Ex-Filing Fees
CALCULATION OF FILING FEE TABLES
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 | |||||||||||
| (1) | $ | $ | $ | ||||||||||||||||
| (2) | $ | $ | $ | ||||||||||||||||
| Total Offering Amounts: | $ | ||||||||||||||||||
| Total Fee Offsets: | |||||||||||||||||||
| Net Fee Due: | $ | ||||||||||||||||||
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Offering Note(s)
| (1) | Represents Ordinary Shares reserved for issuance under the Registrant’s 2025 EIP. Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act, and based upon the average of the high and low prices of the Ordinary Shares, as reported on the Nasdaq Global Market under the symbol “WATR” on October 22, 2026, which was $1.59 per share. |
| (2) | Represents Ordinary Shares reserved for issuance under the Registrant’s 2025 ESPP. Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act, and based upon the average of the high and low prices of the Ordinary Shares, as reported on the Nasdaq Global Market under the symbol “WATR” on October 22, 2026, which was $1.59 per share. |