Company: COOT
Filing Date: 2025-12-22
Form Type: F-1/A
Source: 0001493152-25-028698
Chunk: 45

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-22
Form: F-1/A
Chunk 45
---
  (48.2 | )% |
| Total cost of sales     |     | $              | 38,240,704 |     | $ | 27,810,782 |     | $ | 10,429,922 |   |     |     |   37.5 | %  |

The cost of sales for the year ended June 30, 2025 was AUD$38.2 million, an increase of AUD$10.4 million, or 37.5% as compared to the year ended June 30, 2024. The primary reason for the increase was due to increase in cost of inputs for manufacturing (raw material, packing cost and labour) without corresponding increase in sales price.

General and administrative expenses

|                                     |     | Year           
 Ended June 30, |      2025 |     |   |      2024 |     |   | Change  |   |     |     | Change 
 %      |    |
|:------------------------------------|:----|:---------------|----------:|:----|:--|----------:|:----|:--|:--------|:--|:----|:----|:-------|:---|
| General and administrative expenses |     | $              | 3,197,936 |     | $ | 3,224,843 |     | $ | (26,907 | ) |     |     | (0.8   | )% |

General and administrative expenses for the year ended June 30, 2025, were AUD$3.2 million, a decrease of AUD$0.03 million, or 0.8%, compared to the year ended June 30, 2024.

Selling & Marketing expenses

|                              |     | Year           
 Ended June 30, |    2025 |     |   |    2024 |     |   | Change  |   |     |     | Change 
 %      |    |
|:-----------------------------|:----|:---------------|--------:|:----|:--|--------:|:----|:--|:--------|:--|:----|:----|:-------|:---|
| Selling & Marketing expenses |     | $              | 372,707 |     | $ | 412,536 |     | $ | (39,829 | ) |     |     | (9.6   | )% |

Marketing expenses for the year ended June