Company: VPLM
Filing Date: 2025-12-23
Form Type: 10-K
Source: 0001493152-25-029094
Chunk: 49

Company: Voip-pal.com Inc
Filing Date: 2025-12-23
Form: 10-K
Item: Item 1
Chunk 49
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10 years, annualized historical volatility of 143.01%
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 $0.007. During the year ended September 30, 2025, management assessed that the probability
that the condition will be met is approximately 2%, accordingly, share-based compensation of $923 (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 January 16, 2025, the Company issued 55,000,000 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 for professional services received. Exercisability
of the warrants is contingent on the occurrence of certain events. The following assumptions were used for the Black-Scholes valuation
of these warrants on grant date as follows: risk-free rate of 4.61%, expected life of 10 years, annualized historical volatility of 143.01%
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 $0.008. During the year ended September 30, 2025, management assessed that the probability
that the condition will be met is approximately 2%, accordingly, share-based compensation of $8,562 (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 January 2, 2025, the Company issued 6,000,000 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 2.94%, expected life of 5 years, annualized historical volatility
of 119.63% and a dividend rate of 0%. Expected volatilities are based on the historical volatility of the Company