Company: COOT
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001641172-25-004895
Chunk: 64

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-04-15
Form: S-1
Chunk 64
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 Three Months Ended 31 December (AUD) |   2024 |     |   |    2023 |     |   | Change   |   |     |     | Change % |    |
|:-------------------------------|:----|:-------------------------------------|-------:|:----|:--|--------:|:----|:--|:---------|:--|:----|:----|:---------|:---|
| Selling and marketing expenses |     | $                                    | 85,189 |     | $ | 186,332 |     | $ | (101,143 | ) |     |     | (54.3    | )% |

Selling and marketing expenses for the three months ended 31 December 2024 were AUD$0.08 million, a decrease of AUD$0.1 million, or 54.3% compared to the three months ended 31 December 2023. This decrease was due to recognition of Bad debt amounting to nil and AUD 142K in period ended 31 December 2024 and 31 December 2023.

| 35 |

Other Income

|              |     | Three Months Ended 31 December (AUD) |   2024 |     |   |   2023 |     |   | Change  |   |     |     | Change % |    |
|:-------------|:----|:-------------------------------------|-------:|:----|:--|-------:|:----|:--|:--------|:--|:----|:----|:---------|:---|
| Other income |     | $                                    | 31,155 |     | $ | 41,173 |     | $ | (10,018 | ) |     |     | (24.3    | )% |

Other income for the three months ended 31 December 2024 was AUD$0.03 million, a decrease of AUD$0.01 million, or 24.3% compared to the three months ended 31 December 2023. This decrease was primarily due to Interest charges to customers.

Finance expenses

|                  |     | Three Months Ended 31 December (AUD) |    2024 |     |   |    2023 |     |   |  Change |     |     | Change % |   |
|:-----------------|:----|:-------------------------------------|--------:|:----|:--|--------:|:----|: