Line a plate or baking sheet with parchment paper.

In a mixing bowl, combine the coconut flakes, sweetened condensed milk, and almond extract using a spatula. Add the powdered sugar and mix until well combined.

Using a tablespoon, scoop the mixture and roll it into small balls. The mixture will be sticky—if needed, add a bit more powdered sugar to make handling easier.

Place the coconut balls on the prepared baking sheet and refrigerate for at least 20 minutes to firm up.

In a microwave-safe bowl, melt the chocolate chips and coconut oil in 30-second intervals, stirring between each until smooth.

Using a fork or skewer, dip each chilled coconut ball into the melted chocolate, coating it fully. Let any excess chocolate drip off before placing it back on the parchment-lined sheet.

Sprinkle extra coconut flakes on top for added texture and flavor. Refrigerate until the chocolate hardens, about 15-20 minutes.

Serve chilled and store leftovers in an airtight container in the fridge for up to one week.