Company: COOT
Filing Date: 2025-06-18
Form Type: S-1/A
Source: 0001641172-25-015645
Chunk: 154

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-18
Form: S-1/A
Chunk 154
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 that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur. The measurement constraint continues until the uncertainty associated with the variable consideration is subsequently resolved. Amounts received that are subject to the constraining principle are recognised as a refund liability.

There is no multiple performance obligations in a contract and the sales is recognized at the point in time of delivery goods to customers.

Specific revenue streams

The revenue recognition policies for the principal revenue streams of the Company include the following items.

Retail revenue

Revenue from sales made to retail customers who
are the supermarket chain is recognized when control of the goods has transferred, being the point in time when 1) the goods have
been shipped to and accepted by the retail customers (i.e., the supermarket distribution center or their local warehouses) and
2) the retail customer has full discretion over the subsequent distribution of the goods and the price at which the goods are sold. Based
on the terms of the contract, at the time the goods are delivered to the retail customers, they will check the specification and quality
of the products before they accept the products and therefore assume any related inventory risk (e.g., obsolescence or other loss).

On delivery of the goods to the retail customers
and accepted by them, the Company recognizes a receivable as this represents the point in time at which the Company’s right
to consideration becomes unconditional, as only the passage of time is required before payment is due.

| F-11 |

Wholesale revenue

Revenue from sales made to wholesale customers is recognised when control of the goods has transferred, being the point in time when 1) the goods have been shipped to the wholesaler and 2) the wholesaler has full discretion over the subsequent distribution of the goods and the price at which the goods are sold. Based on the terms of the contract, at the time the goods are shipped, the wholesaler is deemed to have accepted the products and therefore assumes any related inventory risk ( e.g., obsolescence or other loss).

On delivery of the goods to the wholesaler ( i.e., when they are shipped), the Company recognises a receivable as this represents the point in time at which the Company’s right to consideration becomes unconditional, as only the passage of time is required before payment is due.

With regard to related party sales, revenue is not recognized by the Company, as seller, when purchased by Energreen. The Company’s accounting policy with regards to these resales by Energreen is to only recognize the