Forged perforation on imperforated stamps is one of the ways to get expensive Gold Standard stamps.
A few days ago a similar forgery was sold on ebay by a reputable seller.
This is an imperforated Standard Collection (Sc) #0126, no watermark, horizontal “cells” paper, issued in March 1926. This stamp was not postally used and does not listed in Scott.
The #0126 stamp in MNH condition could be sold for approx. $30-40 with a premium for a corner stamp with margins.
After adding rough 10 perforation the stamp becomes an expensive Sc #292, which was issued early, in 1925. Catalog value for an authentic stamp is ~ $13,000.