Sangoma Technologies Corp 2024年年度报告

FORM40-F ☐REGISTRATION STATEMENT PURSUANT TO SECTION 12 OF THE SECURITIES EXCHANGE ACT OF 1934☒ANNUAL REPORT PURSUANT TO SECTION 13(A) OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year endedJune 30, 2025Commission FileNumber001-41175 SANGOMA TECHNOLOGIES CORPORATION (Exact name of registrant as specified in its charter) CT Corporation System28 Liberty StreetNew York,New York10005(212)894-8940(Name, address (including zip code) and telephone number (including area code) of agent for servicein the United States) Indicate the number of outstanding shares of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report:33,262,910CommonShares (as at June 30, 2025).Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorterperiod that the Registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days.Yes☒No☐Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (s.232.405 of thischapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files).Yes☒No☐Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 12b-2 of the Exchange Act. Emerging growth companyYes☒No☐If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transitionperiod for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange Act.Yes☐No☒† The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codificationafter April 5, 2012.Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting underSection 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.Yes☐No☒If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an errorto previously issued financial statements.☐Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executiveofficers during the relevant recovery period pursuant to §240.10D-1(b).☐ PRINCIPAL DOCUMENTS The following documents are filed as part of, and incorporated by reference in, this Annual Report on Form 40-F: (this “Annual Report”) A.Annual Information Form For the Registrant’s Annual Information Form for the year ended June 30, 2025 see Exhibit 99.1 of this Annual Report (the "Annual InformationForm"). B.Audited Annual Financial Statements For the Registrant’s Audited Consolidated Financial Statements for the year ended June 30, 2025, including the independent auditor’s report withrespect thereto, see Exhibit 99.2 of this Annual Report. C.Management’s Discussion and Analysis For the Registrant’s Management’s Discussion and Analysis of Financial Condition and Results of Operations for the year ended June 30, 2025(“MD&A”), see Exhibit 99.3 of this Annual Report. CONTROLS AND PROCEDURES A.Certifications The required disclosure is included in Exhibits 99.6 and 99.7 of this Annual Report. B.Disclosure Controls and Procedures The information provided under the heading “Controls and Procedures” contained in the MD&A, filed as Exhibit 99.3 to this Annual Report, isincorporated by reference herein. C.Management’s Annual Report on Internal Control over Financial Reporting The information provided under the heading “Controls and Procedures” contained in the MD&A, filed as Exhibit 99.3 to this Annual Report, isincorporated by reference herein. D.Attestation Report of the Registered Public Accounting Firm This Annual Report does not include an attestation report of the Registrant’s independent registered public accounting firm due to a transitionperiods established by rules of the United States Securities and Exchange Commission (the “Commission”). In particular, in accordance with theJumpstart Our Business Startups Acts, “emerging growth companies” are exempt from Section 404(b) of the Sarbanes-Oxley Act of 2022, asamended, which generally requires that a public company’s registered public accounting firm provide an attestation report relating to management’sassessment of internal control over financial reporting. E.Changes in Internal Co