Company: COOT
Filing Date: 2025-02-10
Form Type: 10-Q
Source: 0001493152-25-005620
Chunk: 17

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-02-10
Form: 10-Q
Item: Item 8
Chunk 17
---

    year 
    AUD$ 
  
    Remainder
    of 2024 
     244,643 
  
    2025 
     978,573 
  
    2026 
     978,573 
  
    2027 
     978,573 
  
    2028 
     978,573 
  
    2029 
     244,643 
  
    Total
    payments outstanding 
     4,403,578 
  
    Less:
    accrued interest 
     (694,063)
  
    Total
    equipment finance secured loan outstanding 
     3,709,515 

The
following table summarizes the outstanding Convertible Note as of 30 September 2024 and 30 June 2024:

 Schedule of Outstanding Convertible Note

    30
    September
    2024

    30
    June 2024

    AUD$

    AUD$

    Principal
    value of Convertible Note

    1,874,574

    1,874,574

    Debt
    discount (2), net of amortization

    (556,516
    )

    (692,621
    )
  
    Convertible
    Note

    1,318,058

    1,181,953

9
Issued Capital

There
were no movements or changes in issued capital since 30 June 2024.

10
Warrants

The
Company accounts for the Public warrants, the Private Placement warrants, the Representative warrants, the Penny warrants, and the Arena
Ordinary share warrants in accordance with the guidance contained in IAS 32 and IFRS 9 under which the Public warrants meet the criteria
for equity treatment and are recorded as equity due to the settlement provision in the warrant agreement. In accordance with IAS 32 and
IFRS 9, the Private Placement warrants, Representative warrants, the Penny warrants and Arena Ordinary share warrants (collectively the
“Warrants”) are initially required to be classified as liability instruments in its entirety; therefore, the Warrants are
required to be measured at fair value at each reporting period with changes in fair value recorded within earnings.

The
following table presents the warrants outstanding and exercisable on 30 September 2024 and 30 June 2024:

 Schedule of Warrant Outstanding

    Public
    warrants

    9,000,000

    Private
    Placement warrants