Company: COOT
Filing Date: 2025-12-04
Form Type: F-1
Source: 0001493152-25-026209
Chunk: 120

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-04
Form: F-1
Chunk 120
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     |      |     49,094 |   |     |      |     313,421 |   |     |      |   109,878 |   |

* Deferred tax assets amounting to $ 581,852were not recognised during the year, due to history of recent losses and certainty towards future taxable profits.

23 (Loss) Earnings per share

Schedule of Basic and Diluted Earnings Per Share and Weighted Average Number of Shares

| (a) | Basic              
 earnings per share |

|                                                                                                  |     | 2025 |       |   |     | 2024 |       |   |     | 2023 |      |
|                                                                                                  |     | AUD$ |       |   |     | AUD$ |       |   |     | AUD$ |      |
| Total basic (loss) earnings per share attributable to the ordinary equity holders of the company |     |      | (0.06 | ) |     |      | (1.07 | ) |     |      | 0.10 |

| (b) | Diluted            
 earnings per share |

|                                                                                                    |     | 2025 |       |   |     | 2024 |       |   |     | 2023 |      |
|                                                                                                    |     | AUD$ |       |   |     | AUD$ |       |   |     | AUD$ |      |
| Total diluted (loss) earnings per share attributable to the ordinary equity holders of the company |     |      | (0.06 | ) |     |      | (1.07 | ) |     |      | 0.10 |

| (c) | Weighted                                         
 average number of shares used as the denominator |

|                                                                                                                                            |     | 2025 |            |     | 2024 |            |     | 2023 |            |
| Weighted average number of ordinary shares used as the denominator in calculating basic earnings per share                                 |     |      | 23,640,568 |     |      | 19,900,741 |     |      | 18,646,643 |
| Adjustments for calculation of diluted earnings per share:                                                                                 |     |      |          - |     |      |          - |     |      |          - |
| Amounts uncalled on partly paid shares and calls in arrears                                                                                |     |      |          - |     |      |          - |     |      |          - |
|