Company: COOT
Filing Date: 2025-06-18
Form Type: S-1/A
Source: 0001641172-25-015645
Chunk: 64

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-18
Form: S-1/A
Chunk 64
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The cost of sales for the three months ended 31 March 2025 was AUD$8.9 million, an increase of AUD$3.0 million, or 55.7% as compared to the three months ended 31 March 2024. The primary reason for the increase was caused by cost of material, increase in cost of packaging material due to increase in retail sales, and labor cost increase during the quarter.

|                         |     | Nine                        
 Months Ended 31 March (AUD) |       2025 |     |   |       2024 |     |   |    Change |   |     |     | Change 
      % |    |
|:------------------------|:----|:----------------------------|-----------:|:----|:--|-----------:|:----|:--|----------:|:--|:----|:----|-------:|:---|
| Cost of finished goods  |     | $                           |  6,153,704 |     | $ |  4,129,874 |     | $ | 2,023,830 |   |     |     |   49.0 | %  |
| Cost of material        |     |                             | 17,058,568 |     |   | 12,822,389 |     |   | 4,236,179 |   |     |     |   33.0 | %  |
| Labor costs             |     |                             |  1,778,451 |     |   |  1,551,132 |     |   |   227,319 |   |     |     |   14.6 | %  |
| Freight and storage     |     |                             |  1,794,815 |     |   |  1,731,300 |     |   |    63,515 |   |     |     |    3.7 | %  |
| Depreciation            |     |                             |    251,469 |     |   |    336,009 |     |   |   (84,540 | ) |     |     |  (25.2 | )% |
| Occupancy costs         |     |                             |    445,098 |     |   |    280,626 |     |   |   164,472 |   |     |     |   58.6 | %  |
| Repairs and