Company: FOXX
Filing Date: 2025-10-15
Form Type: 10-K
Source: 0001213900-25-098953
Chunk: 2045

Company: Foxx Development Holdings Inc.
Filing Date: 2025-10-15
Form: 10-K
Item: Item 8
Chunk 2045
---
324,000

    Swiftfulfill(2)
     
    Owned by an immediate family member of the Company’s 10% or more shareholder

    63,000

    -

    Total

    $
    548,200

    324,000

    (1)
    On September 1, 2022, the Company entered into a consulting agreement to receive consulting services provided by a consulting company which is owned by an immediate family member of the Company’s more than 10% shareholder.
  
    (2)
    
    On October 1, 2024, the Company entered
into a consulting agreement to receive consulting services provided by a consulting company which is owned by an immediate family member
of the Company’s more than 10% shareholder.

39

ITEM
14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Public
Accounting Fees

The
following chart sets forth public accounting fees in connection with services rendered by Marcum for the year ended on June 30, 2024
and through May 1, 2025 and CBIZ for the remainder of the fiscal year of June 30, 2025.

    2025  
    2024 
  
    Audit Fees 
    $425,652  
    $545,320 
  
    Audit-Related Fees 
     -  
           - 
  
    Tax Fees 
     -  
          - 
  
    All Other Fees 
     -  
           - 

Audit
fees were for professional services rendered by Marcum and CBIZ for the audit of our annual financial statements, and services that are
normally provided by Marcum and CBIZ in connection with statutory and regulatory filings or engagements for that fiscal year, including
in connection with our IPO. “Audit-related fees” are fees for assurance and related services by our principal accountant
that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “audit
fees.”

Pre-Approval
of Services

On October 10, 2025, by unanimous written consent, the audit committee
approved and ratified all of the foregoing services.

40

PART
IV

ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a)
Financial Statements:

    (1)
    The financial statements
    required to be included in this Annual Report on Form 10-K are included in