Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 219

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 219
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              | 968,216 |     |             | 273,676 |     |       | 1,241,892 |

22. Fair value measurement

A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.

The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs.

In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurement are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows:

| ● | Level                                                                                                                                     
 1: quoted market price (unadjusted) in an active market for identical assets or liabilities that the entity can access at the measurement 
 date.                                                                                                                                     |
| ● | Level                                                                                                                                     
 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly. |
| ● | Level                                                                                                                                     
 3: inputs that are unobservable inputs for the asset or liability.                                                                        |

| F-53 |

The carrying amounts of the financial assets and financial liabilities approximate their fair values.

The fair values of cash and cash equivalents, prepaid assets, accounts payable and accrued expenses are estimated to approximate the carrying values as of 31 December 2024 and 30 June 2024, due to the short maturities of such instruments.

The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis on 31 December 2024 and 30 June 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Schedule of Company’s Fair Value on a Recurring Basis

|                                                       |     |       |     | 31 December |         |     | 30 June |         |
| Description:                                          |     | Level |     |        2024 |         |     |    2024 |         |
|                                                       |     |       |     |        AUD$ |         |     |    AUD$ |         |
| Liabilities:                                          |     |       |     |             |         |     |         |