Exhibit 107
Calculation of Filing Fee Tables
| METROS DEVELOPMENT CO., LTD. |
| (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 | | | Proposed
Maximum
Offering
Price Per
Unit | | | Maximum
Aggregate
Offering
Price(2) | | | Fee Rate | | | Amount of
Registration
Fee (3) | |
| Fees to be Paid | | Equity | | Common shares, no par value (1) | | Rule 457(o) | | | — | | | | — | | | $ | 9,966,671.65 | | | | 0.0001531 | | | $ | 1,525.90 | |
| | | Total Offering Amounts | | | | | | | | | | $ | 9,966,671.65 | | | | | | | $ | 1,525.90 | |
| | | Total Fees Previously Paid | | | | | | | | | | | | | | | | | | $ | 387.30 | |
| | | Total Fee Offsets | | | | | | | | | | | | | | | | | | $ | 2,370.98 | |
| | | Net Fee Due | | | | | | | | | | | | | | | | | | $ | — | |
| (1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the common shares registered hereby also include an indeterminate number of additional common shares as may from time to time become issuable by reason of stock splits, stock dividends, recapitalizations or other similar transactions. |
| | |
| (2) | Estimated solely for purposes of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act. Includes the offering price of common shares that the underwriters have the option to purchase to cover over-allotments, if any. |
| | |
| (3) | Calculated pursuant to Rule 457(o) based on an estimate of the proposed maximum aggregate offering price. |
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 | | Metros Development Co., Ltd. | | F-1 | | 333-274696 | | September 26, 2023 | | | | $ | 2,034.02 | | | Common shares | | | | (1) | | Common shares | | $ | 17,250,000 | | | |
| Fee Offset Claims | | Metros Development Co., Ltd. | | F-1/A-1 | | 333-274696 | | | | October 19, 2023 | | $ | 336.96 | | | Common shares | | | | (1) | | Common shares | | $ | 20,740,430 | | | |
| Fee Offset Sources | | Metros Development Co., Ltd. | | F-1 | | 333-274696 | | September 26, 2023 | | | | | | | | | | | | | | | | | | | $ | 2,034.02 |
| Fee Offset Sources | | Metros Development Co., Ltd. | | F-1/A-1 | | 333-274696 | | | | October 19, 2023 | | | | | | | | | | | | | | | | | $ | 336.96 |
| (1) | The registrant previously paid $387.30 of the registration fee. Pursuant to Rule 457(p) under the Securities Act, the registrant is offsetting part of the $1,408.52 registration fee due under this registration statement by $1,021.22, which represents part of the $2,370.98 registration fee previously paid with respect to $20,740,430 of unsold securities (the “Unsold Offset Securities”) previously registered on Form F-1 (File No. 333-274696) (“Prior Registration Statement”). The offering of the Unsold Offset Securities pursuant to the Prior Registration Statement associated with the claimed fee offset pursuant to Rule 457(p) have been completed or terminated. |
