S-1 S-1/A EX-FILING FEES 333-290746 0001263364 Idaho Copper Corp N/A N/A 0001263364 2026-05-11 2026-05-11 0001263364 1 2026-05-11 2026-05-11 0001263364 2 2026-05-11 2026-05-11 0001263364 3 2026-05-11 2026-05-11 0001263364 4 2026-05-11 2026-05-11 0001263364 5 2026-05-11 2026-05-11 0001263364 6 2026-05-11 2026-05-11 0001263364 7 2026-05-11 2026-05-11 0001263364 8 2026-05-11 2026-05-11 0001263364 9 2026-05-11 2026-05-11 0001263364 10 2026-05-11 2026-05-11 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-1

Idaho Copper Corp

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities
Fees to be Paid 1 Equity Common Stock, $0.001 par value per share 457(o) $ 20,879,917.00 0.0001381 $ 2,883.52
Fees to be Paid Equity Warrants to Purchase Common Stock 457(o) $ 0.00 0.0001381 $ 0.00
Fees to be Paid 2 Equity Shares of Common Stock issuable upon exercise of Warrants 457(o) $ 26,099,896.25 0.0001381 $ 3,604.40
Fees to be Paid 3 Equity Underwriter's Warrants to purchase Common Stock 457(o) $ 0.00 0.0001381 $ 0.00
Fees to be Paid 4 Equity Shares of Common Stock issuable upon exercise of Underwriter's Warrants 457(o) $ 1,304,994.82 0.0001381 $ 180.22
Fees Previously Paid 5 Equity Common Stock, $0.001 par value per share 457(o) $ 5,750,000.00 $ 794.07
Fees Previously Paid 6 Equity Common Stock, $0.001 par value per share, underlying Underwriter's Warrants Other $ 359,375.00 $ 49.63
Fees Previously Paid 7 Equity Common Stock, $0.001 par value per share 457(o) $ 11,500,000.00 $ 1,588.15
Fees Previously Paid 8 Equity Underwriter's Warrants to purchase Common Stock Other $ 0.00
Fees Previously Paid 9 Equity Common Stock, $0.001 par value per share, underlying Underwriter's Warrants Other $ 718,750.00 $ 99.26
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 66,612,933.07

$ 9,199.25

Total Fees Previously Paid:

$ 2,531.11

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 6,668.14

Offering Note

1

(1) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). (3) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act. (2) Includes shares of common stock that may be issued upon exercise of an option granted to the underwriters to cover over-allotments, if any.

2

(1) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). (3) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act. (6) The warrants have an exercise price equal to 125% of the public offering price. The proposed maximum aggregate offering price of the shares underlying the warrants is equal to $26,099,896.25 (which is equal to 125% of the proposed maximum aggregate offering price for the shares of common stock of $20,879,917).

3

(4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.

4

(1) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). (3) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act. (5) The warrants have an exercise price equal to 125% of the public offering price. The proposed maximum aggregate offering price of the shares underlying the Underwriter's Warrants is equal to $1,304,994.82 (which is equal to 5% of the proposed maximum aggregate offering price for the shares of common stock of $20,879,917 multiplied by 125%).

5

(1) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). (3) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act. (2) Includes shares of common stock that may be issued upon exercise of an option granted to the underwriters to cover over-allotments, if any.

6

(1) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). (3) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act. (5) The warrants have an exercise price equal to 125% of the public offering price. The proposed maximum aggregate offering price of the shares underlying the Underwriter's Warrants is equal to $1,304,994.82 (which is equal to 5% of the proposed maximum aggregate offering price for the shares of common stock of $20,879,917 multiplied by 125%).

7

(1) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). (3) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act. (2) Includes shares of common stock that may be issued upon exercise of an option granted to the underwriters to cover over-allotments, if any.

8

(4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.

9

(1) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). (3) This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act. (5) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act. The warrants have an exercise price equal to 125% of the public offering price. As estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act, the proposed maximum aggregate offering price of the shares underlying the Underwriter's Warrants is equal to $1,078,125 (which is equal to 5% of the proposed maximum aggregate offering price for the shares of common stock of $17,250,000 multiplied by 125%).

Table 2: Fee Offset Claims and Sources ☑Not Applicable
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
Fee Offset Sources
Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date