Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity Name Endeavour Silver Corp  
Reporting Year From  1/1/2025 To:  12/31/2025 Date submitted 5/27/2026  
Reporting Entity ESTMA Identification Number E850912 Original Submission
Amended Report		    
Other Subsidiaries Included
(optional field)		    
   
Not Consolidated    
   
Not Substituted    
   
Attestation by Reporting Entity    
In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.  
   
   
Full Name of Director or Officer of Reporting Entity Elizabeth Senez Date 5/27/2026  
Position Title CFO  


Extractive Sector Transparency Measures Act - Annual Report
Reporting Year From:  1/1/2025 To:  12/31/2025    
Reporting Entity Name Endeavour Silver Corp Currency of the Report USD
Reporting Entity ESTMA Identification Number E850912    
Subsidiary Reporting Entities (if necessary)      
Payments by Payee
Country  Payee Name1 Departments, Agency,
etc... within Payee that
Received Payments2		  Taxes Royalties  Fees Production Entitlements Bonuses  Dividends Infrastructure
Improvement
Payments		 Total Amount paid to
Payee		 Notes34
Mexico Federal Government of Mexico Secretariat of the Economy     823,000         823,000 Concession Fees
Mexico Federal Government of Mexico Treasury Federation 12,794,000 1,051,000           13,845,000 Income Taxes, Custom Fees and Taxes; Extraordinary Mining Duties and Special Mining Duties
Mexico  Federal Government of Mexico  National Water Commission      110,000         110,000  
Peru  National Government of Peru National Superintendence of Customs and Tax Administration  4,597,000 1,131,000           5,728,000 Income Taxes, Mining Royalty and Special Mining tax
Peru National Government of Peru Supervisory Body for Investment in Energy and Mining (OSINERGMIN)      76,000         76,000  
                       
                       
                       
                       
                       
                       
                       
                       
Additional Notes: 1) All amounts have been reported in United States dollars (""USD""). Amounts paid in currencies other than USD have been translated at the weighted average of the exchange rates during the reporting period (MXN/USD exchange rate 0.05217 and PEN/USD exchange rate 0.2837)
2) All amounts have been rounded to the nearest US$1,000
3) Payments in Peru relate to the period from May 1 to December 31, 2025, corresponding to the period during which the Company owned and consolidated Kolpa Mine.

1 Enter the proper name of the Payee receiving the money (i.e. the municipality of x, the province of y, national government of z). 

2 Optional field.

3 When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment.

4 Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the Additional notes row or the Notes column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions.

Extractive Sector Transparency Measures Act - Annual Report
Reporting Year From:  1/1/2025 To:  12/31/2025    
Reporting Entity Name Endeavour Silver Corp Currency of the Report USD
Reporting Entity ESTMA Identification Number E850912    
Subsidiary Reporting Entities (if necessary)      
Payments by Project
Country Project Name1  Taxes Royalties  Fees  Production Entitlements  Bonuses  Dividends Infrastructure
Improvement
Payments		 Total Amount paid by
Project 		Notes23
Mexico Bolanitos Mine  2,479,000 361,000 78,000         2,918,000   
Mexico Guanacevi Mine 10,192,000 690,000 84,000         10,966,000   
Mexico Terronera Project 33,000   371,000         404,000  
Mexico Pitarrilla Project 6,000   118,000         124,000   
Mexico Guadalupe Project 7,000   64,000         71,000   
Mexico Exploration Projects 77,000   218,000         295,000  
Peru Kolpa Mine 4,597,000 1,131,000 76,000         5,804,000  
                     
Additional Notes3: 1)  All amounts have been reported in United States dollars (""USD""). Amounts paid in currencies other than USD have been translated at the weighted average of the exchange rates during the reporting period (MXN/USD exchange rate 0.05217 and PEN/USD exchange rate 0.2837)
2) All amounts have been rounded to the nearest US$1,000
3) Payments in Peru relate to the period from May 1 to December 31, 2025, corresponding to the period during which the Company owned and consolidated Kolpa Mine.

1 Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table.

3 Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions.