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adopted the Intelligent Bio Solutions, Inc. &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJlY292ZXJ5IG9mIEVycm9uZW91c2x5IEF3YXJkZWQgQ29tcGVuc2F0aW9uAA__" id="xdx_906_eecd--ForgoneRecoveryIndName_c20240701__20250630__ecd--RestatementDateAxis__2023-10-02_zHqZ3B1u26P8"&gt;Dodd-Frank&lt;/span&gt; Restatement Recoupment Policy effective as of &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJlY292ZXJ5IG9mIEVycm9uZW91c2x5IEF3YXJkZWQgQ29tcGVuc2F0aW9uAA__" id="xdx_907_eecd--RestatementDeterminationDate_c20240701__20250630__ecd--RestatementDateAxis__2023-10-02_zmXT912kwqJl"&gt;October 2, 2023&lt;/span&gt;. In the event that
we are required to prepare a financial restatement, the Compensation Committee will recoup all erroneously awarded incentive-based compensation
calculated on a pre-tax basis received after October 2, 2023, by a person (i) after beginning service as an executive officer, (ii) who
served as an executive officer at any time during the performance period for that incentive-based compensation, and (iii) during the
three completed fiscal years immediately preceding the date that the Company is required to prepare a restatement, and any transition
period (that results from a change in the Company&#x2019;s fiscal year) of less than nine months within or immediately following those
three completed fiscal years. &#x201c;Clawback&#x201d; or recoupment policy in our executive compensation program contributes to creating
and maintaining a culture that emphasizes integrity and accountability and reinforces the performance-based principles underlying our
executive compensation program.</ecd:ErrCompAnalysisTextBlock>
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do &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIEF3YXJkIFRpbWluZyBEaXNjbG9zdXJlAA__" id="xdx_90E_eecd--AwardTmgMnpiCnsdrdFlag_dbF_c20240701__20250630_zPLHjgfHiWs3"&gt;not&lt;/span&gt; grant stock options, stock appreciation rights, or option-like instruments (collectively, &#x201c;Option-Like Awards&#x201d;) in
anticipation of the release of material nonpublic information and we do &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIEF3YXJkIFRpbWluZyBEaXNjbG9zdXJlAA__" id="xdx_909_eecd--MnpiDiscTimedForCompValFlag_dbF_c20240701__20250630_zopgjFGBAMZa"&gt;not&lt;/span&gt; time the public release of such information based on the
grant dates of Option-Like Awards. During the last completed fiscal year, we have not awarded Option-Like Awards to any named executive
officer during the period beginning four business days before and ending one business day after the filing of a period report on Form
10-Q or Form 10-K or the filing or furnishing of a current report on Form 8-K, and we have not timed the disclosure of material nonpublic
information for the purpose of affecting the value of executive compensation.</ecd:AwardTmgMnpiDiscTextBlock>
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