S-4 S-4 EX-FILING FEES 0000318300 PEOPLES BANCORP INC N/A N/A 0000318300 2026-05-27 2026-05-27 0000318300 1 2026-05-27 2026-05-27 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables
S-4
PEOPLES BANCORP INC

Table 1: Newly Registered and Carry Forward Securities | ☐Not Applicable
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|  | 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 Shares, without par value | Other | 2,051,540 |  | $ 70,367,835.72 | 0.0001381 | $ 9,717.80 |  |  |  |
Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |
Carry Forward Securities
Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Total Offering Amounts: |  | $ 70,367,835.72 |  | $ 9,717.80 |  |  |  |
|  |  | Total Fees Previously Paid: |  |  |  | $ 0.00 |  |  |  |
|  |  | Total Fee Offsets: |  |  |  | $ 0.00 |  |  |  |
|  |  | Net Fee Due: |  |  |  | $ 9,717.80 |  |  |  |

Offering Note |

1 | Rule 457(f) Fee Calculation Details (1) Represents the estimated maximum number of common shares, without par value, of Peoples Bancorp Inc. ("Peoples", and such shares the "Peoples common shares") estimated to be issuable upon completion of the merger of Citizens National Corporation ("Citizens") with and into Peoples (such merger, the "merger") described in the proxy statement/prospectus contained herein, which is the product of 976,924 common shares, without par value, of Citizens ("Citizens common shares"), issued and outstanding, multiplied by the exchange ratio of 2.10 Peoples common shares per each Citizens common share. (2) Calculated pursuant to Rule 457(f)(1) and (3) under the Securities Act of 1933, as amended (the "Securities Act"), solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act. Citizens common shares are traded on the OTC Market Group's OTCID Market. Therefore, the maximum aggregate offering price has been calculated as (i) the product of (a) $80.03, the average of the bid and asked price per Citizens common share as reported on the OTC Market Group's OTCID Market as of May 26, 2026, and (b) 976,924, the number of Citizens common shares to be exchanged in the merger, minus (ii) $7,815,392, the maximum amount of cash to be paid by the registrant in connection with the merger and the other transactions described in the enclosed proxy statement/prospectus and the merger agreement. (3) Computed in accordance with Rule 457(f) under the Securities Act to be $9,717.80, which is equal to 0.0001381 multiplied by the proposed maximum aggregate offering price of $70,367,835.72.
| 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
--- | --- | --- | --- | --- | --- | ---
| 976,924 | $ 80.03 | $ 78,183,227.72 |  | $ 7,815,392.00 | $ 70,367,835.72

Table 2: Fee Offset Claims and Sources | ☑Not Applicable
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|  | 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
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| 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
--- | --- | --- | --- | --- | --- | --- | ---