Company: MOBBW
Filing Date: 2025-08-12
Form Type: POS AM
Source: 0001213900-25-074627
Chunk: 4

Company: Mobilicom Ltd
Filing Date: 2025-08-12
Form: POS AM
Chunk 4
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 the context.

<div align='center'>ii

INDUSTRY AND MARKET DATA</div>

This prospectus includes
statistical, market and industry data and forecasts which we obtained from publicly available information and independent industry publications
and reports that we believe to be reliable sources. These publicly available industry publications and reports generally state that they
obtain their information from sources that they believe to be reliable, but they do not guarantee the accuracy or completeness of the
information. Although we are responsible for all of the disclosures contained in this prospectus, including such statistical, market
and industry data, we have not independently verified any of the data from third-party sources, nor have we ascertained the underlying
economic assumptions relied upon therein. In addition, while we believe the market opportunity information included in this prospectus
is generally reliable and is based on reasonable assumptions, such data involves risks and uncertainties, including those discussed under
the heading “Risk Factors.”

<div align='center'>PRESENTATION OF FINANCIAL INFORMATION</div>

On
January 1, 2024, the Company transitioned from the Australian dollar (“AUD”) as its presentation currency to the U.S. dollar
(‘USD”) as its presentation currency. The change was accounted for as a change of accounting policy on a retrospective basis.
In addition, after re-evaluating indicators established in IAS 21 to determine the functional currency of the Company and considering
related operative facts, commencing January 1, 2024, the Company transitioned from AUD as its functional currency to USD as its functional
currency. The functional currency of the Company’s subsidiary, Mobilicom Ltd. remains New Israeli Shekel (“NIS”). All
references to “$” (other than in our audited and unaudited consolidated financial statements) or “US$” in this
prospectus refer to U.S. dollars. All references to “AUD$” or “AUD” in this prospectus mean Australian dollars.

Our
fiscal year end is December 31. References to a particular “fiscal year” are to our fiscal year ended December 31 of that
calendar year. We report under International Financial Reporting Standards, or IFRS, as issued by the International Accounting Standards
Board, or IASB. None of the financial statements were prepared in accordance with generally accepted accounting principles in the United
States, or U.S. GAAP.

Certain
figures included in this prospectus have been subject to rounding adjustments. Accordingly,