Company: PENG
Filing Date: 2025-12-19
Form Type: DEF 14A
Source: 0001616533-25-000073
Chunk: 41

Company: Penguin Solutions, Inc.
Filing Date: 2025-12-19
Form: DEF 14A
Chunk 41
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 and Services
The following is a summary of the fees and services provided to us by Deloitte and the member firms of Deloitte Touche Tohmatsu Limited, and their respective affiliates for fiscal 2025 and 2024 :

|                       | Description of Services Provided by Deloitte | Fiscal Year |      2025 |     |   |      2024 |
|:----------------------|:---------------------------------------------|:------------|----------:|:----|:--|----------:|
| Audit Fees(1)         |                                              | $           | 4,362,224 |     | $ | 4,521,378 |
| Audit-Related Fees(2) |                                              |             |         — |     |   |   313,834 |
| Tax Fees(3)           |                                              |             |   587,900 |     |   |   356,198 |
| All Other Fees(4)     |                                              |             |     3,790 |     |   |     3,790 |
| TOTAL                 |                                              | $           | 4,953,914 |     | $ | 5,195,200 |

(1) Audit fees for Deloitte for fiscal 2025 and 2024 were for professional services rendered for the audits of our financial statements, review of interim financial statements, audit of internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act of 2002, assistance with registration statements filed with the SEC, and services that are normally provided by Deloitte in connection with statutory and regulatory filings or engagements.

(2) Audit-related fees for fiscal 2024 included due diligence fees associated with a potential acquisition.

(3) Includes fees for tax compliance, tax advice, and tax planning services. These services include assistance regarding federal, state, and international tax compliance, tax return review, tax audits, and miscellaneous consulting services. Tax fees for fiscal 2025 also include transfer pricing documentation preparation and services related to the U.S. Redomiciliation.

(4) Includes fees for professional services other than the services reported above. These services include permissible business advisory and consulting services, such as training seminars and subscriptions to an accounting regulatory database.

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### Pre-Approval Policies and Procedures
The Audit Committee or delegate thereof pre-approves the scope of the audit, audit-related, and tax services provided by our independent registered public accounting firm as well as