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Scandium International Mining Corp.

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FY2023 Annual Report · Scandium International Mining Corp.
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 UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION 
Washington, D.C. 20549 

FORM 10-K 

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

For the fiscal year ended December 31, 2023 

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

For the transition period from _______________ to _______________ 

000-54416 
(Commission File Number) 

Scandium International Mining Corp. 
(Exact Name of Registrant as specified in its charter) 

British Columbia, Canada 
(State or other Jurisdiction of Incorporation 
or organization) 

98-1009717 
(I.R.S. Employer  
Identification No.) 

2011 Phaeton Lane, Reno, Nevada 

(Address of Principal Executive Offices) 

89521 
(Zip Code) 

Registrant’s Telephone Number, including area code:  (775) 355-9500  

Securities registered pursuant to Section 12(b) of the Act:  None 

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

 Common Shares without par value 

(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 [X] 

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 [X] 

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 [X]  No [  ] 

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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 
[X]   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 (Check one): 

Large Accelerated Filer             
Non-Accelerated Filer             

  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 Exchange 
Act).  Yes [  ]   No [X] 

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 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: $12,097,817 as at June 30, 2023.  

Indicate the number of shares outstanding of each of the registrant’s classes of common equity, as of the 
latest practicable date: 355,860,813 common shares as at March 26, 2024. 

DOCUMENTS INCORPORATED BY REFERENCE 

Portions of the registrant's Proxy Statement for the Annual Meeting of Stockholders are incorporated by 
reference into Part III of this Form 10-K, which Proxy Statement is to be filed within 120 days after the end 
of the registrant's fiscal year ended December 31, 2023. 

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TABLE OF CONTENTS 

Note about Forward-Looking Statements ..................................................................................................... 4 

Glossary of Terms ......................................................................................................................................... 4 

ITEM 1.  BUSINESS .................................................................................................................................... 7 

ITEM 1A.  RISK FACTORS ...................................................................................................................... 11 

ITEM 2.  PROPERTIES, PROJECTS, AND PATENTS ......................................................................... 133 

ITEM 3.  LEGAL PROCEEDINGS ........................................................................................................... 27 

ITEM 4.  MINE SAFETY DISCLOSURES ............................................................................................... 28 

ITEM 5.  MARKET FOR REGISTRANTS’ COMMON EQUITY, RELATED STOCKHOLDER 

MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES .................................................... 28 

ITEM 6.  SELECTED FINANCIAL DATA .............................................................................................. 30 

ITEM 7.  MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND 

RESULTS OF OPERATIONS ................................................................................................................... 30 

ITEM 7A.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK ........ 36 

ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA............................................ 36 

ITEM 9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND 

FINANCIAL DISCLOSURE ..................................................................................................................... 37 

ITEM 9A.  CONTROLS AND PROCEDURES ........................................................................................ 37 

ITEM 9B.  OTHER INFORMATION ........................................................................................................ 37 

ITEM 15.  EXHIBITS, FINANCIAL STATEMENTS SCHEDULES ...................................................... 38 

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Note about Forward-Looking Statements 

PART I 

Certain  statements  contained  in  this  annual  report  on  Form  10-K  and  the  documents  incorporated  by 
reference herein constitute "forward-looking statements.”  Forward-looking statements may include, but 
are not limited to, statements with respect to the future price of commodities, the estimation of mineral 
resources,  the  realization  of  mineral  resource  estimates,  the  timing  and  amount  of  estimated  future 
production, costs of production, capital expenditures, costs and timing of the development of new deposits, 
success of exploration activities, our ability to fund property acquisition costs, our ability to reach targeted 
time  frames  for  establishing  feasibility,  permitting  time  lines,  currency  fluctuations,  requirements  for 
additional  capital,  government  regulation  of  mining  operations,  environmental  risks,  unanticipated 
reclamation expenses, title disputes or claims, our ability to raise funds necessary for ongoing and planned 
expenditures and operations, and regulatory approvals.  In certain cases, forward-looking statements can be 
identified by the use of words such as "plans,” "expects" or "does not expect,” "is expected,” "scheduled,” 
"estimates,”  "intends,  "anticipates"  or  "believes,”  or  variations  of  such  words  and  phrases  or  state  that 
certain actions, events or results "may,” "could,” "would" or "will be taken,” "occur" or "be achieved.”  
Forward-looking statements involve known and unknown risks, uncertainties and other factors which may 
cause our actual results, performance or achievements to be materially different from any future results, 
performance or achievements expressed or implied by the forward-looking statements. Such factors may 
include, among others, risks related to our joint venture operations; actual results of current exploration 
activities or production technologies that we are currently testing; actual results of reclamation activities; 
future metal prices; accidents, labour disputes and other risks of the mining industry; delays in obtaining 
governmental or regulatory approvals or financing or in the completion of development activities, as well 
as those factors discussed in the section entitled "Risk Factors" and elsewhere in this Form 10-K. Although 
we have attempted to identify important factors that could cause actual actions, events or results to differ 
materially from those described in forward looking statements, there may be other factors that cause actions, 
events or results not to be as anticipated, estimated or intended. There can be no assurance that forward-
looking statements will prove to be accurate, as actual results and future events could differ materially from 
those  anticipated in such statements.  Accordingly,  readers  should  not  place  undue  reliance  on  forward-
looking statements.  

Glossary of Terms 

“Company,”  “SCY,”  “we,”  “us,”  “our”  and  similar  words  of  similar  meaning  refer  to  Scandium 
International Mining Corp. 

$, A$, C$ 

Assay 

Exploration stage 
issuer 

Exploration stage 
property 

mean  respectively,  United  States  dollars,  Australian  dollars  and  Canadian 
dollars. 

An analysis to determine the presence, absence or quantity of one or more 
components, elements or minerals. 

An issuer that has no material property with mineral reserves disclosed. 

A property that has no mineral reserves disclosed. 

Grade 

The concentration of a valuable mineral within an Ore. 

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hematite 

Igneous 

Intrusion 

Kg 

Km 

laterite  

Limonite 

Mineralization 

Mineral reserve 

Mineral resource 

A mineral composed of iron oxide minerals.  

A rock formed by the cooling of molten silicate material. 

A general term for a body of igneous rock formed below the surface of the 
earth. 

Kilogram which is equivalent to approximately 2.20 pounds. 

Kilometer which is equivalent to approximately 0.62 miles. 

Soil layer rich in iron dioxide. 

an iron ore consisting of a hydrous ferric oxide of variable composition. 

A term used to describe the presence of minerals of possible economic value. 
Also  used  to  describe  the  process  by  which  concentration  of  economic 
minerals occurs. 

An  estimate  of  tonnage  and  grade  or  quality  of  indicated  and  measured 
mineral resources that, in the opinion of the qualified person, can be the basis 
of an economically viable project. More specifically, it is the economically 
mineable part of a measured or indicated mineral resource, which includes 
diluting materials and allowances for losses that may occur when the material 
is mined or extracted. 

A concentration or occurrence of 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  economic  extraction.  A  mineral  resource  is  a 
reasonable  estimate  of  mineralization,  taking  into  account  relevant  factors 
such as cut-off grade, likely mining dimensions, location or continuity, that, 
with the assumed and justifiable technical and economic conditions, is likely 
to, in whole or in part, become economically extractable. It is not merely an 
inventory  of  all  mineralization  drilled  or  sampled.  Includes  measured, 
indicated and inferred mineral resources, as defined below: 

“measured mineral resource” is that part of a mineral resource for which 
quantity  and  grade  or  quality  are  estimated  on  the  basis  of  conclusive 
geological  evidence  and  sampling.  The  level  of  geological  certainty 
associated with a measured mineral resource is sufficient to allow a qualified 
person  to  apply  modifying  factors,  as  defined  in  this  section,  in  sufficient 
detail to support detailed mine planning and final evaluation of the economic 
viability of the deposit. Because a measured mineral resource has  a higher 
level of confidence than the level of confidence of either an indicated mineral 
resource or an inferred mineral resource, a measured mineral resource may 
be converted to a proven mineral reserve or to a probable mineral reserve. 

“indicated mineral resource” is that part of a mineral resource for which 
quantity  and  grade  or  quality  are  estimated  on  the  basis  of  adequate 
geological  evidence  and  sampling.  The  level  of  geological  certainty 

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associated with an indicated mineral resource is sufficient to allow a qualified 
person  to  apply  modifying  factors  in  sufficient  detail  to  support  mine 
planning and evaluation of the economic viability of the deposit. Because an 
indicated mineral resource has a lower level of confidence than the level of 
confidence  of  a  measured  mineral  resource,  an  indicated  mineral  resource 
may only be converted to a probable mineral reserve. 

“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. The level of geological uncertainty associated with 
an  inferred  mineral  resource  is  too  high  to  apply  relevant  technical  and 
economic factors likely to influence the prospects of economic extraction in 
a  manner  useful  for  evaluation  of  economic  viability.  Because  an  inferred 
mineral resource has the lowest level of geological confidence of all mineral 
resources,  which  prevents  the  application  of  the  modifying  factors  in  a 
manner  useful  for  evaluation  of  economic  viability,  an  inferred  mineral 
resource may not be considered when assessing the economic viability of a 
mining project, and may not be converted to a mineral reserve. 

Net smelter returns 
royalty 

A share of the net revenues generated from the sale of metal produced by a 
mine. 

NI 43-101 

Ore 

ppm 

National Instrument 43-101 – Standards for Disclosure of Mineral Projects, 
being the regulation adopted by Canadian securities regulators that governs 
the  public  disclosure  of  technical  and  scientific  information  concerning  a 
mineral property. 

A naturally occurring solid material from which a metal or valuable mineral 
can be profitably extracted. 

Parts per million. 

Qualified person 

Means a qualified person as defined in S-K 1300, including an engineer or 
geoscientist in good standing with their professional association, with at least 
five years of relevant experience. 

saprolite 

Soft, friable, isovolumetrically weathered bedrock that retains the fabric and 
structure of the parent rock. 

S-K 1300 

Item 1300 of Regulation S-K of the 1933 Securities Act. 

Tpy 

Tonne 

Tonnes per year. 

A metric ton which is equivalent to approximately 2,204 pounds. 

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ITEM 1.  BUSINESS 

General 

We were incorporated on July 17, 2006, under the laws of British Columbia, Canada under the name Golden 
Predator Mines Inc. We were incorporated as a wholly owned subsidiary of Energy Metals Corp. for the 
purpose of holding precious metals and certain specialty metals assets.  In order to focus on specialty metals, 
during  February  2009  we  transferred  most  of  our  precious  mineral  assets  to  our  then  wholly  owned 
subsidiary  Golden  Predator  Corp.,  and  on March  6,  2009,  we  completed  a  spin-out  of  Golden  Predator 
Corp. to our shareholders. Effective March 12, 2009, we changed our name to EMC Metals Corp. In order 
to reflect a new emphasis on mining for scandium minerals, effective November 19, 2014, we changed our 
name to Scandium International Mining Corp (“SCY” or the “Company”). 

We  are  a reporting issuer  in  the  Canadian  Provinces of  British  Columbia,  Alberta  and  Ontario  and  our 
common shares are listed for trading on the Toronto Stock Exchange under the trading symbol “SCY.”  

Our head office is located at 2011 Phaeton Lane, Reno, Nevada 89521. The address of our registered office 
is 1200 - 750 West Pender Street, Vancouver, British Columbia, Canada, V6C 2T8.      

Our most advanced project is the Nyngan Scandium Project, located in New South Wales, Australia (the 
“Nyngan Scandium Project”), on which we hold a mine lease grant and a development consent. We also 
hold an exploration license on a scandium mineral property located near Nyngan known as the “Honeybugle 
Scandium property.” We did not renew an exploration license on a scandium mineral property in Finland, 
known as the “Kiviniemi Scandium property.”  

In November 2023 we commenced physical development of the Nyngan Scandium Project 
following the results of the 2023 Nyngan drilling program which better defined the western 
boundary of the existing resource. The actions included: 

• Survey conducted of the site to establish and peg the boundaries for proposed work in 
accordance with State Significant Development 5157 (“SSD 5157”). 

• Soil management works including the establishment of water exclusion embankments and the 
stripping of topsoil, with subsequent stockpiling. 

• Construction and placement of temporary office quarters at the site for future site development 
activities. 

In the first quarter of 2023, we completed a drilling program at the Honeybugle Scandium 
Project which discovered a new Scandium enriched laterite formation approx. 2 meters below the 
surface area at the Woodlong prospect within the Honeybugle Exploration License 7977 area, 
where 32 vertical air core holes were drilled in an approximately 300m x 400m area. 

During the first quarter of 2022, SCY completed an internal review of its portfolio of assets and 
projects. The purpose of this review was to determine the appropriate allocation of capital between 
the  Company’s  scandium  activities  and  the  recently  announced  initiatives  on  Critical  Metals 
Recovery (CMR) and High Purity Alumina (HPA). The board decided and announced on April 
18,  2022,  that  the  best  return  on  invested  capital  for  its  shareholders  was  to  prioritize  the 

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Company’s portfolio of scandium assets including the Nyngan Scandium Project, and to idle its 
CMR and HPA initiatives. As a result of the review, leadership changes were also made with the 
appointment of a CEO and CFO and a downsizing of the board to four directors. 

As its first priority, the new management completed a C$3.4 million non-brokered equity private 
placement which replenished cash balances and eliminated negative working capital. The second 
priority was to reduce costs, and the Company has been successful in reducing corporate G&A 
costs, including being able to reverse over $1 million in accruals during 2022.  

Our plan of operation for 2024 is to continue to advance commercial discussions with potential offtake 
partners.  The  completion  of  a  sufficient  offtake  agreements totalling a minimum  quantity is  the  critical 
factor to enable the Company to be in a position to consider taking a Final Investment Decision to put the 
Nyngan Scandium Project into production. At the same time, the capital raise in 2022, positive working 
capital and no debt, and the reduction of operating costs have given the Company time to be in a position 
to benefit from the growing market adoption of scandium.  

Intercorporate Relationships 

The chart below illustrates our corporate structure on December 31, 2023, including our subsidiaries, the 
jurisdictions of incorporation, and the percentage of voting securities held. 

Pursuant to a share exchange agreement dated June 30, 2017, the Company acquired the remaining 20% 
interest in EMC Metals Australia Pty. Ltd. from Scandium Investments LLC (“SIL”). On completion of the 
share exchange, the Company issued an aggregate of 58,830,645 common shares to SIL and granted to SIL 
the right to nominate two individuals to the board of the Company for so long as SIL holds at least 15% of 
SCY’s issued and outstanding shares, and one director for so long as SIL holds at least 5% but less than 
15% of SCY’s issued and outstanding shares.  

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Business Operations 

Company, Projects and Markets Summary 

We are a mineral exploration and development company that is at an exploration stage. Our most advanced 
project is the Nyngan Scandium Project, located in New South Wales, Australia (the “Nyngan Scandium 
Project”), on which we hold a mine lease grant, a development consent, and 100% of the mineral rights. 
The Company has completed a definitive feasibility study on the Nyngan Scandium Project dated May 4, 
2016 (the “Feasibility Study” or “DFS”), which was prepared independently in accordance with NI 43-101. 
The results of the DFS include a 16.9 million tonne measured and indicated resource (grading 235ppm at a 
100ppm  cut-off)  and  a  1.43  million  tonne  mineral  reserve  (combined  proven  and  probable),  based  on 
economics established in that study.  

The  Company  also  holds  an  exploration  license  on  the  Honeybugle  Scandium  property,  located  24 
kilometers from the Nyngan Scandium Project, granted in 2014. 

Corporate Objectives and Strategy 

Our corporate focus is the development of projects that enable the production and sale of scandium and 
scandium-based products.  

The Nyngan Scandium Project remains the most advanced project in the Company portfolio at this time, 
with  permitting  largely  complete  and  a  published  DFS  on  SEDAR.  Subject  to  successful  construction 
financing  and  customer  sales  agreements,  we  intend  to  develop  the  Nyngan  Scandium  Project  for 
production and supply of scandium oxide and scandium-content products. For further information on the 
Nyngan Scandium Project, please refer to “Item 2. Properties - Description of Mineral Projects – Nyngan 
Scandium Project” and “Item 1A. Risk Factors.” 

Product Markets for Scandium  

Scandium is the 31st most abundant element in the earth’s crust (average 33 ppm), which makes it more 
common  than  lead,  mercury,  and  precious  metals,  but  less  common  than  copper.  Scandium  has 
characteristics that are similar to rare earth elements, and it is often classified as a member of that group, 
although it is technically a light transition metal. Scandium occurs in nature as an oxide, rarely occurs in 
concentrated quantities because it does not selectively combine with the common ore-forming anions and 
is very difficult to reduce to a pure metal state. Scandium is typically produced and sold as a powder, in 
oxide form, and known as scandium oxide, scandia or Sc2O3. 

Global annual production estimates of scandium range from 15 tonnes to 20 tonnes, but accurate statistics 
are not available due to the lack of public information from countries in which scandium is currently being 
produced, specifically China and Russia. Two sources of scandium production outside of China and Russia 
have commenced production. The Taganito Nickel Mine in the Philippines (Sumitomo Metal Mining Co., 
Ltd.) reported sales of 16 tonnes of Scandium Oxalate in 2021.  

In October 2022, Rio Tinto announced that Rio Tinto Fer et Titane in Quebec plans to quadruple scandium 
oxide production capacity to 12 tonnes from its current 3 tonne per annum capacity. This C$30-35 million 
expansion is expected to produce incremental scandium oxide in 2024. The entrance of Rio Tinto into the 
production of scandium oxide is considered to be confirmation of the growth of the scandium market. 

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There is no reliable pricing data on global scandium oxide trading. Scandium oxide is typically traded in 
small quantities, between private parties, and pricing is not transparent to other buyers or sellers as there is 
no  clearing  facility  as  is  more  common  with  commercially  traded  metals  and  commodities.  The  U.S. 
Geological Survey (“USGS”) in its latest available report (dated January 2022) documents the 2021 price 
of scandium oxide (99.99% grade) at US$2,200/kg, indicating a significant reduction from the 2020 price 
estimate of US$3,800/kg. They also estimate the global sales of scandium oxide to be between 15-25 tpy, 
principally from China, Russia and the Philippines. 

Prices vary, based on purity and quantity supplied. The USGS pricing generally reflects small volume sales, 
with  larger  quantities  selling  at  lower  prices,  typically  under  US$2,000/kg.  USGS  reporting  also 
acknowledged  that  ex-works  China  prices  for  99.99%  purity  oxide  were  considerably  lower  than  US-
observed prices in 2021, based on underutilization of existing Chinese production capacity. Scandium oxide 
grades  of  95-99%  are  generally  considered  suitable  for  manufacturing  AlSc  2%  master  alloy,  the  form 
demanded for aluminum alloy applications.   

Scandium  can  also  be  effectively  purchased  in  the  form  of  aluminum-scandium  (Al-Sc)  master  alloy, 
typically  containing  2%  scandium  by  weight.  This  product  is  the  preferred  form  for  manufacture  of 
aluminum alloys containing scandium. The current January 2022 USGS report indicates the 2021 price for 
Al-Sc 2% master alloy at US$350/kg, slightly higher than the 2020 USGS average. Recent USGS estimated 
prices  fo/r  Al-Sc  2%  master  alloy  have  also  been  high  relative  to  commonly  available  prices  ex-works 
China, which have trended under US$100/kg and are available in one tonne lots or greater today.  

Principal  uses  for  scandium  are  in  high-strength  aluminum  alloys,  solid  oxide  fuel  cells,  high-intensity 
metal halide lamps, electronics, and laser research. Recently developed applications include welding wire. 
Approximately  15  different  commercial  aluminum-scandium  alloys  have  been  developed,  and  some  of 
them are used for aerospace applications. In Europe and the U.S., scandium-containing alloys have been 
evaluated for use in structural parts in commercial airplanes and high stress parts in automobile engines and 
brake  systems.  Military  and  aerospace  applications  are  known  to  be  of  interest,  although  with  less 
specificity. The combination of high strength, weldability and ductility makes aluminum-scandium alloys 
potentially  attractive  replacements  for  existing  aluminum  alloys  in  a  number  of  applications  where 
improved alloy properties can add value to final products. 

Competitive Conditions  

We compete with numerous other companies and individuals in the search for and the acquisition or control 
of attractive rare earth and specialty metals mineral properties and opportunities. Our ability to profitably 
build a portfolio of commercial operations in this market segment will depend on our acquisition success 
in finding and securing attractive positions for development, our ability to operate the plants and facilities 
we  commit  to  construct,  and  our  success  in  marketing  the  products  we  manufacture  against  competing 
producers in the marketplace.  

In regard to our plan to produce scandium, there are a limited number of scandium producers presently. If 
we are successful at becoming a producer of scandium, our ability to be competitive will require that we 
establish  a  reliable  supply  of  scandium  to  the  market,  delivered  at  purity  levels  demanded  by  various 
applications, and that our operating costs generate satisfactory margins, recognizing true prices will be set 
by customers and competitors in a market that is yet to mature.   

Governmental Regulations and Environmental Laws 

The development of any of our mining properties will require numerous local and national government 
approvals and environmental permits. For further information about governmental approvals and permitting 

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requirements, please refer to “Item 1A. Risk Factors” and Nyngan Scandium Project -  
Environmental Permitting/Development Consent/Mining Lease below for additional information.  

Employees 

As at January 1, 2023, we have 5 full and part time employees. Our operations are managed by our officers 
with input from our directors. We engage geological, metallurgical, and engineering consultants from time 
to time as required to assist in evaluating our property interests and recommending and conducting work 
programs.  

ITEM 1A.  RISK FACTORS 

In addition to the factors discussed elsewhere in this Form 10-K, the following are certain material risks 
and uncertainties that are specific to our industry and properties that could materially adversely affect our 
business, financial condition and results of operations.   

Risks Associated with the Nyngan Scandium Project 

There are technical challenges to scandium production that may render the Nyngan Scandium Project 
not  economic. The  economics  of  scandium  recovery  are  known  to  be  challenging.  There  are  very  few 
facilities  producing  scandium  and  the  existing  scandium  producers  are  secretive  in  their  techniques  for 
recovery. In addition, the recovery of scandium product from laterite resources, such as are found on the 
Nyngan property, has not been demonstrated at an operating facility. The Nyngan processing facility design, 
if constructed, will be the first of its kind for scandium production. These factors increase the possibility 
that we will encounter unknown or unanticipated production and processing risks. Should we encounter 
any  of these risks, they could  increase  the  cost  of  production thereby reducing margins  on the  Nyngan 
Scandium Project or rendering it uneconomic. 

There is no guarantee that we will be able to finance the Nyngan Scandium Project for production.  Any 
decision to proceed with production on the Nyngan Scandium Project will require significant production 
financing.  Scandium  projects  are  uncommon,  and  economic  and  production  uncertainty  may  limit  our 
ability to attract the required amount of capital to put the project into production. If we are unable to source 
production financing on commercially viable terms, we may not be able to proceed with the project and 
may have to write off our investment in the project.  

If  we  are  successful  at  achieving  scandium  production,  we  may  have  difficulty  selling  scandium-
containing  products  longer  term.    Scandium  is  characterized  by  unreliable  supply,  resulting  in limited 
development of markets for scandium oxide. Markets may take longer to develop than anticipated, and 
Nyngan and other potential scandium producers may have to wait for products and applications to create 
adequate demand. Certain applications may require lengthy certification processes that could delay usage 
or acceptance. In addition, certain scandium applications require very high purity scandium product, which 
is much more difficult to produce than lower grade product. If we commence production, our inability to 
supply scandium in sufficient quantities, in a reliable and timely manner, and in the correct quality, could 
reduce  the  demand  for  any  scandium  produced  from  our  projects  and  possibly  render  the  project 
uneconomic. 

General Risks Associated with our Mining Activities and Company 

We may not receive permits necessary to proceed with the development of any of our advancing projects.  
The development of any of our mining properties, including the Nyngan Scandium Project, will require the 

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acquisition and sustained possession of numerous local and national government approvals and permits. 
Our ability to secure all necessary permits required to develop any of our projects is unknown until such 
permits are received. If we cannot obtain  or retain  all necessary permits, the  Nyngan Scandium Project 
cannot be developed, and our investment in the project potentially will be lost. While the critical permits 
for the Nyngan Scandium Project have been received, other permits remain outstanding at this  time and 
continuing compliance with the terms of the permits is required.  

Mineral Resource Estimates on our properties are subject to uncertainty and may not reflect what may 
be  economically  extracted.  Resource  estimates  included  for  scandium  on  our  Nyngan  property  are 
estimates only and no assurances can be given that the estimated levels of scandium minerals will actually 
be produced or that we will receive the metal prices assumed in determining our resources. Such estimates 
are expressions of judgment based on knowledge, mining experience, analysis of drilling and exploration 
results  and  industry  practices.  Estimates  made  at  any  given  time  may  change  significantly  when  new 
information  becomes  available  or  when  parameters  that  were  used  for  such  estimates  change.  By  their 
nature resource estimates are imprecise and depend, to a certain extent, upon statistical inferences which 
may ultimately prove unreliable. Furthermore, market price fluctuations in scandium, as well as increased 
capital or production costs or reduced recovery rates, may limit our ability to establish reserves  at some 
future point on Nyngan, or on any of our properties. The extent to which more Nyngan project resources 
may ultimately be reclassified as proven or probable reserves is dependent upon the demonstration of their 
profitable  recovery.  The  evaluation  of  reserves  or  resources  is  always  influenced  by  economic  and 
technological factors, which may change over time. Accordingly, further current resource estimates on our 
material properties may never be converted into reserves, or be economically extracted, and we may have 
to write off such properties or incur a loss on sale of our interest on such properties, which will likely reduce 
the value of our shares. 

Our operations are subject to losses due to exchange rate fluctuation.  We maintain accounts in Canadian, 
Australian, Euro and U.S. currency. Our equity financings have to date been priced in Canadian dollars. All 
of our material projects and non-cash assets are located outside of both Canada and the USA, however, and 
require regular currency conversions to local currencies where such projects and assets are located. Our 
operations are accordingly subject to foreign currency fluctuations and such fluctuations may materially 
affect our financial position and results. We do not engage in currency hedging activities. 

We do not currently earn any revenue and without additional funding, we will not be able to carry out 
our business plan, and if we raise additional funding existing security holders may experience dilution.  
As an exploration stage mining company, none of our principal properties are in operation and we do not 
currently earn any revenue. In order to continue our exploration activities and to meet our obligations on 
the Nyngan Scandium Project, we will need to raise additional funds. Recently, we have relied entirely on 
the sale of our securities to raise funds for operations. Our ability to continue to raise funds from the sale 
of our securities is subject to significant uncertainty due to volatility in the mineral exploration marketplace.  
If  we  are  able  to  raise  funds  from  the  sale  of  our  securities,  existing  security  holders  may  experience 
significant dilution of their ownership interests and possibly to the value of their existing securities. 

Risks Related to the COVID-19 Pandemic. In March 2020, the World Health Organization declared 
coronavirus  COVID-19  a  global  pandemic.  This  contagious  disease  outbreak,  which  has  continued  to 
spread, and related adverse public health developments, have adversely affected workforces, economies, 
and financial markets globally, leading to an economic downturn. It is not possible for the Company to 
predict the duration or magnitude of the adverse results of the outbreak and its effects on the Company’s 
business or ability to raise funds. 

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ITEM 2.  PROPERTIES, PROJECTS AND PATENTS 

Cautionary Note to U.S. Investors Regarding Resource Estimates 

The Company’s technical disclosure in this section uses certain terms which are defined by the Canadian 
Institute of Mining, Metallurgy and Petroleum, and required to be disclosed in accordance with Canadian 
National Instrument 43-101 (“NI 43-101”). The disclosure standards in the United States Securities and 
Exchange Commission’s (the “SEC”) Subpart 1300 of Regulation S-K contain significant differences from 
the disclosure requirements of NI 43-101 and information presented in this section may not be comparable 
with  United  States  standards  in  documents  filed  with  the  SEC.  Accordingly,  information  concerning 
mineral deposits set forth in this section may not be comparable with information presented by companies 
using only United States standards in their public disclosures. 

Summary Disclosure of Mineral Projects 

The  Company  holds  two  properties,  the  Nyngan  Scandium  Project  in  Australia,  and  the  Honeybugle 
Scandium Property in Australia, each of which is an exploration stage property. Only the Nyngan Scandium 
Project is considered a material mineral property by the Company. 

Location of Properties 

Figure 1: Location of Properties in Australia 

The Nyngan Scandium Project site is located approximately 450 kilometres northwest of Sydney, NSW, 
Australia,  and  approximately  20  kilometres  due  west  from  the  town  of  Nyngan,  a  rural  town  of 
approximately  2,900  people.  The  deposit  is  located  5  kilometres  south  of  Miandetta,  off  the  Barrier 
Highway that connects the towns of Nyngan and Cobar. 

The Honeybugle Scandium property covers part of the Honeybugle geologic complex in New South Wales, 
NSW, Australia, and is located approximately 24 kilometers west-southwest from the Company’s Nyngan 
Scandium Project. 

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Type and Amount of Ownership Interests 

The Company holds a mine lease grant, a development consent, and 100% of the mineral rights on the 
Nyngan Scandium Project. The scandium resource is held under one Mining License (ML1792) and three 
exploration licenses (EL 8448, EL 8316 and EL6096).  The exploration licenses allow the license holder to 
conduct  exploration  on  private  land  (with  landowner  consents  and  signed  compensation  agreements  in 
place) and public lands not including wildlife reserves, heritage areas or National Parks. The scandium 
resource is fully enclosed on private agricultural land. The Company’s Australian subsidiary holds legal 
title to specific surface and mineral exploration rights on the Nyngan Scandium Project. The exploration 
licenses cover 29.25 square kilometers (2,925 hectares). The project surface rights (freehold) total 810 acres 
(370 hectares).  

The Company has a 100% interest in an exploration license (EL 7977) covering the Honeybugle Scandium 
property. The Honeybugle Scandium property is 34.7 square kilometers. 

Key Permit Conditions 

The  Company  previously  undertook  permitting  efforts  required  to  obtain  a  mine  lease  grant  and  a 
development  consent  on  the  Nyngan  Scandium  Project.  In  addition  to  these  two  key  governmental 
approvals, other required licenses and permits must be acquired for the Nyngan Scandium Project but are 
considered routine and require only compliance with fixed standards and objective measurements. These 
remaining  approvals  include  submittal  of  numerous  plans  and  reports  supporting  compliance  with  the 
Company’s development consent and mining lease. In addition, certain water, roads, dam and electrical 
access  reviews  and  arrangements  must  be  finalized.  For  additional  details,  see  “Individual  Property 
Disclosure - Nyngan Scandium Project – Mining Lease.” 

To date, no permitting efforts have been undertaken or are currently planned at the Honeybugle Scandium 
property. 

Mineralization Styles 

The Honeybugle Scandium property’s mineralization has a high iron content with medium grade scandium, 
located on or near surface. 

Available Facilities 

The Nyngan Scandium Project site is accessed from the Barrier Highway, a paved two lane all-weather 
road connecting the town of Nyngan with Cobar. Adequate water supply is available for the project via raw 
water supply lines, which are ultimately sourced from Burrendong Dam, located 230 kms to the southeast. 
Grid electrical power is available in the form of separate 132kV, 66kV and 33kV lines, all run within 5 km 
of the site. 

The Honeybugle Scandium property is all-weather accessible and close to infrastructure.  

Nyngan Scandium Project 

Property Description and Location 

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The Nyngan Scandium Project site is located approximately 450 kilometres northwest of Sydney, NSW, 
Australia  and  approximately  20  kilometres  due  west  from  the  town  of  Nyngan,  a  rural  town  of 
approximately  2,900  people.  The  deposit  is  located  5  kilometres  south  of  Miandetta,  off  the  Barrier 
Highway that connects the towns of Nyngan and Cobar. Final license area access is reached by clay farm 
tracks. The general area can be characterized as flat agricultural land, used predominantly for wheat farming 
and livestock grazing. Infrastructure in the area is good, including available water and electric power. The 
property is classified as an Australia Property for financial statement segment information purposes. 

The 2019 ML 1792 grant covers 810 acres (370 hectares) of surface area fully owned by the Company, an 
area adequate to construct and operate a scandium mine of a scale outlined in the DFS. The book value of 
the Nyngan Scandium Project is $704,053 and is entirely related to the acquisition cost of the land which 
is unencumbered. There is no associated plant and equipment. The property has only been used for 
agricultural purposes and there have been no previous natural resource operations or encumbrances. 

The general location of the Nyngan Scandium Project is provided in Figure 1 below. 

Figure 1:  Location of Nyngan Scandium Project 

Note: None of the Existing Mines identified in Figure 1 produce scandium.  

The scandium resource is hosted within the lateritic zone of the Gilgai Intrusion, one of several Alaskan-
type mafic and ultramafic bodies which intrude Cambrian-Ordovician metasediments collectively called 
the Girilambone Group. The laterite zone, locally up to 40 meters thick, is layered with hematitic clay at 
the surface followed by limonitic clay, saprolitic clay, weathered bedrock and finally fresh bedrock. The 
scandium mineralization is concentrated within the hematitic, limonitic, and saprolitic zones with values 
up to 350 ppm scandium.  

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Figure 2:  Location of the Exploration Licenses and Mining Lease for the Nyngan Scandium 
Project 

Mineral License Details 

The scandium resource is held under Exploration License (EL) 8316 (Block Number 3132, units d, e, j, k 
and Block no. 3133, unit f) and EL 6096 (Block 3132, unit p, and Block 3133, units l, m, r and s); a total of 
ten (10) graticular units. The exploration licenses allow the license holder to conduct exploration on private 
land  (with  landowner  consents  and  signed  compensation  agreements  in  place)  and  public  lands  not 
including wildlife reserves, heritage areas or National Parks. The scandium resource is fully enclosed on 
private agricultural land.   

The Company’s Australian subsidiary holds legal title to specific surface and mineral exploration rights on 
the Nyngan Scandium Project. During 2017, an additional EL (EL 8448) was granted. Figure 2 provides 
details of the location of EL 8448 and the locations of Mining Lease 1792 and Mining Lease Application 
531, both of which overlay the exploration license area. 

The exploration licenses cover 29.25 square kilometers (2,925 hectares).  The resource site is located at 
geographic coordinates MGA zone 55, GDA 94, Lat:  - 31.5987, Long: 146.9827, Map Sheets 1:250k  – 
Cobar (SH/55-14) and 1:100k Hermidale (8234). 

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The project surface rights (freehold) total 810 acres (370 hectares) on the portion of the exploration license 
area corresponding to the Mine Lease 1792 area. The freehold property boundaries are defined by standard 
land  survey  techniques  undertaken  by  the  Lands  Department  and  currently  presented  in  the  form  of 
Cadastral Deposited Plans (DP) and Lots. The land associated with the project rights is DP 752879, Lots 6 
and 7 (Appendix 2, Lots 6 and 7 - Nyngan). 

The  Company  is  required  to  lodge  individual  A$10,000  environmental  bonds  with  the  NSW  Mines 
Department for each license and must meet total minimum work requirements annually of approximately 
A$65,000, covering both licenses.  

Royalties attached to the properties include a 1.5% Net Profits Interest royalty to private parties involved 
with the early exploration on the property, a 1.7% Net Smelter Returns Royalty payable to Jervois for 12 
years after production commences, subject  to terms in the settlement agreement, and a 0.7% royalty on 
gross mineral sales to a private investor. Another revenue royalty is payable to private interests of 0.2%, 
subject to a US$370k cap. A NSW minerals royalty will also be levied on the project, subject to negotiation, 
currently 4% on revenue. 

Metallurgy Development 

The  Company  has  invested  in  and  developed  methodology  for  extracting  scandium  from  the  Nyngan 
property resource since 2010. A portion of the work done over this period has been superseded by work 
that  followed,  but  subsequent  test  programs  universally  benefitted  from  prior  efforts.  In  summary,  the 
programs have been as follows: 

•  2010  –  The  Company  inherited  work  done  on  Nyngan  from  the  previous  property  owner,  and 
applied that work to a quick flowsheet and capital estimate done for management by Roberts & 
Schaefer of Salt Lake City, Utah; 

•  2011 – The Company employed Hazen Research, Inc., of Golden, Colorado, USA (“Hazen”) to 
test acid baking techniques and solvent extraction (“SX”) processes with Nyngan resource material.  
The Company also employed SGS-Lakefield (Ontario) to test pressure acid leach techniques on 
Nyngan resource, as a replacement for or an enhancement to acid bake techniques done earlier in 
the year by Hazen; 

•  2012 – The Company engaged SNC-Lavalin to do an economic study for management, utilizing an 

acid bake flowsheet and SX work from the Hazen test program; 

•  2014 – The Company published a preliminary economic assessment (“PEA”) entitled NI 43-101F1 
Technical Report on the Feasibility of the Nyngan Scandium Project, authored by Larpro Pty Ltd, 
utilizing both Hazen and SGS-Lakefield test work results; 

•  2015 – The Company amended and refiled the 2014 PEA Report as the “Amended Technical Report 

and Preliminary Economic Analysis on the Nyngan Scandium Project, NSW, Australia.”  

•  2016 – The Company published an independently prepared definitive feasibility study (“DFS”) on 

the Nyngan Scandium Project.  

•  2023  –  The  Company  commenced  physical  development  of  the  Nyngan  Scandium  Project 
following  the  results  of  the  2023  Nyngan  drilling  program  which  better  defined  the  western 
boundary of the existing resource. 

Nyngan Definitive Feasibility Study  

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On April 18, 2016, the Company announced the results of an independent definitive feasibility study on the 
Nyngan Scandium Project. The technical report on the feasibility study entitled “Feasibility Study – Nyngan 
Scandium Project, Bogan Shire, NSW, Australia” is dated May 4, 2016, and was independently compiled 
pursuant to the requirements of NI 43-101 (the “Feasibility Study” or “DFS”).  

Engineering, Procurement and Construction Management Contract 

On May 30, 2017, the Company announced that its subsidiary EMC Metals Australia Pty. Ltd. signed an 
Engineering, Procurement and Construction Management ("EPCM") contract with Lycopodium Minerals 
Pty Ltd ("Lycopodium"), to build the Nyngan Scandium Project in New South Wales, Australia. The EPCM 
contract also provides for start-up and commissioning services. As it has been more than six years since 
initial signing, a new contract with similar provisions will be required. 

The  EPCM  contract  appoints  Lycopodium  (Brisbane,  QLD,  Australia)  to  manage  all  aspects  of  project 
construction.  Lycopodium  is  the  principal  engineering  firm  involved  with  the  DFS.  Lycopodium's 
continued  involvement  in  project  construction  and  commissioning  ensures  valuable  technical  and 
management continuity for the project during the construction and start-up of the project. 

On  October  19,  2017,  we  announced  that  Lycopodium  has  been  instructed  to  initiate  critical  path 
engineering  for  the  Nyngan  Scandium  Project.  Lycopodium  commenced  work  on  select  critical  path 
components for the project, including design and specification engineering on the high-pressure autoclave 
unit, associated flash and splash vessels and several specialized high-pressure input pumps. The engineering 
work was completed in 2018 and will enable final supplier selection, firm component pricing and delivery 
dates for these key process components. 

Environmental Permitting/Development Consent/Mining Lease  

On May 2, 2016, the Company announced the filing of an Environmental Impact Statement (“EIS”) with 
the New South Wales, Australia, Department of Planning and Environment, (the “Department”) in support 
of the planned development of the Nyngan Scandium Project. The EIS was prepared by R.W. Corkery & 
Co.  Pty.  Limited,  on  behalf  of  the  Company’s  subsidiary,  EMC  Metals  Australia  Pty.  Ltd.  (“EMC 
Australia”), to support an application for Development Consent for the Nyngan Scandium Project. The EIS 
is a complete document, including a Specialist Consultants Study Compendium, and was submitted to the 
Department on April 29, 2016.   

EIS Highlights:   

•  The EIS finds residual environmental impacts represent negligible risk. 
•  The proposed development design achieves sustainable environmental outcomes. 
•  The EIS finds net-positive social and economic outcomes for the community. 
•  Nine  independent  environmental  consulting  groups  conducted  analysis  over  five  years,  and 

contributed report findings to the EIS. 

•  The  Nyngan  project  development  is  estimated  to  contribute  A$12.4M  to  the  local  and  regional 

economies, and A$39M to the State and Federal economies, annually. 

•  The EIS is fully aligned with the DFS and with a NSW Mining License Application for the Nyngan 

project. 

Conclusion  statement  in  the  EIS:  “In  light  of  the  conclusions  included  throughout  this  Environmental 
Impact Statement, it is assessed that the Proposal could be constructed and operated in a manner that would 
satisfy  all  relevant  statutory  goals  and  criteria,  environmental  objectives  and  reasonable  community 

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
expectations.” 

EIS Discussion 

The EIS is the foundation document submitted by a developer intending to build a mine facility in Australia.  
The  Nyngan  Scandium  Project  is  considered  a  State  Significant  Project,  in  that  capital  cost  exceeds 
A$30million, which means State agencies are designated to manage the investigation and approval process 
for granting a Development Consent from the Minister of Planning and Environment. This Department will 
manage the review of the Proposal through a number of State and local governmental agencies.  

The EIS is a self-contained set of documents used to seek a Development Consent.  It is however, supported 
in many ways by the recently completed DFS. 

On November 10, 2016, the Company announced that the Development Consent had been granted. This 
Development Consent represents an approval to develop the Nyngan Scandium Project and is based on the 
EIS. The Development Consent follows an in-depth review of the EIS, the project plan, community impact 
studies,  public  EIS  exhibition  and  commentary,  and  economic  viability,  and  involved  more  than  12 
specialized governmental agencies and groups. 

Mining Lease 

During July 2019, EMC Australia received notice of approval for its mining lease (ML) application. The 
ML (ML 1792) overlays select areas previously covered by exploration licenses and represents the final 
major development approval required from the NSW Government to begin construction on the project. The 
ML 1792 grant is issued for a period of 21 years and is based on the development plans and intent submitted 
in  the  ML  application.  The  ML  can  be  modified  by  NSW  regulatory  agencies,  as  requested  by  EMC 
Australia over time, to reflect changing operating conditions. 

In addition to these two key governmental approvals, other required licenses and permits must be acquired 
but are considered routine and require only compliance with fixed standards and objective measurements. 
These remaining approvals include submittal of numerous plans and reports supporting compliance with 
Development Consent and Mining Lease. In addition, the following water, roads, dam and electrical access 
reviews and arrangements must be finalized:   

•  Water Supply Works and Use Approval and Water Access License,  
•  State and local approval for construction of the intersection of the Site Access Road and Gilgai 

Road, 

•  An approval from the NSW Dams Safety Committee for the design and construction of the Residue 

Storage Facility, and 

•  A high voltage connection agreement with Essential Energy.  

The 2019 ML 1792 grant covers 810 acres (370 hectares) of surface area fully owned by the Company, an 
area adequate to construct and operate a scandium mine of a scale outlined in the definitive Feasibility 
Study. The Company had originally filed a mining lease application (MLA 531) covering an area of 874 
hectares, which was granted in 2017 as a mining lease (ML 1763), and later ruled invalid. At that time, it 
was unknown, to both the Department and the Company, that a local landowner had filed a prior, timely 
and valid objection to the granting of that mining lease. The reduction in area between the initial 2017 ML 
1763 and the replacement 2019 ML 1792 represented acreage protested in an “Agricultural Land” objection 
lodged by a local landowner. The landowner holds freehold surface ownership over a portion of the original 
grant that was previously covered by the 2017 ML 1763. 

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
On September 10, 2020, the Company announced receipt of a final determination letter from the Deputy 
Secretary, Department of Regional NSW, Division of Mining, Exploration and Geoscience resolving the 
outstanding objection filed by the landowner in 2016.  

Written advice from the Department to the Company makes clear that all required independent investigative 
processes, and all affected party comment periods, are now completed, and the Department’s decision is 
final. There are further state courts of appeal available to the landowner, but the facts supporting this final 
decision are confirmed by the NSW Department of Primary Industry and follow governing law.   

This Final Determination from the NSW Government will again allow all measured and indicated resource 
included in the Nyngan Scandium Project DFS to be reinstated in a new mining lease grant, for which the 
Company has filed an application and which remains pending with the NSW Government. 

Honeybugle Scandium Property (NSW, Australia) 

On April 2, 2014, the Company announced that it had secured a 100% interest in an exploration license (EL 
7977)  covering  34.7  square  kilometers  in  New  South  Wales,  Australia.  The  license  area  we  call  the 
‘Honeybugle  Scandium  Property’  is  located  approximately  24  kilometers  west-southwest  from  the 
Company’s  Nyngan  Scandium  Project  and  approximately  36  kilometers  southwest  from  the  town  of 
Nyngan, NSW. The application to renew the exploration license for a further six years was approved in 
November 2022.  

Exploration  rights  for  the  Honeybugle  Scandium  Property  include  certain  minimum  expenditure 
requirements. The Company intends to fulfill those minimum expenditure requirements. 

The location of the Honeybugle Scandium property is provided below. 

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Figure 3. Location of Honeybugle Scandium property 

Honeybugle Drill Results 

The  Honeybugle  drill  program  was  completed  in  the  first  quarter  of  2023.  The  drill  program  found 
Scandium enriched laterite formation defined at Woodlong prospect within the Honeybugle Exploration 
Licence  7977  area,  where  32  vertical  air  core  holes  were  drilled  during  first  quarter  2023  in  an 
approximately 300m x 400m area. 

The  laterite  mineralization,  consisting  of  both  hematite  and  limonite,  lies  less  than  2  meters  below  the 
surface. The laterite zone appears to thicken to both the west and south. Additional metallurgical testing is 
required on the saprolite mineralization to determine suitability for potential economic extraction. 

Downstream Scandium Products 

In February 2011, we announced results of a series of laboratory-scale tests investigating the production of 
aluminum-scandium master alloys directly from aluminum oxide and scandium oxide feed materials. The 
overall  objective  of  this  research  was  to  demonstrate  and  commercialize  the  production  of  aluminum-
scandium  master  alloy  using  impure  scandium  oxide  as  the  scandium  source,  potentially  significantly 
improving  the  economics  of  aluminum-scandium  master  alloy  production.  In  2014,  the  Company 
announced it applied for a US patent on master alloy production, which is still in the application phase.  

During the 2015-2017 timeframe, we continued our own internal laboratory-scale investigations into the 
production of aluminum-scandium master alloys, furthering our understanding of commercial processes 
and achievable recoveries. We advanced our abilities to make a standard-grade 2% scandium master alloy 
product typical of commercially available products offered today. 

On March 2, 2017, we announced the signing of a Memorandum of Understanding ("MOU") with Weston 
Aluminium  Pty  Ltd.  ("Weston")  of  Chatswood,  NSW,  Australia.  The  MOU  defines  a  cooperative 
commercial alliance to jointly develop the capability to manufacture aluminum-scandium master alloy. The 
intended  outcome  of  this  alliance  will  be  to  develop  the  capability  to  offer  Nyngan  Scandium  Project 
aluminum alloy customers scandium in form of Al-Sc master alloy, should customers prefer that product 
form. 

The MOU outlines steps to jointly establish the manufacturing parameters, metallurgical processes, and 
capital requirements to convert Nyngan Scandium Project scandium product into Master Alloy, at Weston's 
existing production site in NSW. The MOU does not include a binding contract with commercial terms at 
this stage, although the intent is to pursue the necessary technical elements to arrive at a commercial contract 
for  conversion  of  scandium  oxide to master  alloy, and  to  do so  prior  to  first mine  production  from the 
Nyngan Scandium Project. 

On March 5, 2018, the Company announced that it had initiated a small-scale pilot program (4kg scale) at 
the Alcereco Inc. metallurgical research facilities in Kingston, Ontario, to confirm and refine previous lab-
scale work on the manufacture of aluminum-scandium 2% master alloy (MA). The program advanced the 
process understanding for commercial scale upgrade of Nyngan scandium oxide product to master alloy 
product.   

The 2018 pilot program consisted of five separate trials on two MA product types, production of MA in 
various forms, and dross analysis to ascertain scandium recoveries to product. The mass of master alloy 

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and product variants produced in the program totaled approximately 20kg and was completed in December 
of 2018. The results of the program included the successful production of 2% grade MA, with recoveries 
of scandium to product of 85%. 

A second phase of the small-scale pilot program was initiated in the first half of 2019, again at 4kg scale, 
building on the work done in phase I. The results of this second program included successful production of 
2%  grade  MA,  with improvements in  form  of rapid kinetics,  and recoveries  of  scandium  to  product  of 
+90%.  

On  March  5,  2018,  the  Company  also  announced  that  it  filed  for  patent  protection  on  certain  process 
refinements for master alloy manufacture that it believes are novel methods, and also on certain product 
variants that it believes represent novel forms of introducing scandium more directly into aluminum alloys.  

Master Alloy Capability Demonstrated  

On February 24, 2020, the Company announced the completion of a three year, three stage program to 
demonstrate the capability to manufacture aluminum-scandium master alloy (Al-Sc2%), from scandium 
oxide, using a patent pending melt process involving aluminothermic reactions. 

This master alloy capability will allow the Company to offer scandium product from the Nyngan Scandium 
Project in a form that is used directly by aluminum alloy manufacturers globally, either major integrated 
manufacturers or smaller wrought or casting alloy consumers. 

Research Highlights: 

•  Program achieved full 2% target product quality requirement, 
•  Sc recoveries from oxide exceeded target, demonstrated in final tests, 
•  The microstructure and metal quality meet major alloy producers’ specifications, 
•  Rapid kinetics achieved, important for commercial viability, 
• 
•  Successful program testing forms a basis for a larger scale demonstration facility, supporting large 

Individual testing batches done at 4kg scale, and 

scale samples required for industrial aluminum alloy trials. 

Focus on Aluminum Alloy Applications for Scandium Products 

The  Company  plans  to  obtain  sales  agreements  for  scandium  products  produced  from  our  Nyngan 
Scandium  Project.  Our  focus  is  on  the  use  of  scandium  as  an  alloying  ingredient  in  aluminum-based 
products.  The  specific  scandium  product  forms  we intend  to  sell from  the  Nyngan  project  include  both 
scandium oxide (Sc2O3) and aluminum-scandium master alloys (Al-Sc 2%). 

Scandium as an alloying agent in aluminum allows for aluminum metal products that are much stronger, 
more easily weldable and exhibit improved performance at higher temperatures than current aluminum-
based materials. This also means lighter structures, lower manufacturing costs and improved performance 
in areas that aluminum alloys do not currently compete. 

Use Of Scandium in Lithium-Ion Batteries 

On September 24, 2020, the Company announced the filing of a provisional patent application with the US 
Patent Office seeking patent rights on various applications of scandium in lithium-ion batteries. The patent 

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
application covers a number of scandium enhancements, including doping potential for both anodes and 
cathodes, and for solid electrolytes. 

Patent Application Highlights: 

•  US Patent Application filed for use of scandium in lithium-ion battery applications. 
•  Scandium doping applications are explained for anodes, cathodes and electrolytes. 
•  Scandium offers conductivity advantages as a dopant, over other options, and 
•  Scandium  in  other  aluminum  components  offers  numerous  property  improvements,  including 

conductivity, strength and corrosion resistance. 

Rechargeable  lithium-ion  batteries  (LIBs)  are  a  staple  of  everyday  life.  The  search  for  improved 
performance through design and materials advances is intense today. Considerable effort is being expended 
in developing next-generation materials for LIBs that will make batteries safer, lighter, more durable, faster 
to charge, more powerful, and more cost-effective. A sampling of some these efforts are as follows: 

•  Minimizing  or  removing  cobalt  from  cathode  materials,  based  on  cost,  supply  and  geographic 

• 

sourcing issues.  
Improving the durability of liquid electrolytes with dopants, or substitution with safer and higher 
performing liquid or solid electrolyte systems.  

•  Designing for higher voltage potential by utilizing different anode or cathode materials.  
•  Determining combinations of metals that can better withstand harsh internal conditions.  
•  Scandium, along with other specialty metals, has a clear role to play in each of these areas.  

One particularly promising area for scandium contributions is in a lithium nickel manganese oxide (LNMO) 
battery. The cathode in this design substitutes manganese for cobalt and supports a higher nickel content as 
well. The substitution then delivers higher working potentials (voltage), higher energy densities, and faster 
charge/discharge rates, all of which offer the promise of improved battery performance. 

Delivering  on  that  promise  requires  a  number  of  improvements,  including  employing  a  dopant  for 
stabilization of the manganese in certain cathode compositions, potential stabilization of lithium titanate 
(LTO) anode materials as well, and use of dopants to improve the conductivity of both these anode and 
cathode  materials.  Conventional  liquid  electrolytes  may  see  improved  function  and  longevity  with  the 
improved cathode and anode conductivity. Scandium represents a suitable and effective dopant in each of 
these applications. 

Solid state electrolytes (SSEs) represent another potential break-through improvement in LIBs. They will 
handle higher voltages, higher temperatures, greater power densities, are potentially easier to package, and 
are  considered  safer  in  use.  Scandium  represents  a  suitable  and  effective  dopant  in  these  applications, 
analogous to the use of scandium to stabilize solid zirconia electrolytes in solid oxide fuel cells. Recently 
technical papers (available upon request) covering the use of Lithium Super Ion Conductors (LiSICON) for 
SSEs have indicated that primary compounds containing scandium, such  as Li3Sc2(PO4)3, LiScP2O7 and 
Li3Sc(BO3)2,  LiScO2  as  well  as  certain  doped  compounds 
such  as  Li1.33ScSi0.33P1.67O7,  
Li3.375Mg0.375Sc0.625(BO3)2, Li1.5Al0.33Sc0.17Ge1.5(PO4)3,  etc.  can  provide  desirable  crystal  structural 
frameworks  for  solid  state  electrolytes.  Non-oxide  LiSICON  fast  conductors  have  also  been  identified 
recently, such as some lithium cryolite types: Li3ScCl6, as well as its fluoride counterpart Li3ScF6. 

Lithium-ion  batteries  employ  aluminum  in  a  number  of  areas,  specifically  in  cathode  structure,  current 
connectors, and in general battery structure. Aluminum-scandium alloys represent an enhanced aluminum 
alloy option, based on their combination of conductivity and strength. 

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
The intent of this SCY patent filing was to advise the battery industry that scandium is a prospective dopant 
choice  for  enhanced  performance  of  LIBs,  both  under  existing  design  parameters  and  in  particular  for 
certain next-gen lithium-ion batteries. We want to ensure that battery research and design groups consider 
scandium  additions,  amongst  their  various  materials  choices,  as  they  race  to  build  a  better  lithium-ion 
battery. 

Qualified Person and Quality Assurance/Quality Control 

John Thompson, B.E. (Mining); Vice President - Development at SCY is a qualified person as defined in 
NI 43-101 and has reviewed the technical information on this property. The drilling, sampling, packaging 
and transport of the 2023 drill samples was carried out to industry standards for QA/QC. SCY employed 
an independent local geology consulting and drill supervisory team, Rangott Mineral Exploration Pty. Ltd., 
(RME) of Orange, NSW, Australia, to manage the drill work on-site. Bulk samples of drill returns were 
collected at one metre intervals from a cyclone mounted on the drilling rig, and a separate three-tier riffle 
splitter was used on site to obtain 2.0-4.5kg composite samples collected over 3 metre intervals, for assay. 
Individual sample identifiers were cross-checked during the process. The assay samples were placed in 
sealed polyweave bags which remained in RME’s possession until the completion of the drilling program, 
at which time they were transported to RME’s office in Orange. There, the sequence of sample numbers 
was  validated,  and  the  assay  samples  were  immediately  submitted  to  Australian  Laboratory  Services’ 
(ALS’) laboratory in Orange. The remnant bulk samples, which were collected in sealed polythene bags, 
were transported by RME to a local storage unit at Orange, for long-term storage. ALS/Orange dried and 
weighed the samples and pulverized the entire sample to 85% passing 75 microns or better (technique PUL-
21).  These  50g  sample  bags  of  pulps  were  then  sent  to  the  ALS  laboratory  at  Stafford  in  Brisbane, 
Queensland for analysis. ALS/Brisbane analyzed the pulps for scandium, nickel, cobalt, chromium, iron 
and magnesium, using Inductively Coupled Plasma Atomic Emission Spectroscopy (ICP-AES) after a four 
acid (total) digestion (technique ME-ICP61). The lower detection limit for scandium using this technique 
is 1ppm. For their internal quality control, ALS/Brisbane added 4 standard samples (for 20 repeat analyses), 
10 blank samples and 16 duplicate samples to the batch. Please see news release see news release dated 
May 7, 2014, and available on www.sedar.com for further information on the Honeybugle drill results. 

Patent Program Summary- Applications and Grants 

Patent Filings - Summary 
The Company is in the process of establishing a significant portfolio of intellectual property through the 
filing of scandium related patents both in the US and abroad.  

On 10/12/2021 the company was granted a patent for the recovery of scandium from nickel laterite ores. 

To date, the following nine US patents have been granted to the Company: 

11,142,809 
10,988,830 
10,988,828 
10,450,634 
10,378,085 

10,260,127 
9,982,326 

Systems and Processes for Recovering Scandium Values from Laterite Ores 
Scandium Master Alloy Production 
Extraction of Scandium Values from Copper Leach Solutions 
Scandium-Containing Master Alloys and Method for Making The Same   
Recovery Of Scandium Values Through Selective Precipitation of Hematite and 
Basic Iron Sulfates from Acid Leachates   
Method For Recovering Scandium Values from Leach Solutions   
Solvent Extraction of Scandium from Leach Solutions   

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
9,982,325 

8,372,367 

Systems And Methodologies for Direct Acid Leaching of Scandium-Bearing 
Ores   
System and Method for Recovering Boron Values from Plant Tailings 

Below is a list of thirteen US patents that have been filed, but have not been granted yet:  

US20210371294-A1 
US202163038873 

US20210347651 

US20200001407 

US20210172041 
US20190218645 
   US20120305452 
   US20110298270 
   US2012005585l 
   US20120204680 

US20120207656 

Provisional (2) 

Process for the Preparation of High Purity Alumina* 
Recovery of Critical Metals from SX-EW Copper Raffinate and Other Solutions 
Derived from Leaching Ores with Sulfuric Acid 
Counter Current Process for Recovering High Purity Copper Sulfate Values 
from Low Grade Ores 
Control Of Recrystallization In Cold-Rolled AlMn(Mg)ScZr Sheets For 
Brazing Applications 
Byproduct Scandium Recovery from Low Grade Primary Metal Oxide Ores 
Direct Scandium Alloying 
Dry, Stackable Tailings and Methods for Producing the Same   
In Situ Ore Leaching Using Freeze Barriers   
Low Carbon Dioxide Footprint for Coal Liquefaction 
System and Method for Recovery of Nickel Values from Nickel-Containing 
Ores 
System and Method for Recovery of Scandium Values from Scandium-
Containing Ores 
Titles not yet publicly disclosed 

    *NOTE:  This Final Patent Application was published by the US Patent office on December 2, 2021 (A1) 

Patent Applications Discussion 

•  These patents and patent applications cover novel, unique flowsheet designs, applicable to  both 

scandium extraction and other metals extraction. 

•  The patented designs on scandium are largely supported by test work done with Nyngan Scandium 

Project resource material and known design parameters. 

•  The scandium patents cover HPAL system material flows, solvent extraction (SX), ion exchange 
systems  (“IX”), atmospheric  tank  and  heap  leaching systems  and techniques,  and  processes  for 
directly making select master alloys containing scandium; and 

•  A number of the scandium-focussed designs are incorporated as part of the DFS. 
•  Recovery of by-product scandium from certain other mineral resources is also covered. 
•  Recovery of base metals, such as copper, cobalt, nickel, manganese and aluminum from process 

solutions or waste products is also covered. 

•  Use of scandium in lithium-ion batteries is addressed. 

These patent applications, filed with the US Patent Office, protect the Company’s position and rights to the 
intellectual  property  (IP)  contained  and  identified  in  the  applications  as  of  the  date  filed,  within  the 
worldwide  jurisdiction  limits  of  the  US  patent  system.  Review  of  patent  applications  by  the  US  Patent 
Office takes time, but the initial dates of filing these patents define the basis of IP ownership claims, as is 
generally afforded U.S. patentholders. 

The Company intends to utilize the IP contained in these process patents in the development of process 
flowsheets for recovery of scandium from its Nyngan Scandium Project, as well as its Honeybugle project 

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
and future by-product opportunities from leach solutions and/or waste products. The Company believes that 
patent protection of these specific, novel process designs will be granted. 

Many of the basic design elements contemplated in the Nyngan Scandium Project flowsheet are commonly 
applied  to  other  specialty  metals,  particularly  nickel.  However,  the  application  of  these  basic  design 
elements  has  not  been  commonly  applied  to  scandium  extraction  from  laterite  resources,  and  there  are 
enough intended and required operational differences in the application to permit the Company to patent-
protect IP on those differences. 

Our history of work on solution separation technologies using ion exchange and/or solvent extraction has 
widened our opportunity to pursue recovery of select elements of a growing list of critical metals, as defined 
by  governments,  concerned  customers  and  industry  groups,  specifically  prioritising  lithium-ion  battery 
metals. 

These  patent  claims  are  the  result  of  ten  years  of  metallurgical  test  work  with  independent  resource 
laboratories and specific design work by Willem Duyvesteyn, the Company’s  former Chief Technology 
Officer. This work is ongoing. Patent protection on flowsheet intellectual property will serve to limit or 
prevent the unauthorized use of that IP by others without the Company’s consent. We believe these filings 
are an important action to protect the ownership of a Company asset, on behalf of all SCY shareholders. 

ITEM 3.  LEGAL PROCEEDINGS 

We  are  not  a  party  to  any  pending  legal  proceedings  and,  to  the  best  of  our  knowledge,  none  of  our 
properties or assets are the subject of any pending legal proceedings. 

ITEM 4.  MINE SAFETY DISCLOSURES 

The Company has no active mining operations or dormant mining assets currently and has no outstanding 
mine safety violations or other regulatory safety matters to report.  

PART II 

ITEM  5.    MARKET  FOR  REGISTRANTS’  COMMON  EQUITY,  RELATED  STOCKHOLDER 
MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES 

Price Range of Common Shares   

The principal market on which our common shares are traded is the Toronto Stock Exchange.  Our common 
shares commenced trading on the Toronto Stock Exchange on April 24,  2008, under the symbol “GP.”  
Effective  March  11,  2009,  the  common  shares  were listed  and  posted for  trading  on  the  Toronto  Stock 
Exchange under the symbol “EMC.” Effective November 28, 2014, the common shares were listed and 
posted for trading on the Toronto Stock Exchange under the symbol “SCY.” The following table shows the 
high and low trading prices of our common shares on the Toronto Stock Exchange for the periods indicated.   

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year 

Fiscal Year ended December 31, 2023 
First quarter 
Second quarter 
Third quarter 
Fourth quarter 
Fiscal Year ended December 31, 2022 
First quarter 
Second quarter 
Third quarter 
Fourth quarter 

High 
(C$) 

0.080 
0.060 
0.055 
0.035 

0.160 
0.140 
0.120 
0.095 

Low 
(C$) 

0.040 
0.040 
0.030 
0.020 

0.130 
0.085 
0.060 
0.060 

Exchange Rates 

We maintain our books of account in United States dollars and references to dollar amounts herein are to 
the lawful currency of the United States except that we are traded on the Toronto Stock Exchange and, 
accordingly, stock price quotes and sales of stock are conducted in Canadian dollars (C$). The following 
table sets forth, for the periods indicated, certain exchange rates based on the noon rate  provided by the 
Bank of Canada. Such rates are the number of Canadian dollars per one (1) U.S. dollar (US$). The high and 
low exchange rates for each month during the previous six months were as follows: 

February 2024 
January 2024 
December 2023 
November 2023 
October 2023 
September 2023 

High 
1.3574 
1.3512 
1.3582 
1.3873 
1.3873 
1.3661 

Low 
1.3404 
1.3446 
1.3200 
1.3573 
1.3577 
1.3422 

The following table sets out the exchange rate (price of one U.S. dollar in Canadian dollars) information as 
at each of the years ended December 31, 2023, and 2022.   

Rate at end of Period 
Low 
High 

Year Ended December 31 
(Canadian $ per U.S. $) 
2022 
2023 
1.3247 
1.3544 
1.3128 
1.2470 
1.3856 
1.3875 

As of March 26, 2024, there were 104 registered holders of record of the Company’s common shares and 
an undetermined number of beneficial holders.  

Dividends 

We  have  not  paid  any  cash  dividends  on  our  common  shares  since  our  inception  and  do  not  anticipate 
paying any cash dividends in the foreseeable future. We plan to retain our earnings, if any, to provide funds 
for the expansion of our business. 

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
Securities Authorized for Issuance under Compensation Plans 

The following table sets forth information as  of December 31, 2023, respecting the compensation plans 
under which shares of the Company’s common stock are authorized to be issued. 

Number of securities 
to be issued upon 
exercise of 
outstanding options, 
warrants and rights 

(a) 

Weighted-average 
exercise price of 
outstanding options, 
warrants and rights 

(b) 

40,015,000 

C$0.010 

Number of securities 
remaining available 
for future issuance 
under equity 
compensation plans 
(excluding securities 
reflected in column 
(a)) 

(c) 
19,714,122 

37,803,218 

C$0.1075 

Nil 

77,818,218 

C$0.0980 

19,714,122 

Plan Category 

Equity compensation 
plans approved by 
security holders 
Equity compensation 
plans not approved by 
security holders 
Total 

Purchases of Equity Securities by the Company and Affiliated Purchasers 

Neither the Company nor an affiliated purchaser of the Company purchased common shares of the Company 
in the year ended December 31, 2023.  

ITEM 6.  SELECTED FINANCIAL DATA 

Not applicable. 

ITEM 7.  MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND 
RESULTS OF OPERATIONS 

Overview  

Scandium International is a specialty metals company focused on the evaluation and potential development 
of projects into producing assets. The Company pursues project opportunities from both known geologic 
resources and existing mine process solutions when it identifies further recovery potential.  

The Company is an exploration stage company and anticipates incurring significant additional expenditures 
prior to production at all its properties. The Company was incorporated under the laws of the Province of 
British Columbia, Canada in 2006. The Company currently trades on the Toronto Stock Exchange under 
the symbol “SCY.”  

These consolidated financial statements have been prepared on a going concern basis that contemplates the 
realization of assets and discharge of liabilities at their carrying values in the normal course of business for 

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
the foreseeable future. These financial statements do not reflect any adjustments that may be necessary if 
the Company is unable to continue as a going concern. 

The  Company  currently  earns  no  operating  revenues  and  will  require  additional  capital  to  advance  the 
Nyngan property. The Company’s ability to continue as a going concern is uncertain and is dependent upon 
the generation of profits from mineral properties, obtaining additional financing and maintaining continued 
support from its shareholders  and creditors. These are material uncertainties that raise substantial doubt 
about the Company’s ability to continue as a going concern. If additional financial support is not received, 
or  operating  profits  are  not  generated,  the  carrying  values  of  the  Company’s  assets  may  be  adversely 
affected. 

The outbreak of COVID-19 and political upheavals in various countries have caused significant volatility 
in  commodity  prices.  While  these  effects  are  expected  to  be  temporary,  the  duration  of  the  business 
disruptions internationally and related financial impact cannot be reasonably estimated at this time.  

RESULTS FOR THE YEAR ENDED DECEMBER 31, 2023 

Liquidity and Capital Resources  

On  December  31, 2023,  we  had  working  capital  of  $712,908 including cash  of $1,021,956  and  current 
liabilities  of  $349,259  as  compared  to  working  capital  of  $378,527  including  cash  of  $1,852,710  at 
December 31, 2022.   

On December 31, 2023, we had a total of 40,015,000 (2022 – 34,665,000) stock options exercisable between 
C$0.035 and C$0.180 (2022 – between C$0.065 and C$0.225) which have the potential upon exercise to 
generate  a  total  of  C$3,833,750  (2022  –  C$4,753,500)  in  cash  over  the  next  four  and  a  half  years.  On 
December 31, 2023, we had a total of 37,803,218 (2022 – 37,803,218) warrants exercisable at C$0.1075 
which have the potential upon exercise to generate a total of C$4,063,846. There is no assurance that these 
securities will be exercised.  

Our continued development is contingent upon our ability to raise sufficient financing both in the short and 
long  term.  There  are  no guarantees that additional sources  of funding  will  be available  to  us; however, 
management is committed to pursuing all possible sources of financing to execute our business plan. 

Results of Operations 

Quarter ended December 31, 2023 

The net loss for the quarter decreased by $362,143 to $133,772 from a profit of $228,371 in the quarter 
ended December 31, 2022. Details of the individual items contributing to the decreased loss are as follows:  

Q4 2023 vs. Q4 2022 - Variance Analysis (US$) 

Item 

Salaries and benefits 
including stock 
based compensation 

Variance 
Favourable / 
(Unfavourable) 
($178,023) 

Explanation 
This  unfavorable  variance  when  comparing  Q4  2023  to  Q4 
2022 is a result of options being issued in Q4 2023 whereas 
there were no options issued in Q4 2022. 

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Q4 2023 vs. Q4 2022 - Variance Analysis (US$) 

Item 

General and 
administrative 

Variance 
Favourable / 
(Unfavourable) 
($26,863) 

Exploration 

($24,858) 

Explanation 
In Q4 of 2022 there were very little expenditures. The current 
quarter costs of $16,997 are much more indicative or normal 
activity levels. 

In the current quarter the Company was still incurring costs 
for the winding up of the exploration programs carried out in 
Q2 and Q3 of 2023. There was no major exploration carried 
out in Q4 of 2022. 

Professional fees 

($10,386) 

The  slightly  higher  fees  in  the  quarter  relate  to  activities 
pertaining to share encumbrances being dealt with. 

Gain on derivative 
liability 

($157,049) 

Insurance 

Travel 

$417 

$747 

Warrants issued in Q2  2022 are in Canadian funds.  As the 
exchange rate with the Canadian dollar fluctuates, a gain or 
loss on this is recorded in the financial statements. Also, the 
value of the warrants is recalculated based on Black-Scholes 
calculation at the end of the year. Quarter over quarter the gain 
on the derivative liability is almost the same.  This is a non-
cash item. 

New  insurance  policies  were  entered  into  in  Q4  2023. 
Premiums  have  increased  resulting  in  this  minor  favorable 
variance. 

There  were  no  travel  expenditures  incurred  in  Q4  of  2023 
versus Q4 of 2022 when very light travel took place. 

Interest income 

$9,771 

The company has invested funds received from the financing 
received in 2022 resulting in this favorable variance. 

Foreign exchange 
loss 

$24,101 

In Q4 funds held in foreign currencies increased against the 
US dollar resulting in this positive variance when compared 
to the comparable period in 2022.  

Results of Operations for the Year ended December 31, 2023  

The net profit for the year decreased by $803,392 to $47,204 from a profit of $850,596 in the prior year, 
Details of the individual items contributing to the decreased net loss are as follows:  

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2023 vs. 2022 - Variance Analysis (US$) 

Item 

 Accrual reversal 

Variance 
Favourable / 
(Unfavourable) 
 ($1,032,044) 

Exploration 

($245,092) 

Salaries benefits 
and stock-based 
compensation 

Foreign exchange 
gain 

Travel and 
entertainment 

($31,836) 

($17,086) 

($2,990) 

Insurance 

($134) 

Explanation 
 In the prior year, the Company reversed accrued liabilities for 
certain staff who are no longer with the Company.  No such 
item was incurred in 2023. 

In Q2 2023, the Company carried out drilling activities on its 
Australian properties while in 2022, no exploration activities 
were conducted. To further increase this unfavorable variance, 
the  Company  received  a refund in  2022  from  the  Australian 
government related to over payment of mining license costs. 

The stock-based compensation value for 2023 is higher due to 
the large number of options issued in 2023 when compared to 
2022 resulting in this unfavorable variance. 

The US dollar strengthened in 2023 against both the Australian 
and Canadian dollar. 

With  the  start  of  the  drilling  program  at  Honeybugle, 
management  visited  the  property  and  legal  counsel  in 
Australia.  No such expenditures were incurred in 2022. 

Slightly  higher  premiums  for  D&O  insurance  and  general 
liability  insurance  resulted  in  this  minor  variance  when 
comparing the two years. 

Amortization 

$2,932 

All fixed assets were fully depreciated in Q2 2022, resulting in 
no expense associated with this item in 2023. 

Professional fees 

$8,636 

In  Q2  2022  advice from our  legal  firm  were  required  as the 
Company underwent management changes. No such activities 
took place in 2023. 

Consulting 

$18,363 

The resignation of a consultant in 2022 led to this favorable 
variance in the current year. 

Interest income 

$39,851 

In  2023, 
investments. No similar opportunity existed in 2022. 

the  Company  purchased  short 

term  secure 

General and 
administrative 

$59,901 

With  the  closing  of  the  Sparks,  Nevada  office  and  reduced 
staffing, a favorable variance was realized when compared to 
2022 when there was much more activity and staffing. 

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2023 vs. 2022 - Variance Analysis (US$) 

Item 

Gain on derivative 
liability 

Variance 
Favourable / 
(Unfavourable) 
$396,107 

Explanation 
Warrants  issued  in  Q2  2022  are  in  Canadian  funds.  As  the 
exchange  rate  with  the  Canadian  dollar  fluctuates,  a  gain  or 
loss on this is recorded in the financial statements. Also, the 
value of the warrants is recalculated based on Black-Scholes 
calculation at the end of the quarter. Since the warrants were 
issued, a gain has been calculated.  This is a non-cash item. 

Cash flow discussion for the year ended December 31, 2023, compared to December 31, 2022 

The  cash  outflow  from  operating  activities  decreased  by  $116,961  to  $830,754  (2022  –  $947,715)  due 
mainly to payment of accrued salaries in 2022. 

Cash inflows from financing activities of $Nil when compared to the year ended December 30, 2022, in 
which private placement and options being exercised brought in $2,706,531. 

Summary of quarterly results (US$) 

Q4 

- 

2023 

Q3 

- 

Q2 

- 

Q1 

- 

Q4 

- 

2022 

Q3 

- 

Q2 

- 

Q1 

- 

(133,732) 

74,732 

(129,756) 

236,000 

228,371 

70,701 

28,577 

522,946 

(0.00) 

(0.00) 

(0.00) 

(0.00) 

(0.00) 

(0.00) 

(0.00) 

(0.00) 

Net Sales 

Net Income 
(Loss) 
Basic and 
diluted 
Net Income 
(Loss) per 
share 

Financial Position 

Cash   

Year-end  cash  decreased  by  $830,754  to  $1,021,956  (2022  -  $1,852,710)  due  mainly  to  a  reduction  in 
accounts payable and exploration activities carried out in 2023. 

Prepaid expenses and receivables 

Prepaid expenses and receivables have increased by $6,670 to $40,211 (2022 - $33,541) due to increased 
activity levels in 2022. 

Reclamation bond 

A reclamation bond of €10,000 ($11,037) was purchased for the Kiviniemi property in 2018. 

{00041444:1} 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Mineral interests 

Mineral interests remained at $704,053 at December 31, 2023 (2022 - $704,053). 

Accounts  Payable,  Accounts  payable  with  related  parties,  Accrued  Liabilities  and  Derivative  liability  -
warrants. 

Accounts  payable,  accounts  payable  with  related  parties,  accrued  liabilities  and  Derivative  liability  – 
warrants  have decreased by $1,158,465 to $349,259 at December 31, 2023 (2022 – $1,507,724) due to 
revaluation of warrant derivative liability and payment of accrued salaries. 

Capital Stock 

Capital stock did not change in 2023 - $111,144,603 (2022 - $111,144,603). 

Additional paid-in capital increased by $287,515 to $7,306,631 (2022 - $7,019,116) as a result of stock 
option expensing. 

Treasury shares remained at $1,264,194 through the 2023 and 2022 fiscal periods. 

Off-balance sheet arrangements 

At December 31, 2023, we had no material off-balance sheet arrangements such as guarantee contracts, 
contingent interest in assets transferred to an entity, derivative instruments obligations or any obligations 
that trigger financing, liquidity, market or credit risk to us.   

Transactions with related parties 

During the year ended December 31, 2023, the Company expensed $262,294 for stock-based compensation 
for stock options issued to Company directors.  During the year ended December 31, 2022, the Company 
expensed $177,745 for stock options issued to Company directors. 

During the year ended December 31, 2023, the Company expensed a consulting fee of $Nil (2022 - $17,000) 
to one of its directors. 

As at December 31, 2023, the Company owed $5,104 (2022 - $185,576) to an officer of the Company. 

During the year ended December 31, 2023, the Company reversed $Nil (2022 - $669,733) of accruals to 
related parties, pursuant to settlement agreements.  

Additional Information and Accounting Pronouncements 

Outstanding share data 

At March 26, 2024 we had 355,860,813 issued and outstanding common shares and 40,015,000 outstanding 
stock  options  at  a  weighted  average  exercise  price  of  C$0.10.  Also,  there  were  37,803,218  warrants 
outstanding at C$10.75 at March 26, 2024. 

Critical Accounting Estimates 

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The preparation of financial statements in conformity with generally accepted accounting policies requires 
our management to make estimates and assumptions that affect the reported amounts of assets and liabilities 
at  the  date  of  the  financial  statements  and  the  reported  amounts  of  revenues  and  expenses  during  the 
reporting period. These estimates are based on past experience, industry trends and known commitments 
and events.  By their nature, these estimates are subject to measurement uncertainty and the effects on the 
financial statements of changes in such estimates in future periods could be significant. Actual results will 
likely differ from those estimates. 

Stock-based compensation  

We  use  the  Black-Scholes  option  pricing  model  to  calculate  the  fair  value  of  stock  options  and 
compensatory warrants granted. This model is subject to various assumptions. The assumptions we make 
will likely change from time to time. At the time the fair value is determined, the methodology that we use 
is based on historical information, as well as anticipated future events. The assumptions with the greatest 
impact on fair value are those for estimated stock volatility and for the expected life of the instrument.  

Deferred income taxes  

We account for tax consequences of the differences in the carrying amounts of assets and liabilities and our 
tax bases using tax rates expected to apply when these temporary differences are expected to be settled. 
When the deferred realization of income tax assets does not meet the test of being more likely than not to 
occur, a valuation allowance in the amount of the potential future benefit is taken and no future income tax 
asset is recognized. We have taken a valuation allowance against all such potential tax assets. 

Mineral properties and exploration and development costs 

We  capitalise the  costs  of  acquiring  mineral  rights  at  the  date  of  acquisition.  After  acquisition,  various 
factors can affect the recoverability of the capitalized costs. Our recoverability evaluation of our mineral 
properties  and  equipment  is  based  on  market  conditions  for  minerals,  underlying  mineral  resources 
associated with the assets and future costs that may be required for ultimate realization through mining 
operations or by sale. We are in an industry that is exposed to a number of risks and uncertainties, including 
exploration  risk,  development  risk,  commodity  price  risk,  operating  risk,  ownership  and  political  risk, 
funding and currency risk, as well as environmental risk. Bearing these risks in mind, we have assumed 
recent world commodity prices will be achievable. We have considered the mineral resource reports by 
independent engineers on the Nyngan project in considering the recoverability of the carrying costs of the 
mineral properties. All of these assumptions are potentially subject to change, out of our control, however 
such changes are not determinable. Accordingly, there is always the potential for a material adjustment to 
the value assigned to mineral properties and equipment. 

Recent Accounting Pronouncements  

Accounting Standards Update 2023-07 – Segment Reporting (Topic 280). This update is to improve the 
disclosures  about  a  public  entity’s  reportable  segments  through  enhanced  disclosures  about  significant 
segment expenses and is effective for fiscal years beginning after December 15, 2023, and interim periods 
within  fiscal  years  beginning  after  December  15,  2024.  The  Company  is  reviewing  this  standard  but 
anticipates little impact on its financial statements. 

Accounting  Standards  Update  2023-09  –  Income  Taxes  (Topic  740).  This  update  is  to  enhance  the 
transparency and decision usefulness of income tax disclosures for fiscal years beginning after December 
15, 2024. The Company is reviewing this standard to determine the impact on its financial statements. 

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Financial instruments and other risks 

Our financial instruments consist of cash, receivables, accounts payable and accrued liabilities, accounts 
payable  with  related  parties,  and  promissory  notes  payable.  It  is management's opinion  that  we  are  not 
exposed  to  significant  interest,  currency  or  credit  risks  arising  from  our  financial  instruments.  The  fair 
values  of  these  financial  instruments  approximate  their  carrying  values  unless  otherwise  noted.  The 
Company has its cash primarily in five commercial banks, one in Vancouver, British Columbia, Canada, 
one in Hamilton, Ontario, Canada, one in Melbourne, Australia, one in Chicago, Illinois and one in Los 
Angeles, California. 

ITEM 7A.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 

Not applicable. 

ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 

The Consolidated Financial Statements of the Company and the notes thereto are attached to this report 
following the signature page and Certifications. 

ITEM 9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND 
FINANCIAL DISCLOSURE 

For  the  fiscal  years  ended  December  31,  2023,  and  2022,  we  did  not  have  any  disagreement  with  our 
accountants on any matter of accounting principles, practices, or financial statement disclosure. 

ITEM 9A.  CONTROLS AND PROCEDURES 

Disclosure controls and procedures 

The Company’s management, including our principal executive officer and our principal financial officer, 
evaluated the effectiveness of disclosure controls and procedures (as defined in Exchange Act Rule 13a-
15(e)) as of the end of the period covered by this report. Based on that evaluation, the principal executive 
officer and principal financial officer concluded that as of the end of the period covered by this report, the 
Company has maintained effective disclosure controls and procedures in all material  respects, including 
those necessary to ensure that information required to be disclosed in reports filed or submitted with the 
SEC  (i)  is  recorded,  processed,  and  reported  within  the  time  periods  specified  by  the  sec,  and  (ii)  is 
accumulated  and  communicated  to management,  including the  principal  executive  officer  and  principal 
financial officer, as appropriate to allow for timely decision regarding required disclosure. 

Management’s report on internal control over financial reporting 

The Company’s management is responsible for establishing and maintaining adequate internal control over 
financial reporting (as defined in Rule 13a-15(f) or 15d-15(f) of the Exchange Act). Management assessed 
the effectiveness of our internal control over financial reporting as of December 31, 2019, using criteria 
established  in  Internal  Control-Integrated  Framework  issued  in  1992  by  the  Committee  of  Sponsoring 
Organizations of the Treadway Commission (COSO). Even an effective internal control system, no matter 
how well designed, has inherent limitations, including the possibility of human error and circumvention or 
overriding of controls and therefore can provide only reasonable assurance with respect to reliable financial 

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reporting. Furthermore, the effectiveness of an internal control system in future periods can change with 
conditions. 

A  material  weakness  is  a  deficiency,  or  combination  of  deficiencies,  in  internal  control  over  financial 
reporting such that there is a reasonable possibility that a material misstatement of the Company’s annual 
or interim financial statements will not be prevented or detected on a timely basis. 

The Company’s management has determined that the internal controls over financial reporting are effective 
as of December 31, 2023.  

Changes in Internal Control 

There have been no changes in internal control over financial reporting that occurred during the last fiscal 
quarter  that  have  materially  affected,  or  are  reasonably  likely  to  materially  affect,  internal  control  over 
financial reporting. 

ITEM 9B.  OTHER INFORMATION 

None. 

PART III 

Information with respect to Items 10 through 14 is set forth in the definitive Proxy Statement to be filed 
with the Securities and Exchange Commission on or before April 30, 2024, and is incorporated herein by 
reference.  If the definitive Proxy Statement cannot be filed on or before April 30, 2024, the Company will 
instead file an amendment to this Form 10-K disclosing the information with respect to Items 10 through 
14.  

PART IV 

ITEM 15.  EXHIBITS, FINANCIAL STATEMENTS SCHEDULES 

Financial Statements 

The following Consolidated Financial Statements are filed as part of this report. 

Description 
Financial statements for the years ended December 31, 2023, and 2022 and 
audit reports thereon. (DAVIDSON & COMPANY LLP - PCAOB 731) 

Page 
F-1 

Exhibits  

The following table sets out the exhibits filed herewith or incorporated herein by reference. 

Exhibit 
3.1 

Description 
Certificate of Incorporation, Certificate of Name Change dated March 2009, Notice of 
Articles dated March 2009(1) 

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3.2 

10.1(3) 
10.4(5) 
21.1(6) 
23.1(6) 
31.1(6) 

31.2(6) 

32.1(6) 

32.2(6) 

Certificate of Name Change dated November 19, 2014 and Notice of Articles dated 
November 19, 2014(2) 
Corporate Articles(1) 
Amendment to Corporate Articles dated November 10, 2014(2) 
2015 Stock Option Plan 
Share Exchange Agreement dated June 30, 2017 
List of Subsidiaries 

Consent of Davidson & Company LLP 
Certification Pursuant to Rule 13a-14(a) or 15d-14(a) of the U.S. Securities Exchange 
Act of 1934 of the Principal Executive Officer 
Certification Pursuant to Rule 13a-14(a) or 15d-14(a) of the U.S. Securities Exchange 
Act of 1934 of the Principal Financial Officer 
Section 1350 Certification of the Principal Executive Officer and Principal Financial 
Officer of the Principal Executive Officer 
Section 1350 Certification of the Principal Executive Officer and Principal Financial 
Officer of the Principal Financial Officer 

(1) Previously filed as exhibits to the Form 10 filed May 24, 2011 and incorporated herein by reference. 
(2) Previously filed as exhibits to the Form 10-K filed February 27, 2015 and incorporated herein by reference. 
(3) Previously filed as Schedule “A” to the Form DEF 14A filed October 5, 2015 and incorporated herein by reference. 
(4) Previously filed as an exhibit to the Form 10-K/A filed May 1, 2014 and incorporated herein by reference. 
 (5) Previously filed as an exhibit to the Form 8-K filed July 26, 2017 and incorporated herein by reference. 
(6) Filed herewith. 

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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 

SCANDIUM INTERNATIONAL MINING CORP. 

By: /s/ Peter Evensen 
Peter Evensen 
President and Principal Executive Officer 

Date:     March 26, 2024 

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by 
the following persons on behalf of the registrant and in the capacities and on the dates indicated. 

Signature 

Title 

Date 

 /s/ Peter Evensen 
Peter Evensen 

 /s/ William Harris 
William Harris 

President, Principal Executive Officer, and Director  March 26, 2024 

Chairman and Director 

March 26, 2024 

/s/ James Rothwell 
James Rothwell 

Director 

March 26, 2024 

/s/ R. Christian Evensen Director & Principal Financial Officer 
R. Christian Evensen 

 March 26, 2024 

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