0001616533PENGUIN SOLUTIONS, INC.S-8S-8EX-FILING FEESN/Apeng:sharesiso4217:USDxbrli:pure000161653342026-04-012026-04-0100016165332026-04-012026-04-01

EXHIBIT 107.1

Calculation of Filing Fee Table

FORM S-8

(Form Type)

PENGUIN SOLUTIONS, 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, $0.03 par value per share			Rules 457(c) and 457(h)			65,673			(2)			$16.46			(3)			$1,080,977.58			0.0001381			$149.28
Total Offering Amounts																					$1,080,977.58						$149.28
Total Fee Offsets(4)																											$—
Net Fee Due																											$149.28

1.In the event of a stock split, stock dividend or similar transaction involving the Registrant’s common stock, $0.03 par value per share, the number of shares of common stock registered hereby shall automatically be adjusted in accordance with Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”).

2.Represents shares of common stock that became available for issuance under the Registrant’s Amended and Restated 2021 Inducement Plan (the “Inducement Plan”) as a result of forfeitures of outstanding awards pursuant to Section 4(a) of the Inducement Plan.

3.Estimated in accordance with Rules 457(c) and (h) under the Securities Act solely for the purpose of calculating the registration fee on the basis of the average of the high and low prices of a share of the Registrant’s common stock on March 30, 2026 as reported on the Nasdaq Global Select Market.

4.The Registrant does not have any fee offsets.