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F-1 EX-FILING FEES 0001848275 N/A N/A 0001848275 1 2026-09-25 2026-09-25 0001848275 2026-09-25 2026-09-25 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

F-1

TOP Financial Group Ltd

Table 1: Newly Registered and Carry Forward Securities

                                           
Line Item Type   Security Type   Security Class Title   Notes   Fee Calculation
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   Class A Ordinary Shares, par value US$0.005 per share(2)   (1)   Other   98,179,613   $ 15.22   $ 1,494,293,709.86   0.0000870   $ 130,003.55
                                           
Total Offering Amounts:   $ 1,494,293,709.86         130,003.55
Total Fees Previously Paid:               0.00
Total Fee Offsets:               0.00
Net Fee Due:             $ 130,003.55

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Offering Note(s)

(1) The registration fee for securities is estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c). In accordance with Rule 416(a), the Registrant is also registering an indeterminate number of additional shares of ordinary shares that shall be issuable pursuant to Rule 416 to prevent dilution resulting from share splits, share dividends or similar transactions.

Include 98,179,613 Class A Ordinary Shares to be offered by the Selling Shareholders.

Estimated solely for the purposes of calculating the registration fee pursuant to Rule 457(c) under the Securities Act, on the basis of the average of the high and low trading prices ($15.64 and $14.80, respectively) of the Class A Ordinary Shares on September 24, 2026, as reported on the Nasdaq Stock Market.