S-8 EX-FILING FEES 0001828805 Fees to be Paid N/A 0001828805 1 2026-09-17 2026-09-17 0001828805 2026-09-17 2026-09-17 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-8

AELUMA, INC.

Table 1: Newly Registered Securities

                                       
Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                       
Equity   Common stock, par value $0.0001 per share   (1)   Other   2,686,517   $ 13.53   $ 36,348,575.01   0.0001381   $ 5,019.74
                                       
Total Offering Amounts:   $ 36,348,575.01         5,019.74
Total Fee Offsets:                
Net Fee Due:             $ 5,019.74

 

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Offering Note(s)

(1) As described in the Explanatory Note to this Registration Statement, represents additional shares of common stock, par value $0.0001 per share, being registered for the first time pursuant to the “evergreen” provision contained in the 2021 Equity Incentive Plan.

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares of common stock registered hereby also include an indeterminate number of additional shares of common stock as may from time to time become issuable by reason of stock split, stock dividends, recapitalizations, or other similar transactions.

Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act, solely for the purpose of calculating the registrant’s registration fee based on the average of the high and low sales prices of the Registrant’s common stock on September 11, 2026, as reported by The Nasdaq Stock Market LLC.