Company: LDWY
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001558370-25-003816
Chunk: 12

Company: LENDWAY, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 14
Chunk 12
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Item 14. Principal Accountant Fees and Services

Fees Paid to Independent Registered Public Accounting Firm

The following table shows the fees for services rendered by Boulay PLLP (PCAOB ID 542) for the years ended December 31, 2024 and 2023.

​​​​​​​​    2024    2023Audit fees (1)​$ 578,000​$ 58,200Total​$ 578,000​$ 58,200

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(1)Audit fees represent fees for professional services provided in connection with the audit of the Company and its subsidiaries’ financial statements and review of quarterly financial statements.

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Audit Committee Pre-Approval Policy

The Company’s Audit Committee Charter states that before the principal accountant is engaged by the Company to render audit or non-audit services in any year, the engagement will be approved by the Company’s Audit Committee. All of the fees paid in 2024 and 2023 were pre-approved by the Company’s Audit Committee. 

PART IV.

Item 15. Exhibits and Financial Statement Schedules

The following financial statements of Lendway, Inc. are included in Item 8:

Reports of Independent Registered Public Accounting Firm

Consolidated Balance Sheets as of December 31, 2024 and 2023

Consolidated Statements of Operations and Comprehensive income (loss) for the years ended December 31, 2024 and 2023

Consolidated Statements of Stockholders’ Equity for the years ended December 31, 2024 and 2023

Consolidated Statements of Cash Flows for the years ended December 31, 2024 and 2023

Notes to Consolidated Financial Statements

(a)Exhibits

​​​​​​​​ExhibitNumber    Description   Incorporated by Reference To​​​​​*2.1​Asset Purchase Agreement dated May 24, 2023​Exhibit 2.1 to Form 8-K filed May 25, 2023​​​​​*2.2​Agreement for the Sale and Purchase of Shares, dated February 21, 2024, by and among Tulp 24.1, LLC, Tulipa Acquisitie Holding B.V., Botman Bloembollen B.V., W.F. Jansen, H.J. Strengers and the Company​Exhibit 2.1 to Form 8-K filed February 26