0002136360 2026-07-13 2026-07-13 0002136360 1 2026-07-13 2026-07-13 0002136360 2 2026-07-13 2026-07-13 0002136360 3 2026-07-13 2026-07-13 0002136360 4 2026-07-13 2026-07-13 iso4217:USD shares iso4217:USD shares pure 0002136360 Material Resource Acquisition Corp. EX-FILING FEES S-1 S-1 N/A N/A false false false No separate registration fee is required pursuant to Rule 457(g) for the warrants included in the Units. No separate registration fee is required pursuant to Rule 457(i) for the Class A ordinary shares included in the Units. Other Units, each consisting of one Class A ordinary share and one-third of one redeemable warrant(1) true 23000000 10.00 230000000 0.0001381 31763 Equity Class A ordinary shares, $0.0001 par value, included as part of the Units(2) true 23000000 0 Equity Redeemable warrants included as part of the Units(3) true 7666667 0 Equity Class A ordinary shares underlying the warrants(4) true 7666667 11.50 88166670.50 0.0001381 12175.82 318166670.50 43938.82 false 0 43938.82 (1) Includes 3,000,000 units that may be issued upon exercise of the underwriters' over-allotment option. Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(a) under the Securities Act of 1933, as amended. (2) No separate registration fee is required pursuant to Rule 457(i) for the Class A ordinary shares included in the Units. (3) No separate registration fee is required pursuant to Rule 457(g) for the warrants included in the Units. (4) Represents the Class A ordinary shares issuable upon exercise of the warrants included in the Units. The registration fee has been calculated in accordance with Rule 457(a) based on the $11.50 per share exercise price of the warrants. Pursuant to Rule 416, this registration statement also covers an indeterminate number of additional securities issuable as a result of share splits, share dividends or similar transactions.