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S-3 S-3 EX-FILING FEES 0001041934 EDAP TMS SA N/A N/A 0.0001381 0.0001381 0.0001381 0001041934 2026-03-25 2026-03-25 0001041934 1 2026-03-25 2026-03-25 0001041934 2 2026-03-25 2026-03-25 0001041934 3 2026-03-25 2026-03-25 0001041934 4 2026-03-25 2026-03-25 0001041934 5 2026-03-25 2026-03-25 0001041934 6 2026-03-25 2026-03-25 0001041934 7 2026-03-25 2026-03-25 0001041934 8 2026-03-25 2026-03-25 0001041934 9 2026-03-25 2026-03-25 0001041934 10 2026-03-25 2026-03-25 iso4217:USD xbrli:pure xbrli:shares

Exhibit 107

Calculation of Filing Fee Tables

S-3

EDAP TMS SA

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities
Equity Ordinary Shares, EUR 0.13 nominal value per share 457(o)
Equity Preferred shares 457(o)
Other Warrants 457(o)
Fees to be Paid 1 Unallocated (Universal) Shelf 457(o) $ 0.00 0.0001381 $ 0.00
Fees to be Paid 2 Equity Ordinary Shares, EUR 0.13 nominal value per share Other 4,574,421 $ 3.55 $ 16,239,194.55 0.0001381 $ 2,242.63
Fees to be Paid 3 Equity Warrants to purchase Ordinary Shares Other 457,442 $ 0.00 0.0001381 $ 0.00
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities Equity Ordinary Shares, EUR 0.13 nominal value per share 415(a)(6) F-3 333-278526 04/16/2024
Carry Forward Securities Equity Preferred shares 415(a)(6) F-3 333-278526 04/16/2024
Carry Forward Securities Other Warrants 415(a)(6) F-3 333-278526 04/16/2024
Carry Forward Securities 4 Unallocated (Universal) Shelf 415(a)(6) $ 125,000,000.00 F-3 333-278526 04/16/2024 $ 7,529.45

Total Offering Amounts:

$ 141,239,194.55

$ 2,242.63

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 2,242.63

Offering Note

1

(1) (a) There is being registered hereunder such indeterminate number of ordinary shares and preferred shares and such indeterminate number of warrants to purchase ordinary shares or preferred shares of one or more series, in any combination as shall have an aggregate initial offering price not to exceed US$125,000,000. Any securities registered by this Registration Statement may be sold separately or in combination with other securities registered hereunder. The proposed maximum initial offering price per security will be determined, from time to time, by the registrant in connection with the sale of the securities registered hereunder. The securities registered also include such indeterminate amounts and numbers of ordinary shares as may be issued upon conversion of, or exchange for, preferred shares that provide for conversion or exchange, upon exercise of warrants or pursuant to the anti-dilution provisions of such securities. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares being registered hereunder include such indeterminate number of ordinary shares and preferred shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (b) Pursuant to Instructions to the Calculation of Filing Fee Tables and Related Disclosure of Form S-3, the table does not specify by each class information as to the proposed maximum aggregate offering price. Any securities registered hereunder may be sold separately or as units with other securities registered hereunder. (2) (a) Represents the ordinary shares issuable upon the exercise of warrants issued and the estimated warrants to be issued to the selling shareholder that will be offered for resale pursuant to the Registration Statement to which this exhibit is attached. Pursuant to Rule 416 under the Securities Act, shares being registered hereunder include such indeterminate number of ordinary shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (b) The registration fee is calculated pursuant to Rule 457(c) of the Securities Act. The estimated proposed maximum offering price per share and maximum aggregate offering price are based upon the average of the high and low prices of EDAP TMS S.A.'s ordinary shares on March 23, 2026, as reported on the Nasdaq Global Market. (3) Pursuant to Rule 457(g) of the Securities Act, no separate fee is recorded for the warrants and the entire fee is allocated to the underlying ordinary shares. (4) Ordinary shares may be represented by American Depositary Shares. Such American Depositary Shares issuable on deposit of the ordinary shares registered hereby have been registered under separate registration statements on Form F-6POS (File No. 333-7314) and Form F-6EF (File No. 333-176843). Each American Depositary Share represents the right to receive one ordinary share. (5) In United States dollars or the equivalent thereof as converted from euros. (6) On April 5, 2024, we filed with the SEC a registration statement on Form F-3 (File No. 333-278526) utilizing a shelf registration process, which was declared effective on April 16, 2024 (the "2024 F-3"). Under this shelf registration process, we were initially entitled to, from time to time, sell up to $125,000,000 in the aggregate of ordinary shares, preferred shares, and warrants. No sales have been made pursuant to prospectus supplements to the 2024 F-3 and we have $125,000,000.00 worth of unsold securities left under the 2024 F-3.

2

(1) (a) There is being registered hereunder such indeterminate number of ordinary shares and preferred shares and such indeterminate number of warrants to purchase ordinary shares or preferred shares of one or more series, in any combination as shall have an aggregate initial offering price not to exceed US$125,000,000. Any securities registered by this Registration Statement may be sold separately or in combination with other securities registered hereunder. The proposed maximum initial offering price per security will be determined, from time to time, by the registrant in connection with the sale of the securities registered hereunder. The securities registered also include such indeterminate amounts and numbers of ordinary shares as may be issued upon conversion of, or exchange for, preferred shares that provide for conversion or exchange, upon exercise of warrants or pursuant to the anti-dilution provisions of such securities. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares being registered hereunder include such indeterminate number of ordinary shares and preferred shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (b) Pursuant to Instructions to the Calculation of Filing Fee Tables and Related Disclosure of Form S-3, the table does not specify by each class information as to the proposed maximum aggregate offering price. Any securities registered hereunder may be sold separately or as units with other securities registered hereunder. (2) (a) Represents the ordinary shares issuable upon the exercise of warrants issued and the estimated warrants to be issued to the selling shareholder that will be offered for resale pursuant to the Registration Statement to which this exhibit is attached. Pursuant to Rule 416 under the Securities Act, shares being registered hereunder include such indeterminate number of ordinary shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (b) The registration fee is calculated pursuant to Rule 457(c) of the Securities Act. The estimated proposed maximum offering price per share and maximum aggregate offering price are based upon the average of the high and low prices of EDAP TMS S.A.'s ordinary shares on March 23, 2026, as reported on the Nasdaq Global Market. (3) Pursuant to Rule 457(g) of the Securities Act, no separate fee is recorded for the warrants and the entire fee is allocated to the underlying ordinary shares. (4) Ordinary shares may be represented by American Depositary Shares. Such American Depositary Shares issuable on deposit of the ordinary shares registered hereby have been registered under separate registration statements on Form F-6POS (File No. 333-7314) and Form F-6EF (File No. 333-176843). Each American Depositary Share represents the right to receive one ordinary share. (5) In United States dollars or the equivalent thereof as converted from euros. (6) On April 5, 2024, we filed with the SEC a registration statement on Form F-3 (File No. 333-278526) utilizing a shelf registration process, which was declared effective on April 16, 2024 (the "2024 F-3"). Under this shelf registration process, we were initially entitled to, from time to time, sell up to $125,000,000 in the aggregate of ordinary shares, preferred shares, and warrants. No sales have been made pursuant to prospectus supplements to the 2024 F-3 and we have $125,000,000.00 worth of unsold securities left under the 2024 F-3.

3

(1) (a) There is being registered hereunder such indeterminate number of ordinary shares and preferred shares and such indeterminate number of warrants to purchase ordinary shares or preferred shares of one or more series, in any combination as shall have an aggregate initial offering price not to exceed US$125,000,000. Any securities registered by this Registration Statement may be sold separately or in combination with other securities registered hereunder. The proposed maximum initial offering price per security will be determined, from time to time, by the registrant in connection with the sale of the securities registered hereunder. The securities registered also include such indeterminate amounts and numbers of ordinary shares as may be issued upon conversion of, or exchange for, preferred shares that provide for conversion or exchange, upon exercise of warrants or pursuant to the anti-dilution provisions of such securities. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares being registered hereunder include such indeterminate number of ordinary shares and preferred shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (b) Pursuant to Instructions to the Calculation of Filing Fee Tables and Related Disclosure of Form S-3, the table does not specify by each class information as to the proposed maximum aggregate offering price. Any securities registered hereunder may be sold separately or as units with other securities registered hereunder. (2) (a) Represents the ordinary shares issuable upon the exercise of warrants issued and the estimated warrants to be issued to the selling shareholder that will be offered for resale pursuant to the Registration Statement to which this exhibit is attached. Pursuant to Rule 416 under the Securities Act, shares being registered hereunder include such indeterminate number of ordinary shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (b) The registration fee is calculated pursuant to Rule 457(c) of the Securities Act. The estimated proposed maximum offering price per share and maximum aggregate offering price are based upon the average of the high and low prices of EDAP TMS S.A.'s ordinary shares on March 23, 2026, as reported on the Nasdaq Global Market. (3) Pursuant to Rule 457(g) of the Securities Act, no separate fee is recorded for the warrants and the entire fee is allocated to the underlying ordinary shares. (4) Ordinary shares may be represented by American Depositary Shares. Such American Depositary Shares issuable on deposit of the ordinary shares registered hereby have been registered under separate registration statements on Form F-6POS (File No. 333-7314) and Form F-6EF (File No. 333-176843). Each American Depositary Share represents the right to receive one ordinary share. (5) In United States dollars or the equivalent thereof as converted from euros. (6) On April 5, 2024, we filed with the SEC a registration statement on Form F-3 (File No. 333-278526) utilizing a shelf registration process, which was declared effective on April 16, 2024 (the "2024 F-3"). Under this shelf registration process, we were initially entitled to, from time to time, sell up to $125,000,000 in the aggregate of ordinary shares, preferred shares, and warrants. No sales have been made pursuant to prospectus supplements to the 2024 F-3 and we have $125,000,000.00 worth of unsold securities left under the 2024 F-3.

4

(1) (a) There is being registered hereunder such indeterminate number of ordinary shares and preferred shares and such indeterminate number of warrants to purchase ordinary shares or preferred shares of one or more series, in any combination as shall have an aggregate initial offering price not to exceed US$125,000,000. Any securities registered by this Registration Statement may be sold separately or in combination with other securities registered hereunder. The proposed maximum initial offering price per security will be determined, from time to time, by the registrant in connection with the sale of the securities registered hereunder. The securities registered also include such indeterminate amounts and numbers of ordinary shares as may be issued upon conversion of, or exchange for, preferred shares that provide for conversion or exchange, upon exercise of warrants or pursuant to the anti-dilution provisions of such securities. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares being registered hereunder include such indeterminate number of ordinary shares and preferred shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (b) Pursuant to Instructions to the Calculation of Filing Fee Tables and Related Disclosure of Form S-3, the table does not specify by each class information as to the proposed maximum aggregate offering price. Any securities registered hereunder may be sold separately or as units with other securities registered hereunder. (2) (a) Represents the ordinary shares issuable upon the exercise of warrants issued and the estimated warrants to be issued to the selling shareholder that will be offered for resale pursuant to the Registration Statement to which this exhibit is attached. Pursuant to Rule 416 under the Securities Act, shares being registered hereunder include such indeterminate number of ordinary shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (b) The registration fee is calculated pursuant to Rule 457(c) of the Securities Act. The estimated proposed maximum offering price per share and maximum aggregate offering price are based upon the average of the high and low prices of EDAP TMS S.A.'s ordinary shares on March 23, 2026, as reported on the Nasdaq Global Market. (3) Pursuant to Rule 457(g) of the Securities Act, no separate fee is recorded for the warrants and the entire fee is allocated to the underlying ordinary shares. (4) Ordinary shares may be represented by American Depositary Shares. Such American Depositary Shares issuable on deposit of the ordinary shares registered hereby have been registered under separate registration statements on Form F-6POS (File No. 333-7314) and Form F-6EF (File No. 333-176843). Each American Depositary Share represents the right to receive one ordinary share. (5) In United States dollars or the equivalent thereof as converted from euros. (6) On April 5, 2024, we filed with the SEC a registration statement on Form F-3 (File No. 333-278526) utilizing a shelf registration process, which was declared effective on April 16, 2024 (the "2024 F-3"). Under this shelf registration process, we were initially entitled to, from time to time, sell up to $125,000,000 in the aggregate of ordinary shares, preferred shares, and warrants. No sales have been made pursuant to prospectus supplements to the 2024 F-3 and we have $125,000,000.00 worth of unsold securities left under the 2024 F-3.

Table 2: Fee Offset Claims and Sources ☑Not Applicable
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
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims
Fee Offset Sources
Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date