SSR MINING INC.

Condensed Consolidated Balance Sheets

Condensed Consolidated Balance Sheets

(1)The consolidated assets as of March 31, 2026 and December 31, 2025 include $900.4 million and $858.8 million, respectively, of assets of variable interest entities (“VIEs”) that can only be used to settle the obligations of the VIEs. As of March 31, 2026 and December 31, 2025, the assets include Cash and cash equivalents of $17.0 million and $9.2 million, respectively; Trade and other receivables of $2.0 million and $3.3 million, respectively; Prepaids and other current assets of $10.4 million and $7.1 million, respectively; Prepaids, related party of $23.9 million and $23.5 million, respectively; Mineral properties, plant and equipment, net of $841.9 million and $811.3 million, respectively; and Other non-current assets of $5.2 million and $4.4 million, respectively. The consolidated liabilities as of March 31, 2026 and December 31, 2025 include $143.7 million and $132.8 million, respectively, of liabilities of VIEs whose creditors have no recourse to the Company. As of March 31, 2026 and December 31, 2025, the liabilities include Accounts payable of $3.6 million and $3.8 million, respectively; Accrued liabilities and other of $3.1 million and $4.1 million, respectively; Deferred income tax liabilities of $71.0 million and $73.5 million, respectively; and Other non-current liabilities of $66.0 million and $51.4 million, respectively. Certain consolidated VIE assets and liabilities were classified as held for sale during the first quarter of 2026, refer to Note 3 and Note 4 for further details on held for sale and discontinued operations.