Company: COOT
Filing Date: 2025-12-04
Form Type: F-1
Source: 0001493152-25-026209
Chunk: 49

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-04
Form: F-1
Chunk 49
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 addition, the Company has three classes of warrants ( i.e., Public Warrants, Private Warrants and PIPE Warrants) issued and outstanding.

The assumptions used in calculating the fair value of stock-based compensation awards represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and we use different assumptions, our stock-based compensation expense could be materially different in the future.

Warrant transactions

PIPE Warrants to purchase our Ordinary Shares are accounted for as liability instruments based on the terms of the warrant agreements. The warrants issued by us are accounted for as liability instruments under IFRS Accounting Standards 9 due to the rights of the grantee to require cash settlement.

Private Warrants and Representative Warrants to purchase units accounted for as liability instruments represent the warrants issued to significant shareholders and related parties.

Penny Warrants are a contingently issuable instrument to issue the Company’s shares and are accounted for as a financial liability.

Public Warrants are accounted for as equity instruments due to our ability to settle the warrants through the issuance of units.

In order to calculate warrant charges, we used the Monte Carlo simulations, which required key inputs including volatility and risk-free interest rate and certain unobservable inputs for which there is little or no market data, requiring us to develop our own assumptions. We estimated the fair value of unvested warrants, considered to be probable to be vesting, at the time of issue. Based on that estimated fair value, we determined warrant charges, which were recorded as a reduction of the transaction price.

Off-Balance Sheet Arrangements

As of June 30, 2025, we had no off-balance sheet arrangements as defined in Instruction 8 to Item 303(b) of Regulation S-K.

Recently Adopted Accounting Pronouncements

See Note 2 to the accompanying consolidated financial statements included elsewhere in the Company’s Annual Report on Form 20-F for a description of recently adopted accounting standards.

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Recently Issued Accounting Pronouncements

See Note 3 to the accompanying consolidated financial statements included elsewhere in the Company’s Annual Report on Form 20-F for a description of certain recently issued accounting standards which may impact our financial statements in future reporting periods.

Interest Rate Sensitivity

We had cash and cash equivalents totaling AUD$2,309,303 as of June 30, 2025 (2024: AUD$514,140). Cash and cash equivalents include cash on hand and investments with original maturities of three months or