Exhibit 107
Calculation of Filing Fee Table
Form S-8
(Form Type)
Pixie Dust Technologies, Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type | | Security Class Title(1) | | Fee
Calculation
Rule | | Amount
Registered(2) | | Proposed
Maximum
Offering
Price
Per Unit | | | Maximum
Aggregate
Offering
Price | | Fee Rate | | Amount of
Registration
Fee | |
| Equity | | Common shares, no par value, issuable under the Second Series of Stock Acquisition Rights for Common Shares 2018 | | | 457(h) | | | 150,000 | | $ | 0.19 | (3) | | $ | 28,500.00 | | | 0.00014760 | | $ | 4.21 | |
| Equity | | Common shares, no par value, issuable under the Second-2 Series of Stock Acquisition Rights for Common Shares 2018 | | | 457(h) | | | 12,000 | | $ | 0.19 | (4) | | $ | 2,280.00 | | | 0.00014760 | | $ | 0.34 | |
| Equity | | Common shares, no par value, issuable under the Third Series of Stock Acquisition Rights for Common Shares 2019 | | | 457(h) | | | 259,200 | | $ | 1.99 | (5) | | $ | 515,808.00 | | | 0.00014760 | | $ | 76.13 | |
| Equity | | Common shares, no par value, issuable under the Sixth Series of Stock Acquisition Rights for Common Shares 2020 | | | 457(h) | | | 469,200 | | $ | 2.00 | (6) | | $ | 938,400.00 | | | 0.00014760 | | $ | 138.51 | |
| Equity | | Common shares, no par value, issuable under the Seventh Series of Stock Acquisition Rights for Common Shares 2020 | | | 457(h) | | | 219,600 | | $ | 2.00 | (7) | | $ | 439,200.00 | | | 0.00014760 | | $ | 64.83 | |
| Total Offering Amounts | | | | | | $ | 1,924,188.00 | | | | | $ | 284.02 | |
| Total Fee Offsets | | | | | | | | | | | | | — | |
| Net Fee Due | | | | | | | | | | | | $ | 284.02 | |
| (1) | These common shares may be represented by the Registrant’s American Depositary Shares (“ADSs,” and each, an “ADS”), with each ADS representing one common share. The Registrant’s ADSs issuable upon deposit of the common shares registered hereby have been registered under a separate Registration Statement on Form F-6 (File No. 333-273284), which was declared effective by the SEC on July 31, 2023. |
| (2) | Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 shall cover any additional common shares of the Registrant that become issuable under the Registrant’s Second Series of Stock Acquisition Rights for Common Shares 2018, Second-2 Series of Stock Acquisition Rights for Common Shares 2018, Third Series of Stock Acquisition Rights for Common Shares 2019, Sixth Series of Stock Acquisition Rights for Common Shares 2020, and Seventh Series of Stock Acquisition Rights for Common Shares 2020, by reason of any stock dividend, stock split, recapitalization or other similar transactions. |
| (3) | Estimated in accordance with Rule 457(h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $0.19 per common share, which is the converted weighted-average exercise price of stock options to purchase common shares under the Second Series of Stock Acquisition Rights for Common Shares 2018. The exercise price is denominated in Japanese Yen. For purposes of calculating the registration fee hereunder, the exercise price of ¥16,800 per option (each option can be exercised for 600 common shares) has been converted to U.S. Dollars at the exchange rate of ¥151.0400 = US$1.00, which was the foreign exchange rate on November 9, 2023 as reported by the U.S. Federal Reserve in its weekly release on November 13, 2023. |
| (4) | Estimated in accordance with Rule 457(h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $0.19 per common share, which is the converted weighted-average exercise price of stock options to purchase common shares under the Second-2 Series of Stock Acquisition Rights for Common Shares 2018. The exercise price is denominated in Japanese Yen. For purposes of calculating the registration fee hereunder, the exercise price of ¥16,800 per option (each option can be exercised for 600 common shares) has been converted to U.S. Dollars at the exchange rate of ¥151.0400 = US$1.00, which was the foreign exchange rate on November 9, 2023 as reported by the U.S. Federal Reserve in its weekly release on November 13, 2023. |
| (5) | Estimated in accordance with Rule 457(h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $1.99 per common share, which is the converted weighted-average exercise price of stock options to purchase common shares under the Third Series of Stock Acquisition Rights for Common Shares 2019. The exercise price is denominated in Japanese Yen. For purposes of calculating the registration fee hereunder, the exercise price of ¥180,000 per option (each option can be exercised for 600 common shares) has been converted to U.S. Dollars at the exchange rate of ¥151.0400 = US$1.00, which was the foreign exchange rate on November 9, as reported by the U.S. Federal Reserve in its weekly release on November 13, 2023. |
| (6) | Estimated in accordance with Rule 457(h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $2.00 per common share, which is the converted weighted-average exercise price of stock options to purchase common shares under the Sixth Series of Stock Acquisition Rights for Common Shares 2020. The exercise price is denominated in Japanese Yen. For purposes of calculating the registration fee hereunder, the exercise price of ¥181,200 per option (each option can be exercised for 600 common shares) has been converted to U.S. Dollars at the exchange rate of ¥151.0400 = US$1.00, which was the foreign exchange rate on November 9, 2023 as reported by the U.S. Federal Reserve in its weekly release on November 13, 2023. |
| (7) | Estimated in accordance with Rule 457(h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $2.00 per common share, which is the converted weighted-average exercise price of stock options to purchase common shares under the Seventh Series of Stock Acquisition Rights for Common Shares 2020. The exercise price is denominated in Japanese Yen. For purposes of calculating the registration fee hereunder, the exercise price of ¥181,200 per option (each option can be exercised for 600 common shares) has been converted to U.S. Dollars at the exchange rate of ¥151.0400 = US$1.00, which was the foreign exchange rate on November 9, 2023 as reported by the U.S. Federal Reserve in its weekly release on November 13, 2023. |
