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(1) | This
Registration Statement on Form S-8 covers (i) 43,200,000 ordinary shares, par value $0.00005
per share, of Diginex Limited (the “Ordinary Shares”) authorized to be issued
under the Diginex Limited 2024 Omnibus Incentive Plan (the “Plan”), and (ii)
pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities
Act”), such indeterminate number of additional Ordinary Shares as may become issuable
to prevent dilution in the event of stock splits, stock dividends or similar transactions
pursuant to the terms of the Plan. The price per share was calculated in accordance with
Rule 457(c) and (h) of the Securities Act for purposes of calculating the registration fee.
The maximum aggregate offering price was computed based on the average of the high and low
price of the Ordinary Shares on January 20, 2026. |