| (1) | The Form S-8 registration statement to which this Exhibit 107.1 is attached (the “Registration Statement”) registers 250,000 shares of common stock, par value $0.001 per share (the “Common Stock”), of XPEL Inc., a Nevada corporation (the “Company” or “Registrant”), that may be delivered pursuant to awards under the XPEL, Inc. 2025 Employee Stock Purchase Plan (as amended from time to time, the “Plan”), which shares consist of shares of Common Stock reserved and available for delivery with respect to awards under the Plan and additional shares of Common Stock that may again become available for delivery with respect to awards under the Plan pursuant to the share counting, share recycling and other terms and conditions of the Plan. |