# EDGAR Filing Document

**Accession Number:** 0000007623
**File Stem:** 0001437749-26-016580
**Filing Date:** 2026-5
**Character Count:** 22764
**Document Hash:** abec9d369780f7879465d3302ac577ff
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-26-016580.hdr.sgml**: 20260513

**ACCESSION NUMBER**: 0001437749-26-016580

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**REFERENCES 429**: 333-173914

**REFERENCES 429**: 333-238469

**FILED AS OF DATE**: 20260513

**DATE AS OF CHANGE**: 20260513

**EFFECTIVENESS DATE**: 20260513

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ARTS WAY MANUFACTURING CO INC
- **CENTRAL INDEX KEY:** 0000007623
- **STANDARD INDUSTRIAL CLASSIFICATION:** FARM MACHINERY & EQUIPMENT [3523]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 420920725
- **STATE OF INCORPORATION:** NC
- **FISCAL YEAR END:** 1130

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295826
- **FILM NUMBER:** 26971583

**BUSINESS ADDRESS:**
- **STREET 1:** 5556 HIGHWAY 9
- **CITY:** ARMSTRONG
- **STATE:** IA
- **ZIP:** 50514
- **BUSINESS PHONE:** 7122088467

**MAIL ADDRESS:**
- **STREET 1:** 5556 HIGHWAY 9
- **CITY:** ARMSTRONG
- **STATE:** IA
- **ZIP:** 50514

**Registration No. 333-**

**As filed with the Securities and Exchange Commission on May 13, 2026**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D. C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**ART**'**S-WAY MANUFACTURING CO., INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **42-09820725** |
| (State or other jurisdiction of | (I.R.S. Employer Identification No.) |
| incorporation or organization) |  |

---

**5556 Highway 9**

**Armstrong, Iowa 50514**

(Address of Principal Executive Offices) (Zip Code)

**Art**'**s-Way Manufacturing Co., Inc. 2020 Equity Incentive Plan**

(Full title of the plan)

---

| | |
|:---|:---|
| **Michael W. Woods** | *Copies to:* |
| **Chief Financial Officer** | **Jonathan A. Greene** |
| **Art**'**s-Way Manufacturing Co., Inc.** | **Wyrick Robbins Yates & Ponton LLP** |
| **5556 Highway 9** | **4101 Lake Boone Trail, Suite 300** |
| **Armstrong, Iowa 50514** | **Raleigh, NC 27607** |
| **(712) 864-3131** | **Telephone: (919) 781-4000** |
| (Name, address and telephone number, |  |
| including area code, of agent for service) |  |

---

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

------

**EXPLANATORY NOTE**

Pursuant to General Instruction E to Form S-8, this Registration Statement on Form S-8 is being filed for the purpose of registering an additional 500,000 shares of Art's-Way Manufacturing Co., Inc.'s (the "Company" or the "Registrant") common stock to be issued pursuant to the Art's-Way Manufacturing Co., Inc. 2020 Equity Incentive Plan, as amended (the "2020 Plan") and for which a registration statement of the Registrant on Form S-8 relating to the 2020 Plan is effective.

**INCORPORATION BY REFERENCE OF CONTENTS OF**

**REGISTRATION STATEMENTS ON FORM S-8**

The contents of the registration statements on Form S-8 filed by the Registrant with the Securities and Exchange Commission on [<u>May 4, 2011</u>](http://www.sec.gov/Archives/edgar/data/7623/000143774911002782/artsway_s8-042811.htm) (as amended on [<u>May 18, 2020</u>](http://www.sec.gov/Archives/edgar/data/7623/000143774920011161/artw20200513_s8pos.htm)) (File No. 333-173914), and [<u>May 18, 2020</u>](http://www.sec.gov/Archives/edgar/data/7623/000143774920011159/artw20200513_s8.htm) (File No. 333-238469), relating to the 2020 Plan, as modified or superseded pursuant to Rule 412 under the Securities Act of 1933, as amended, are incorporated herein by reference.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The following documents filed by the Registrant with the Securities and Exchange Commission (the "Commission") are incorporated in and made a part of this Registration Statement by reference, as of their respective dates:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Company's [<u>Annual Report on Form 10-K</u>](http://www.sec.gov/ix?doc=/Archives/edgar/data/7623/000143774926003904/artw20251130_10k.htm) for the fiscal year ended November 30, 2025, filed February 12, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The portions of the Company's [<u>Proxy Statement</u>](http://www.sec.gov/ix?doc=/Archives/edgar/data/7623/000143774926007917/artw20260306_def14a.htm) , filed March 12, 2026, for the Company's 2026 Annual Meeting of Stockholders incorporated by reference into the Company's Annual Report.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. The Company's [<u>Quarterly Report on Form 10-Q</u>](http://www.sec.gov/ix?doc=/Archives/edgar/data/7623/000143774926012161/artw20260228_10q.htm) for the quarter ended February 28, 2026, filed April 13, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. The Company's Current Reports on Form 8-K filed [<u>December 29, 2025</u>](http://www.sec.gov/ix?doc=/Archives/edgar/data/7623/000143774925038843/artw20251229_8k.htm) and [<u>April 22, 2026</u>](http://www.sec.gov/ix?doc=/Archives/edgar/data/7623/000143774926013019/artw20260422_8k.htm) .

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. The description of the Company's Common Stock included on [<u>Exhibit 4.1</u>](http://www.sec.gov/Archives/edgar/data/7623/000143774920001888/ex_171090.htm) to the Company's Annual Report on Form 10-K for the fiscal year ended November 30, 2019.

All documents filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered by this Registration Statement have been sold or that deregisters all securities then remaining unsold will be deemed to be incorporated by reference in this Registration Statement and to be a part of this Registration Statement from the date of filing of such document.

------

**Item 8. Exhibits.**

The following table sets forth the exhibits either filed herewith or incorporated herein by reference:

---

| | |
|:---|:---|
| **Exhibit No.**  | **Description** |
| 4.1 | [<u>Conformed Certificate of Incorporation of Art'</u><u>s-Way Manufacturing Co., Inc. (incorporated by reference to Exhibit 3.1 to the Company</u><u>'</u><u>s Annual Report on Form 10-K for the fiscal year ended November 30, 2020)</u>](http://www.sec.gov/Archives/edgar/data/7623/000143774921002312/ex_224746.htm) |
| 4.2 | [<u>Conformed Bylaws of Art'</u><u>s-Way Manufacturing Co., Inc. (incorporated by reference to Exhibit 3.2 to the Company</u><u>'</u><u>s Annual Report on Form 10-K for the fiscal year ended November 30, 2020)</u>](http://www.sec.gov/Archives/edgar/data/7623/000143774921002312/ex_224747.htm) |
| 5.1\* | [Opinion of Wyrick Robbins Yates & Ponton LLP](ex_959239.htm) |
| 23.1\* | [Consent of Eide Bailly LLP](ex_961380.htm) |
| 23.2 | [Consent of Wyrick Robbins Yates & Ponton LLP (contained in Exhibit 5.1)](ex_959239.htm) |
| 24.1 | [Power of Attorney (contained on signature page)](#poa) |
| 99.1 | [<u>Art'</u><u>s-Way Manufacturing Co., Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company</u><u>'</u><u>s Current Report on Form 8-K filed May 4, 2020)</u>](http://www.sec.gov/Archives/edgar/data/7623/000143774920009206/ex_183916.htm) |
| 99.2\* | [Amendment No. 1 to the Art's-Way Manufacturing Co., Inc. 2020 Equity Incentive Plan](ex_959240.htm) |
| 99.3 | [<u>Form of Restricted Stock Agreement under 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.2 to the Company'</u><u>s Current Report on Form 8-K filed May 4, 2020)</u>](http://www.sec.gov/Archives/edgar/data/7623/000143774920009206/ex_183917.htm) |
| 99.4 | [Form of Restricted Stock Unit Agreement under 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.3 to the Company's Current Report on Form 8-K filed May 4, 2020)](http://www.sec.gov/Archives/edgar/data/7623/000143774920009206/ex_183918.htm) |
| 99.5 | [Form of Incentive Stock Option Award under 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.4 to the Company's Current Report on Form 8-K filed May 4, 2020)](http://www.sec.gov/Archives/edgar/data/7623/000143774920009206/ex_183919.htm) |
| 99.6 | [Form of Non-Qualified Option Award under 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.5 to the Company's Current Report on Form 8-K filed May 4, 2020)](http://www.sec.gov/Archives/edgar/data/7623/000143774920009206/ex_183920.htm) |
| 107\* | [Filing Fee Table](ex_959241.htm) |
| \*Filed herewith |  |

---

------

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Armstrong, State of Iowa, on May 13, 2026.

---

| | |
|:---|:---|
| ART'S-WAY MANUFACTURING CO., INC. | ART'S-WAY MANUFACTURING CO., INC. |
| By:  | /s/ Marc H. McConnell |
|  | Marc H. McConnell |
|  | Chairman, President and Chief Executive Officer |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the undersigned officers and directors of the Registrant do hereby constitute and appoint Marc H. McConnell, Chairman, President and Chief Executive Officer, and Michael W. Woods, Chief Financial Officer, and each of them, the lawful attorneys-in-fact and agents with full power and authority to do any and all acts and things and to execute any and all instruments that said attorneys and agents, and any one of them, determine may be necessary or advisable or required to enable said corporation to comply with the Securities Act of 1933, as amended, and any rules or regulations or requirements of the Securities and Exchange Commission in connection with this Registration Statement. Without limiting the generality of the foregoing power and authority, the powers granted include the power and authority to sign the names of the undersigned officers and directors in the capacities indicated below to this Registration Statement, to any and all amendments, both pre-effective and post-effective, and supplements to this Registration Statement, and to any and all instruments or documents filed as part of or in conjunction with this Registration Statement or amendments or supplements thereof, and each of the undersigned hereby ratifies and confirms that all said attorneys and agents, or any one of them, shall do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the dates indicated below.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Marc H. McConnell | Chairman, President and Chief Executive Officer | May 13, 2026 |
| Marc H. McConnell | *(principal executive officer)* |  |
| /s/ Michael W. Woods | Chief Financial Officer | May 13, 2026 |
| Michael W. Woods | *(principal financial officer and principal accounting officer)* |  |
| /s/ Thomas E. Buffamante | Director | May 13, 2026 |
| Thomas E. Buffamante |  |  |
| /s/ Randall C. Ramsey | Director | May 13, 2026 |
| Randall C. Ramsey |  |  |
| /s/ Matthew N. Westendorf | Director | May 13, 2026 |
| Matthew N. Westendorf |  |  |
| /s/ David A. White | Director | May 13, 2026 |
| David A. White |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

Wyrick Robbins Yates & Ponton LLP

4101 Lake Boone Trail, Suite 300

Raleigh, North Carolina 27607

May 13, 2026

Board of Directors

Art's-Way Manufacturing Co., Inc.

5556 Highway 9

Armstrong, Iowa 50514

**Re: Registration Statement on Form S-8**

Gentlemen:

We have examined the Registration Statement on Form S-8 filed on or about the date hereof by Art's-Way Manufacturing Co., Inc., a Delaware corporation (the "Registrant"), with the U.S. Securities and Exchange Commission (the "Registration Statement"), in connection with the registration under the Securities Act of 1933, as amended, of an aggregate of 500,000 shares of common stock, $0.01 par value per share (the "Shares"). We understand that the Shares are to be issued pursuant to the Art's-Way Manufacturing Co., Inc. 2020 Equity Incentive Plan, as amended (the "2020 Plan"). In our examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals and the conformity with the original of all documents submitted to us as copies thereof.

As the Registrant's legal counsel, we have examined the proceedings taken, and are familiar with the proceedings proposed to be taken, in connection with the sale of the Shares pursuant to the 2020 Plan.

It is our opinion that, upon completion of the proceedings being taken or contemplated by us, as the Registrant's counsel, to be taken prior to the issuance of the Shares, the Shares when issued in the manner referred to in the Registration Statement and in accordance with the 2020 Plan, will be validly issued, fully paid and nonassessable.

We consent to the use of this opinion as an exhibit to the Registration Statement and further consent to the use of our name wherever appearing in the Registration Statement, including the prospectus constituting a part thereof, and any amendments thereto.

---

| |
|:---|
| Sincerely,  |
| /s/ Wyrick Robbins Yates & Ponton LLP  |

---

## Exhibit 23.1

**Exhibit 23.1** 

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We have issued our report dated February 12, 2026, with respect to the consolidated financial statements of Art's-Way Manufacturing Co., Inc. included in the Annual Report on Form 10-K for the year ended November 30, 2025, which is incorporated by reference in this Registration Statement.

We consent to the incorporation by reference of the aforementioned report in this Registration Statement.

/s/ Eide Bailly LLP

Denver, Colorado

May 13, 2026

## Exhibit 99.2

**Exhibit 99.2**

**AMENDMENT NO. 1 TO THE**

**ART**'**S-WAY MANUFACTURING CO., INC.**

**2020 EQUITY INCENTIVE PLAN**

WHEREAS, Art's-Way Manufacturing Co., Inc., a Delaware corporation (the "***Company***"), maintains the 2020 Equity Incentive Plan (the "***Plan***"); and

WHEREAS, pursuant and subject to Section 18(a) of the Plan, the board of directors of the Company (the "***Board***") is authorized to amend the Plan, subject to the approval of the Company's stockholders; and

WHEREAS, the Board deems it to be in the best interests of the Company to amend, and to submit for stockholder approval at the next annual meeting of stockholders of the Company, the amendment of the Plan as set forth below.

NOW, THEREFORE, in accordance with the provisions of Section 18(a) of the Plan and conditioned upon the receipt of stockholder approval as described therein, the Plan is hereby amended in the following respects:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Section 6(a) of the Plan is deleted in its entirety and the following substituted in lieu thereof:

"(a) <u>Number of Shares Reserved</u>. The stock to be awarded or optioned under the Plan (the "**Share Authorization**") consists of authorized but unissued or reacquired shares of Common Stock. Subject to Section 15 of the Plan, the maximum aggregate number of shares of Common Stock reserved and available for Awards under the Plan is reserved and available for Awards under the Plan is 1,000,000 shares, plus (i) any shares of Common Stock that, as of the Effective Date, are authorized for issuance under the Prior Plans but have not been issued and are not subject to outstanding options, and (ii) any shares of Common Stock subject to Prior Plan Awards that, after the Effective Date, are cancelled, terminate unearned, expire, are forfeited or lapse for any reason. The maximum aggregate number of shares of Common Stock that may be issued through Incentive Stock Options is 1,000,000 shares."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Except as herein amended, the terms and provisions of the Plan shall remain in full force and effect as originally adopted and approved.

IN WITNESS WHEREOF, the undersigned officer of the Company attests that the foregoing Amendment of the Art's-Way Manufacturing Co., Inc. 2020 Equity Incentive Plan was adopted by the Board on February 13, 2026, and approved by the Company's stockholders on April 21, 2026.

*[Signature on Following Page]*

------

---

| | |
|:---|:---|
| **ART**'**S-WAY MANUFACTURING CO., INC.** | **ART**'**S-WAY MANUFACTURING CO., INC.** |
| By:  | /s/ Marc H. McConnell |
|  | Marc H. McConnell |
|  | Chairman, President and CEO |

---

*[Signature Page to Amendment to the Art*'*s-Way Manufacturing Co., Inc. 2020 Equity Incentive Plan]*

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **ARTS WAY MANUFACTURING CO INC**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Common Stock, $0.01 par value per share | Other | 500000 | $2.6175 | $1308750.00 | 0.0001381 | $180.74 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $1308750.00  |  | $180.74  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $180.74  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> (1) (a) This Registration Statement on Form S-8 ("Registration Statement") covers 500,000 additional shares of common stock, $0.01 par value per share, of Art's-Way Manufacturing Co., Inc. ("Shares") reserved for issuance under the Art's-Way Manufacturing Co., Inc. 2020 Equity Incentive Plan, as amended (the "2020 Plan"). An aggregate of 598,015 Shares issuable under the 2020 Plan had been previously registered pursuant to Registration Statements No. 333-173914 and 333-238469. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended ("Securities Act"), this Registration Statement shall also cover any additional Shares that may become issuable under the 2020 Plan by reason of any stock dividend, stock split, or other similar transaction affecting the Shares. (b) The Proposed Maximum Offering Price Per Unit for the 2020 Plan is estimated pursuant to Rule 457(c) and 457(h) under the Securities Act solely for the purpose of computing the registration fee, based on the average of the high and low prices reported for the Registrant's Shares on the Nasdaq Capital Market on May 6, 2026.

---

| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

---