Flowco Holdings Inc.

The following table summarizes the fees, including out-of-pocket costs, of PwC our independent registered public accounting firm for the year ended December 31, 2024, billed to us in the last fiscal year for audit services and other services. PwC was the independent registered public accounting firm of Estis, our Predecessor and continued as our independent registered public accounting firm as of December 31, 2024.

Audit Fees

Audit fees consist of the aggregate fees invoiced or expected to be invoiced for the audit of our consolidated financial statements, the review of the unaudited interim financial statements included in our Registration Statement in connection with our IPO, and other professional services provided in connection with statutory and regulatory filings or engagements, including comfort letters, consents, assistance with and review of documents filed with the SEC, and other attest services that generally only an independent auditor can provide.

Audit-Related Fees

Audit-related fees consist of fees for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements that are not reported under audit fees, such as due diligence related to mergers and acquisitions, benefit plan audits, internal control reviews, etc. There were no audit-related fees incurred in 2024.

Tax Fees

Tax fees consist of fees for tax compliance, tax advice, and tax planning.

All Other Fees

All other fees include products or services provided by our principal accountant, other than services reported in audit fees, audit-related fees, and tax fees. There were no other fees incurred in 2024.

Audit Committee Pre-Approval Policy and Procedures

Our Audit Committee has adopted a pre-approval policy, pursuant to its policy, the Audit Committee may pre-approve audit and permissible non-audit and tax services provided to the Company by its independent auditor, except where pre-approval is not required because such non-audit services are de minimis under the rules of the SEC, in which case subsequent approval may be obtained. The Audit Committee may delegate to one or more designated members of the Audit Committee the authority to pre-approve audit and permissible non-audit services, provided such pre-approval decision is presented to the full Audit Committee at its scheduled meetings.