Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 67

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 67
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           |     | Year           
 Ended June 30, 
 2024           |         |     | 2023 |   |     | Change |         |     | Change 
 %      |       |   |
|:----------|:----|:---------------|--------:|:----|:-----|:--|:----|:-------|--------:|:----|:-------|------:|:--|
| Marketing 
 expenses  |     | $              | 412,536 |     | $    | - |     | $      | 412,536 |     |        | 100.0 | % |

Marketing expenses for the year ended June 30,
2024 were AUD$0.4 million, an increase of AUD$0.4 million, or 100% compared to the year ended June 30, 2023. This increase was due to
the Good Earth Oils Pty Ltd (“GEO”) sales team being established and promotion cost incurred within supermarket chains to
increase brand awareness of our chemical free no-GMO edible oils within the consumer market.

|                                |     | Three Months Ended 31 December (AUD) |   2024 |     |   |    2023 |     |   | Change   |   |     |     | Change % |    |
|:-------------------------------|:----|:-------------------------------------|-------:|:----|:--|--------:|:----|:--|:---------|:--|:----|:----|:---------|:---|
| Selling and marketing expenses |     | $                                    | 85,189 |     | $ | 186,332 |     | $ | (101,143 | ) |     |     | (54.3    | )% |

Selling and marketing expenses for the three months ended 31 December 2024 were AUD$0.08 million, a decrease of AUD$0.1 million, or 54.3% compared to the three months ended 31 December 2023. This decrease was due to recognition of Bad debt amounting to nil and AUD 142K in period ended 31 December 2024 and 31 December 2023.

|                                |     | Six Months Ended  
 31 December (AUD) |    2024 |     |   |    2023 |     |   | Change |     |     | Change % |   |
|:-------------------------------|:----|:----------------