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

Company: Voip-pal.com Inc
Filing Date: 2025-12-23
Form: 10-K
Item: Item 1
Chunk 12
---
 make comparison of the Company’s financial statements with any other public company which is not either an “emerging
growth company” nor an “emerging growth company” which has opted out of using the extended transition period difficult
or impossible as possible different or revised standards may be used.

For
so long as we remain an “emerging growth company” as defined in the JOBS Act, we may take advantage of certain exemptions
from various reporting requirements that are applicable to other public companies that are not “emerging growth companies”
as described above. We cannot predict if investors will find our common stock less attractive because we will rely on some or all of
these exemptions. If some investors find our common stock less attractive as a result, there may be a less active trading market for
our common stock and our stock price may be more volatile. If we avail ourselves of certain exemptions from various reporting requirements,
as is currently our plan, our reduced disclosure may make it more difficult for investors and securities analysts to evaluate us and
may result in less investor confidence.

8

Item
1A. Risk Factors.

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