Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 162

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 162
---
 of completion.
If the carrying value of inventories exceeds NRV, the surplus is recognized within Cost of sales, writing down the value of inventories
to establish a new cost basis. Management conducts routine analyses to determine if estimates (e.g., estimated selling prices and estimated
costs) used in the NRV calculation require changes and if additional impairment adjustments to inventories are required.

Key estimates - impairment of non-financial
assets

The Company assesses impairment of all assets (including
intangible assets) at each reporting date by evaluating conditions specific to the Company and to the particular asset that may lead to
impairment. These include product, technology, economic and political environments and future product expectations. If an impairment trigger
exists the recoverable amount of the asset is determined. Given the current uncertain economic environment management considered that
the indicators of impairment were significant enough and as such these assets have been tested for impairment in this financial period.
Refer to Note 3(h) for details regarding the method and assumptions used.

Key estimates - fair value of derivative financial instruments

The fair values of derivative financial instruments
that are not quoted in active markets are determined by using valuation techniques. Valuation techniques used include discounted cash
flows analysis and models with built-in functions available in externally acquired financial analysis or risk management systems widely
used by the industry such as option pricing models. To the extent practical, the models use observable data. In addition, valuation adjustments
may be adopted if factors such as credit risk are not considered in the valuation models. Management judgement and estimates are required
for the selection of appropriate valuation parameters, assumptions and modelling techniques.

| F-17 |

5 Cash and Cash Equivalents

Schedule of Cash and Cash Equivalents

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

6 Trade and Other Receivables

Schedule of Trade and Other Receivables

|                                            |     | 2024 |           |     | 2023 |           |
|                                            |     |      |      AUD$ |     |      |      AUD$ |
|                                            |     |      |           |     |