# EDGAR Filing Document

**Accession Number:** 0001606242
**File Stem:** 0001213900-26-020402
**Filing Date:** 2026-2
**Character Count:** 30116
**Document Hash:** 185738fae1347da961b36244a401fdca
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-020402.hdr.sgml**: 20260225

**ACCESSION NUMBER**: 0001213900-26-020402

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260225

**DATE AS OF CHANGE**: 20260225

**EFFECTIVENESS DATE**: 20260225

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Virtuix Holdings Inc.
- **CENTRAL INDEX KEY:** 0001606242
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 464371395
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293746
- **FILM NUMBER:** 26679250

**BUSINESS ADDRESS:**
- **STREET 1:** 1826 KRAMER LANE
- **STREET 2:** SUITE H
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78758
- **BUSINESS PHONE:** 832-260-3337

**MAIL ADDRESS:**
- **STREET 1:** 11500 METRIC BLVD., SUITE 430
- **STREET 2:** SUITE H
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78758

**As filed with the United States Securities and Exchange Commission on February 25, 2026.**

**Registration No: 333-** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM s-8**

**REGISTRATION STATEMENT**

**UNDER THE SECURITIES ACT OF 1933**

**Virtuix Holdings Inc.**

(Exact Name of Registrant as Specified in its Charter)

---

| | |
|:---|:---|
| **Delaware** | **46-4371395** |
| (State or Other Jurisdiction of <br> Incorporation or Organization) | (I.R.S. Employer <br> Identification Number) |
| **11500 Metric Blvd, Suite 430<br> Austin, TX** | **78758** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

---

| |
|:---|
| **Virtuix Holdings Inc. 2025 Omnibus Incentive Plan**<br> **Virtuix Holdings Inc. 2025 Long-Term Incentive Plan** <br> **Virtuix Holdings Inc. 2014 Long-Term Incentive Plan** |
| (Full Title of Plans) |

---

---

| |
|:---|
| **Jan Goetgeluk**<br> **Chief Executive Officer**<br> **Virtuix Holdings Inc.** <br> **11500 Metric Blvd, Suite 430<br> Austin, TX 78758**<br> **(512) 947-9029** |
| (Name, address, and telephone number, including area code, of agent for service)<br>|

---

**Copies to:**

---

| | |
|:---|:---|
| **Michael Blankenship**<br> **Winston & Strawn, LLP**<br> **800 Capitol St, Suite 2400**<br> **Houston, Texas 77002**<br> **(713) 651-2600** | **Jan Goetgeluk**<br> **Chief Executive Officer**<br> **Virtuix Holdings Inc.** <br> **11500 Metric Blvd, Suite 430<br> Austin, TX 78758**<br> **(512) 947-9029** |

---

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or 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 ☒ <br> 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. ☐

**Part I**

**INFORMATION REQUIRED IN THE<br> SECTION 10(a) PROSPECTUS**

The documents containing information specified by Part I of Form S-8 will be sent or given to participants in the Virtuix Holdings Inc. 2025 Omnibus Incentive Plan (the "2025 Omnibus Plan"), the Virtuix Holdings Inc. 2025 Long-Term Incentive Plan (the "2025 LTIP"), and the Virtuix Holdings Inc. 2014 Long-Term Incentive Plan (the "2014 LTIP"), as specified in Rule 428(b)(1) promulgated by the Securities and Exchange Commission (the "Commission") under the Securities Act of 1933, as amended (the "Securities Act"). Such documents are not being filed with the Commission but constitute (along with the documents incorporated by reference into this Registration Statement on Form S-8 (this "Registration Statement") pursuant to Item 3 of Part II hereof), a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

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

The following documents that Virtuix Holdings Inc. (the "Company" or "we") has filed with the Commission under the Securities Act and the Securities Exchange Act of 1934 (the "Exchange Act") are incorporated by reference into this Registration Statement:

● The Company's Registration Statement on [Form S-1](https://www.sec.gov/Archives/edgar/data/1606242/000121390025126587/ea0251002-06.htm) , as amended, filed with the Commission on December 30, 2025 (File No. 333-292487), which contains the Company's audited financial statements for the Company's latest fiscal year for which such statements have been filed;

● The Company's Current Reports on [Form 8-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/1606242/000121390026008253/ea0274198-8k_virtuix.htm) filed on January 27, 2026; and

● The description of the Company's common stock contained in the Company's Registration Statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1606242/000121390026006489/ea0273409-8a12b_virtuix.htm) (File No. 001-43067) filed with the Commission on January 22, 2026, including any amendments or reports filed for the purpose of updating such description.

All reports and other documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part thereof from the date of filing of such documents with the Commission. Any statement contained in a document incorporated, or deemed to be incorporated, by reference in this Registration Statement shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement, or in any other subsequently filed document that also is or is deemed to be incorporated by reference in this Registration Statement, modifies or supersedes such prior statement. Any statement contained in this Registration Statement shall be deemed to be modified or superseded to the extent that a statement contained in a subsequently filed document that is, or is deemed to be incorporated, by reference in this Registration Statement modifies or supersedes such prior statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

No document or information deemed to be furnished and not filed in accordance with the rules of the Commission shall be deemed to be incorporated herein by reference unless such document or information expressly provides to the contrary.

**Item 4. Description of Securities**

Not applicable.

**Item 5. Interests of Named Experts and Counsel**

Not applicable.

**Item 6. Indemnification of Directors and Officers**

Subsection (a) of Section 145 of the General Corporation Law of the State of Delaware (referred to as the "DGCL") empowers a corporation to indemnify any person who was or is a party or who is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the corporation) by reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe the person's conduct was unlawful.

Subsection (b) of Section 145 empowers a corporation to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that the person acted in any of the capacities set forth above, against expenses (including attorneys' fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification shall be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery or the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.

Section 145 further provides that to the extent a director or officer of a corporation has been successful on the merits or otherwise in the defense of any action, suit or proceeding referred to in subsections (a) and (b) of Section 145, or in defense of any claim, issue or matter therein, such person shall be indemnified against expenses (including attorneys' fees) actually and reasonably incurred by such person in connection therewith; that indemnification provided for by Section 145 shall not be deemed exclusive of any other rights to which the indemnified party may be entitled; and the indemnification provided for by Section 145 shall, unless otherwise provided when authorized or ratified, continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of such person's heirs, executors and administrators. Section 145 also empowers the corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against any liability asserted against such person and incurred by such person in any such capacity, or arising out of his status as such, whether or not the corporation would have the power to indemnify such person against such liabilities under Section 145.

Section 102(b)(7) of the DGCL provides that a corporation's certificate of incorporation may contain a provision eliminating or limiting the personal liability of a director or an officer to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director or an officer, provided that such provision shall not eliminate or limit the liability of a director or an officer (i) for any breach of the director's or officer's duty of loyalty to the corporation or its stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) under Section 174 of the DGCL, or (iv) for any transaction from which the director or officer derived an improper personal benefit, and provided further that such provision shall not eliminate or limit the liability of an officer in any action by or in the right of the corporation.

Our sixth amended and restated certificate of incorporation provides for indemnification of our directors, officers, employees and other agents to the maximum extent permitted by the DGCL, and our amended and restated bylaws provide for indemnification of our directors, officers, employees and other agents to the maximum extent permitted by the DGCL.

In addition, we entered into indemnification agreements with each of our directors and officers. These agreements require us to indemnify these individuals to the fullest extent permitted under Delaware law against liabilities that may arise by reason of their service to us, and to advance expenses incurred as a result of any proceeding against them as to which they could be indemnified. We intend to enter into indemnification agreements with our future directors.

**Item 7. Exemption from Registration Claimed**

Not applicable.

**Item 8. Exhibits**

The exhibits filed herewith or incorporated by reference herein are set forth in the Exhibit Index filed as part of this Registration Statement.

**exhibit index**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 4.1 | [Sixth Amended and Restated Certificate of Incorporation of Virtuix Holdings Inc. (incorporated by reference to Exhibit 3.1 filed with the Company's Registration Statement on Form S-1 (File No. 333-292487) filed on December 30, 2025).](https://www.sec.gov/Archives/edgar/data/1606242/000121390025126587/ea025100206ex3-1_virtuix.htm) |
| 4.2 | [Second Amended and Restated Bylaws of Virtuix Holdings Inc., as in effect (incorporated by reference to Exhibit 3.2 filed with the Company's Registration Statement on Form S-1 (File No. 333-292487) filed on December 30, 2025).](https://www.sec.gov/Archives/edgar/data/1606242/000121390025126587/ea025100206ex3-2_virtuix.htm) |
| 4.3 | [Virtuix Holdings Inc. 2025 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.15 filed with the Company's Registration Statement on Form S-1 (File No. 333-292487) filed on December 30, 2025).](https://www.sec.gov/Archives/edgar/data/1606242/000121390025126587/ea025100206ex10-15_virtuix.htm) |
| 4.4 | [Virtuix Holdings Inc. 2025 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.18 filed with the Company's Registration Statement on Form S-1 (File No. 333-292487) filed on December 30, 2025).](https://www.sec.gov/Archives/edgar/data/1606242/000121390025126587/ea025100206ex10-18_virtuix.htm) |
| 4.5 | [Virtuix Holdings Inc. 2014 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.24 filed with the Company's Registration Statement on Form S-1 (File No. 333-292487) filed on December 30, 2025).](https://www.sec.gov/Archives/edgar/data/1606242/000121390025126587/ea025100206ex10-24_virtuix.htm) |
| 5.1 | [Opinion of Winston & Strawn LLP (filed herewith).](ea027806701ex5-1_virtuix.htm) |
| 23.1 | [Consent of Winston & Strawn LLP (included in Exhibit 5.1).](ea027806701ex5-1_virtuix.htm) |
| 23.2 | [Consent of M&K CPA's, PLLC (filed herewith).](ea027806701ex23-2_virtuix.htm) |
| 24.1 | [Power of Attorney (set forth on signature page).](#poa_029) |
| 107 | [Filing Fee Table (filed herewith).](ea027806701ex-fee_virtuix.htm) |

---

**Item 9. Undertakings**

(a) The undersigned registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement

 

*provided*, *however*, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

**SIGNATURES**

Pursuant to the requirements of the Securities Act, the Company has duly caused this Registration Statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Austin, State of Texas on the 25th day of February, 2026.

---

| | |
|:---|:---|
| **Virtuix Holdings Inc.** | **Virtuix Holdings Inc.** |
| By: | */s/ Jan Goetgeluk* |
| Name: | Jan Goetgeluk |
| Title: | Chief Executive Officer and Chairman |

---

**powers of attorney**

The undersigned officers and directors do hereby constitute and appoint Jan Goetgeluk, with full power of substitution and re-substitution, as our true and lawful attorney-in-fact and agent, to do any and all acts and things in our name and behalf in our capacities as directors and officers, and to execute any and all instruments for us and in our names in the capacities indicated below, that such person may deem necessary or advisable to enable the Company to comply with the Securities Act and any rules, regulations and requirements of the Commission in connection with this Registration Statement, including specifically, but not limited to, power and authority to sign for us, any of us, in the capacities indicated below, any and all amendments hereto (including post-effective amendments); and we do hereby ratify and confirm all that said attorney-in-fact and agent, or his or her substitute, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Jan Goetgeluk* | Chief Executive Officer and Chairman<br> (Principal Executive Officer) | February 25, 2026 |
| Jan Goetgeluk | Chief Executive Officer and Chairman<br> (Principal Executive Officer) | February 25, 2026 |
| */s/ Thomas McGinnis* | Chief Financial Officer<br> (Principal Financial and Accounting Officer) | February 25, 2026 |
| Thomas McGinnis | Chief Financial Officer<br> (Principal Financial and Accounting Officer) | February 25, 2026 |
| */s/ David Allan* | Chief Operating Officer, President and Director | February 25, 2026 |
| David Allan | Chief Operating Officer, President and Director | February 25, 2026 |
| */s/ Ugo de Charette* |  |  |
| Ugo de Charette | Director | February 25, 2026 |
| */s/ John Cunningham* |  |  |
| John Cunningham | Director | February 25, 2026 |
| */s/ Parthkumar Jani* |  |  |
| Parthkumar Jani | Director | February 25, 2026 |
| */s/ Randolph Read* |  |  |
| Randolph Read | Director | February 25, 2026 |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

February 25, 2026

Virtuix Holdings Inc.

11500 Metric Blvd, Suite 430<br> Austin, TX 78758

Ladies and Gentlemen:

We have acted as special counsel to Virtuix Holdings Inc., a Delaware corporation (the "<u>Company</u>"), in connection with the Form S-8 Registration Statement (the "<u>Registration Statement</u>") relating to the registration of the offer and sale of up to 6,149,470 shares (the "<u>Shares</u>") of the Company's common stock, par value $0.001 per share (the "<u>Common Stock</u>"), issuable pursuant to the terms and in the manner set forth in the Virtuix Holdings Inc. 2025 Omnibus Incentive Plan (the "<u>2025 Omnibus Plan</u>"), the Virtuix Holdings Inc. 2025 Long-Term Incentive Plan (the "<u>2025 LTIP</u>"), and the Virtuix Holdings Inc. 2014 Long-Term Incentive Plan (the "<u>2014 LTIP</u>").

This opinion letter is delivered in accordance with the requirements of Item 601(b)(5) of Regulation S-K promulgated under the Securities Act of 1933, as amended (the "<u>Act</u>").

In connection with this opinion letter, we have examined and are familiar with originals or copies, certified or otherwise identified to our satisfaction, of: (i) the Registration Statement, to be filed with the Securities and Exchange Commission (the "<u>Commission</u>") under the Act; (ii) the Sixth Amended and Restated Certificate of Incorporation of the Company, as currently in effect; (iii) the Second Amended and Restated Bylaws of the Company, as currently in effect; (iv) the 2025 Omnibus Plan, the 2025 LTIP, and the 2014 LTIP; and (v) resolutions of the board of directors of the Company relating to, among other things, the approval of the 2025 Omnibus Plan, the 2025 LTIP, and the 2014 LTIP, the reservation for issuance of the Shares issuable thereunder, and the filing of the Registration Statement. We have also examined such other documents as we have deemed necessary or appropriate as a basis for the opinion set forth below.

In our examination, we have assumed the legal capacity of all natural persons, the genuineness of all signatures, the authenticity of all documents submitted to us as certified or photostatic copies and the authenticity of the originals of such latter documents. As to any facts material to this opinion that we did not independently establish or verify, we have relied upon oral or written statements and representations of officers and other representatives of the Company and others.

Virtuix Holdings Inc.

February 25, 2026

Page Two

Based upon the foregoing and subject to the assumptions, qualifications and limitations set forth herein, we are of the opinion that the Shares have been duly authorized and, when issued, paid for and delivered pursuant to the terms and in the manner set forth in the Plan, and assuming that the Shares have been and remain duly reserved for issuance within the limits of the Common Stock then remaining authorized but unissued, the Shares will be validly issued, fully paid and nonassessable.

The foregoing opinion is based upon and limited to the Delaware General Corporation Law (including the statutory provisions, the applicable provisions of the Delaware Constitution and reported judicial decisions interpreting the foregoing). We express no opinion herein as to any other laws, statutes, regulations or ordinances. This opinion is given as of the date hereof and we assume no obligation to update or supplement such opinion to reflect any facts or circumstances that may hereafter come to our attention or any changes that may hereafter occur. This opinion letter is being furnished solely for the Company's benefit in connection with the offer, sale and issuance of the Shares and is not to be used, quoted or otherwise referred to for any other purpose without our prior written consent.

We hereby consent to the filing of this opinion letter as Exhibit 5.1 to the Registration Statement. In giving such consent, we do not thereby concede that we are experts within the meaning of the Act or that our firm is within the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission.

---

| |
|:---|
| Very truly yours, |
| /s/ Winston & Strawn LLP |
| Winston & Strawn LLP |

---

## Exhibit 23.2

**Exhibit 23.2**

![](ex23-2_001.jpg)

**<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>**

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8, of our report dated August 11, 2025, which appeared in the Virtuix Holdings, Inc. form S-1 relating to the audits of the consolidated financial statements as of March 31, 2025 and 2024 and for the periods then ended. We also consent to the reference to our firm under the caption "Experts" in the Registration Statement.

*/s/ M&K CPA's, PLLC*

The Woodlands, TX

February 25, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Virtuix Holdings Inc.**

**Table 1: Newly Registered Securities**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Class A Common stock, par value $0.001 per share | (1) | Other | 6199470 | $6.04 | $37444798.80 | 0.0001381 | $5171.13 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $37444798.80 |  | 5171.13 |
| Total Fee Offsets: | 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: | Net Fee Due: |  |  | $5171.13 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement on Form S-8 (the "Registration Statement") to which this exhibit relates shall also cover any additional shares of the common stock of Virtuix Holdings Inc. (the "Company," and such shares, "Company Common Stock") that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction that results in an increase in the number of outstanding shares of Company Common Stock. Fee calculated in accordance with Rules 457(c) and 457(h) under the Securities Act. Represents shares of Company Common Stock reserved for future issuance under the Virtuix Holdings Inc. 2025 Omnibus Incentive Plan, plus shares of Company Common Stock underlying awards granted to date under the Virtuix Holdings Inc. 2025 Long-Term Incentive Plan and the Virtuix Holdings Inc. 2014 Long-Term Incentive Plan. Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act and calculated in accordance with Rules 457(c) and 457(h) promulgated thereunder. The aggregate offering price is the average of the high and low sales prices of shares of Company Common Stock on the Nasdaq Global Market on February 23, 2026.