0001159152James Hardie Industries plcEX-FILING FEESfalsefalseOrdinary shares, nominal value euro 0.59 per shareOrdinary shares, nominal value euro 0.59 per share0James Hardie Industries plc2025-05-05Ordinary shares, nominal value euro 0.59 per share 0001159152 2025-07-01 2025-07-01 0001159152 1 2025-07-01 2025-07-01 0001159152 2 2025-07-01 2025-07-01 0001159152 1 2025-07-01 2025-07-01 0001159152 2 2025-07-01 2025-07-01 iso4217:USD xbrli:pure xbrli:shares
Exhibit 107
Calculation of Filing Fee Tables
Form
S-8
(Form Type)
James Hardie Industries public limited company
(Exact Name of Registrant as Specified in its Charter)
T
ABLE
1—N
EWLY
R
EGISTERED
S
ECURITIES
 
               
    
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, nominal value €0.59 per share
   Other    1,413,567    $24.835    $35,105,936.45    0.00015310    $5,374.72
               
2     Equity   
Ordinary shares, nominal value €0.59 per share
   Other    5,838,112    $21.28     $
124,235,023.36
   0.00015310    $19,020.39
       
   Total Offering Amounts     $159,340,959.81         $24,395.11
       
   Total Fee Offsets              $24,395.11
       
   Net Fee Due              $0
 
1
The amount registered consists of 1,413,567 ordinary shares, nominal value €0.59 per share (the “Ordinary Shares”), of the registrant issuable upon the settlement of restricted stock units and performance-based restricted stock units outstanding pursuant to The AZEK Company Inc. 2020 Omnibus Incentive Compensation Plan, as amended (the “Plan”), that have been assumed by the registrant pursuant to the Agreement and Plan of Merger (the “Merger Agreement”), dated as of March 23, 2025, as amended, by and among the registrant, Juno Merger Sub Inc., an indirect wholly owned subsidiary of the registrant (“Merger Sub”), and The AZEK Company Inc. (“AZEK”). Under the terms of the Merger Agreement, on July 1, 2025, Merger Sub merged with and into AZEK (the “Merger”), with AZEK surviving the Merger as an indirect wholly owned subsidiary of the registrant. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall be deemed to cover any additional Ordinary Shares issuable to prevent dilution resulting from stock splits, stock dividends, or similar transactions. The proposed maximum offering price per unit, calculated as the average of the high and low prices reported of the registrant’s American Depositary Shares on the New York Stock Exchange on June 24, 2025, and the maximum aggregate offering price are estimated solely for purposes of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) under the Securities Act.
 
2
The amount registered consists of 5,838,112 Ordinary Shares issuable upon the exercise of stock options outstanding pursuant to the Plan that have been assumed by the registrant pursuant to the Merger Agreement. Pursuant to Rule 416(a) under the Securities Act, this registration statement shall be deemed to cover any additional Ordinary Shares issuable to prevent dilution resulting from stock splits, stock dividends, or similar transactions. The proposed maximum offering price per unit and the maximum aggregate offering price are estimated solely for purposes of calculating the registration fee in accordance with Rule 457(h) under the Securities Act on the basis of the weighted average exercise price of such stock options.

T
ABLE
2—F
EE
O
FFSET
C
LAIMS
AND
S
OURCES
 
                       
        
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)
                       
1    Fee Offset
Claims
 
James Hardie  Industries  plc
 
F-4
 
333-286977
 
May 5,  2025
     $24,395.11   Equity  
Ordinary shares, nominal value €0.59
per share
  8,195,850     $180,181,087.09  
                       
  Fee Offset
Sources
  James Hardie Industries plc  
F-4
 
333-286977
    May 5, 2025              $27,585.73
 
1
The registrant has completed the offering that included the unsold securities associated with the claimed offset under the prior registration statement.