Flag Ship Acquisition Corp

MaloneBailey LLP, or MaloneBailey, acts as our independent registered public accounting firm. The following is a summary of fees paid or to be paid to MaloneBailey for services rendered for each of years ended December 31, 2025 and 2024.

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 MaloneBailey in connection with the audit of our annual financial statements, review of the financial information included in our Forms 10-Q for the respective periods and other required filings with the SEC totaled $189,619 and $133,928 for the years ended December 31, 2025 and 2024, respectively.

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 MaloneBailey for any audit-related fees for the years ended December 31, 2025 and 2024.

Tax Fees. We did not pay MaloneBailey for tax planning and tax advice for the years ended December 31, 2025 and 2024.

All Other Fees. We did not pay MaloneBailey for other services for the years ended December 31, 2025 and 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).