S-8 S-8 EX-FILING FEES 0001159152 James Hardie Industries plc Fees to be Paid Fees to be Paid Y N 0001159152 2025-07-25 2025-07-25 0001159152 1 2025-07-25 2025-07-25 0001159152 2 2025-07-25 2025-07-25 0001159152 1 2025-07-25 2025-07-25 0001159152 2 2025-07-25 2025-07-25 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

James Hardie Industries plc

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, nominal value euro 0.59 per share Other 24,189,617 $ 27.65 $ 668,842,910.05 0.0001531 $ 102,399.85
2 Equity Ordinary shares, nominal value euro 0.59 per share Other 269,221 $ 21.7072 $ 5,844,034.09 0.0001531 $ 894.72

Total Offering Amounts:

$ 674,686,944.14

$ 103,294.57

Total Fee Offsets:

$ 3,190.62

Net Fee Due:

$ 100,103.95

Offering Note

1

The amount registered consists of 18,388,613 ordinary shares, nominal value euro 0.59 per share (the "Ordinary Shares"), of the registrant reserved for issuance under the James Hardie Industries Public Limited Company Amended and Restated 2001 Equity Incentive Plan (the "Equity Incentive Plan"), 4,863,148 Ordinary Shares reserved for issuance under the James Hardie Industries Public Limited Company Long Term Incentive Plan and 937,856 shares reserved for issuance under the James Hardie Industries plc 2020 Non-Executive Director Equity Plan. 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 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 of the Ordinary Shares reported on the New York Stock Exchange on July 23, 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 Ordinary Shares reserved for issuance under the Equity Incentive Plan upon the exercise of outstanding stock options under the Equity Incentive Plan. 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 per share of such stock options (33.05 Australian dollars converted to U.S. dollars at an exchange rate of 0.6568 U.S. dollars per Australian dollar).

Table 2: Fee Offset Claims and Sources

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 1 James Hardie Industries plc F-4 333-286977 05/05/2025 $ 3,190.62 Equity Ordinary shares, nominal value euro 0.59 per share 8,195,850 $ 180,181,087.09
Fee Offset Sources James Hardie Industries plc F-4 333-286977 05/05/2025 $ 27,585.73

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

The registrant has completed the offering that included the unsold securities associated with the claimed offset under the prior registration statement.