Company: COOT
Filing Date: 2025-05-30
Form Type: 10-Q
Source: 0001641172-25-013065
Chunk: 5

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-30
Form: 10-Q
Item: Item 8
Chunk 5
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 provider, CBA, who has
provided a total facility loan of AUD$14,000,000
with unused facilities as at 31 March 2025 of AUD$8,000,000
which is repayable on demand. In addition, the Company also has the ability to draw down an additional US$6
million of redeemable debentures from the existing PIPE investors or executing a US$50
million equity line of credit (ELOC) once the Company lodges the registration statement of the ELOC.

Accordingly,
the directors have prepared the financial statements on a going concern basis which contemplates continuity of normal activities and
realization of assets and settlement of liabilities in the normal course of business.

Should
the Company be unable to obtain funding from banks or other financiers, PIPE investors or fail to execute the ELOC, the Company may be
required to realize its assets and discharge its liabilities other than in normal course of business and at amounts different to those
stated in these financial statements. The financial statements do not include any adjustments to the recoverability and classification
of asset carrying amounts or amounts of liabilities that might result should the Company be unable to continue as a going concern.

(d)
Financial instruments

Financial
instruments are recognised initially on the date that the Company becomes party to the contractual provisions of the instrument.

On
initial recognition, all financial instruments are measured at fair value plus transaction costs (except for instruments measured at
fair value through profit or loss where transaction costs are expensed as incurred).

Concentration
of Key Customers

A
substantial portion of the Company’s products are sold to its top five customers. For the three months ending 31 March 2025 and
2024, 87.9% and 96.9%, respectively, of total sales by the Company were to its top five customers.

 Schedule of Total Sales From Each Customer

    Unaudited Total Sales for The Three Months Ended  
    Unaudited Total Sales for The Nine Months Ended  
    Unaudited Outstanding Balance of Trade Receivables as at 

    31 March 2025  
    31 March 2025  
    31 March 2025 
  
    Customer 
    AUD$  
    AUD$  
    AUD$ 
  
    Energreen Nutrition Australia Pty Ltd. 
     3,271,722  
     6,389,585  
     799,737 
  
    Costco Wholesale