Company: COOT
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001641172-25-004895
Chunk: 203

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-04-15
Form: S-1
Chunk 203
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         |     | AUD$         |         |
| CURRENT                    |     |                            |         |     |              |         |
| Prepayments                |     |                            | 152,815 |     |              |       - |
| Tax recoverable            |     |                            | 130,445 |     |              |       - |
| Other current assets       |     |                            | 523,192 |     |              | 201,830 |
| Total non-financial assets |     |                            | 806,452 |     |              | 201,830 |

|                         |     | 31 December 2024 |   |     | 30 June 2024 |         |
|                         |     | AUD$             |   |     | AUD$         |         |
| NON-CURRENT             |     |                  |   |     |              |         |
| Prepayment of equipment |     |                  | - |     |              | 429,841 |

7. Trade and Other Payables

Schedule of Trade Payables

|                                   |     | Unaudited 31 December 2024 |           |     | 30 June 2024 |            |
|                                   |     | AUD$                       |           |     | AUD$         |            |
| CURRENT                           |     |                            |           |     |              |            |
| Related parties – payable Note 21 |     |                            |   980,127 |     |              |    589,166 |
| Trade payables                    |     |                            | 8,581,037 |     |              |  9,866,518 |
| Total trade and other payables    |     |                            | 9,561,164 |     |              | 10,455,684 |

| F-44 |

Trade and other payables including related party 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.

8. Borrowings

Secured bank loan

In Feb 2024, the Company obtained an AUD$ 14million bank facility to fund the expansion of the Cootamundra facility. The Company has deployed the AUD$ 14million bank facility as follows: (i) AUD$ 4million was allocated for equipment finance, (ii) AUD$ 8million for working capital to purchase canola seed with max trade