Company: COOT
Filing Date: 2025-10-23
Form Type: 20-F
Source: 0001493152-25-019123
Chunk: 37

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-10-23
Form: 20-F
Item: Item 5
Chunk 37
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 and chemical free concept from local farmers, wholesalers and distributors. Decrease in wholesale oils is compensated by increase in retails oils, as finished goods sold as retails oils instead
of wholesale oils.

Toll
crushing service, seeds, and other sales represent a small portion of our revenue. Those categories combined represented 0.9% of the
revenue for the year ended June 30, 2025, compared to 1.5% for the year ended June 30, 2024.

Cost
of Sales

                               Year Ended June 30,                                                                                   
                               2025                                     2024                      Change                             
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Cost of material             $                        25,226,031      $         17,432,898      $            7,793,133       44.7  
  Cost of finished goods                                 8,660,363                 5,273,627                   3,386,736       64.2  
  Freight and storage                                      899,185                 2,112,109                  (1,212,924      (57.4  
  Depreciation                                             335,292                   481,093                    (145,801      (30.3  
  Occupancy costs                                          616,684                   341,790                     274,894       80.4  
  Labor costs                                            2,372,779                 1,917,665                     455,114       23.7  
  Repairs and maintenance                                  130,370                   251,600                    (121,230      (48.2  
  Total cost of sales          $                        38,240,704      $         27,810,782      $           10,429,922       37.5  

The
cost of sales for the year ended June 30, 2025 was AUD$38.2 million, an increase of AUD$10.4 million, or 37.5% as compared to the
year ended June 30, 2024. The primary reason for the increase was due to increase in cost of inputs for manufacturing (raw material,
packing cost and labour) without corresponding increase in sales price.

General
and administrative expenses

                                           Year Ended June 30,                                                                                 
                                           2025                                    2024                     Change                   Change %  
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