Company: COOT
Filing Date: 2025-12-22
Form Type: F-1/A
Source: 0001493152-25-028698
Chunk: 105

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-22
Form: F-1/A
Chunk 105
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21,940,269 |     |     |                       65.02 | % |     |     |                                                        3,184,043 |

|                                        | Customer |     | Total Sales for the Year Ended 30 June 2023 AUD$ |     |     |                           % 
 of Total Sales 30 June 2023 |   |     |     | Outstanding Balance of Trade Receivables as at 30 June 2023 AUD$ |
|:---------------------------------------|:---------|:----|-------------------------------------------------:|:----|:----|----------------------------:|:--|:----|:----|-----------------------------------------------------------------:|
| 100% Bottling Company Pty Ltd.         |          |     |                                        5,484,307 |     |     |                       18.87 | % |     |     |                                                        1,446,763 |
| Hygain NSW (Proprietary) Ltd.          |          |     |                                        4,504,121 |     |     |                       15.50 | % |     |     |                                                          453,344 |
| Good Earth Oils Pty Ltd.               |          |     |                                        3,380,714 |     |     |                       11.63 | % |     |     |                                                        1,226,945 |
| Pryde’s EasiFeed Pty Ltd.              |          |     |                                        2,179,696 |     |     |                        7.50 | % |     |     |                                                          155,412 |
| Energreen Nutrition Australia Pty Ltd. |          |     |                                        1,693,451 |     |     |                        5.82 | % |     |     |                                                                - |
| Top 5 customer total                   |          |     |                                       17,242,289 |     |     |                       59.32 | % |     |     |                                                        3,282,464 |

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 trading 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 |

When