Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 186

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 186
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 |
| June 30, 2023                 |     |           |   |     |                    |           |     |             |           |     |              |           |     |       |            |
| Lease liabilities             |     |           | - |     |                    |    31,962 |     |             |    95,885 |     |              | 1,235,771 |     |       |  1,363,618 |
| Secured borrowings            |     |           | - |     |                    |   396,881 |     |             |         - |     |              | 2,078,569 |     |       |  2,475,450 |
| Trade and other payables      |     |           | - |     |                    | 1,776,345 |     |             |         - |     |              |         - |     |       |  1,776,345 |
| Amount due to related parties |     |           | - |     |                    | 4,936,423 |     |             |         - |     |              |         - |     |       |  4,936,423 |
| Total                         |     |           | - |     |                    | 7,141,611 |     |             |    95,885 |     |              | 3,314,340 |     |       | 10,551,836 |

30 Recapitalization Costs

The difference in the fair value of the shares issued by the Company, the accounting acquirer, and the fair value of the SPAC’s accounting acquiree’s identifiable net assets represent a service received by the accounting acquirer. This difference is considered as cost of listing (recapitalization) and recorded in the consolidated profit or loss and other comprehensive income.

The following table displays the calculation of the listing costs recognized for the year ended June 30, 2024:

Schedule of Recapitalization Costs

|                                                  |     | Number of       |           |     |                 |            |
|                                                  |     | shares/warrants |           |     | At Closing Date |            |
|                                                  |     |                 |           |     |                 |       AUD$ |
| Net deficit from SPAC transferred to the Company |     |                 |         - |     |                 |  7,048,439 |
| Class A Ordinary Shares                          |     |                 | 1,066,168 |