Company: COOT
Filing Date: 2025-03-12
Form Type: 10-K/A
Source: 0001493152-25-009961
Chunk: 2

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-03-12
Form: 10-K/A
Chunk 2
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 the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No ☒

As of December 3, 2024, the aggregate market value of the ordinary shares of the registrant held by non-affiliates was $ 22,132,569.21based on the closing sales price of the ordinary shares on November 29, 2024 of $0.9530.

As of December 3, 2024, there were 23,224,102ordinary shares, par value $ 0.0001per share, issued and outstanding, and 0 preference shares, par value $0.0001 per share, of the registrant issued and outstanding.

<div align='center'>EXPLANATORY NOTE</div>

The registrant is filing this Amendment No. 2 to Annual Report on Form 10-K/A (this “Amendment”) to amend the Annual Report on Form 10-K for the year ended June 30, 2024 (Commission File No. 001-41986) (the “Original 10-K”), as filed by the registrant with the U.S. Securities and Exchange Commission (the “SEC”) on December 3, 2024, as amended by Amendment No. 1 on Form 10-K/A filed with the SEC on December 6, 2024 (“Amendment No. 1”). The Company is filing this Amendment to the Original 10-K (as amended, the “Amended 10-K”) to address management’s re-evaluation of disclosure controls and procedures and to reflect the identification of a material weakness in internal control over financial reporting. The material weakness did not result in any change to the Company’s consolidated financial statements as set forth in the Original 10-K.

This Amendment is limited in scope to make the following revisions to the Original 10-K:

| * | Amend                                                                              
 Part II, Item 9A. “Controls and Procedures” to reflect the identification of       
 a material weakness and address management’s re-evaluation of the effectiveness of 
 our disclosure controls and procedures.                                            |

This Amendment does not modify, amend or update in any way our consolidated financial statements and other disclosures set forth in the Original 10-K, and there have been