Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 220

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 220
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 Second Promissory Note.

Accrued interest on the First Promissory Note and the Second Promissory Note was AUD$ 49,928and AUD$ 24,964as of 31 March 2025 and 30 June 2024, respectively.

The following table summarizes the promissory notes – related party as of 31 March 2025 and 30 June 2024:

Schedule of Promissory Notes Related Party

|                       |     | Unaudited 31 
 March 2025   |           |     |             |         |     |       |           |     | 30        
 June 2024 |         |     |             |         |     |       |           |
|                       |     | AUD$         |           |     |             |         |     |       |           |     | AUD$      |         |     |             |         |     |       |           |
|                       |     | Current      |           |     | Non-Current |         |     | Total |           |     | Current   |         |     | Non-Current |         |     | Total |           |
| Promissory            
 notes – related party |     |              | 1,040,641 |     |             | 273,676 |     |       | 1,314,317 |     |           | 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