Company: MOBBW
Filing Date: 2025-03-27
Form Type: 20-F
Source: 0001013762-25-003365
Chunk: 68

Company: Mobilicom Ltd
Filing Date: 2025-03-27
Form: 20-F
Item: Item 5
Chunk 68
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 patents and licenses,
etc.

For a description of our research
and development programs and the amounts that we have incurred over the last two years pursuant to those programs, please see “ Item
5. Operating and Financial Review and Prospects - A. Operating Results - Operating Expenses - Research and Development
Expenses, net” and “ Item 5. Operating and Financial Review and Prospects - A. Operating Results - Comparison of
the year ended December 31, 2024 to the year ended December 31, 2023 - Research and Development Expenses.”

D. Trend Information

We continue to closely monitor macro-economic
conditions, including the headwinds caused by supply chain problems, inflation, increased interest rates, geopolitical events, military
conflicts and other trends that have been adversely impacting economic activity. We have been assessing, on an ongoing basis, the
implications of those global conditions for our operations, supply chain, liquidity, cash flow and product orders, and will act in an
effort to mitigate adverse consequences as needed. To the extent inflation increases our costs and expenses, we could consider price increases
to offset those cost pressures. Other than as disclosed elsewhere in this annual report, we are not currently aware of any trends, uncertainties,
demands, commitments or events for the period from January 1, 2024 to the present time that are reasonably likely to have a material adverse
effect on our net revenue, income, profitability, liquidity or capital resources, or that would cause the disclosed financial information
to be not necessarily indicative of future operating results or financial condition.

E. Critical Accounting Judgements, Estimates
and Assumptions

The preparation of the financial
statements requires management to make judgements, estimates and assumptions that affect the reported amounts in the financial statements.
Management continually evaluates its judgements and estimates in relation to assets, liabilities, contingent liabilities, revenue, and
expenses. Management bases its judgements, estimates and assumptions on historical experience and on other various factors, including
expectations of future events, management believes to be reasonable under the circumstances. The resulting accounting judgements and estimates
will seldom equal the related actual results.

The critical judgments and
significant estimates in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated
financial statements are:

Share-based payments

We have a share-based remuneration
scheme for employees. The fair value of share options is estimated by using the Black-Scholes option pricing model, on the date of grant
based on