S-3 S-3 EX-FILING FEES 0000883569 Fossil Group, Inc. N/A N/A 0000883569 2025-09-08 2025-09-08 0000883569 1 2025-09-08 2025-09-08 0000883569 2 2025-09-08 2025-09-08 0000883569 3 2025-09-08 2025-09-08 0000883569 4 2025-09-08 2025-09-08 0000883569 5 2025-09-08 2025-09-08 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables
S-3
Fossil Group, Inc.

Table 1: Newly Registered and Carry Forward Securities | ☐Not Applicable
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|  | Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | Carry Forward Form Type | Carry Forward File Number | Carry Forward Initial Effective Date | Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Newly Registered Securities
Fees to be Paid | 1 | Debt | 9.500% First-Out First Lien Secured Senior Notes due 2029 pursuant to Subscription Rights | 457(o) | 12,941,327 | $ 1.00 | $ 12,941,327.00 | 0.0001531 | $ 1,981.32 |  |  |  |
Fees to be Paid | 2 | Debt | Guarantee of the 9.500% First-Out First Lien Secured Senior Notes due 2029 | Other |  |  |  | 0.0001531 | $ 0.00 |  |  |  |
Fees to be Paid | 3 | Equity | Common Stock, par value $0.01 per share issuable on account of the exercise of Subscription Rights | 457(a) | 379,957 | $ 3.26 | $ 1,238,659.82 | 0.0001531 | $ 189.64 |  |  |  |
Fees to be Paid | 4 | Equity | Underlying Pre-Funded Warrants per the exercise of Initial Public Warrants | 457(o) | 1,194,584 | $ 3.26 | $ 3,894,343.84 | 0.0001531 | $ 596.22 |  |  |  |
Fees to be Paid | 5 | Equity | Underlying shares of Common Stock, par value $0.01 per share per the exercise of Initial Public Warrants and Pre-Funded Public Warrants | 457(o) | 1,194,584 | $ 3.26 | $ 3,894,343.84 | 0.0001531 | $ 596.22 |  |  |  |
Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |
Carry Forward Securities
Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Total Offering Amounts: |  | $ 21,968,674.50 |  | $ 3,363.40 |  |  |  |
|  |  | Total Fees Previously Paid: |  |  |  | $ 0.00 |  |  |  |
|  |  | Total Fee Offsets: |  |  |  | $ 0.00 |  |  |  |
|  |  | Net Fee Due: |  |  |  | $ 3,363.40 |  |  |  |

Offering Note |

1 | The amount of registration fee is calculated pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act"). The maximum aggregate offering price represents the aggregate principal amount of the Registrant's new 9.500% First-Out First Lien Secured Senior Notes due 2029 to be offered pursuant to the Subscription Rights held by holders of the Registrant's 7.00% Senior Notes due 2026.
2 | Pursuant to Rule 457(n) under the Securities Act, no separate registration fee is payable for the Guarantee of the 9.500% First-Out First Lien Secured Senior Notes due 2029.
3 | Pursuant to Rule 457(c) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $$3.26, which is the average of the high and low prices of the registrant's Common Stock on September 5, 2025 on the Nasdaq, which date is within five (5) business days prior to the filing date of the prospectus that is part of this registration statement.
4 | The proposed maximum offering price is estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act for the offering. The proposed maximum offering price per share is $3.26, which is the average of the high and low prices of the registrant's Common Stock on September 5, 2025 on the Nasdaq, which date is within five (5) business days prior to the filing date of the prospectus that is part of this registration statement.
5 | The proposed maximum offering price is estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act for the offering. The proposed maximum offering price per share is $3.26, which is the average of the high and low prices of the registrant's Common Stock on September 5, 2025 on the Nasdaq, which date is within five (5) business days prior to the filing date of the prospectus that is part of this registration statement.

Table 2: Fee Offset Claims and Sources | ☑Not Applicable
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|  | 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
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A
Fee Offset Sources | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A
Rule 457(p)
Fee Offset Claims | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A
Fee Offset Sources | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A

Table 3: Combined Prospectuses | ☑Not Applicable
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| Security Type | Security Class Title | Amount of Securities Previously Registered | Maximum Aggregate Offering Price of Securities Previously Registered | Form Type | File Number | Initial Effective Date
--- | --- | --- | --- | --- | --- | --- | ---
N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A