Company: VPLM
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010694
Chunk: 27

Company: Voip-pal.com Inc
Filing Date: 2025-05-15
Form: 10-Q
Item: Part I, Item 1
Chunk 27
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 price of $0.001 per share, to be issued to the Seller of Digifonica pursuant to the Anti-Dilution Clause of the amended SPA. The
following assumptions were used for the Black-Scholes valuation of these warrants on grant date as follows: risk-free rate of 3.27%, expected
life of 10 years, annualized historical volatility of 126.80% 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 $0.01. During the six-month
period ended March 31, 2025, share issuance cost of $3,577,476 (2024 - $nil) was recorded within the additional paid-in capital account.

During the year ended September 30, 2024, on September
17, 2024, the Company issued 29,000,000 warrants to purchase common shares at a price of $0.005 per share for a period of 5 years from
the date of issue to its consultants. The following assumptions were used for the Black-Scholes valuation of these warrants on grant date
as follows: risk-free rate of 3.44%, expected life of 5 years, annualized historical volatility of 144.95% 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 $0.010.

During the year ended September 30, 2024, on September
12, 2024, the Company issued 60,000,000 warrants to purchase common shares at a price of $0.005 per share for a period of 5 years from
the date of issue to its 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 3.47%, expected life of 5 years, annualized historical volatility of 145.06% 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 $0.010.

During the year ended September 30, 2024, on September
6, 2024, the Company issued 45,000,000 warrants to purchase common shares at a price