Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 203

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 203
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 subsidiaries are prepared for the same reporting year as the parent Company, using consistent accounting policies. Intra-company balances and transactions, including unrealized profits arising from intra-company transactions, have been eliminated. Unrealized losses are eliminated unless the transaction provides evidence of an impairment of the asset transferred. Non-controlling interests represent the equity in subsidiaries that is not attributable, directly or indirectly, to the Parent shareholders.

Details of subsidiaries as of 31 December 2024 and 30 June 2024 were as follows:

Schedule of Subsidiaries

| Subsidiaries                   |     | % of legal ownership 31 Dec 2024 |      |   |     | % of legal ownership 30 Jun 2024 |      |   |     | Country of  Incorporation |     | Principal business activities |
| Australian Oilseeds Pty Ltd.   |     |                                  |  100 | % |     |                                  |  100 | % |     | Australia                 |     | Investment                    |
| Cootamundra Oilseeds Pty Ltd.  |     |                                  | 82.7 | % |     |                                  | 82.7 | % |     | Australia                 |     | Oilseeds crushing business    |
| Cowcumbla Investments Pty Ltd. |     |                                  | 82.7 | % |     |                                  | 82.7 | % |     | Australia                 |     | Investment                    |
| Good Earth Oils Pty Ltd.       |     |                                  |  100 | % |     |                                  |  100 | % |     | Australia                 |     | Marketing and Distribution    |
| EDOC Acquisition Limited       |     |                                  |  100 | % |     |                                  |  100 | % |     | Cayman Islands            |     | SPAC                          |

The carrying amount of the Company’s investment in the subsidiary and the equity of the subsidiary is eliminated on consolidation.

(c) Substantial doubt regarding Going Concern

The Company incurred a loss after income tax for 3 months ended 31 December 2024 of AUD$ 320,332(31 December 2023: Profit AUD$ 970,388) and for six months ended 31 December 2024 a loss of AUD$ 966,665(31 December 2023: Profit AUD$ 2,380,919). The Company was in a net current liability position of AUD$ 8,392,672as of 31 December 2024 (