Mr. Hidir Hasgul reports

HANNA ANNOUNCES CHANGE OF AUDITOR

Hanna Capital Corp. has changed its auditor from Buckley Dodds CPA to Lixin & Ethos CPAs LLP.

Effective Jan. 1, 2026, the former auditor merged with Davidson & Company LLP. Consequently, the corporation transitioned its auditor from Davidson & Company to the successor auditor as of Feb. 19, 2026. The board of directors appointed the successor auditor to serve as the corporation's auditor from Feb. 19, 2026, until the next annual general meeting.

There were no reservations in the former auditor's reports in connection with the most recently completed fiscal year (June 30, 2025) or for any period subsequent to the most recently completed period for which an audit report was issued preceding the date of the former auditor's resignation. There are no reportable events (as that term is defined in National Instrument 51-102 (Continuous Disclosure Obligations)) between the corporation and the former auditor.

In accordance with National Instrument 51-102, the notice of change of auditor, together with the required letters from the former auditor and the successor auditor, has been reviewed by the audit committee and the board of directors, and has been filed on SEDAR+.

We seek Safe Harbor.