Company: SWAGW
Filing Date: 2025-04-14
Form Type: 10-K
Source: 0001213900-25-031596
Chunk: 1312

Company: Stran & Company, Inc.
Filing Date: 2025-04-14
Form: 10-K
Item: Item 6
Chunk 1312
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 were approved by the Audit Committee pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.

The Audit Committee annually considers the provision
of audit services. The Audit Committee must pre-approve all services provided and fees earned by the Company’s principal accountant.
The Audit Committee has established pre-approval policies and procedures that are detailed as to the particular service, that require
that the Audit committee be informed of each service, and that do not include delegation of the Audit Committee’s responsibilities
under the Exchange Act to management. The pre-approval policies and procedures provide only for defined audit services and, if any, specified
audit-related fees, tax services, and other services, and may impose specific dollar value limits for the fees for pre-approved services.
The Audit Committee also considers on a case-by-case basis specific engagements that are not otherwise pre-approved under the pre-approval
policies and procedures or that materially exceed pre-approved fee amounts. On an interim basis, any proposed engagement that does not
fit within the definition of a pre-approved service may be presented to a designated member of the Audit Committee for approval and to
the full Audit Committee at its next regular meeting.

The percentage of hours expended on the Company’s
prior principal accountant’s engagement to audit the Company’s financial statements for the most recent fiscal year that were
attributed to work performed by persons other than the prior principal accountant’s full-time, permanent employees was not greater
than 50%.

78

PART IV

ITEM 15. EXHIBIT AND FINANCIAL STATEMENT SCHEDULES.

(a) List of Documents Filed as a Part of This Report:

(1) Index to Financial Statements:

  Page

  Report of Independent Registered Public Accounting Firm (PCAOB ID 00688)
   
  F-2

  Consolidated Balance Sheets as of December 31, 2024 and 2023
   
  F-3

  Consolidated Statements of Operations for the Years Ended December 31, 2024 and 2023
   
  F-4

  Consolidated Statements of Comprehensive Loss for the Years Ended December 31, 2024 and 2023
   
  F-5

  Consolidated Statements of Stockholders’ Equity for the Years Ended December 31, 2024 and 2023
   
  F-6

  Consolidated Statements of Cash Flows for the Years Ended December 31, 2024 and