Company: PED
Filing Date: 2025-10-31
Form Type: 10-K/A
Source: 0001654954-25-012381
Chunk: 218

Company: PEDEVCO CORP
Filing Date: 2025-10-31
Form: 10-K/A
Chunk 218
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 the fiscal years ended December 31, 2024 and 2023 and (ii) the reviews of the financial statements included in our quarterly reports on Form 10-Q for such years. |

| (2) | Audit-related fees consist of fees billed for professional services that are reasonably related to the performance of the audit or review of our consolidated financial statements but are not reported under “Audit fees.” |

| (3) | Tax fees include professional services relating to preparation of the annual tax return. |

| (4) | Other fees include professional services for review of various filings and issuance of consents. |

Pre-Approval Policies

It is the policy of our Board of Directors that all services to be provided by our independent registered public accounting firm, including audit services and permitted audit-related and non-audit services, must be pre-approved by our Board of Directors. Our Board of Directors pre-approved all services, audit and non-audit, provided to us by Marcum LLP for 2024 and 2023.

| 150 |

<div align='center'>PART IV</div>

ITEM 15. EXHIBITS AND FINANCIAL STATEMENTS

(1) Financial Statements

<div align='center'>INDEX TO FINANCIAL STATEMENTS</div>

| Audited Financial Statements for Years Ended December 31, 2024 and 2023                                  |     |    |
|:---------------------------------------------------------------------------------------------------------|:----|---:|
| PEDEVCO Corp.:                                                                                           |     |    |
| Report of Independent Registered Public Accounting Firm (PCAOB ID Number 688)                            |     | 88 |
| Consolidated Balance Sheets as of December 31, 2024 and 2023                                             |     | 90 |
| Consolidated Statements of Operations for the Years Ended December 31, 2024 and 2023                     |     | 91 |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2024 and 2023                     |     | 92 |
| Consolidated Statement of Changes in Shareholders’ Equity For the Years Ended December 31, 2024 and 2023 |     | 93 |
| Notes to Consolidated Financial Statements                                                               |     | 94 |

| (2) Financial Statement Schedules |

All financial statement schedules have been omitted, since the required information is not applicable or is not present in amounts sufficient to require submission of the schedule, or because the information required is included in the consolidated financial statements and notes thereto