Company: COOT
Filing Date: 2025-10-23
Form Type: 20-F
Source: 0001493152-25-019123
Chunk: 64

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-10-23
Form: 20-F
Item: Item 11
Chunk 64
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Item
11. Quantitative and Qualitative Disclosures About Market Risk

We
are exposed to market risk, including changes to interest rates and foreign currency exchange rates.

Interest
Rate Sensitivity

We
had cash and cash equivalents totaling AUD$2,309,303 and AUD$514,140 as of June 30, 2025, and June 30, 2024, respectively. Cash and cash
equivalents include cash on hand and investments with original maturities of three months or less, are stated at cost, and approximate
fair value. Our investment policy and strategy are focused on preservation of capital, supporting our liquidity requirements, and delivering
competitive returns subject to prevailing market conditions. We were not exposed to material risks due to changes in market interest
rates given the liquidity of the cash and investments with original maturity of three months.

The company has secured borrowing, which are
exposed to Interest rate changes and can negatively impact the profitability of the company.

Foreign
Currency Risk

Although we
are exposed to foreign currency risk from our international operations, we do not consider it to have a material impact. Certain
transactions of the Company and its subsidiaries are denominated in currencies other than the functional currency. Foreign currency
payments related to EDOC legacy cost totalled $3,013,604 for the year ended June 30, 2025, which is up from $28,097 for the year
ended June 30, 2024, each of which were recorded within finance expense, net on the consolidated statements of
operations.

Credit
Risk

Financial
instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts
receivable.

The
Company’s cash and cash equivalents are generally held with large financial institutions. Although the Company’s deposits
may exceed federally insured limits, the financial institutions that the Company uses have high investment-grade credit ratings and,
as a result, the Company believes that, as of June 30, 2025, its risk relating to deposits exceeding federally insured limits was not
significant.

The
Company has no significant off-balance sheet risk such as foreign exchange contracts, options contracts, or other hedging arrangements.

The
Company believes its credit policies are prudent and reflect normal industry terms and business risk. The Company generally does not
require collateral from its customers and generally requires payment from zero to 90 days from the invoice date with typical terms of
30 days. As of June 30, 2025