Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 214

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 214
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 – (increase)/decrease in trade and other receivables                   |     | (2,133,979 | ) |     |     (5,810 | ) |
| – (increase)/decrease in other assets                                  |     |   (805,252 | ) |     |  1,145,971 |   |
| – (increase)/decrease in inventories                                   |     |  1,414,066 |   |     | (2,285,450 | ) |
| – increase/(decrease) in trade and other payables                      |     |   (343,818 | ) |     | (3,401,045 | ) |
| – increase/(decrease) in provisions                                    |     |   (160,544 | ) |     |    334,453 |   |
| Cash flows from/(used in) operations                                   |     | (2,468,989 | ) |     | (1,587,408 | ) |

| F-50 |

Non-cash investing and financing activities were as follows:

Schedule of Non-cash Investing and Financing Activities

|                                                                                       |     | 31 December 2024 |         |     | 31 December 2023 |        |
| Intangible asset                                                                      |     |                  |       - |     |                  | 50,000 |
| Accrued expenses and warrant liabilities assumed upon closing of the merger with EDOC |     |                  | 136,105 |     |                  |      - |
| Promissory note – related party assumed upon closing of the merger with EDOC          |     |                  |       - |     |                  |      - |
| Property Plant & Equipment (PPE)                                                      |     |                  |       - |     |                  |        |
| Prepayment for purchase of PPE in FY 2024 capitalised in Half year ended              
 31 December 2024                                                                      |     |                  | 429,841 |     |                  |      - |
| Payments made by related party for company’s accrued expenses                         |     |                  | 550,702 |     |                  |      - |

21. Related Parties

(a) The Company’s main related parties are as follows:

Key management personnel — refer to Note 17.

Other related parties include close family members of key management personnel and entities that are controlled or significantly influenced by those key management personnel or their close family members and American Physicians, LLC, shareholders from the Sponsor of EDOC