0000788611 EX-FILING FEES S-1/A 0000788611 2025-07-29 2025-07-29 0000788611 1 2025-07-29 2025-07-29 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

Exhibit 107

CALCULATION OF FILING FEE TABLES

Form S-1

(Form Type)

NextTrip, Inc.

(Exact Name of Registrant as Specified in its Charter)

333-288212

Table 1: Newly Registered Securities

|  | Security Type |  | Security Class Title |  | Fee Calculation or Carry Forward Rule |  | Amount Registered (1) |  |  | Proposed Maximum Offering Price Per Share (2) |  |  | Proposed Maximum Aggregate Offering Price |  |  | Fee Rate |  |  | Amount of Registration Fee |
Newly Registered Securities
Fees to be Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fees Previously Paid |  | Equity |  | Common Stock, $0.001 par value per share |  | Rule 457(c) |  |  | 591,883 |  |  | $ | 4.04 |  |  | $ | 2,391,207.32 |  |  | $ | 0.00015310 |  |  | $ | 366.09 | (3)
Carry Forward Securities
Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Offering Amounts |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 366.09 |
|  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 366.09 |
|  | Total Fees Offsets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
|  | Net Fee Due |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 0.00 |

(1) | Represents the shares of common stock, par value $0.001 per share (“Common Stock”), of NextTrip, Inc. (the “Registrant”) that will be offered for resale by the selling stockholders pursuant to the prospectus contained in the Registration Statement on Form S-1, as amended (the “Registration Statement”), to which this exhibit is attached. The Registration Statement registers an aggregate of 591,883 shares of Common Stock, which consists of (i) 148,168 shares of Common Stock that may be sold and issued to Alumni Capital LP (“Alumni”) from time to time pursuant to a Securities Purchase Agreement entered into between the Registrant and Alumni on September 19, 2024 (the “Alumni Purchase Agreement”); (ii) 32,786 shares of Common Stock issued to Alumni as commitment shares in connection with the execution of the Alumni Purchase Agreement; (iii) 176,774 shares of Common Stock issuable upon exercise of warrants issued to Alumni, together with non-convertible promissory notes, pursuant to Securities Purchase Agreements entered into by and between the Registrant and Alumni on September 19, 2024 and April 1, 2025, respectively; and (iv) 234,155 shares issuable upon exercise of Series A Warrants issued to Iroquois Master Fund Ltd. and Iroquois Capital Investment Group LLC in a private placement on April 2, 2020. Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), the Registration Statement shall also cover any additional shares of Common Stock that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Common Stock.
(2) | Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) under the Securities Act. The offering price per share and aggregate offering price are based upon the average of the high and low prices for the Common Stock, as reported on the Nasdaq Capital Market on July 24, 2025, a date within five business days prior to the filing of the Registration Statement.
(3) | A registration fee of $1,166.42 was previously paid by the Registrant in connection with the initial filing of the Registration Statement, as filed with the Securities and Exchange Commission on June 20, 2025, which provided for the registration of 2,366,056 shares of Common Stock. The number of shares of Common Stock being registered pursuant to the Registration Statement is being decreased, by amendment, to 591,883 shares.