S-8 S-8 EX-FILING FEES 0001790169 Flora Growth Corp. N/A Fees to be Paid 0001790169 2025-12-22 2025-12-22 0001790169 1 2025-12-22 2025-12-22 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Flora Growth Corp.

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 Shares, no par value Other 1,506,892 $ 7.56 $ 11,392,103.52 0.0001381 $ 1,573.25

Total Offering Amounts:

$ 11,392,103.52

$ 1,573.25

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 1,573.25

Offering Note

1

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement shall also cover any additional shares of the Registrant's common shares that become issuable under the Flora Growth Corp. 2022 Incentive Compensation Plan, as amended on June 6, 2023, August 14, 2024, June 30, 2025 and December 19, 2025 (the "Plan"), by reason of any stock dividend, stock split, recapitalization or similar transaction effected without the Registrant's receipt of consideration which would increase the number of outstanding shares of common stock. Represents common shares of the Registrant available for future issuance under the Plan. Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) and Rule 457(c) promulgated under the Securities Act. The offering price per share and the aggregate offering price for shares reserved for future issuance under the Plan are based on the average of the high and the low price of the Registrant's common shares as reported on the Nasdaq Capital Market on December 19, 2025.
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