Tiny Ltd. — Audit Report / Information 2023

Apr 3, 2025

KPMG

KPMG LLP
PO Box 10426 777 Dunsmuir Street
Vancouver BC V7Y 1K3
Canada
Telephone (604) 691-3000
Fax (604) 691-3031

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

To whom it may concern:

Re: Tiny Ltd. (the "Entity")

We refer to the prospectus supplement dated April 2, 2025 to the short form base shelf prospectus of the above Entity dated September 29, 2023 relating to the sale and issue of common shares, debt securities, warrants, units and subscription receipts of the Entity (collectively, the "Prospectus").

We, KPMG LLP, consent to being named and to the use, through incorporation by reference in the above-mentioned Prospectus, of our report dated April 11, 2024 to the board of directors of the Entity on the following consolidated financial statements:

• Consolidated statements of financial position as at December 31, 2023 and December 31, 2022,
• Consolidated statements of net income and comprehensive income, changes in equity and cash flows for the years then ended, and
• Notes to the consolidated financial statements, including a summary of 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.

KPMG LLP, an Ontario limited liability partnership and member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG Canada provides services to KPMG LLP. Document classification: Confidential.

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KPMG

Page 2

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.

KPMG LLP

Chartered Professional Accountants

April 2, 2025

Vancouver, Canada