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BASIS OF PRESENTATION (Tables)

3 Months Ended

Mar. 31, 2024

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 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