0000318300 2026-05-27 2026-05-27 0000318300 1 2026-05-27 2026-05-27 iso4217:USD pure shares S-4 S-4 EX-FILING FEES 0000318300 PEOPLES BANCORP INC N/A N/A S-4 PEOPLES BANCORP INC false Equity Common Shares, without par value true 2051540 70367835.72 0.0001381 9717.80 70367835.72 9717.80 0.00 0.00 9717.80 true (1) Represents the estimated maximum number of common shares, without par value, of Peoples Bancorp Inc. ("Peoples", and such shares the "Peoples common shares") estimated to be issuable upon completion of the merger of Citizens National Corporation ("Citizens") with and into Peoples (such merger, the "merger") described in the proxy statement/prospectus contained herein, which is the product of 976,924 common shares, without par value, of Citizens ("Citizens common shares"), issued and outstanding, multiplied by the exchange ratio of 2.10 Peoples common shares per each Citizens common share. (2) Calculated pursuant to Rule 457(f)(1) and (3) under the Securities Act of 1933, as amended (the "Securities Act"), solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act. Citizens common shares are traded on the OTC Market Group's OTCID Market. Therefore, the maximum aggregate offering price has been calculated as (i) the product of (a) $80.03, the average of the bid and asked price per Citizens common share as reported on the OTC Market Group's OTCID Market as of May 26, 2026, and (b) 976,924, the number of Citizens common shares to be exchanged in the merger, minus (ii) $7,815,392, the maximum amount of cash to be paid by the registrant in connection with the merger and the other transactions described in the enclosed proxy statement/prospectus and the merger agreement. (3) Computed in accordance with Rule 457(f) under the Securities Act to be $9,717.80, which is equal to 0.0001381 multiplied by the proposed maximum aggregate offering price of $70,367,835.72. 976924 80.03 78183227.72 7815392.00 70367835.72