Company: COOT
Filing Date: 2025-12-22
Form Type: F-1/A
Source: 0001493152-25-028698
Chunk: 46

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-22
Form: F-1/A
Chunk 46
---
30, 2025 were AUD$0.4 million, a decrease of AUD$0.04 million, or 9.6% compared to the year ended June 30, 2024.

Other Income

|        |     | Year           
 Ended June 30, |    2025 |     |   |    2024 |     |   | Change   |   |     |     | Change 
 %      |    |
|:-------|:----|:---------------|--------:|:----|:--|--------:|:----|:--|:---------|:--|:----|:----|:-------|:---|
| Other  
 income |     | $              | 108,410 |     | $ | 707,911 |     | $ | (599,501 | ) |     |     | (84.6  | )% |

Other income for the year ended June 30, 2025 was AUD$0.1 million, a decrease of AUD$0.6 million, or 84.6% compared to the year ended June 30, 2024. This decrease was primarily due to the negotiation to reduce certain transaction costs payable and write back of these costs related to the purchase of EDOC for year ended June 30, 2024.

| 28 |

Change in Fair Value of Warrants

|                                             |     | Year           
 Ended June 30, |   2025 |     |   |    2024 |     |   | Change  |   |     |     | Change 
 %      |    |
|:--------------------------------------------|:----|:---------------|-------:|:----|:--|--------:|:----|:--|:--------|:--|:----|:----|:-------|:---|
| Change in fair value of warrant liabilities |     | $              | 42,872 |     | $ | 141,874 |     | $ | (99,002 | ) |     |     | (69.78 | )% |

The change in Warrant Fair Value was due to the closing of the Business Combination Agreement, the resulting fluctuations of the share market price, and the issuance of new warrants are part of the Arena securities purchase agreement.

Recapitalization expense

|                          |     | Year           
 Ended June 30, 
 2025           |   |     | 2024 |            |     | Change |