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BASIS OF PRESENTATION (Tables) | 9 Months Ended
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Sep. 30, 2023
Schedule of audited consolidated financial statements |
Subsidiary |  | Ownership Interest |  |  | Jurisdiction |  | Nature of Operations |
Oniva Silver and Gold Mines S.A. de C.V. |  |  | 100% |  |  | Mexico |  | Mexican operations and administration |
Nueva Vizcaya Mining, S.A. de C.V. |  |  | 100% |  |  | Mexico |  | Mexican administration |
Promotora Avino, S.A. de C.V. (“Promotora”) |  |  | 79.09% |  |  | Mexico |  | Holding company |
Compañía Minera Mexicana de Avino, S.A. de C.V. (“Avino Mexico”) |  |  | 98.45% direct 1.22% indirect (Promotora) 99.67% effective |  |  | Mexico |  | Mining and exploration |
La Luna Silver & Gold Mines Ltd. |  |  | 100% |  |  | Canada |  | Holding company |
La Preciosa Silver & Gold Mines Ltd. |  |  | 100% |  |  | Canada |  | Holding company |
Proyectos Mineros La Preciosa S.A. de C.V. |  |  | 100% |  |  | Mexico |  | Mining and exploration |
Cervantes LLP |  |  | 100% |  |  | U.S. |  | Holding company |

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