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BASIS OF PRESENTATION (Tables)

12 Months Ended

Dec. 31, 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 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