Exhibit 107
Calculation of Filing Fee Table
Form S-1
(Form Type)
Kaival Brands Innovations Group, Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered (1) | Proposed Maximum Offering Price Per Share | 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 | Equity | Common Stock | 457(c) | 2,000,000 | (2) | $0.20755 | (3) | $415,100 | 0.0001476 | $61.27 | (4) | |||||||||||||||
| Equity | Warrants | 457(i) | 2,000,000 | (5) | — | — | — | — | ||||||||||||||||||
| Equity | Common Stock Underlying Warrants | 457(i) | 2,000,000 | (6) | $5.00 | $10,000,000 | 0.0001476 | $1,476 | (4) | |||||||||||||||||
| Fees Previously Paid | — | — | — | — | — | — | — | |||||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||||
| Carry Forward Securities | — | — | — | — | — | — | — | — | — | |||||||||||||||||
| Total Offering Amounts | $1,537.27 | |||||||||||||||||||||||||
| Total Fees Previously Paid | — | |||||||||||||||||||||||||
| Total Fee Offsets | — | |||||||||||||||||||||||||
| Net Fee Due | $1,537.27 | |||||||||||||||||||||||||
| (1) | Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions. | |
| (2) | Represents the shares of common stock, par value $0.0001 per share, of the Registrant (the “common stock”) which are being distributed by GoFire, Inc. (“GoFire”) to the stockholders of GoFire. | |
| (3) | Estimated solely for the purpose of calculating the registration fee, based on the average of the high and low prices of the common stock on the Nasdaq Capital Market (“Nasdaq”) on November 15, 2023 ($0.20755 per share), in accordance with Rule 457(c) of the Securities Act. | |
| (4) | Calculated pursuant to Rule 457 of the Securities Act by multiplying the proposed maximum aggregate offering price of securities to be registered by 0.00014760. | |
| (5) | Represents common stock purchase warrants (“Warrants”) which are being distributed by GoFire to the stockholders of GoFire. In accordance with Rule 457(i) of the Securities Act, the entire registration fee for the Warrants is allocated to the shares of common stock underlying the Warrants, and no separate fee is payable for the Warrants. | |
| (6) | In accordance with Rule 457(i) of the Securities Act, the proposed maximum offering price is based on the maximum amount which may be received by the Registrant upon exercise of the Warrants. |
