EX-FILING FEES

EX-FILING FEES

Calculation of Filing Fee Tables
S-8
BNB PLUS 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	5,000,000	$ 1.55	$ 7,750,000.00	0.0001381	$ 1,070.27
Total Offering Amounts:						$ 7,750,000.00		$ 1,070.27
Total Fee Offsets:								$ 0.00
Net Fee Due:								$ 1,070.27

Offering Note

¹	Pursuant to Rule 416 of the Securities Act of 1933, as amended (the "Securities Act"), this registration statement shall also cover any additional shares of BNB Plus Corp. (the "Company") common stock, $0.001 par value per share (the "Common Stock"), which become issuable under the Applied DNA Sciences, Inc. 2020 Equity Incentive Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration which results in an increase in the number of the outstanding shares of the Company. Estimated in accordance with Rules 457(c) and (h) under the Securities Act solely for the purpose of calculating the registration fee based upon the average of the high ($1.59) and low ($1.50) prices of the Common Stock as reported on The Nasdaq Capital Market on January 27, 2026.

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