This work demonstrates a metamaterial absorber with ultra-broadband flexible, utilizing a multi-layered indium tin oxide (ITO) configuration, accompanied by comprehensive simulations and fabrication processes. By employing a configuration incorporating periodic ITO-patterned layers printed on two polyethylene terephthalate (PET) dielectric substrates, the design achieves broadband absorption through enhanced Ohmic losses. Simulation analyses show that the designed structure maintains an absorption level of over 90% across a wide microwave spectrum ranging from 17.2 to 106.5 GHz. The fully symmetric architecture ensures polarization insensitivity, while maintaining excellent performance at incident angles up to 60°. The absorption mechanism is systematically investigated through impedance matching theory, complemented by analyses of surface current distributions and electric field patterns. An equivalent circuit model further elucidates the influence of structural parameters on absorption characteristics. Experimental validation via the arch reflectivity measurement method confirms strong agreement with simulation predictions. With outstanding advantages including ultra-broadband absorption, polarization independence, and mechanical flexibility, this absorber demonstrates significant potential for diverse applications such as electromagnetic imaging, sensing technologies, and stealth systems.