Company: COOT
Filing Date: 2025-12-04
Form Type: F-1
Source: 0001493152-25-026209
Chunk: 101

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-04
Form: F-1
Chunk 101
---
 of liabilities in the normal course of business.

Should the Company be unable to obtain funding from banks, its related parties or other financiers, PIPE investors or fail to execute the ELOC, the Company may be required to realize its assets and discharge its liabilities other than in normal course of business and at amounts different to those stated in these financial statements. The financial statements do not include any adjustments to the recoverability and classification of asset carrying amounts or amounts of liabilities that might result should the Company be unable to continue as a going concern.

(c) Financial instruments

Financial instruments are recognised initially on the date that the Company becomes party to the contractual provisions of the instrument.

On initial recognition, all financial instruments are measured at fair value plus transaction costs (except for instruments measured at fair value through profit or loss where transaction costs are expensed as incurred).

| F-11 |

Concentration of Key Customers

A substantial portion of the Company’s products are sold to its top five customers. For the years ended June 30, 2025, 2024, and 2023 62.4 %, 65.0%, and 59.3%, respectively, of total sales by the Company were to its top five customers. The Company’s top five customers for the years ended June 30, 2025, 2024, and 2023, along with the total sales from each customer, are summarized in the following tables:

Schedule of Total Sales From Each Customer

|                                        |     | Total Sales for 
 the Year Ended  | 30 June 2025 |     | % of         | Total sales |   |     | Outstanding Balance of Trade 
 Receivables as at            | 30 June 2025 |
|:---------------------------------------|:----|:----------------|-------------:|:----|:-------------|------------:|:--|:----|:-----------------------------|-------------:|
| Customer                               |     | AUD$            |              |     | 30 June 2025 |             |   |     | AUD$                         |              |
| Daabon Organic Australia Pty Ltd.      |     |                 |    3,864,436 |     |              |        9.26 | % |     |                              |    1,167,302 |
| Costco Wholesale Australia             |     |                 |   10,344,078 |     |              |       24.80 | % |     |                              |            - |
| Energreen Nutrition Australia Pty