| (1) |
All
shares registered pursuant to this registration statement are to be offered for resale by the Selling Shareholder. Pursuant to Rule
416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers such
indeterminate number of additional Class A Common Shares of the registrant, no par value, issued to prevent dilution resulting from
stock splits, stock dividends or similar events. |
| (2) |
In
accordance with Rule 457(g), the entire registration fee for the warrants is allocated to the common stock underlying the warrants,
and no separate fee is payable for the warrants. |
| (3) |
The
number of shares of common stock underlying warrants being registered of up to 500,000 Class A Common Shares issuable upon the exercise
of 500,000 Pre-Funded warrants. |
| (4) | Estimated
solely for purposes of calculating the registration fee, based on the average of the $9.2179 (high) and $8.82 (low) prices for our
Class A Common Shares as quoted on The Nasdaq Capital Market on July 25, 2025, in accordance with Rule 457(c) under the Securities
Act. |