Company: COOT
Filing Date: 2025-12-22
Form Type: F-1/A
Source: 0001493152-25-028698
Chunk: 101

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-22
Form: F-1/A
Chunk 101
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 was formed on December 29, 2022.

The Company’s consolidated financial statements comprise the financial statements of the Company and its subsidiaries as of June 30, each year. Subsidiaries are consolidated from the date of their acquisition, being the date on which the Companyobtains
control, and continue to be consolidated until the date that control ceases. The financial statements of subsidiaries are prepared
for the same reporting year as the parent Company, using consistent accounting policies. Intra-company balances and transactions,
including unrealized profits arising from intra-company transactions, have been eliminated. Unrealized losses are eliminated unless
the transaction provides evidence of an impairment of the asset transferred. Non-controlling interests represent the equity in
subsidiaries that is not attributable, directly or indirectly, to the Parent shareholders.

| F-9 |

Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Company controls an investee if and only if the Company has:

| Ø | Power                                                                                                                         
 over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee), |

| Ø | Exposure,                                                                  
 or rights, to variable returns from its involvement with the investee, and |

| Ø | The                                                               
 ability to use its power over the investee to affect its returns. |

Generally, there is a presumption that a majority of voting rights results in control. To support this presumption and when the Company has less than a majority of the voting or similar rights of an investee, the Company considers all relevant facts and circumstances in assessing whether it has power over an investee, including:

| Ø | The                                                                 
 contractual arrangement with the other vote holders of the investee |

| Ø | Rights                                      
 arising from other contractual arrangements |

| Ø | The                                                 
 Company’s voting rights and potential voting rights |

The Company re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Company gains control until the date the Company ceases