Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 65

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 65
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37,608 | ) |     |     |    (18.3 | )% |
| Occupancy costs         |     |                   |    297,387 |     |   |    200,887 |     |   |    96,500 |   |     |     |     48.0 | %  |
| Labor costs             |     |                   |  1,147,406 |     |   |  1,069,980 |     |   |    77,426 |   |     |     |      7.2 | %  |
| Repairs and maintenance |     |                   |     48,597 |     |   |    206,126 |     |   |  (157,529 | ) |     |     |    (76.4 | )% |
| Total cost of sales     |     | $                 | 18,698,342 |     | $ | 15,375,900 |     | $ | 3,322,442 |   |     |     |     21.6 | %  |

The cost of sales for the six months ended 31 December 2024 was AUD$18.6 million, an increase of AUD$3.3 million, or 21.6% as compared to the six months ended 31 December 2023. 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

|                                     |     | Year Ended June 
 30,             |      2024 |     |   |      2023 |     |   | Change   |   |     |     | Change % |   |
|:------------------------------------|:----|:----------------|----------:|:----|:--|----------:|:----|:--|:---------|:--|:----|:----|---------:|:--|
| General and administrative expenses |     | $               | 3,224,843 |     | $ | 2,467,432 |     | $ | (757,411 | ) |     |     |     30.7 | % |

General and administrative expenses for the
year ended June 30, 2024, were AUD$3.2 million, an increase of AUD$0.8 million, or