NOTE 5. RETAINER

The Company has retainers with certain professional service providers. The balance due on these prepaid retainers was $2,111 as of June 30, 2026 (September 30, 2025 - $2,155). The Company recognizes the expense from these retainers as they are invoiced and the invoiced charges are deducted from the various providers’ prepaid retainer balances.

VOIP-PAL.COM INC.

Notes to the Interim Condensed Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

June 30, 2026