S-8S-8EX-FILING FEES0001093557DexCom, Inc.FalseFalsenonNegativeDecimal2ItemTypenonNegativeDecimal4lItemTypeiso4217:USDutr:Rate00010935572025-05-092025-05-09000109355712025-05-092025-05-09000109355722025-05-092025-05-09

Exhibit 107

Calculation of Filing Fee Tables

Form S-8
(Form Type)

DexCom, Inc.
(Exact Name of Registrant as Specified in Its Charter)

Table 1: Newly Registered Securities
Security Type
Security
Class
Title
Fee
Calculation
Rule
Amount
Registered (1)
Proposed
Maximum
Offering
Price Per
Unit
Maximum
Aggregate
Offering
Price
Fee
Rate 
Amount of
Registration
Fee
Equity
Common Stock, par value $0.01 per share
Other
3,400,000 (2)
$80.52 (3)
$273,768,000
0.0001531
$41,913.88
Equity
Common Stock, par value $0.01 per share
Other
8,000,000 (4)
$68.44 (5)
$547,520,000
0.0001531
$83,825.31
 Total Offering Amounts
$821,288,000
$125,739.19
Total Fee Offsets
$0.00
Net Fee Due


$125,739.19
(1)Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 covers any additional securities to be offered or issued from stock splits, stock dividends or similar transactions or pursuant to anti-dilution adjustments.
(2)Represents 3,400,000 additional shares of the Registrant’s common stock issuable under the Registrant’s Amended and Restated 2015 Equity Incentive Plan.
(3)Estimated pursuant to Rule 457(c) and (h) solely for purposes of calculating the registration fee. The price is calculated on the basis of the average of the high and low prices of the Registrant’s shares of common stock on May 6, 2025, as reported on the Nasdaq Global Select Market.
(4)Represents 8,000,000 additional shares of the Registrant’s common stock issuable under the Registrant’s Amended and Restated 2015 Employee Stock Purchase Plan (the “ESPP”).
(5)Estimated pursuant to Rule 457(c) and (h) solely for purposes of calculating the registration fee. The price is calculated on the basis of the average of the high and low prices of the Registrant’s shares of common stock on May 6, 2025, as reported on the Nasdaq Global Select Market, multiplied by 85%. Pursuant to the ESPP, the purchase price of a share is 85% of the lesser of the fair market value of the Registrant’s common stock on the Offering Date or the Purchase Date (as such terms are defined in the ESPP).