Exhibit 107
CALCULATION OF FILING FEE TABLE
FORM S-8
(Form Type)
PHOTRONICS, INC.
(Exact name of Registrant as specified in its Charter)
Table 1 – Newly Registered Securities
| | Security Type | Security Class Title | Fee Calculation Rule | Amount Registered(1) | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee |
| | Equity | Common Stock, $0.01 par value per share | 457(c) and 457(h) | 5,000,000 | $17.51(2) | $87,550,000.00 | 0.0001531 | $13,403.91 |
| | Total Offering Amounts | | $87,550,000.00 | | $13,403.91 |
| | Total Fee Offsets | | | | $--- |
| | Net Fees Due | | | | $13,403.91 |
(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s common stock that become issuable under the Registrant’s 2025 Equity Incentive Compensation Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant’s receipt of consideration which results in an increase in the number of shares of outstanding common stock.
(2) Estimated in accordance with Rule 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $17.51 per share, which is the average of the high
and low prices of the Registrant’s common stock as reported on the Nasdaq Global Select Market on April 21, 2025.