Company: COOT
Filing Date: 2025-05-30
Form Type: 10-Q
Source: 0001641172-25-013065
Chunk: 34

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-30
Form: 10-Q
Item: Item 8
Chunk 34
---

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  
    Initial
    value 

    30
    June 2024  
    April
    8 2024 

    $USD  
    $USD 
  
    Exercise
    price 
    92.5%
    of average lowest daily VWAP during the 10 preceding trading days  
    92.5%
    of average lowest daily VWAP during the 10 preceding trading days 
  
    Share
    price 
    $0.97  
    $1.43 
  
    Volatility 
     54.9% 
     51.9%
  
    Expected
    life 
     4.83  
     5.0 
  
    Risk-free
    rate 
     4.33% 
     4.43%
  
    Dividend
    yield 
     -% 
     -%

The
following table presents a summary of the changes in the fair value of the Private Warrants Penny Warrants, and Arena Warrants, Level
3 liabilities, measured on a recurring basis.

 Schedule of Changes in the Fair Value

    Private
    Placement  
    Representative  
    Arena
    Ordinary Share  
    Penny  
    Total Warrant
                                            Liabilities 

    $AUD  
    $AUD  
    $AUD  
       
    $AUD 
  
    Fair
    value as of 30 June 2024 
    $12,655