Pineapple Financial Inc.

Evaluation of Disclosure Controls and Procedures

As of August 31, 2025, under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, management conducted an evaluation of the effectiveness of the Company’s disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (the “Exchange Act”).

Based on this evaluation, management concluded that these disclosure controls and procedures were effective as of that date in ensuring that information required to be disclosed in reports filed or submitted under the Exchange Act is (i) recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and (ii) accumulated and communicated to management, including the Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

The Company continues to strengthen its control environment by periodically reviewing the design and effectiveness of its disclosure controls, updating procedures for regulatory compliance, and implementing improvements as appropriate. While management believes these controls are effective, it recognizes that any control system can provide only reasonable assurance, not absolute assurance, that all control objectives will be met due to inherent limitations, including human error, cost-benefit considerations, and potential changes in operating conditions.

Management’s Report on Internal Control over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting (“ICFR”), as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act.

ICFR is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in conformity with U.S. GAAP.

Management has assessed the effectiveness of the Company’s ICFR as of August 31, 2025, using the criteria set forth in the Internal Control, Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

Based on this assessment, management concluded that the Company’s internal control over financial reporting was effective as of August 31, 2025.

Although management believes the Company’s ICFR is effective, any control system—no matter how well designed and operated, has inherent limitations. Therefore, even effective controls can provide only reasonable, not absolute, assurance that material misstatements will be prevented or detected. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate due to changes in conditions or that compliance with established policies or procedures may deteriorate.

Changes in Internal Control over Financial Reporting

During the fiscal year ended August 31, 2025, there were no changes in the Company’s internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

Management continues to implement ongoing improvements, including enhanced documentation, independent review procedures, and segregation of duties, to maintain a robust control environment.

Attestation Report of Independent Registered Public Accounting Firm

This Annual Report does not include an attestation report of our registered independent public accounting firm regarding internal control over financial reporting, pursuant to the exemption provided to emerging growth companies under Section 103(a)(3)(C) of the Jumpstart Our Business Startups (JOBS) Act.

Limitations on Effectiveness of Controls

Management does not expect that our disclosure controls and procedures or internal control over financial reporting will prevent or detect all errors or acts of fraud. Any control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance of achieving its objectives. The design of a control system must reflect the fact that there are resource constraints and that management must apply judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Because of the inherent limitations in any system of internal control, misstatements due to error or fraud may occur and not be detected. Furthermore, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with policies or procedures may deteriorate. Management remains committed to maintaining a strong control environment and to continuously enhancing its systems and oversight to safeguard the integrity of the Company’s financial reporting.