Company: COOT
Filing Date: 2025-12-22
Form Type: F-1/A
Source: 0001493152-25-028698
Chunk: 113

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-22
Form: F-1/A
Chunk 113
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 valuation parameters, assumptions and modelling techniques.

4 Cash and Cash Equivalents

Schedule of Cash and Cash Equivalents

|                                 |     | 2025 |           |     | 2024 |         |     | 2023 |         |
|                                 |     | AUD$ |           |     | AUD$ |         |     | AUD$ |         |
| Cash at bank and in hand        |     |      | 2,309,303 |     |      | 514,140 |     |      | 121,273 |
| Total cash and cash equivalents |     |      | 2,309,303 |     |      | 514,140 |     |      | 121,273 |

5 Trade and Other Receivables

Schedule of Trade and Other Receivables

|                                                      |     | 2025 |           |     | 2024 |           |     | 2023 |           |
|                                                      |     | AUD$ |           |     | AUD$ |           |     | AUD$ |           |
| CURRENT                                              |     |      |           |     |      |           |     |      |           |
| Trade receivables-Related parties (refer note 25(c)) |     |      |    44,387 |     |      |         - |     |      | 1,226,945 |
| Trade receivables, net (1)                           |     |      | 5,285,794 |     |      | 4,470,101 |     |      | 3,210,308 |
| Total current trade and other receivables            |     |      | 5,330,181 |     |      | 4,470,101 |     |      | 4,437,253 |

| (1) | Trade                                                                                                                                      
 receivables are presented net of an allowance of AUD$169,148, AUD$138,000, and AUD$380,604 at June 30, 2025, 2024, and 2023, respectively. |

| F-18 |

The carrying value of trade receivables is considered a reasonable approximation of fair value due to the short-term nature of the balances.

The maximum exposure to credit risk at the reporting date is the fair value of each class of receivable in the consolidated financial statements.

The table below presents the expected credit losses on trade receivables for the year ended June 30, 2025: