Royal Gold Reports Record Third Quarter Revenue * Royalty Revenue of $6.0 Million DENVER, May 6 /PRNewswire-FirstCall/ -- ROYAL GOLD, INC. (Nasdaq: RGLD; TSX: RGL) today announced record revenues and cash flow for the third quarter (January 1 -- March 31) of fiscal year 2004. The Company's strong performance during the quarter largely reflects the benefits of higher gold prices on its GSR1 sliding-scale royalty at the Pipeline Mining Complex in Nevada. The Company reported net income of $2,950,814 or $0.14 per basic share, on royalty revenue of $6,020,841 for the three months ended March 31, 2004. Net income for the quarter compares to net income of $2,473,159, or $0.12 per basic share, on royalty revenue of $5,587,567 for third quarter of fiscal 2003. Included in the third quarter was a non-cash charge for a deferred tax expense of $938,646 or $0.05 per basic share. Net income for the nine-month period ended March 31, 2004 was $6,571,392 or $0.32 per basic share, on royalty revenue of $15,285,788. This compares to net income of $5,131,008, or $0.26 per share, on royalty revenue of $12,083,123 for the nine-month period ended March 31, 2003. Free cash flow for the third quarter was approximately $4.6 million, or 77% of revenues. For the nine-month period, free cash flow was approximately $11.1 million, or 72% of revenues. Free cash flow, a non-GAAP financial measure, is defined as operating income plus depreciation, depletion and amortization, and any impairment of mining assets (see Schedule A -- Reconciliation). At March 31, 2004, the Company had a working capital surplus of approximately $46.2 million. Current assets were $49,004,777 compared to current liabilities of $2,804,990 for a current ratio of 17 to 1. Commenting on third quarter results, Stanley Dempsey, Chairman and CEO, said, "We are extremely pleased with our strong revenues and cash flow. These results demonstrate the effectiveness of our royalty business model and the leverage it provides at higher gold prices. We have the financial strength to fuel growth and believe it is important to remain selective in our acquisitions in order to achieve transactions that are high-quality and that will contribute to our long-term success." ROYALTY PORTFOLIO REVIEW Pipeline Mining Complex, Lander County, Nevada The Company owns two sliding-scale gross smelter return royalties ("GSR1" and "GSR2"), a fixed gross royalty ("GSR3"), and a net value royalty ("NVR1") on the Pipeline Mining Complex. The GSR1 royalty covers the current mine footprint, and the GSR2 ("Super") royalty covers any reserves that are developed on the claim block lying outside the current mine footprint. The GSR2 royalty pays out at a rate that is 80% higher than that of GSR1, at all gold prices. The GSR3 royalty is a 0.71% fixed rate for the life of the mine. The 0.39% NVR1 royalty covers production from the GAS Claims, an area of interest of approximately 4,000 acres including the South Pipeline deposit and Crossroads area, but not including the Pipeline pit. The NVR1 is calculated by deducting processing-related costs, but is not burdened by mining costs. The Pipeline Mining Complex is owned by the Cortez Joint Venture ("Cortez"), a joint venture between Placer Cortez Inc. (60%), a subsidiary of Placer Dome Inc., and Kennecott Explorations (Australia) Ltd. (40%), a subsidiary of Rio Tinto. For the third quarter of fiscal 2004, the Pipeline Mining Complex produced 259,821 ounces of gold, providing $5,459,516 of royalty revenue to Royal Gold. This compares to 326,043 ounces of gold produced, providing $4,933,825 of royalty revenue to Royal Gold, for the same quarter in fiscal 2003. For the third quarter of fiscal 2004, the average gold price was $408 per ounce and Royal Gold's GSR1 royalty rate was 4.00%, compared to an average gold price of $352 per ounce and a GSR1 royalty rate of 3.40% for the same quarter of the previous year. Current production from the Pipeline Mining Complex is subject to GSR1, GSR3, and NVR1. Estimates received from the mine operator indicate that production from the Pipeline Mining Complex is expected to be about 892,000 ounces of gold for calendar year 2004. Leeville Project, Eureka County, Nevada Royal Gold owns a 1.8% net smelter return royalty ("NSR") covering a portion of the Leeville project ("Leeville"). Leeville is an underground mine, currently under development by Newmont Mining Corporation. Newmont has announced its intention to initiate production at Leeville in the fourth quarter of 2005. Current production on the Leeville royalty land is derived from underground operations on a portion of the Carlin East deposit. During the third quarter, the Carlin East deposit produced 25,785 ounces of gold attributable to Royal Gold's royalty interest, providing $188,119 in royalty revenue. This compares to production of 28,882 ounces of gold, providing $183,520 in royalty revenue, in the same quarter of the previous year. Estimates received from the mine operator indicate that production from the Carlin East deposit is expected to be about 116,000 ounces of gold for calendar year 2004. SJ Claims (Betze-Post Mine), Eureka County, Nevada Royal Gold owns a 0.9% NSR royalty covering a portion of the open pit at the Betze-Post mine, known as the SJ Claims. The Betze-Post mine, a part of the larger Goldstrike operation, is operated by Barrick Gold Corporation ("Barrick"). During the third quarter, the SJ Claims produced 79,505 ounces of gold attributable to Royal Gold's royalty interest, providing $292,357 in royalty revenue. This compares to production of 89,528 ounces of gold, providing $284,361 in royalty revenue, in the same quarter of the previous year. Estimates received from the mine operator indicate that production from the SJ Claims is expected to be about 515,000 ounces of gold for calendar year 2004. Bald Mountain, White Pine County, Nevada Royal Gold owns a 1.75% to 3.50% NRS sliding-scale royalty that burdens a portion of the Bald Mountain Mine, operated by Placer Dome U.S. Inc. The 1.75% NSR royalty rate does not increase until the gold price exceeds $500 per ounce. During the third quarter, the Bald Mountain mine produced 5,430 ounces of gold attributable to Royal Gold's royalty interest, providing $39,296 of royalty revenue. This compares to production of 24,289 ounces of gold, providing $149,252 of royalty revenue for the same quarter of the previous year. Estimates received from the mine operator indicate that production from Bald Mountain is expected to be about 55,000 ounces of gold for calendar year 2004. Martha Mine, Santa Cruz Province, Argentina The Company owns a 2% NSR on the Martha silver mine operated by Coeur d'Alene Mines Corporation. The Company received $41,553 in royalty revenue during the quarter. This compares to $33,000 in royalty revenues for the same quarter of the previous year. Estimates received from the mine operator indicate that production from the Martha mine is expected to total about 1.3 million ounces of silver for calendar year 2004. Corporate Profile Royal Gold is a dividend paying, precious metals royalty company engaging in the acquisition and management of precious metals royalty interests. Royal Gold is publicly traded on the Nasdaq Market System, under the symbol "RGLD" and on the Toronto Stock Exchange, under the symbol "RGL." The Company's web page is located at http://www.royalgold.com/. NOTE: Management's conference call reviewing its third quarter results for fiscal 2004 will be held today, May 6, 2004, at noon Eastern (10:00 a.m. Mountain; 9:00 a.m. Pacific) time and is available by calling 800-603-2779 or 706-634-7230. The call will be simultaneously carried on the Company's web site at http://www.royalgold.com/ under the "Presentations" section. A replay of the conference call will be available on the web site approximately two hours after the call ends. Audio replays will be available about two hours after the call and until May 14, 2004, by dialing 800-642-1687 or 706-645-9291, access number 7141299. Cautionary "Safe Harbor" Statement Under the Private Securities Litigation Reform Act of 1995: With the exception of historical matters, the matters discussed in this press release are forward-looking statements that involve risks and uncertainties that could cause actual results to differ materially from projections or estimates contained herein. Such forward-looking statements include statements regarding estimated production levels for calendar year 2004 at each of our producing royalty properties and estimated commencement of production at the Leeville mine. All of this forward-looking information was provided to us by the operators of the mines. Other forward looking statements include the prospects for future acquisitions of royalty properties. Factors that could cause actual results to differ materially from projections include, among others, precious metals prices, decisions and activities of the operators of our royalty properties, unanticipated permitting or other delays in connection with commencement of production on the Leeville mine, unanticipated grade, geological, metallurgical, processing or other problems the operators of the mining properties may encounter, economic and market conditions, and our future financial needs or opportunities, as well as other factors described elsewhere in this press release and in our Annual Report on Form 10-K, and other filings with the Securities and Exchange Commission. Most of these factors are beyond the Company's ability to predict or control. The Company disclaims any obligation to update any forward-looking statement made here. Readers are cautioned not to put undue reliance on forward-looking statements. Consolidated Balance Sheets (Unaudited) ASSETS March 31, June 30, 2004 2003 Current assets Cash and equivalents $41,667,029 $ 33,485,543 Royalty receivables 5,120,922 3,125,437 Current deferred tax asset 1,726,122 -- Prepaid expenses and other 490,704 190,568 Total current assets 49,004,777 36,801,548 Royalty interests in mineral properties, net 41,156,015 43,559,743 Available for sale securities 742,672 457,584 Deferred tax asset 356,211 5,454,500 Other assets 161,533 85,297 Total assets $91,421,208 $86,358,672 Consolidated Balance Sheets Continued (Unaudited) LIABILITIES AND STOCKHOLDERS' EQUITY March 31, June 30, 2004 2003 Current liabilities Accounts payable $1,611,272 $1,126,591 Dividend payable 779,377 1,032,735 Accrued compensation 100,000 200,000 Other 314,341 146,655 Total current liabilities 2,804,990 2,505,981 Deferred tax liability 7,583,317 8,746,702 Other liabilities 93,689 113,489 Commitments and contingencies Stockholders' equity Common stock, $.01 par value, authorized 40,000,000 shares; and issued 21,012,583 and 20,883,914 shares, respectively 210,125 208,838 Additional paid-in capital 101,348,938 100,612,048 Accumulated other comprehensive income 260,860 64,963 Accumulated deficit (19,783,839) (24,796,477) 82,036,084 76,089,372 Less treasury stock, at cost (229,224 shares) (1,096,872) (1,096,872) Total stockholders' equity 80,939,212 74,992,500 Total liabilities and stockholders' equity $91,421,208 $86,358,672 Consolidated Statements of Operations and Comprehensive Income (Unaudited) For The Three Months Ended March 31, March 31, 2004 2003 Royalty revenues $6,020,841 $5,587,567 Costs and expenses Costs of operations 418,900 481,983 General and administrative 834,031 476,404 Exploration and business development 150,705 326,373 Depreciation and depletion 762,288 776,036 Total costs and expenses 2,165,924 2,060,796 Operating income 3,854,917 3,526,771 Interest and other income 142,018 98,750 Interest and other expense (5,512) (28,601) Income before income taxes 3,991,423 3,596,920 Current tax expense (101,963) (71,939) Deferred tax expense (938,646) (1,051,822) Net income $2,950,814 $2,473,159 Adjustments to comprehensive income Unrealized change in market value of available for sale securities 91,282 (117,307) Comprehensive income $3,042,096 $2,355,852 Basic earnings per share $0.14 $0.12 Basic weighted average shares outstanding 20,783,359 20,537,681 Diluted earnings per share $0.14 $0.12 Diluted weighted average shares outstanding 21,125,284 21,091,023 Consolidated Statements of Operations and Comprehensive Income (Unaudited) For The Nine Months Ended March 31, March 31, 2004 2003 Royalty revenues $15,285,788 $12,083,123 Costs and expenses Costs of operations 1,093,357 1,064,096 General and administrative 2,198,726 1,470,231 Exploration and business development 931,653 570,140 Depreciation and depletion 2,463,219 1,924,983 Total costs and expenses 6,686,955 5,029,450 Operating income 8,598,833 7,053,673 Interest and other income 331,702 290,426 Interest and other expense (63,791) (98,418) Income before income taxes 8,866,744 7,245,681 Current tax expense (192,053) (144,914) Deferred tax expense (2,103,299) (1,969,759) Net income $6,571,392 $5,131,008 Adjustments to comprehensive income Unrealized change in market value of available for sale securities 195,897 (140,127) Comprehensive income $6,767,289 $4,990,881 Basic earnings per share $0.32 $0.26 Basic weighted average shares outstanding 20,752,872 19,532,262 Diluted earnings per share $0.31 $0.26 Diluted weighted average shares outstanding 21,118,405 20,048,206 Consolidated Statements of Cash Flows (Unaudited) For The Nine Months Ended March 31, March 31, 2004 2003 Cash flows from operating activities Net income $6,571,392 $5,131,008 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and depletion 2,463,219 1,924,983 Deferred tax expense 2,103,299 1,969,759 Realized gain on sale of available for sale securities (22,778) -- Put option mark to market -- 208,791 Other 5,642 6,356 (Increase) decrease in: Royalty receivables (1,995,485) (1,748,897) Prepaid expenses and other assets (299,730) 7,643 Increase (decrease) in: Accounts payable and accrued liabilities 504,720 611,525 Other liabilities (19,800) (5,879) Total adjustments 2,739,087 2,974,281 Net cash provided by operating activities $9,310,479 $8,105,289 Consolidated Statements of Cash Flows Continued (Unaudited) For The Nine Months Ended March 31, March 31, 2004 2003 Cash flows from investing activities Proceeds from sale of available for sale securities $38,642 $-- Acquisition, net of cash acquired of $853,480 -- (1,597,159) Capital expenditures for property and equipment (93,700) (7,004) Net cash used in investing activities (55,058) (1,604,163) Cash flows from financing activities: Dividends (1,812,112) (2,377,714) Payments of notes payable -- (647,649) Proceeds from issuance of common stock 738,177 14,524,776 Net cash provided by (used in) financing activities (1,073,935) 11,499,413 Net increase in cash and equivalents 8,181,486 18,000,539 Cash and equivalents at beginning of period 33,485,543 11,104,140 Cash and equivalents at end of period $41,667,029 $29,104,679 SCHEDULE A - RECONCILIATION Non-GAAP Financial Measures The Company computes and discloses free cash flow and free cash flow as a percentage of revenues. Free cash flow is a non-GAAP financial measure. Free cash flow is defined by the Company as operating income plus depreciation, depletion and amortization, non-cash charges, and adding back any impairment of mining assets. Management believes that free cash flow and free cash flow as a percentage of revenues are useful measures of performance of our royalty portfolio. Free cash flow identifies the cash generated in a given period that will be available to fund the Company's future operations, growth opportunities, and shareholder dividends. Free cash flow, as defined, is most directly comparable to operating income in the Statements of Operations. Below is reconciliation to operating income: For The Three Months Ended For The Nine Months Ended March 31, March 31, March 31, March 31, 2003 2002 2003 2002 Operating income $3,854,917 $3,526,771 $8,598,833 $7,053,673 Depreciation and depletion 762,288 776,036 2,463,219 1,924,983 Free cash flow $4,617,205 $4,302,807 $11,062,052 $8,978,656 DATASOURCE: Royal Gold, Inc. CONTACT: Stanley Dempsey, Chairman & Chief Executive Officer, or Karen Gross, Vice President & Corporate Secretary, both of Royal Gold, Inc., +1-303-573-1660 Web site: http://www.royalgold.com/

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