S-8 S-8 EX-FILING FEES 0001385818 AYTU BIOPHARMA, INC N/A Fees to be Paid 0001385818 2025-09-22 2025-09-22 0001385818 1 2025-09-22 2025-09-22 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

AYTU BIOPHARMA, INC

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Stock, par value $0.0001 per share Other 300,000 $ 2.37 $ 711,000.00 0.0001531 $ 108.85

Total Offering Amounts:

$ 711,000.00

$ 108.85

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 108.85

Offering Note

1

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended, this registration statement shall also cover any additional shares of common stock, par value $0.0001 per share ("Common Stock") which may become issuable under the Aytu BioPharma, Inc. 2023 Equity Incentive Plan, as amended (the "Incentive Plan"), by reason of any stock splits, stock dividends, recapitalization or any other similar transaction effected without receipt of consideration which results in an increase in the number of the Registrant's outstanding shares of Common Stock. Estimated pursuant to Rule 457(c) and (h) solely for purposes of calculating the registration fee. The proposed maximum aggregate offering price per share and proposed maximum aggregate offering price are based upon the average of the high and low sale prices of the Registrant's Common Stock as reported on The Nasdaq Stock Market LLC on September 17, 2025. Represents 300,000 shares of Common Stock reserved for future issuance under the Incentive Plan.
Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A