Clara Technologies Corp. — Audit Report / Information 2024

Jul 8, 2025

SHIM

SHIM & Associates LLP
Chartered Professional Accountants
Suite 970 – 777 Hornby Street
Vancouver, B.C. V6Z 1S4
T: 604 559 3511 | F: 604 559 3501

7 July 2025

To: Canadian Securities Exchange

RE: Atco Mining Inc. (to be renamed “SuperQ Quantum Computing Inc.”) (the “Company”)

We refer to the Listing Statement of the Company dated 7 July 2025 (the “Listing Statement”) relating to the Asset Purchase Agreement dated 20 March 2025.

We consent to being named and to the use in the Listing Statement of our report dated 14 May 2025 to the Board of Directors of Staque Computing FZ-LLC on the following carve-out financial statements:

• Carve-out statement of financial position as at 31 December 2024;
• Carve-out statements of loss and comprehensive loss, cash flows and changes in equity for the year ended 31 December 2024, and notes to the carve-out financial statements, including material accounting policy information.

We report that we have read the Listing Statement and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from these financial statements upon which we have reported or that are within our knowledge as a result of our audit of these financial statements. We have complied with the Canadian generally accepted standards for an auditor’s consent to the use of a report of the auditor included in the listing statement, which does not constitute an audit or review of the Listing Statement as these terms are described in the CPA Canada Handbook – Assurance.

This letter is provided solely for the purpose of assisting the stock exchange to which it is addressed in discharging its responsibilities and should not be used for any other purpose.

Yours truly,

“SHIM & Associates LLP”

Chartered Professional Accountants
Vancouver, British Columbia