Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 64

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 64
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 |     |   58.6 | %  |
| Repairs and maintenance |     |                             |     80,890 |     |   |    216,980 |     |   |  (136,090 | ) |     |     |  (62.7 | )% |
| Total cost of sales     |     | $                           | 27,562,995 |     | $ | 21,068,310 |     | $ | 6,494,685 |   |     |     |   30.8 | %  |

The cost of sales for the nine months ended 31 March 2025 was AUD$27.5 million, an increase of AUD$6.5 million, or 30.8% as compared to the nine months ended 31 March 2024. The primary reason for the increase was caused by cost of material (canola seed), increase in cost of packaging material due to increase in retail sales, and labor cost increase during the quarter.

| 36 |

General and administrative expenses

|                             |     | Three                       
 Months Ended 31 March (AUD) |    2025 |     |   |    2024 |     |   |  Change |     |     | Change 
      % |   |
|:----------------------------|:----|:----------------------------|--------:|:----|:--|--------:|:----|:--|--------:|:----|:----|-------:|:--|
| General                     
 and administrative expenses |     | $                           | 628,578 |     | $ | 421,954 |     | $ | 206,624 |     |     |   49.0 | % |

General and administrative expenses for the three months ended 31 March 2025 were AUD$0.6 million, an increase of AUD$0.2 million, or 49.0%, compared to the three months ended 31 March 2024. This increase was primarily due to increase in audit fee AUD$0.1 million and insurance AUD$0.1 million.

|                             |     | Nine                        
 Months Ended 31 March (AUD) |      2025 |     |   |      2024 |     |   |  Change |     |     | Change 
      % |   |
|:----------------------------|:----|:----------------------------|----------:|:----|:--|----------:|:----|:--|--------: