XR Immersive Tech Inc. — Proxy Solicitation & Information Statement 2026

Jan 20, 2026

IMMERSIVE TECH

NOTICE AND ACCESS NOTIFICATION TO SHAREHOLDERS

Dear Shareholder:

You are receiving this notification because XR Immersive Tech Inc. ("Immersive" or the "Company") has opted to use the Notice and Access process for the delivery of the meeting materials to its registered and non-registered (or beneficial) shareholders for its annual general meeting of shareholders (the "Meeting"). Under Notice and Access, instead of receiving paper copies of the Company's Notice of Annual General Meeting, form of Proxy and Information Circular (the "Circular") (collectively, the "Proxy Materials"), you, as a shareholder of the Company, are receiving this Notice and Access Notification (the "Notification") with information on how you may access such Proxy Materials, including the Circular, electronically. With this Notification, you will also receive a proxy or voting instruction form, as applicable, allowing you to vote by proxy, so your votes will be counted in the resolution votes at the Meeting. This alternative means of delivery is an environmentally responsible and cost-effective way to deliver Proxy Materials to the Company's shareholders. You will also receive a Financial Statements Request Form which, when completed and returned to the Company, allows you to inform the Company of your choice to receive electronic or paper copies of the Company's annual and/or interim financial statements for the following year.

The Meeting will be conducted virtually via Zoom on Thursday, February 19, 2026 at 10:00 a.m. (Pacific Time).

Register in advance for this meeting:

https://us06web.zoom.us/meeting/register/r_m9oQgfTUGUD2uj7Qzrsw

After registering, you will receive a confirmation email containing information about joining the meeting.

In order to assist with the attendance, Shareholders are asked to log into the Meeting with their First and Last Names.

Shareholders will be asked to consider and vote on the following matters:

1. to receive the audited consolidated financial statements of the Company for the financial years ended December 31, 2024 and December 31, 2023, together with the reports of the auditor thereon;
2. to fix the number of directors of the Company to be elected at three (3);
3. to elect directors of the Company for the ensuing year;
4. to appoint SRCO Professional Corporation, Chartered Professional Accountants, as auditor of the Company for the ensuing year and to authorize the directors to fix the auditor's remuneration;
5. to consider, and if deemed appropriate, to pass, with or without variation, an ordinary resolution approving the equity incentive plan as more fully described in the Circular (the "Equity Incentive Plan"); and
6. to transact such further or other business as may properly come before the Meeting or any adjournment or adjournments thereof.

The record date for the Meeting is December 23, 2025. For detailed information regarding each of the above matters, please refer to the section 3 of the Circular titled "Particulars of Matters to be Acted Upon". Immersive urges shareholders to review the management proxy materials, in particular, the Circular, prior to voting.

Immersive is encouraging its shareholders to vote their shares by submitting their proxy (or voting instruction form) in advance. Shareholders will not be able to attend the Meeting in person.

ACCESSING MEETING MATERIALS ONLINE

You may view the Circular, as well as Immersive's audited consolidated financial statements for the years ended December 31, 2024 and December 31, 2023 and management's discussion and analysis, online on Immersive's website at https://www.immersivetech.co and under the Company's profile on SEDAR+ at www.sedarplus.ca.

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REQUESTING A PRINTED COPY OF THE PROXY MATERIALS

You may request to receive paper copies of the proxy materials related to the above referenced meeting by mail at no cost. Requests for paper copies must be received at least 10 business days prior to Tuesday, February 17, 2026, through Immersive’s website https://www.immersivetech.co, or by calling our transfer agent Odyssey Trust Company at the number listed below in order to receive the paper copy in advance of the meeting. Shareholders may request to receive a paper copy of the Proxy Materials for up to one year from the date the Proxy Materials were filed on www.sedarplus.ca.

For more information regarding notice-and-access or to obtain a paper copy of the Proxy Materials you may contact our transfer agent, Odyssey Trust Company, via www.odysseycontact.com or by phone at 1-888-290-1175 (toll-free within North America) or 1-587-885-0960 (direct from outside North America).

VOTING PROCESS

Please note that you cannot vote by returning this notice-and-access notification.

Registered Shareholders:

Registered shareholders may vote at the Meeting; however, the Company encourages registered shareholders to vote their shares in advance using one of the methods described below.

• Mail Shareholders may vote by mail by signing, dating and returning their proxy to our transfer agent, Odyssey Trust Company, at the following address: 1100 – 67 Yonge Street, Toronto, ON, M5E 1J8
• Fax Please scan and fax both pages of your completed, signed form of proxy to 1-800-517-4553
• Email Please scan and email both pages of your completed, signed form of proxy to proxy@odysseytrust.com
• Internet Shareholders may vote over the Internet by following the instructions on the Proxy
• Questions? Contact Odyssey Trust Company https://odysseytrust.com/TransferAgent/Contact or toll-free 1-888-290-1175

To be valid, proxies must be received by our transfer agent, Odyssey Trust Company, no later than 10:00 a.m. (Pacific Time) on Tuesday, February 17, 2026, or at least 48 hours (excluding Saturdays, Sundays and holidays recognized in the Province of British Columbia) before the time and date of any adjournment or postponement of the Meeting.

Non-registered shareholders:

You should carefully follow the instructions of your intermediary, including those regarding when and where the completed proxy or voting instruction form is to be delivered or otherwise submitted. You may also refer to the section 1 of the Circular titled “General Proxy and Voting Information” for further information. There may be deadlines for non-registered shareholders that are earlier than the deadline for proxies from registered shareholders set out above. Shareholders are reminded to review the Circular prior to voting as it contains important information about the matters to be voted upon.

We value your opinion and participation in the Meeting as a Shareholder of XR Immersive Tech Inc.

DATED at Vancouver, British Columbia, this 23rd day of December, 2025.

By Order of the Board of Directors

“Sheri Rempel”

Sheri Rempel

Interim Chief Executive Officer and Director