Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 165

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 165
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830 |     |      |   299,555 |
| Total non-financial assets |     |      | 201,830 |     |      |   553,315 |

|                         |     |    2024 |     | 2023 |
|                         |     |    AUD$ |     | AUD$ |
| NON-CURRENT             |     |         |     |      |
| Prepayment of equipment |     | 429,841 |     |    - |

Prepayment of seed purchase is the upfront payment for purchasing canola seed for the next six months, it accounts for 6,000tonnage of canola seed held by the third-party suppliers and will be transferred to the Company in a less than six month period.

11 Trade and Other Payables

Schedule of Trade Payables

|                                |     | 2024 |            |     | 2023 |           |
|                                |     | AUD$ |            |     | AUD$ |           |
|                                |     |      |            |     |      |  Restated |
| CURRENT                        |     |      |            |     |      |           |
| Related parties - payable      |     |      |    589,166 |     |      | 4,936,423 |
| Trade payables                 |     |      |  9,866,518 |     |      | 1,776,345 |
| Total trade and other payables |     |      | 10,455,684 |     |      | 6,712,768 |

Trade and other payables are unsecured, non-interest bearing and are normally settled within 30 days. The carrying value of trade and other payables is considered a reasonable approximation of fair value due to the short-term nature of the balances. The increase in trade payables from yearend 2024 over 2023 is attributable to the post-closing of the business combination through which the Company inherited approximately $ 5.9million in accounts payable to various service providers including investor banker, legal counsels, auditor and accounting advisor.

12 Borrowings

Secured bank loan

The Company obtained an AUD$14
million bank facility to fund the expansion of the Cootamundra facility. The Company has deployed the AUD$14 million bank facility as
follows: (i) AUD$4 million was allocated for equipment finance, (ii) AUD$8 million for working capital to purchase canola seed with max
trade advance