Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 190

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 190
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 disclosed below.

Investments in subsidiaries, associates and joint ventures

Investments in subsidiaries, associates and joint venture entities are accounted for at cost in the consolidated financial statements of the parent entity. Dividends received from associates are recognised in the parent entity profit or loss, rather than being deducted from the carrying amount of these investments.

| F-30 |

Current tax liabilities (assets) and deferred tax assets arising from unused tax losses and tax credits in the subsidiaries are utilised in subsidiaries individual level.

Schedule of Current Tax Liabilities (Assets) and Deferred Tax Assets from Unused Tax Losses and Tax Credits

|                                                            |     | 2024 |            |   |     | 2023 |           |   |
|                                                            |     | AUD$ |            |   |     | AUD$ |           |   |
| Statement of Financial Position                            |     |      |            |   |     |      |           |   |
| Assets                                                     |     |      |            |   |     |      |           |   |
| Current assets                                             |     |      |      2,391 |   |     |      |    39,717 |   |
| Non-current assets                                         |     |      |  8,408,689 |   |     |      | 7,519,761 |   |
| Total Assets                                               |     |      |  8,411,080 |   |     |      | 7,559,478 |   |
| Liabilities                                                |     |      |            |   |     |      |           |   |
| Current liabilities                                        |     |      |  4,825,608 |   |     |      | 2,864,785 |   |
| Total Liabilities                                          |     |      |  4,825,608 |   |     |      | 2,864,785 |   |
| Equity                                                     |     |      |            |   |     |      |           |   |
| Issued capital                                             |     |      |  2,582,487 |   |     |      | 2,582,487 |   |
| Retained earnings                                          |     |      | (2,255,944 | ) |     |      |  (741,723 | ) |
| Total Equity                                               |     |      |    326,543 |   |     |      | 1,840,764 |   |
| Statement of Profit or Loss and Other Comprehensive