Company: COOT
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001641172-25-004895
Chunk: 195

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-04-15
Form: S-1
Chunk 195
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 of liabilities that might result should the Company be unable to continue as a going concern.

(d) Financial instruments

Financial instruments are recognised initially on the date that the Company becomes party to the contractual provisions of the instrument.

On initial recognition, all financial instruments are measured at fair value plus transaction costs (except for instruments measured at fair value through profit or loss where transaction costs are expensed as incurred).

Concentration of Key Customers

A substantial portion of the Company’s products are sold to its top five customers. For the three months ending 31 December 2024 and 2023, 74.9% and 71.4%, respectively, of total sales by the Company were to its top five customers.

Schedule of Total Sales From Each Customer

|                                                  |     | Unaudited Total Sales for 
 The Three Months Ended    |           |     | Unaudited Total Sales for 
 The Six Months Ended      |           |     | Outstanding  Balance of Trade Receivables as at |           |
|                                                  |     | 31 December 2024          |           |     | 31 December 2024          |           |     | 31 December 2024                                |           |
| Customer                                         |     | AUD$                      |           |     | AUD$                      |           |     | AUD$                                            |           |
| Costco Wholesale Australia                       |     |                           | 2,541,792 |     |                           | 6,642,864 |     |                                                 |   745,008 |
| Energreen Nutrition Australia Pty Ltd.           |     |                           | 1,850,156 |     |                           | 3,117,863 |     |                                                 | 1,474,914 |
| Daabon Organic Australia & Daabon Japan Pty Ltd. |     |                           | 1,425,514 |     |                           | 1,956,059 |     |                                                 | 1,570,443 |
| Rivalea (Australia) Pty Ltd. – Animal Nutrition  |     |                           |   745,063 |     |                           | 1,353,151 |     |                                                 |   295,248 |
| Woolworths                                       |     |                           |   727,559 |     |                           | 1,734,048 |     |                                                 |   118,736 |

| F-39 |

|                                                  |     | Total                  
 Sales for              
 the Three Months Ended 
 31 December 2023       |