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S-3 EX-FILING FEES 0001851484 N/A N/A 0001851484 1 2026-01-02 2026-01-02 0001851484 2026-01-02 2026-01-02 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-3

CITIUS ONCOLOGY, INC.

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   Common Stock, par value $0.0001 per share   (1)   Other   39,745,478   $ 0.9850   $ 39,149,295.83   0.0001381   $ 5,406.52
                                           
Total Offering Amounts:   $ 39,149,295.83         5,406.52
Total Fees Previously Paid:               0.00
Total Fee Offsets:               0.00
Net Fee Due:             $ 5,406.52

__________________________________________
Offering Note(s)

(1) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also registers an indeterminate number of shares of common stock, $0.0001 par value per share, of Citius Oncology, Inc. that may become issuable by reason of any stock split, stock dividend or similar transaction effected without the receipt of consideration that results in an increase in the number of outstanding shares of the common stock.

The shares of common stock will be offered for resale by the selling stockholders pursuant to the prospectus contained in the registration statement to which this exhibit is attached. The registration statement registers the resale of an aggregate of 39,745,478 shares of the registrant’s common stock, which consists of (i) 21,656,620 shares of common stock issuable upon the exercise of outstanding warrants, (ii) 15,229,358 shares of common stock issuable upon the exercise of outstanding pre-funded warrants, and (iii) 2,859,500 shares of common stock issuable upon the exercise of placement agent warrants.

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) under the Securities Act, based on the average of the high and low prices of the common stock as reported on Nasdaq Capital Market on December 31, 2025 of $0.985 per share.