Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 144

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 144
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2023</div>

|                                                            | Page |
| Consolidated Financial Statements                          |      |
| Independent Audit Report                                   | F-2  |
| Consolidated                                               
 Statement of Profit or Loss and Other Comprehensive Income | F-3  |
| Consolidated Statement of Financial Position               | F-4  |
| Consolidated Statement of Changes in Equity                | F-5  |
| Consolidated Statement of Cash Flows                       | F-6  |
| Notes to the  Financial Statements                         | F-7  |

<div align='center'>UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND FOR THE SIX MONTHS ENDED 31 DECEMBER 2024 AND 31 DECEMBER 2023</div>

|                                                                                                        | Page |
| Unaudited Condensed Consolidated Statements of Financial Position                                      | F-32 |
| Unaudited Condensed Consolidated Statements of Profit or (loss) and other Comprehensive Income /(Loss) | F-33 |
| Unaudited Condensed Consolidated Statements of Changes in Shareholders’ Equity                         | F-34 |
| Unaudited Condensed Consolidated Statements of Cash Flows                                              | F-35 |
| Notes to Unaudited Condensed Consolidated Financial Statements                                         | F-36 |

| F-1 |

<div align='center'>Report of Independent Registered Public Accounting Firm</div>

Shareholders and Board of Directors

Australian Oilseeds Holdings Ltd.,Brisbane, Australia

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated statement of financial position of Australian Oilseeds Holdings Ltd and its subsidiaries (the “Company”) as of June 30, 2024 and 2023, the related consolidated statement of profit or loss and other comprehensive income (loss), consolidated statement of changes of equity, and statement of cash flows for each of the two years in the period ended June 30, 2024, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at June 30, 2024 and 2023, and the results of its operations and its cash flows for each of the two years in the period ended June 30, 2024, in conformity with International Financial Reporting Standards as issued by the International Accounting Standard Board and interpretations (collectively ‘IFRS’).

Restatement to