Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 177

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 177
---
 |     |               |         - |
| Recapitalization costs                                                                   |     |               | 16,126,854 |   |     |               |         - |
| Other shares                                                                             |     |               |       (250 | ) |     |               |         - |
| Total                                                                                    |     |               | 18,379,671 |   |     |               | 2,579,627 |
| Less:                                                                                    |     |               |            |   |     |               |           |
| Costs attributable to the issuance of shares in connection with the business combination |     |               | (1,315,013 | ) |     |               |         - |
| Issued Capital                                                                           |     |               | 17,064,658 |   |     |               | 2,579,627 |

| F-22 |

14 Warrants

The Company accounts for the Public warrants, the Private Placement warrants, the Representative warrants, the Penny warrants, and the Arena Ordinary share warrants in accordance with the guidance contained in IAS 32 and IFRS 9 under which the Public warrants meet the criteria for equity treatment and are recorded as equity due to the settlement provision in the warrant agreement. In accordance with IAS 32 and IFRS 9, the Private Placement warrants, Representative warrants, the Penny warrants and Arena Ordinary share warrants (collectively the “Warrants”) are initially required to be classified as liability instruments in its entirety; therefore, the Warrants are required to be measured at fair value at each reporting period with changes in fair value recorded within earnings.

The following table presents the warrants outstanding and exercisable on June 30, 2024:

Schedule of Warrant Outstanding

| Public warrants               |     |  9,000,000 |
| Private Placement warrants    |     |    479,000 |
| Representative warrants       |     |    450,000 |
| Arena Ordinary share warrants |     |    458,720 |
| Total warrants                |     | 10,387,720 |

As of June 30, 2023, the Company did not have any
warrants issued.

Public, Private, and Representative Warrants

As part of EDOC’s IPO, EDOC issued warrants to third-party investors where each whole warrant entitles the holder to purchase one share of the Company’s ordinary shares at an exercise price of USD$ 11.50per share (the “Public Warrants”). Simultaneously with the closing of the