S-1 S-1/A EX-FILING FEES 333-287670 0001997389 Innovative Digital Investors Acquisition Corp. N/A N/A 0001997389 2026-05-21 2026-05-21 0001997389 1 2026-05-21 2026-05-21 0001997389 2 2026-05-21 2026-05-21 0001997389 3 2026-05-21 2026-05-21 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-1

Innovative Digital Investors Acquisition 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
Fees Previously Paid 1 Equity Units consisting of: (i) one share of common stock, par value $0.0001 per share, and (ii) three-quarters of one redeemable Warrant entitling the holder to purchase one whole share of common stock, par value $0.0001 per share 457(o) 23,000,000 $ 10.00 $ 230,000,000.00 $ 31,763.00
Fees Previously Paid 2 Equity Shares of common stock, par value $0.0001 per share, included in the Units Other 23,000,000 $ 0.00 $ 0.00
Fees Previously Paid 3 Equity Redeemable Warrants included in the Units Other 17,250,000 $ 0.00 $ 0.00
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 230,000,000.00

$ 31,763.00

Total Fees Previously Paid:

$ 31,763.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 0.00

Offering Note

1

1(a) Includes securities that may be purchased by the underwriters pursuant to their over-allotment option. 1(b) Pursuant to Rule 416 under the Securities Act, there is also being registered hereby such indeterminate number of securities of the registrant as may be issued or issuable because of stock splits, stock dividends, stock distributions, and similar transactions.

2

2 See Notes 1(a) and 1(b).

3

3 See Notes 1(a) and 1(b).

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