Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 212

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 212
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$138,000 at 31 December 2024 and 30 June 2024, respectively. |

The carrying value of trade receivables is considered a reasonable approximation of fair value due to the short-term nature of the balances.

The maximum exposure to credit risk at the reporting date is the fair value of each class of receivable in the financial statements.

The table below presents the expected credit losses on trade receivables for the six months ended 31 December 2024:

Schedule of Expected Credit Losses on Trade Receivables

|                              |     | Current sales 
 Unaudited     
 Current sales |           |   |     | [30] days 
 30 days   |           |   |     | [60] days 
 60 days   |        |   |     | [90] days and older 
 90 days and older   |         |   |     | Total 
 Total |           |
|:-----------------------------|:----|:--------------|----------:|:--|:----|:----------|----------:|:--|:----|:----------|-------:|:--|:----|:--------------------|--------:|:--|:----|:------|----------:|
| Balance as at reporting date |     | $             | 2,920,324 |   |     | $         | 1,541,159 |   |     | $         | 52,701 |   |     | $                   | 177,890 |   |     | $     | 4,692,074 |
| Expected loss rate           |     |               |      3.11 | % |     |           |      3.97 | % |     |           |   4.86 | % |     |                     |    8.16 | % |     |       |         - |
| ECL allowance                |     | $             |    90,887 |   |     | $         |    61,184 |   |     | $         |  2,561 |   |     | $                   |  14,516 |   |     | $     |   169,148 |

The table below presents the expected credit losses on trade receivables for the year ended 30 June 2024:

|                              |     | Current sales |           |   |     | 30 days |         |   |     | 60 days |           |   |     | 90