0002113060 2026-08-18 2026-08-18 0002113060 1 2026-08-18 2026-08-18 0002113060 2 2026-08-18 2026-08-18 0002113060 3 2026-08-18 2026-08-18 0002113060 4 2026-08-18 2026-08-18 0002113060 1 2026-08-18 2026-08-18 0002113060 2 2026-08-18 2026-08-18 iso4217:USD shares F-1 F-1/A EX-FILING FEES 333-297940 0002113060 IQM Quantum Computers Oyj N/A true false F-1 IQM Quantum Computers Oyj true Equity Ordinary Shares, no nominal value true 8605185 10.44 89838131.40 12406.65 true Equity Ordinary Shares, no nominal value, issuable upon exercise of Private Placement Warrants true 3905981 14.10 55074332.10 7605.77 true Equity Private Placement Warrants true 3905981 14.10 0.00 true Equity Ordinary Shares, no nominal value, issuable upon exercise of Public Warrants true 8624989 14.10 121612344.90 16794.67 266524808.40 36807.09 14754.60 22052.49 0.00 (a) Pursuant to Rule 416 under the Securities Act, IQM is also registering an indeterminate number of additional securities that may become issuable as a result of any stock dividend, stock split, recapitalization or other similar transaction. Capitalized terms not otherwise defined herein shall have the meaning given in the Registration Statement on Form F-1 to which this Exhibit 107 corresponds. (b) Consists of (i) 4,298,339 IQM Shares represented by IQM ADSs that were issued to certain PIPE Investors in the PIPE Financing and (ii) 4,306,845 IQM Shares that were issued to RAAQ Insiders at the Closing of the Business Combination in exchange for their Class B Ordinary Shares in RAAQ. (c) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(c) of the Securities Act. Based on the average of the high and low prices of IQM ADSs on the Nasdaq Stock Market ("Nasdaq") on July 29, 2026. (a) Pursuant to Rule 416 under the Securities Act, IQM is also registering an indeterminate number of additional securities that may become issuable as a result of any stock dividend, stock split, recapitalization or other similar transaction. Capitalized terms not otherwise defined herein shall have the meaning given in the Registration Statement on Form F-1 to which this Exhibit 107 corresponds. (b) Calculated in accordance with Rule 457(g) under the Securities Act, based on the current $11.50 exercise price of the Private Placement Warrants. (a) Pursuant to Rule 416 under the Securities Act, IQM is also registering an indeterminate number of additional securities that may become issuable as a result of any stock dividend, stock split, recapitalization or other similar transaction. Capitalized terms not otherwise defined herein shall have the meaning given in the Registration Statement on Form F-1 to which this Exhibit 107 corresponds. (b) Represents the sum of (i) $2.60, the average of the high and low prices for the Private Placement Warrants as reported on Nasdaq on July 29, 2026, and (ii) $11.50, the current exercise price of Private Placement Warrants, resulting in a combined maximum offering price per Private Placement Warrants of $14.10. The Private Placement Warrants as well as the maximum number of IQM Shares, including IQM Shares represented by IQM ADSs, issuable upon exercise of the Private Placement Warrants is being simultaneously registered hereunder. Consistent with the response to Question 240.06 of the Securities Act Rules Compliance and Disclosure Interpretations, the registration fee with respect to the Private Placement Warrants has been allocated to the underlying IQM Shares and those IQM Shares are included in the registration fee. (a) Pursuant to Rule 416 under the Securities Act, IQM is also registering an indeterminate number of additional securities that may become issuable as a result of any stock dividend, stock split, recapitalization or other similar transaction. Capitalized terms not otherwise defined herein shall have the meaning given in the Registration Statement on Form F-1 to which this Exhibit 107 corresponds. (b) Calculated in accordance with Rule 457(g) under the Securities Act, based on the current $11.50 exercise price of the Public Warrants. true IQM Finland Oy F-4 333-295867 2026-05-14 22052.49 Equity Ordinary Shares issuable upon exercise of Private Placement Warrants 12530970 160396416.00 true IQM Finland Oy F-4 333-295867 2026-05-14 22052.49 (a) The Registrant previously paid registration fees under the Registration Statement on Form F-4 (File No. 333-283635) (the "Prior Registration Statement") to register for resale for the offering of certain IQM Warrants, including the Private Placement Warrants and Public Warrants, and the offering deemed to have occurred pursuant to Question 139.01 of the Securities Act Sections Compliance and Disclosure Interpretations with respect to the IQM Shares underlying such warrants, including 14,075,000 IQM Warrants and the deemed offering of the Ordinary Shares issuable upon exercise thereof. (b) The Registrant previously paid registration fees to register 14,075,000 IQM Warrants, including the Private Placement Warrants and Public Warrants, on the Prior Registration Statement and, consistent with the response to Question 240.06 of the Securities Act Rules Compliance and Disclosure Interpretations and pursuant to Rule 457(g) of the Securities Act, the registration fee with respect to such IQM Warrants was allocated to the IQM Shares issuable upon exercise of such IQM Warrants, and those IQM Shares were included in the total registration fee paid in connection with the Prior Registration Statement. Such offering of 14,075,000 IQM Warrants, including the Private Placement Warrants and Public Warrants, and the deemed offering of the shares underlying such warrants correspond to $24,880.10 of the total $57,820.23 fees calculated and paid in connection with the Prior Registration Statement. The Registrant is therefore claiming $22,150.75 as a fee offset related to the 3,905,981 Private Placement Warrants and the 8,624,989 Public Warrants, and the deemed offering of the IQM Shares, including the IQM Shares represented by IQM ADSs, underlying such warrants. None of the issued and outstanding Private Placement Warrants and Public Warrants that were registered on the Prior Registration Statement have been exercised and, consequently, none of the IQM Shares underlying such warrants have been issued or sold under the Prior Registration Statement. The Registrant now intends to register, among others, the issuance and sale of the IQM Shares, including the IQM Shares represented by IQM ADSs, in connection with the exercise of any of the issued and outstanding Private Placement Warrants and Public Warrants under this Registration Statement on Form F-1.