Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 68

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 68
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--|--------:|:----|:--|--------:|:----|:--|-------:|:----|:----|---------:|:--|
| Selling and marketing expenses |     | $                 | 284,534 |     | $ | 255,205 |     | $ | 29,329 |     |     |     11.5 | % |

Selling and marketing expenses for the six months ended 31 December 2024 were AUD$0.28 million, an increase of AUD$0.03 million, or 11.5% compared to the six months ended 31 December 2023. This increase was due to the recognition of additional marketing expenses to promote brand awareness.

| 37 |

Other Income

|              |     | Year Ended June 30, |    2024 |     |   |   2023 |     |   |  Change |     |     | Change % |   |
|:-------------|:----|:--------------------|--------:|:----|:--|-------:|:----|:--|--------:|:----|:----|---------:|:--|
| Other income |     | $                   | 707,911 |     | $ | 48,273 |     | $ | 659,638 |     |     |  1,366.5 | % |

Other income for the year ended June 30, 2024
was AUD$0.7 million, an increase of AUD$0.7 million, or 1,366.5% compared to the year ended June 30, 2023. This increase was primarily
due to the negotiation to reduce certain transaction costs payable related to the purchase of EDOC.

|              |     | Three Months Ended 31 December (AUD) |   2024 |     |   |   2023 |     |   | Change  |   |     |     | Change % |    |
|:-------------|:----|:-------------------------------------|-------:|:----|:--|-------:|:----|:--|:--------|:--|:----|:----|:---------|:---|
| Other income |     | $                                    | 31,155 |     | $ | 41,173 |     | $ | (10,018 | ) |     |     | (24.3    | )% |

Other income for the three months ended