Company: VPLM
Filing Date: 2025-12-23
Form Type: 10-K
Source: 0001493152-25-029094
Chunk: 115

Company: Voip-pal.com Inc
Filing Date: 2025-12-23
Form: 10-K
Item: Item 1A
Chunk 115
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 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 issue to its directors, officers, employees and consultants. The following
assumptions were used for the Black-Scholes valuation of these warrants on grant date as follows: risk-free rate of 4.70%, expected life
of 10 years, annualized historical volatility of 136.81% 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 $0.013.

During
the year ended September 30, 2024, on January 12, 2024, the Company issued 137,091,089 warrants to purchase common shares at a