| (1) |
Represents
the shares of common stock, par value $0.001 per share (“Common Stock”), of NextTrip, Inc. (the “Registrant”)
that will be offered for resale by the selling stockholder pursuant to the prospectus contained in the Registration Statement on
Form S-3, (the “Registration Statement”), to which this exhibit is attached. The Registration Statement registers an
aggregate of 2,000,000 shares of Common Stock, which consists of (i) 1,000,000 shares of Common Stock that was issued to Armistice
Capital Master Fund Ltd.(“Armistice”) in a private placement pursuant to a Securities Purchase Agreement entered into
between the Registrant and Armistice on December 22, 2025 (the “ Purchase Agreement”); and (ii) 1,000,000 shares of Common
Stock issuable pursuant to the exercise of warrants issued to Armistice pursuant to the Purchase Agreement Pursuant to Rule 416(a)
of the Securities Act of 1933, as amended (the “Securities Act”), the Registration Statement shall also cover any additional
shares of Common Stock that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction
effected without receipt of consideration that increases the number of outstanding shares of Common Stock. |