EX-FILING FEES 12 ea021443308ex-fee_capst.htm FILING FEE TABLE

Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Capstone Holding Corp.

(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 |  |  | Proposed Maximum Offering Price |  |  | Maximum Aggregate Offering Price(1)(2) |  |  | Fee Rate |  |  | Amount of Registration Fee
Fees to be paid |  | Equity |  | Common Stock, par value $0.0005 per share |  |  | (1) |  |  | — |  |  |  | — |  |  | $ | 5,750,000.00 |  |  |  | 0.00015310 |  |  | $880.33
Fees to be paid |  | Other |  | Representative’s Warrant |  |  | (4) |  |  | — |  |  |  | — |  |  |  |  |  |  |  | 0.00015310 |
Fees to be paid |  | Equity |  | Common Stock, par value $0.0005 per share, issuable upon exercise of the Representative’s Warrant (3) |  |  | (1) |  |  | — |  |  |  | — |  |  | $ | 287,500 |  |  |  | 0.00015310 |  |  | $44.02
|  |  |  |  |  | Total Offering Amounts |  |  | $ | 6,037,500 |  |  |  |  |  |  | $924.35
|  |  |  |  |  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  | $918.61
|  |  |  |  |  | Total Fee Offsets |  |  |  |  |  |  |  |  |  |  | —
|  |  |  |  |  | Net Fee Due |  |  |  |  |  |  |  |  |  |  | $5.74

(1) | Estimated solely for the purpose of calculating the amount of the registration fee in pursuant to Rule 457(o) under the Securities Act of 1933, as amended.

(2) | Includes shares of Common Stock granted pursuant to the underwriters’ option to purchase additional shares of Common Stock.

(3) | The registrant has agreed to issue, upon the closing of this offering, warrant to the representative of the underwriters, entitling them to purchase a number of shares of common stock equal to 5% of the aggregate shares of common stock sold in this offering (including any shares sold pursuant to the over-allotment option). The exercise price of the underwriter warrant will be equal to 100% of the public offering price of the common stock offered hereby.

(4) | In accordance with Rule 457(g) under the Securities Act, because the shares of Common Stock underlying the Representative’s Warrant are registered hereby, no separate registration fee is required with respect to the Representative’s Warrant registered hereby.