0000788611 EX-FILING FEES S-1 S-1 S-1 S-1 0000788611 2025-07-29 2025-07-29 0000788611 1 2025-07-29 2025-07-29 0000788611 1 2025-07-29 2025-07-29 0000788611 2 2025-07-29 2025-07-29 0000788611 3 2025-07-29 2025-07-29 0000788611 4 2025-07-29 2025-07-29 0000788611 5 2025-07-29 2025-07-29 0000788611 6 2025-07-29 2025-07-29 0000788611 7 2025-07-29 2025-07-29 0000788611 8 2025-07-29 2025-07-29 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

 

Exhibit 107

 

CALCULATION OF FILING FEE TABLES

 

Form S-8

(Form Type)

 

NextTrip, Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

   Security
Type
  Security Class Title  Fee
Calculation
or Carry
Forward
Rule
  Amount
Registered
   Proposed
Maximum
Offering
Price Per
Share
   Proposed
Maximum
Aggregate
Offering
Price
   Fee Rate   Amount of
Registration
Fee
 
Newly Registered Securities
Fees to be
Paid
  Equity  Common Stock,
$0.001 par
value per
share
  Rule 457(h); Rule 457(c)   7,000,000(1)  $4.04(2)  $28,280,000.00   $0.00015310   $4,329.67 
Fees
Previously
Paid
                                  
Carry Forward Securities                                  
Carry Forward Securities
   Total Offering Amounts                  $4,329.67 
   Total Fees Previously Paid                   - 
   Total Fees Offsets                  $2,478.13 
   Net Fee Due                  $1,851.54(3)

 

(1)Represents 7,000,000 shares of common stock, par value $0.001 per share (“Common Stock”), of NextTrip, Inc. (the “Registrant”) issuable pursuant to the Registrant’s 2023 Equity Incentive Plan. Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), the Registration Statement shall also cover any additional shares of Common Stock that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction.

 

(2)(3) Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rules 457(c) and 457(h) of the Securities Act. The proposed maximum offering price per share is based upon the average of the high and low prices of the Company’s Common Stock, as reported on the Nasdaq Capital Market on July 24, 2025, a date within five business days prior to the filing of the Registration Statement.

 

(3)See Table 2.

 

Table 2: Fee Offset Claims and Sources

 

   Registrant or Filer Name  Form or Filing Type   File
Number
   Initial
Filing Date
   Filing
Date
   Fee
Offset Claimed
   Security Type Associated with Fee Offset Claimed   Security Title Associated with Fee Offset Claimed  Unsold Securities Associated
with Fee
Offset Claimed
   Unsold Aggregate Offering Amount Associated with Fee Offset Claimed   Fee Paid with Fee Offset Source 
                                           
Rules 457(b) and 0-11(a)(2) 
                                           
Fee Offset
Claims
                                          
                                           
Fee Offset
Sources
                                          
                                           
Rule 457(p) 
                                           
Fee Offset
Claims
  NextTrip, Inc.   S-1     333-278562 (1)   April 8, 2024        $530.98    Equity   Common Stock
and Common
Stock Underlying
Pre-Funded Warrants
    (1)    (1)     
   NextTrip, Inc.    S-1     333-278562 (1)   April 8, 2024        $1,697.40    Equity   Common Stock
Underlying
Common Stock
Warrants
    (1)    (1)    
   NextTrip, Inc.    S-1     333-278562 (1)   April 8, 2024        $118.82    Equity   Common Stock
Underlying
Underwriter
Warrants
    (1)    (1)    
   NextTrip, Inc.    S-1/A     333-278562(1)   October 1, 2024        $63.25    Equity   Common Stock
and Common
Stock Underlying
Pre-Funded Warrants
    (1)    (1)    
   NextTrip, Inc.    S-1/A     333-278562 (1)   October 1, 2024        $63.25    Equity   Common Stock
Underlying
Common Stock
Warrants
    (1)    (1)    
   NextTrip, Inc.    S-1/A     333-278562 (1)   October 1, 2024        $4.43    Equity   Common Stock
Underlying
Underwriter
Warrants
    (1)    (1)    
                                                    
Fee Offset
Source
  NextTrip, Inc.   S-1    333-278562 (1)        April 8, 2024                        $3,513.62 
Fee Offset
Source
  NextTrip, Inc.   S-1/A    333-278562(1)        October 1, 2024                        $130.93 

 

(1)The Registrant previously paid a registration fee of $3,644.55 in connection with the registration of shares of Common Stock, pre-funded warrants, common stock warrants and underwriter warrants with a proposed maximum aggregate offering price of $23,805,000, all under that Registration Statement on Form S-1 (File No. 333-278562) filed by the Registrant with the Securities and Exchange Commission (the “SEC”) on April 8, 2024, as amended on October 1, 2024, in connection with which amendment the Registrant paid an additional registration fee of $130.93, November 12, 2024 and December 16, 2024 (as amended, the “2024 S-1”). The 2024 S-1 was not declared effective, and no securities were sold thereunder. The 2024 S-1 was withdrawn by filing a Form RW with the SEC on April 7, 2025. As a result, after withdrawal of the 2024 S-1, the Registrant had an aggregate of $3,644.55 in unused filing fees previously paid by the Registrant in connection with the 2024 S-1. The Registrant filed a new Registration Statement on Form S-1 with SEC on June 20, 2025 (the “June 2025 S-1”), followed by a first amendment to the June 2025 S-1 on July 29, 2025, for which it offset $1,66.42 of the filing fees due in connection therewith by the unused filing fees previously paid by the Registrant in connection with its filing of the 2024 S-1 (as amended), resulting in $2,478.13 in remaining unused fees available to be applied to future filings of the Registrant. In accordance with Rule 457(p) under the Securities Act, the registrant is using $2,478.13 of the aforementioned unused filing fees previously paid by the Registrant in connection with its filing of the 2024 S-1 (as amended) to offset $2,478.13 of the filing fee payable in connection with this Registration Statement; as a result of such offsets, unless the June 2025 S-1 is withdrawn or certain of the fees paid in connection therewith are not used in connection therewith, the Registrant will not have any remaining unused filing fees available to be applied to future filings of the Registrant.