S-8 EX-FILING FEES 0001291855 Fees to be Paid N/A 0001291855 1 2026-02-12 2026-02-12 0001291855 2026-02-12 2026-02-12 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-8

SuperCom Ltd.

Table 1: Newly Registered Securities

                                       
Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                       
Equity   Ordinary shares, par value NIS 0.01 per share   (1)   Other   1,580,000   $ 8.67   $ 13,698,600.00   0.0001381   $ 1,891.78
                                       
Total Offering Amounts:   $ 13,698,600.00         1,891.78
Total Fee Offsets:               0.00
Net Fee Due:             $ 1,891.78

 

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Offering Note(s)

(1) a. Calculated solely for purposes of this offering under Rules 457(c) and 457(h) of the Securities Act of 1933, as amended (the "Securities Act"), on the basis of the average of the high and low prices per share of Registrant's ordinary shares on February 10, 2026 as reported by The Nasdaq Stock Market.

b. Covers 1,580,000 shares of the Registrant's ordinary shares, par value NIS 0.01 per share (the "ordinary shares"), issuable under the Registrant’s 2026 Israeli Share Option Plan (the "Plan"). Pursuant to Rule 416 promulgated under the Securities Act, this registration statement shall also be deemed to cover any additional ordinary shares that may from time to time be offered or issued under the Plan to prevent dilution resulting from stock splits, stock dividends or similar transactions that increases the number of outstanding ordinary shares.