0001515156S-8EX-FILING FEESfalseN/Awfx:sharesiso4217:USDxbrli:pure00015151562026-09-172026-09-17000151515612026-09-172026-09-17

Calculation of Filing Fee Tables
S-8
ARQ, INC.

Table 1: Newly Registered Securities
Note #Security TypeSecurity Class TitleFee Calculation RuleAmount RegisteredProposed Maximum Offering Price Per UnitMaximum Aggregate Offering PriceFee RateAmount of Registration Fee
1EquityCommon stock, par value $0.001 per shareOther100,000$2.18 $218,000.00 0.0001381 $30.11 
Total Offering Amounts$218,000.00 $30.11 
Total Fee Offsets 
Net Fee Due$30.11 
Offering Note:
1Represents 100,000 shares of Common Stock of the Registrant that are reserved for issuance upon the vesting or settlement of restricted stock awards granted to Peter Owino, the Registrant's Chief Accounting Officer, as inducements material to Mr. Owino's appointment pursuant to Rule 5635(c)(4) of the Nasdaq Listing Rules as described in the accompanying Registration Statement on Form S-8 (the "Inducement RSAs"). Pursuant to Rule 416 of the Securities Act, this Registration Statement on Form S-8 also includes additional shares of Common Stock identified in the above table that may become issuable pursuant to the Inducement RSAs by reason of any stock dividend, stock split, recapitalization or similar adjustments. Estimated in accordance with Rules 457(c) and 457(h) solely for purposes of calculating the registration fee. The proposed maximum price per share of Common Stock and the maximum aggregate offering price are based on the average of the high and low sale price of the Common Stock as reported on The Nasdaq Stock Market on September 14, 2026, which date is within five business days prior to filing this Registration Statement on Form S-8.


Table 2: Fee Offset Claims and Sources
☑ Not Applicable
Note #Registrant or Filer NameForm or Filing TypeFile NumberInitial Filing DateFiling DateFee Offset ClaimedSecurity Type Associated with Fee Offset ClaimedUnsold Aggregate Offering Amount Associated with Fee Offset ClaimedFee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims
Fee Offset Sources