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TVI Pacific Inc. Refiles Amended and Restated Management's Discussion and Analysis for Fiscal 2025

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TVI Pacific (OTC Pink: TVIPF) has filed an amended and restated Management's Discussion and Analysis (MD&A) for the year ended December 31, 2025, along with updated CEO and CFO certifications (Form 52-109F1R).

According to TVI Pacific, the refiling responds to comments from the Alberta Securities Commission’s continuous disclosure review and revises the “Controls and Procedures” section to align with the company’s status as a venture issuer and National Instrument 52-109 requirements. The amendment removes statements that could be interpreted as conclusions about the design or operating effectiveness of disclosure controls and internal control over financial reporting. TVI Pacific states there are no changes to its audited 2025 consolidated financial statements, previously reported financial position, performance, or cash flows. The updated MD&A and certifications are available on SEDAR+.

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In the Jul 13 session, TVIPF declined 18.16%, reflecting a significant negative market reaction.

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Calgary, Alberta--(Newsfile Corp. - July 12, 2026) - TVI Pacific Inc. (TSXV: TVI) (OTC Pink: TVIPF) ("TVI" or the "Company") announces that it has filed an Amended and Restated Management's Discussion and Analysis ("MD&A") for the year ended December 31, 2025, together with the related Chief Executive Officer and Chief Financial Officer Certifications of Refiled Annual Filings (Form 52-109F1R).

The amended and restated MD&A revises the disclosure under the "Controls and Procedures" section to ensure consistency with the Company's status as a venture issuer and the requirements of National Instrument 52-109 - Certification of Disclosure in Issuers' Annual and Interim Filings.

The refiling was made in response to comments received from the Alberta Securities Commission during its continuous disclosure review process and does not reflect any change to the Company's underlying business, operations or financial reporting results.

The amendment removes certain statements that could have been interpreted as conclusions regarding the design or operating effectiveness of the Company's disclosure controls and procedures and internal control over financial reporting. No changes have been made to the Company's audited consolidated financial statements for the year ended December 31, 2025, and there is no change to the Company's previously reported financial position, financial performance or cash flows.

The amended and restated MD&A and the related certifications have been filed under the Company's profile on SEDAR+ and are available at www.sedarplus.ca.

About TVI Pacific Inc.

TVI Pacific Inc. is a Canadian resource company focused on the acquisition and development of resource projects in the Asia-Pacific region. Through its investment in TVI Resource Development (Phils.), Inc., the Company has interests in producing and development-stage mining projects in the Philippines.

For more information, please contact:

TVI Pacific Inc.
Lolot D. Manigsaca
Chief Financial Officer
Tel: +63 2 7728 8491
Email: inquiry@tvipacific.com

To view the source version of this press release, please visit https://www.newsfilecorp.com/release/304891

FAQ

Why did TVI Pacific (OTC Pink: TVIPF) refile its 2025 MD&A on July 12, 2026?

TVI Pacific refiled its 2025 MD&A in response to comments from the Alberta Securities Commission’s continuous disclosure review. According to TVI Pacific, the revisions focus on the “Controls and Procedures” section to better align with venture issuer requirements under National Instrument 52-109.

Did TVI Pacific’s amended 2025 MD&A change its reported financial results for TVIPF shareholders?

The amended 2025 MD&A did not change TVI Pacific’s reported financial results. According to TVI Pacific, no adjustments were made to the audited consolidated financial statements, and there is no change to previously reported financial position, financial performance, or cash flows.

What specific disclosure did TVI Pacific revise in its 2025 MD&A refiling for TVIPF?

TVI Pacific revised the “Controls and Procedures” section of its 2025 MD&A. According to TVI Pacific, the amendment removed statements that could be interpreted as conclusions about the design or operating effectiveness of disclosure controls and internal control over financial reporting.

How does TVI Pacific’s venture issuer status affect its 2025 MD&A disclosure for TVIPF?

TVI Pacific adjusted its 2025 MD&A controls and procedures disclosure to match venture issuer requirements. According to TVI Pacific, the revisions ensure consistency with National Instrument 52-109, which governs certification of disclosure in issuers’ annual and interim filings in Canada.

Where can investors access TVI Pacific’s amended 2025 MD&A and certifications for TVIPF?

Investors can access TVI Pacific’s amended 2025 MD&A and related CEO and CFO certifications on SEDAR+. According to TVI Pacific, the documents are filed under the company’s profile and available through the website www.sedarplus.ca for public viewing.

What internal control statements were removed from TVI Pacific’s 2025 MD&A refiling for TVIPF?

TVI Pacific removed statements that might be interpreted as conclusions on the design or operating effectiveness of disclosure controls and internal control over financial reporting. According to TVI Pacific, this change is disclosure-focused and does not affect underlying operations or financial reporting results.