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FRONTIER LITHIUM INC. Audit Report / Information 2025

Apr 23, 2026

44269_rns_2026-04-23_a043444f-e52f-406d-9a1f-c92ffae1a89b.pdf

Audit Report / Information

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Doane Grant Thornton LLP

April 23, 2026

British Columbia Securities Commission
Alberta Securities Commission
Financial and Consumer Affairs Authority of Saskatchewan
The Manitoba Securities Commission
Ontario Securities Commission
Financial and Consumer Services Commission (New Brunswick)
Nova Scotia Securities Commission
Office of the Superintendent of Securities (Prince Edward Island)
Office of the Superintendent of Securities (Newfoundland & Labrador)

Doane Grant Thornton LLP
11th Floor
200 King Street West, Box 11
Toronto, ON
M5H 3T4
T +1 416 366 0100
F +1 416 360 4949
www.DoaneGrantThornton.ca

Dear Sirs:

Re: Frontier Lithium Inc.

We refer to the short form prospectus of Frontier Lithium Inc. (the "Company") dated April 23, 2026 relating to the offering of Units (consisting of one common share and one-half common share purchase warrant) of the Company.

We consent to being named and to the use, through incorporation by reference, in the above-mentioned short form prospectus, of our report dated July 28, 2025 to the shareholders of the Company on the following consolidated financial statements:

  • Consolidated statements of financial position as at March 31, 2025 and 2024,
  • Consolidated statements of loss and comprehensive loss, changes in equity and cash flows for the years ended March 31, 2025 and 2024; and
  • Summary of material accounting policy information.

We report that we have read the short form prospectus and all information 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 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 prospectus as these terms are described in the CPA Canada Handbook – Assurance.

Yours sincerely,

Doane Grant Thornton LLP

Doane Grant Thornton LLP

Chartered Professional Accountants, Licensed Public Accountants

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