Company: VPLM
Filing Date: 2025-12-23
Form Type: 10-K
Source: 0001493152-25-029094
Chunk: 340

Company: Voip-pal.com Inc
Filing Date: 2025-12-23
Form: 10-K
Item: Item 6
Chunk 340
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During
the year ended September 30, 2025, on August 23, 2025, the Company issued 5,000,000 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 consultants. The following assumptions were used for the Black-Scholes
valuation of these warrants on grant date as follows: risk-free rate of 4.28%, expected life of 9.9 years, annualized historical volatility
of 143.07% 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 $0.006. During the year ended September 30, 2025, share-based compensation of
$35,415 (2024 - $nil) was recorded within the additional paid-in capital account, which was included as “Professional fees and
services” in the consolidated statements of loss and comprehensive loss.

During
the year ended September 30, 2025, on July 16, 2025, the Company issued 622,500,000 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 consultants. The following assumptions were used for the Black-Scholes
valuation of these warrants on grant date as follows: risk-free rate of 4.46%, expected life of 10 years, annualized historical volatility
of 143.05% 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 $0.006. During the year ended September 30, 2025, share-based compensation of
$3,917,813 (2024 - $nil) was recorded within the additional paid-in capital account, which $1,479,014 was included as “executive
officer compensation” and $2,438,799 was included as “Professional fees and services” in the consolidated statements
of loss and comprehensive loss.

During
the year ended September 30, 2025, on February 14, 2025, the Company issued 21,000,000 warrants to purchase common shares at a price
of $0.005 per share for a period of 5 years from the date