Company: COOT
Filing Date: 2025-05-30
Form Type: 10-Q
Source: 0001641172-25-013065
Chunk: 2

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-30
Form: 10-Q
Item: Item 8
Chunk 2
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 that were forfeited to the Company;

    ●
    each
    holder of AOI ordinary shares received Company Ordinary Shares on a one-for-one basis (the “Exchange Shares”);

    ●
    each
    holder of EDOC’s public Class A ordinary shares received Company Ordinary Shares on a one-for-one basis;

    ●
    EDOC’s
    warrants terminated and were exchanged for warrants of the Company (the “Warrants”), which Warrants are listed on the
    Nasdaq under “COOTW”;

    5

    ●
    each
    holder of EDOC’s rights (the “Rights”) received 1/10 of a Company Ordinary Share for each such Right, as set forth
    herein;

    ●
    EDOC’s
    Rights will no longer be traded;

    ●
    EDOC’s
    479,000 placement units (“Placement Units”) were exchanged for Company Ordinary Shares and Warrants of the Company; and

    ●
    EDOC’s
    USD$1,500,000 of convertible promissory notes that were convertible at Closing into Company Ordinary Shares (“Convertible Shares”)
    and warrants (“Convertible Warrants”).

On
March 22, 2024, the Ordinary Shares and PubCo Warrants commenced trading on the Nasdaq Capital Market (“Nasdaq”) under the
symbols “COOT” and “COOTW,” respectively.

2.
Summary of Material Accounting Policies

(a)
Unaudited Interim Financial Information

The
accompanying condensed consolidated statement of financial position as of 31 March 2025, and the condensed consolidated statements of
profit or loss and other comprehensive income (loss), changes in equity and cash flows for the three and nine months ended 31 March 2025
and 2024 are unaudited and have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).
Certain information and note disclosures normally included in annual financial statements prepared in accordance with IFRS Accounting
Standards have been omitted pursuant to those rules or regulations. The unaudited interim condensed consolidated financial statements
have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments,
which include only normal recurring adjustments, necessary to present fairly the Company’s financial position as of 31 March 2025
and the results of operations and cash flows for the nine months ended 31 March 2025 and 202