Koil Energy Solutions' auditor Moss Adams merges into Baker Tilly; Baker Tilly appointed as successor auditor

Koil Energy Solutions, Inc.

Moss Adams LLP merged with Baker Tilly US, LLP effective June 3, 2025; Moss Adams resigned as auditor.
Audit Committee approved Baker Tilly as successor independent registered public accounting firm.
No disagreements or reportable events with Moss Adams during 2024, 2023, or subsequent interim period.
Audit reports for years ended Dec 31, 2024 and 2023 were unqualified with no adverse opinions.

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