S-1/A EX-FILING FEES 0002036444 333-292279 true true false false N/A 0002036444 1 2026-10-14 2026-10-14 0002036444 2 2026-10-14 2026-10-14 0002036444 1 2026-10-14 2026-10-14 0002036444 2 2026-10-14 2026-10-14 0002036444 3 2026-10-14 2026-10-14 0002036444 4 2026-10-14 2026-10-14 0002036444 2026-10-14 2026-10-14 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

Neo Aeronautics, 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   Shares of Class A Common Stock, US$0.001 per share   (1)   Other   1,250,000   $ 6.00   $ 7,500,000.00   0.000087   $ 652.50
Fees to be Paid   Equity   Shares of Class A Common Stock, US$0.001 per share   (2)   Other   3,750,000   $ 6.00   $ 22,500,000.00   0.000087   $ 1,957.50
                                           
Total Offering Amounts:   $ 30,000,000.00         2,610.00
Total Fees Previously Paid:               0.00
Total Fee Offsets:               2,610.00
Net Fee Due:             $ 0.00

__________________________________________
Offering Note(s)

(1) There is no current market for the securities or price at which the shares are being offered. Estimated solely for the purpose of determining the amount of registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).

The Registrant has subsequently reduced the total registered amount of Class A Common Stock being offered to 5,000,000 shares. Includes 1,250,000 shares of Class A Common Stock to be offered by the Selling Stockholders and 3,750,000 shares of Class A Common Stock to be offered by the Registrant pursuant to this offering.

Pursuant to Rule 416 under the Securities Act of 1933, as amended (or the Securities Act), there is also being registered hereby such indeterminate number of additional shares of Class A Common Stock as may be issued or issuable because of stock splits, stock dividends and similar transactions.

Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.
(2) There is no current market for the securities or price at which the shares are being offered. Estimated solely for the purpose of determining the amount of registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).

The Registrant has subsequently reduced the total registered amount of Class A Common Stock being offered to 5,000,000 shares. Includes 1,250,000 shares of Class A Common Stock to be offered by the Selling Stockholders and 3,750,000 shares of Class A Common Stock to be offered by the Registrant pursuant to this offering.

Pursuant to Rule 416 under the Securities Act of 1933, as amended (or the Securities Act), there is also being registered hereby such indeterminate number of additional shares of Class A Common Stock as may be issued or issuable because of stock splits, stock dividends and similar transactions.

Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.

Table 2: Fee Offset Claims and Sources

                                                         
Line Item Type   Registrant or Filer Name   Notes   Form or Filing Type   File Number   Initial Filing Date   Filing Date   Fee Offset Claimed   Security Type Associated with Fee Offset Claimed   Security Title Associated with Fee Offset Claimed   Unsold Securities Associated with Fee Offset Claimed   Unsold Aggregate Offering Amount Associated with Fee Offset Claimed   Fee Paid with Fee Offset Source
                                                         
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims        (1)   S-1   333-292279   12/19/2025       $ 84.83   Equity   Shares of Class A Common Stock, US$0.001 per share         $     $  
Fee Offset Claims        (2)   S-1   333-292279   12/19/2025         2,525.17                          
Fee Offset Sources   Neo Aeronautics, Inc.    (3)   S-1   333-292279       04/17/2026                               2,360.49
Fee Offset Sources   Neo Aeronautics, Inc.        S-1   333-292279       12/19/2025                               2,525.17
                                                         

__________________________________________
Explanation of the basis for claimed offset:

(1) The Registrant claims a total fee offset of $2,610.00, consisting of $2,525.17 previously paid in connection with the December 19, 2025 filing of the Registrant's Registration Statement on Form S-1 (Registration No. 333-292279) and $84.83 of the $2,360.49 fee previously paid in connection with the April 17, 2026 filing of the Registrant's Registration Statement on Form S-1 (Registration No. 333-292279).
(2) The Registrant's Registration Statement on Form S-1 (Registration No. 333-292279) was initially filed on December 19, 2025. On December 19, 2025 and April 17, 2026, the Registrant paid an aggregate fee of $4,885.66 for a transaction with the Total Offering Amount of $35,377,500.00. As described in Table 1, the revised Total Offering Amount is $30,000,000.00. Therefore, the Registrant has overpaid the filing fees for the current transaction by $2,275.66 and claims a fee offset of $2,610.00.
(3) The Registrant's Registration Statement on Form S-1 (Registration No. 333-292279) was initially filed on December 19, 2025. On December 19, 2025 and April 17, 2026, the Registrant paid an aggregate fee of $4,885.66 for a transaction with the Total Offering Amount of $35,377,500.00. As described in Table 1, the revised Total Offering Amount is $30,000,000.00. Therefore, the Registrant has overpaid the filing fees for the current transaction by $2,275.66 and claims a fee offset of $2,610.00.