Company: COOT
Filing Date: 2025-12-22
Form Type: F-1/A
Source: 0001493152-25-028698
Chunk: 100

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-22
Form: F-1/A
Chunk 100
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 and Warrants of the Company; and            |
| ● | EDOC’s                                                                                                                             
 USD$1,500,000 of convertible promissory notes that were convertible at Closing into Company Ordinary Shares (“Convertible Shares”) 
 and warrants (“Convertible Warrants”).                                                                                             |

On March 22, 2024, the Ordinary Shares and PubCo Warrants commenced trading on the Nasdaq Capital Market (“Nasdaq”) under the symbols “COOT” and “COOTW,” respectively.

The following table summarizes the proceeds raised and issuance costs incurred related to the Business Combination on 30 March 2024:

Schedule of Proceeds Raised and Issuance Costs Incurred Related to the Business Combination

|                                                  |     | Number of |           |     |     |            |   |
|                                                  |     | shares    |           |     | AUD |            |   |
| Shares issued to SPAC public investors (Note 12) |     |           | 1,066,168 |     |     |  3,024,210 |   |
| Shares issued to SPAC Founders (Note 12)         |     |           | 2,666,900 |     |     |          - |   |
|                                                  |     |           | 3,733,068 |     |     |  3,024,210 |   |
| Cash from reverse recapitalization               |     |           |         - |     |     |  3,024,191 |   |
| SPAC reverse recapitalization professional fees  |     |           |         - |     |     | (1,315,013 | ) |
| Net proceeds from reverse recapitalization       |     |           |         - |     |     |  1,709,178 |   |

| F-8 |

Pursuant to the Business Combination Agreement, the SPAC did not meet the definition of a business under the guidance of IFRS Accounting Standards 3, hence the Transaction was accounted for as a recapitalization in accordance with IFRS Accounting Standards 2. Under this method of accounting, EDOC is treated as the acquired company and Australian Oilseeds Investments Pty Ltd. is treated as the acquirer for financial statement reporting purposes. Australian Oilseeds Investments Pty Ltd. has been determined to be the accounting acquirer based on evaluation of the facts and circumstances of the business combination.

2 Summary of Material Accounting Policies

(a) Basis of consolidation

The Company