Company: COOT
Filing Date: 2025-02-10
Form Type: 10-Q
Source: 0001493152-25-005620
Chunk: 2

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-02-10
Form: 10-Q
Item: Item 8
Chunk 2
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 A ordinary
    shares that were forfeited to the Company;

    ●
    each
    holder of AOI ordinary shares received Company Ordinary Shares on a one-for-one basis (the “Exchange Shares”);

    ●
    each
    holder of EDOC’s public Class A ordinary shares received Company Ordinary Shares on a one-for-one basis;

    ●
    EDOC’s
    warrants terminated and were exchanged for warrants of the Company (the “Warrants”), which Warrants are listed on the
    Nasdaq under “COOTW”;

    ●
    each
    holder of EDOC’s rights (the “Rights”) received 1/10 of a Company Ordinary Share for each such Right, as set forth
    herein;

    ●
    EDOC’s
    Rights will no longer be traded;

    ●
    EDOC’s
    479,000 placement units (“Placement Units”) were exchanged for Company Ordinary Shares and Warrants of the Company; and

    ●
    EDOC’s
    USD$1,500,000 of convertible promissory notes that were convertible at Closing into Company Ordinary Shares (“Convertible Shares”)
    and warrants (“Convertible Warrants”).

On
March 22, 2024, the Ordinary Shares and PubCo Warrants commenced trading on the Nasdaq Capital Market (“Nasdaq”) under the
symbols “COOT” and “COOTW,” respectively.

2
Summary of Material Accounting Policies

(a)Unaudited
Interim Financial Information

The
accompanying condensed consolidated statement of financial position as of 30 September 2024, and the condensed consolidated statements
of profit or loss and other comprehensive income (loss), changes in equity and cash flows for the three months ended 30 September 2024
and 2023 are unaudited and have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).
Certain information and note disclosures normally included in annual financial statements prepared in accordance with IFRS have been
omitted pursuant to those rules or regulations. The unaudited interim condensed consolidated financial statements have been prepared
on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include
only normal recurring adjustments, necessary to present fairly the Company’s financial position as of 30 September 2024 and the
results of operations and cash flows for the three months ended 30 September 2024 and 2023