Flag Ship Acquisition Corp

The following is a summary of fees paid or to be paid to Marcum Asia CPAs LLP, or Marcum, and MaloneBailey LLP, or MaloneBailey, for services rendered.

Audit Fees. Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are normally provided by Marcum in connection with our initial public offering and regulatory filings till July 16, 2024. The aggregate fees billed by Marcum for professional services rendered for the audit of our annual financial statements, review of the financial information included in our Forms 8-K and Form S-1 for the respective periods and other required filings with the SEC through July 16, 2024 was $51,507 in total. The above amounts include interim procedures and audit fees, as well as attendance at audit committee meetings.

MaloneBailey has served as the independent registered public accounting firm for the fiscal year ended December 31, 2024 and the accounting fees such period were $133,928. Such fees related to audit services provided by MaloneBailey.

Audit-Related Fees. Audit-related services consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay Marcum or MaloneBailey for consultations concerning financial accounting and reporting standards for the year ended December 31, 2024.

Tax Fees. We did not pay Marcum or MaloneBailey for tax planning and tax advice for the year ended December 31, 2024.

All Other Fees. We did not pay Marcum or MaloneBailey for other services for the year ended December 31, 2024.

Pre-Approval Policy

Our audit committee was formed upon the consummation of our Initial Public Offering. As a result, the audit committee did not pre-approve all of the foregoing services before the formation of the audit committee, although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the audit).