S-1 EX-FILING FEES 0001830072 N/A N/A 0001830072 1 2026-09-23 2026-09-23 0001830072 2 2026-09-23 2026-09-23 0001830072 2026-09-23 2026-09-23 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

iPower Inc.

Table 1: Newly Registered and Carry Forward Securities

                                           
Line Item Type   Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                           
Newly Registered Securities
Fees to be Paid   Equity   Series A Convertible Notes convertible into shares of common stock, par value $0.001 per share   (1)   Other       $     $     0.000087   $ 0.00
Fees to be Paid   Equity   Common stock, par value $0.001 per share, underlying Series A convertible notes   (2)   Other   26,459,406   $ 0.6460   $ 17,092,777.00   0.000087   $ 1,487.08
                                           
Total Offering Amounts:   $ 17,092,777.00         1,487.08
Total Fees Previously Paid:                
Total Fee Offsets:               0.00
Net Fee Due:             $ 1,487.08

__________________________________________
Offering Note(s)

(1) 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 of 1933, as amended (the “Securities Act”).

Calculated pursuant to Rule 457(g) under the Securities Act, based on the conversion price of the Notes.

No separate registration fee required pursuant to Rule 457(g) of the Securities Act.
(2) See Footnote 1.

Represents the total number of shares issuable, including interest calculated through September 24, 2026, under Series A Convertible Note issued and issuable under a certain convertible note facility.

Estimated solely for the purpose of determining the amount of registration fees in accordance with Rule 457(g) under the Securities Act based upon the lower of (i) a fixed conversion price of $3.156; or (ii) the greater of (x) the $0.388 Floor Price or (y) 95% of the lowest VWAP during the seven (7) consecutive trading day period preceding conversion, which is $0.646 as of October 9, 2026.