KORE Mining Ltd. — Audit Report / Information 2026

Jan 13, 2026

KORE MINING LTD.
25th Floor, 700 W Georgia St.,
Vancouver, British Columbia, V7Y 1B3, Canada
T: 604 243 7990
Email: info@koremining.com

January 12, 2026

VIA SEDAR+

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

Attention: Filings

Dear Sir or Madam:

Re: Kore Mining Ltd. (the “Company”)
Change of Auditor

In accordance with National Instrument 51-102, attached please find a copy of the reporting package (the “Reporting Package”) which consists of:

(a) Change of Auditor Notice;
(b) Letter from Former Auditor; and
(c) Letter from Successor Auditor.

The Audit Committee and the Board of Directors have reviewed and approved the Reporting Package.

The Reporting Package will be mailed out along with the Company’s next annual general meeting materials.

Should you require further information, please do not hesitate to contact the undersigned.

Yours sincerely,

KORE MINING LTD.

/s/ “James Hynes”
Per: James Hynes, Director & CEO

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KORE MINING LTD.
NOTICE OF CHANGE OF AUDITOR

TO: Davidson & Company LLP

AND TO: WDM Chartered Professional Accountants

TAKE NOTICE THAT:

(a) Davidson & Company LLP, the former auditors (the “Former Auditors”) of Kore Mining Ltd. (the "Corporation") tendered their resignation as the auditors of the Corporation, effective January 12, 2026 and the directors of the Corporation on January 12, 2026 appointed WDM Chartered Professional Accountants (the “Successor”), as the Corporation’s successor auditors;

(b) the resignation of the Former Auditors and the appointment of the Successor have been approved by the audit committee and confirmed by the board of directors of the Corporation;

(c) there have been no reservations contained in the Former Auditor's reports on any of the previous financial statements of the Corporation; and

(e) there are no “reportable events” (as defined in National Instrument 51-102).

DATED at Vancouver, British Columbia, Canada this 12th day of January, 2026.

BY ORDER OF THE BOARD

/s/ “James Hynes”
James Hynes, CEO and Director

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DAVIDSON & COMPANY LLP
Chartered Professional Accountants

January 12, 2026

Alberta Securities Commission
British Columbia Securities Commission
Manitoba Securities Commission
New Brunswick Securities Commission
Securities NL
Nova Scotia Securities Commission
Ontario Securities Commission
Office of the Attorney General (Prince Edward Island)
Financial and Consumer Affairs Authority of Saskatchewan

Dear Sirs / Mesdames

Re: KORE Mining Ltd. (the "Company")
Notice Pursuant to NI 51 – 102 of Change of Auditor

In accordance with National Instrument 51-102, we have read the Company’s Change of Auditor Notice dated January 12, 2026, and agree with the information contained therein, based upon our knowledge of the information at this date.

Should you require clarification or further information, please do not hesitate to contact the writer.

Yours very truly,

Davidson & Company LLP

DAVIDSON & COMPANY LLP
Chartered Professional Accountants

cc: TSX Venture Exchange

A member of Nexia International
1200 - 609 Granville Street, P.O. Box 10372, Pacific Centre, Vancouver, B.C., Canada V7Y 1G6
Telephone (604) 687-0947 Davidson-co.com

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WDM CHARTERED PROFESSIONAL ACCOUNTANTS

January 12, 2026

ALberta Securities Commission
British Columbia Securities Commission
Financial and Consumer Affairs Authority of Saskatchewan
The Manitoba Securities Commission
Ontario Securities Commission
Financial and Consumer Services Commission (New Brunswick)
Government of Newfoundland and Labrador
Financial Services Regulation Division
Nova Scotia Securities Commission
Prince Edward Island Securities Office

Re: Kore Mining Ltd. ("the Company")
Notice Pursuant to NI 51-102 - Change of Auditor

As required by the National Instrument 51-102 and in connection with our proposed engagement as auditor of the Company, we have reviewed the information contained in the Company's Notice of Change of Auditor dated January 12, 2026, and agree with the information contained therein, based upon our knowledge of the information relating to the said notice and of the Company at this time.

Yours truly,

WDM
Chartered Professional Accountants

WDM CHARTERED PROFESSIONAL ACCOUNTANTS

cc. Kore Mining Ltd.

Q:\WINWORD\MIKI\KAO\MKI\ETR5\Kore Mining\Change of Auditor\Kore Mining Ltd. - Lit to Regulator or appointment as auditors (Jan 2026).docx

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