Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 215

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 215
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ities Lease Liabilities and Right of Use Assets

|                               | Right-of-use assets |   | Unaudited 31 
   March 2025 |   |     |   |        30 
 June 2024 |   |
|:------------------------------|:--------------------|:--|-------------:|:--|:----|:--|----------:|:--|
| At cost                       |                     | $ |    1,347,718 |   |     | $ | 1,347,718 |   |
| Less accumulated amortisation |                     |   |     (475,340 | ) |     |   |  (403,298 | ) |
| Total                         |                     | $ |      872,378 |   |     | $ |   944,420 |   |

| F-46 |

| Lease liabilities                |     | 31         
 March 2025 |         |     | 30        
 June 2024 |         |
|:---------------------------------|:----|:-----------|--------:|:----|:----------|--------:|
| Within 1 year (Current)          |     | $          |  89,109 |     | $         |  89,109 |
| After 1 year but within 2 years  |     |            |  80,750 |     |           |  80,750 |
| After 2 years but within 5 years |     |            | 224,930 |     |           | 224,930 |
| After 5 years                    |     |            | 506,833 |     |           | 573,667 |
| Non-current                      |     |            | 812,513 |     |           | 879,347 |
| Total                            |     | $          | 901,622 |     | $         | 968,456 |

12. Revenue

The Company derives its revenue principally from wholesale and retail sales of chemical free, non-GMO, sustainable edible oils and products derived from oilseeds. The Company derives revenue from the transfer of goods at a point in time. The table below shows the Company’s revenue disaggregated by product type.

Schedule of Revenue Disaggregated

|                       |     | 2025                        
 Three Months Ended 31 March 
 2025                        
 AUD$                        |           |     | 2024 
 2024 
 AUD$ |           |
|:----------------------|:----|:----------------------------|----------