Credissential Inc. — Audit Report / Information 2024

Feb 19, 2026

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April 14, 2025

TSX Venture Exchange

Dear Sirs/Mesdames:

Re: A.C.L Construction Ltd. (the "Company")

We refer to the filing statement of Samurai Capital Corp. dated April 14, 2025 (the "Filing Statement") in respect of the qualifying transaction involving the acquisition by Samurai Capital Corp. of all of the issued and outstanding common shares of A.C.L. Construction Ltd. (the "Company").

We consent to being named and to the use, in the above-mentioned Filing Statement, of our report dated April 14, 2025, to the directors of Aggressive Contracting Ltd. ("Aggressive") on the following combined financial statements of Aggressive:

• a. Combined statements of financial position as at May 31, 2024 and 2023; and
• b. Combined statements of (loss) income and comprehensive (loss) income, changes in shareholders' (deficit) equity and cash flows, for the years then ended, and notes to the combined financial statements, including material accounting policy information.

We report that we have read the Filing Statement and all information therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from the financial statements upon which we have reported or that are within our knowledge as a result of our audit of such financial statements. We have complied with Canadian generally accepted 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 Filing Statement as these terms are described in the CPA Canada Handbook – Assurance.

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

Sincerely,

Chartered Professional Accountants