Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 175

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 175
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Land lease

The Company leases land in Cootamundra, Australia, where the oilseed processing plant and ancillary buildings accommodating the equipment and facilities are located. The Cootamundra land lease has a term commencing on January 1, 2023 through December 31, 2025.

Balances of the right-of use assets and lease liabilities are set forth
on the accompanying statement of financial position.

The following table shows the remaining contractual maturities of the Company’s
lease liabilities and the right-of-use assets as of June 30, 2024 and 2023:

Schedule of Contractual Maturities Lease Liabilities and Right of Use Assets

| Right-of-use assets           |     | 2024 |           |   |     | 2023     
 Restated |           |   |
|:------------------------------|:----|:-----|----------:|:--|:----|:---------|----------:|:--|
| At cost                       |     | $    | 1,347,718 |   |     | $        | 1,347,718 |   |
| Less accumulated amortisation |     |      |  (403,298 | ) |     |          |  (307,245 | ) |
| Total                         |     | $    |   944,420 |   |     | $        | 1,040,472 |   |

| Lease liabilities          |     | 2024 |         |     | 2023     
 Restated |           |
|:---------------------------|:----|:-----|--------:|:----|:---------|----------:|
| Within                     
 1 year (Current)           |     | $    |  89,109 |     | $        |    82,386 |
| After                      
 1 year but within 2 years  |     |      |  80,750 |     |          |    92,405 |
| After                      
 2 years but within 5 years |     |      | 224,930 |     |          |   227,744 |
| After                      
 5 years                    |     |      | 573,667 |     |          |   651,603 |
| Non-current                |     |      | 879,347 |     |          |   971,752 |
| Total                      |     | $    | 968,456 |     | $        | 1,054,138 |

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