Tiny Ltd. — Audit Report / Information 2024

Feb 5, 2026

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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 Manitoba Securities Commission

To whom it may concern:

Re: Tiny Ltd. (the "Entity")

We refer to the issuer bid circular dated February 5, 2026 relating to the offer by the Entity to purchase all of the issued and outstanding 11.00% secured convertible debentures due May 12, 2030 of the Entity, payable in warrants and cash (the "Circular").

We, KPMG LLP, consent to being named and to the use, through incorporation by reference in the abovementioned Circular of our report dated April 29, 2025 to the board of directors of the Entity on the following consolidated financial statements:

• Consolidated statements of financial position as at December 31, 2024 and December 31, 2023,
• Consolidated statements of net (loss)/income and comprehensive (loss)/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 policies.

Yours very truly,

Chartered Professional Accountants

February 5, 2026 Vancouver, Canada