Company: COOT
Filing Date: 2025-05-30
Form Type: 10-Q
Source: 0001641172-25-013065
Chunk: 33

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-30
Form: 10-Q
Item: Item 8
Chunk 33
---
 recurring basis on 31
March 2025 and 30 June 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair
value:

 Schedule of Company’s Fair Value on a Recurring Basis

    31
    March  
    30
    June 
  
    Description: 
    Level  
    2025  
    2024 

    AUD$  
    AUD$ 
  
    Liabilities: 

    Warrant
    liability—Private and Representative Warrants 
     3  
     12,676  
     12,676 
  
    Warrant
    liability – Penny Warrants 
     3  
     146,730  
     146,730 
  
    Warrant
    liability – Arena Ordinary Share Warrants 
     3  
     79,207  
     79,207 
  
    Total 
        
     238,613  
     238,613 

The
Private Warrants, Representative’s Warrants, Penny Warrants, and Arena Ordinary Share Warrants are accounted for as liabilities
and are measured at fair value as of each reporting period. Changes in the fair value of the Warrants are recorded in the statements
of operations for each period.

The
Private Warrants, Representative Warrants, Penny Warrants, and Arena Ordinary Share Warrants were valued using a Montel Carlo simulation
model, which is considered to be a Level 3 fair value measurement. Inherent in an options pricing model are assumptions related to expected
share-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its ordinary
shares based on historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based
on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants.
The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the
historical rate, which the Company anticipates remaining at zero.

There
were no transfers between Levels 1, 2 or 3 during the three and nine months ended 31 March 2025 and the year ended 30 June 2024.

The
following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of 31 March 2025