S-4 S-4 EX-FILING FEES 0000714562 FIRST FINANCIAL CORP /IN/ N/A N/A 0000714562 2026-10-30 2026-10-30 0000714562 1 2026-10-30 2026-10-30 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-4

FIRST FINANCIAL CORP /IN/

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities
Fees to be Paid 1 Equity Common Stock, $0.125 stated value per share Other 1,038,879 $ 53,888,786.85 0.000087 $ 4,688.32
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 53,888,786.85

$ 4,688.32

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 4,688.32

Offering Note

1

Rule 457(f) Fee Calculation Details

Represents the maximum number of shares of common stock, $0.125 stated value per share ("FFC common stock"), of First Financial Corporation ("FFC") estimated to be issuable by FFC upon completion of the merger of First Illinois Corporation ("First Illinois") with and into FFC, pursuant to the Agreement and Plan of Merger, dated as of August 26, 2026, by and between FFC and First Illinois (the "merger agreement"), as described in the proxy statement/prospectus included in this registration statement. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement also covers such indeterminate number of additional shares of FFC common stock as may be issuable as a result of stock splits, stock dividends or similar transactions. The proposed maximum aggregate offering price has been estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(f)(2) and 457(f)(3) under the Securities Act. There is no market for the common stock, $1.00 par value per share, of First Illinois ("First Illinois common stock"), which is not listed or quoted on any securities exchange or automated quotation system, and First Illinois does not have an accumulated capital deficit. Accordingly, the proposed maximum aggregate offering price is equal to (i) the product of (A) $34.10, the book value per share of First Illinois common stock as of September 30, 2026, the latest practicable date prior to the filing of this registration statement, and (B) 2,591,430, the maximum number of shares of First Illinois common stock that may be exchanged or cancelled in the merger (consisting of 2,424,590 shares of First Illinois common stock outstanding and 166,840 shares of First Illinois common stock issuable upon the exercise of outstanding stock options), which product equals $88,367,763.00, less (ii) $34,478,976.15, the estimated maximum aggregate amount of cash to be paid by FFC in exchange for shares of First Illinois common stock in the merger (calculated as the $44.35 per share cash consideration multiplied by 777,429, the maximum number of shares of First Illinois common stock that may be converted into the right to receive the cash consideration under the merger agreement, assuming the exercise of all outstanding First Illinois stock options and the resulting proportionate increase in such maximum number from 727,377). The registration fee has been calculated by multiplying the proposed maximum aggregate offering price of $53,888,786.85 by 0.0000870 (i.e., $87.00 per $1,000,000).
Amount of Securities to be Received or Cancelled Value per Share of Securities to be Received or Cancelled Total Value of Securities to be Received or Cancelled Cash Consideration Received by the registrant Cash Consideration (Paid) by the registrant Maximum Aggregate Offering Price
2,591,430 $ 34.10 $ 88,367,763.00 $ 34,478,976.15 $ 53,888,786.85

Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name 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
Fee Offset Sources
Rule 457(p)
Fee Offset Claims
Fee Offset Sources
Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date