Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 161

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 161
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 liabilities at fair value and adjusts the instruments to fair value at each reporting period. The liabilities are subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in the Company’s statements of profit or loss.

(p) Embedded Derivatives

A derivative embedded in a hybrid contract is separated from the host and accounted for as a separate derivative if, the economic characteristics and risks are not closely related to the host, a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative, and the hybrid contract is not measured at fair value through profit or loss. Embedded derivatives are measured at fair value with changes in fair value recognised in profit or loss. Reassessment only occurs if there is either a change in the terms of the contract that significantly modifies the cash flows that would otherwise be required or a reclassification of a financial asset out of the fair value through profit or loss category.

(q) Segment Reporting

Operating segments are defined as components of an entity for which separate
financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding
how to allocate resources to an individual segment and in assessing performance. The CODM reviews financial information presented on a
consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance. As such, the
Company has determined that it operates as one operating segment.

(r ) New and amended standards and interpretations

| i) | New                                                                                                                               
 standards, amendments to published approved accounting and reporting standards and interpretations which are effective during the 
 year                                                                                                                              |

The Company has applied the following standards and amendments for the first time for its annual reporting for the period commencing 1 July 2023:

| ● | Definition                                    
 of Accounting Estimates - amendments to IAS 8 |

| ● | International                                           
 Tax Reform - Pillar Two Model Rules - amendments to IAS |

| ● | Deferred                                                                                       
 Tax related to Assets and Liabilities arising from a Single Transaction - amendments to IAS 12 |

| ● | Disclosure                                                                 
 of Accounting Policies - Amendments to IAS 1 and IFRS Practice Statement 2 |

The amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the current or future periods.

| ii) | Standards,                                                                                                                      
 amendments to published standards and interpretations that are not yet effective and have not been early adopted by the Company |

| ● | Amendments                                                                                                    
 to IFRS