Exhibit 107
Calculation of Filing Fee Tables
Form S-8
(Form Type)
Lucas GC Limited
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| | Security Type | | Security Class Title | | Fee Calculation or Carry Forward Rule | | Amount Registered(1) | | | Proposed Maximum Offering Price Per Unit | | | Maximum Aggregate Offering Price(1)(2) | | | Fee Rate | | | Amount of Registration Fee | |
Newly Registered Securities | |
Fees to Be Paid | | Equity | | Ordinary shares, par value $0.000005 per share | | Rule 457(c) and Rule 457(h) | | | 11,800,000 | | | $ | 0.62 | | | $ | 7,316,000 | | | $ | 0.0001531 | | | $ | 1,120.08 | |
| | Total Offering Amounts | | | | | | $ | 7,316,000 | | | | | | | $ | 1,120.08 | |
| | Total Fees Previously Paid | | | | | | | | | | | | | | | - | |
| | Total Fee Offsets | | | | | | | | | | | | | | $ | 978.59 | |
| | Net Fee Due | | | | | | | | | | | | | | $ | | 141.49 | |
| (1) | Represents ordinary shares to be issued upon exercise of awards to be granted under the Plan. |
| (2) | Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) and (h) under the Securities Act of 1933, as amended, based on the average of the high ($0.64) and low ($0.60) prices for the Registrant’s ordinary shares on the Nasdaq Capital Market on December 10, 2024. |
Table 2: Fee Offset Claims and Sources
| | 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 | | Lucas GC Limited | | F-1 | | 333-281234 | | August 8, 2024 | | | | $ | 978.59 | | | Equity | | Ordinary shares | | | 3,000,000 | | | $ | 6,630,000 | | | | |
Fee Offset Sources | | Lucas GC Limited | | F-1 | | 333-281234 | | | | August 8, 2024 | | | | | | | | | | | | | | | | | $ | 978.59 |
| (3) | We previously registered 3,000,000 ordinary shares by means of Registration Statement on Form F-1 (File No. 333-281234), as amended, initially filed with the U.S. Securities and Exchange Commission (the “SEC”) on August 5, 2024 (the “Prior Registration Statement”), and the Prior Registration Statement was withdrawn on August 8, 2024. In connection with the filing of the Prior Registration Statement, we made a contemporaneous fee payment in the amount of $978.59. No securities have been sold by us under the Prior Registration Statement. Pursuant to Rule 457(p) under the Securities Act, a registration fee credit of $978.59, the amount of the fee attributable to our unsold securities pursuant to the Prior Registration Statement, is available to offset against the current registration fee for this offering. |