Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 183

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 183
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 value:

Schedule of Company’s Fair Value on a Recurring Basis

|                                                   |     |       |   |     | June 
  30, |         |     | June 
  30, |   |
| Description:                                      |     | Level |   |     | 2024 |         |     | 2023 |   |
|                                                   |     |       |   |     |  AUD |         |     |  AUD |   |
| Liabilities:                                      |     |       |   |     |      |         |     |      |   |
| Warrant                                           
 liability—Private and Representative Warrants     |     |       | 3 |     |      |  12,676 |     |      | - |
| Warrant liability – Penny Warrants                |     |       | 3 |     |      | 146,730 |     |      | - |
| Warrant liability – Arena Ordinary Share Warrants |     |       | 3 |     |      |  79,207 |     |      | - |
| Total                                             |     |       |   |     |      | 238,613 |     |      | - |

The Private Warrants, Representative’s Warrants, Penny Warrants, and Arena Ordinary Share Warrants are accounted for as liabilities and are measured at fair value as of each reporting period. Changes in the fair value of the Warrants are recorded in the statements of operations for each period.

The Private Warrants, Representative Warrants, Penny Warrants, and Arena Ordinary Share Warrants were valued using a Montel Carlo simulation model, which is considered to be a Level 3 fair value measurement. Inherent in an options pricing model are assumptions related to expected share-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its ordinary shares based on historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates remaining at zero.

There were no transfers between Levels 1, 2 or 3 during the period ended June 30, 2024.

The following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of