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0001692415 EX-FILING FEES 0001692415 2026-01-21 2026-01-21 0001692415 1 2026-01-21 2026-01-21 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

 

Exhibit 107

 

CALCULATION OF FILING FEE TABLES

 

Form S-8

 

(Form Type)

 

Co-Diagnostics, Inc.

 

(Exact Name of Registrant as Specified in its Charter)

 

TABLE 1 - NEWLY REGISTERED SECURITIES

 

Security
Type
  Security
Class
Title
  Fee
Calculation
Rule
 

Amount
Registered

(1)

   Proposed
Maximum
Offering
Price Per
Unit
   Maximum
Aggregate
Offering
Price
   Fee
Rate
   Amount of
Registration
Fee
 
Equity  Common Stock, par value $0.001 per share  Other   223,334  (2)  $2.84 (3)  $634,268.56 (3)   0.0001381   $87.60 
Total Offering Amounts            $634,268.56        $87.60 
Total Fee Offsets                      $0 
Net Fee Due                      $87.60 

 

(1) This registration statement on Form S-8 covers an aggregate of (i) 223,334 shares (the “Shares”) of common stock, par value $0.001 per share (the “Common Stock”), of Co-Diagnostics, Inc. (the “Registrant”), reserved for issuance pursuant to the Co-Diagnostics, Inc. 2025 Equity Incentive Plan (the “Incentive Plan”), which was approved by shareholders on May 28, 2025, and (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), any additional shares of Common Stock that become issuable under the Incentive Plan by reason of any stock dividend, stock split, or other similar transaction.
   
(2) Represents unissued shares of Common Stock that may be issuable in the future pursuant to the Plan.
   
(3) Pursuant to Rule 457(c) and 457(h) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $2.84 which is the average of the final bid and ask prices of shares of the Registrant’s Common Stock on the OTC Pink Open Market on January 16, 2026.