VoIP‑Pal — Executive Summary (based on provided Form 10‑K text)

Company identity & background

• Legal name: VoIP‑Pal.com Inc. (also referred to as “VoIP‑Pal,” “VPLM,” “the Company,” “we,” “us,” “our”).
• Originally incorporated in Nevada in September 1997 (All American Casting International, Inc.); renamed VOIP MDU.com in 2004 and VoIP‑Pal.Com Inc. in 2006.
• SIC codes: 4813 and 4899.
• Fiscal year end: September 30.
• Acquired Digifonica International (DIL) Limited in 2013 to fund and co‑develop Digifonica’s patent suite.

Business model / what the company does

• Primary business activities disclosed:
  • Owns and manages a worldwide portfolio of issued and pending patents directed primarily to broadband VoIP and related telecommunications technologies.
  • Pursues enforcement/licensing of those patent rights (patent infringement litigation against multiple large companies).
  • Pursues antitrust litigation (one suit filed directly by VoIP‑Pal and participation/lead role in related class actions) alleging anti‑competitive practices in telecommunications.
  • Historically has been in development of: VoIP resale, a proprietary transactional billing platform (points/air mile billing), and anti‑virus applications for smartphones (noted as development stage since 2004).
  • Offers intellectual property rights (patent portfolio) covering technologies that could be implemented by communications operators or vendors (classification/routing, lawful intercept, E911 support, mobile gateways, handoffs/uninterrupted transmission, metering/billing, white‑label reselling).

Patent portfolio — principal technology areas and representative patents

(brief, as characterized in the filing; scope is disclaimed by the Company)

• Classification / routing of communications
  • Representative U.S. patents: 8,542,815; 9,179,005; 9,537,762; 9,813,330; 9,826,002; 9,935,872; 9,948,549; 10,218,606.
  • Foreign patents: European No. 2,084,868; Indian No. 287,412; Brazil PI 0718312‑7; several Canadian patents (e.g., 2,668,025; 3,032,707; 3,045,672; 3,045,681; 3,045,683; 3,045,694).
  • Note: U.S. Pat. No. 8,542,815 and 9,179,005 each faced multiple IPR challenges; at least one instituted IPR resulted in a final written decision confirming patentability for the challenged claims. Some claims of certain patents (e.g., ‘762, ‘330, ‘002, ‘549) have been found patent‑ineligible in court proceedings under 35 U.S.C. §101 (per the filing).
• Lawful intercept
  • Representative U.S. patents: 8,422,507; 9,143,608; 9,549,071; 10,038,779. (Canadian No. 2,670,510; European No. 2,090,024.)
  • These relate to producing routing messages and sending copies of communications to mediation devices/monitoring destinations when intercept criteria are met.
• Mobile gateway / roaming optimization
  • Representative U.S. patents: 8,630,234; 10,880,721. (European No. 2,311,292; Canadian No. 2,732,148.)
  • Relate to providing access codes / channel selection for roaming mobile devices to optimize routing/infrastructure usage and reduce roaming charges.
• Emergency assistance (E911)
  • Representative U.S. patents: 8,537,805; 9,565,307; U.S. Pat. No. 11,172,064 (issued Nov 9, 2021 per filing). (Canadian No. 2,681,984.)
  • Relate to routing emergency calls and associating temporary identifiers for callers.
• Metering / allocating charges / billing
  • Representative U.S. patents: 8,774,378; 9,998,363. (Canadian No. 2,916,220.)
• Time‑to‑live / determining permitted communication session time
  • Representative U.S. patent: 9,137,385. (Canadian No. 2,916,217; U.S. Pat. No. 11,171,864.)
• Uninterrupted transmission during endpoint changes (handoffs)
  • Representative U.S. patents: 8,675,566; 9,154,417; 10,021,729. (European No. 2,478,678; Canadian No. 2,812,174.)

(Company’s note: the filing cautions that these are generalized descriptions and that legal scope requires full legal analysis.)

Litigation (as disclosed)

• The Company is actively engaged in patent enforcement litigation (Western District of Texas and appeals) and multiple antitrust suits. The filing lists numerous cases and current/former statuses; highlights include:
  • Several patent suits filed in 2020–2024 against large defendants (Amazon, Verizon, T‑Mobile, others). Many of these matters were dismissed, concluded by stipulation, or otherwise resolved; several appeals were filed and later voluntarily dismissed.
  • Specific outcomes (examples from the filing):
    • VoIP‑Pal v. Amazon (W.D. Tex., Case No. 6‑20‑cv‑00272): filed April 2020; joint motion to dismiss granted Sept 5, 2025 — case closed.
    • VoIP‑Pal v. Verizon (W.D. Tex. Case No. 6‑21‑cv‑672) and VoIP‑Pal v. T‑Mobile (6‑21‑cv‑674): summary judgment of non‑infringement entered Aug 15, 2024; subsequent motions for fees and appeals were denied or voluntarily dismissed; cases closed.
    • Separate 2024 suits (e.g., cases filed May 20, 2024 alleging infringement of additional patents) were dismissed after VoIP‑Pal filed notices of voluntary dismissal (Oct 15, 2024).
  • Antitrust litigation:
    • Multiple antitrust and class action complaints against AT&T, Apple and others were filed in 2024–2025. Some complaints were voluntarily dismissed; others remain pending as of the dates in the filing. Example ongoing matter (per the filing): VoIP‑Pal v. AT&T, et al., 1:24‑cv‑03051‑RDM — amended complaints and motions to dismiss are pending; “too early to predict anticipated results” (per the filing).
  • Non‑patent litigation:
    • Locksmith Financial Corporation et al. v. VoIP‑Pal (Nevada state court): multi‑year dispute stemming from a 2019 jury trial matter. Trial in November 2023 concluded in VoIP‑Pal’s favor (Eighth Judicial District Court ruled for VoIP‑Pal). The parties then reached a settlement and release: VoIP‑Pal agreed to issue 30,000,000 restricted common shares (valued at $351,000) and the share certificate was issued Oct 1, 2024 (per the filing).

Employees, operations, R&D, properties

• Employees: The Company states it has no employees. It uses consultants and contractors for services.
• Research & Development: For the two years ended September 30, 2025 and 2024, the Company incurred no research and development expenses.
• Properties: The Company does not own real property; it leases office space for operations and administrative purposes.
• Cybersecurity: The Company reports it has not experienced cybersecurity incidents that materially impaired operations or financial standing and identified no cybersecurity threats during the year ended September 30, 2025 that materially affected or were reasonably likely to materially affect the business.

Corporate / regulatory status

• The Company is an “emerging growth company” under the JOBS Act and has elected to use the extended transition provisions (has not opted out).
• The Company emphasizes caution regarding forward‑looking statements in the filing.

Financials, customers, and other requested numeric details

• Number of customers: not disclosed in the provided text.
• Revenue and income (net income / loss): no revenue, income, or other financial statement numbers were included in the provided excerpts. (The filing does not provide revenues, profitability, or balance sheet amounts in the text supplied.)
• Any other material financial metrics (cash, assets, liabilities, etc.): not provided in the supplied text.

Note: This summary is limited to and solely reflects the facts and statements contained in the provided Form 10‑K excerpts; it excludes any information not present in those excerpts.