Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 222

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 222
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arrants were valued using a Montel Carlo simulation model, which is considered to be a Level 3 fair value measurement. Inherent in an options pricing model are assumptions related to expected share-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its ordinary shares based on historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates remaining at zero.

There were no transfers between Levels 1, 2 or 3 during the three and nine months ended 31 March 2025 and the year ended 30 June 2024.

The following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of 31 March 2025 and 30 June 2024. The Representative Warrants were valued using similar information, except for the strike price which is USD$ 12.

Schedule of Fair Value Measurements for Private Warrants

|            |     | 31             
 March 2025 and 
 30             
 June 2024      
 $USD           |       |   |
|:-----------|:----|:---------------|------:|:--|
| Exercise   
 price      |     | $              | 11.50 |   |
| Share      
 price      |     | $              |  0.97 |   |
| Volatility |     |                |  54.9 | % |
| Expected   
 life       |     |                |  4.73 |   |
| Risk-free  
 rate       |     |                |  4.33 | % |
| Dividend   
 yield      |     |                |     - | % |

The following table provides quantitative information regarding Level 3 fair value measurements for the Penny Warrants and the Arena Ordinary Share Warrants as of 31 March 2025 and 30 June 2024.

Schedule of Fair Value Measurements of Warrants

|            |     | 31             
 March 2025 and |                                                                30 
                                                         June 2024 |   |     | Initial 
 value   |                                                             April 
                                                            8 2024 |   |
|:-----------|:----|:---------------|------------------------------------------------------------------:|:--|