File: '\\swfile\EmailIn\20260925 140442 Attachment 260925 - NR Ance Semi-Annual Filings..docx'

TSX-V: SMP

Frankfurt: 5RE

News Release

September 25, 2026

SOUTHERN EMPIRE ANNOUNCES ADOPTION OF SEMI-ANNUAL REPORTING

Vancouver, British Columbia, September 25, 2026 - SOUTHERN EMPIRE RESOURCES CORP. (TSXV: SMP, FSE: 5RE) (the "Company" or "Southern Empire") announces that it is relying on the exemptions provided under Coordinated Blanket Order 51-933 - Exemptions to Permit Semi-Annual Reporting for Certain Venture Issuers (the "Blanket Order") and moves to semi-annual financial reporting ("SAR").

The Blanket Order allows eligible venture issuers to voluntarily move from quarterly to semi-annual financial reporting. By adopting SAR, the Company aims to reduce the administrative and financial burden associated with quarterly reporting.

Under the Blanket Order, the Company will be exempt from filing interim financial reports and related Management's Discussion and Analysis ("MD&A") for its first and third quarters. As a result, the Company will not file interim financial statements and related MD&A for the nine-month period ended August 31, 2026, and three-month period ending December 31, 2026. The Company will continue to file audited financial statements and MD&A (due within 120 days of October 31) and six-month interim financial statements and MD&A (due within 60 days of April 30).

The Company confirms that it meets the Blanket Order's eligibility criteria, which include being a venture issuer with annual revenues of less than $10 million, having a disclosure record of over 12 months and having filed all required periodic and timely continuous disclosure documents.

This news release is being filed pursuant to Coordinated Blanket Order 51 - 933 Exemptions to Permit Semi-Annual Reporting for Certain Venture Issuers.

About Southern Empire Resources Corp.

Southern Empire is focused on the acquisition, exploration and development of metals and minerals deposits in North America.

In northeastern Durango State, Mexico, Southern Empire has an option to acquire a 100-per-cent beneficial interest in the 1,750-hectare Pedro Gold Project. At Pedro, in the spring of 2022, Southern Empire drilled gold mineralization approximately 800 metres from 2014 drilling by a subsidiary of Newmont Mining Corporation. Gold mineralization, associated with highly anomalous arsenic (orpiment and realgar common), antimony, mercury and thallium, has been identified hosted in permeable basal conglomerates deposited during Oligocene extensional deformation, the latter forming widespread Basin and Range physiography along the easter part of Sierra madre Occidental. Gold is present in 12 of the 17 drill holes drilled at Pedro to date. Please see Southern Empire's news release posted on SEDAR+ for further details.

In the Cargo Muchacho mountains of Imperial County, California, Southern Empire owns 100 percent of the historical gold-producing Americal Girl mine property and holds options to acquire a 100 percent interest in the adjacent 2,160-hectare (5,338 acre) Oro Cruz Property located approximately 22.5 kilometres (14 miles) southeast of the operating Mesquite gold mine of Equinox Gold Corp.

At Oro Cruz, extensive historical drilling and large-scale open-pit and underground mining of the American Girl, Padre y Madre, Queen, and Cross oxide gold deposits by the Americal Girl Mining Joint Venture ("AGMJV") occurred between 1987 and 1996. During that time, gold was recovered by either heap leaching of lower-grade, or milling of higher-grade ores until AGMJV operations ceased in late 1996 because of declining gold prices leaving the Oro Cruz Property with many gold exploration targets in addition to a historical inferred resource estimate, reported in 2011 by Lincoln Mining Corp., totaling 341,800 ounces gold based on 4,386,000 tonnes averaging 2.2 grams gold per tonne (g Au /t) at a cut-off grade of 0.68g Au/t (4,835,000 tonnes at 0.07 ounces of gold per ton; please refer to the Cautionary Notice Regarding the Oro Crus Property Historical Resource Estimate below).

On behalf of the Board of Directors of Southern Empire Resources Corp.,

Dale Wallster, CEO and Director.

For further information on Southern Empire, please visit: www.smp.gold and SEDAR+ or contact:

Lubca Keighery, (778) 889-5476, lubica@smp.gold.

Cautionary Notice on Forward-Looking Information

Information provided in this news release may contain forward-looking information or forward-looking statements that are based on assumptions as of the date of this news release. Such information or statements reflect management's current estimates, beliefs, intentions, and expectations and are not guarantees of future performance. Southern Empire cautions that all forward-looking statements are inherently uncertain and that actual performance may be affected by many material factors, many of which are beyond its respective control. Such factors include, among other things: risks and uncertainties identified in its annual and interim financial statements and management discussion and analysis. Accordingly, actual and future events, conditions, and results may differ materially from the estimates, beliefs, intention, and expectations expressed or implied in the forward-looking information. Except as required under applicable securities legislation, Southern Empire undertakes no obligation to publicly update or revise forward-looking information.

Cautionary Notice Regarding Historical Resource Estimate

The Oro Cruz Project historical resource estimate is disclosed in a technical report dated April 29, 2011, prepared for Lincoln Mining Corp. by Tetra Tech, Inc. and filed on the Canadian Securities Administrators' System for Electronic Document Analysis and Retrieval ("SEDAR"). It is terms an inferred mineral resource, which is a category set out in NI 43-101. It was based on historical reverse circulation and core drill hole sample, underground channel sample, and blasthole sample assay results and calculated using ordinary kriging to estimate gold grades in 10-foot-by-10-foot-by-five-foot blocks. Accordingly, Southern Empire considers this historical estimate reliable as well as relevant as it represents key targets for future exploration work. However, a QP has not done sufficient work to verify or classify the historical estimates as a current mineral resource and Southern Empire is not treating this historical estimate as current mineral resources.

Neither the TSX Venture Exchange not its Regulation Services Provider (as that term is defined in the policies of the Exchange) accept responsibility for the adequacy or accuracy of this release.

File: Attachment 260925 - NR Ance Semi-Annual Filings..pdf

TSX-V: SMP Frankfurt: 5RE

News Release September 25, 2026

SOUTHERN EMPIRE ANNOUNCES ADOPTION OF SEMI-ANNUAL REPORTING

Vancouver, British Columbia, September 25, 2026 SOUTHERN EMPIRE RESOURCES CORP. (TSXV: SMP, FSE: 5RE) (the "Company" or "Southern Empire") announces that it is relying on the exemptions provided under Coordinated Blanket Order 51-933 Exemptions to Permit Semi-Annual Reporting for Certain Venture Issuers (the "Blanket Order") and moves to semi-annual financial reporting ("SAR").

The Blanket Order allows eligible venture issuers to voluntarily move from quarterly to semi-annual financial reporting. By adopting SAR, the Company aims to reduce the administrative and financial burden associated with quarterly reporting.

Under the Blanket Order, the Company will be exempt from filing interim financial reports and related Management's Discussion and Analysis ("MD&A") for its first and third quarters. As a result, the Company will not file interim financial statements and related MD&A for the nine-month period ended August 31, 2026, and three-month period ending December 31, 2026. The Company will continue to file audited financial statements and MD&A (due within 120 days of October 31) and six-month interim financial statements and MD&A (due within 60 days of April 30).

The Company confirms that it meets the Blanket Order's eligibility criteria, which include being a venture issuer with annual revenues of less than $10 million, having a disclosure record of over 12 months and having filed all required periodic and timely continuous disclosure documents.

This news release is being filed pursuant to Coordinated Blanket Order 51 933 Exemptions to Permit Semi-Annual Reporting for Certain Venture Issuers.

About Southern Empire Resources Corp.

Southern Empire is focused on the acquisition, exploration and development of metals and minerals deposits in North America.

In northeastern Durango State, Mexico, Southern Empire has an option to acquire a 100-per-cent beneficial interest in the 1,750-hectare Pedro Gold Project. At Pedro, in the spring of 2022, Southern Empire drilled gold mineralization approximately 800 metres from 2014 drilling by a subsidiary of Newmont Mining Corporation. Gold mineralization, associated with highly anomalous arsenic (orpiment and realgar common), antimony, mercury and thallium, has been identified hosted in permeable basal conglomerates deposited during Oligocene extensional deformation, the latter forming widespread Basin and Range physiography along the easter part of Sierra madre Occidental. Gold is present in 12 of the 17 drill holes drilled at Pedro to date. Please see Southern Empire's news release posted on SEDAR+ for further details.

In the Cargo Muchacho mountains of Imperial County, California, Southern Empire owns 100 percent of the historical gold-producing Americal Girl mine property and holds options to acquire a 100 percent interest in the adjacent 2,160-hectare (5,338 acre) Oro Cruz Property located approximately 22.5 kilometres (14 miles) southeast of the operating Mesquite gold mine of Equinox Gold Corp.

At Oro Cruz, extensive historical drilling and large-scale open-pit and underground mining of the American Girl, Padre y Madre, Queen, and Cross oxide gold deposits by the Americal Girl Mining Joint Venture ("AGMJV") occurred between 1987 and 1996. During that time, gold was recovered by either heap leaching of lower-grade, or milling of higher-grade ores until AGMJV operations ceased in late 1996 because of declining gold prices leaving the Oro Cruz Property with many gold exploration targets in addition to a historical inferred resource estimate, reported in 2011 by Lincoln Mining Corp., totaling 341,800 ounces gold based on 4,386,000 tonnes averaging 2.2 grams gold per tonne (g Au /t) at a cut-off grade of 0.68g Au/t (4,835,000 tonnes at 0.07 ounces of gold per ton; please refer to the Cautionary Notice Regarding the Oro Crus Property Historical Resource Estimate below).

On behalf of the Board of Directors of Southern Empire Resources Corp., Dale Wallster, CEO and Director.

For further information on Southern Empire, please visit: www.smp.gold and SEDAR+ or contact: Lubca Keighery, (778) 889-5476, lubica@smp.gold.

Cautionary Notice on Forward-Looking Information

Information provided in this news release may contain forward-looking information or forward-looking statements that are based on assumptions as of the date of this news release. Such information or statements reflect management's current estimates, beliefs, intentions, and expectations and are not guarantees of future performance. Southern Empire cautions that all forward-looking statements are inherently uncertain and that actual performance may be affected by many material factors, many of which are beyond its respective control. Such factors include, among other things: risks and uncertainties identified in its annual and interim financial statements and management discussion and analysis. Accordingly, actual and future events, conditions, and results may differ materially from the estimates, beliefs, intention, and expectations expressed or implied in the forward-looking information. Except as required under applicable securities legislation, Southern Empire undertakes no obligation to publicly update or revise forward-looking information.

Cautionary Notice Regarding Historical Resource Estimate

The Oro Cruz Project historical resource estimate is disclosed in a technical report dated April 29, 2011, prepared for Lincoln Mining Corp. by Tetra Tech, Inc. and filed on the Canadian Securities Administrators' System for Electronic Document Analysis and Retrieval ("SEDAR"). It is terms an inferred mineral resource, which is a category set out in NI 43-101. It was based on historical reverse circulation and core drill hole sample, underground channel sample, and blasthole sample assay results and calculated using ordinary kriging to estimate gold grades in 10-foot-by-10-foot-by-five-foot blocks. Accordingly, Southern Empire considers this historical estimate reliable as well as relevant as it represents key targets for future exploration work. However, a QP has not done sufficient work to verify or classify the historical estimates as a current mineral resource and Southern Empire is not treating this historical estimate as current mineral resources.

Neither the TSX Venture Exchange not its Regulation Services Provider (as that term is defined in the policies of the Exchange) accept responsibility for the adequacy or accuracy of this release.