S-1 EX-FILING FEES 0001590418 N/A N/A 0001590418 1 2025-11-21 2025-11-21 0001590418 2025-11-21 2025-11-21 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

FOCUS UNIVERSAL 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   (1)   Other   10,558,975   $ 2.97   $ 31,360,155.75   0.0001381   $ 4,330.84
                                           
Total Offering Amounts:   $ 31,360,155.75         4,330.84
Total Fees Previously Paid:                
Total Fee Offsets:               0.00
Net Fee Due:             $ 4,330.84

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Offering Note(s)

(1) Estimated solely for the purpose of calculating the registration fee. The estimate is made pursuant to Rule 457(c) of the Securities Act of 1933, as amended, based on $2.97 per share, which represents the average of the high and low sales prices of the Company's common stock on November 21, 2025, as reported on the Nasdaq Capital Market.

The Company will not receive any proceeds from the sale of its common stock by the selling stockholders.