Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 150

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 150
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   412,277 |
| Non-controlling interests, balance at 30 June 2023                     |     | $                      | 1,347,466 |     | $          |   10,231 |   |     | $           | 1,357,697 |
| Total equity, balance at 1 July 2022                                   |     | $                      | 6,180,217 |     | $          |  372,670 |   |     | $           | 6,552,887 |
| Profit attributable to members of the parent entity, total equity      |     | $                      | 1,801,126 |     | $          |   43,844 |   |     | $           | 1,844,970 |
| Total equity, balance at 30 June 2023                                  |     | $                      | 7,981,343 |     | $          | (328,826 | ) |     | $           | 7,652,517 |

3 Summary of Material Accounting Policies

(a) Basis of consolidation

Australian Oilseeds Holdings Ltd. is a Cayman Islands exempted 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 June 30, 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.

Control is achieved when the Company is exposed, or has rights, to