EX-FILING FEES

EXHIBIT 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

Neogen Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

     Security Type

     Security
Class
Title

     Fee
Calculation
Rule

     Amount
Registered

     Proposed
Maximum
Offering
Price
Per Unit

     Maximum
Aggregate
Offering
Price

     Fee Rate

     Amount of
Registration Fee

     Equity

     Common Stock

     Rules 457(c) and 457(h)(1)

     5,000,000 (1)

     $11.83 (2)

     $59,150,000 (2)

     0.000087

     $5,146.05

     Total Offering Amounts

     $59,150,000

     $5,146.05

     Total Fee Offsets

     —

     Net Fee Due

     $5,146.05

(1)

Represents 5,000,000 shares of Common Stock authorized for issuance under the Neogen Corporation Employee Stock Purchase Plan (As Amended and Restated Effective June 1, 2026) (the “Plan”). In addition, pursuant to Rule 416(a) under the Securities Act of 1933, this Registration Statement also covers such indeterminate number of additional shares as may be authorized in the event of an adjustment as a result of an increase in the number of issued shares of Common Stock resulting from the payment of stock dividends or stock splits or certain other capital adjustments.

(2)

For the purpose of computing the registration fee only, the price shown is based upon the price of $11.83 per share, the average of the high and low prices for the Common Stock of the Registrant as reported in the Nasdaq Global Select Market on October 14, 2026, in accordance with Rule 457(c) and (h)(1).