BITMINE IMMERSION TECHNOLOGIES, INC.

The aggregate fees billed in whole dollars for the fiscal year ended August 31, 2026 and 2025, for professional services rendered by the principal accountants for the audits & assurance services were as follows:

(1)Audit fees include work performed for the audit of our financial statements and the review of financial statements included in our quarterly reports, as well as work that is normally provided by the independent registered public accounting firm in connection with statutory and regulatory filings. Audit fees for fiscal 2026 also include fees for comfort letter services provided in connection with the Company’s securities offerings.

(2)Audit-related fees consist of fees for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s consolidated financial statements and are not reported under “Audit Fees.” There were no audit-related fees for the fiscal years ended 2026 and 2025.

(3)Tax fees consist of fees billed for professional services rendered for tax consulting service.

(4)All other fees consist of accounting advisory services related to financial reporting and accounting matters

Our Board pre-approves all services provided by our independent auditors. All of the above services and fees were reviewed and approved by the Board before the respective services were rendered.

Our Board has considered the nature and amount of fees billed by our independent auditors and believes that the provision of services for activities unrelated to the audit is compatible with maintaining our independent auditors’ independence.