Company: VPLM
Filing Date: 2025-12-23
Form Type: 10-K
Source: 0001493152-25-029094
Chunk: 74

Company: Voip-pal.com Inc
Filing Date: 2025-12-23
Form: 10-K
Item: Item 1A
Chunk 74
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The
Company qualifies as a smaller reporting company and is not required to provide the information required by this Item.

Item 1C. Cybersecurity.

Risk Management and Strategy

We recognize the critical importance of developing,
implementing, and maintaining robust cybersecurity measures to safeguard our information systems and protect the confidentiality, integrity,
and availability of our data.

Managing Material Risks & Integrated Overall
Risk Management

We have strategically integrated cybersecurity risk
management into our broader risk management framework to promote a company-wide culture of cybersecurity risk management. This integration
ensures that cybersecurity considerations are an integral part of our decision-making processes at every level. Our management team continuously
evaluates and addresses cybersecurity risks in alignment with our business objectives and operational needs.

Oversee Third-party Risk

Because we are aware of the risks associated with
third-party service providers, we have implemented stringent processes to oversee and manage these risks. We conduct thorough security
assessments of all third-party providers before engagement and maintain ongoing monitoring to ensure compliance with our cybersecurity
standards. The monitoring includes annual assessments of the SOC reports of our providers and implementing complementary controls. This
approach is designed to mitigate risks related to data breaches or other security incidents originating from third-parties.

Risks from Cybersecurity Threats

We have not encountered cybersecurity challenges that
have materially impaired our operations or financial standing.

During the year ended September 30, 2025, we did not
identify any cybersecurity threats that have materially affected or are reasonably likely to materially affect our business strategy,
results of operations, or financial condition.

Item
2. Properties.

The
Company does not own any properties or facilities. The Company leases office space for operations and administrative purposes.

Item
3. Legal Proceedings.

The
Company is party to the following legal proceedings:

Patent
Litigation

The
Company is party to patent and patent-related litigation cases as follows:

    i.
    VoIP-Pal.com
    Inc. v. Amazon.com, Inc. et al. Case No. 6-20-cv-00272 in the U.S. District Court, Western District of Texas.

In
April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Amazon.com, Inc. and
certain related entities, alleging infringement of U.S. Patent No. 10,218,606. On September 5, 2025, the Court granted the parties’
joint motion to dismiss. The case is closed.