Form: S-8

Securities to be offered to employees in employee benefit plans

S-8 S-8 EX-FILING FEES 0002009312 Powerus Corp N/A Fees to be Paid 0002009312 2026-10-06 2026-10-06 0002009312 1 2026-10-06 2026-10-06 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Powerus 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 Stock, par value $0.001 per share Other 50,000,000 $ 3.33 $ 166,500,000.00 0.000087 $ 14,485.50

Total Offering Amounts:

$ 166,500,000.00

$ 14,485.50

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 14,485.50

Offering Note

1

This registration statement covers shares of common stock, par value $0.001 per share (the "Common Stock") of Powerus Corporation (the "Registrant") reserved for issuance under the Powerus Corporation 2026 Equity Incentive Plan. 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 of the Registrant that become issuable with respect to the securities identified in the above table by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant's receipt of consideration that results in an increase in the number of the outstanding shares of Common Stock. Estimated solely for purposes of calculating the registration fee, pursuant to Rule 457(h) and Rule 457(c), based on the average of the high and low sale prices per share of Common Stock on October 2, 2026, as reported on The Nasdaq Capital Market.

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
Fee Offset Sources