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0001775734 EX-FILING FEES 0001775734 2025-12-05 2025-12-05 0001775734 1 2025-12-05 2025-12-05 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

 

Exhibit 107

 

CALCULATION OF FILING FEE TABLES

 

FORM S-8

 

(Form Type)

 

BENEFICIENT

 

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

  

Security

Type

 

Security
Class

Title

  Fee
Calculation
or Carry
Forward
Rule
  Amount
Registered(1)(2)
  

Proposed

Maximum

Offering

Price Per
Share(3) 

  

Proposed

Maximum
Aggregate
Offering
Price(3) 

   Fee Rate  

Amount of

Registration
Fee

 
                              
Newly Registered Securities 
Fees to be paid  Equity  Class A
Common
Stock
  457(c) and  457(h)   2,023,618   $0.5707   $1,154,878.79   $0.0001381   $159.49 
Fees Previously Paid                                  
                                  
Carry Forward Securities 
Carry Forward Securities                                  
      Total Offering Amounts        $1,154,878.79        $159.49 
      Total Fees Previously Paid                  $ 
      Total Fee Offsets                  $ 
      Net Fee Due                  $159.49 

 

(1) This Registration Statement on Form S-8 (the “Registration Statement”) covers (i) shares of Class A common stock, $0.001 par value per share (“Class A Common Stock”), of Beneficient (the “Registrant”) authorized for issuance under the Beneficient 2023 Long-Term Incentive Plan (the “Plan”) and (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), any additional shares of Class A Common Stock that may become issuable under the Plan by reason of any stock dividend, stock split or other similar transaction.
(2)   Includes (i) 1,773,618 shares of the Registrant’s Class A Common Stock that have or will become reserved for issuance as a result of the “evergreen” provision of the Plan and (ii) 250,000 shares of Class A Common Stock that may again become available for delivery with respect to awards under the Plan pursuant to the share recycling provision of the Plan. See Explanatory Note.
(3)  Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act, based on the average of the high ($0.5942) and low ($0.5472) prices of the shares of Class A Common Stock on The Nasdaq Capital Market on December 1, 2025 (such date being within five business days of the date that this registration statement was first filed with the Securities and Exchange Commission).

N/A