S-8
EX-FILING FEES
0000867840
Fees to be Paid
Fees to be Paid
N/A
0000867840
1
2026-10-29
2026-10-29
0000867840
2
2026-10-29
2026-10-29
0000867840
2026-10-29
2026-10-29
iso4217:USD
xbrli:pure
xbrli:shares
Ex-Filing Fees
CALCULATION OF FILING FEE TABLES
S-8
PRECISION OPTICS CORPORATION, INC.
Table 1: Newly Registered Securities
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| Security Type |
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Security Class Title |
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Notes |
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Fee Calculation
Rule |
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Amount Registered |
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Proposed Maximum Offering
Price Per Unit |
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Maximum Aggregate Offering Price |
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Fee Rate |
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Amount of Registration Fee |
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| Equity |
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Common stock, par value $0.01 per share |
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(1) |
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Other |
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540,000 |
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$ |
4.3250 |
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$ |
2,335,500.00 |
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0.0000870 |
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$ |
203.19 |
| Equity |
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Common stock, par value $0.01 per share |
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(2) |
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Other |
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50,000 |
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$ |
4.34 |
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$ |
217,000.00 |
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0.0000870 |
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$ |
18.88 |
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| Total Offering Amounts: |
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$ |
2,552,500.00 |
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222.07 |
| Total Fee Offsets: |
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0.00 |
| Net Fee Due: |
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$ |
222.07 |
__________________________________________
Offering Note(s)
| (1) | |
Pursuant to Rule 416(a) under the Securities Act of 1933 (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s common stock that by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant’s common stock.
Estimated in accordance with Rule 457(c) and Rule 457(h) under the Securities Act, solely for the purpose of calculating the registration fee, based on the average of the $4.39 (high) and $4.26 (low) sales prices of the Registrant’s common stock as reported on The Nasdaq Capital Market on October 26, 2026, which date is within five business days prior to the date of filing of this Registration Statement.
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| (2) | |
Pursuant to Rule 416(a) under the Securities Act of 1933 (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s common stock that by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant’s common stock.
Consists of 50,000 shares issuable under a new hire inducement non-qualified stock option award granted on August 18, 2026, in accordance with Nasdaq Listing Rule 5635(c)(4).
Based on the exercise price of $4.34 per share of the shares underlying the non-qualified stock option award.
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