Mr. Dale Wallster reports

SOUTHERN EMPIRE ANNOUNCES ADOPTION OF SEMI-ANNUAL REPORTING

Southern Empire Resources Corp. is relying on the exemptions provided under Coordinated Blanket Order 51-933, Exemptions to Permit Semi-Annual Reporting for Certain Venture Issuers, and moves to semi-annual financial reporting (SAR).

The blanket order allows eligible venture issuers to voluntarily move from quarterly to semi-annual financial reporting. By adopting SAR, the company aims to reduce the administrative and financial burden associated with quarterly reporting.

Under the blanket order, the company will be exempt from filing interim financial reports and related management's discussion and analysis (MD&A) for its first and third quarters. As a result, the company will not file interim financial statements and related MD&A for the nine-month period ended Aug. 31, 2026, and the three-month period ending Dec. 31, 2026. The company will continue to file audited financial statements and MD&A (due within 120 days of Oct. 31) and six-month interim financial statements and MD&A (due within 60 days of April 30).

The company confirms that it meets the blanket order's eligibility criteria, which include being a venture issuer with annual revenues of less than $10-million, having a disclosure record of over 12 months and having filed all required periodic and timely continuous disclosure documents.

This news release is being filed pursuant to Coordinated Blanket Order 51-933, Exemptions to Permit Semi-Annual Reporting for Certain Venture Issuers.

About Southern Empire Resources Corp.

Southern Empire is focused on the acquisition, exploration and development of metals and minerals deposits in North America.

In northeastern Durango state, Mexico, Southern Empire has an option to acquire a 100-per-cent beneficial interest in the 1,750-hectare Pedro gold project. At Pedro, in the spring of 2022, Southern Empire drilled gold mineralization approximately 800 metres from 2014 drilling by a subsidiary of Newmont Mining Corp. Gold mineralization, associated with highly anomalous arsenic (orpiment and realgar common), antimony, mercury and thallium, has been identified hosted in permeable basal conglomerates deposited during Oligocene extensional deformation, the latter forming widespread Basin and Range physiography along the eastern part of Sierra Madre Occidental. Gold is present in 12 of the 17 drill holes drilled at Pedro to date. Please see Southern Empire's news release posted on SEDAR+ for further details.

In the Cargo Muchacho mountains of Imperial county, California, Southern Empire owns 100 per cent of the historical gold-producing Americal Girl mine property and holds options to acquire a 100-per-cent interest in the adjacent 2,160-hectare (5,338-acre) Oro Cruz property, located approximately 22.5 kilometres (14 miles) southeast of the operating Mesquite gold mine of Equinox Gold Corp.

At Oro Cruz, extensive historical drilling and large-scale open-pit and underground mining of the American Girl, Padre y Madre, Queen and Cross oxide gold deposits by the Americal Girl mining joint venture (AGMJV) occurred between 1987 and 1996. During that time, gold was recovered by either heap leaching of lower-grade, or milling of higher-grade, ores until AGMJV operations ceased in late 1996 because of declining gold prices, leaving the Oro Cruz property with many gold exploration targets in addition to a historical inferred resource estimate, reported in 2011 by Lincoln Mining Corp., totalling 341,800 ounces gold based on 4,386,000 tonnes averaging 2.2 grams per tonne (g/t) gold (Au) at a cut-off grade of 0.68 g/t Au (4,835,000 tonnes at 0.07 ounce of gold per ton).

We seek Safe Harbor.