Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 147

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 147
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-controlling interest                                       |    | $                   |  1,347,466 |     | $          |     10,231 |   |     | $        |  1,357,697 |

| (1) | Includes                                        
 the correction of a footing error of $1,348,040 |

| F-9 |

| Statement of Financial Position as of June 30, 2022            |     | As Previously Reported |           |     | Adjustment |          |   |     | As Restated |           |
|:---------------------------------------------------------------|:----|:-----------------------|----------:|:----|:-----------|:---------|:--|:----|:------------|----------:|
| Accounts receivable                                            |     | $                      | 3,717,696 |     | $          | (77,938  | ) |     | $           | 3,639,758 |
| Other assets                                                   |     | $                      | 1,373,489 |     | $          | (294,733 | ) |     | $           | 1,078,756 |
| Retained earnings attributable to members of the parent entity |     | $                      | 2,541,200 |     | $          | (372,671 | ) |     | $           | 2,168,529 |

The impact of the restatements on the line items within the previously reported Audited Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended June 30, 2023 and 2022, previously filed in the Original Report is as follows:

| Statement of Profit or Loss and Other Comprehensive Income (Loss) for 
 the year ended June 30, 2023                                          |     | As Previously 
 Reported      |            |     | Adjustment |            |   |     | As Restated |            |
|:----------------------------------------------------------------------|:----|:--------------|-----------:|:----|:-----------|-----------:|:--|:----|:------------|-----------:|
| Cost of goods sold (2)                                                |     | $             | 20,498,069 |     | $          |  3,564,534 |   |     | $           | 24,062,603 |
| Gross profit                                                          |     | $             |  8,551,276 |     | $          | (3,564,534 | ) |     | $           |  4,986,742