TRUBAR Inc. — Audit Report / Information 2024

Jun 27, 2025

DAVIDSON & COMPANY LLP
Chartered Professional Accountants

June 27, 2025

Ontario Securities Commission
Alberta Securities Commission
British Columbia Securities Commission

Dear Sirs / Mesdames:

Re: TRUBAR Inc. (formerly Simply Better Brands Corp.)

We refer to the short form base shelf prospectus of TRUBAR Inc. (the "Company") dated June 27, 2025 relating to the sale and issue of Common Shares, Debt Securities, Warrants, Units and Subscription Receipts.

We consent to being named and to the use, through incorporation by reference in the above-mentioned short form base shelf prospectus, of our report dated April 22, 2025 to the shareholders of the Company on the following financial statements:

Consolidated statements of financial position as at December 31, 2024 and 2023;

Consolidated statements of loss and comprehensive loss, changes in equity (deficiency), and cash flows for the years ended December 31, 2024, and 2023 and notes to the consolidated financial statements, including material accounting policy information.

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

Yours very truly,

DAVIDSON & COMPANY LLP
Chartered Professional Accountants

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