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AMERICAN BATTERY MATERIALS, INC.

For the period ended Dec 31, 2025. Filed Mar 19, 2026.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Mar 19, 2026

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Item 14. Principal Accountant Fees and Services

The following table provides information regarding the professional audit services and other services rendered to us by GreenGrowth CPAs for the years ended December 31, 2025, and 2024. All fees described below were approved by Board:

Fee Type20252024
Audit Fees(1)$75,448$57,386
Audit-Related Fees(2)$2,035$4,809
Tax Fees(3)$1,100$1,000
All Other Fees(4)$600$995
Total$79,183$64,190
(1)“Audit Fees” consist of fees billed for professional services rendered in connection with the audit of our annual financial statements, review of our quarterly financial statements, and services that are normally provided by GreenGrowth CPAs in connection with statutory and regulatory filings or engagements.
(2)“Audit-Related Fees” consist of fees billed for professional services for assurance and related services that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not reported under “Audit Fees. The services are rendered by legal counsel Olshan Frome Wolosky LLP.
(3)“Tax Fees” consist of fees billed for professional services rendered by Pinnacle Accountancy Group of Utah for tax compliance, tax advice, and tax planning.
(4)“All Other Fees” consist of fees billed for products and services other than the services reported in Audit Fees, Audit-Related Fees, and Tax Fees.

Pre-Approval Policies and Procedures

The Audit Committee is responsible for the pre-approval of all audit and non-audit services in accordance with applicable SEC requirements to ensure auditor independence. Because the Audit Committee was constituted in December 2025, all fees and services provided during fiscal year 2025 were reviewed and pre-approved by the full Board of Directors prior to the formation of the Audit Committee. All fees disclosed above were pre-approved in this manner

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