Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 143

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 143
---
   |
| Net cash provided by financing activities                 |     |      |    |     |      |   6,553,419 |   |     |      |   1,777,040 |   |
| Net increase/(decrease) in cash and cash equivalents held |     |      |    |     |      |     392,867 |   |     |      |    (353,700 | ) |
| Cash and cash equivalents at beginning of year            |     |      |    |     |      |     121,273 |   |     |      |     474,973 |   |
| Cash and cash equivalents at end of financial year        |     |      |  5 |     |      |     514,140 |   |     |      |     121,273 |   |

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.</div>

| F-6 |

<div align='center'>AUSTRALIAN OILSEEDS HOLDINGS LTD.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

1 Establishment and Operations

Australian Oilseeds Holdings Limited (“Australian Oilseeds” or the “Company”) is a Cayman Islands exempted company that, directly and indirectly through its subsidiaries, is focused on the manufacture and sale of chemical free, non-GMO, sustainable edible oils and products derived from oilseeds. The Company believes that transitioning from a fossil fuel economy to a renewable and chemical free economy is the solution to many health problems the world is facing presently. To that end, the Company is committed to working with suppliers and customers to eliminate chemicals from the edible oil production and manufacturing systems to supply quality products such as non-GMO oilseeds and organic and non-organic food-grade oils to customers globally. Over the past 20 years, Australian Oilseeds Investments Pty Ltd., an Australian proprietary company (“AOI”) has grown to be the largest cold pressing oil plant in Australia, pressing strictly GMO free conventional and organic oilseeds.

The main business activities include the mill of GMO free conventional
and organic oilseeds to produce vegetable oils and related products to wholesale and retail market.

The material accounting policies adopted in the preparation of the consolidated financial statements are set out in Note 2. The policies have been consistently applied to all the years presented, unless otherwise stated.

The consolidated financial statements are presented in AUD, which is also the Company’s functional currency.

Amounts are