Company: VPLM
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010694
Chunk: 28

Company: Voip-pal.com Inc
Filing Date: 2025-05-15
Form: 10-Q
Item: Part I, Item 1
Chunk 28
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 of $0.005 per share for a period of 5 years from
the date of issue to its consultants. The following assumptions were used for the Black-Scholes valuation of these warrants on grant date
as follows: risk-free rate of 2.75%, expected life of 5 years, annualized historical volatility of 129.71% and a dividend rate of 0%.
Expected volatilities are based on the historical volatility of the Company’s stock and other factors. The weighted-average fair
value per warrant is $0.011.

During the year ended September 30, 2024, on August
18, 2024, the Company issued 50,000,000 compensation warrants to purchase common shares at a price of $0.005 per share for a period of
10 years from the date of issue to the CEO and Chairman of Board of the Company, as appropriate compensation for exemplary and indispensable
services performed over the last three years. The following assumptions were used for the Black-Scholes valuation of these warrants on
grant date as follows: risk-free rate of 3.06%, expected life of 10 years, annualized historical volatility of 131.99% and a dividend
rate of 0%. Expected volatilities are based on the historical volatility of the Company’s stock and other factors. The weighted-average
fair value per warrant is $0.016.

During the year ended September 30, 2024, on August
18, 2024, the Company issued 451,000,000 warrants to purchase common shares at a price of $0.005 per share for a period of 10 years from
the date of issue to its directors, officers, employees and consultants. Vesting of the warrants is contingent on the occurrence of certain
events.

During the year ended September 30, 2024, on June
12, 2024, the Company issued 10,000,000 warrants to purchase common shares at a price of $0.005 per share for a period of 10 years from
the date of issue to a consultant for professional services received. Vesting of the warrants is contingent on the occurrence of certain
events.

During the year ended September 30, 2024,
on April 25, 2024, the Company issued 203,000,000
warrants to purchase common shares at a price of $0.005
per share for a period of ten
years from the date of