Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 193

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 193
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     |      |     |      |    (805,084 | ) |     |      |  (1,716,060 | ) |
| CASH FLOWS FROM FINANCING ACTIVITIES:                     |     |      |     |      |             |   |     |      |             |   |
| Proceeds from related parties’ loans                      |     |      |     |      |   2,800,660 |   |     |      |   4,732,555 |   |
| Proceeds from secured borrowings                          |     |      |     |      |   1,971,103 |   |     |      |     896,903 |   |
| Repayment of secured borrowings                           |     |      |     |      |    (547,201 | ) |     |      |  (1,992,041 | ) |
| Repayment of lease liability                              |     |      |     |      |     (26,962 | ) |     |      |     (34,207 | ) |
| Net cash provided by financing activities                 |     |      |     |      |   4,197,600 |   |     |      |   3,603,210 |   |
| Net (decrease)/increase in cash and cash equivalents held |     |      |     |      |     923,527 |   |     |      |     299,742 |   |
| Cash and cash equivalents at beginning of period          |     |      |     |      |     514,140 |   |     |      |     121,273 |   |
| Cash and cash equivalents at the end of December period   |     |      |     |      |   1,437,667 |   |     |      |     421,015 |   |

<div align='center'>The accompanying notes are an integral part of these
condensed consolidated financial statements.</div>

| F-35 |

<div align='center'>AUSTRALIAN OILSEEDS HOLDINGS LTD.

Notes to Unaudited Condensed Consolidated Financial Statements</div>

1. Establishment and Operations

Australian Oilseeds Holdings Limited (“ Australian Oilseeds” or the “ Company”) is a Cayman Islands exempted company that, directly and indirectly through its subsidiaries, is focused on the manufacture and sale of chemical free, non-GMO, sustainable edible oils and products derived from oilseeds