.  Tarnowski,  former  Chief  Accounting  Officer  and  Controller  of  the  Company,  left  the
Company effective as of October 31, 2020, and was thus not awarded any equity award for the year ended December 31, 2020. His severance amount of $184,000 (less
applicable  tax  withholdings  and  other  deductions  as  required  by  law)  was  paid  in  full  satisfaction  of  all  obligations  owned  to  him  by  the  Company  pursuant  to  his
Employment Agreement with the Company.

Consideration of Risks Associated with Compensation Policies

Compensation Policies and Practices

The Compensation Committee considers the implications of risks associated with compensation policies and practices by working closely with the CEO. The CEO is
tasked with ensuring that: (i) fair and competitive practices are followed regarding employee compensation at all levels of the Company; (ii) the compensation practices
do not encourage an NEO or individual at a principal business unit or division to take inappropriate or excessive risk or that are reasonably likely to have a material
adverse effect on the Company; and (iii) compensation policies and practices include regulatory, environmental compliance and sustainability as part of the performance
metrics used in determining compensation. The CEO’s recommendations on these matters are taken into consideration by the Compensation Committee when reviewing
and recommending to the Board the Company’s compensation policies.

Restrictions on Hedging Transactions

The Company has in place an Insider Trading Policy, to be reviewed and approved by the Board annually, which includes a section on “Hedging Transactions” that
restricts NEOs and directors from purchasing financial instruments, such as prepaid variable forward contracts, equity swaps, collars, or units of exchange funds, which
are designed to hedge or offset a decrease in market value of equity securities granted as compensation or held, directly or indirectly, by the NEO or director.

Claw-Back Policy

The  Company  has  adopted  an  Incentive  Compensation  Claw-Back  Policy  (the  “Claw-Back Policy”)  which  applies  to  all  short-term  and  long-term  cash  and  equity
incentive compensation including, without limitation, cash bonus compensation and equity grants made under the Company’s Omnibus Equity Incentive Compensation
Plan, STIP, LTIP and/or Board or Company discretion (collectively, “Incentive Compensation”).  The  Claw-Back  Policy  applies  to  all  current  and  former  executive
officers and salaried management personnel who are or were eligible to receive Incentive Compensation from the Company (the “Senior Employees”).

Under  the  Claw-Back  Policy,  the  Board  may,  in  its  sole  discretion,  to  the  full  extent  permitted  by  governing  laws  and  to  the  extent  it  determines  that  it  is  in  the
Company’s  best  interest  to  do  so,  seek  reimbursement,  reduction,  cancelation,  forfeiture,  repurchase,  recoupment  and/or  offset  against  future  discretionary  grants  or
awards, in whole or in part, of Incentive Compensation from the Senior Employee in situations where:

•

•

•

the  amount  of  Incentive  Compensation  received  by  the  Senior  Employee  was  calculated  based  upon,  or  contingent  on,  the  achievement  of  certain  financial
results that were subsequently the subject of or affected by a material restatement of all or a portion of the Company’s financial statements;
the amount of Incentive Compensation received by the Senior Employee was calculated based upon, or contingent on, the achievement of certain financial or
other target goals that were subsequently found to have been the subject of or affected by a material misstatement or miscalculation;
the Senior Employee engaged in gross negligence, intentional misconduct or fraud that caused or partially caused the need for the restatement referred to in
paragraph (a) or the misstatement or miscalculation referred to in paragraph (b); or

207

•

the Incentive Compensation received by the Senior Employee would have been lower had the financial results contemplated by paragraph (a) been properly
reported or had the misstatement or miscalculation contemplated by paragraph (b) not occurred.

Such reimbursement, reduction, cancellation, forfeiture, repurchase, recoupment and/or offset against future discretionary grants or awards shall not exceed the amount
by which the Incentive Compensation received by such Senior Employee, and amounts paid or payable pursuant or with respect thereto, exceeded that which the Senior
Employee would have received had the financial results been properly reported or absent the misstatement or miscalculation.

All Senior Employees are required to acknowledge and agree to comply with the Claw-Back Policy.

Performance Graph

The performance graph, which shows the Company’s cumulative total 5-year return based on an initial investment of $100 in Energy Fuels Common Shares beginning
on December 31, 2016, as compared with the Russell 2000 Index, NYSE American Natural Resources Index, NYSE Composite, NASDAQ Composite, and a peer group
consisting  of  Cameco,  NexGen  Energy,  Fission  Uranium,  Uranium  Energy  Corp,  Ur-Energy,  Paladin  Energy,  GoviEx  Uranium,  Denison  Mines,  Deep  Yellow  Ltd.,
Energy Resources of Australia and Boss Resources, can be found in Part II, Item 5 on page 130, above, and further detailed below:

Energy Fuels Inc.

(1)

Value of $100 Investment

NYSE Composite Index

Value of $100 Investment

Russell 2000 Index

Value of $100 Investment

NASDAQ Composite – Total Returns

Value of $100 Investment

NYSE MKT Natural Resources Index

Value of $100 Investment

Peer Group Value of $100 Investment

Notes:

(1) All dollar amounts are in U.S. dollars.

December 31, 2016 December 31, 2017 December 31, 2018 December 31, 2019 December 31, 2020

$1.64

$100.00

$1.79

$109.15

$2.85

$173.78

$1.91

$116.46

$4.26

$259.76

$11,056.90

$12,808.84

$11,374.39

$13,913.03

$14,542.80

$100.00

$1,357.13

$100.00

$6,173.43

$100.00

$368.31

$100.00

$100.00

$115.84

$1,535.51

$113.14

$8,054.83

$130.48

$369.70

$100.38

$123.45

$102.87

$1,348.56

$99.37

$7,929.97

$128.45

$328.48

$89.19

$114.54

$125.83

$1,668.47

$122.94

$131.36

$1,974.86

$145.52

$10,656.63

$15,272.97

$172.62

$351.92

$95.55

$87.16

$247.40

$320.54

$87.03

$158.37

The Company’s compensation to executive officers has generally increased during the five most recently completed fiscal years, in part due to the competition among
organizations  operating  in  the  natural  resources  sector  to  attract  and  retain  the  best  possible  executives,  who  are  uniquely  positioned  through  their  experience  and
expertise to provide leadership during economic downturns and to maximize on any interim opportunities to increase shareholder value and boost production. However,
in 2020, no increases were made from 2019 levels of executive and director compensation.

The  total  cumulative  shareholder  return  for  an  investment  in  the  Common  Shares  decreased  over  the  first  two  years  of  the  same  five-year  period,  due  in  part  to  the
Fukushima natural disaster that occurred in March 2011 and the resulting decrease in uranium prices since that time. The total shareholder return started to increase again
in 2018 with a 59% increase in the Company’s share price as of the 2018 year-end. Then, in 2019, the Company’s share price fell off by approximately 33% during the
year, due in large part to the July 12, 2019 decision of the now-former President of the United States to deny the Company’s Section 232 Petition's request for trade relief
and to instead form the U.S. Nuclear Fuel Working Group in order “to ensure a comprehensive review of the entire domestic nuclear supply chain.” In 2020, however,
the Company experienced a share-price gain of 121.88%, which constituted a share-price gain over the last three years of 119.59%.

Equity Incentive Awards

A 2013 stock option plan (the “2013 Option Plan”) had been used for the grant of stock options prior to 2015. The Equity Incentive Plan was adopted in January 2015
and amended and re-approved by shareholders in 2018, and provides for the award of stock options, SARs, restricted stock and RSUs, deferred share units, performance
shares, performance units, and stock-based units, at the discretion of the Board. The 2013 Option Plan was terminated upon adoption of the Equity Incentive Plan,

208

and all stock options previously granted pursuant to the 2013 Option Plan which were then outstanding were incorporated into the Equity Incentive Plan and treated as
Awards under the Equity Incentive Plan.

The Equity Incentive Plan describes all of the types of equity compensation that may be awarded by the Board and gives the Board broad discretion with respect to
equity grants to all directors, officers, employees and consultants of the Company. The LTIP applies only to Senior Executive Officers and sets out the performance goals
that must be met by senior management in connection with any such grant of equity.

In 2020, RSUs were granted to all Directors, Executive Officers and other senior management personnel, and stock options were granted to other Company employees.

As discussed above, equity awards are granted in consideration of the level of responsibility of the executive as well as his or her impact or contribution to the longer-
term operating performance of the Company. All equity grants are approved by the Board, based on recommendations from the Compensation Committee. Generally, in
determining the equity incentive awards to be granted to the NEOs, equity grants are set at competitive levels relative to equity awards granted by the peer group as a
percent of base salary, consistent with any equity award targets that may be set out in the NEO’s employment agreements, and recognizing the level of experience and
seniority of the Company’s senior management team, in order to provide incentive to improve the retention of executives. The Board may also take into account the
Compensation Committee’s recommendation to the Board and the Board’s assessment of the performance of the Company overall, the Company’s specific projects and
the NEO’s individual contribution to that performance. Equity incentives granted to NEOs may be made subject to specific vesting requirements which may include
vesting over a particular period of time or in response to the achievement of performance-based metrics.

209

Summary Compensation Table

The following table shows the compensation earned by each of the Company’s NEOs over the last three fiscal years. The compensation of the NEOs is paid and reported
in U.S. dollars.

Name and Principal
Position

Year

Salary (US$)

Share-Based
Awards (US$)

(1)

Option- Based
(2)
Awards (US$)

Annual Incentive
Plans

(3)

Long-Term
Incentive Plans

Pension Value (US$)

All Other
Compensation

(US$)

(4)(5)

Total Compensation
(US$)

Non-Equity Incentive Plan Compensation
(US$)

Scott A. Bakken, Vice
President, Regulatory
Affairs

(6)

Mark S. Chalmers
President and CEO

(7)

David C. Frydenlund
CFO, General
Counsel and
Corporate Secretary

(8)

W. Paul Goranson,
Chief Operating
(9)
Officer

Curtis H. Moore, Vice
President, Marketing
and Corporate
Development

(10)

Dee Ann Nazarenus,
Vice President,
Human Resources
and Administration
(11)

Matthew J.
Tarnowski, Chief
Accounting Officer
and Controller

(12)

2020
2019
2018

2020
2019
2018

2020
2019
2018

2020
2019
2018

2020
2019
2018

2020
2019
2018

2020
2019
2018

Notes:

175,218
175,218
168,428

400,000
400,000
350,000

287,116
287,116
270,864

191,411
287,116
270,864

187,846
187,845
178,427

140,000
140,000
130,000

133,333
160,000
145,692

70,087
55,092
27,444

510,000
190,000
525,000

292,858
109,104
325,037

Nil
109,104
325,037

75,138
75,138
71,529

56,000
41,485
20,169

Nil
64,000
41,124

Nil
Nil
Nil

Nil
Nil
1,312,500

Nil
Nil
487,556

Nil
Nil
487,556

Nil
Nil
82,973

Nil
Nil
Nil

Nil
Nil
68,553

35,035
26,283
25,264

240,000
175,000
214,375

137,816
100,491
132,723

Nil
100,491
132,723

37,560
28,177
26,823

27,993
24,500
26,000

Nil
19,200
22,162

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

Nil
Nil
Nil

8,604
9,908
3,088

20,750
23,800
23,800

7,952
7,952
Nil

818,277
13,550
15,025

8,641
11,200
10,210

6,580
8,266
6,817

190,581
10,117
7,461

288,944
256,593
193,692

1,170,750
788,450
2,425,675

725,742
504,663
1,216,180

1,009,688
510,261
1,231,205

309,185
302,361
369,962

230,573
214,251
162,817

323,914
253,317
302,966

(1) The share-based awards were comprised of RSUs, which were granted for 2018, 2019 and 2020. The fair value of each RSU award granted was calculated as the
higher of (a) the closing trading price on the NYSE American on the last trading day prior to the date of grant of the RSU, or (b) the volume weighted average
trading price on the NYSE American for the five trading days ending on the last trading day prior to the date of grant of the RSU. With the implementation of the
Company’s LTIP in January 2018, the amounts for 2018 reflect the value of RSUs granted in January 2019 for performance in 2018, the amounts for 2019 reflect
the value of RSUs granted in January 2020 for performance in 2019, and the amounts for 2020 reflect the value of RSUs granted in January 2021 for performance in
2020.
(2) Option-based awards granted for 2018 were in the form of SARs granted in January 2019 for performance in 2018. Each SAR granted for 2018 entitles the
holder, on exercise, to a payment in cash or shares (at the election of the Company) equal to the difference between the market price of the Common Shares at the
time of exercise and $2.92 (the market price at the time of grant) over a five-year period, but vest only upon the achievement of the following performance goals: as
to  one-third  of  the  SARs  granted  upon  the  90-calendar-day  VWAP  of  the  Common  Shares  on  the  NYSE  American  equaling  or  exceeding  US$5.00  for  any  90-
calendar day period; as to an additional one-third of the SARs granted, upon the 90-calendar-day VWAP of the Company’s common shares on the NYSE American
equaling or exceeding US$7.00 for any 90 calendar-day period; and as to the final one-third of the SARs granted, upon the 90-calendar-dayVWAP of the Company’s
common shares on the NYSE American equaling or exceeding US$10.00 for any 90 calendar-day period. Further, notwithstanding the foregoing vesting schedule,
no SARs were able to be exercised by the holder for an initial period of

210

one year from the Date of Grant; the date first exercisable being January 22, 2020. The fair value of the SARs was determined by a third-party valuation firm to be
US$1.25 per SAR, based on a Monte Carlo simulation.
(3) Cash bonuses earned in a year are based on the performance during that year in accordance with the Company’s STIP, as determined and paid in January of the
following year. The amounts reflected in this table are the cash bonuses earned in the year shown, notwithstanding that they were paid in January of the following
year.
(4) These  amounts  include  retirement  savings  benefits  contributed  by  the  Company  under  the  Company’s  401(k)  plan,  and  compensation  related  to  automotive
vehicles provided to certain qualifying executives.
(5) These amounts include severance payments made to Mr. Goranson of $803,925 and Mr. Tarnowski of $184,000.
(6) Mr. Bakken joined the Company in 2014 and, effective September 1, 2020, was promoted from Senior Director, Regulatory Affairs to Vice President, Regulatory
Affairs.
(7) Mr. Chalmers joined the Company as COO on July 1, 2016, was promoted to President and COO effective July 1, 2017 and to President and CEO effective
February 1, 2018, upon the retirement of Stephen P. Antony as CEO of the Company on January 31, 2018.
(8) Mr.  Frydenlund  was  appointed  to  the  office  of  CFO,  General  Counsel  and  Corporate  Secretary  effective  March  2,  2018.  Previous  to  such  appointment,  Mr.
Frydenlund held the position of Senior Vice President, General Counsel and Corporate Secretary.
(9) Mr. Goranson was appointed as Executive Vice President, ISR Operations effective June 18, 2015, as Executive Vice President, Operations effective February 1,
2017 and as COO effective February 14, 2018. He left the Company effective as of August 31, 2020.
(10) Mr. Moore joined the Company on May 2, 2011 and, in June 2015, was promoted to Vice President, Marketing and Corporate Development.
(11)  Ms.  Nazarenus  joined  the  Company  in  2006  and,  effective  September  1,  2020,  was  promoted  from  Director,  Human  Resources  and  Administration  to  Vice
President, Human Resources and Administration.
(12)  Mr.  Tarnowski  was  appointed  to  the  office  of  Chief  Accounting  Officer  and  Controller  effective  February  14,  2018.  Previous  to  such  appointment,  Mr.
Tarnowski held the position of Controller. He left the Company effective October 31, 2020.

CEO Pay Ratio

We have prepared the ratio of annual total compensation of our CEO, to the median of the annual total compensation of all of our employees, excluding the CEO. The
pay ratio included in this information is a reasonable estimate calculated in a manner consistent with Item 402(u) of Regulation S-K.

For 2020, the median of the annual total compensation of all employees of the Company and its consolidated subsidiaries, excluding the CEO, was $65,049. The annual
total compensation of Mark Chalmers, the CEO, was $1,170,750 for 2020, which is the amount reported for Mr. Chalmers in the “Total Compensation” column of the
Summary  Compensation  Table,  above.  As  a  result,  for  2020,  the  ratio  of  annual  total  compensation  of  our  CEO,  to  the  median  of  annual  total  compensation  of  all
employees of the Company and its consolidated subsidiaries, other than the CEO, was approximately 18 to 1.

Due  to  cost-cutting  measures,  including  placing  our  Nichols  Ranch  project  on  standby  and  reductions  in  senior  management  personnel  there  has  been  a  significant
change in our employee population or employee compensation arrangements, which has resulted in the median of the annual total compensation of all of the employees
of the Company and its consolidated subsidiaries, excluding the CEO decreasing from $70,901 to $65,049.

In calculating the median of the annual total compensation of all of our employees, excluding the CEO, we identified the Company’s “median employee” by reviewing
the consistently applied compensation measure of annual cash base salary, per payroll records, for all our employees, including the Company's consolidated subsidiaries,
as of December 31, 2020, which concluded the last pay period for the 2020 fiscal year. All of the Company’s full time and part time employees were included in the
calculation and adjustments were made to annualize base salary for any employees not employed by the Company for the entire fiscal year or any unpaid leave during
the fiscal year. We used the annual cash base salary as our consistently applied compensation measure as it represents the primary compensation component paid to all of
our employees each fiscal year. Once the median employee was identified, we then added the median employee’s cash bonus and equity awards to his or her base salary
to  arrive  at  his  or  her  total  compensation  for  2020.  Cash  bonuses,  relating  to  operational  and  safety  results  during  2020  and  paid  during  2020  were  included.  To  be
consistent with the calculations performed for the CEO, the median employee’s annual cash bonus and the value of his or her equity award granted in the first quarter of
2021 were deemed to apply to 2020 and were included in the calculation of the median employee’s total compensation for 2020, and all such annual bonuses paid in the
first quarter of 2020 were deemed to apply to the previous year and were not included. Mr. Chalmers was excluded from these calculations.

This pay ratio is an estimate calculated in a manner consistent with SEC rules based on the Company’s payroll and employment records and the methodology described
above. SEC rules do not specify a single methodology for identification of the median

211

employee or calculation of the pay ratio, and other companies may use assumptions and methodologies that are different from those used by the Company in calculating
their pay ratio. As such, the pay ratio reported by other companies may not be comparable to the pay ratio as reported above.

Incentive Plan Awards

The table below shows the number of Options and RSUs outstanding for each NEO and their value as of December 31, 2020 based on the last trade of Common Shares
on the NYSE American prior to the close of business on December 31, 2020 of US$4.26.

Outstanding Share-Based Awards and Option-Based Awards

Name

Number of Securities
Underlying
Unexercised
(1)
Options

Option Exercise Price

(1)

(US$)

Option Expiration
Date

Value of Unexercised In-
the-Money Options
(US$)

(1)

Number of Shares or
Units of Shares that
Have Not Vested

(2)

(#)

Market or Payout Value
of Share-Based Awards
that Have Not Vested
(US$)

Market or Payout Value
of Vested Share-Based
Awards Not Paid Out or
Distributed
(US$)

Scott A. Bakken

(3)

Mark S. Chalmers

(4)

(5)

David C. Frydenlund
(6)

W. Paul Goranson
(7)

Curtis H. Moore

Dee Ann Nazarenus

(8)

Matthew J.
Tarnowski

(9)

Notes:

26,948 

1,050,000 

390,044 

Nil

66,378 

20,800 

Nil

2.92

2.92

2.92

Nil

2.92

2.92

Nil

1/22/2024

1/22/2024

1/22/2024

Nil

1/22/2024

1/22/2024

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

30,603 

236,664 

146,980 

Nil

65,398 

24,046 

Nil

130,367 

1,008,187 

626,135 

Nil

278,593 

102,437 

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

(1) The  number  of  securities  were  comprised  of  SARs,  which  were  granted  on  January  22,  2019.  Each  SAR  outstanding  entitles  the  holder,  on  exercise,  to  a
payment in cash or shares (at the election of the Company) equal to the difference between the market price of the Common Shares at the time of exercise and $2.92
(the market price at the time of grant) over a five-year period, but vest only upon the achievement of the following performance goals: as to one-third of the SARs
granted  upon  the  90-calendar-day  VWAP  of  the  Common  Shares  on  the  NYSE  American  equaling  or  exceeding  $5.00  for  any  90  calendar-day  period;  as  to  an
additional one-third of the SARs granted, upon the 90-calendar-day VWAP of the Common Shares on the NYSE American equaling or exceeding $7.00 for any 90
calendar-day period; and as to the final one-third of the SARs granted, upon the 90-calendar-day VWAP of the Common Shares on the NYSE American equaling or
exceeding $10.00 for any 90 calendar-day period. Although these SARs are in-the-money based on their exercise price of $2.92 relative to a December 31, 2020
market price of $4.26, they had not met the above performance criteria and had not vested as of December 31, 2020. Therefore, no value is attributable to these
unvested SARs.
(2) The share-based awards were comprised of RSUs, which were granted during 2018, 2019 and 2020. One half of the RSUs vest on the first anniversary of the
date  of  grant,  another  25%  vest  on  the  second  anniversary  of  the  date  of  grant,  and  the  remaining  25%  vest  on  the  third  anniversary  of  the  date  of  grant.  Upon
vesting, each RSU entitles the holder thereof to one Common Share without the payment of any additional consideration.
(3) Mr. Bakken joined the Company in 2014 and, effective September 1, 2020, was promoted from Senior Director, Regulatory Affairs to Vice President, Regulatory
Affairs.
(4) Mr. Chalmers joined the Company as COO on July 1, 2016, was promoted to President and COO effective July 1, 2017 and to President and CEO effective
February 1, 2018, upon the retirement of Stephen P. Antony as CEO of the Company on January 31, 2018.
(5) Mr. Frydenlund was appointed to the office of CFO, General Counsel and Corporate Secretary effective March 2, 2018.
(6) Mr. Goranson was appointed as Executive Vice President, ISR Operations effective June 18, 2015, as Executive Vice President, Operations effective February 1,
2017 and as COO effective February 14, 2018. From December 2, 2013 to June

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18, 2015, Mr. Goranson was President of Uranerz, which became a wholly owned subsidiary of the Company on June 18, 2015. He left the Company effective as of
August 31, 2020.
(7) Mr. Moore joined the Company on May 2, 2011 and, in June 2015, was promoted to Vice President, Marketing and Corporate Development.
(8) Ms.  Nazarenus  joined  the  Company  in  2006  and,  effective  September  1,  2020,  was  promoted  from  Director,  Human  Resources  and  Administration  to  Vice
President, Human Resources and Administration.
(9)  Mr.  Tarnowski  was  appointed  to  the  office  of  Chief  Accounting  Officer  and  Controller  effective  February  14,  2018.  Previous  to  such  appointment,  Mr.
Tarnowski held the position of Controller. He left the Company effective as of October 31, 2020.

Incentive Plan Awards – Value Vested or Earned

Name

Option-Based Awards – Value
Vested During the Year(US$)

Share-Based Awards – Value
Vested During the Year
(US$)

Non-Equity Incentive Plan Compensation –
Value Earned During the Year
(US$)

Scott A. Bakken

Mark S. Chalmers

David C. Frydenlund
(1)

W. Paul Goranson

Curtis H. Moore

Dee Ann Nazarenus

Matthew J. Tarnowski

(2)

Notes:

Nil

Nil

Nil

Nil

Nil

Nil

Nil

26,043 

253,896 

181,783 

176,280 

51,921 

20,420 

37,625 

35,035 

240,000 

137,816 
(1)

Nil 

37,560 

27,993 
(2)

Nil 

(1) Mr. Goranson ceased to be Chief Operating Officer effective August 31, 2020.
(2) Mr. Tarnowski ceased to be Chief Accounting Officer and Controller effective October 31, 2020.

Pension Plan Benefits and Deferred Compensation Plans

The  Company  does  not  provide  defined  pension  plan  benefits  or  any  other  pension  plans  that  provide  for  payments  or  benefits  at,  following  or  in  connection  with
retirement to its directors or officers.

The Company does not have any deferred compensation plans relating to its NEOs.

The Company has a 401(k) plan for the benefit of all its employees. Under the 401(k) plan employees are entitled to contribute up to statutorily permitted amounts, and
the Company matches 100% of contributions up to the first 3% of base salary, and 50% of contributions up to the next 2% of base salary made by each employee into his
or her 401(k) plan.

Employment Agreements and Termination and Change of Control Benefits

The Company has employment agreements with each of its current NEOs and certain other executive officers, which were negotiated on a case-by-case basis.

In order to better align the Senior Executive Officers’ compensation packages with those of the Company’s peers, the Company and its Senior Executive Officers agreed
to certain amendments to the Senior Executive Officers’ existing employment agreements in March 2021. Under those amendments, the target equity incentive award
percentage for the President and CEO was changed from 100% of base salary to 120% of base salary and the target cash bonus award percentage for the Chief Financial
Officer, General Counsel and Corporate Secretary was changed from 40% of base salary to 50% of base salary. In addition, effective January 1, 2021, the base salary of
the  President  and  Chief  Executive  Officer  was  increased  from  $400,000  per  year  to  $440,000  per  year  and  the  base  salary  of  the  Chief  Financial  Officer,  General
Counsel  and  Corporate  Secretary  was  increased  from  $287,116  per  year  to  $315,828  per  year.  All  other  provisions  of  the  Senior  Executive  Officers’  employment
agreements remained unchanged.

A summary of the material terms of each employment agreement, as amended, is set out below.

The  events  that  trigger  payment  to  an  NEO  on  account  of  a  termination  or  a  change  of  control  are  negotiated  and  documented  in  each  employment  contract.  These
benefits attempt to balance the protection of the employee upon the occurrence of such events with the preservation of the executive base in the event such a change of
control occurs. As noted below, there are certain

213

circumstances that trigger payment, vesting of stock options, SARs and/or or RSUs, or the provision of other benefits to an NEO upon termination and change of control.

Scott A. Bakken

Mr. Bakken’s employment agreement (the “Bakken Agreement”), effective September 1, 2020, has a term of two years and will automatically renew for additional one-
year terms unless either party provides a notice not to renew at least 90 days prior to the end of the initial two-year term or any subsequent one-year term. Pursuant to the
Bakken Agreement, Mr. Bakken is currently paid an annual salary of US$184,969 (the “Bakken Base Salary”), subject to review and increase at the discretion of the
Company. Pursuant to the Bakken Agreement, Mr. Bakken will act as Vice President, Regulatory Affairs of the Company.

Mr.  Bakken  is  also  entitled  to  receive  benefits  such  as  health  insurance,  vacation  and  other  benefits  consistent  with  the  Company’s  benefit  plans  extended  to  other
employees of the Company with a similar position or of a similar level. In addition to the Bakken Base Salary, Mr. Bakken will be eligible for the award of annual cash
incentive  compensation,  at  the  discretion  of  the  CEO  of  the  Company.  Such  award  is  totally  discretionary  as  determined  by  the  CEO  of  the  Company,  and  it  is
understood there is no guarantee of any award, let alone an award in any particular amount. Mr. Bakken is also eligible to participate in and receive compensation under
the Company’s Omnibus Equity Incentive Compensation Plan, consistent with the terms of that Plan. Any awards under that Plan are totally discretionary as determined
by the CEO of the Company, and it is understood there is no guarantee of any award, let alone an award in any particular amount.

The Company may terminate the Bakken Agreement for just cause, without just cause or in the event of a disability. Mr. Bakken may terminate his employment for
“good reason” upon occurrence of any of the following: (i) a material reduction or diminution in his level of responsibility or office; (ii) a reduction in the Bakken Base
Salary; or (iii) a proposed forced relocation to another geographic location greater than 50 miles from his current location at the time a move is requested after a change
of control.

In the event Mr. Bakken’s employment is terminated by the Company without just cause or upon a disability or by the Company giving a notice not to renew the Bakken
Agreement, or Mr. Bakken elects to resign for good reason, or upon his death, he or his estate will be entitled to severance pay (the “Bakken Severance Amount”)
equal to 1.0 (the Bakken Severance Factor”) times the sum of the Bakken Base Salary for the full year in which the date of termination occurs and an amount equal to
the greater of: (A) the Bakken Severance Factor multiplied by the highest total aggregate cash bonus paid to Mr. Bakken in any one of the last three years or the year in
which Mr. Bakken’s termination occurs; or (B) fifteen percent of the Bakken Base Salary in effect at the time of such termination. The estimated Bakken Severance
Amount payable to Mr. Bakken in the case of such a termination, assuming that the termination took place on December 31, 2020, would be a cash payment in the
amount of US$201,501 (pursuant to Mr. Bakken’s current employment agreement but based on his base salary as at December 31, 2020).

Further, in the event that upon a change of control, Mr. Bakken’s employment is terminated and/or the successor entity does not assume and agree to perform all of the
Company’s obligations under Mr. Bakken’s employment agreement with the Company, then Mr. Bakken’s employment will be deemed to have been terminated without
just cause and Mr. Bakken will be entitled to receive the same Bakken Severance Amount as described above for a termination without just cause under the normal
course. In addition, if Mr. Bakken’s employment is terminated without just cause or for a disability, or Mr. Bakken elects to resign for good reason, within 12 months
after a change of control, then, in addition to the payment of the Bakken Severance Amount described above, all of Mr. Bakken’s unvested RSUs will automatically vest,
all of Mr. Bakken’s unvested stock options will automatically vest and will be exercisable during the 90-calendar day period following termination, and Mr. Bakken’s
SARs will be exercisable during the 270-calendar day period following termination without any change to the performance or vesting conditions which will still need to
be  met.  The  estimated  Severance  Amount  payable  to  Mr.  Bakken  in  the  case  of  termination  upon  a  change  of  control  would  be  a  cash  payment  in  the  amount  of
US$201,501,  plus  the  value  attributable  to  the  accelerated  vesting  of  previously  issued  RSUs  payable  in  Common  Shares  of  the  Company  of  US$130,367,  totaling
US$331,868,  assuming  that  the  triggering  event  took  place  on  December  31,  2020  (pursuant  to  Mr.  Bakken’s  current  employment  agreement,  but  based  on  his  base
salary as at December 31, 2020).

Mr. Bakken is subject to non-solicitation provisions during the term of his employment agreement and for a period of 12-months after termination, under which Mr.
Bakken may not solicit any business from any customer, client or business relation of the Company, or hire or offer to hire or entice any officer, employee consultant or
business relation away from the Company, except however, that Mr. Bakken may solicit any utility customer, trading partner, intermediary, broker, investor, strategic
partner, joint venture partner, or other similar entity for new business that does not conflict with any active negotiations that were ongoing by the Company at the time of
the termination.

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Mark S. Chalmers

Mr.  Chalmers’s  employment  agreement  (the  “Chalmers  Agreement”),  as  amended  on  March  18,  2021,  has  a  term  of  two  years  and  will  automatically  renew  for
additional one-year terms unless either party provides a notice not to renew at least 90 days prior to the end of the initial two-year term or any subsequent one-year term.
Pursuant to the Chalmers Agreement, Mr. Chalmers is currently paid an annual salary of US$440,000 (the “Chalmers Base Salary”), subject to review and increase at
the discretion of the Company. Pursuant to the Chalmers Agreement, Mr. Chalmers will act as President and CEO of the Company.

Mr. Chalmers is also entitled to receive benefits such as health insurance, vacation and other benefits consistent with the Company’s benefit plans extended to other
employees of the Company with a similar position or of a similar level. In addition, Mr. Chalmers has a cash bonus opportunity during each calendar year with a target
equal to 50% (the “Chalmers Target Cash Bonus Percentage”) of his Base Salary (the “Chalmers Target Cash Bonus”), in accordance with the Company’s STIP,
and an equity award opportunity during each calendar year with a target value equal to 120% (the “Chalmers Target Equity Award Percentage”) of his Base Salary
(the “Chalmers Target Equity Award”), in accordance with the Company’s LTIP.

The Company may terminate the Chalmers Agreement for just cause, without just cause or in the event of a disability. Mr. Chalmers may terminate his employment for
“good reason” upon occurrence of any of the following: (i) a material reduction or diminution in his level of responsibility or office; (ii) a reduction in the Chalmers
Base Salary, Chalmers Target Cash Bonus Percentage or Chalmers Target Equity Award Percentage; or (iii) a proposed forced relocation to another geographic location
greater than 50 miles from his current location at the time a move is requested after a change of control.

In the event Mr. Chalmers’s employment is terminated by the Company without just cause or upon a disability or by the Company giving a notice not to renew the
Chalmers Agreement, or Mr. Chalmers elects to resign for good reason, or upon his death, he or his estate will be entitled to severance pay (the “Chalmers Severance
Amount”) equal to 2.99 times the sum of the Chalmers Base Salary and the Chalmers Target Cash Bonus for the full year in which the date of termination occurs. The
estimated amount payable to Mr. Chalmers in the case of such a termination, assuming that the termination took place on December 31, 2020, would be a cash payment
in the amount of the Chalmers Severance Amount of US$1,794,000 (pursuant to Mr. Chalmers's currently amended employment agreement but based on his base salary
as of December 31, 2020).

Further, in the event that upon a change of control, Mr. Chalmers’s employment is terminated and/or the successor entity does not assume and agree to perform all of the
Company’s  obligations  under  Mr.  Chalmers’s  employment  agreement  with  the  Company,  then  Mr.  Chalmers’s  employment  will  be  deemed  to  have  been  terminated
without just cause and Mr. Chalmers will be entitled to receive the same Chalmers Severance Amount as described above for a termination without just cause under the
normal course. In addition, if Mr. Chalmers’s employment is terminated without just cause or for a disability, or Mr. Chalmers elects to resign for good reason, within 12
months after a change of control, then, in addition to the payment of the Chalmers Severance Amount, all of Mr. Chalmers’ unvested RSUs will automatically vest, all of
Mr. Chalmers’s unvested stock options will automatically vest and will be exercisable during the 90-calendar day period following termination, and Mr. Chalmers’ SARs
will be exercisable during the 270-calendar day period following termination without any change to the performance or vesting conditions which will still need to be
met.  The  estimated  Severance  Amount  payable  to  Mr.  Chalmers  in  the  case  of  termination  upon  a  change  of  control  would  be  a  cash  payment  in  the  amount  of
US$1,794,000, plus the value attributable to the accelerated vesting of previously issued RSUs payable in Common Shares of the Corporation of US$1,008,187, totaling
US$2,802,187 assuming that the triggering event took place on December 31, 2020 (pursuant to Mr. Chalmers's current amended employment agreement, but based on
his base salary as of December 31, 2020).

Mr. Chalmers’ employment agreement also provides that if any of the payments or benefits provided or to be provided by the Company or its affiliates to Mr. Chalmers
or  for  Mr.  Chalmers’  benefit  pursuant  to  the  terms  of  his  employment  agreement  or  otherwise  as  a  result  of  a  change  of  control  (“Covered Payments”)  constitute
“parachute payments” within the meaning of Section 280G of the Internal Revenue Code of 1986, as amended, (the “Code”) and would otherwise be subject to the
excise tax imposed under Section 4999 of the Code or any similar tax imposed by state or local law or any interest or penalties with respect to such taxes (collectively,
the “Excise Tax”), then the Covered Payments will be reduced (but not below zero) to the extent necessary so that the sum of all Covered Payments does not exceed a
specified threshold amount (generally an amount equal to three times Mr. Chalmers’ average annual compensation from the Company for the five years preceding the
year of the change of control).

If  Mr.  Chalmers  voluntarily  retires  from  the  Company  at  any  time  after  the  fifth  anniversary  of  the  effective  date  of  the  Chalmers  Agreement,  all  of  Mr.  Chalmers’
unvested stock options and RSUs will automatically vest and all of his SARs will be treated the same as in the case of a termination after a change of control.

215

Mr. Chalmers is subject to non-solicitation provisions during the term of his employment agreement and for a period of 12-months after termination, under which Mr.
Chalmers may not solicit any business from any customer, client or business relation of the Company, or hire or offer to hire or entice any officer, employee consultant or
business relation away from the Company.

David C. Frydenlund

Mr. Frydenlund’s employment agreement (the “Frydenlund Agreement”), amended as of March 18, 2021, has a term of two years and will automatically renew for
additional one-year terms unless either party provides a notice not to renew at least 90 days prior to the end of the initial two-year term or any subsequent one-year term.
Pursuant  to  the  Frydenlund  Agreement,  Mr.  Frydenlund  is  currently  paid  an  annual  salary  of  US$315,828  (the  “Frydenlund  Base  Salary”),  subject  to  review  and
increase at the discretion of the Company. Pursuant to the Frydenlund Agreement, Mr. Frydenlund will act as CFO, General Counsel and Corporate Secretary of the
Company.

Mr. Frydenlund is also entitled to receive benefits such as health insurance, vacation and other benefits consistent with the Company’s benefit plans extended to other
employees of the Company with a similar position or of a similar level. In addition, Mr. Frydenlund has a cash bonus opportunity during each calendar year with a target
equal to 50% (the “Frydenlund Target Cash Bonus Percentage”)  of  his  Base  Salary  (the  “Frydenlund Target Cash Bonus”),  in  accordance  with  the  Company’s
STIP, and an equity award opportunity during each calendar year with a target value equal to 80% (the “Frydenlund Target Equity Award Percentage”) of his Base
Salary (the “Frydenlund Target Equity Award”), in accordance with the Company’s LTIP.

The Company may terminate the Frydenlund Agreement for just cause, without just cause or in the event of a disability. Mr. Frydenlund may terminate his employment
for “good reason” upon occurrence of any of the following: (i) a material reduction or diminution in his level of responsibility or office, provided that ceasing to be the
CFO shall not constitute a material reduction or diminution in his level of responsibility or office; (ii) a reduction in the Frydenlund Base Salary, Frydenlund Target Cash
Bonus Percentage or Frydenlund Target Equity Award Percentage; or (iii) a proposed forced relocation to another geographic location greater than 50 miles from his
current location at the time a move is requested after a change of control.

In the event Mr. Frydenlund’s employment is terminated by the Company without just cause or upon a disability or by the Company giving a notice not to renew the
Frydenlund  Agreement,  or  Mr.  Frydenlund  elects  to  resign  for  good  reason,  or  upon  his  death,  he  or  his  estate  will  be  entitled  to  severance  pay  (the  “Frydenlund
Severance Amount”) equal to 2.0 times the sum of the Frydenlund Base Salary and the Frydenlund Target Cash Bonus for the full year in which the date of termination
occurs. The estimated amount payable to Mr. Frydenlund in the case of such a termination, assuming that the termination took place on December 31, 2020, would be a
cash payment in the amount of the Frydenlund Severance Amount of US$861,348 (pursuant to Mr. Frydenlund's current employment agreement but assuming his base
salary as at December 31, 2020).

Further, in the event that upon a change of control, Mr. Frydenlund’s employment is terminated and/or the successor entity does not assume and agree to perform all of
the  Company’s  obligations  under  Mr.  Frydenlund’s  employment  agreement  with  the  Company,  then  Mr.  Frydenlund’s  employment  will  be  deemed  to  have  been
terminated without just cause and Mr. Frydenlund will be entitled to receive the same Frydenlund Severance Amount, as described above for a termination without just
cause under the normal course. In addition, if Mr. Frydenlund’s employment is terminated without just cause or for a disability, or Mr. Frydenlund elects to resign for
good reason, within 12 months after a change of control, then, in addition to the payment of the Frydenlund Severance Amount, all of Mr. Frydenlund’s unvested RSUs
will  automatically  vest,  all  of  Mr.  Frydenlund’s  unvested  stock  options  will  automatically  vest  and  will  be  exercisable  during  the  90-calendar  day  period  following
termination, and Mr. Frydenlund’s SARs will be exercisable during the 270-calendar day period following termination without any change to the performance or vesting
conditions which will still need to be met. The estimated Severance Amount payable to Mr. Frydenlund in the case of termination upon a change of control would be a
cash payment in the amount of US$861,348, plus the value attributable to the accelerated vesting of previously issued RSUs payable in Common Shares of the Company
of  US$626,135,  totaling  US$1,487,483,  assuming  that  the  triggering  event  took  place  on  December  31,  2020  (pursuant  to  Mr.  Frydenlund's  current  employment
agreement, but assuming his base salary as at December 31, 2020).

Mr.  Frydenlund’s  employment  agreement  also  provides  that  if  any  Covered  Payments  constitute  “parachute  payments”  within  the  meaning  of  the  Code  and  would
otherwise be subject to the excise tax imposed under Section 4999 of the Code or any Excise Tax, then the Covered Payments will be reduced (but not below zero) to the
extent necessary so that the sum of all Covered Payments does not exceed a specified threshold amount (generally an amount equal to three times Mr. Frydenlund’s
average annual compensation from the Company for the five years preceding the year of the change of control).

In  addition  to  payment  of  the  Frydenlund  Severance  Amount  and  other  amounts  in  either  of  the  circumstances  set  out  above,  in  the  event  of  any  termination,  the
Company  will  reimburse  all  direct  costs  of  relocating  Mr.  Frydenlund  and  his  family  to  Canada,  provided  such  relocation  occurs  within  14  months  from  the  date  of
termination. Such reimbursement will not apply to the extent the costs contemplated are paid by another employer.

216

Mr. Frydenlund is subject to non-solicitation provisions during the term of his employment agreement and for a period of 12-months after termination, under which Mr.
Frydenlund may not solicit any business from any customer, client or business relation of the Company, or hire or offer to hire or entice any officer, employee consultant
or business relation away from the Company.

Curtis H. Moore

Mr. Moore’s employment agreement (the “Moore Agreement”), effective October 6, 2017, has a term of two years and will automatically renew for additional one-year
terms unless either party provides a notice not to renew at least 90 days prior to the end of the initial two-year term or any subsequent one-year term. Pursuant to the
Moore  Agreement,  Mr.  Moore  is  currently  paid  an  annual  salary  of  US$199,957  (the  “Moore Base Salary”),  subject  to  review  and  increase  at  the  discretion  of  the
Company. Pursuant to the Moore Agreement, Mr. Moore will act as Vice President, Marketing and Corporate Development of the Company.

Mr.  Moore  is  also  entitled  to  receive  benefits  such  as  health  insurance,  vacation  and  other  benefits  consistent  with  the  Company’s  benefit  plans  extended  to  other
employees of the Company with a similar position or of a similar level. In addition to the Moore Base Salary, Mr. Moore will be eligible for the award of annual cash
incentive  compensation,  at  the  discretion  of  the  CEO  of  the  Company.  Such  award  is  totally  discretionary  as  determined  by  the  CEO  of  the  Company,  and  it  is
understood there is no guarantee of any award, let alone an award in any particular amount. Mr. Moore is also eligible to participate in and receive compensation under
the Company’s Omnibus Equity Incentive Compensation Plan, consistent with the terms of that Plan. Any awards under that Plan are totally discretionary as determined
by the CEO of the Company, and it is understood there is no guarantee of any award, let alone an award in any particular amount.

The Company may terminate the Moore Agreement for just cause, without just cause or in the event of a disability. Mr. Moore may terminate his employment for “good
reason” upon occurrence of any of the following: (i) a material reduction or diminution in his level of responsibility or office; (ii) a reduction in the Moore Base Salary;
or (iii) a proposed forced relocation to another geographic location greater than 50 miles from his current location at the time a move is requested after a change of
control.

In the event Mr. Moore’s employment is terminated by the Company without just cause or upon a disability or by the Company giving a notice not to renew the Moore
Agreement, or Mr. Moore elects to resign for good reason, or upon his death, he or his estate will be entitled to severance pay (the “Moore Severance Amount”) equal
to 1.0 (the Moore Severance Factor”) times the sum of the Moore Base Salary for the full year in which the date of termination occurs and an amount equal to the
greater of: (A) the Moore Severance Factor multiplied by the highest total aggregate cash bonus paid to Mr. Moore in any one of the last three years or the year in which
Mr.  Moore’s  termination  occurs;  or  (B)  fifteen  percent  of  the  Moore  Base  Salary  in  effect  at  the  time  of  such  termination.  The  estimated  Moore  Severance  Amount
payable to Mr. Moore in the case of such a termination, assuming that the termination took place on December 31, 2020, would be a cash payment in the amount of
US$216,022 (pursuant to Mr. Moore’s current employment agreement but assuming his base salary as at December 31, 2020).

Further, in the event that upon a change of control, Mr. Moore’s employment is terminated and/or the successor entity does not assume and agree to perform all of the
Company’s obligations under Mr. Moore’s employment agreement with the Company, then Mr. Moore’s employment will be deemed to have been terminated without
just cause and Mr. Moore will be entitled to receive the same Moore Severance Amount as described above for a termination without just cause under the normal course.
In  addition,  if  Mr.  Moore’s  employment  is  terminated  without  just  cause  or  for  a  disability,  or  Mr.  Moore  elects  to  resign  for  good  reason,  within  12  months  after  a
change of control, then, in addition to the payment of the Moore Severance Amount described above, all of Mr. Moore’s unvested RSUs will automatically vest, all of
Mr. Moore’s unvested stock options will automatically vest and will be exercisable during the 90-calendar day period following termination, and Mr. Moore’s SARs will
be exercisable during the 270-calendar day period following termination without any change to the performance or vesting conditions which will still need to be met.
The estimated Severance Amount payable to Mr. Moore in the case of termination upon a change of control would be a cash payment in the amount of US$216,022, plus
the value attributable to the accelerated vesting of previously issued RSUs payable in Common Shares of the Company of US$278,593, totaling US$494,615, assuming
that the triggering event took place on December 31, 2020 (pursuant to Mr. Moore’s current employment agreement, but assuming his base salary as at December 31,
2020).

Mr.  Moore  is  subject  to  non-solicitation  provisions  during  the  term  of  his  employment  agreement  and  for  a  period  of  12-months  after  termination,  under  which  Mr.
Moore may not solicit any business from any customer, client or business relation of the Company, or hire or offer to hire or entice any officer, employee consultant or
business  relation  away  from  the  Company,  except  however,  that  Mr.  Moore  may  solicit  any  utility  customer,  trading  partner,  intermediary,  broker,  investor,  strategic
partner, joint venture partner, or other similar entity for new business that does not conflict with any active negotiations that were ongoing by the Company at the time of
the termination.

217

Dee Ann Nazarenus

Ms.  Nazarenus’  employment  agreement  (the  “Nazarenus  Agreement”),  effective  September  1,  2020,  has  a  term  of  two  years  and  will  automatically  renew  for
additional one-year terms unless either party provides a notice not to renew at least 90 days prior to the end of the initial two-year term or any subsequent one-year term.
Pursuant to the Nazarenus Agreement, Ms. Nazarenus is currently paid an annual salary of US$149,963 (the “Nazarenus Base Salary”), subject to review and increase
at  the  discretion  of  the  Company.  Pursuant  to  the  Nazarenus  Agreement,  Ms.  Nazarenus  will  act  as  Vice  President,  Human  Resources  and  Administration  of  the
Company.

Ms. Nazarenus is also entitled to receive benefits such as health insurance, vacation and other benefits consistent with the Company’s benefit plans extended to other
employees of the Company with a similar position or of a similar level. In addition to the Nazarenus Base Salary, Ms. Nazarenus will be eligible for the award of annual
cash incentive compensation, at the discretion of the CEO of the Company. Such award is totally discretionary as determined by the CEO of the Company, and it is
understood there is no guarantee of any award, let alone an award in any particular amount. Ms. Nazarenus is also eligible to participate in and receive compensation
under  the  Company’s  Omnibus  Equity  Incentive  Compensation  Plan,  consistent  with  the  terms  of  that  Plan.  Any  awards  under  that  Plan  are  totally  discretionary  as
determined by the CEO of the Company, and it is understood there is no guarantee of any award, let alone an award in any particular amount.

The Company may terminate the Nazarenus Agreement for just cause, without just cause or in the event of a disability. Ms. Nazarenus may terminate her employment
for “good reason” upon occurrence of any of the following: (i) a material reduction or diminution in her level of responsibility or office; (ii) a reduction in the Nazarenus
Base Salary; or (iii) a proposed forced relocation to another geographic location greater than 50 miles from her current location at the time a move is requested after a
change of control.

In the event Ms. Nazarenus’ employment is terminated by the Company without just cause or upon a disability or by the Company giving a notice not to renew the
Nazarenus  Agreement,  or  Ms.  Nazarenus  elects  to  resign  for  good  reason,  or  upon  her  death,  she  or  her  estate  will  be  entitled  to  severance  pay  (the  “Nazarenus
Severance Amount”) equal to 1.0 (the Nazarenus Severance Factor”) times the sum of the Nazarenus Base Salary for the full year in which the date of termination
occurs and an amount equal to the greater of: (A) the Nazarenus Severance Factor multiplied by the highest total aggregate cash bonus paid to Ms. Nazarenus in any one
of  the  last  three  years  or  the  year  in  which  Ms.  Nazarenus’  termination  occurs;  or  (B)  fifteen  percent  of  the  Nazarenus  Base  Salary  in  effect  at  the  time  of  such
termination.  The  estimated  Nazarenus  Severance  Amount  payable  to  Ms.  Nazarenus  in  the  case  of  such  a  termination,  assuming  that  the  termination  took  place  on
December 31, 2020, would be a cash payment in the amount of US$164,500 (pursuant to Ms. Nazarenus’ current employment agreement but assuming her base salary as
at December 31, 2020).

Further, in the event that upon a change of control, Ms. Nazarenus’ employment is terminated and/or the successor entity does not assume and agree to perform all of the
Company’s obligations under Ms. Nazarenus’ employment agreement with the Company, then Ms. Nazarenus’ employment will be deemed to have been terminated
without just cause and Ms. Nazarenus will be entitled to receive the same Nazarenus Severance Amount as described above for a termination without just cause under
the normal course. In addition, if Ms. Nazarenus’ employment is terminated without just cause or for a disability, or Ms. Nazarenus elects to resign for good reason,
within 12 months after a change of control, then, in addition to the payment of the Nazarenus Severance Amount described above, all of Ms. Nazarenus’ unvested RSUs
will  automatically  vest,  all  of  Ms.  Nazarenus’  unvested  stock  options  will  automatically  vest  and  will  be  exercisable  during  the  90-calendar  day  period  following
termination, and Ms. Nazarenus’ SARs will be exercisable during the 270-calendar day period following termination without any change to the performance or vesting
conditions which will still need to be met. The estimated Severance Amount payable to Ms. Nazarenus in the case of termination upon a change of control would be a
cash payment in the amount of US$164,500, plus the value attributable to the accelerated vesting of previously issued RSUs payable in Common Shares of the Company
of US$102,437, totaling US$266,937, assuming that the triggering event took place on December 31, 2020 (pursuant to Ms. Nazarenus’ current employment agreement,
but assuming her base salary as at December 31, 2020).

Ms. Nazarenus is subject to non-solicitation provisions during the term of her employment agreement and for a period of 12-months after termination, under which Ms.
Nazarenus may not solicit any business from any customer, client or business relation of the Company, or hire or offer to hire or entice any officer, employee consultant
or  business  relation  away  from  the  Company,  except  however,  that  Ms.  Nazarenus  may  solicit  any  utility  customer,  trading  partner,  intermediary,  broker,  investor,
strategic partner, joint venture partner, or other similar entity for new business that does not conflict with any active negotiations that were ongoing by the Company at
the time of the termination.

218

COMPENSATION COMMITTEE REPORT

Based on the Compensation Committee’s review of the Compensation Discussion and Analysis and discussions with the Board and the Company’s management, the
Compensation Committee recommended that the foregoing Compensation Discussion and Analysis be included in this Annual Report on Form 10-K for the year ended
December 31, 2020.

Submitted by the members of the Compensation Committee of the Board:

Benjamin Eshleman III
Bruce D. Hansen
Robert W. Kirkwood, Chair

Director Compensation

Director Compensation Table

The Company’s policy with respect to directors’ compensation was developed by the Board, on recommendation of the Compensation Committee. The following table
sets forth the compensation awarded, paid to or earned by the directors of the Company during the most recently completed fiscal year. Directors of the Company who
are also officers or employees of the Company are not compensated for service on the Board; therefore, no fees were payable to Mark S. Chalmers for his service as a
director of the Company in 2020.

Name

(1)

J. Birks Bovaird

Benjamin Eshleman III

Barbara A. Filas

Bruce D. Hansen

Dennis Higgs

Robert W. Kirkwood

Alexander G. Morrison

Notes:

Fees
Earned
(2)
(US$)

Share-Based
Awards
(3)
(US$)

Option-Based
Awards
(US$)

Non-Equity
Incentive Plan
Compensation
(US$)

Pension Value
(US$)

All Other
Compensation
(US$)

Total
(US$)

44,000

36,666

36,666

41,066

33,734

36,666

33,734

88,000

73,332

73,332

82,132

67,468

73,332

67,468

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

Nil

132,000

109,998

109,998

123,198

101,202

109,998

101,202

(1) As President and CEO, Mr. Chalmers was not paid any fees for acting as a director and is therefore not represented on the Director Compensation Table.
(2) All fees were calculated in U.S. dollars. Messrs. Bovaird and Higgs were then paid in Cdn$ equivalents based on rates at the time of payment.
(3) The share-based awards were comprised of RSUs, which were granted during 2020. One half of the RSUs issued in 2020 vested on January 27, 2021, another
25% will vest on January 27, 2022 and the remaining 25% will vest on January 27, 2023. Upon vesting, each RSU entitles the holder thereof to one Common Share
without the payment of any additional consideration.

Retainer and Meeting Fees

The  Company’s  director  compensation  program  is  designed  to  enable  the  Company  to  attract  and  retain  highly  qualified  individuals  to  serve  as  directors.  Based  on
advice  from  the  Harlon  Group,  to  ensure  that  the  compensation  payable  to  the  Company’s  directors  is  in  line  with  the  peer  group  used  for  determining  NEO
compensation,  and  on  recommendation  of  the  Compensation  Committee,  during  2020,  the  compensation  payable  to  directors,  which  is  paid  only  to  non-employee
directors, was:

•
•
•
•
•
•

annual retainer for Board member of US$33,734;
annual retainer for committee (other than Audit Committee) Chairs of US$36,666;
annual retainer for Audit Committee Chair of US$41,066;
annual retainer for Chair of the Board of US$44,000;
reimbursement of related travel and out-of-pocket expenses; and
no additional fees for attendance at Board or committee meetings.

219

Incentive Plan Awards

The table below shows the number of stock options and RSUs outstanding for each director (other than Mr. Chalmers) and their value as of December 31, 2020 based on
the last trade of the Common Shares on the NYSE American prior to the close of business on December 31, 2020 of US$4.26.

Outstanding Share-Based Awards and Option-Based Awards as of December 31, 2020

Option-Based Awards

Share-Based Awards

(1)

Number of
Securities
Underlying
Unexercised
Options

(3)

Option Exercise
Price
(3)
(US$)

Option
Expiration Date

Value of
Unexercised In-
the-Money
Options
(US$)

Number of Shares or Units of
Shares that Have Not Vested

Market or Payout Value of
Share-Based Awards that
Have Not Vested
(US$)

Nil

Nil

Nil

Nil

17,212
17,212
27,412
18,615

Nil

Nil

Nil

Nil

Nil

Nil

7.42
5.18
4.79
4.48

Nil

Nil

Nil

Nil

Nil

Nil

12/12/2021
12/16/2022
07/11/2023
01/16/2025

Nil

Nil

Nil

Nil

Nil

Nil

Nil
Nil
Nil
Nil

Nil

Nil

77,072

68,120

61,702

71,889

59,089

70,405

43,318

328,327

290,191

262,851

306,247

251,719

299,925

184,535

Name

(2)

J. Birks Bovaird
(Chair)

Benjamin Eshleman
III

Barbara A. Filas

(4)

Bruce D. Hansen

Dennis Higgs

Robert W. Kirkwood

Alexander G.
Morrison

(5)

Notes:

(1) The share-based awards were comprised of RSUs, which were granted during 2018, 2019 and 2020. One half of the RSUs vest on the January 27 following the
first anniversary of the date of grant, another 25% vest on the January 27 following the second anniversary of the date of grant, and the remaining 25% vest on the
January 27 following the third anniversary of the date of grant. Upon vesting, each RSU entitles the holder thereof to one Common Share without the payment of
any additional consideration.
(2) As President and CEO, Mr. Chalmers will not be paid any fees or equity grants for acting as a director.
(3) The number of options and the exercise price of the options have been adjusted to take into account the Consolidation.
(4) Barbara A. Filas was appointed to the Board on March 12, 2018.
(5) Mr. Morrison was appointed to the Board effective August 1, 2019.

220

Incentive Plan Awards – Value Vested or Earned During the 12-Month Period Ended December 31, 2020

Name

(1)

Option-Based Awards – Value
Vested During the Year
(US$)

Share-Based Awards – Value Vested
During the Year
(US$)

(2)

Non-Equity Incentive Plan
Compensation – Value Earned
During the Year
(US$)

J. Birks Bovaird

Benjamin Eshleman III

Barbara A. Filas

Bruce D. Hansen

Dennis L. Higgs

Robert W. Kirkwood

Alexander G. Morrison

Notes:

Nil

Nil

Nil

Nil

Nil

Nil

Nil

57,345

42,603

32,206

53,522

43,965

46,309

7,844

Nil

Nil

Nil

Nil

Nil

Nil

Nil

(1) Mark S. Chalmers, the current President and CEO of the Company, was appointed to the Board on February 1, 2018. As President and CEO, Mr. Chalmers will
not be paid any fees or equity grants for acting as a director.
(2) The value of share-based awards vesting, reported herein, reflect previously granted RSUs that vested in 2020, and include the value of those shares withheld
from issuance to cover the Directors’ respective tax withholding obligations (with the exception of U.S.-based Directors, who are not considered employees of the
Company).

Share Ownership Requirement

At its meeting held on January 23, 2014, the Board adopted a share ownership requirement for Board members. It provides that all non-employee directors must own a
requisite  number  of  Common  Shares  by  the  later  of  five  years  from  the  commencement  of  their  directorship  or  the  date  on  which  the  Common  Share  ownership
requirement was adopted. Under this requirement, non-employee directors are required to own Common Shares with a value equal to twice (2x) the value of their annual
director retainers. The Common Shares are valued at the higher of the price they were acquired or the year-end closing price of the Common Shares on the TSX or
NYSE American for the previous year. Further, until such time as a non-employee director reaches his or her share ownership requirement, the non-employee director is
required to hold 50% of all Common Shares received upon exercise of stock options or Stock Appreciation Rights (net of any Common Shares utilized to pay for the
exercise  price  of  the  option  and  tax  withholding)  or  upon  the  vesting  of  Restricted  Stock  Units  (net  of  any  shares  utilized  to  pay  for  tax  withholding,  and  shall  not
otherwise sell or transfer any Common Shares.

Shares that count toward satisfaction of this share ownership requirement, referred to as the “Qualifying Shares,” include:

•
•
•
•
•

shares purchased on the open market;
shares obtained through stock option or SAR exercises pursuant to the Company’s Equity Incentive Plan, as amended from time to time;
shares obtained upon the vesting of RSUs granted pursuant to the Equity Incentive Plan;
shares owned by a company that is controlled by the non-employee director; and
shares owned by the spouse or a child of the non-employee director.

This requirement does not apply to a nominee of a shareholder of the Company pursuant to a contractual right of the shareholder to nominate one or more directors to the
Board. In instances where the share ownership requirement is deemed inappropriate for, or would place a severe hardship on, a non-employee director, the Governance
and Nominating Committee may recommend to the Board that it exempt that non-employee director from all or part of this requirement or, alternatively, that it develop
an  alternative  share  ownership  requirement  that  reflects  both  the  intention  of  the  requirement  and  the  personal  circumstances  of  the  non-employee  director.  A  non-
employee  director  who  does  not  meet  the  share  ownership  requirements  in  the  prescribed  time  period  may  be  asked  to  resign  from  the  Board  and  may  not  be  re-
nominated.

All of the directors of the Company are currently in compliance with this policy.

Share Holding Requirement

Until  such  time  as  a  Non-Employee  Director  reaches  his  or  her  share  ownership  requirement,  the  Non-Employee  Director  is  required  to  hold  50%  of  all  shares  of
Common Stock received upon exercise of stock options or SARs (net of any shares utilized to pay for the exercise price of the option or SAR and tax withholding) or
upon the vesting of RSUs (net of any shares utilized to pay for tax withholding), and shall not otherwise sell or transfer any Qualifying Shares.

221

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

Securities Authorized for Issuance under Equity Compensation Plans

The following table provides information as of December 31, 2020, concerning options, RSUs and SARs outstanding pursuant to the Equity Incentive Plan, as well as
outstanding Uranerz Replacement Options (defined below, see “Uranerz Replacement Options”), which have been approved by shareholders:

Plan Category

Number of Common Shares to be
issued upon exercise of outstanding
options, warrants and rights

(1)

Weighted-average exercise price of
outstanding options, warrants and

rights (US$)

(1)(3)

Number of Common Shares remaining
available for future issuance

(1)

Equity compensation plans approved by
security holders

Equity compensation plans not approved
by security holders

Total

Notes:

4,423,766 

(2)(4)

Nil

4,423,766 

$2.92 

(5)

Nil

$2.92

9,343,422 

Nil

9,343,422 

(1) The number of Common Shares, and the exercise price thereof, has been adjusted to take into account the Consolidation.
(2) Includes 1,609,087 stock options and 1,094,056 RSUs. With a few exceptions, each RSU vests annually at approximately the following intervals: as to 50% one
year after the date of grant, as to another 25% two years after the date of grant, and as to the remaining 25% three years after the date of grant. Upon vesting, each
RSU entitles the holder to receive one Common Share without any additional payment.
(3) 1,094,056 RSUs have been excluded from the weighted average exercise price because they have no exercise price.
(4) Includes  1,720,623  SARs.  Each  SAR  granted  entitles  the  holder,  on  exercise,  to  a  payment  in  cash  or  shares  (at  the  election  of  the  Company)  equal  to  the
difference between the market price of the Common Shares at the time of exercise and $2.92 (the market price at the time of grant) over a five-year period, but vest
only upon the achievement of the following performance goals: as to one-third of the SARs granted upon the VWAP of the Common Shares on the NYSE American
equalling or exceeding US$5.00 for any continuous 90-calendar day period; as to an additional one-third of the SARs granted, upon the VWAP of the Company’s
common  shares  on  the  NYSE  American  equalling  or  exceeding  US$7.00  for  any  continuous  90  calendar-day  period;  and  as  to  the  final  one-third  of  the  SARs
granted, upon the VWAP of the Company’s common shares on the NYSE American equalling or exceeding US$10.00 for any continuous 90 calendar-day period.
Further, notwithstanding the foregoing vesting schedule, no SARs were able to be exercised by the holder for an initial period of one year from the Date of Grant;
the date first exercisable being January 22, 2020.
(5) Represents a weighted average exercise price of: (i) $2.58, which is the weighted average price pursuant to the Omnibus Equity Incentive Plan, and (ii) $5.94,
which is the weighted average price pursuant to the Uranerz Replacement Options.

There are no compensation plans under which equity securities of the Company are authorized for issuance that were adopted without the approval of the Company’s
shareholders.

2018 Amended and Restated Omnibus Equity Incentive Compensation Plan

Summary of Equity Incentive Plan

The following is a summary of the principal terms of the Equity Incentive Plan, which is qualified in its entirety by reference to the text of the Equity Incentive Plan. The
Board or a committee authorized by the Board (the “Committee”) is responsible for administering the Equity Incentive Plan.

The  annual  burn  rate  under  the  Equity  Incentive  Plan,  as  defined  by  Section  613(p)  of  the  TSX  Company  Manual,  is  the  number  of  securities  granted  under  the
arrangement  during  the  applicable  fiscal  year*  divided  by  the  weighted  average  number  of  securities  outstanding  for  the  applicable  fiscal  year,  for  the  years  ended
December 31, 2020, 2019 and 2018, respectively, are as follows:

222

2020

2019

2018

Weighted Average Number of Securities Outstanding

Options Granted

RSUs Granted

SARs Granted

Total Securities Awarded under the Arrangement

Burn Rate

121,168,136

711,414

740,998

Nil

1,452,412

1.2 %

95,665,367

296,450

731,435

2,195,994

3,223,879

3.4 %

83,475,400

442,956

1,191,132

Nil

1,634,088

2.0 %

* For purposes of this table, all equity is reported in the year granted, not necessarily earned.

The Equity Incentive Plan will permit the Committee to grant awards (“Awards”) to eligible participants thereunder (“Participants”) for non-qualified stock options
(“NQSOs”), incentive stock options (“ISOs” and together with NQSOs, “Options”), SARs, restricted stock (“Restricted Stock”), RSUs, deferred share units (“DSUs”),
performance shares (“Performance Shares”), performance units (“Performance Units”) and stock-based awards (“SBAs”) to Eligible Participants.

The number of Common Shares reserved for issuance under the Equity Incentive Plan shall not exceed 10% of the then-issued and outstanding Common Shares from
time to time. Subject to applicable law, the requirements of the TSX or the NYSE American and any shareholder or other approval which may be required, the Board
may in its discretion amend the Plan to increase such limit without notice to any Participants. The number of Common Shares reserved for issuance to insiders of the
Company pursuant to the Equity Incentive Plan, together with all other share compensation arrangements, shall not exceed 10% of the outstanding Common Shares.
Within any one-year period, the number of Common Shares issued to insiders pursuant to the Equity Incentive Plan and all other share compensation arrangements of
the Company will not exceed an aggregate of 10% of the outstanding Common Shares.

Pursuant to the rules of the TSX, since the Equity Incentive Plan provides for a maximum number of Common Shares issuable thereunder based on a percentage of the
outstanding Common Shares from time to time, the Equity Incentive Plan must be renewed by approval of the shareholders of the Company every three years.

Options

The exercise price for any Option granted pursuant to the Equity Incentive Plan will be determined by the Committee and specified in the Award Agreement, provided
however, that the price will not be less than the fair market value (the “FMV”) of the Common Shares on the day of grant (which cannot be less than the greater of (a)
the volume weighted average trading price of the Common Shares on the TSX or the NYSE American for the five trading days immediately prior to the grant date; or (b)
the closing price of the Company’s Common Shares on the TSX or the NYSE American on the trading day immediately prior to the grant date), provided further, that the
exercise price for an ISO granted to a holder of 10% or more of the Company’s Common Shares (a “Significant Shareholder”) shall not be less than 110% of the FMV.

Options will expire at such time as the Committee determines at the time of grant; provided, no Option will be exercisable later than the tenth anniversary date of its
grant and, provided further, no ISO granted to a Significant Shareholder shall be exercisable after the expiration of five years from the date of grant, except where the
expiry date of any NQSO would occur in a blackout period or within five days after the end of a blackout period, in which case the expiry date will be automatically
extended to the tenth business day following the last day of a blackout period.

SARs

A stock appreciation right or an SAR entitles the holder to receive the difference between the FMV of a Common Share on the date of exercise and the grant price. The
grant price of an SAR will be determined by the Committee and specified in the Award Agreement. The price will not be less than the FMV of the Company’s Common
Shares on the day of grant.

Upon the exercise of an SAR, a Participant shall be entitled to receive payment from the Company in an amount representing the difference between the FMV of the
underlying Common Shares on the date of exercise over the grant price. At the discretion of the Committee, the payment may be in cash, Common Shares, or some
combination thereof.

223

Restricted Stock and RSUs

Restricted  Stock  are  awards  of  Common  Shares  that  are  subject  to  forfeiture  based  on  the  passage  of  time,  the  achievement  of  performance  criteria,  and/or  the
occurrence of other events, over a period of time, as determined by the Committee. RSUs are similar to Restricted Stock but provide a right to receive Common Shares
or cash, or a combination of the two, upon settlement.
To the extent required by law, holders of Restricted Stock shall have voting rights during the restricted period; however, holders of RSUs shall have no voting rights until
and unless Common Shares are issued on the settlement of such RSUs.

DSUs

DSUs are awards denominated in units that provide the holder with a right to receive Common Shares or cash or a combination of the two upon settlement.

Performance Shares and Performance Share Units

Performance Shares are awards, denominated in Common Shares, the value of which, at the time they are payable, are determined as a function of the extent to which
corresponding performance criteria have been achieved. Performance Units are equivalent to Performance Shares but are denominated in units. The extent to which the
performance criteria are met will determine the ultimate value and/or number of Performance Shares or Performance Units that will be paid to the Participant.

The  Committee  may  pay  earned  Performance  Shares  or  Performance  Units  in  the  form  of  cash  or  Common  Shares  equal  to  the  value  of  the  Performance  Share  or
Performance  Unit  at  the  end  of  the  performance  period.  The  Committee  may  determine  that  holders  of  Performance  Shares  or  Performance  Units  be  credited  with
consideration equivalent to dividends declared by the Board and paid on outstanding Common Shares.

SBAs

The  Committee  may,  to  the  extent  permitted  by  the  TSX  and  the  NYSE  American,  as  applicable,  grant  other  types  of  equity-based  or  equity-related  Awards  not
otherwise described by the terms of the Equity Incentive Plan in such amounts and subject to such terms and conditions as the Committee determines. Such SBAs may
involve the transfer of actual Common Shares to Participants, or payment in cash or otherwise of amounts based on the value of Common Shares.

Cessation of Awards

Upon termination of the Participant’s employment or term of office or engagement with the Company for any reason other than death: (i) any of the Options held by the
Participant that are exercisable on the termination date continue to be exercisable until the earlier of three months (six months in the case of a voluntary retirement) after
the termination date and the date on which the exercise period of the Option expires, and any Options that have not vested at the termination date shall immediately
expire; (ii) any RSUs held by a Participant that have vested at the termination date will be paid to the Participant and any RSUs that have not vested at the termination
date  will  be  immediately  cancelled  unless  otherwise  determined  by  the  Committee;  and  (iii)  the  treatment  for  all  other  types  of  Awards  shall  be  as  set  out  in  the
applicable Award agreement.

Corporate Reorganization and Change of Control

In connection with a Corporate Reorganization, the Committee will have the discretion to permit a holder of Options to purchase, and the holder shall be required to
accept,  on  the  exercise  of  such  Option,  in  lieu  of  Common  Shares,  securities  or  other  property  that  the  holder  would  have  been  entitled  to  receive  as  a  result  of  the
Corporate Reorganization if that holder had owned all Common Shares that were subject to the Option.

In the event of a Change of Control (as defined in the Equity Incentive Plan), subject to applicable laws and rules and regulations of a national exchange or market on
which  the  Common  Shares  are  listed  or  as  otherwise  provided  in  any  Award  agreement,  (a)  all  Options  and  SARs  shall  be  accelerated  to  become  immediately
exercisable; (b) all restrictions imposed on Restricted Stock and RSUs shall lapse and RSUs shall be immediately settled and payable; (c) target payout opportunities
attainable under all outstanding Awards of performance-based Restricted Stock, performance-based RSUs, Performance Units and Performance Shares shall be deemed
to have been fully earned; (d) unless otherwise specifically provided in a written agreement entered into between the Participant and the Company or an Affiliate, the
Committee shall immediately cause all other Stock-Based Awards to vest and be paid out as determined by the Committee, and (e) the Committee will have discretion to
cancel all outstanding Awards, and the value of such Awards will be paid in cash based on the change of control price.

Notwithstanding  the  above,  no  acceleration  of  vesting,  cancellation,  lapsing  of  restrictions,  payment  of  an  Award,  cash  settlement  or  other  payment  will  occur  with
respect to an Award if the Committee determines, in good faith, that the Award will

224

be honored, assumed or substituted by a successor corporation, provided that such honored, assumed or substituted Award must: (a) be based on stock which is traded on
the TSX and/or the NYSE American or another established securities market in the United States; (b) provide such Participant with rights and entitlements substantially
equivalent to or better than the rights, terms and conditions applicable under such Award; (c) recognize, for the purpose of vesting provisions, the time that the Award
has been held prior to the Change of Control; (d) have substantially equivalent economic value to such Award; and (e) have terms and conditions which provide that in
the event a Participant’s employment with the Company, and affiliate or a successor Company is involuntarily terminated or constructively terminated at any time within
twelve months of the Change of Control, any conditions on a Participant’s rights under, or any restrictions on transfer or exercisability applicable to such alternative
Award shall be waived or shall lapse, as the case may be.

Amending the Equity Incentive Plan

Except  as  set  out  below,  and  as  otherwise  provided  by  law  or  stock  exchange  rules,  the  Equity  Incentive  Plan  may  be  amended,  altered  modified,  suspended  or
terminated by the Committee at any time, without notice or approval from shareholders, including but not limited to for the purposes of:

a. making any acceleration of or other amendments to the general vesting provisions of any Award;

b. waiving any termination of, extending the expiry date of, or making any other amendments to the general term of any Award or exercise period thereunder

provided that no Award held by an insider may be extended beyond its original expiry date;

c. making any amendments to add covenants or obligations of the Company for the protection of Participants;

d. making any amendments not inconsistent with the Plan as may be necessary or desirable with respect to matters or questions which, in the good faith opinion of

the Board, it may be expedient to make, including amendments that are desirable as a result of changes in law or as a “housekeeping” matter; or

e. making  such  changes  or  corrections  which  are  required  for  the  purpose  of  curing  or  correcting  any  ambiguity  or  defect  or  inconsistent  provision  or  clerical

omission or mistake or manifest error.

Amendments requiring the prior approval of the Company’s shareholders are: (i) a reduction in the price of a previously granted Option or SAR benefiting an insider; (ii)
an increase in the total number of Common Shares available under the Equity Incentive Plan or the total number of Common Shares available for ISOs; (iii) an increase
to the limit on the number of Common Shares issued or issuable to insiders; (iv) an extension of the expiry date of an Option or SAR other than in relation to a blackout
period; and (v) any amendment to the amendment provisions of the Equity Incentive Plan.

Uranerz Replacement Options

On June 18, 2015, in connection with the acquisition of Uranerz, the Company issued 2,048,000 stock options of the Company, by assuming the then-existing options
granted pursuant to the Uranerz 2005 Stock Option Plan, as amended on June 10, 2009 (the “2005 Stock Option Plan”). As of the date hereof, there are 437,701 stock
options outstanding under the 2005 Stock Option Plan (the “Uranerz Replacement Options”). These options are now exercisable for Common Shares of the Company,
adjusted to take into account the share exchange ratio applicable to that acquisition. No further stock options will be granted pursuant to the 2005 Stock Option Plan. The
options have varying expiry dates with the last options expiring in June 2025.

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS

The following tables set forth information as of March 18, 2021 regarding the ownership of our Common Shares by each NEO, each director and all directors and NEOs
as a group. Except as set out below, the Company is not aware of any person who owns more than 5% of our Common Shares.

The  number  of  Common  Shares  beneficially  owned  and  the  percentage  of  common  shares  beneficially  owned  are  based  on  a  total  of  140,565,924  Common  Shares
issued and outstanding as of March 18, 2021.

Beneficial  ownership  is  determined  in  accordance  with  the  rules  and  regulations  of  the  SEC.  Common  Shares  subject  to  options  that  are  exercisable  within  60  days
following March 18, 2021 are deemed to be outstanding and beneficially owned by the optionee or holder for the purpose of computing share and percentage ownership
of that optionee or holder but are not deemed to be outstanding for the purpose of computing the percentage ownership of any other person. No RSUs vest within 60
days after March 18, 2021. Except as indicated in the footnotes to this table, and as affected by applicable community property laws,

225

all persons listed have sole or shared voting and investment power for all Common Shares shown as beneficially owned by them.

As of March 18, 2021, there were 140,565,924 Common Shares issued and outstanding as fully paid and non-assessable and carrying a right to one vote per share. The
following table sets forth certain information regarding the direct ownership of Common Shares as of March 18, 2021 by: (i) each of Energy Fuels’ directors; (ii) each of
Energy Fuels’ NEOs; and (iii) all of Energy Fuels’ NEOs and directors as a group.

Beneficial Ownership

Beneficial Owner (Named Executive Officers and
Directors)

(1)

Shares of Common Stock
Currently Owned

Shares of Common Stock Acquirable
Within 60 days

(2)

Total

Percent of Class

(3)

Scott A. Bakken

J. Birks Bovaird

Mark S. Chalmers

Benjamin Eshleman III

Barbara A. Filas

David C. Frydenlund

Bruce D. Hansen

Dennis L. Higgs

Robert W. Kirkwood

(4)

Curtis H. Moore

Alexander G. Morrison

Dee Ann Nazarenus

Current Directors and Named Executive Officers as a
Group (12 total)

(5)

Notes:

50,551

136,103

333,330

101,224

69,039

262,514

179,455

329,856

535,718

69,036

86,400

14,080

2,167,306

8,982 

Nil

350,000 

Nil

Nil

130,014 

Nil

80,451 

Nil

22,126 

Nil

6,933 

598,506 

59,533 

136,103 

683,330 

101,224 

69,039 

392,528 

179,455 

410,307 

535,718 

91,162 

86,400 

21,013 

2,765,812 

0.04  %

0.10  %

0.49  %

0.07  %

0.05  %

0.28  %

0.13  %

0.29  %

0.38  %

0.06  %

0.06  %

0.01  %

1.97 %

(1) Except as otherwise indicated, the address for each beneficial owner is 225 Union Blvd., Suite 600, Lakewood, Colorado 80228 USA.
(2) With respect to Energy Fuels’ NEOs and Energy Fuels’ directors, this amount includes common shares, which could be acquired upon exercise of stock options
or SARs which are either currently vested and exercisable or will vest and become exercisable within 60 days after March 18, 2021. No RSUs vest within 60 days
after March 18, 2021. As of market close on March 17, 2021, the first performance criterion to the January 2019 grant was met, the 90-calendar-day VWAP of
Common Shares on the NYSE American having equaled or exceeded US$5.00. As a result, one-third (1/3) of each grantee's total number of SARs have vested and
are now exercisable, subject to any blackout periods imposed by the Company.
(3) Based on 140,565,924 Common Shares outstanding on March 18, 2021.
(4) Robert W. Kirkwood has an indirect beneficial interest in Common Shares of the Company as follows: 211,275 held by Kirkwood Son Trust #2. Mr. Kirkwood
has a direct beneficial interest in the remaining 324,443 Common Shares reported. In total, this indirect beneficial interest in Common Shares represents .38% of the
class.
(5) The  percent  of  class  of  Common  Shares  both  directly  and  indirectly  held  by  the  Officers  and  Directors  of  the  Company,  excluding  shares  of  common  stock
acquirable within 60 days of March 18, 2021 is 1.54    %.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE

INTEREST OF MANAGEMENT & OTHERS IN MATERIAL TRANSACTIONS

The Company reviews all known relationships and transactions in which the Company and its directors and executive officers or their immediate family members are
participants to determine whether they qualify for disclosure as a transaction with related persons under Item 404(d) of Regulation S-K of the Exchange Act. We screen
for these relationships and transactions through the annual circulation of a Directors and Officers Questionnaire, or a “D&O Questionnaire,” to each member of the
Board and each of our officers who is a reporting person under Section 16 of the Exchange Act. The D&O Questionnaire contains questions intended to identify related
persons and transactions between the Company and related persons. The Company’s Code of Business Conduct and Ethics requires that any situation that presents an
actual  or  potential  conflict  between  a  director,  officer  or  employee’s  personal  interest  and  the  interests  of  the  Company  must  be  reported  to  the  Company’s  General
Counsel or, in the case of reports by directors, to the Chair of the Company’s Audit Committee. Generally, any related-party transaction that would require disclosure
pursuant to Item 404 of Regulation S-K would require prior approval. Any waivers from these requirements that are granted for the benefit of the Company’s directors or
executive officers must be granted by the Board.

226

Except  as  described  in  this  Annual  Report  on  Form  10-K  for  the  year  ended  December  31,  2020,  no  (i)  officer,  director,  promoter  or  affiliate  of  the  Company,  (ii)
proposed director of the Company, or (iii) associate or affiliate of any of the foregoing persons, has had any material interest, direct or indirect, in any transaction during
the two fiscal years ended December 31, 2020 and 2019 or in any proposed transaction which has materially affected or would materially affect the Company or its
subsidiaries.

On May 17, 2017, the Board appointed Robert W. Kirkwood and Benjamin Eshleman III to the Board of Directors of the Company.

Mr. Kirkwood is a principal of the Kirkwood Companies, including Kirkwood Oil and Gas LLC, Wesco Operating, Inc., and United Nuclear LLC (“United Nuclear”).
United Nuclear, owns a 19% interest in the Company’s Arkose Mining Venture, while the Company owns the remaining 81%. The Company acts as manager of the
Arkose Mining Venture and has management and control over operations carried out by the Arkose Mining Venture. The Arkose Mining Venture is a contractual joint
venture governed by a venture agreement dated as of January 15, 2008 entered into by Uranerz Energy Corporation (a subsidiary of the Company) and United Nuclear
(the “Venture Agreement”).

United Nuclear contributed $0.13 million to the expenses of the Arkose Joint Venture based on the approved budget for the twelve months ended December 31, 2020.

Mr. Benjamin Eshleman III is President of Mesteña LLC, which became a shareholder of the Company through the Company’s acquisition of Mesteña Uranium, L.L.C
(now Alta Mesa LLC), together with Leoncito Plant, LLC and Leoncito Project, LLC (collectively, the “Acquired Companies”), in June 2016 by way of a Membership
Interest Purchase Agreement (the “Purchase Agreement”) between Energy Fuels Inc., its subsidiary Energy Fuels Holdings Corp. as purchaser (the “Purchaser”), and
Mesteña, LLC, Jones Ranch Minerals Unproven, Ltd. and Mesteña Unproven, Ltd. as sellers (collectively, the “Sellers”).

Pursuant to the Purchase Agreement, the Alta Mesa Properties held by the Acquired Companies are subject to a royalty of 3.125% of the value of the recovered U O
8
from the Alta Mesa Properties sold at a price of $65.00 per pound or less, 6.25% of the value of the recovered U O  from the Alta Mesa Properties sold at a price greater
than $65.00 per pound and up to and including $95.00 per pound, and 7.5% of the value of the recovered U O  from the Alta Mesa Properties sold at a price greater than
$95.00 per pound. The royalties are held by the Sellers, and Mr. Eshleman and his extended family hold all of the ownership interests in the Sellers. In addition, Mr.
Eshleman and certain members of his extended family are parties to surface use agreements that entitle them to surface use payments from the Acquired Companies in
certain  circumstances.  The  Alta  Mesa  Properties  are  currently  being  maintained  on  care  and  maintenance  to  enable  the  Company  to  restart  operations  as  market
conditions warrant. Due to the price of U O , the Company did not pay any royalty payments to the Sellers or to Mr. Eshleman or his immediate family members during
the year ended December 31, 2020. The Company makes surface use payments on an annual basis to Mr. Eshleman and his immediate family members and has accrued
$0.0 million as of December 31, 2020.

3

8

3

3

8

8

3

The Board is currently comprised of eight directors, and eight are nominated for election as directors of the Company at the Meeting.

CORPORATE GOVERNANCE DISCLOSURE

The Board is responsible for determining whether or not each director is independent. This assessment is made in accordance with standards set forth in Section 803 of
the NYSE American LLC Company Guide (the “NYSE Guide”), as well as NI 52-110, and the Company’s corporate governance policies. Under NI 52-110, a director is
considered to be unrelated and independent by the Board if the Board determines that the director has no direct or indirect material relationship with the Company. A
material relationship is a relationship that could, in the view of the Board, be reasonably expected to interfere with the exercise of the director’s judgment independent of
management. With the assistance of the Governance and Nominating Committee, the Board reviews each director’s independence annually and upon the appointment or
election of a new director. The Board last considered this matter at its meeting on March 18, 2021.

Seven of the eight directors are considered by the Board to be independent within the meaning of NI 52-110 and Section 803A of the NYSE Guide. Mark S. Chalmers is
not an independent director as he is the President and CEO of the Company. However, each of the remaining directors, namely, J. Birks Bovaird, Benjamin Eshleman III,
Barbara A. Filas, Bruce D. Hansen, Dennis L. Higgs, Robert W. Kirkwood and Alexander G. Morrison, are independent directors of the Company since none have been
an executive officer or employee of the Company during the last three years, nor has a relationship that would interfere with the exercise of independent judgement in
carrying out the responsibilities as a director.

The Chair of the Board, and the Chairs of all of the Board’s Committees are independent directors.

A number of directors of the Company are also directors of other reporting issuers (see Item 10, above).

227

The Chair of the Board, J. Birks Bovaird, is not a member of management and is an unrelated and independent director. One of his principal responsibilities is to
oversee the Board processes so that it operates efficiently and effectively in carrying out its duties and to act as a liaison between the Board and management. The
independent directors of the Board are encouraged by the Board to hold private sessions as such independent directors deem necessary in the circumstances.

Principal Accountant Fees and Services

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Year Ended

Audit Fees

(1)

Audit-Related Fees

Tax Fees

(3)

All Other Fees

(4)

December 31, 2020

December 31, 2019

$520,000
(2)

$1,271,396

Nil

Nil

$30,204

$23,097

Nil

Nil

Notes:

(1) “Audit Fees” are the aggregate fees billed by KPMG in auditing the Company’s annual financial statements.
(2) Audit Fees for the year ended December 31, 2019 include $656,000 for the Company’s first Internal Controls Over Financial Reporting (“ICFR”) audit under
Section 404(b) of the Sarbanes Oxley Act of 2002, due to the Company ceasing to be an “emerging growth company” effective December 31, 2019 and because
the Company did not meet the definition of “non-accelerated filer.” Had the Company met the definition of “non-accelerated filer”, it would have been exempt
from the ICFR audit requirements for the year ended December 31, 2019. At the time the Company filed its Form 10-K for the year ended December 31, 2019,
it was not a “smaller reporting company” because it had a public float of greater than $75 million. However, on March 12, 2020, the SEC announced changes to
the definitions of “accelerated filer” and “large accelerated filer” effective as of April 27, 2020. Pursuant to these changes, companies meeting the definition of
“smaller  reporting  company”  with  annual  revenues  of  less  than  $100  million  are  not  required  to  obtain  an  ICFR  audit  by  an  independent  auditor.  The
Company’s  year  ended  December  31,  2019  revenue  was  $5.9  million.  The  Company’s  year  ended  December  31,  2020  revenue  was  $1.7  million.  If  the
Company’s revenue remains less than $100 million and its public float is less than $700 million, then there would be no requirement for an ICFR audit by an
independent auditor for the year ended December 31, 2021. The Company’s public float as at March 18, 2021 exceeded $700 million. If the Company’s public
float continues to exceed $700 million at June 30, 2021, then the Company would be subject to an ICFR audit by an independent auditor for the year ended
December 31, 2021.

(3) “Tax Fees” are fees for professional services rendered by KPMG for tax compliance, tax advice and tax planning. These fees are paid Canadian dollars and were
translated into U.S. dollars using the December 31, 2020 foreign exchange rate of 1 Cdn$ = USD$1.27. The fees for the year ended December 31, 2020 are an
estimate because the work will be performed in 2021.

(4) “All Other Fees” consist of fees for product and services other than the services reported above.

Policy on Pre-Approval by our Audit Committee of Services Performed by Independent Auditors

Pursuant to the Audit Committee Charter, the Audit Committee has the responsibility to review and approve the fees charged by the external auditors for audit services,
and to review and approve all services other than audit services to be provided by the external auditors, and associated fees. All engagements and fees for the fiscal year
ended December 31, 2020 were pre-approved by the Audit Committee.

The Company also has in place a “Policy for Hiring Members (or Former Members) of Independent Public Auditors.” Such Policy mandates that the Company or its
subsidiaries will not hire any person in a Financial Reporting Oversight Role, as defined therein, during a fiscal period unless the individual is not a Member of the Audit
Engagement Team (defined as the lead partner, the concurring partner or any other member of the audit engagement team who provided more than ten hours of audit,
review or attest services for the Company during the relevant period) at any time during the fiscal period and had not been a Member of the Audit Engagement Team
during the one year period preceding the Initiation of the Audit (defined for a fiscal period as the day after the Form 10-K covering the previous fiscal period is filed with
the SEC) for the fiscal period.

228

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

PART IV

Documents Filed as Part of This Report.

(1) Financial Statements

Report of Independent Registered Public Accounting Firm
Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2020, 2019 and 2018
Consolidated Balance Sheets at December 31, 2020 and 2019
Consolidated Statements of Changes in Equity for the years ended December 31, 2020, 2019 and 2018
Consolidated Statements of Cash Flows for the years ended December 31, 2020, 2019 and 2018
Notes to the Consolidated Financial Statements

(2) Financial Statement Schedules

Schedules are omitted and are not applicable or not required, or the required information is shown in the financial statements or notes thereto.

229

 
 
 
 
 
 
(3) Exhibits

Where  an  exhibit  is  filed  by  incorporation  by  reference  to  a  previously  filed  registration  statement  or  report,  such  registration  statement  or  report  is  identified  in
parentheses.

Exhibit No. Document Description

3.1

3.2

3.3

4.1

4.2

4.3

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

Articles of Continuance dated September 2, 2005 (1)

Articles of Amendment dated May 26, 2006 (2)

Bylaws (3)

Shareholder Rights Plan between Energy Fuels Inc. and CIBC Mellon Trust Company dated February 3, 2009 (4)

Warrant Indenture between Energy Fuels Inc., CST Trust Company and American Stock Transfer & Trust Company, LLC dated
September 20, 2016 (5)

Description of the Company’s Securities Registered Under Section 12 of the Securities Exchange Act of 1934

Consulting Agreement between Energy Fuels Inc. and Liviakis Financial Communications, Inc. dated March 29, 2018 and effective
October 1, 2017 (6)

October 2018 Amended and Restated Consulting Agreement between Energy Fuels Inc. and Liviakis Financial Communications,
Inc. dated October 1, 2018 (7)

October 2019 Second Extension to Consulting Agreement between Energy Fuels Inc. and Liviakis Financial Communications, Inc.
dated October 1, 2019 (8)

October  2020  Third  Extension  to  Consulting  Agreement  between  Energy  Fuels  Inc.  and  Redwood  Empire  Financial
Communications  Inc.  (“Redwood”),  including  its  assignment  and  assumption  from  Liviakis  Financial  Communications,  Inc.  to
Redwood, entered into with Energy Fuels Inc. on October 1, 2020 (9)

Uranerz Energy Corporation 2005 Nonqualified Stock Option Plan, as amended and restated as of June 2011 (10)

Amended and Restated Shareholder Rights Plan Agreement between Energy Fuels Inc. and AST Trust Company (Canada), dated
March 29, 2018 and effective as of May 30, 2018 by shareholder vote (11)

2018 Omnibus Equity Incentive Compensation Plan, as amended and restated as of March 29, 2018 (12)

Form of Indemnity Agreement between Energy Fuels Inc. and its officers and directors (13)

Employment Agreement by and between Energy Fuels Inc. and Mark Chalmers dated March 18, 2021

10.10

Employment Agreement by and between Energy Fuels Inc. and David C. Frydenlund dated March 18, 2021

10.11

Employment Agreement by and between Energy Fuels Inc. and Curtis Moore dated October 6, 2017 (14)

230

 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit No. Document Description
10.12

Employment Agreement by and between Energy Fuels Inc. and Dee Ann Nazarenus dated September 1, 2020 (15)

10.13

Employment Agreement by and between Energy Fuels Inc. and Scott Bakken dated September 1, 2020 (16)

10.14

Sales  Agreement  by  and  among  Energy  Fuels  Inc.,  Cantor  Fitzgerald  &  Co.,  H.C.  Wainwright  &  Co.,  LLC  and  Roth  Capital
Partners, LLC, dated May 6, 2019 (17)

21.1

23.1

23.2

23.3

23.4

23.5

23.6

23.7

23.8

23.9

23.10

23.11

23.12

23.13

23.14

23.15

23.16

23.17

23.18

An organizational chart showing Energy Fuels Inc.’s direct and indirect subsidiaries

Consent of KPMG LLP

Consent of SLR Consulting (Canada) Ltd. (formerly Roscoe Postle Associates Inc.)

Consent of William E. Roscoe

Consent of Douglas H. Underhill

Consent of Thomas C. Pool

Consent of Robert Michaud

Consent of Stuart E. Collins

Consent of Mark B. Mathisen

Consent of Harold R. Roberts

Consent of Peters Geosciences

Consent of Douglas C. Peters

Consent of BRS Inc.

Consent of Douglas L. Beahm

Consent of W. Paul Goranson

Consent of Daniel Kapostasy

Consent of Allan Moran

Consent of Frank A. Daviess

Consent of SRK Consulting (U.S.) Inc.

231

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit No. Document Description
23.19

Consent of Christopher Moreton

23.20

Consent of Valerie Wilson

23.21

Consent of Jeffrey Woods

31.1

31.2

32.1

32.2

Certification of Chief Executive Officer pursuant to Rule 13a-14(a) of the Exchange Act

Certification of Chief Financial Officer pursuant to Rule 13a-14(a) of the Exchange Act

Certification of Chief Executive Officer pursuant to Rule 13a-14(b) of the Exchange Act and 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Certification of Chief Financial Officer pursuant to Rule 13a-14(b) of the Exchange Act and 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

95.1

Mine Safety Disclosure

101.INS    XBRL Instance Document.
101.SCH    XBRL Taxonomy Extension Schema Document.
101.CAL    XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF    XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB    XBRL Taxonomy Extension Labels Linkbase Document.
101.PRE    XBRL Taxonomy Extension Presentation Linkbase Document.

(1) Incorporated by reference to Exhibit 3.1 of Energy Fuels’ Form F-4 filed with the SEC on May 8, 2015.
(2) Incorporated by reference to Exhibit 3.2 of Energy Fuels’ Form F-4 filed with the SEC on May 8, 2015.
(3) Incorporated by reference to Exhibit 3.3 of Energy Fuels’ Form F-4 filed with the SEC on May 8, 2015.
(4) Incorporated by reference to Exhibit 10.9 to Energy Fuels’ Form F-4 filed on May 8, 2015.
(5) Incorporated by reference to Exhibit 4.1 to Energy Fuels’ Form 8-K filed on September 20, 2016.
(6) Incorporated by reference to Exhibit 1.1 to Energy Fuels’ Form 8-K filed on April 3, 2018.
(7) Incorporated by reference to Exhibit 14.16 to Energy Fuels’ Form 10-Q filed with the SEC on November 5, 2018.
(8) Incorporated by reference to Exhibit 10.10 to Energy Fuels’ Form 10-K filed with the SEC on March 17, 2020.
(9) Incorporated by reference to Exhibit 10.10 to Energy Fuels’ Form 10-Q filed with the SEC on November 2, 2020.
(10)Incorporated by reference to Exhibit 4.2 to Energy Fuels’ Form S-8 filed on June 24, 2015.
(11)Incorporated by reference to Exhibit 4.1 to Energy Fuels’ Form 8-K filed on June 1, 2018.
(12)Incorporated by reference to Schedule C to Energy Fuels’ Schedule 14A filed on April 11, 2018.
(13)Incorporated by reference to Exhibit 10.4 to Energy Fuels’ Form 10-K filed with the SEC on March 15, 2016.
(14)Incorporated by reference to Exhibit 10.4 to Energy Fuels’ Form 10-Q filed with the SEC on November 2, 2020.
(15)Incorporated by reference to Exhibit 10.5 to Energy Fuels’ Form 10-Q filed with the SEC on November 2, 2020.
(16)Incorporated by reference to Exhibit 10.6 to Energy Fuels’ Form 10-Q filed with the SEC on November 2, 2020.
(17)Incorporated by reference to Exhibit 10.1 to Energy Fuels’ Form 10-Q filed with the SEC on August 5, 2019.

None.

ITEM 16. FORM 10-K SUMMARY

232

 
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

SIGNATURES

ENERGY FUELS INC.

By:

/s/ Mark S. Chalmers
Mark S. Chalmers, President & Chief Executive Officer
Principal Executive Officer
Date: March 22, 2021

233

 
 
 
 
 
 
 
In accordance with the Securities Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the
dates indicated.
Per:

/s/ Mark S. Chalmers
Mark S. Chalmers, President & Chief Executive Officer
(Principal Executive Officer) and Director
Date: March 22, 2021

Per:

Per:

Per:

Per:

Per:

Per:

Per:

Per:

Per:

/s/ David C. Frydenlund
David C. Frydenlund, Chief Financial Officer
(Principal Financial Officer)
Date: March 22, 2021

/s/ Sarai C. Luksch
Sarai C. Luksch, Controller
Date: March 22, 2021

/s/ J. Birks Bovaird
J. Birks Bovaird, Director
Date: March 22, 2021

/s/ Benjamin Eshleman III
Benjamin Eshleman III, Director
Date: March 22, 2021

/s/ Barbara A. Filas
Barbara A. Filas, Director
Date: March 22, 2021

/s/ Bruce D. Hansen
Bruce D. Hansen, Director
Date: March 22, 2021

/s/ Dennis L. Higgs
Dennis L. Higgs, Director
Date: March 22, 2021

/s/ Robert Kirkwood
Robert Kirkwood, Director
Date: March 22, 2021

/s/ Alexander Morrison
Alexander Morrison, Director
Date: March 22, 2021

234

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DESCRIPTION OF THE REGISTRANT’S SECURITIES
REGISTERED PURSUANT TO SECTION 12 OF THE
SECURITIES EXCHANGE ACT OF 1934

Exhibit 4.3

As of the date of the Annual Report on Form 10-K of which this Exhibit 4.6 is a part, Energy Fuels Inc. (the “Company”) has two classes of securities registered under
Section 12 of the Securities Exchange Act of 1934, as amended: (1) the Company’s common shares (the “Common Shares”); and (2) certain common share purchase
warrants (the “Warrants”).

The following description of our Common Shares is a summary and does not purport to be complete. It is subject to and qualified in its entirety by reference to our
Articles of Continuance, Articles of Amendment and our Bylaws, each of which are incorporated by reference as an exhibit to the Annual Report on Form 10-K of which
this Exhibit 4.6 is a part.

Description of Common Shares

Authorized Capital Shares

We are authorized to issue an unlimited number of Common Shares, without par value.

Voting Rights

Holders of Common Shares are entitled to one vote per Common Share at all meetings of shareholders, including the election of directors. Our Common Shares do not
have cumulative voting rights.

Dividend and Liquidation Rights

The holders of Common Shares are entitled to receive dividends as and when declared by our Board of Directors and to receive a pro rata share of the assets of the
Company available for distribution to the holders of Common Shares in the event of the liquidation, dissolution or winding-up of the Company.

Other Rights and Preferences

There are no preemptive, conversion or redemption rights attached to the Common Shares.

Listing

The primary trading market for the Common Shares is the NYSE American under the trading symbol “UUUU,” and the Common Shares are also listed on the TSX
under the trading symbol “EFR.”

Description of Warrants

The following description of certain of our certain of our Warrants is a summary and does not purport to be complete. It is subject to and qualified in its entirety by
reference to the Warrant Indenture between Energy Fuels Inc., CST Trust Company and American Stock Transfer & Trust Company, LLC (collectively, the “Warrant
Agents”) dated September 20, 2016 (the “Warrant Indenture”), which is incorporated by reference as an exhibit to the Annual Report on Form 10-K of which this
Exhibit 4.6 is a part.

Each Warrant entitles the holder to purchase one Common Share at a price of $2.45. The Warrants are exercisable until September 20, 2021. As of December 31, 2020,
there were 4,165,830 Warrants outstanding.

Adjustments

The Warrant Indenture provides for adjustment in the number of Common Shares issuable upon the exercise of the Warrants and/or the exercise price per Warrant Share
upon the occurrence of certain events, including:

•

the  issuance  of  Common  Shares  or  securities  exchangeable  for  or  convertible  into  Common  Shares  to  all  or  substantially  all  of  the  holders  of  the  Common
Shares as a stock dividend or other distribution (other than a

•
•
•

•

distribution of Common Shares upon the exercise of the Warrants or pursuant to the exercise of director, officer or employee stock options or restricted share
rights granted under the Company’s equity compensation plans);
the subdivision, redivision or change of the Common Shares into a greater number of shares;
the reduction, combination or consolidation of the Common Shares into a lesser number of shares;
the issuance to all or substantially all of the holders of the Common Shares of rights, options or warrants under which such holders are entitled, during a period
expiring  not  more  than  45  days  after  the  record  date  for  such  issuance,  to  subscribe  for  or  purchase  Common  Shares,  or  securities  exchangeable  for  or
convertible into Common Shares, at a price per share to the holder (or at an exchange or conversion price per share) of less than 95% of the “current market
price,” as defined in the Warrant Indenture, for the Common Shares on such record date; and
the issuance or distribution to all or substantially all of the holders of the Common Shares of shares of any class other than the Common Shares, rights, options
or warrants to acquire Common Shares or securities exchangeable or convertible into Common Shares, of evidences of indebtedness or cash, securities or any
property or other assets.

The Warrant Indenture also provides for adjustment in the class and/or number of securities issuable upon the exercise of the Warrants and/or exercise price per security
in  the  event  of  the  following  additional  events:  (1)  reclassifications  or  redesignations  of  the  Common  Shares;  (2)  consolidations,  amalgamations,  take-over  bids,
compulsory  acquisitions,  plans  of  arrangement  or  mergers  of  the  Company  with  or  into  another  entity  (other  than  consolidations,  amalgamations,  take-over  bids,
compulsory acquisitions, plans of arrangement or mergers which do not result in any reclassification of the Common Shares or a change of the Common Shares into
other shares); (3) a change, exchange or conversion of the Common Shares into or for other shares or securities or property; or (4) the transfer (other than to one of the
Company’s subsidiaries) of the undertaking or assets of the Company as an entirety or substantially as an entirety to another corporation or other entity.

The Warrant Indenture also permits, in certain circumstances, Warrant holders to participate in a rights offering or participate in a special distribution to the same extent
that such Warrant holder would have participated therein if the Warrant holder had held the number of Warrant Shares acquirable upon complete exercise of the Warrant
holder’s Warrants then held.

No adjustment in the exercise price or the number of Warrant Shares purchasable upon the exercise of the Warrants will be required to be made unless the cumulative
effect of such adjustment or adjustments would change the exercise price by at least 1% or the number of Warrant Shares purchasable upon exercise by at least one one-
hundredth of a Warrant Share.

Other Material Terms

The Company covenants in the Warrant Indenture that, during the period in which the Warrants are exercisable, it will give notice to holders of Warrants of certain stated
events, including events that would result in an adjustment to the exercise price for the Warrants or the number of Warrant Shares issuable upon exercise of the Warrants,
at least 14 days prior to the record date or effective date, as the case may be, of such event.

No fractional Warrant Shares will be issuable upon the exercise of any Warrants, and no cash or other consideration will be paid in lieu of fractional shares. Holders of
Warrants do not have any voting or preemptive rights or any other rights which a holder of Common Shares has.

From time to time, the Company and the Warrant Agents, without the consent of the holders of Warrants, may amend or supplement the Warrant Indenture for certain
purposes,  including  curing  defects  or  inconsistencies  or  making  any  change  that  does  not  adversely  affect  the  rights  of  any  holder  of  Warrants.  Any  amendment  or
supplement to the Warrant Indenture that adversely affects the interests of the holders of the Warrants may only be made by “extraordinary resolution,” which is defined
in the Warrant Indenture as a resolution either (1) passed at a meeting of the holders of Warrants at which there are holders of Warrants present in person or represented
by proxy representing at least 25% of the aggregate number of the then outstanding Warrants and passed by the affirmative vote of holders of Warrants representing not
less than 66  / % of the aggregate number of all the then outstanding Warrants represented at the meeting and voted on the poll upon such resolution or (2) adopted by an
2
instrument in writing signed by the holders of Warrants representing not less than 66  / % of the aggregate number of all the then outstanding Warrants.

2

3

3

Listing

The Warrants are listed on the NYSE American under the symbol “UUUU-WT” and are also listed on the TSX under the symbol “EFR.WT.”

EMPLOYMENT AGREEMENT

       THIS  EMPLOYMENT  AGREEMENT  (“Agreement”)  is  effective  as  of  the  18   day  of  March,  2021  (the  “Effective  Date”),  by  and
between Energy Fuels Resources (USA) Inc., a Delaware corporation (“EFRI”), Energy Fuels Inc., an Ontario corporation (“EFI”) (EFRI
and EFI are collectively referred to herein as the “Company”) and Mark S. Chalmers (“Employee”).

th

    In consideration of the agreements contained in this Agreement, and other good and valuable consideration, the receipt and sufficiency of
which are hereby acknowledged, the Company and Employee hereby agree as follows:

ARTICLE 1
EMPLOYMENT, REPORTING AND DUTIES

1.1    Employment. The Company hereby employs and engages the services of Employee to serve as President and Chief Executive
Officer and Employee agrees to diligently and competently serve as and perform the functions of President and Chief Executive Officer for
the compensation and benefits stated herein. A copy of Employee’s current job description is attached hereto as Exhibit A, and Company
and Employee agree and acknowledge that, subject to Section 4.2(b), Company retains the right to reasonably add to, or remove, duties and
responsibilities set forth in that job description as business or other operating reasons may arise for changes to occur. It is understood that
Employee  will  be  appointed  an  officer  of  EFI  and  EFRI  during  the  term  of  this  Agreement,  but  that  Employee’s  direct  employment
relationship will be as an employee of EFRI.

1.2    Fulltime Service. Excluding any periods of vacation and sick leave to which Employee may be entitled, Employee agrees to
devote Employee’s full  time  and  energies  to  the  responsibilities  with  the  Company consistent with past practice and shall not, during the
Term of this Agreement, be engaged in any business activity which would interfere with or prevent Employee from carrying out Employee’s
duties under this Agreement.

ARTICLE 2
COMPENSATION AND RELATED ITEMS

2.1    Compensation.

As  compensation  and  consideration  for  the  services  to  be  rendered  by  Employee  under  this  Agreement,  the  Company  agrees  to  pay
Employee and Employee agrees to accept:

a.

Base Salary and Benefits. A base salary (“Base Salary”) of $440,000 per annum, less required tax withholding, which
shall be paid in accordance with the Company’s standard payroll practice. Employee’s Base Salary may be increased from time to time (but
not  decreased,  including  after  any  increase,  without  Employee’s  written  consent),  at  the  discretion  of  the  Company,  and  after  any  such
change, Employee’s new level of Base Salary shall be Employee’s Base Salary for purposes of this Agreement until the effective date of any

subsequent  change.  Employee  shall  also  receive  benefits  such  as  health  insurance,  vacation  and  other  benefits  consistent  with  the  then
applicable  Company  benefit  plans  to  the  same  extent  as  other  employees  of  the  Company  with  similar  position  or  level.  Employee
understands  and  agrees  that,  subject  to  Sections  2.1(b)  and  (c)  below,  Company’s  benefit  plans  may,  from  time  to  time,  be  modified  or
eliminated at Company’s discretion.

b.

Cash Bonus. A cash bonus opportunity (the “Cash Bonus”) during each calendar year with a target (the “Target Cash
Bonus”) equal to fifty percent (50%) (the “Target  Cash  Bonus  Percentage”)  of  Employees’  Base  Salary  for  the  year  in  which  the  cash
bonus  is  paid,  such  cash  bonus  to  be  paid  in  accordance  with  the  Company’s  existing  Short  Term  Incentive  Plan,  as  such  plan  may  be
amended or replaced from time to time, or the equivalent (the “STIP”). Pursuant to the terms of the STIP, each annual Cash Bonus shall be
payable based on the achievement of performance goals, and may be higher or lower than the Target Cash Bonus based on achievement of
those goals. For each calendar year during the term of this Agreement, the Board (or the Compensation Committee) of EFI will determine
and will establish in writing (i) the applicable STIP performance goals, which shall be reasonably achievable and if achieved would result in
payment of the Target Cash Bonus, (iii) the percentage of annual Base Salary to be payable to Employee if some lesser or greater percentage
of the annual STIP performance goals are achieved, and (iv) such other applicable terms and conditions of the STIP necessary to satisfy the
requirements of Section 409A of the Internal Revenue Code of 1986, as amended (the "Code"); and

c.

Equity Award. An equity award opportunity (the “Equity Award”) during each calendar year with a target value (the
“Target Equity Award”) equal to one hundred and twenty percent (120%) (the “Target Equity Award Percentage”) of Employee’s Base
Salary for the year in which the award is granted, such equity award to be awarded in accordance with the Company’s existing Long Term
Incentive Plan, as such plan may be amended or replaced from time to time, or the equivalent (the “LTIP”). Pursuant to the terms  of  the
LTIP, each annual equity award shall be made based on the achievement of performance goals, and may be higher or lower than the Target
Equity  Award  based  on  achievement  of  those  goals.  For  each  calendar  year  during  the  term  of  this  Agreement,  the  Board  (or  the
Compensation Committee)  of  EFI  will determine and  will  establish  in  writing  (i)  the  applicable  LTIP  performance  goals,  which  shall  be
reasonably achievable and if achieved would result in payment of the Target Equity Award, (iii) the percentage of annual Base Salary value
to be awarded in equity to Employee if some lesser or greater percentage of the annual LTIP performance goals are achieved, and (iv) such
other applicable terms and conditions of the LTIP necessary to satisfy the requirements of Section 409A of the Code.

2.2    Annual Medical. Employee shall have a comprehensive annual medical examination each calendar year of this Agreement. The
Company will reimburse Employee for the cost of each such examination, provided that Employee requests such reimbursement and such
reimbursement is made no later than the last day of the calendar year following the calendar year in which the examination expense was
incurred.  Employee  will  promptly  notify  the  Chairman  of  the  Board  of  EFI  (the  “Chairman  of  the  Board”)  if  the  annual  medical
examination reveals any condition which, if untreated, is likely to interfere with Employee’s

2

ability to perform the essential requirements of Employee’s position, and if requested by the Chairman of the Board, Employee will provide
the details of the condition and the potential impact on his or her ability to perform the essential requirements of his or her position to enable
the Chairman of the Board to determine how best to accommodate Employee and protect the critical business interests of the Company.

2.3    Expenses. The Company agrees that Employee shall be allowed reasonable and necessary business expenses in connection with
the  performance  of  Employee’s  duties  within  the  guidelines  established  by  the  Company  as  in  effect  at  any  time  with  respect  to  key
employees (“Business Expenses”), including, but not limited to, reasonable and necessary expenses for food, travel, lodging, entertainment
and  other  items  in  the  promotion  of  the  Company  within  such  guidelines.  The  Company  shall  promptly  reimburse  Employee  for  all
reasonable Business Expenses incurred by Employee upon Employee’s presentation to the Company of an itemized account thereof, together
with receipts, vouchers, or other supporting documentation.

2.4    Vacation. Employee will be entitled to five weeks of vacation each year, in addition to the 10 paid holidays each year. Carry

over from one year to the next will be as per the Company’s paid leave policy.

2.5    Work Away From Office. The Company recognizes that Employee may be completing his regular work away from the office
each year during a period or periods of time aggregating up to two weeks per calendar year or as agreed to in writing by the Chairman of the
Board. These periods of time will count as work time and will not count as vacation time or paid or unpaid leave. However, any travel and
lodging for these periods of time will not be charged by Employee as a business expense unless pre-approved by the Chairman of the Board.
The aggregate period of time explained here will be per calendar year, unless otherwise approved by the Board of Directors of EFI.

2.6    Vehicle. The Company will provide Employee the use of a vehicle for his unrestricted personal and work use, and will pay all
reasonable maintenance and operating costs, while Employee is employed as President and Chief Executive Officer of the Company under
this Agreement. The vehicle will be approved by the Chairman of the Board, will be new as of the Effective Date and will be suitable for
both highway travel and off-road travel to access Company properties. The vehicle will be owned or leased by the Company, but Employee
will have the option to acquire it in the circumstances set out in Section 3.3(b)(iv) below.

2.7    Outside Directorship. Employee shall be entitled to seek and maintain one non-executive, non-chair directorship with a publicly
traded or privately owned company that does not compete directly or indirectly with the Company in any of the Company’s primary business
lines. Employee shall not seek or maintain more than one such directorship or vary from any of the foregoing requirements without the prior
written approval of the Board of Directors of EFI. Such directorships exclude directorships on private family holding companies or on any
company where Employee is requested by the Company to seek or maintain such a directorship.

3

ARTICLE 3
TERMINATION

3.1        Term. Employee’s  employment  under  this  Agreement  shall  commence  on  the  Effective  Date  and  will  end  on  the  date  (the
“Initial  Expiration  Date”)  that  is  the  second  anniversary  of  the  Effective  Date,  unless  terminated  sooner  under  the  provisions  of  this
Article, or extended under the terms of this Section. If neither Company nor Employee provides written notice of intent not to renew this
Agreement by ninety (90) days prior to the Initial Expiration Date, this Agreement shall be automatically renewed for twelve (12) additional
months, and if neither Company nor Employee provides written notice of intent not to renew this Agreement prior to ninety (90) days before
the end of such additional 12-month period, this Agreement shall continue to be automatically renewed for successive additional 12-month
periods until such time either Company or Employee provides written notice of intent not to renew prior to ninety (90) days before the end
of any such renewal period.

3.2    Termination of Employment. Except as may otherwise be provided herein, Employee’s employment under this Agreement may

terminate upon the occurrence of:

Employee;

a.

b.

c.

d.

Notice by Company. The termination date specified in a written notice of termination that is given by the Company to

Notice by Employee. Thirty (30) days after written notice of termination is given by Employee to the Company;

Death or Disability. Employee’s death or, at the Company’s option, upon Employee’s becoming disabled;

Deemed Termination Without Just Cause upon a Change of Control. A deemed termination without just cause under

Section 4.1(a) upon the occurrence of a Change of Control; or

e.

Notice  Not  to  Renew.  If  the  Company  or  Employee  gives  the  other  a  notice  not  to  renew  this  Agreement  under
Section 3.1, employment under this Agreement shall terminate at the close of business at the end of the Initial Expiration Date or at the end
of the 12-month renewal period in which timely notice not to renew was given, as the case may be. A notice by the Company not to renew
shall be considered a notice of termination, resulting in the Company terminating Employee’s employment under this Agreement.

Any notice of termination given by the Company to Employee under Section 3.2(a) or (e) above shall specify whether such termination is
with or without just cause as defined in Section 3.4. Any notice of termination given by Employee to the Company under Section 3.2(b)
above shall specify whether such termination is made with or without Good Reason as defined in Section 4.2(b).

4

3.3    Obligations of the Company Upon Termination.

a.

With  Just  Cause/Without  Good  Reason.  If  the  Company  terminates  Employee’s  employment  under  this  Agreement
with  just  cause  as  defined  in  Section  3.4,  or  if  Employee  terminates  his  employment  without  Good  Reason  as  defined  in  Section  4.2(b)
(other than a voluntary retirement under Section 3.8(a)), in either case whether before or after a Change of Control as defined in Section
4.2(a), then Employee’s employment with the Company shall terminate without further obligation by the Company to Employee, other than
payment of all accrued obligations (“Accrued Obligations”), including outstanding Base Salary, accrued vacation pay and any other cash
benefits accrued up to and including the date of termination. That payment shall be made in one lump sum, less required tax withholding,
within ten (10) working days after the effective date of such termination. Employee will have up to the earlier of: (A) ninety (90) days from
the  effective  date  of  termination  of  Employee’s  employment;  or  (B)  the  date  on  which  the  exercise  period  of  the  particular  stock  option
expires,  to  exercise  only  that  portion  of  the  stock  options  previously  granted  to  Employee  that  have  not  been  exercised,  but  which  have
vested, and thereafter Employee’s stock options will expire and Employee will have no further right to exercise the stock options. Any stock
options held by Employee that are not yet vested at the termination date immediately expire and are cancelled and forfeited to the Company
on the termination date. Any Restricted Stock Units (“RSUs”) held by Employee that have vested on or before the termination date shall be
paid (or the shares issuable thereunder issued) to Employee. Any RSUs held by Employee that are not vested on or before the termination
date  will  be  immediately  cancelled  and  forfeited  to  the  Company  on  the  termination  date.  The  rights  of  Employee  upon  termination  in
respect of any Stock Appreciation Rights (“SARs”) or other awards granted to Employee under any of the Company’s equity compensation
plans shall be as set forth in such plans or in the award agreement for any such awards, as applicable. Notwithstanding the foregoing, but
subject to Section 3.8(a), on retirement, Employee will have up to the earlier of: (A) one hundred and eighty (180) days from the effective
date of retirement; or (B) the date on which the exercise period of the particular stock option expires, to exercise only that portion of the
stock options previously granted to Employee that have not been exercised, but which have vested, and thereafter Employee’s stock options
will expire and Employee will have no further right to exercise the stock options.

b.

With Good Reason/Without Just Cause/Disabled/Death. If Employee terminates Employee’s employment under this
Agreement  for  Good  Reason  as  defined  in  Section  4.2(b),  or  if  the  Company  terminates  Employee’s  employment  without  just  cause  as
defined  in  Section  3.4,  or  if  the  Company  terminates  Employee’s  employment  by  reason  of  Employee  becoming  Disabled  as  defined  in
Section 3.5, or if Employee dies (in which case the date of Employee’s death shall be considered his or her termination date), in any case
whether  before  or  after  a  Change  of  Control  as  defined  in  Section  4.2(a),  or  if  there  is  a  deemed  termination  without  just  cause  upon  a
Change of Control as contemplated by Section 4.1(a), then Employee’s employment with the Company shall terminate, as of the effective
date of the termination, and in lieu of any other severance benefit that would otherwise be payable to Employee:

5

(i)    the Company shall pay the following amounts to Employee (or, in the case of termination by reason of Employee
becoming  Disabled  or  upon  the  death  of  Employee,  to  Employee’s  legal  representative  or  estate  as  applicable)  after  the
effective  date  of  such  termination,  or  in  a  manner  and  at  such  later  time  as  specified  by  Employee  (or  Employee’s  legal
representative), and agreed to by the Company, subject to being in compliance with Section 409A of the Code:

(A)    all Accrued Obligations, less required tax withholding, up to and including the date of termination, to be
paid  on  the  date  of  termination  of  employment,  or  within  no  more  than  five  (5)  working  days  thereafter,  and  the
Company will reimburse Employee for all proper expenses incurred by Employee in discharging his responsibilities to
the  Company  prior  to  the  effective  date  of  termination  of  Employee’s  employment  in  accordance  with  Section  2.3
above; and

(B)    an amount in cash equal to two and ninety-nine one hundredths (2.99) (the “Severance Factor”) times
the sum of Employee’s Base Salary and Target Cash Bonus for the full year in which the Date of Termination occurs,
less required tax withholding, such amount to be paid within thirty (30) calendar days after the date Employee signs
the Release contemplated by Section 3.7;

(ii)        Employee  or  Employee’s  legal  representative  will  have  up  to  the  earlier  of:  (A)  ninety  (90)  days  from  the
effective  date  of  termination  of  Employee’s  employment  for  all  cases  other  than  the  death  of  Employee  and  twelve  (12)
months from the effective date of termination of Employee’s employment in the case of death of Employee; or (B) the date on
which the exercise period of the particular stock option expires, to exercise only that portion of the stock options previously
granted to Employee that have not been exercised, but which have vested, and thereafter Employee’s stock options will expire
and Employee or his or her legal representative will have no further right to exercise the stock options. Subject to Section
4.1(c),  any  stock  options  held  by  Employee  that  are  not  yet  vested  at  the  termination  date  immediately  expire  and  are
cancelled and forfeited to the Company on the termination date. Any RSUs held by Employee that have vested on or before
the termination date shall be paid (or the shares issuable thereunder issued) to Employee or his or her legal representative or
estate as applicable. Subject to Section 4.1(c), any RSUs held by Employee that are not vested on or before the termination
date will be immediately cancelled and forfeited to the Company on the termination date. Subject to Section 4.1(c), the rights
of Employee or his or her legal representative or estate as applicable upon termination in respect of any SARs or other awards
granted  to  Employee  under  any  of  the  Company’s  equity  compensation  plans  shall  be  as  set  forth  in  such  plans  or  in  the
award agreement for any such awards, as applicable;

6

(iii)    Upon termination, the Company or its Successor (as defined in Section 4.1(a)), agrees to reimburse Employee
the full cost of the COBRA continuation rate charged for employee and dependent coverage, through the EFRI Health and
Welfare Plan on a monthly basis, for a period of months equal to twelve times the Severance Factor (the “Coverage Period”),
beyond Employee’s termination month. Employee  and  his  or  her  dependents  may,  at  their  choosing,  enroll  in  the  COBRA
continuation plan through EFRI for the first eighteen months following Employee’s termination month or, if they choose, they
may enroll in a separate plan of their choosing, by using the reimbursement to enroll in medical and prescription insurance of
their  choosing.  Reimbursement  at  the  rate  described  herein  will  continue  for  the  Coverage  Period  beyond  Employee’s
termination  month,  but  beginning  with  the  nineteenth  month,  Employee  and  his  or  her  dependents  will  need  to  obtain
coverage from a different source than the COBRA continuation plan through EFRI. The reimbursement will be to Employee
and his or her dependents directly, and will be grossed up so that there is no negative tax impact to the Employee or his or
dependents  for  coverage  of  the  premiums  charged  by  the  insurance  carriers  for  the  COBRA  continuation  coverage  for  the
current month of reimbursement.  The reimbursed cost of COBRA coverage will be indexed annually, and will match the rate
charged for any month of coverage available by the insurance carrier for Medical, Dental, and Optical coverage through EFRI
for employee and spouse coverage. Both Employee and his or her dependents, will have the option of purchasing a medical
plan separate from the plan offered by EFRI; and

(iv)    At the sole option of Employee, Employee may purchase the vehicle contemplated by Section 2.5 above at then
fair market value, as reasonably determined by the Company. If the Company owns the vehicle, the Company will transfer
ownership of the vehicle to Employee at such value, or if the vehicle is leased by the Company, the Company will exercise
the option to buy-out the lease and will transfer ownership of the vehicle to Employee at such value. In any case, Employee
will be responsible for any taxable benefit associated with the transfer of ownership of the vehicle to Employee, which the
Company may deduct from the amounts payable to Employee under this Section 3.3(b).

(v)        Nothing  herein  shall  preclude  the  Company  from  granting  additional  severance  benefits  to  Employee  upon

termination of employment.

Notwithstanding the foregoing, in the case of Disability, any Base Salary payable to Employee during the one hundred and eighty (180) day
period of disability will be reduced by the amount of any disability benefits Employee receives or is entitled to receive as a result of any
disability insurance policies for which the Company has paid the premiums.

c.

Section 280G. Notwithstanding any other provisions of this Agreement, or any other plan, arrangement or agreement

to the contrary, if any of the payments or benefits

7

provided or to be provided by the Company or its affiliates to Employee or for Employee’s benefit pursuant to the terms of this Agreement
or otherwise (“Covered Payments”) constitute “parachute payments” within the meaning of Section 280G of the Code and would, but for
this Section 3.3(c) be subject to the excise tax imposed under Section 4999 of the Code (or any successor provision thereto) or any similar
tax imposed by state or local law or any interest or penalties with respect to such taxes (collectively, the “Excise Tax”), then the following
shall apply:

(i)    If the Covered Payments, reduced by the sum of (1) the Excise Tax and (2) the total of the Federal, state, and
local income and employment taxes payable by Employee on the amount of the Covered Payments which are in excess of
three times Employee’s “base amount” within the meaning of Section 280(G) of the Code less one dollar (the “Threshold
Amount”), are greater than or equal to the Threshold Amount, Employee shall be entitled to the full benefits payable under
this Agreement; and

(ii)        If  the  Threshold  Amount  is  less  than  (1)  the  Covered  Payments,  but  greater  than  (2)  the  Covered  Payments
reduced by the sum of (x) the Excise Tax and (y) the total of the Federal, state, and local income and employment taxes on the
amount of the Covered Payments which are in excess of the Threshold Amount, then the Covered Payments shall be reduced
(but not below zero) to the extent necessary so that the sum of all Covered Payments shall not exceed the Threshold Amount. 
In such event, the Covered Payments shall be reduced in the following order:  (A) cash payments not subject to Section 409A;
(B) cash payments subject to Section 409A; (C) equity-based payments and acceleration; and (D) non-cash forms of benefits. 
To the extent any payment is to be made over time (e.g., in installments, etc.), then the payments shall be reduced in reverse
chronological order.

The  determination  as  to  which  of  the  alternative  provisions  of  Section  3.3(c)(ii)  shall  apply  to  Employee  shall  be  made  by  a  nationally
recognized accounting firm selected by the Company (the “Accounting Firm”), which shall provide detailed supporting calculations both to
the  Company  and  Employee  within  15  business  days  of  the  date  of  termination,  if  applicable,  or  at  such  earlier  time  as  is  reasonably
requested by the Company or  Employee.  For purposes of determining which of the alternative provisions of Section 3.3(c)(ii) shall apply,
Employee shall be deemed to pay Federal income taxes at the highest marginal rate of Federal income taxation applicable to individuals for
the  calendar  year  in  which  the  determination  is  to  be  made,  and  state  and  local  income  taxes  at  the  highest  marginal  rates  of  individual
taxation in the state and locality of Employee’s residence on the date of termination, net of the maximum reduction in Federal income taxes
which could be obtained from deduction of such state and local taxes.  Any determination by the Accounting Firm shall be binding upon the
Company and Employee.

8

3.4    Definition of Just Cause.

As used in this Agreement, the term “just cause” will mean any one or more of the following events:

a.

theft, fraud, dishonesty, or misappropriation by Employee involving the property, business or affairs of the Company

or the discharge of Employee’s responsibilities or the exercise of his or her authority;

b.

willful misconduct or the willful failure by Employee to properly discharge his or her responsibilities or to adhere to

the policies of the Company

c.

Employee’s  gross  negligence  in  the  discharge  of  his  or  her  responsibilities  or  involving  the  property,  business  or

affairs of the Company to the material detriment of the Company;

d.

Employee’s  conviction  of  a  criminal  or  other  statutory  offence  that  constitutes  a  felony  or  which  has  a  potential
sentence of imprisonment greater than six (6) months or Employee’s conviction of a criminal or other statutory offence involving, in the sole
discretion of the Board of Directors of EFI, moral turpitude;

e.

f.

g.
material matter;

Employee’s material breach of a fiduciary duty owed to the Company;

any material breach by Employee of the covenants contained in Articles 5 or 6 below;

Employee’s  unreasonable  refusal  to  follow  the  lawful  written  direction  of  the  Board  of  Directors  of  EFI  on  any

h.

any conduct of Employee which, in the reasonable opinion of the Board of Directors of EFI, is materially detrimental

or embarrassing to the Company; or

i.

any other conduct by Employee that would constitute “just cause” as that term is defined at law.

The Company must provide written notice to Employee prior to termination for just cause pursuant to Section 3.4 (c), (f), (g), (h), or (i) and
provide  Employee  the  opportunity  to  correct  and  cure  the  failure  within  thirty  (30)  days  from  the  receipt  of  such  notice.  If  the  parties
disagree  as  to  whether  the  Company  had  just  cause  to  terminate  the  Employee’s  employment,  the  dispute  will  be  submitted  to  binding
arbitration pursuant to Section 7.9 below.

3.5        Definition  of  Disabled.  As  used  herein,  “Disabled”  shall  mean  a  mental  or  physical  impairment  which,  in  the  reasonable
opinion of a qualified doctor selected by mutual agreement of the Company and Employee acting reasonably, renders Employee unable, with
reasonable accommodation, to perform with reasonable diligence the essential functions and

9

duties of Employee on a full-time basis in accordance with the terms of this Agreement, which inability continues for a period of not less
than 180 consecutive days. The providing of service to the Company for up to two (2) three (3) day periods during the one hundred and
eighty  (180)  day  period  of  disability  will  not  affect  the  determination  as  to  whether  Employee  is  Disabled  and  will  not  restart  the  one
hundred and eighty (180) day period of disability. If any dispute arises between the parties as to whether Employee is Disabled, Employee
will  submit  to  an  examination  by  a  physician  selected  by  the  mutual  agreement  of  the  Company  and  Employee  acting  reasonably,  at  the
Company’s  expense.  The  decision  of  the  physician  will  be  certified  in  writing  to  the  Company,  and  will  be  sent  by  the  Physician  to
Employee  or  Employee’s  legally  authorized  representative,  and  will  be  conclusive  for  the  purposes  of  determining  whether  Employee  is
Disabled. If  Employee  fails  to  submit  to  a  medical  examination  within  twenty  (20)  days  after  the  Company’s  request,  Employee  will  be
deemed to have voluntarily terminated his or her employment.

3.6    Return of Materials; Confidential Information. In  connection  with  Employee’s  separation  from  employment  for  any  reason,
Employee shall return any and all physical property belonging to the Company, and all material of whatever type containing “Confidential
Information”  as  defined  in  Section  5.2  below,  including,  but  not  limited  to,  any  and  all  documents,  whether  in  paper  or  electronic  form,
which  contain  Confidential  Information,  any  customer  information,  production  information,  manufacturing-related  information,  pricing
information, files, memoranda, reports, pass codes/access cards, training or other reference manuals, Company vehicle (subject to Section
3.3(b)(iv)), telephone, gas cards or other Company credit cards, keys, computers, laptops, including any computer disks, software, facsimile
machines, memory devices, printers, telephones, pagers or the like.

3.7    Delivery of Release. Within ten (10) working days after termination of Employee’s employment, and as a condition for receipt
of  payments  set  forth  in  Section  3.3(b)(i)(B),  3.3(b)(iii),  3.3(b)(iv),  3.8(a)  and  4.1(a),  the  Company  shall  provide  to  Employee,  or
Employee’s legal representative, a form of written release, which form shall be satisfactory to the Company and generally consistent with the
form of release used by the Company prior to such termination of employment (the “Release”) and which shall provide a full release of all
claims against the Company and its corporate affiliates, except where Employee has been named as a defendant in a legal action arising out
of  the  performance  of  Employee’s  responsibilities  in  which  case  the  Release  will  exempt  any  claims  which  Employee  or  his  or  her  legal
representative or estate may have for indemnity by the Company with respect to any such legal action. As a condition to the obligation of the
Company to make the payments provided for in such Sections Employee, or Employee’s legal representative, shall execute and deliver the
Release to the Company within the time periods provided for in said release.

3.8    Retirement.

a.

If Employee voluntarily retires from the Company at any time after the fifth anniversary of February 1, 2018:

10

(i)        The  provisions  of  Section  3.3(b)(i)A.  will  apply,  and  provided  Employee  has  given  the  Company  at  least  6
months  written  notice  of  his  retirement,  the  provisions  of  Sections  3.3(b)(iii)  and  3.3(b)(iv)  above  will  also  apply,  and  the
Company  will  pay  the  Employee  the  amounts  and  will  take  the  actions  specified  in  those  Sections  on  the  basis  that  the
Employee’s retirement date shall be considered to be his termination date for purposes of those sections; and

(ii)    provided Employee has given the Company at least 6 months written notice of his retirement, all of the stock
options  previously  granted  to  the  Employee  that  have  neither  vested  nor  expired  will  automatically  vest  and  become
immediately  exercisable,  and  will  continue  to  be  exercisable  for  a  period  of  six  months  after  the  Employee’s  date  of
retirement, any period of restriction and other restrictions imposed on all RSUs shall lapse, all RSUs shall be immediately
settled and payable (or the shares issuable thereunder issued), the rights of Employee or his legal representative or estate as
applicable  upon  retirement  in  respect  of  any  SARs  previously  granted  to  Employee  shall  be  the  same  as  for  a  termination
following a change in control as set out in Section 4.1(c) below, and all other securities awarded under the EFI 2018 Omnibus
Equity Incentive Plan, as amended from time to time, or any other equity incentive plan shall vest and/or accelerate effective
as of the date of retirement.

b.

The  parties  acknowledge  that  additional  retirement  and  successor  provisions  may  be  addressed  in  the  future  if  and

when appropriate, and corresponding amendments may be made to this Agreement at that time by written agreement of the parties.

11

ARTICLE 4

CHANGE OF CONTROL

4.1    Effect of Change of Control. In the event of a Change of Control of EFI during the term of this Agreement, or any renewal of

this Agreement the following provisions shall apply:

a.

If upon the Change of Control

(i)        Employee  is  not  retained  by  EFI  or  its  successor  (whether  direct  or  indirect,  by  purchase  of  assets,  merger,
consolidation,  exchange  of  securities,  amalgamation,  arrangement  or  otherwise)  to  all  or  substantially  all  of  the  business
and/or assets of EFI (“Successor”) on the same terms and conditions as set out in this Agreement and in circumstances that
would not constitute Good Reason (where Good Reason is determined by reference to Employee’s employment status prior to
the Change of Control and prior to any other event that could constitute Good Reason); and/or

(ii)    any such Successor does not, by agreement in form and substance satisfactory to Employee, expressly assume
and agree to perform this Agreement in the same manner and to the same extent that EFI would be required to perform it if no
such succession had taken place,

then Employee shall be deemed to be terminated without just cause upon such Change of Control and shall be entitled to the compensation
and all other rights specified in Article 3 in the same amount and on the same terms as if terminated without just cause as set out therein,
subject to the additional rights set out in paragraph (c) below;

b.

All rights of Employee in this Agreement, including without limitation all rights to severance and other rights upon a
termination with or without cause, with or without Good Reason, upon a disability or upon death under Article 3 of this Agreement shall
continue after a Change of Control in the same manner as before the Change of Control, subject to the additional rights set out in paragraph
(c) below;

c.

if,

(i)    there is a deemed termination without cause under Section 4.1(a); or

(ii)        within  twelve  (12)  months  following  the  effective  date  of  the  Change  of  Control,  EFI,  or  its  successor,
terminates  the  employment  of  Employee  without  just  cause  or  by  reason  of  Disability,  or  Employee  terminates  his  or  her
employment under this Agreement for Good Reason,

12

then, in addition to the other rights Employee has under this Agreement, and notwithstanding any other provision in this Agreement, all of
the  stock  options  previously  granted  to  Employee  that  have  neither  vested  nor  expired  will  automatically  vest  and  become  immediately
exercisable, any period of restriction and other restrictions imposed on all RSUs shall lapse, and all RSUs shall be immediately settled and
payable,  the  rights  of  Employee  or  his  legal  representative  or  estate  as  applicable  upon  termination  in  respect  of  any  SARs  previously
granted  to  Employee  shall  be  as  set  forth  in  the  award  agreement  for  any  such  SARs,  and  all  other  securities  awarded  shall  vest  and/or
accelerate in accordance with Article 15 of the 2018 EFI Omnibus Equity Incentive Plan, as amended from time to time, or the comparable
provisions of any other equity incentive plan under which such securities may have been issued. Employee will have ninety (90) days from
the effective date of the termination of Employee’s employment to exercise any stock options which had vested as of the effective date of
termination and thereafter Employee’s stock options will expire and Employee will have no further right to exercise the stock options.

4.2    Definitions of Change of Control and Good Reason. For the purposes of this Agreement,

a.

“Change of Control” will mean the happening of any of the following events:

(i)        any  transaction  at  any  time  and  by  whatever  means  pursuant  to  which  (A)  EFI  goes  out  of  existence  by  any
means,  except  for  any  corporate  transaction  or  reorganization  in  which  the  proportionate  voting  power  among  holders  of
securities  of  the  entity  resulting  from  such  corporate  transaction  or  reorganization  is  substantially  the  same  as  the
proportionate  voting  power  of  such  holders  of  EFI  voting  securities  immediately  prior  to  such  corporate  transaction  or
reorganization  or  (B)  any  Person  (as  defined  in  the  Securities  Act  (Ontario))  or  any  group  of  two  or  more  Persons  acting
jointly  or  in  concert  (other  than  EFI,  a  wholly-owned  Subsidiary  of  EFI,  an  employee  benefit  plan  of  EFI  or  of  any  of  its
wholly-owned  Subsidiaries  (as  defined  in  the  Securities  Act  (Ontario)),  including  the  trustee  of  any  such  plan  acting  as
trustee)  hereafter  acquires  the  direct  or  indirect  “beneficial  ownership”  (as  defined  by  the  Business  Corporations  Act
(Ontario)) of, or acquires the right to exercise control or direction over, securities of EFI representing 50% or more of EFI’s
then issued and outstanding securities in any manner whatsoever, including, without limitation, as a result of a take-over bid,
an exchange of securities, an amalgamation of EFI with any other entity, an arrangement, a capital reorganization or any other
business combination or reorganization;

(ii)        the  sale,  assignment  or  other  transfer  of  all  or  substantially  all  of  the  assets  of  EFI  in  one  or  a  series  of
transactions, whether or not related, to a Person or any group of two or more Persons acting jointly or in concert, other than a
wholly-owned Subsidiary of EFI;

13

(iii)    the dissolution or liquidation of EFI except in connection with the distribution of assets of EFI to one or more

Persons which were wholly-owned Subsidiaries of EFI immediately prior to such event;

(iv)        the  occurrence  of  a  transaction  requiring  approval  of  EFI’s  shareholders  whereby  EFI  is  acquired  through
consolidation,  merger,  exchange  of  securities,  purchase  of  assets,  amalgamation,  arrangement  or  otherwise  by  any  other
Person (other than a short form amalgamation or exchange of securities with a wholly-owned Subsidiary of EFI);

(v)        a  majority  of  the  members  of  the  Board  of  Directors  of  EFI  are  replaced  or  changed  as  a  result  of  or  in
connection  with  any:  (A)  take-over  bid,  consolidation,  merger,  exchange  of  securities,  amalgamation,  arrangement,  capital
reorganization or any other business combination or reorganization involving or relating to EFI; (B) sale, assignment or other
transfer  of  all  or  substantially  all  of  the  assets  of  EFI  in  one  or  a  series  of  transactions,  or  any  purchase  of  assets;  or  (C)
dissolution or liquidation of EFI;

(vi)    during any two-year period, a majority of the members of the Board of Directors of EFI serving at the date of

this Agreement is replaced by directors who are not nominated and approved by the Board of Directors of EFI;

(vii)        an  event  set  forth  in  (i),  (ii),  (iii),  (iv),  (v)  or  (vi)  has  occurred  with  respect  to  EFRI  or  any  of  its  direct  or
indirect  parent  companies,  in  which  case  the  term  “EFI”  in  those  paragraphs  will  be  read  to  mean  “EFRI  or  such  parent
company”  and  the  phrase  “wholly-owned  Subsidiary(ies)”  will  be  read  to  mean  “Affiliate(s)  or  wholly-owned
Subsidiary(ies)”; or

(viii)    the Board of Directors of EFI passes a resolution to the effect that, an event set forth in (i), (ii), (iii), (iv), (v),

(vi) or (vii) above has occurred.

b.

“Good Reason” means, without the written agreement of Employee, there is:

(i)

a material reduction or diminution in the level of responsibility, or office of Employee, provided that before
any  claim  of  material  reduction  or  diminution  of  responsibility  may  be  relied  upon  by  Employee,  Employee  must  have
provided  written  notice  to  Employee’s  supervisor  and  the  EFI’s  Board  of  Directors  of  the  alleged  material  reduction  or
diminution of responsibility and have given EFI at least thirty (30) calendar days within which to cure the alleged material
reduction or diminution of responsibility;

(ii)

a reduction in the Employee’s Base Salary, Target Cash Bonus Percentage or Target Equity Award Percentage;

or

14

(iii)

a  proposed, forced relocation  of  Employee  to  another  geographic  location  greater than fifty (50) miles from

Employee’s office location at the time a move is requested after a Change of Control.

ARTICLE 5
CONFIDENTIALITY

5.1    Position of Trust and Confidence. Employee acknowledges that in the course of discharging his or her responsibilities, he or she
will occupy a position of trust and confidence with respect to the affairs and business of the Company and its customers and clients, and that
he or she will have access to and be entrusted with detailed confidential information concerning the present and contemplated mining and
exploration  projects,  prospects,  and  opportunities  of  the  Company.  Employee  acknowledges  that  the  disclosure  of  any  such  confidential
information to the competitors of the Company or to the general public would be highly detrimental to the best interests of the Company.
Employee further acknowledges and agrees that the right to maintain such detailed confidential information constitutes a proprietary right
which the Company is entitled to protect.

5.2    Definition of Confidential Information. In this Agreement, “Confidential Information” means any information disclosed by or
on behalf of the Company to Employee or developed by Employee in the performance of his or her responsibilities at any time before or
after  the  execution  of  this  Agreement,  and  includes  any  information,  documents,  or  other  materials  (including,  without  limitation,  any
drawings, notes, data,  reports,  photographs,  audio  and/or  video  recordings,  samples and the like) relating to the business or affairs of the
Company or its respective customers, clients or suppliers that is confidential or proprietary, whether or not such information:

(i)    is reduced to writing;

(ii)    was created or originated by an employee; or

(iii)    is designated or marked as “Confidential” or “Proprietary” or some other designation or marking.

The Confidential Information includes, but is not limited to, the following categories of information relating to the Company:

a.

information concerning the present and contemplated mining, milling, processing and exploration projects, prospects

and opportunities, including joint venture projects, of the Company;

b.

information  concerning  the  application  for  permitting  and  eventual  development  or  construction  of  the  Company’s
properties, the status of regulatory and environmental matters, the compliance status with respect to licenses, permits, laws and regulations,
property and title matters and legal and litigation matters;

15

c.

information  of  a  technical  nature  such  as  ideas,  discoveries,  inventions,  improvements,  trade  secrets,  now-how,

manufacturing processes, specifications, writings and other works of authorship;

d.

financial and business information such as the Company’s business and strategic plans, earnings, assets, debts, prices,
pricing  structure,  volume  of  purchases  or  sales,  production,  revenue  and  expense  projections,  historical  financial  statements,  financial
projections  and  budgets,  historical  and  projected  sales,  capital  spending  budgets  and  plans,  or  other  financial  data  whether  related  to  the
Company’s business generally, or to particular products, services, geographic areas, or time periods;

e.

supply and service information such as goods and services suppliers’ names or addresses, terms of supply or service
contracts  of  particular  transactions,  or  related  information  about  potential  suppliers  to  the  extent  that  such  information  is  not  generally
known  to  the  public,  and  to  the  extent  that  the  combination  of  suppliers  or  use  of  a  particular  supplier,  although  generally  known  or
available, yields advantages to the Company, the details of which are not generally known;

f.

marketing information, such as details about ongoing or proposed marketing programs or agreements by or on behalf

of the Company, sales forecasts or results of marketing efforts or information about impending transactions;

g.

personnel information relating to employees, contractors, or agents, such as personal histories, compensation or other
terms  of  employment  or  engagement,  actual  or  proposed  promotions,  hirings,  resignations,  disciplinary  actions,  terminations  or  reasons
therefor, training methods, performance, or other employee information;

h.

customer  information,  such  as  any  compilation  of  past,  existing  or  prospective  customer’s  names,  addresses,
backgrounds,  requirements,  records  of  purchases  and  prices,  proposals  or  agreements  between  customers  and  the  Company,  status  of
customer accounts or credit, or related information about actual or prospective customers;

i.

computer software of any type or form and in any stage of actual or anticipated development, including but not limited
to, programs and program modules, routines and subroutines, procedures, algorithms, design concepts, design specifications (design notes,
annotations, documentation, float charts, coding sheets, and the like), source codes, object code and load modules, programming, program
patches and system designs; and

j.

all information which becomes known to Employee as a result of Employee’s employment by the Company, which
Employee  acting  reasonably,  believes  or  ought  to  believe  is  confidential  or  proprietary  information  from  its  nature  and  from  the
circumstances surrounding its disclosure to Employee.

16

5.3    Non-Disclosure. Employee, both during his or her employment and for a period of five (5) years after the termination of his or

her employment irrespective of the time, manner or cause of termination, will:

a.

b.

retain in confidence all of the Confidential Information;

refrain from disclosing to any person including, but not limited to, customers and suppliers of the Company, any of the

Confidential Information except for the purpose of carrying out Employee’s responsibilities with the Company, and

c.

refrain from directly or indirectly using or attempting to use such Confidential Information in any way, except for the

purpose of carrying out Employee’s responsibilities with the Company.

Employee  shall  deliver  promptly  to  the  Company,  at  the  termination  of  Employee’s  employment,  or  at  any  other  time  at  the  Company’s
request,  without  retaining  any  copies,  all  documents  and  other  material  in  Employee’s  possession  relating,  directly  or  indirectly,  to  any
Confidential Information.

It is understood that should Employee be subject to subpoena or other legal process to seek the disclosure of such Confidential Information,
Employee  will  advise  the  Company  of  such  process  and  provide  the  Company  with  the  necessary  information  to  seek  to  protect  the
Confidential Information.

5.4        Whistleblower  Laws.  The  foregoing  obligations  of  confidentiality  set  out  in  this  Article  5  are  subject  to  applicable
whistleblower  laws,  which  protect  Employee’s  right  to  provide  information  to  governmental  and  regulatory  authorities,  including
communications  with  the  U.S.  Securities  and  Exchange  Commission  about  possible  securities  law  violations.  Notwithstanding  any  other
provision in this Agreement, Employee is not required to seek the Company’s permission or notify the Company of any communications
made  in  compliance  with  applicable  whistleblower  laws,  and  the  Company  will  not  consider  any  such  communications  to  violate  this
Agreement or any other agreement between Employer and the Company or any Company policy by which Employee is bound.

ARTICLE 6
NON-SOLICITATION

6.1        Non-Solicitation.  Employee  agrees  that  during  the  period  (the  “Non-Solicitation  Period”)  commencing  on  the  date  of  this
Agreement and ending twelve (12) months after the effective date of the termination of Employee’s employment irrespective of the time,
manner or cause of termination, Employee will not, either individually or in partnership or jointly or in conjunction with any other person,
entity or organization, as principal, agent, consultant, contractor, employer, employee or in any other manner, directly or indirectly:

17

a.

solicit  business  from  any  customer,  client  or  business  relation  of  the  Company,  or  prospective  customer,  client  or
business  relation  that  the  Company  was  actively  soliciting,  whether  or  not  Employee  had  direct  contact  with  such  customer,  client  or
business relation, for the benefit or on behalf of any person, firm or corporation operating a business which competes with the Company, or
attempt to direct any such customer, client or business relation away from the Company or to discontinue or alter any one or more of their
relationships with the Company; or

b.

hire  or  offer  to  hire  or  entice  away  or  in  any  other  manner  persuade  or  attempt  to  persuade  any  officer,  employee,
consultant,  independent  contractor,  agent,  licensee,  supplier,  or  business  relation  of  the  Company  to  discontinue  or  alter  any  one  of  their
relationships with the Company.

6.2    Remedies for Breach of Restrictive Covenants. Employee acknowledges that in connection with Employee’s employment he or
she  will  receive  or  will  become  eligible  to  receive  substantial  benefits  and  compensation.  Employee  acknowledges  that  Employee’s
employment by the Company and all compensation and benefits from such employment will be conferred by the Company upon Employee
only  because  and  on  the  condition  of  Employee’s  willingness  to  commit  Employee’s  best  efforts  and  loyalty  to  the  Company,  including
protecting  the  Company’s  confidential  information  and  abiding  by  the  non-solicitation  covenants  contained  in  this  Agreement.  Employee
understands that his obligations set out in Article 5 and this Article 6 will not unduly restrict or curtail Employee’s legitimate efforts to earn
a  livelihood  following  any  termination  of  his  or  her  employment  with  the  Company.  Employee  agrees  that  the  restrictions  contained  in
Article  5  and  this  Article  6  are  reasonable  and  valid  and  all  defenses  to  the  strict  enforcement  of  these  restrictions  by  the  Company  are
waived by Employee. Employee further acknowledges that a breach or threatened breach by Employee of any of the provisions contained in
Article  5  or  this  Article  6  would  cause  the  Company  irreparable  harm  which  could  not  be  adequately  compensated  in  damages  alone.
Employee further acknowledges that it is essential to the effective enforcement of this Agreement that, in addition to any other remedies to
which the Company may be entitled at law or in equity or otherwise, the Company will be entitled to seek and obtain, in a summary manner,
from  any  Court  having  jurisdiction,  interim,  interlocutory,  and  permanent  injunctive  relief,  specific  performance  and  other  equitable
remedies, without bond or other security being required. In addition to any other remedies to which the Company may be entitled at law or
in equity or otherwise, in the event of a breach of any of the covenants or other obligations contained in this Agreement, the Company will
be entitled to an accounting and repayment of all profits, compensation, royalties, commissions, remuneration or benefits which Employee
directly  or  indirectly,  has  realized  or  may  realize  relating  to,  arising  out  of,  or  in  connection  with  any  such  breach.  Should  a  court  of
competent jurisdiction declare any of the covenants set forth in Article 5 or this Article 6 unenforceable, the court shall be empowered to
modify and reform such covenants so as to provide relief reasonably necessary to protect the interests of the Company and Employee and to
award injunctive relief, or damages, or both, to which the Company may be entitled.

18

ARTICLE 7
GENERAL PROVISIONS

7.1    Governing Law. This Agreement shall be governed by and construed in accordance with the laws of the state of Colorado.

7.2        Assignability. This  Agreement  is  personal  to  Employee  and  without  the  prior  written  consent  of  the  Company  shall  not  be
assignable  by  Employee  other  than  by  will  or  the  laws  of  descent  and  distribution.  This  Agreement  shall  inure  to  the  benefit  of  and  be
enforceable  by  Employee’s  legal  representatives  and  heirs.  This  Agreement  shall  also  inure  to  the  benefit  of  and  be  binding  upon  the
Company and its successors and assigns.

7.3    Withholding. The Company may withhold from any amounts payable under this Agreement such federal, state or local taxes as

shall be required to be withheld pursuant to any applicable law or regulation.

7.4    Entire Agreement; Amendment. This Agreement constitutes the entire agreement and understanding between Employee and the
Company with respect to the subject matter hereof and, except as otherwise expressly provided herein, supersedes any prior agreements or
understandings, whether written or oral, with respect to the subject matter hereof, including without limitation all employment, severance or
change of control agreements previously entered into between Employee and the Company. Except as may be otherwise provided herein,
this Agreement may not be amended or modified except by subsequent written agreement executed by both parties hereto.

7.5        Section  409A.  This  Agreement  is  intended  to  comply  with  Section  409A  to  the  extent  Section  409A  is  applicable  to  this
Agreement.  Notwithstanding  any  other  provision  of  this  Agreement  to  the  contrary,  this  Agreement  shall  be  interpreted,  operated  and
administered by the Company in a manner consistent with such intention and to avoid the pre-distribution inclusion in income of amounts
deferred under this Agreement and the imposition of any additional tax or interest with respect thereto. Notwithstanding any other provision
of this Agreement to the contrary, to the extent that any payment under this Agreement constitutes “nonqualified deferred compensation”
under Section 409A, the following shall apply to the extent Section 409A is applicable to such payment:

a.    Any payable that is triggered upon the Employee’s termination of employment shall be paid only if such termination of

employment constitutes a “separation from service” under Section 409A; and

b.    All expenses or other reimbursements paid pursuant to this Agreement that are taxable income to Employee shall be paid
no  later  than  the  end  of  the  calendar  year  next  following  the  calendar  year  in  which  Employee  incurs  such  expense.  With  regard  to  any
provision herein that  provides  for  reimbursement  of  costs  and  expenses  or  in-kind benefits, except as permitted by Section 409A, (a) the
right to reimbursement or in-kind benefits shall not be subject to liquidation or exchange for another benefit, (b) the amount of expenses
eligible for

19

reimbursement,  or  in-kind  benefits,  provided  during  any  taxable  year  shall  not  affect  the  expenses  eligible  for  reimbursement,  or  in-kind
benefits to be provided, in any other taxable year; and (c) such payments shall be made on or before the last day of Employee’s taxable year
following the taxable year in which the expense occurred. For purposes of Section 409A, Employee’s right to receive installment payments
of any severance amount, if applicable, shall be treated as a right to receive a series of separate and distinct payments.

In the event that Employee is deemed on the date of termination to be a “specified employee” as defined in Section 409A, then with regard
to any payment or the provision of any benefit that is subject to Section 409A and is payable on account of a separation from service (as
defined in Section 409A), such payment or benefit shall be delayed for until the earlier of (a) the first business day of the seventh calendar
month following such termination of employment, or (b) Employee’s death. Any payments delayed by reason of the prior sentence shall be
paid in a single lump sum, without interest thereon, on the date indicated by the previous sentence and any remaining payments due under
this Agreement shall be paid as otherwise provided herein.

7.6    Multiple Counterparts. This Agreement may be executed in multiple counterparts, each of which shall constitute an original,

but all of which together shall constitute one Agreement.

7.7        Notices.  Any  notice  provided  for  in  this  Agreement  shall  be  deemed  delivered  upon  deposit  in  the  United  States  mails,
registered or certified mail, addressed to the party to whom directed at the addresses set forth below or at such other addresses as may be
substituted therefor by notice given hereunder. Notice given by any other means must be in writing and shall be deemed delivered only upon
actual receipt.

If to the Company:

c/o Energy Fuels Resources (USA) Inc.
225 Union Blvd., Suite 600
Lakewood, CO 80228

Attention: Chairman of the Board of Energy Fuels Inc.

If to Employee:

Mark S. Chalmers
13019 W. 73  Place
Arvada, CO 80005

rd

7.8    Waiver. The waiver of any term or condition of this Agreement, or any breach thereof, shall not be deemed to constitute the

waiver of the same or any other term or condition of this Agreement, or any breach thereof.

20

7.9        Severability. In  the  event  any  provision  of  this  Agreement  is  found  to  be  unenforceable  or  invalid,  such  provision  shall  be
severable from this Agreement and shall not affect the enforceability or validity of any other provision of this Agreement. If any provision of
this Agreement is capable of two constructions, one of which would render the provision void and the other that would render the provision
valid, then the provision shall have the construction that renders it valid.

7.10    Arbitration of Disputes. Except for disputes and controversies arising under Articles 5 or 6 or involving equitable or injunctive
relief, any dispute or controversy arising under or in connection with this Agreement shall be conducted in accordance with the Colorado
Rules  of  Civil  Procedure  and,  unless  the  parties  mutually  agree  on  an  arbitrator  shall  be  arbitrated  by  striking  from  a  list  of  potential
arbitrators provided by the Judicial Arbiter Group in Denver, Colorado. If the parties are unable to agree on an arbitrator, the arbitrator will
be selected from a list of seven (7) potential arbitrators provided by the Judicial Arbiter Group in Denver. The Company and Employee will
flip  a  coin  to  determine  who  will  make  the  first  strike.  The  parties  will  then  alternate  striking  from  the  list  until  there  is  one  arbitrator
remaining,  who  will  be  the  selected  arbitrator.  Unless  the  parties  otherwise  agree  and  subject  to  the  availability  of  the  arbitrator,  the
arbitration will be heard within sixty (60) days following the appointment, and the decision of the arbitrator shall be binding on Employee
and the Company and will not be subject to appeal. Judgment may be entered on the arbitrator’s award in any court having jurisdiction.

7.11        Currency.  Except  as  expressly  provided  in  this  Agreement,  all  amounts  in  this  Agreement  are  stated  and  shall  be  paid  in

United States dollars ($US).

7.12        Company’s  Maximum  Obligations.  The  compensation  set  out  in  this  Agreement  represents  the  Company’s  maximum
obligations, and other than as set out herein, Employee will not be entitled to any other compensation, rights or benefits in connection with
Employee’s employment or the termination of Employee’s employment.

7.13    Full Payment; No Mitigation Obligation. The Company’s obligation to make the payments provided for in this Agreement and
otherwise  to  perform  its  obligations  hereunder  shall  be  subject  to  any  set-off,  counterclaim,  recoupment,  defense  or  other  claim,  right  or
action which the Company may have against Employee.

21

    IN WITNESS WHEREOF, the parties have executed this Agreement as of the Effective Date.

ENERGY FUELS INC.

By:    /s/ J. Birks Bovaird
Name:    J. Birks Bovaird
Title:    Chairman of the Board

Date: March 18, 2021

ENERGY FUELS RESOURCES (USA) INC.

By:    /s/ David C. Frydenlund
Name:    David C. Frydenlund
Title:    Chief Financial Officer, General Counsel and Corporate Secretary

Date: March 18, 2021

            /s/ Mark S. Chalmers
            Name: Mark S. Chalmers

            Date: March 18, 2021

Title: President and Chief Executive Officer

22

EXHIBIT A
JOB DESCRIPTION

Employee  will  discharge  the  responsibilities  and  exercise  the  authority  expected  of  a  President  and  Chief  Executive  Officer  of  a  public
mining company. More specifically, in addition to exercising general control of and supervision over the Company’s affairs, the following
are the responsibilities of the President and Chief Executive Officer:

A. Foster a corporate culture that promotes ethical practices, encourages individual integrity and fulfills social responsibility;

B. Maintain a positive and ethical work climate that is conducive to attracting, retaining and motivating a diverse group of top-quality

employees at all levels;

C. Develop  and  recommend  to  the  Board,  a  long-term  strategy  and  vision  for  the  Company  that  leads  to  the  creation  of  shareholder

value;

D. Develop and recommend to the Board, annual business plans and budgets that support the Company’s long term strategy;

E. Determine the appropriate use of technology;

F. Develop and recommend to the Board, the allocation of capital necessary to achieve the Company’s business plan;

G. Ensure  that  the  day-to-day  business  affairs  of  the  Company  are  appropriately  managed,  including  evaluation  of  the  Company’s

operating performance and initiating appropriate action where required;

H. Consistently strive to achieve the Company’s financial and operating goals and objectives;

I. Ensure fair presentation of the financial condition of the Company in continuous disclosure documents, and oversight and assessment

of internal and disclosure controls of the Company;

J. Ensure that the Company builds and maintains a strong positive relationship with its investors;

K. Ensure that the Company achieves and maintains a competitive position within the industry;

L. Ensure that the Company builds and maintains a strong positive relationship with its employees;

M. Ensure that the Company has an effective management team below the level of CEO and has an active plan for their development

and succession;

N. Formulate and oversee the implementation of major corporate policies;

O. Ensure compliance with the Company’s Corporate Disclosure Policy, Environment, Health and Safety Policy and other policies;

P. Build and maintain strong relationships with the corporate and public community; and

Q. Ensure management support for Board Committees.

Employee shall report to the Board of Directors of EFI.

This position will be located in the Lakewood office with frequent travel as required.

Performance is to be based on Board-approved Performance Goals pursuant to EFI’s STIP and LTIP, which will be evaluated once per year.

24

EMPLOYMENT AGREEMENT

       THIS  EMPLOYMENT  AGREEMENT  (“Agreement”)  is  effective  as  of  the  18   day  of  March,  2021  (the  “Effective  Date”),  by  and
between Energy Fuels Resources (USA) Inc., a Delaware corporation (“EFRI”), Energy Fuels Inc., an Ontario corporation (“EFI”) (EFRI
and EFI are collectively referred to herein as the “Company”) and David C. Frydenlund (“Employee”).

th

    In consideration of the agreements contained in this Agreement, and other good and valuable consideration, the receipt and sufficiency of
which are hereby acknowledged, the Company and Employee hereby agree as follows:

ARTICLE 1
EMPLOYMENT, REPORTING AND DUTIES

1.1    Employment. The Company hereby employs and engages the services of Employee to serve Chief Financial Officer, General
Counsel and Corporate Secretary and Employee agrees to diligently and competently serve as and perform the functions of Chief Financial
Officer,  General  Counsel  and  Corporate  Secretary  for  the  compensation  and  benefits  stated  herein.  A  copy  of  Employee’s  current  job
description is attached hereto as Exhibit A, and Company and Employee agree and acknowledge that, subject to Section 4.2(b), Company
retains the right to reasonably add to, or remove, duties and responsibilities set forth in that job description as business or other operating
reasons may arise for changes to occur. It is understood that Employee will be appointed an officer of EFI and EFRI during the term of this
Agreement, but that Employee’s direct employment relationship will be as an employee of EFRI.

1.2    Fulltime Service. Excluding any periods of vacation and sick leave to which Employee may be entitled, Employee agrees to
devote Employee’s full  time  and  energies  to  the  responsibilities  with  the  Company consistent with past practice and shall not, during the
Term of this Agreement, be engaged in any business activity which would interfere with or prevent Employee from carrying out Employee’s
duties under this Agreement.

ARTICLE 2
COMPENSATION AND RELATED ITEMS

2.1    Compensation.

As  compensation  and  consideration  for  the  services  to  be  rendered  by  Employee  under  this  Agreement,  the  Company  agrees  to  pay
Employee and Employee agrees to accept:

a.

Base Salary and Benefits. A base salary (“Base Salary”) of $315,828 per annum, less required tax withholding, which
shall be paid in accordance with the Company’s standard payroll practice. Employee’s Base Salary may be increased from time to time (but
not  decreased,  including  after  any  increase,  without  Employee’s  written  consent),  at  the  discretion  of  the  Company,  and  after  any  such
change, Employee’s new level of Base Salary shall be

Employee’s  Base  Salary  for  purposes  of  this  Agreement  until  the  effective  date  of  any  subsequent  change.  Employee  shall  also  receive
benefits such as health insurance, vacation and other benefits consistent with the then applicable Company benefit plans to the same extent
as other employees of the Company with similar position or level. Employee understands and agrees that, subject to Sections 2.1(b) and (c)
below, Company’s benefit plans may, from time to time, be modified or eliminated at Company’s discretion.

b.

Cash Bonus. A cash bonus opportunity (the “Cash Bonus”) during each calendar year with a target (the “Target Cash
Bonus”) equal to fifty percent (50%) (the “Target  Cash  Bonus  Percentage”)  of  Employees’  Base  Salary  for  the  year  in  which  the  cash
bonus  is  paid,  such  cash  bonus  to  be  paid  in  accordance  with  the  Company’s  existing  Short  Term  Incentive  Plan,  as  such  plan  may  be
amended or replaced from time to time, or the equivalent (the “STIP”). Pursuant to the terms of the STIP, each annual Cash Bonus shall be
payable based on the achievement of performance goals, and may be higher or lower than the Target Cash Bonus based on achievement of
those goals. For each calendar year during the term of this Agreement, the Board (or the Compensation Committee) of EFI will determine
and will establish in writing (i) the applicable STIP performance goals, which shall be reasonably achievable and if achieved would result in
payment of the Target Cash Bonus, (iii) the percentage of annual Base Salary to be payable to Employee if some lesser or greater percentage
of the annual STIP performance goals are achieved, and (iv) such other applicable terms and conditions of the STIP necessary to satisfy the
requirements of Section 409A of the Internal Revenue Code of 1986, as amended (the "Code"); and

c.

Equity Award. An equity award opportunity (the “Equity Award”) during each calendar year with a target value (the
“Target Equity Award”) equal to eighty percent (80%) (the “Target Equity Award Percentage”) of Employee’s Base Salary for the year
in which the award is granted, such equity award to be awarded in accordance with the Company’s existing Long Term Incentive Plan, as
such plan may be amended or replaced from time to time, or the equivalent (the “LTIP”). Pursuant to the terms of the LTIP, each annual
equity award shall be made based on the achievement of performance goals, and may be higher or lower than the Target Equity Award based
on achievement of those goals. For each calendar year during the term of this Agreement, the Board (or the Compensation Committee)  of
EFI  will  determine  and  will  establish  in  writing  (i)  the  applicable  LTIP  performance  goals,  which  shall  be  reasonably  achievable  and  if
achieved would result in payment of the Target Equity Award, (iii) the percentage of annual Base Salary value to be awarded in equity to
Employee if some lesser or greater percentage of the annual LTIP performance goals are achieved, and (iv) such other applicable terms and
conditions of the LTIP necessary to satisfy the requirements of Section 409A of the Code.

2.2    Annual Medical. The Company will reimburse Employee for the cost of a comprehensive annual medical examination for each
year of this Agreement, provided that Employee requests such reimbursement and such reimbursement is made no later than the last day of
the calendar year following the calendar year in which the examination expense was incurred. Employee will promptly notify the President
& CEO if the annual medical examination reveals any condition which, if untreated, is likely to interfere with Employee’s

ability to perform the essential requirements of his or her position, and if requested by the President & CEO, Employee will provide the
details of the condition and the potential impact on his or her ability to perform the essential requirements of his or her position to enable the
President & CEO to determine how best to accommodate Employee and protect the critical business interests of the Company.

2.3    Expenses. The Company agrees that Employee shall be allowed reasonable and necessary business expenses in connection with
the  performance  of  Employee’s  duties  within  the  guidelines  established  by  the  Company  as  in  effect  at  any  time  with  respect  to  key
employees (“Business Expenses”), including, but not limited to, reasonable and necessary expenses for food, travel, lodging, entertainment
and  other  items  in  the  promotion  of  the  Company  within  such  guidelines.  The  Company  shall  promptly  reimburse  Employee  for  all
reasonable Business Expenses incurred by Employee upon Employee’s presentation to the Company of an itemized account thereof, together
with receipts, vouchers, or other supporting documentation.

2.4    Vacation. Employee will be entitled to five weeks of vacation each year, in addition to the 10 paid holidays each year. Carry

over from one year to the next will be as per the Company’s paid leave policy.

2.6    Use of Company Vehicle. Employee will be provided the full time use of a suitable vehicle for travel between the Lakewood

office and home as well as for business travel to field sites as required, or the equivalent.

2.7    Outside Directorship. Employee shall be entitled to seek and maintain one non-executive, non-chair directorship with a publicly
traded or privately owned company that does not compete directly or indirectly with the Company in any of the Company’s primary business
lines. Employee shall not seek or maintain more than one such directorship or vary from any of the foregoing requirements without the prior
written approval of the Board of Directors of EFI. Such directorships exclude directorships on private family holding companies or on any
company where Employee is requested by the Company to seek or maintain such a directorship.

ARTICLE 3
TERMINATION

3.1        Term. Employee’s  employment  under  this  Agreement  shall  commence  on  the  Effective  Date  and  will  end  on  the  date  (the
“Initial  Expiration  Date”)  that  is  the  second  anniversary  of  the  Effective  Date,  unless  terminated  sooner  under  the  provisions  of  this
Article, or extended under the terms of this Section. If neither Company nor Employee provides written notice of intent not to renew this
Agreement by ninety (90) days prior to the Initial Expiration Date, this Agreement shall be automatically renewed for twelve (12) additional
months, and if neither Company nor Employee provides written notice of intent not to renew this Agreement prior to ninety (90) days before
the end of such additional 12-month period, this Agreement shall continue to be automatically renewed for successive additional 12-month
periods until such time either Company or Employee provides written notice of intent not to renew prior to ninety (90) days before the end
of any such renewal period.

3.2    Termination of Employment. Except as may otherwise be provided herein, Employee’s employment under this Agreement may

terminate upon the occurrence of:

Employee;

a.

b.

c.

d.

Notice by Company. The termination date specified in a written notice of termination that is given by the Company to

Notice by Employee. Thirty (30) days after written notice of termination is given by Employee to the Company;

Death or Disability. Employee’s death or, at the Company’s option, upon Employee’s becoming disabled;

Deemed Termination Without Just Cause upon a Change of Control. A deemed termination without just cause under

Section 4.1(a) upon the occurrence of a Change of Control; or

e.

Notice  Not  to  Renew.  If  the  Company  or  Employee  gives  the  other  a  notice  not  to  renew  this  Agreement  under
Section 3.1, employment under this Agreement shall terminate at the close of business at the end of the Initial Expiration Date or at the end
of the 12-month renewal period in which timely notice not to renew was given, as the case may be. A notice by the Company not to renew
shall be considered a notice of termination, resulting in the Company terminating Employee’s employment under this Agreement.

Any notice of termination given by the Company to Employee under Section 3.2(a) or (e) above shall specify whether such termination is
with or without just cause as defined in Section 3.4. Any notice of termination given by Employee to the Company under Section 3.2(b)
above shall specify whether such termination is made with or without Good Reason as defined in Section 4.2(b).

3.3    Obligations of the Company Upon Termination.

a.

With  Just  Cause/Without  Good  Reason.  If  the  Company  terminates  Employee’s  employment  under  this  Agreement
with  just  cause  as  defined  in  Section  3.4,  or  if  Employee  terminates  his  employment  without  Good  Reason  as  defined  in  Section  4.2(b)
(other than a voluntary retirement under Section 3.8(a)), in either case whether before or after a Change of Control as defined in Section
4.2(a), then Employee’s employment with the Company shall terminate without further obligation by the Company to Employee, other than
payment of all accrued obligations (“Accrued Obligations”), including outstanding Base Salary, accrued vacation pay and any other cash
benefits accrued up to and including the date of termination. That payment shall be made in one lump sum, less required tax withholding,
within ten (10) working days after the effective date of such termination. Employee will have up to the earlier of: (A) ninety (90) days from
the  effective  date  of  termination  of  Employee’s  employment;  or  (B)  the  date  on  which  the  exercise  period  of  the  particular  stock  option
expires, to exercise only that portion of the stock options previously granted to Employee that have not been exercised,

but which have vested, and thereafter Employee’s stock options will expire and Employee will have no further right to exercise the stock
options.  Any  stock  options  held  by  Employee  that  are  not  yet  vested  at  the  termination  date  immediately  expire  and  are  cancelled  and
forfeited to the Company on the termination date. Any Restricted Stock Units (“RSUs”) held by Employee that have vested on or before the
termination date shall be paid (or the shares issuable thereunder issued) to Employee. Any RSUs held by Employee that are not vested on or
before the termination date will be immediately cancelled and forfeited to the Company on the termination date. The rights of Employee
upon termination in respect of any Stock Appreciation Rights (“SARs”) or other awards granted to Employee under any of the Company’s
equity compensation plans shall be as set forth in such plans or in the award agreement for any such awards, as applicable. Notwithstanding
the foregoing, but subject to Section 3.8(a), on retirement, Employee will have up to the earlier of: (A) one hundred and eighty (180) days
from the effective date of retirement; or (B) the date on which the exercise period of the particular stock option expires, to exercise only that
portion of the stock options previously granted to Employee that have not been exercised, but which have vested, and thereafter Employee’s
stock options will expire and Employee will have no further right to exercise the stock options.

b.

With Good Reason/Without Just Cause/Disabled/Death. If Employee terminates Employee’s employment under this
Agreement  for  Good  Reason  as  defined  in  Section  4.2(b),  or  if  the  Company  terminates  Employee’s  employment  without  just  cause  as
defined  in  Section  3.4,  or  if  the  Company  terminates  Employee’s  employment  by  reason  of  Employee  becoming  Disabled  as  defined  in
Section 3.5, or if Employee dies (in which case the date of Employee’s death shall be considered his or her termination date), in any case
whether  before  or  after  a  Change  of  Control  as  defined  in  Section  4.2(a),  or  if  there  is  a  deemed  termination  without  just  cause  upon  a
Change of Control as contemplated by Section 4.1(a), then Employee’s employment with the Company shall terminate, as of the effective
date of the termination, and in lieu of any other severance benefit that would otherwise be payable to Employee:

(i)    the Company shall pay the following amounts to Employee (or, in the case of termination by reason of Employee
becoming  Disabled  or  upon  the  death  of  Employee,  to  Employee’s  legal  representative  or  estate  as  applicable)  after  the
effective  date  of  such  termination,  or  in  a  manner  and  at  such  later  time  as  specified  by  Employee  (or  Employee’s  legal
representative), and agreed to by the Company, subject to being in compliance with Section 409A of the Code:

(A)    all Accrued Obligations, less required tax withholding, up to and including the date of termination, to be
paid  on  the  date  of  termination  of  employment,  or  within  no  more  than  five  (5)  working  days  thereafter,  and  the
Company will reimburse Employee for all proper expenses incurred by Employee in discharging his responsibilities to
the  Company  prior  to  the  effective  date  of  termination  of  Employee’s  employment  in  accordance  with  Section  2.3
above; and

(B)    an amount in cash equal to two (2.0) (the “Severance Factor”) times the sum of Employee’s Base Salary
and Target Cash Bonus for the full year in which the Date of Termination occurs, less required tax withholding, such
amount to be paid within thirty (30) calendar days after the date Employee signs the Release contemplated by Section
3.7;

(ii)        Employee  or  Employee’s  legal  representative  will  have  up  to  the  earlier  of:  (A)  ninety  (90)  days  from  the
effective  date  of  termination  of  Employee’s  employment  for  all  cases  other  than  the  death  of  Employee  and  twelve  (12)
months from the effective date of termination of Employee’s employment in the case of death of Employee; or (B) the date on
which the exercise period of the particular stock option expires, to exercise only that portion of the stock options previously
granted to Employee that have not been exercised, but which have vested, and thereafter Employee’s stock options will expire
and Employee or his or her legal representative will have no further right to exercise the stock options. Subject to Section
4.1(c),  any  stock  options  held  by  Employee  that  are  not  yet  vested  at  the  termination  date  immediately  expire  and  are
cancelled and forfeited to the Company on the termination date. Any RSUs held by Employee that have vested on or before
the termination date shall be paid (or the shares issuable thereunder issued) to Employee or his or her legal representative or
estate as applicable. Subject to Section 4.1(c), any RSUs held by Employee that are not vested on or before the termination
date will be immediately cancelled and forfeited to the Company on the termination date. Subject to Section 4.1(c), the rights
of Employee or his or her legal representative or estate as applicable upon termination in respect of any SARs or other awards
granted  to  Employee  under  any  of  the  Company’s  equity  compensation  plans  shall  be  as  set  forth  in  such  plans  or  in  the
award agreement for any such awards, as applicable;

(iii)    Upon termination, the Company or its Successor (as defined in Section 4.1(a)), agrees to reimburse Employee
the full cost of the COBRA continuation rate charged for employee and dependent coverage, through the EFRI Health and
Welfare Plan on a monthly basis, for a period of months equal to twelve times the Severance Factor (the “Coverage Period”),
beyond Employee’s termination month. Employee  and  his  or  her  dependents  may,  at  their  choosing,  enroll  in  the  COBRA
continuation plan through EFRI for the first eighteen months following Employee’s termination month or, if they choose, they
may enroll in a separate plan of their choosing, by using the reimbursement to enroll in medical and prescription insurance of
their  choosing.  Reimbursement  at  the  rate  described  herein  will  continue  for  the  Coverage  Period  beyond  Employee’s
termination  month,  but  beginning  with  the  nineteenth  month,  Employee  and  his  or  her  dependents  will  need  to  obtain
coverage from a different source than the COBRA continuation plan through EFRI. The reimbursement will be to Employee
and his or her dependents directly, and will be grossed up so that there

is  no  negative  tax  impact  to  the  Employee  or  his  or  dependents  for  coverage  of  the  premiums  charged  by  the  insurance
carriers  for  the  COBRA  continuation  coverage  for  the  current  month  of  reimbursement.   The  reimbursed  cost  of  COBRA
coverage  will  be  indexed  annually,  and  will  match  the  rate  charged  for  any  month  of  coverage  available  by  the  insurance
carrier for Medical, Dental, and Optical coverage through EFRI for employee and spouse coverage. Both Employee and his
or her dependents, will have the option of purchasing a medical plan separate from the plan offered by EFRI; and

(iv)        Nothing  herein  shall  preclude  the  Company  from  granting  additional  severance  benefits  to  Employee  upon

termination of employment.

Notwithstanding the foregoing, in the case of Disability, any Base Salary payable to Employee during the one hundred and eighty (180) day
period of disability will be reduced by the amount of any disability benefits Employee receives or is entitled to receive as a result of any
disability insurance policies for which the Company has paid the premiums.

c.

Section 280G. Notwithstanding any other provisions of this Agreement, or any other plan, arrangement or agreement
to the contrary, if any of the payments or benefits provided or to be provided by the Company or its affiliates to Employee or for Employee’s
benefit pursuant to the terms of this Agreement or otherwise (“Covered Payments”) constitute “parachute payments” within the meaning of
Section 280G of the Code and would, but for this Section 3.3(c) be subject to the excise tax imposed under Section 4999 of the Code (or any
successor  provision  thereto)  or  any  similar  tax  imposed  by  state  or  local  law  or  any  interest  or  penalties  with  respect  to  such  taxes
(collectively, the “Excise Tax”), then the following shall apply:

(i)    If the Covered Payments, reduced by the sum of (1) the Excise Tax and (2) the total of the Federal, state, and
local income and employment taxes payable by Employee on the amount of the Covered Payments which are in excess of
three times Employee’s “base amount” within the meaning of Section 280(G) of the Code less one dollar (the “Threshold
Amount”), are greater than or equal to the Threshold Amount, Employee shall be entitled to the full benefits payable under
this Agreement; and

(ii)        If  the  Threshold  Amount  is  less  than  (1)  the  Covered  Payments,  but  greater  than  (2)  the  Covered  Payments
reduced by the sum of (x) the Excise Tax and (y) the total of the Federal, state, and local income and employment taxes on the
amount of the Covered Payments which are in excess of the Threshold Amount, then the Covered Payments shall be reduced
(but not below zero) to the extent necessary so that the sum of all Covered Payments shall not exceed the Threshold Amount. 
In such event, the Covered Payments shall be reduced in the following order:  (A) cash payments not subject to Section 409A;
(B) cash payments subject to Section 409A; (C) equity-based payments and acceleration; and (D) non-cash forms of benefits. 
To the extent any payment is to be made over

time (e.g., in installments, etc.), then the payments shall be reduced in reverse chronological order.

The  determination  as  to  which  of  the  alternative  provisions  of  Section  3.3(c)(ii)  shall  apply  to  Employee  shall  be  made  by  a  nationally
recognized accounting firm selected by the Company (the “Accounting Firm”), which shall provide detailed supporting calculations both to
the  Company  and  Employee  within  15  business  days  of  the  date  of  termination,  if  applicable,  or  at  such  earlier  time  as  is  reasonably
requested by the Company or  Employee.  For purposes of determining which of the alternative provisions of Section 3.3(c)(ii) shall apply,
Employee shall be deemed to pay Federal income taxes at the highest marginal rate of Federal income taxation applicable to individuals for
the  calendar  year  in  which  the  determination  is  to  be  made,  and  state  and  local  income  taxes  at  the  highest  marginal  rates  of  individual
taxation in the state and locality of Employee’s residence on the date of termination, net of the maximum reduction in Federal income taxes
which could be obtained from deduction of such state and local taxes.  Any determination by the Accounting Firm shall be binding upon the
Company and Employee.

3.4    Definition of Just Cause.

As used in this Agreement, the term “just cause” will mean any one or more of the following events:

a.

theft, fraud, dishonesty, or misappropriation by Employee involving the property, business or affairs of the Company

or the discharge of Employee’s responsibilities or the exercise of his or her authority;

b.

willful misconduct or the willful failure by Employee to properly discharge his or her responsibilities or to adhere to

the policies of the Company

c.

Employee’s  gross  negligence  in  the  discharge  of  his  or  her  responsibilities  or  involving  the  property,  business  or

affairs of the Company to the material detriment of the Company;

d.

Employee’s  conviction  of  a  criminal  or  other  statutory  offence  that  constitutes  a  felony  or  which  has  a  potential
sentence of imprisonment greater than six (6) months or Employee’s conviction of a criminal or other statutory offence involving, in the sole
discretion of the Board of Directors of EFI, moral turpitude;

e.

f.

g.
material matter;

Employee’s material breach of a fiduciary duty owed to the Company;

any material breach by Employee of the covenants contained in Articles 5 or 6 below;

Employee’s  unreasonable  refusal  to  follow  the  lawful  written  direction  of  the  Board  of  Directors  of  EFI  on  any

h.

any conduct of Employee which, in the reasonable opinion of the Board of Directors of EFI, is materially detrimental

or embarrassing to the Company; or

i.

any other conduct by Employee that would constitute “just cause” as that term is defined at law.

The Company must provide written notice to Employee prior to termination for just cause pursuant to Section 3.4 (c), (f), (g), (h), or (i) and
provide  Employee  the  opportunity  to  correct  and  cure  the  failure  within  thirty  (30)  days  from  the  receipt  of  such  notice.  If  the  parties
disagree  as  to  whether  the  Company  had  just  cause  to  terminate  the  Employee’s  employment,  the  dispute  will  be  submitted  to  binding
arbitration pursuant to Section 7.10 below.

3.5        Definition  of  Disabled.  As  used  herein,  “Disabled”  shall  mean  a  mental  or  physical  impairment  which,  in  the  reasonable
opinion of a qualified doctor selected by mutual agreement of the Company and Employee acting reasonably, renders Employee unable, with
reasonable  accommodation,  to  perform  with  reasonable  diligence  the  essential  functions  and  duties  of  Employee  on  a  full-time  basis  in
accordance with the terms of this Agreement, which inability continues for a period of not less than 180 consecutive days. The providing of
service to the Company for up to two (2) three (3) day periods during the one hundred and eighty (180) day period of disability will not
affect the determination as to whether Employee is Disabled and will not restart the one hundred and eighty (180) day period of disability. If
any dispute arises between the parties as to whether Employee is Disabled, Employee will submit to an examination by a physician selected
by the mutual agreement of the Company and Employee acting reasonably, at the Company’s expense. The decision of the physician will be
certified in writing to the Company, and will be sent by the Physician to Employee or Employee’s legally authorized representative, and will
be conclusive for the purposes of determining whether Employee is Disabled. If Employee fails to submit to a medical examination within
twenty (20) days after the Company’s request, Employee will be deemed to have voluntarily terminated his or her employment.

3.6    Return of Materials; Confidential Information. In  connection  with  Employee’s  separation  from  employment  for  any  reason,
Employee shall return any and all physical property belonging to the Company, and all material of whatever type containing “Confidential
Information”  as  defined  in  Section  5.2  below,  including,  but  not  limited  to,  any  and  all  documents,  whether  in  paper  or  electronic  form,
which  contain  Confidential  Information,  any  customer  information,  production  information,  manufacturing-related  information,  pricing
information, files, memoranda, reports, pass codes/access cards, training or other reference manuals, Company vehicle (subject to Section
3.3(b)(iv)), telephone, gas cards or other Company credit cards, keys, computers, laptops, including any computer disks, software, facsimile
machines, memory devices, printers, telephones, pagers or the like.

3.7    Delivery of Release. Within ten (10) working days after termination of Employee’s employment, and as a condition for receipt
of  payments  set  forth  in  Section  3.3(b)(i)(B),  3.3(b)(iii),  3.3(b)(iv),  3.8(a)  and  4.1(a),  the  Company  shall  provide  to  Employee,  or
Employee’s legal representative, a form of written release, which form shall be satisfactory to the

Company and generally consistent with the form of release used by the Company prior to such termination of employment (the “Release”)
and which shall provide a full release of all claims against the Company and its corporate affiliates, except where Employee has been named
as a defendant in a legal action arising out of the performance of Employee’s responsibilities in which case the Release will exempt any
claims which Employee or his or her legal representative or estate may have for indemnity by the Company with respect to any such legal
action. As a condition to the obligation of the Company to make the payments provided for in such Sections Employee, or Employee’s legal
representative, shall execute and deliver the Release to the Company within the time periods provided for in said release.

3.8    Costs of Relocation to Canada on a Termination. In the event of any termination, and in addition to all other amounts payable to
Employee  hereunder,  the  Company  will  reimburse  all  Employee’s  direct  costs  of  relocating  from  Denver  to  Vancouver,  provided  such
relocation  occurs  within  14  months  from  the  date  of  termination  of  Employee’s  employment  hereunder.  This  would  include  the  costs
associated with the sale of Employee’s residence in Denver (i.e., reasonable realtor commissions and legal, documentation and filing fees
associated  therewith),  cost  of  moving  personal  possessions  and  family  members  (including  the  cost  of  airplane  tickets  for  Employee  and
Employee’s immediate family for one air flight) and a lump sum payment to cover estimated U.S. or Canadian income taxes payable on the
relocation costs paid to you. Employee will discuss with the Company and consider any legitimate planning methods for the minimization of
any  such  taxes.  This  will  not  include  any  costs  associated  with  the  purchase  of  a  new  residence  in  Canada,  or  any  temporary  lodging
expenses in Canada or Denver. This paragraph will also apply to relocation from Denver to another location in Canada other than Vancouver,
but only to the extent such costs do not exceed the costs that would apply to a relocation to Vancouver. Notwithstanding the foregoing, this
clause will not apply to the extent the costs contemplated in this clause are paid by another employer.

ARTICLE 4

CHANGE OF CONTROL

4.1    Effect of Change of Control. In the event of a Change of Control of EFI during the term of this Agreement, or any renewal of

this Agreement the following provisions shall apply:

a.

If upon the Change of Control

(i)        Employee  is  not  retained  by  EFI  or  its  successor  (whether  direct  or  indirect,  by  purchase  of  assets,  merger,
consolidation,  exchange  of  securities,  amalgamation,  arrangement  or  otherwise)  to  all  or  substantially  all  of  the  business
and/or assets of EFI (“Successor”) on the same terms and conditions as set out in this Agreement and in circumstances that
would not constitute Good Reason (where Good Reason is determined by reference to Employee’s employment status prior to
the Change of Control and prior to any other event that could constitute Good Reason); and/or

(ii)    any such Successor does not, by agreement in form and substance satisfactory to Employee, expressly assume
and agree to perform this Agreement in the same manner and to the same extent that EFI would be required to perform it if no
such succession had taken place,

then Employee shall be deemed to be terminated without just cause upon such Change of Control and shall be entitled to the compensation
and all other rights specified in Article 3 in the same amount and on the same terms as if terminated without just cause as set out therein,
subject to the additional rights set out in paragraph (c) below;

b.

All rights of Employee in this Agreement, including without limitation all rights to severance and other rights upon a
termination with or without cause, with or without Good Reason, upon a disability or upon death under Article 3 of this Agreement shall
continue after a Change of Control in the same manner as before the Change of Control, subject to the additional rights set out in paragraph
(c) below;

c.

if,

(i)    there is a deemed termination without cause under Section 4.1(a); or

(ii)        within  twelve  (12)  months  following  the  effective  date  of  the  Change  of  Control,  EFI,  or  its  successor,
terminates  the  employment  of  Employee  without  just  cause  or  by  reason  of  Disability,  or  Employee  terminates  his  or  her
employment under this Agreement for Good Reason,

then, in addition to the other rights Employee has under this Agreement, and notwithstanding any other provision in this Agreement, all of
the  stock  options  previously  granted  to  Employee  that  have  neither  vested  nor  expired  will  automatically  vest  and  become  immediately
exercisable, any period of restriction and other restrictions imposed on all RSUs shall lapse, and all RSUs shall be immediately settled and
payable,  the  rights  of  Employee  or  his  legal  representative  or  estate  as  applicable  upon  termination  in  respect  of  any  SARs  previously
granted  to  Employee  shall  be  as  set  forth  in  the  award  agreement  for  any  such  SARs,  and  all  other  securities  awarded  shall  vest  and/or
accelerate in accordance with Article 15 of the 2018 EFI Omnibus Equity Incentive Plan, as amended from time to time, or the comparable
provisions of any other equity incentive plan under which such securities may have been issued. Employee will have ninety (90) days from
the effective date of the termination of Employee’s employment to exercise any stock options which had vested as of the effective date of
termination and thereafter Employee’s stock options will expire and Employee will have no further right to exercise the stock options.

4.2    Definitions of Change of Control and Good Reason. For the purposes of this Agreement,

a.

“Change of Control” will mean the happening of any of the following events:

(i)        any  transaction  at  any  time  and  by  whatever  means  pursuant  to  which  (A)  EFI  goes  out  of  existence  by  any
means,  except  for  any  corporate  transaction  or  reorganization  in  which  the  proportionate  voting  power  among  holders  of
securities  of  the  entity  resulting  from  such  corporate  transaction  or  reorganization  is  substantially  the  same  as  the
proportionate  voting  power  of  such  holders  of  EFI  voting  securities  immediately  prior  to  such  corporate  transaction  or
reorganization  or  (B)  any  Person  (as  defined  in  the  Securities  Act  (Ontario))  or  any  group  of  two  or  more  Persons  acting
jointly  or  in  concert  (other  than  EFI,  a  wholly-owned  Subsidiary  of  EFI,  an  employee  benefit  plan  of  EFI  or  of  any  of  its
wholly-owned  Subsidiaries  (as  defined  in  the  Securities  Act  (Ontario)),  including  the  trustee  of  any  such  plan  acting  as
trustee)  hereafter  acquires  the  direct  or  indirect  “beneficial  ownership”  (as  defined  by  the  Business  Corporations  Act
(Ontario)) of, or acquires the right to exercise control or direction over, securities of EFI representing 50% or more of EFI’s
then issued and outstanding securities in any manner whatsoever, including, without limitation, as a result of a take-over bid,
an exchange of securities, an amalgamation of EFI with any other entity, an arrangement, a capital reorganization or any other
business combination or reorganization;

(ii)        the  sale,  assignment  or  other  transfer  of  all  or  substantially  all  of  the  assets  of  EFI  in  one  or  a  series  of
transactions, whether or not related, to a Person or any group of two or more Persons acting jointly or in concert, other than a
wholly-owned Subsidiary of EFI;

(iii)    the dissolution or liquidation of EFI except in connection with the distribution of assets of EFI to one or more

Persons which were wholly-owned Subsidiaries of EFI immediately prior to such event;

(iv)        the  occurrence  of  a  transaction  requiring  approval  of  EFI’s  shareholders  whereby  EFI  is  acquired  through
consolidation,  merger,  exchange  of  securities,  purchase  of  assets,  amalgamation,  arrangement  or  otherwise  by  any  other
Person (other than a short form amalgamation or exchange of securities with a wholly-owned Subsidiary of EFI);

(v)        a  majority  of  the  members  of  the  Board  of  Directors  of  EFI  are  replaced  or  changed  as  a  result  of  or  in
connection  with  any:  (A)  take-over  bid,  consolidation,  merger,  exchange  of  securities,  amalgamation,  arrangement,  capital
reorganization or any other business combination or reorganization involving or relating to EFI; (B) sale, assignment or other
transfer  of  all  or  substantially  all  of  the  assets  of  EFI  in  one  or  a  series  of  transactions,  or  any  purchase  of  assets;  or  (C)
dissolution or liquidation of EFI;

(vi)    during any two-year period, a majority of the members of the Board of Directors of EFI serving at the date of

this Agreement is replaced by directors who are not nominated and approved by the Board of Directors of EFI;

(vii)        an  event  set  forth  in  (i),  (ii),  (iii),  (iv),  (v)  or  (vi)  has  occurred  with  respect  to  EFRI  or  any  of  its  direct  or
indirect  parent  companies,  in  which  case  the  term  “EFI”  in  those  paragraphs  will  be  read  to  mean  “EFRI  or  such  parent
company”  and  the  phrase  “wholly-owned  Subsidiary(ies)”  will  be  read  to  mean  “Affiliate(s)  or  wholly-owned
Subsidiary(ies)”; or

(viii)    the Board of Directors of EFI passes a resolution to the effect that, an event set forth in (i), (ii), (iii), (iv), (v),

(vi) or (vii) above has occurred.

b.

“Good Reason” means, without the written agreement of Employee, there is:

(i)

a material reduction or diminution in the level of responsibility, or office of Employee, provided that before
any  claim  of  material  reduction  or  diminution  of  responsibility  may  be  relied  upon  by  Employee,  Employee  must  have
provided  written  notice  to  Employee’s  supervisor  and  the  EFI’s  Board  of  Directors  of  the  alleged  material  reduction  or
diminution of responsibility and have given EFI at least thirty (30) calendar days within which to cure the alleged material
reduction or diminution of responsibility;

(ii)

a reduction in the Employee’s Base Salary, Target Cash Bonus Percentage or Target Equity Award Percentage;

or

(iii)

a  proposed, forced relocation  of  Employee  to  another  geographic  location  greater than fifty (50) miles from

Employee’s office location at the time a move is requested after a Change of Control.

ARTICLE 5
CONFIDENTIALITY

5.1    Position of Trust and Confidence. Employee acknowledges that in the course of discharging his or her responsibilities, he or she
will occupy a position of trust and confidence with respect to the affairs and business of the Company and its customers and clients, and that
he or she will have access to and be entrusted with detailed confidential information concerning the present and contemplated mining and
exploration  projects,  prospects,  and  opportunities  of  the  Company.  Employee  acknowledges  that  the  disclosure  of  any  such  confidential
information to the competitors of the Company or to the general public would be highly detrimental to the best interests of the Company.
Employee further acknowledges and agrees that the right to maintain such detailed confidential information constitutes a proprietary right
which the Company is entitled to protect.

5.2    Definition of Confidential Information. In this Agreement, “Confidential Information” means any information disclosed by or
on behalf of the Company to Employee or developed by Employee in the performance of his or her responsibilities at any time before or
after  the  execution  of  this  Agreement,  and  includes  any  information,  documents,  or  other  materials  (including,  without  limitation,  any
drawings, notes, data,  reports,  photographs,  audio  and/or  video  recordings,  samples and the like) relating to the business or affairs of the
Company or its respective customers, clients or suppliers that is confidential or proprietary, whether or not such information:

(i)    is reduced to writing;

(ii)    was created or originated by an employee; or

(iii)    is designated or marked as “Confidential” or “Proprietary” or some other designation or marking.

The Confidential Information includes, but is not limited to, the following categories of information relating to the Company:

a.

information concerning the present and contemplated mining, milling, processing and exploration projects, prospects

and opportunities, including joint venture projects, of the Company;

b.

information  concerning  the  application  for  permitting  and  eventual  development  or  construction  of  the  Company’s
properties, the status of regulatory and environmental matters, the compliance status with respect to licenses, permits, laws and regulations,
property and title matters and legal and litigation matters;

c.

information  of  a  technical  nature  such  as  ideas,  discoveries,  inventions,  improvements,  trade  secrets,  now-how,

manufacturing processes, specifications, writings and other works of authorship;

d.

financial and business information such as the Company’s business and strategic plans, earnings, assets, debts, prices,
pricing  structure,  volume  of  purchases  or  sales,  production,  revenue  and  expense  projections,  historical  financial  statements,  financial
projections  and  budgets,  historical  and  projected  sales,  capital  spending  budgets  and  plans,  or  other  financial  data  whether  related  to  the
Company’s business generally, or to particular products, services, geographic areas, or time periods;

e.

supply and service information such as goods and services suppliers’ names or addresses, terms of supply or service
contracts  of  particular  transactions,  or  related  information  about  potential  suppliers  to  the  extent  that  such  information  is  not  generally
known  to  the  public,  and  to  the  extent  that  the  combination  of  suppliers  or  use  of  a  particular  supplier,  although  generally  known  or
available, yields advantages to the Company, the details of which are not generally known;

f.

marketing information, such as details about ongoing or proposed marketing programs or agreements by or on behalf

of the Company, sales forecasts or results of marketing efforts or information about impending transactions;

g.

personnel information relating to employees, contractors, or agents, such as personal histories, compensation or other
terms  of  employment  or  engagement,  actual  or  proposed  promotions,  hirings,  resignations,  disciplinary  actions,  terminations  or  reasons
therefor, training methods, performance, or other employee information;

h.

customer  information,  such  as  any  compilation  of  past,  existing  or  prospective  customer’s  names,  addresses,
backgrounds,  requirements,  records  of  purchases  and  prices,  proposals  or  agreements  between  customers  and  the  Company,  status  of
customer accounts or credit, or related information about actual or prospective customers;

i.

computer software of any type or form and in any stage of actual or anticipated development, including but not limited
to, programs and program modules, routines and subroutines, procedures, algorithms, design concepts, design specifications (design notes,
annotations, documentation, float charts, coding sheets, and the like), source codes, object code and load modules, programming, program
patches and system designs; and

j.

all information which becomes known to Employee as a result of Employee’s employment by the Company, which
Employee  acting  reasonably,  believes  or  ought  to  believe  is  confidential  or  proprietary  information  from  its  nature  and  from  the
circumstances surrounding its disclosure to Employee.

5.3    Non-Disclosure. Employee, both during his or her employment and for a period of five (5) years after the termination of his or

her employment irrespective of the time, manner or cause of termination, will:

a.

b.

retain in confidence all of the Confidential Information;

refrain from disclosing to any person including, but not limited to, customers and suppliers of the Company, any of the

Confidential Information except for the purpose of carrying out Employee’s responsibilities with the Company, and

c.

refrain from directly or indirectly using or attempting to use such Confidential Information in any way, except for the

purpose of carrying out Employee’s responsibilities with the Company.

Employee  shall  deliver  promptly  to  the  Company,  at  the  termination  of  Employee’s  employment,  or  at  any  other  time  at  the  Company’s
request,  without  retaining  any  copies,  all  documents  and  other  material  in  Employee’s  possession  relating,  directly  or  indirectly,  to  any
Confidential Information.

It is understood that should Employee be subject to subpoena or other legal process to seek the disclosure of such Confidential Information,
Employee  will  advise  the  Company  of  such  process  and  provide  the  Company  with  the  necessary  information  to  seek  to  protect  the
Confidential Information.

5.4        Whistleblower  Laws.  The  foregoing  obligations  of  confidentiality  set  out  in  this  Article  5  are  subject  to  applicable
whistleblower  laws,  which  protect  Employee’s  right  to  provide  information  to  governmental  and  regulatory  authorities,  including
communications  with  the  U.S.  Securities  and  Exchange  Commission  about  possible  securities  law  violations.  Notwithstanding  any  other
provision in this Agreement, Employee is not required to seek the Company’s permission or notify the Company of any communications
made  in  compliance  with  applicable  whistleblower  laws,  and  the  Company  will  not  consider  any  such  communications  to  violate  this
Agreement or any other agreement between Employer and the Company or any Company policy by which Employee is bound.

ARTICLE 6
NON-SOLICITATION

6.1        Non-Solicitation.  Employee  agrees  that  during  the  period  (the  “Non-Solicitation  Period”)  commencing  on  the  date  of  this
Agreement and ending twelve (12) months after the effective date of the termination of Employee’s employment irrespective of the time,
manner or cause of termination, Employee will not, either individually or in partnership or jointly or in conjunction with any other person,
entity or organization, as principal, agent, consultant, contractor, employer, employee or in any other manner, directly or indirectly:

a.

solicit  business  from  any  customer,  client  or  business  relation  of  the  Company,  or  prospective  customer,  client  or
business  relation  that  the  Company  was  actively  soliciting,  whether  or  not  Employee  had  direct  contact  with  such  customer,  client  or
business relation, for the benefit or on behalf of any person, firm or corporation operating a business which competes with the Company, or
attempt to direct any such customer, client or business relation away from the Company or to discontinue or alter any one or more of their
relationships with the Company; or

b.

hire  or  offer  to  hire  or  entice  away  or  in  any  other  manner  persuade  or  attempt  to  persuade  any  officer,  employee,
consultant,  independent  contractor,  agent,  licensee,  supplier,  or  business  relation  of  the  Company  to  discontinue  or  alter  any  one  of  their
relationships with the Company.

6.2    Remedies for Breach of Restrictive Covenants. Employee acknowledges that in connection with Employee’s employment he or
she  will  receive  or  will  become  eligible  to  receive  substantial  benefits  and  compensation.  Employee  acknowledges  that  Employee’s
employment by the Company and all compensation and benefits from such employment will be conferred by the Company upon Employee
only  because  and  on  the  condition  of  Employee’s  willingness  to  commit  Employee’s  best  efforts  and  loyalty  to  the  Company,  including
protecting  the  Company’s  confidential  information  and  abiding  by  the  non-solicitation  covenants  contained  in  this  Agreement.  Employee
understands that his obligations set out in Article 5 and this Article 6 will not unduly restrict or curtail Employee’s legitimate efforts to earn
a  livelihood  following  any  termination  of  his  or  her  employment  with  the  Company.  Employee  agrees  that  the  restrictions  contained  in
Article  5  and  this  Article  6  are  reasonable  and  valid  and  all  defenses  to  the  strict  enforcement  of  these  restrictions  by  the  Company  are
waived by Employee. Employee further acknowledges that a breach or threatened breach by Employee of any of the provisions contained in
Article  5  or  this  Article  6  would  cause  the  Company  irreparable  harm  which  could  not  be  adequately  compensated  in  damages  alone.
Employee further acknowledges that it is essential to the effective enforcement of this Agreement that, in addition to any other remedies to
which the Company may be entitled at law or in equity or otherwise, the Company will be entitled to seek and obtain, in a summary manner,
from  any  Court  having  jurisdiction,  interim,  interlocutory,  and  permanent  injunctive  relief,  specific  performance  and  other  equitable
remedies, without bond or other security being required. In addition to any other remedies to which the Company may be entitled at law or
in equity or otherwise, in the event of a breach of any of the covenants or other obligations contained in this Agreement, the Company will
be entitled to an accounting and repayment of all profits, compensation, royalties, commissions, remuneration or benefits which Employee
directly  or  indirectly,  has  realized  or  may  realize  relating  to,  arising  out  of,  or  in  connection  with  any  such  breach.  Should  a  court  of
competent jurisdiction declare any of the covenants set forth in Article 5 or this Article 6 unenforceable, the court shall be empowered to
modify and reform such covenants so as to provide relief reasonably necessary to protect the interests of the Company and Employee and to
award injunctive relief, or damages, or both, to which the Company may be entitled.

ARTICLE 7
GENERAL PROVISIONS

7.1    Governing Law. This Agreement shall be governed by and construed in accordance with the laws of the state of Colorado.

7.2        Assignability. This  Agreement  is  personal  to  Employee  and  without  the  prior  written  consent  of  the  Company  shall  not  be
assignable  by  Employee  other  than  by  will  or  the  laws  of  descent  and  distribution.  This  Agreement  shall  inure  to  the  benefit  of  and  be
enforceable  by  Employee’s  legal  representatives  and  heirs.  This  Agreement  shall  also  inure  to  the  benefit  of  and  be  binding  upon  the
Company and its successors and assigns.

7.3    Withholding. The Company may withhold from any amounts payable under this Agreement such federal, state or local taxes as

shall be required to be withheld pursuant to any applicable law or regulation.

7.4    Entire Agreement; Amendment. This Agreement constitutes the entire agreement and understanding between Employee and the
Company with respect to the subject matter hereof and, except as otherwise expressly provided herein, supersedes any prior agreements or
understandings, whether written or oral, with respect to the subject matter hereof, including without limitation all employment, severance or
change of control agreements previously entered into between Employee and the Company. Except as may be otherwise provided herein,
this Agreement may not be amended or modified except by subsequent written agreement executed by both parties hereto.

7.5        Section  409A.  This  Agreement  is  intended  to  comply  with  Section  409A  to  the  extent  Section  409A  is  applicable  to  this
Agreement.  Notwithstanding  any  other  provision  of  this  Agreement  to  the  contrary,  this  Agreement  shall  be  interpreted,  operated  and
administered by the Company in a manner consistent with such intention and to avoid the pre-distribution inclusion in income of amounts
deferred under this Agreement and the imposition of any additional tax or interest with respect thereto. Notwithstanding any other provision
of this Agreement to the contrary, to the extent that any payment under this Agreement constitutes “nonqualified deferred compensation”
under Section 409A, the following shall apply to the extent Section 409A is applicable to such payment:

a.    Any payable that is triggered upon the Employee’s termination of employment shall be paid only if such termination of

employment constitutes a “separation from service” under Section 409A; and

b.    All expenses or other reimbursements paid pursuant to this Agreement that are taxable income to Employee shall be paid
no  later  than  the  end  of  the  calendar  year  next  following  the  calendar  year  in  which  Employee  incurs  such  expense.  With  regard  to  any
provision herein that  provides  for  reimbursement  of  costs  and  expenses  or  in-kind benefits, except as permitted by Section 409A, (a) the
right to reimbursement or in-kind benefits shall not be subject to liquidation or exchange for another benefit, (b) the amount of expenses
eligible for

reimbursement,  or  in-kind  benefits,  provided  during  any  taxable  year  shall  not  affect  the  expenses  eligible  for  reimbursement,  or  in-kind
benefits to be provided, in any other taxable year; and (c) such payments shall be made on or before the last day of Employee’s taxable year
following the taxable year in which the expense occurred. For purposes of Section 409A, Employee’s right to receive installment payments
of any severance amount, if applicable, shall be treated as a right to receive a series of separate and distinct payments.

In the event that Employee is deemed on the date of termination to be a “specified employee” as defined in Section 409A, then with regard
to any payment or the provision of any benefit that is subject to Section 409A and is payable on account of a separation from service (as
defined in Section 409A), such payment or benefit shall be delayed for until the earlier of (a) the first business day of the seventh calendar
month following such termination of employment, or (b) Employee’s death. Any payments delayed by reason of the prior sentence shall be
paid in a single lump sum, without interest thereon, on the date indicated by the previous sentence and any remaining payments due under
this Agreement shall be paid as otherwise provided herein.

7.6    Multiple Counterparts. This Agreement may be executed in multiple counterparts, each of which shall constitute an original,

but all of which together shall constitute one Agreement.

7.7        Notices.  Any  notice  provided  for  in  this  Agreement  shall  be  deemed  delivered  upon  deposit  in  the  United  States  mails,
registered or certified mail, addressed to the party to whom directed at the addresses set forth below or at such other addresses as may be
substituted therefor by notice given hereunder. Notice given by any other means must be in writing and shall be deemed delivered only upon
actual receipt.

If to the Company:

c/o Energy Fuels Resources (USA) Inc.
225 Union Blvd., Suite 600
Lakewood, CO 80228

Attention: President and Chief Executive Officer

If to Employee:

David C. Frydenlund
8228 Harbortown Place
Lone Tree CO 80124

7.8    Waiver. The waiver of any term or condition of this Agreement, or any breach thereof, shall not be deemed to constitute the

waiver of the same or any other term or condition of this Agreement, or any breach thereof.

7.9        Severability. In  the  event  any  provision  of  this  Agreement  is  found  to  be  unenforceable  or  invalid,  such  provision  shall  be
severable from this Agreement and shall not affect the enforceability or validity of any other provision of this Agreement. If any provision of
this Agreement is capable of two constructions, one of which would render the provision void and the other that would render the provision
valid, then the provision shall have the construction that renders it valid.

7.10    Arbitration of Disputes. Except for disputes and controversies arising under Articles 5 or 6 or involving equitable or injunctive
relief, any dispute or controversy arising under or in connection with this Agreement shall be conducted in accordance with the Colorado
Rules  of  Civil  Procedure  and,  unless  the  parties  mutually  agree  on  an  arbitrator  shall  be  arbitrated  by  striking  from  a  list  of  potential
arbitrators provided by the Judicial Arbiter Group in Denver, Colorado. If the parties are unable to agree on an arbitrator, the arbitrator will
be selected from a list of seven (7) potential arbitrators provided by the Judicial Arbiter Group in Denver. The Company and Employee will
flip  a  coin  to  determine  who  will  make  the  first  strike.  The  parties  will  then  alternate  striking  from  the  list  until  there  is  one  arbitrator
remaining,  who  will  be  the  selected  arbitrator.  Unless  the  parties  otherwise  agree  and  subject  to  the  availability  of  the  arbitrator,  the
arbitration will be heard within sixty (60) days following the appointment, and the decision of the arbitrator shall be binding on Employee
and the Company and will not be subject to appeal. Judgment may be entered on the arbitrator’s award in any court having jurisdiction.

7.11        Currency.  Except  as  expressly  provided  in  this  Agreement,  all  amounts  in  this  Agreement  are  stated  and  shall  be  paid  in

United States dollars ($US).

7.12        Company’s  Maximum  Obligations.  The  compensation  set  out  in  this  Agreement  represents  the  Company’s  maximum
obligations, and other than as set out herein, Employee will not be entitled to any other compensation, rights or benefits in connection with
Employee’s employment or the termination of Employee’s employment.

7.13    Full Payment; No Mitigation Obligation. The Company’s obligation to make the payments provided for in this Agreement and
otherwise  to  perform  its  obligations  hereunder  shall  be  subject  to  any  set-off,  counterclaim,  recoupment,  defense  or  other  claim,  right  or
action which the Company may have against Employee.

    
IN WITNESS WHEREOF, the parties have executed this Agreement as of the Effective Date.

ENERGY FUELS INC.

By:    /s/ Mark S. Chalmers

Title: President and Chief Executive Officer

            Name: Mark S. Chalmers

            Date: March 18, 2021

By:    /s/ David C. Frydenlund
Name:    David C. Frydenlund
Title:    Chief Financial Officer, General Counsel                                             a        and
Corporate Secretary

Date: March 18, 2021

            
EXHIBIT A
JOB DESCRIPTION

1. As Chief Financial Officer:

Employee shall be responsible for overseeing the financial activities of Energy Fuels Inc. and its subsidiaries.

Essential duties and responsibilities include:

•
•
•

as requested by the CEO, contributing to the development and achievement of strategic objectives for the Company
overseeing the financial planning and budgeting processes for the organization
overseeing the preparation of the Company’ financial statements and MD&A and providing certification as required by applicable
securities laws
overseeing the Company’s internal control procedures
along with the CEO, playing a key role in executing public and private market capital raising initiatives
as requested by the CEO, playing a role in the Company’s investor relations activities

•
•
•
• managing relationships with potential lenders to the Company
•
•

as requested by the CEO, assisting the CEO with the identification, negotiating and execution of M&A and/or similar transactions
playing an integral role along with the CEO in developing and maintaining relationships with investment banking firms

2. As General Counsel and Corporate Secretary:

Employee shall be responsible for the legal administration of Energy Fuels Inc. and its subsidiaries (“Energy Fuels”), the compliance with
public company and stock exchange matters, the coordination of international and domestic business transactions, the evaluation of
enterprise risks and generally, all domestic and international legal, regulatory and environmental matters relating to Energy Fuels. Employee
will work closely with senior operations, regulatory and permitting personnel.

Essential duties and responsibilities include:

•

• managing all legal matters relating to Energy Fuels’ activities, including management of all outside counsel retained by Energy Fuels
supporting the CEO and senior management in all legal aspects of commercial, corporate, financing, M&A, planning and other
•
matters
being responsible for all corporate secretarial matters for Energy Fuels, including: corporate maintenance of all entities; calling and
holding all director and committee meetings for all such entities; calling and holding all shareholders meetings for all such entities
ensuring compliance with all stock exchange and securities law requirements maintaining appropriate corporate records for all such
entities; and making all applicable corporate, securities law and stock exchange filings
ensuring that Energy Fuels’ operations are provided with the legal and regulatory support necessary to be able to operate in
compliance with all applicable licenses, permits, laws

•

and regulations, including providing training as necessary and ensuring that operations personnel are apprised of all applicable
license, permit, legal and regulatory requirements and any changes thereto
establishing strategies for dealing with state and federal regulatory agencies, and meeting with and negotiating with regulatory
authorities, in coordination with senior operations, regulatory and permitting personnel
reviewing license and permit applications, amendments and renewals for compliance with applicable legal and regulatory
requirements, as necessary, and developing specific language for licenses, permits, negotiated consent agreements, orders, and other
binding agreements affecting Energy Fuels’ operations, as necessary
interpreting license and permit conditions, laws and regulations applicable to Energy Fuels’ operations and assisting operations
personnel in interpreting such conditions, requirements and any changes thereto
coordinating responses to “requests for information” and addressing matters of non-compliance with regulatory authorities, in
coordination with senior operations, regulatory and permitting personnel

•

•

•

•

• managing all litigation and legal and regulatory challenges

3. General:

Employee shall report to the President and Chief Executive Officer of the Company.

This position will be located in the Lakewood office with frequent travel.

Performance is to be based on Performance Goals set under the Company’s STIP and LTIP, which will be evaluated once per year.

Consent of Independent Registered Public Accounting Firm

EX 23.1

The Board of Directors
Energy Fuels Inc.:

We consent to the incorporation by reference in the registration statements (Nos. 333-217098, 333-205182, 333-194900, and 333-226654) on Form S-8
and registration statements (Nos. 333-253666, 333-228158 and 333-226878) on Form S-3 of Energy Fuels Inc. of our report dated March 19, 2021, with
respect to the consolidated balance sheets of Energy Fuels Inc. as of December 31, 2020 and 2019, the related consolidated statements of operations and
comprehensive loss, changes in equity, and cash flows for each of the years in the three-year period ended December 31, 2020, and the related notes,
which report appears in the December 31, 2020 annual report on Form 10-K of Energy Fuels Inc. Our report refers to a change in the accounting for
leases.

Denver, Colorado
March 19, 2021

/s/ KPMG LLP

CONSENT OF SLR CONSULTING (CANADA) LTD.

(FORMERLY ROSCOE POSTLE ASSOCIATES INC.)

    Exhibit 23.2

The undersigned hereby consents to:

(i)  the  filing  of  the  written  disclosure  regarding  (a)  the  technical  report  entitled  “Technical  Report  on  the  EZ1  and  EZ2  Breccia  Pipes,
Arizona  Strip  District,  U.S.A.”  dated  June  27,  2012;  (b)  the  technical  report  entitled  “Technical  Report  on  the  Henry  Mountains
Complex Uranium Property, Utah, U.S.A.” dated June 27, 2012; (c) the “Technical Report on the Roca Honda Project, McKinley
County,  State  of  New  Mexico,  U.S.A.”  dated  October  27,  2016,  and  (d)  the  “Technical  Report  on  the  Canyon  Mine,  Coconino
County, Arizona, USA” dated October 6, 2017 (collectively, the “Technical Disclosures”), contained in the Annual Report on Form
10-K for the period ended December 31, 2020 (the “10-K”) of Energy Fuels Inc. (the “Company”) being filed with the United States
Securities and Exchange Commission;

(ii) the  incorporation  by  reference  of  such  Technical  Disclosures  in  the  10-K  into  the  Company’s  Form  S-3  Registration  Statements  (File

Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

(iii) the incorporation by reference of such Technical Disclosures in the 10-K into the Company’s Form S-8 Registration Statements (File

Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv) the use of our name in the 10-K, the S-3s, and the S-8s.

SLR Consulting (Canada) Ltd.
(formerly Roscoe Postle Associates Inc.)

/s/ Deborah A. McCombe
Name: Deborah A. McCombe, P.Geo.
Title: Technical Director - Global Mining Advisory

Date: March 22, 2021

global environmental and advisory solutions                        www.slrconsulting.com

CONSENT OF WILLIAM E. ROSCOE

Exhibit 23.3

The undersigned hereby consents to:

(i)

(ii)

(iii)

the  filing  of  the  written  disclosure  regarding  the  technical  report  entitled  “Technical  Report  on  the  Henry  Mountains  Complex
Uranium Property, Utah, U.S.A.” dated June 27, 2012 (the “Technical Disclosure”), contained in the Annual Report on Form 10-K
for  the  period  ended  December  31,  2020  (the  “10-K”)  of  Energy  Fuels  Inc.  (the  “Company”)  being  filed  with  the  United  States
Securities and Exchange Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ William E. Roscoe
William E. Roscoe, Ph.D.

Date: March 22, 2021

CONSENT OF DOUGLAS H. UNDERHILL

Exhibit 23.4

The undersigned hereby consents to:

(i)

(ii)

(iii)

the  filing  of  the  written  disclosure  regarding  the  technical  report  entitled  “Technical  Report  on  the  Henry  Mountains  Complex
Uranium Property, Utah, U.S.A.” dated June 27, 2012 (the “Technical Disclosure”), contained in the Annual Report on Form 10-K
for  the  period  ended  December  31,  2020  (the  “10-K”)  of  Energy  Fuels  Inc.  (the  “Company”)  being  filed  with  the  United  States
Securities and Exchange Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Douglas H. Underhill
Douglas H. Underhill, Ph.D., C.P.G

Date: March 22, 2021

CONSENT OF THOMAS C. POOL

Exhibit 23.5

The undersigned hereby consents to:

(i)        the  filing  of  the  written  disclosure  (the  “Technical  Disclosure”)  regarding  the  “Technical  Report  on  the  Henry  Mountains  Complex
Uranium Property, Utah, U.S.A.” dated June 27, 2012, contained in the Annual Report on Form 10-K for the period ended December
31,  2020  (the  “10-K”)  of  Energy  Fuels  Inc.  (the  “Company”)  being  filed  with  the  United  States  Securities  and  Exchange
Commission;

(ii)    the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File

Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

(iii)    the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File

Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)    the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Thomas C. Pool
Thomas C. Pool, P.E.

Date: March 22, 2021

                    
CONSENT OF ROBERT MICHAUD

Exhibit 23.6

The undersigned hereby consents to:

(i)

(ii)

(iii)

the  filing  of  the  written  disclosure  regarding  the  “Technical  Report  on  the  Roca  Honda  Project,  McKinley  County,  State  of  New
Mexico, U.S.A.” dated October 27, 2016 (the “Technical Disclosure”), contained in the Annual Report on Form 10-K for the period
ended  December  31,  2020  (the  “10-K”)  of  Energy  Fuels  Inc.  (the  “Company”)  being  filed  with  the  United  States  Securities  and
Exchange Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Robert Michaud
Robert Michaud, Professional Engineer

Date: March 22, 2021

CONSENT OF STUART E. COLLINS

Exhibit 23.7

The undersigned hereby consents to:

(i)

(ii)

(iii)

the  filing  of  the  written  disclosure  regarding  the  “Technical  Report  on  the  Roca  Honda  Project,  McKinley  County,  State  of  New
Mexico, U.S.A.” dated October 27, 2016 (the “Technical Disclosure”), contained in the Annual Report on Form 10-K for the period
ended  December  31,  2020  (the  “10-K”)  of  Energy  Fuels  Inc.  (the  “Company”)  being  filed  with  the  United  States  Securities  and
Exchange Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Stuart E. Collins_________________        

Stuart E. Collins, Professional Engineer

Date: March 22, 2021

        
        
CONSENT OF MARK B. MATHISEN

Exhibit 23.8

The undersigned hereby consents to:

(i)

(ii)

(iii)

the filing of the written disclosure regarding (a) the “Technical Report on the Roca Honda Project, McKinley County, State of New
Mexico, U.S.A.” dated October 27, 2016 (the “Technical Disclosure”), and (b) the “Technical Report on the Canyon Mine, Coconino
County, Arizona, USA” dated October 6, 2017, contained in the Annual Report on Form 10-K for the period ended December 31,
2020 (the “10-K”) of Energy Fuels Inc. (the “Company”) being filed with the United States Securities and Exchange Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/S/ Mark B. Mathisen
Mark B. Mathisen C.P.G

Date: March 22, 2021

                
                            
Exhibit 23.9

CONSENT OF HAROLD R. ROBERTS

The undersigned hereby consents to:

(i)

(ii)

(iii)

the  filing  of  the  written  disclosure  regarding  the  “Technical  Report  on  the  Roca  Honda  Project,  McKinley  County,  State  of  New
Mexico, U.S.A.” dated October 27, 2016 (the “Technical Disclosure”), contained in the Annual Report on Form 10-K for the period
ended  December  31,  2020  (the  “10-K”)  of  Energy  Fuels  Inc.  (the  “Company”)  being  filed  with  the  United  States  Securities  and
Exchange Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Harold R. Roberts
Harold R. Roberts, P.E.,
Consultant of Energy Fuels Inc.

Date: March 22, 2021

                
CONSENT OF PETERS GEOSCIENCES

Exhibit 23.10

The undersigned hereby consents to:

(i)

the filing of the written disclosure (the “Technical Disclosure”) regarding:
(a)     the technical report entitled “Updated Report on The Daneros Mine Project, San Juan County, Utah, U.S.A.” dated March 2,

2018;

(b)          the  technical  report  entitled  “Updated  Technical  Report  on  Energy  Fuels  Resources  Corporation’s  Whirlwind  Property
(Including  Whirlwind,  Far  West,  and  Crosswind  Claim  Groups  and  Utah  State  Metalliferous  Minerals  Lease  ML-49312),
Mesa County, Colorado and Grand County, Utah,” dated March 15, 2011;

(c)     the technical report entitled “Updated Technical Report on Sage Plain Project (Including the Calliham Mine), San Juan County,

Utah USA” dated March 18, 2015; and

(d)     the technical report entitled “Technical Report on Energy Fuels Inc.’s La Sal District Project,” dated March 25, 2014,

contained in the Annual Report on Form 10-K for the period ended December 31, 2020 (the “10-K”) of Energy Fuels Inc. (the “Company”)
being filed with the United States Securities and Exchange Commission;

(ii)    the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File

Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

(iii)    the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File

Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)    the use of our name in the 10-K, the S-3s, and the S-8s.

PETERS GEOSCIENCES

/s/ Douglas C. Peters
Name: Douglas C. Peters
Title: President

Date: March 22, 2021

        
Exhibit 23.11

The undersigned hereby consents to:

CONSENT OF DOUGLAS C. PETERS

(i)

the filing of the written disclosure (the “Technical Disclosure”) regarding:
(a)     the technical report entitled “Updated Report on The Daneros Mine Project, San Juan County, Utah, U.S.A.” dated March 2,

2018;

(b)          the  technical  report  entitled  “Updated  Technical  Report  on  Energy  Fuels  Resources  Corporation’s  Whirlwind  Property
(Including  Whirlwind,  Far  West,  and  Crosswind  Claim  Groups  and  Utah  State  Metalliferous  Minerals  Lease  ML-49312),
Mesa County, Colorado and Grand County, Utah,” dated March 15, 2011;

(c)     the technical report entitled “Updated Technical Report on Sage Plain Project (Including the Calliham Mine), San Juan County,

Utah USA” dated March 18, 2015; and

(d)     the technical report entitled “Technical Report on Energy Fuels Inc.’s La Sal District Project,” dated March 25, 2014,

contained in the Annual Report on Form 10-K for the period ended December 31, 2020 (the “10-K”) of Energy Fuels Inc. (the “Company”)
being filed with the United States Securities and Exchange Commission;

(ii)    the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File

Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

(iii)    the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File

Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)    the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Douglas C. Peters
Douglas C. Peters, Certified Professional Geologist

Date: March 22, 2021

            
CONSENT OF BRS INC.

Exhibit 23.12

The undersigned hereby consents to:

(i)

(ii)

(iii)

the filing of the written disclosure (the “Technical Disclosure”) regarding (a) the technical report entitled “Sheep Mountain Uranium
Project,  Fremont  County,  Wyoming,  USA,  Updated  Preliminary  Feasibility  Study,  National  Instrument  43-101  Technical  Report,
Amended and Restated” dated February 28, 2020 and any additional technical disclosure pertaining to such property, (b) the technical
report entitled “Nichols Ranch Uranium Project, 43-101 Technical Report, Preliminary Economic Assessment” dated February 28,
2015,  (c)  the  “Arkose  Uranium  Project,  Mineral  Resource  and  Exploration  Target,  43-101  Technical  Report”  dated  February  28,
2015, and (d) the “Alta Mesa Uranium Project, Alta Mesa and Mesteña Grande Mineral Resources and Exploration Target, Technical
Report  National  Instrument  43-101,”  dated  July  19,  2016,  contained  in  the  Annual  Report  on  Form  10-K  for  the  period  ended
December 31, 2020 (the “10-K”) of Energy Fuels Inc. (the “Company”) being filed with the United States Securities and Exchange
Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of our name in the 10-K, the S-3s, and the S-8s.

BRS INC.

/s/ Douglas L. Beahm
Name: Douglas L. Beahm
Title: President

Date: March 22, 2021

        
        
            
                
CONSENT OF DOUGLAS L. BEAHM

Exhibit 23.13

The undersigned hereby consents to:

(i)

(ii)

(iii)

the filing of the written disclosure (the “Technical Disclosure”) regarding (a) the technical report entitled “Sheep Mountain Uranium
Project,  Fremont  County,  Wyoming,  USA,  Updated  Preliminary  Feasibility  Study,  National  Instrument  43-101  Technical  Report,
Amended and Restated” dated February 28, 2020 and any additional technical disclosure pertaining to such property, (b) the technical
report entitled “Nichols Ranch Uranium Project, 43-101 Technical Report, Preliminary Economic Assessment” dated February 28,
2015,  (c)  the  “Arkose  Uranium  Project,  Mineral  Resource  and  Exploration  Target,  43-101  Technical  Report”  dated  February  28,
2015, and (d) the “Alta Mesa Uranium Project, Alta Mesa and Mesteña Grande Mineral Resources and Exploration Target, Technical
Report  National  Instrument  43-101,”  dated  July  19,  2016,  contained  in  the  Annual  Report  on  Form  10-K  for  the  period  ended
December 31, 2020 (the “10-K”) of Energy Fuels Inc. (the “Company”) being filed with the United States Securities and Exchange
Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Douglas L. Beahm
Douglas L. Beahm, P.E., P.G.

Date: March 22, 2021

                
                                        
        
CONSENT OF WILLIAM PAUL GORANSON

Exhibit 23.14

The undersigned hereby consents to:

(i)

(ii)

(iii)

the  filing  of  the  written  disclosure  (the  “Technical  Disclosure”)  regarding  the  “Nichols  Ranch  Uranium  Project,  43-101  Technical
Report, Preliminary Economic Assessment” dated February 28, 2015, contained in the Annual Report on Form 10-K for the period
ended  December  31,  2020  (the  “10-K”)  of  Energy  Fuels  Inc.  (the  “Company”)  being  filed  with  the  United  States  Securities  and
Exchange Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ William Paul Goranson
William Paul Goranson, P.E
Chief Operating Officer of Energy Fuels Inc.

Date: March 22, 2021

            
    
                
CONSENT OF DANIEL KAPOSTASY

Exhibit 23.15

The undersigned hereby consents to:

(i)

(ii)

the filing of the written disclosure regarding certain scientific or technical information concerning mineral projects (the “Technical
Disclosure”) contained in the Annual Report on Form 10-K for the period ended December 31, 2020 (the “10-K”) of Energy Fuels
Inc. (the “Company”) being filed with the United States Securities and Exchange Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

(iii)

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Daniel Kapostasy
Daniel Kapostasy
Chief Geologist, Conventional Mining of Energy Fuels Inc.

Date: March 22, 2021

                
    
CONSENT OF ALLAN MORAN

Exhibit 23.16

The undersigned hereby consents to:

(i)

(ii)

(iii)

the  filing  of  the  written  disclosure  regarding  the  technical  report  entitled  “NI  43-101  Technical  Report  on  Resources  Wate
Uranium  Breccia  Pipe  -  Northern  Arizona,  USA”  dated  March  10,  2015  (the  “Technical  Disclosure”),  contained  in  the
Annual Report on Form 10-K for the period ended December 31, 2020 (the “10-K”) of Energy Fuels Inc. (the “Company”)
being filed with the United States Securities and Exchange Commission;

the  incorporation  by  reference  of  such  Technical  Disclosure  in  the  10-K  into  the  Company’s  Form  S-3  Registration
Statements (File Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the  incorporation  by  reference  of  such  Technical  Disclosure  in  the  10-K  into  the  Company’s  Form  S-8  Registration
Statements (File Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Allan Moran
Allan Moran

Date: March 22, 2021

        
Exhibit 23.17

CONSENT OF FRANK A. DAVIESS

The undersigned hereby consents to:

(i)

(ii)

(iii)

the  filing  of  the  written  disclosure  regarding  the  technical  report  entitled  “NI  43-101  Technical  Report  on  Resources  Wate
Uranium  Breccia  Pipe  -  Northern  Arizona,  USA”  dated  March  10,  2015  (the  “Technical  Disclosure”),  contained  in  the
Annual Report on Form 10-K for the period ended December 31, 2020 (the “10-K”) of Energy Fuels Inc. (the “Company”)
being filed with the United States Securities and Exchange Commission;

the  incorporation  by  reference  of  such  Technical  Disclosure  in  the  10-K  into  the  Company’s  Form  S-3  Registration
Statements (File Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the  incorporation  by  reference  of  such  Technical  Disclosure  in  the  10-K  into  the  Company’s  Form  S-8  Registration
Statements (File Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Frank A. Daviess
Frank A. Daviess

Date: March 22, 2021

                    
Exhibit 23.18

CONSENT OF SRK CONSULTING (U.S.) INC.

The undersigned hereby consents to:

(i)

(ii)

(iii)

the  filing  of  the  written  disclosure  regarding  the  technical  report  entitled  “NI  43-101  Technical  Report  on  Resources  Wate
Uranium  Breccia  Pipe  -  Northern  Arizona,  USA”  dated  March  10,  2015  (the  “Technical  Disclosure”),  contained  in  the
Annual Report on Form 10-K for the period ended December 31, 2020 (the “10-K”) of Energy Fuels Inc. (the “Company”)
being filed with the United States Securities and Exchange Commission;

the  incorporation  by  reference  of  such  Technical  Disclosure  in  the  10-K  into  the  Company’s  Form  S-3  Registration
Statements (File Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

the  incorporation  by  reference  of  such  Technical  Disclosure  in  the  10-K  into  the  Company’s  Form  S-8  Registration
Statements (File Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of our name in the 10-K, the S-3s, and the S-8s.

SRK CONSULTING (U.S.) INC.

/s/ Corolla Hoag
Name: Corolla Hoag
Title: Practice Leader

Date: March 22, 2021

Exhibit 23.19

CONSENT OF CHRISTOPHER MORETON

The undersigned hereby consents to:

(i)    the filing of the written disclosure (the “Technical Disclosure”) regarding the “Technical Report on the EZ1 and EZ2 Breccia Pipes,
Arizona Strip District, U.S.A.” dated June 27, 2012, contained in the Annual Report on Form 10-K for the period ended December
31,  2020  (the  “10-K”)  of  Energy  Fuels  Inc.  (the  “Company”)  being  filed  with  the  United  States  Securities  and  Exchange
Commission;

(ii)    the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File

Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

(iii)    the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File

Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(v)    the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Christopher Moreton
Christopher Moreton, P.E.

Date: March 22, 2021

                
Exhibit 23.20

The undersigned hereby consents to:

CONSENT OF VALERIE WILSON

(i)

(ii)

the  filing  of  the  written  disclosure  regarding  the  “Technical  Report  on  the  Canyon  Mine,  Coconino  County,  Arizona,  USA”  dated
October  6,  2017  (the  “Technical  Disclosure”),  contained  in  the  Annual  Report  on  Form  10-K  for  the  period  ended  December  31,
2020 (the “10-K”) of Energy Fuels Inc. (the “Company”) being filed with the United States Securities and Exchange Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

(iii)

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

/s/ Valerie Wilson

Valerie Wilson, M.Sc., P.Geo.

Date: March 22, 2021

                
                            
Exhibit 23.21

The undersigned hereby consents to:

CONSENT OF JEFFREY L. WOODS

(i)

(ii)

the  filing  of  the  written  disclosure  regarding  the  “Technical  Report  on  the  Canyon  Mine,  Coconino  County,  Arizona,  USA”  dated
October  6,  2017  (the  “Technical  Disclosure”),  contained  in  the  Annual  Report  on  Form  10-K  for  the  period  ended  December  31,
2020 (the “10-K”) of Energy Fuels Inc. (the “Company”) being filed with the United States Securities and Exchange Commission;

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-3 Registration Statements (File
Nos. 333-253666, 333-226878 and 333-228158), and any amendments thereto (the “S-3s”);

(iii)

the incorporation by reference of such Technical Disclosure in the 10-K into the Company’s Form S-8 Registration Statements (File
Nos. 333-217098, 333-205182, 333-194900 and 333-226654), and any amendments thereto (the “S-8s”); and

(iv)

the use of my name in the 10-K, the S-3s, and the S-8s.

Jeffrey L. Woods

Jeffrey L. Woods, SME, QP MMSA

Date: March 22, 2021

    
                            
CERTIFICATION OF CHIEF EXECUTIVE OFFICER
PURSUANT TO RULE 13a-14(a) OF THE
SECURITIES EXCHANGE ACT OF 1934

EXHIBIT 31.1

I, Mark S. Chalmers, certify that:

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Energy Fuels Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange
Act  Rules  13a-15(e)  and  15d-15(e))  and  internal  control  over  financial  reporting  (as  defined  in  Exchange  Act  Rules  13a-15(f)  and  15d-15(f))  for  the
registrant and have:

(a)

(b)

(c)

(d)

Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us
by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
our  supervision,  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial
statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about
the  effectiveness  of  the  disclosure  controls  and  procedures,  as  of  the  end  of  the  period  covered  by  this  report  based  on  such
evaluation; and

Disclosed  in  this  report  any  change  in  the  registrant's  internal  control  over  financial  reporting  that  occurred  during  the  registrant's
most  recent  fiscal  quarter  (the  registrant's  fourth  fiscal  quarter  in  the  case  of  an  annual  report)  that  has  materially  affected,  or  is
reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.

The  registrant's  other  certifying  officer  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal  control  over  financial  reporting,  to  the
registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

(b)

Date: March 22, 2021

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any  fraud,  whether  or  not  material,  that  involves  management  or  other  employees  who  have  a  significant  role  in  the  registrant's
internal control over financial reporting.

/s/ Mark S. Chalmers
Mark S. Chalmers
Chief Executive Officer
(Principal Executive Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO RULE 13a-14(a) OF THE
SECURITIES EXCHANGE ACT OF 1934

EXHIBIT 31.2

I, David C. Frydenlund, certify that:

1.

2.

3.

4.

I have reviewed this annual report on Form 10-K of Energy Fuels Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange
Act  Rules  13a-15(e)  and  15d-15(e))  and  internal  control  over  financial  reporting  (as  defined  in  Exchange  Act  Rules  13a-15(f)  and  15d-15(f))  for  the
registrant and have:

(a)

(b)

(c)

(d)

Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us
by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
our  supervision,  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial
statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about
the  effectiveness  of  the  disclosure  controls  and  procedures,  as  of  the  end  of  the  period  covered  by  this  report  based  on  such
evaluation; and

Disclosed  in  this  report  any  change  in  the  registrant's  internal  control  over  financial  reporting  that  occurred  during  the  registrant's
most  recent  fiscal  quarter  (the  registrant's  fourth  fiscal  quarter  in  the  case  of  an  annual  report)  that  has  materially  affected,  or  is
reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.

The  registrant's  other  certifying  officer  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal  control  over  financial  reporting,  to  the
registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

(b)

Date: March 22, 2021

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any  fraud,  whether  or  not  material,  that  involves  management  or  other  employees  who  have  a  significant  role  in  the  registrant's
internal control over financial reporting.

/s/ David C. Frydenlund
David C. Frydenlund
Chief Financial Officer
(Principal Financial Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. §1350
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

EXHIBIT 32.1

In connection with the Annual Report of Energy Fuels Inc. (the "Company") on Form 10-K for the period ended December 31, 2020 as filed with the Securities
and Exchange Commission on the date hereof (the "Report"), I, Mark S. Chalmers, Chief Executive Officer, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Mark S. Chalmers

Mark S. Chalmers
Chief Executive Officer

(Principal Executive Officer)

Date: March 22, 2021

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in
typed form within the electronic version of this written statement required by Section 906, has been provided to the Company and will be retained by the Company and
furnished to the Securities and Exchange Commission or its staff upon request.

CERTIFICATION PURSUANT TO
18 U.S.C. §1350
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

EXHIBIT 32.2

In connection with the Annual Report of Energy Fuels Inc. (the "Company") on Form 10-K for the period ended December 31, 2020 as filed with the Securities
and Exchange Commission on the date hereof (the "Report"), I, David C. Frydenlund, Chief Financial Officer, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ David C. Frydenlund

David C. Frydenlund
Chief Financial Officer
(Principal Financial Officer)

Date: March 22, 2021

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in
typed form within the electronic version of this written statement required by Section 906, has been provided to the Company and will be retained by the Company and
furnished to the Securities and Exchange Commission or its staff upon request.

Mine Safety Disclosure

Exhibit 95.1

Pursuant to Section 1503(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the “Dodd-Frank Act”), issuers that are operators, or that
have a subsidiary that is an operator, of a coal or other mine in the United States, and that is subject to regulation by the Federal Mine Safety and Health Administration
under the Mine Safety and Health Act of 1977 (“Mine Safety Act”), are required to disclose in their periodic reports filed with the SEC information regarding specified
health and safety violations, orders and citations, related assessments and legal actions, and mining-related fatalities.

The following table sets out the information concerning mine safety violations or other regulatory matters required by Section 1503(a) of the Dodd Frank Wall Street
Reform and Consumer Protection Act for the period January 1, 2020 through December 31, 2020 covered by this report:

Section 104(a)
S&S
2
Citations
(#)
Nil

Section
104(b)
3
Orders
(#)
Nil

Section 104(d)
Citations and
4
Orders
(#)
Nil

Section 110(b)(2)
5
Violations
(#)
Nil

Section
107(a)
6
Orders
(#)
Nil

Total Dollar
Value of MSHA
Assess-ments
7
Proposed
($)
$0.00

Total Number
of Mining
Related
Fatalities
(#)
Nil

Received Notice
of Pattern of
Violations or
Potential Thereof
Under Section
8
104(e)
(yes/no)
No

Legal Actions
Pending as of
Last Day of
9
Period
(#)
Nil

Legal Actions
Initiated
During
Period
(#)
Nil

Legal Actions
Resolved
During Period
(#)
Nil

1 Non-S&S
1 Non-S&S
Nil
Nil
Nil
Nil
Nil
Nil

Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil

Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil

Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil

Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil

$130.00
$185.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil

No
No
No
No
No
No
No
No

Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil

Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil

Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil

Property
1
Arizona 1
Beaver/
1
La Sal
1
Pinyon Plain
1
Daneros
1
Energy Queen
1
Pandora
1
Rim
1
Tony M
1
Whirlwind

The  Company’s  Arizona  1  Mine,  Pinyon  Plain  Mine,  Daneros  Project,  Energy  Queen  Property,  Rim  Project,  Tony  M  Property,  Whirlwind  Project,  Beaver/La  Sal
Property and Pandora Property are each on standby and were not mined during the period.
Citations  and  Orders  are  issued  under  Section  104  of  the  Federal  Mine  Safety  and  Health  Act  of  1977  (30  U.S.C.  814)  (  “MSHA”)  for  violations  of  MSHA  or  any
mandatory health or safety standard, rule, order or regulation promulgated under MSHA. A Section 104(a) “Significant and Substantial” or “S&S” citation is considered
more severe than a non-S&S citation and generally is issued in a situation where the conditions created by the violation do not cause imminent danger, but the violation
is of such a nature as could significantly and substantially contribute to the cause and effect of a mine safety or health hazard. It should be noted that, for purposes of this
table, S&S citations that are included in another column, such as Section 104(d) citations, are not also included as Section 104(a) S&S citations in this column.
A Section 104(b) withdrawal order is issued if, upon a follow up inspection, an MSHA inspector finds that a violation has not been abated within the period of time as
originally fixed in the violation and determines that the period of time for the abatement should not be extended. Under a withdrawal order, all persons, other than those
required  to  abate  the  violation  and  certain  others,  are  required  to  be  withdrawn  from  and  prohibited  from  entering  the  affected  area  of  the  mine  until  the  inspector
determines that the violation has been abated.
A citation is issued under Section 104(d) where there is an S&S violation and the inspector finds the violation to be caused by an unwarrantable failure of the operator to
comply with a mandatory health or safety standard. Unwarrantable failure is a special negligence finding that is made by an MSHA inspector and that focuses on the
operator’s  conduct.  If  during  the  same  inspection  or  any  subsequent  inspection  of  the  mine  within  90  days  after  issuance  of  the  citation,  the  MSHA  inspector  finds
another violation caused by an unwarrantable failure of the operator to comply, a withdrawal order is issued, under which all persons, other than those required to abate
the violation and certain others, are required to be withdrawn from and prohibited from entering the affected area until the inspector determines that the violation has
been abated.
A flagrant violation under Section 110(b)(2) is a violation that results from a reckless or repeated failure to make reasonable efforts to eliminate a known violation of a
mandatory health or safety standard that substantially and proximately caused, or reasonable could have been expected to cause, death or serious bodily injury.
An imminent danger order under Section 107(a) is issued when an MSHA inspector finds that an imminent danger exists in a mine. An imminent danger is the existence
of any condition or practice which could reasonably be expected to cause death or

serious physical harm before such condition or practice can be abated. Under an imminent danger order, all persons, other than those required to abate the condition or
practice  and  certain  others,  are  required  to  be  withdrawn  from  and  are  prohibited  from  entering  the  affected  area  until  the  inspector  determines  that  such  imminent
danger and the conditions or practices which caused the imminent danger no longer exist.
These  dollar  amounts  include  the  total  amount  of  all  proposed  assessments  under  MSHA  relating  to  any  type  of  violation  during  the  period,  including  proposed
assessments for non-S&S citations that are not specifically identified in this exhibit, regardless of whether the Company has challenged or appealed the assessment.
 A Notice is given under Section 104(e) if an operator has a pattern of S&S violations. If upon any inspection of the mine within 90 days after issuance of the notice, or
at any time after a withdrawal notice has been given under Section 104(e), an MSHA inspector finds another S&S violation, an order is issued, under which all persons,
other than those required to abate the violation and certain others, are required to be withdrawn from and prohibited from entering the affected area until the inspector
determines that the violation has been abated.
There were no legal actions pending before the Federal Mine Safety and Health Review Commission as of the last day of the period covered by this report. In addition,
there were no pending actions that are (a) contests of citations and orders referenced in Subpart B of 29 CFR Part 2700; (b) complaints for compensation referenced in
subpart D of 29 CFR Part 2700; (c) complaints of discharge, discrimination or interference referenced in Subpart E of 29 CFR Part 2700; (d) applications for temporary
relief referenced in Subpart F of 29 CFR Part 2700; or (e) appeals of judges’ decisions or orders to the Federal Mine Safety and Health Review Commission referenced
in Subpart H of 29 CFR Part 2700.