Company: PGACR
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-002878
Chunk: 1093

Company: PANTAGES CAPITAL ACQUSITION Corp
Filing Date: 2025-03-27
Form: 10-K
Item: Item 12
Chunk 1093
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 disinterested
independent directors.

26

Item
14. Principal Accountant Fees and Services.

Public
Accounting Fees

The
following chart sets forth public accounting fees in connection with services rendered by MaloneBailey, LLP for the period from inception
to December 31, 2024.

MaloneBailey,
LLP

    2024 
  
    Audit and Audit-Related Fees 
    $145,000 
  
    Tax Fees 
     - 
  
    All Other Fees 
     - 

Audit
fees were for professional services rendered by MaloneBailey, LLP for the audit of our annual financial statements, and services that
are normally provided by MaloneBailey, LLP in connection with statutory and regulatory filings or engagements for that fiscal year, including
professional services 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
Policy

Our
audit committee was formed upon the consummation of our IPO. As a result, the audit committee did not pre-approve all of the foregoing
services, although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since
the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services
and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis
exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of
the audit).

27

PART
IV

Item
15. Exhibit and Financial Statement Schedules.

    (a)
    The
    following documents are filed as part of this report:

    (1)
    Financial
    Statements

    (2)
    Financial
    Statements Schedules

All
financial statement schedules are omitted because they are not applicable or the amounts are immaterial and not required, or the required
information is presented in the financial statements and notes herein.

    (3)
    Exhibits

We
hereby file as part of this report the exhibits listed in the attached Exhibit Index. Copies of such material can be obtained on the
SEC website at www.sec.gov.

Item
16. Form 10-K Summary.

Not
applicable.