Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 157

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 157
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 of Trade Receivables |                        Outstanding 
 Balance of Trade Receivables as at 
                  30 June 2023 AUD$ |
|:---------------------------------------|:---------|:------------|------------------:|:----|:-----------------------------------------|-----------------------------------:|
| 100% Bottling Company Pty Ltd.         |          |             |         5,484,307 |     |                                          |                          1,446,763 |
| Hygain NSW (Proprietary) Ltd.          |          |             |         4,504,121 |     |                                          |                            453,344 |
| Good Earth Oils Pty Ltd.               |          |             |         3,380,714 |     |                                          |                          1,226,945 |
| Pryde’s EasiFeed Pty Ltd.              |          |             |         2,179,696 |     |                                          |                            155,412 |
| Energreen Nutrition Australia Pty Ltd. |          |             |         1,693,451 |     |                                          |                                  - |

If the sales performance of any of the Company’s key customers declines or if they terminate their cooperation with us or start to cooperate with any of the Company’s competitors, or if there is any modification as to the sales and purchase terms entered into with any of our key customers, our business, financial condition and revenue would be seriously impacted.

Impairment of financial assets

Impairment of financial assets is recognised on an expected credit loss (ECL) basis for the following assets:

| ● | financial                              
 assets measured at amortised cost; and |
| ● | debt                                   
 investments measured at FVOCI.         |

When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Company considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis based on the Company’s historical experience and informed credit assessment and including forward-looking information.

The Company uses the presumption that an asset which is more than 30 days past due has seen a significant increase in credit risk.

The Company uses the presumption that a financial asset is in default when:

| ● | the                                                                                                                                        
 other party is unlikely to pay its credit obligations to the Company in full, without recourse to the Company to actions such as realising 
 security (if any is held); or                                                                                                              |
| ● | the                                                                                                                                        
 financial assets is more than 90