Company: VPLM
Filing Date: 2025-12-23
Form Type: 10-K
Source: 0001493152-25-029094
Chunk: 376

Company: Voip-pal.com Inc
Filing Date: 2025-12-23
Form: 10-K
Item: Item 7
Chunk 376
---
 Cash Flows used in Operating Activities 

    Loss for the year 
    $(6,227,153) 
    $(10,172,194)
  
    Add items not affecting cash: 

    Shares issued for services 
     25,000  
     25,000 
  
    Preferred shares issued for anti-dilution 
     1,385  
     53 
  
    Amortization 
     -  
     71,232 
  
    Gain on settlement of accounts payable 
     (17,603) 
     - 
  
    Loss on settlement of litigation 
     -  
     351,000 
  
    Impairment on intangible assets 
     -  
     157,450 
  
    Stock-based compensation 
     4,399,684  
     7,017,925 
  
    Changes in non-cash working capital: 

    Retainer 
     16,594  
     17,434 
  
    Restricted cash 
     -  
     (40,250)
  
    Accounts payable and accrued liabilities 
     (47,247) 
     239,020 
  
    Prepaid expense 
     (9,574) 
     (24,721)
  
    Cash Flows Used in Operations 
     (1,858,914) 
     (2,358,051)
  
    Cash Flows from Financing Activities 

    Proceeds from private placement 
     550,000  
     2,759,875 
  
    Loan repayments 
     -  
     (250,000)
  
    Cash Flows Provided by Financing Activities 
     550,000  
     2,509,875 
  
    Increase (decrease) in cash 
     (1,308,914) 
     151,824 
  
    Cash, beginning of the year 
     2,369,413  
     2,217,589 
  
    Cash, end of the year 
    $1,060,499  
    $2,369,413 

Supplemental
cash flow information (Note 9)

The
accompanying notes are an integral part of these consolidated financial statements

20

VOIP-PAL.COM
INC.

CONSOLIDATED
STATEMENTS OF STOCKHOLDERS’ EQUITY

(Expressed