EX-FILING FEES

Calculation of Filing Fee Tables
S-8
UTime Ltd

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee
1	Equity	Ordinary Shares, $0.50 par value per share, reserved for issuance pursuant to the Registrant's 2026 Equity Incentive Plan	Other	4,500,000	$ 12.70	$ 57,150,000.00	0.0001381	$ 7,892.41
Total Offering Amounts:						$ 57,150,000.00		$ 7,892.41
Total Fee Offsets:								$ 0.00
Net Fee Due:								$ 7,892.41

Offering Note

¹	Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act solely for the purpose of calculating the registration fee. The offering price per share and the aggregate offering price are based upon $12.70, which is the average of the high and low selling prices per share of the Registrant's Ordinary Shares on July 24, 2026 as reported on the Nasdaq Capital Market.

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
Rule 457(p)
Fee Offset Claims
Fee Offset Sources