| SHARE CAPITAL |
NOTE
9. SHARE CAPITAL
Capital
Stock Authorized and Issued as at June 30, 2026:
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13,000,000,000
(September 30, 2025 – 10,000,000,000) common voting shares authorized with a par value of $0.001 each, of which 3,824,095,436
(September 30, 2025 – 3,746,305,519) shares are issued. |
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2,000,000
(September 30, 2025 – 2,000,000) series A preferred shares authorized with a par value of $0.01 each, of which 926,438 (September
30, 2025 – 926,438) shares are issued. The preferred shares were issued for super-voting rights and are not convertible, exchangeable
for common shares, nor redeemable for cash. The preferred shares cannot be sold, exchanged or transferred to another party. |
Issues
during the nine-month period ended June 30, 2026
During
the nine-month period ended June 30, 2026, the Company issued:
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71,000,000
common shares priced at $0.005 per share for cash proceeds of $355,000 from a private placement of common shares. |
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17,000,000
common shares priced for services with a value of $189,500. |
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5,000,000
common shares priced at $0.005 per share, offset by 2,358,491 shares returned to treasury resulting in the issuance of 2,641,509
shares pursuant to cashless warrants exercises with a net value of $2,642. |
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10,000,000
common shares priced at $0.005 per share, offset by 5,376,344 shares returned to treasury resulting in the issuance of 4,623,656
share pursuant to cashless warrants exercises with a net value of $4,624. |
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5,000,000
common shares priced at $0.005 per share, offset by 2,500,000 shares returned to treasury resulting in the issuance of 2,500,000
shares pursuant to cashless option exercises with a net value of $2,500. |
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5,000,000
common shares priced at $0.005 per share, offset by 2,500,000 shares returned to treasury resulting in the issuance of 2,500,000
shares pursuant to cashless warrants exercises with a net value of $2,500. |
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5,000,000
common shares priced at $0.005 per share, offset by 2,475,248 shares returned to treasury resulting in the issuance of 2,524,752
shares pursuant to cashless warrants exercises with a net value of $2,525. |
During
the year ended September 30, 2025, the Company issued:
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110,000,000
common shares priced at $0.005 per share for cash proceeds of $550,000 from a private placement of common shares. |
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5,000,000
common shares for services with a value of $25,000. |
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5,000,000
common shares with a value of $62,000 to settle accounts payable of $27,237 resulting in a loss on settlement of $34,763. |
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30,000,000
restricted common shares priced at $0.0117 per share to Locksmith Financial Corporation as per a settlement and release agreement
entered. |
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138,522
series A preferred shares pursuant to the Anti-Dilution Clause of the SPA (Note 4) with a value of $1,385 in order to bring total
series A preferred share ownership to 926,438. |
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5,000,000
common shares priced at $0.005 per share, offset by 1,655,629 shares returned to treasury pursuant to cashless option exercises with
a net value of $3,344. |
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5,000,000
common shares priced at $0.005 per share, offset by 1,984,127 shares returned to treasury pursuant to cashless option exercises with
a net value of $3,016. |
Subsequent
Issues
Subsequent
to the period ended June 30, 2026, on July 2, 2026, the Company issued 20,000,000 common shares priced at $0.005 per share for cash proceeds
of $100,000 from a private placement of common shares.
Subsequent
to the period ended June 30, 2026, on July 28, 2026, the Company issued 10,000,000 common shares priced at $0.005 per share for cash
proceeds of $50,000 from a private placement of common shares.
Subsequent
to the period ended June 30, 2026, on August 2, 2026, the Company canceled the May 30, 2022 Options for 15,000,000 common shares.
VOIP-PAL.COM
INC.
Notes
to the Interim Condensed Consolidated Financial Statements
(Unaudited
– prepared by management)
(Expressed
in United States Dollars)
June
30, 2026
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