Boyd Group Services Inc. — Audit Report / Information 2025

Apr 9, 2026

Forvis Mazars, LLP
1222 Demonbreun Street, Suite 950
Nashville, TN 37203
P 615.454.9800 | F 615.454.9801
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mazars

April 9, 2026

The Manitoba Securities Commission
British Columbia Securities Commission
Alberta Securities Commission
Financial and Consumer Affairs Authority of Saskatchewan
Ontario Securities Commission
Autorité des marchés financiers
Financial and Consumer Services Commission, New Brunswick
Nova Scotia Securities Commission
Financial and Consumer Services Division, Prince Edward Island
Office of the Superintendent of Securities, Service, Newfoundland and Labrador

Re: JHCC Holdings Parent, LLC and Subsidiaries

Ladies and Gentlemen:

We refer to the short form base shelf prospectus dated October 14, 2025 of Boyd Group Services Inc. (the "Company") relating to the offering of common shares, preferred shares, debt securities, subscription receipts, warrants and units or any combination thereof (the "Prospectus") as well as the business acquisition report ("BAR") of the Company. The Prospectus and BAR include the consolidated financial statements of JHCC Holdings Parent, LLC and Subsidiaries ("JHCC").

We consent to being named in and to the use, through incorporation by reference in the Prospectus, of our report dated March 25, 2026 to the Board of Managers and Members of JHCC on the following financial statements of JHCC:

• Consolidated balance sheets as of December 31, 2025 and 2024;
• Consolidated statements of operations, members' equity and cash flows for the years ended December 31, 2025 and 2024; and
• The notes to the consolidated financial statements.

We report that we have read the Prospectus, BAR, and all information specifically incorporated by reference therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from the consolidated financial statements upon which we have reported or that are within our knowledge as a result of our audit of such consolidated financial statements. We performed our keeping current procedures as required by generally accepted auditing standards in the United States which are substantially consistent with Canadian generally accepted auditing standards for an auditor's consent to the use of a report of the auditor included in an offering document, which does not constitute an audit or review of the Prospectus as these terms are described in the CPA Canada Handbook – Assurance.

Forvis Mazars, LLP

Nashville, Tennessee

Forvis Mazars, LLP is an independent member of Forvis Mazars Global Limited