Consent of Independent Registered Public Accounting Firm

 

We consent to the reference to our firm under the caption "Experts" in the Registration Statement (Form F-3) and related Prospectus of Performance Shipping Inc. for the registration of $250,000,000 common shares, preferred stock purchase rights, preferred shares, debt securities, warrants, purchase contracts, rights, depositary shares, units and up to 6,233,522 common shares underlying previously-issued warrants and to the incorporation by reference therein of our report dated April 27, 2026, with respect to the consolidated financial statements of Performance Shipping Inc. included in its Annual Report (Form 20-F) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

 

/s/ Ernst & Young (Hellas) Certified Auditors Accountants S.A.

 

Athens, Greece

May 4, 2026

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