Mr. Kelly Malcolm reports

BOREALIS ENTERS INTO ONLINE MARKETING AGREEMENT WITH I2I MARKETING GROUP, LLC

Borealis Mining Company Ltd. has entered into a on-line marketing agreement with i2i Marketing Group LLC dated Aug. 21, 2025 (i2i). Pursuant to the terms of the i2i agreement, i2i will, among other things, provide the company with marketing services, which includes social media management, content creation, distribution, digital marketing, digital advertising and any other marketing services as agreed upon by the company and i2i for distribution by e-mail, and on popular investor platforms. The company will pay i2i a total consideration of $250,000 (U.S.) for the i2i Services.

Joe Grubb and Kailyn White will be providing the i2i Services to the company on behalf of i2i and may be contacted at 240-315-4665 or contact@i2illc.com, 1107 Key Plaza, Ste 222, Key West, Fla., 33040. The company will not issue any securities to i2i as compensation. Both i2i and its principals are arm's length to the company and do not have any interest, direct or indirect, in the company or its securities nor do they have any right to acquire such an interest.

Borealis mine

The Borealis mine property, located close to the town of Hawthorne, Nev., is fully permitted and equipped for present mine operations and future expansion, with existing open pits, heap leach pads, modern infrastructure and a functional ADR facility which produces dore bars. The project has historically produced over 600,000 ounces of gold from an open pit heap leach operation. It is an underexplored property and has not been drilled since 2011, aside from Borealis's efforts in 2024 and 2025. The property possesses high-grade expansion potential with excellent historical drilling results, along with a number of untested regional targets.

The Borealis project holds existing federal and state permits for mining and processing operations. However, certain permit modifications may be required for expanded production and the timeline for such approvals is subject to regulatory review. The company cannot guarantee the timing or success of any permit modifications that may be required for future expansions.

About Borealis Mining Company Ltd.

Borealis is a gold mining and exploration company focused on exploration and resumption of production of the Borealis mine in Nevada and the advancement of its Sandman project also in Nevada. The Borealis mine is a fully permitted mine site, equipped with active heap leach pads, an ADR facility and all necessary infrastructure to support a heap leach gold mining operation. In addition to the mine, the property, comprising 815 unpatented mining claims of approximately 20 acres each totalling approximately 16,300 acres and one unpatented mill site claim of about five acres located in Western Nevada, is highly prospective for additional high-sulphidation gold mineralization. The Sandman project, recently acquired through the acquisition of Gold Bull Resources Inc., is an advanced exploration project with a recently completed (2021) National Instrument 43-101 compliant resource and a recent (2023) preliminary economic assessment which indicates compelling economics, particularly in light of the increase in commodity prices since publication of the study. Borealis is led by a strong board and management team, many of whom have founded, managed and sold highly successful mining and exploration companies.

We seek Safe Harbor.