Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 196

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 196
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ed company (the “Company,” “we,” “us” or “Australian Oilseeds”) formed on December 29, 2022. The Company’s subsidiaries include Australian Oilseeds Investments Pty Ltd., an Australian proprietary company; Good Earth Oils Pty Ltd. an Australian proprietary company; Cowcumbla Investments Pty Ltd., an Australian proprietary company, which is 82.7% owned by the Company and which wholly owns Cootamundra Oilseeds Pty Ltd., which is incorporated in Australia; and EDOC Acquisition Corp., a Cayman Islands exempted company.

The Company’s financial statements comprise the financial statements of the Company and its subsidiaries as of December 31, each year. Subsidiaries are consolidated from the date of their acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date that control ceases. The financial statements of subsidiaries are prepared for the same reporting year as the parent Company, using consistent accounting policies. Intra-company balances and transactions, including unrealized profits arising from intra-company transactions, have been eliminated. Unrealized losses are eliminated unless the transaction provides evidence of an impairment of the asset transferred. Non-controlling interests represent the equity in subsidiaries that is not attributable, directly or indirectly, to the Parent shareholders.

Details of subsidiaries as of 31 December 2024 and 30 June 2024 were as follows:

Schedule of Subsidiaries

| Subsidiaries                   |     | % of legal ownership 31 Dec 2024 |      |   |     | % of legal ownership 30 Jun 2024 |      |   |     | Country of  Incorporation |     | Principal business activities |
| Australian Oilseeds Pty Ltd.   |     |                                  |  100 | % |     |                                  |  100 | % |     | Australia                 |     | Investment                    |
| Cootamundra Oilseeds Pty Ltd.  |     |                                  | 82.7 | % |     |                                  | 82.7 | % |     | Australia                 |     | Oilseeds crushing business    |
| Cowcumbla Investments Pty Ltd. |     |                                  | 82.7 | % |     |                                  | 82.7 | % |     | Australia                 |     | Investment                    |
| Good Earth Oils Pty Ltd.       |     |                                  |  100 | % |     |                                  |  100 | % |     | Australia                 |     |