Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 182

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 182
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ising the use of relevant observable inputs and minimising the use of unobservable inputs.

In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurement are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows:

| ● | Level                                                                                                                                     
 1: quoted market price (unadjusted) in an active market for identical assets or liabilities that the entity can access at the measurement 
 date.                                                                                                                                     |
| ● | Level                                                                                                                                     
 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly. |
| ● | Level                                                                                                                                     
 3: inputs that are unobservable inputs for the asset or liability.                                                                        |

The carrying amounts of the financial assets and financial liabilities approximate their fair values.

The fair values of cash and cash equivalents, prepaid assets, accounts payable and accrued expenses are estimated to approximate the carrying values as of June 30, 2024 and June 30 2023, due to the short maturities of such instruments.

| F-27 |

The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis on June 30, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Schedule of Company’s Fair Value on a Recurring Basis

|                                                   |     |       |   |     | June 
  30, |         |     | June 
  30, |   |
| Description:                                      |     | Level |   |     | 2024 |         |     | 2023 |   |
|                                                   |     |       |   |     |  AUD |         |     |  AUD |   |
| Liabilities:                                      |     |       |   |     |      |         |     |      |   |
| Warrant                                           
 liability—Private and Representative Warrants     |     |       | 3 |     |      |  12,676 |     |      | - |
| Warrant liability – Penny Warrants                |     |       | 3 |     |      | 146,730 |     |      | - |
| Warrant liability – Arena Ordinary Share Warrants |     |       | 3 |     |      |  79,207 |     |      | -