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Exhibit 107

 

Calculation of Filing Fee Table

Form S-3

(Form Type)

Superior Group of Companies, 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

   

Proposed
Maximum
Offering
Price Per
Unit

   

Maximum
Aggregate
Offering Price

 

Fee Rate

   

Amount of
Registration
Fee

Newly Registered Securities

 

Fees to Be

Paid

 

Equity

 

Common Stock, par value $0.001 per share

 

457(o)

(1)     (2)            

Fees to Be

Paid

Equity

 

Preferred Stock, par value $0.001 per share

 

457(o)

(1)     (2)            

Fees to Be

Paid

Debt

 

Debt Securities

 

457(o)

(1)     (2)            

Fees to Be

Paid

Other

 

Warrants

 

457(o)

(1)     (2)            

Fees to Be

Paid

Other

 

Units

 

457(o)

(1)     (2)            

Fees to Be

Paid

Other

 

Subscription Rights

 

457(o)

(1)     (2)            

Fees to Be

Paid

Unallocated
(Universal)
Shelf

   

457(o)

(1)     (2)     $120,000,000   0.00015310     $18,372.00(3)  

Fees to Be

Paid

Equity

 

Common Stock, par value $0.001 per share

 

Other(4)

775,000(5)     $10.28(4)     $7,967,000(4)   0.00015310     $1,219.75(4)  
 

Total Offering Amounts

    $127,967,000         $19,591.75  
 

Total Fees Previously Paid

               
 

Total Fee Offsets

              $13,092.00  
 

Net Fee Due

              $6,499.75  

 

(1)

With respect to the primary offering, there are being registered hereunder such indeterminate (a) number of shares of common stock and preferred stock, (b) principal amount of debt securities, (c) number of warrants to purchase common stock or preferred stock, (d) number of units consisting of any combination of common stock, preferred stock or debt securities, (e) number of subscription rights to purchase common stock, preferred stock, debt securities, warrants, or units, as may be sold by the registrant from time to time, which together shall have an aggregate initial offering price not to exceed $120,000,000. If any debt securities are issued at an original issue discount, then the principal amount of such debt securities shall be in such greater amount as shall result in an aggregate initial offering price not to exceed $120,000,000, less the aggregate dollar amount of all securities previously issued hereunder. Any securities registered hereunder may be sold separately or in combination with other securities registered hereunder. The securities registered also include such indeterminate number of shares of common stock and preferred stock as may be issued upon conversion of or in exchange for preferred stock or debt securities that provide for conversion or exchange, upon exercise of warrants or pursuant to the anti-dilution provisions of any such securities. The securities registered also include rights to acquire common stock, preferred stock or units of the registrant under any shareholder rights plan then in effect, if applicable under the terms of any such plan. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares registered hereunder include such indeterminate number of shares of common stock and preferred stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.

 

 

 

(2)

The proposed maximum aggregate offering price per unit will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security.

 

(3)

Calculated pursuant to Rule 457(o) under the Securities Act.

 

(4)

Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act. The proposed maximum offering price per share and the maximum aggregate offering price are based upon the average of the high and low prices reported for the registrant’s common stock on May 7, 2025, a date within five business days prior to the filing of this registration statement.

 

(5)

Represents the resale of 775,000 shares of the registrant’s common stock by the selling stockholders referenced in the registration statement. Pursuant to Rule 416 under the Securities Act, the shares registered hereunder include such indeterminate number of shares of common stock and preferred stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.

 

 

Table 2 Fee Offset Claims and Sources

 

 

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

Rule 457(p)

Fee Offset Claims

Superior Group of Companies, Inc.

S-3

333-

May 13, 2025

 

(1)

Equity

Common Stock, par value $0.001 per share

 

(1)

 

Fee Offset Claims

Superior Group of Companies, Inc.

S-3

333-

May 13, 2025

 

(1)

Equity

Preferred Stock, par value $0.001 per share

 

(1)

 

Fee Offset Claims

Superior Group of Companies, Inc.

S-3

333-

May 13, 2025

 

(1)

Debt

Debt Securities

 

(1)

 

Fee Offset Claims

Superior Group of Companies, Inc.

S-3

333-

May 13, 2025

 

(1)

Other

Warrants

 

(1)

 

Fee Offset Claims

Superior Group of Companies, Inc.

S-3

333-

May 13, 2025

 

(1)

Other

Units

 

(1)

 

Fee Offset Claims

Superior Group of Companies, Inc.

S-3

333-

May 13, 2025

 

(1)

Other

Subscription Rights

 

(1)

 

Fee Offset Claims

Superior Group of Companies, Inc.

S-3

333-

May 13, 2025

 

(1)

Unallocated (Universal) Shelf

 

(1)

 

Fees Offset Sources

Superior Group of Companies, Inc.

S-3

333-249760

 

10/30/2020

 

 

 

 

 

$13,092.00

 

 

(1)

Pursuant to Rule 457(p) promulgated under the Securities Act, the registrant hereby offsets the total registration fee due under this registration statement by $13,092.00, which represents the portion of the registration fee previously paid with respect to $120,000,000 of unsold securities previously registered under the registrant’s registration statement on Form S-3 filed on October 30, 2020 (File No. 333-249760). The registrant has terminated any offering that included the unsold securities under the prior registration statement.