Li-FT Power Ltd. — Audit Report / Information 2024

Nov 17, 2025

BDO

Tel: (604) 688-5421
Fax: (604) 688-5132
www.bdo.ca

BDO Canada LLP
Royal Centre, 1055 West Georgia Street
Unit 1100, P.O. Box 11101
Vancouver, British Columbia
V6E 3P3

November 14, 2025

British Columbia Securities Commission
Alberta Securities Commission
Financial and Consumer Affairs Authority of Saskatchewan
Manitoba Securities Commission
Ontario Securities Commission
Autorité des marchés financiers (Québec)
Financial and Consumer Services Commission (New Brunswick)
Nova Scotia Securities Commission
Office of the Superintendent of Securities, Service Newfoundland & Labrador
Financial and Consumer Services Division, Prince Edward Island
Office of the Superintendent of Securities, Northwest Territories
Office of the Yukon Superintendent of Securities
Office of the Superintendent of Securities, Nunavut

Dear Sirs / Mesdames:

Re: LI-FT Power Ltd. (the "Company")

We refer to the short form base shelf prospectus of LI-FT Power Ltd. dated November 14, 2025 relating to the sale and issue of up to $200,000,000 in the aggregate of common shares, warrants, subscription receipts, debt securities and/or units of the Company (the "Prospectus").

We consent to being named and to the use, through incorporation by reference in the above-mentioned Prospectus, of our report dated March 20, 2025 to the shareholders of the Company on the following consolidated financial statements:

• consolidated statements of financial position as at November 30, 2024 and 2023;
• consolidated statements of net income (loss) and comprehensive income (loss), changes in shareholders' equity and cash flows for the years ended November 30, 2024 and 2023, and notes to the consolidated financial statements, including material accounting policy information.

We report that we have read the Prospectus 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 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 truly,

BDO Canada LLP
Chartered Professional Accountants

BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.