Company: COOT
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001641172-25-004895
Chunk: 171

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-04-15
Form: S-1
Chunk 171
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 of Interest in Associates

|              |     | Principal        
 place of         |           |     |  Percentage |     |     |  Percentage |    |
|              |     | business/Country 
 of               |           |     | Owned (%) * |     |     | Owned (%) * |    |
|              |     | Incorporation    |           |     |        2024 |     |     |        2023 |    |
| Name         
 of entity:   |     |                  |           |     |             |     |     |             |    |
| Good Earth   
 Oils Pty Ltd |     |                  | Australia |     |             | 100 |     |             | 50 |

| * | The percentage of ownership interest held is equivalent to 
 the percentage voting rights for all subsidiaries          |

Good Earth Oils Pty Ltd.,

Good Earth Oils Pty Ltd is a sales and marketing company who promote editable oils to Australian local market through local supermarket retail chains. Its product range branding canola oils and vegetable oils under its unique branding “Cold Pressed No GMO” mostly sourced from the company group. The Company was acquired in July 2023.

23 Finance Expenses

Schedule of Finance Expenses

|                               |     | 2024 |         |     | 2023 |         |
|                               |     | AUD$ |         |     | AUD$ |         |
| Amortization of debt discount |     |      | 124,006 |     |      |       - |
| Interest expense              |     |      | 711,807 |     |      | 612,735 |
| Total finance expenses        |     |      | 835,813 |     |      | 612,735 |

24 Income Tax Expense

Schedule of Income Tax Expense

|                                |     | 2024 |         |   |     | 2023 |         |
|                                |     | AUD$ |         |   |     | AUD$ |         |
| Current taxes                  |     |      | 347,691 |   |     |      | 109,878 |
| Deferred tax expense (benefit) |     |      | (34,270 | ) |     |      |       - |
| Income tax expense             |     |      | 313,421 |   |     |      | 109,878 |

| (a) | Reconciliation                      
 of income tax to accounting profit: |

Schedule of Components of Income Tax Expense

|                                                                       |