Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 223

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 223
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 | Reconciliation 
 of cash        |

Cash for the six months ended 31 December 2024 and 2023 as shown in the consolidated statement of cash flows is reconciled to items in the consolidated statement of financial position as follows:

Schedule of Reconciliation of Cash

|                           |     | 31 December 2024 |           |     | 31 December 2023 |         |
|                           |     | AUD$             |           |     | AUD$             |         |
| Cash and cash equivalents |     |                  | 1,437,667 |     |                  | 421,015 |

| (b) | Reconciliation                                                
 of result for the year to cashflows from operating activities |

Reconciliation of net income to net cash provided by operating activities:

Schedule of Reconciliation of Net Income to Net Cash Provided by Operating Activities

| (Loss) Profit for the period                                           |     |   (966,665 | ) |     |  2,380,919 |   |
| Non-cash flows in (loss) profit:                                       |     |            |   |     |            |   |
| – cash flows excluded from profit attributable to operating activities |     |    165,752 |   |     |     12,787 |   |
| – depreciation                                                         |     |    223,612 |   |     |    230,767 |   |
| -interest                                                              |     |    137,839 |   |     |          - |   |
| Changes in assets and liabilities:                                     |     |            |   |     |            |   |
| – (increase)/decrease in trade and other receivables                   |     | (2,133,979 | ) |     |     (5,810 | ) |
| – (increase)/decrease in other assets                                  |     |   (805,252 | ) |     |  1,145,971 |   |
| – (increase)/decrease in inventories                                   |     |  1,414,066 |   |     | (2,285,450 | ) |
| – increase/(decrease) in trade and other payables                      |     |   (343,818 | ) |     | (3,401,045 | ) |
| – increase/(decrease) in provisions                                    |     |   (160,544 | ) |     |    334,453 |   |
| Cash flows from/(used in) operations