{"url_path":"/sec/tghl/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C Principal Accountant Fees and Services.**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2024114/0001493152-26-023959-index.html","accession_number":"0001493152-26-023959","cik":"0002024114","ticker":"TGHL","issuer_name":"GrowHub Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2024114/0001493152-26-023959-index.html","primary_entity_key":"0002024114","primary_entity_name":"GrowHub Ltd"},"word_count":281,"has_tables":true,"body_markdown":"**Item\n16C. Principal Accountant Fees and Services.**\n\n \n\nThe\nfollowing table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered\nand billed by Audit Alliance LLP, our prior independent registered public accounting firm for the periods indicated.\n\n \n\n  \nFor\nthe Years Ended December 31, \n\n  \n2023  \n2024  \n2025 \n\nAudit fees (1) \n$250,000  \n$200,000  \n$45,000 \n\nAudit-Related fees (2) \n -  \n -  \n 26,000 \n\nTotal \n$250,000  \n$200,000  \n$71,000 \n\n \n\n(1)\nAudit\nfees include the aggregate fees billed for each of the fiscal years for professional services rendered by our independent registered\npublic accounting firm for the audit of our annual financial statements and review of the interim financial statements in connection\nwith statutory and regulatory filings\n\n(2)\nAudit-Related fees include the aggregate fees billed\nfor professional services rendered by our predecessor auditors other than the professional services reported under “audit fees”.\n\n \n\nThe\nfollowing table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered\nand billed by Assentsure PAC, our current independent registered public accounting firm for the periods indicated.\n\n \n\n \n \n**For the Years Ended December 31,**\n \n\n \n \n**2023**\n \n \n**2024**\n \n \n**2025**\n \n\nAudit fees (1)\n \n$\n-\n \n \n$\n-\n \n \n$\n170,000\n \n\nAudit-Related fees\n \n \n-\n \n \n \n-\n \n \n \n-\n \n\nTotal\n \n$\n-\n \n \n$\n- \n \n \n$\n170,000\n \n\n \n\n(1)\n\nAudit fees include the aggregate fees billed for each of the fiscal\nyears for professional services rendered by our independent registered public accounting firm for the audit of our annual financial statements\nin connection with statutory and regulatory filings\n\n \n\nThe\npolicy of our audit committee is to pre-approve all audit and non-audit services provided by our independent registered public accounting\nfirm, including audit services, audit-related services, tax services, and other services as described above. \n\n \n\n62"}