Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 69

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 69
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 31 December 2024 was AUD$0.03 million, a decrease of AUD$0.01 million, or 24.3% compared to the three months ended 31 December 2023. This decrease was primarily due to Interest charges to customers.

|              |     | Six Months Ended  
 31 December (AUD) |   2024 |     |   |   2023 |     |   | Change |     |     | Change % |   |
|:-------------|:----|:------------------|-------:|:----|:--|-------:|:----|:--|-------:|:----|:----|---------:|:--|
| Other income |     | $                 | 63,529 |     | $ | 42,827 |     | $ | 20,702 |     |     |     48.3 | % |

Other income for the six months ended 31 December
2024 was AUD$0.6 million, an increase of AUD$0.02 million, or 48.3% compared to the six months ended 31 December 2023. This increase
was primarily due to Interest charges to customers.

Finance expenses

|                  |     | Year           
 Ended June 30, |    2024 |     |   |    2023 |     |   |  Change |     |     | Change % |   |
|:-----------------|:----|:---------------|--------:|:----|:--|--------:|:----|:--|--------:|:----|:----|---------:|:--|
| Finance expenses |     | $              | 835,813 |     | $ | 612,735 |     | $ | 223,078 |     |     |     36.4 | % |

Finance expenses increased by AUD$0.2 million or 36.4% to AUD$0.8 million for the twelve-month period ended on June 30, 2024 compared to AUD$0.6 million for the twelve-month period ended on June 30, 2023, primarily due to the fact that the Company began to utilize the AUD$8m trade facility provided by Commonwealth Bank of Australia to purchase canola oilseeds from the local farmers, the amortization of the convertible note discount of AUD$0.1 million and the interest accrual on the promissory notes with American Physicians LLC.

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