0000924719 2026-10-16 2026-10-16 0000924719 1 2026-10-16 2026-10-16 iso4217:USD pure N/A EX-FILING FEES S-8 0000924719 S-8 Smith-Midland Corporation false Equity Common Stock, par value $.01 true 400000 22.45 8980000 0.00008700 781.26 8980000 781.26 0 781.26 <table cellpadding="0" style="border-spacing:0;text-align:justify;font:10pt times new roman;width:100%"><tbody><tr style="height:15px"><td style="width:4%;vertical-align:top;"><p style="font-size:10pt;font-family:times new roman;margin:0px">1.</p></td><td style="vertical-align:top;"><p style="font-size:10pt;font-family:times new roman;margin:0px">Represents the shares of common stock, par value $.01 per share (“Common Stock”), of Smith-Midland Corporation issuable pursuant to the Smith-Midland Corporation 2026 Equity Incentive Plan. Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended, there are also being registered such indeterminable number of additional shares of Common Stock as may become issuable pursuant to anti-dilution provisions contained in such plan.</p></td></tr><tr style="height:15px"><td style="vertical-align:top;"><p style="font-size:10pt;font-family:times new roman;margin:0px">2.</p></td><td style="vertical-align:top;"><p style="font-size:10pt;font-family:times new roman;margin:0px">Estimated solely for the purpose of calculating the registration fee.</p></td></tr><tr style="height:15px"><td style="vertical-align:top;"><p style="font-size:10pt;font-family:times new roman;margin:0px">3.</p></td><td style="vertical-align:top;"><p style="font-size:10pt;font-family:times new roman;margin:0px">Computed in accordance with Rule 457(c) and 457(h), based upon the average of the high and low prices for the Common Stock reported on NASDAQ Stock Market on October 14, 2026.</p></td></tr></tbody></table>