Company: COOT
Filing Date: 2025-10-23
Form Type: 20-F
Source: 0001493152-25-019123
Chunk: 34

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-10-23
Form: 20-F
Item: Item 5
Chunk 34
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Item
5. Operating and Financial Review and Prospects

The
following discussion and analysis should be read in conjunction with our consolidated financial statements and notes thereto that appear
elsewhere in this Annual Report on Form 20-F.

Results
of Operations

The
following selected consolidated financial data are derived from the audited financial statements of the Company for the years ended June
30, 2025 and 2024 and should be read in conjunction with our consolidated financial statements, the related notes and the rest of the
section of this Report. The historical results are not necessarily indicative of the results of future operations.

  23  

The
following tables set forth our Consolidated Statements of Operations data for the periods presented:

Year
Ended June 30, 2025 Compared to the Year Ended June 30, 2024

                                                                  2025             2024                                
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
                                                                  AUD$             AUD$                                
  Sales revenue                                             41,702,614       33,727,222        7,975,392        23.64  
  Cost of sales                                            (38,240,704      (27,810,782      (10,429,922        37.50  
  Gross profit                                               3,461,910        5,916,440       (2,454,530       (41.48  
  General and administrative expenses                       (3,197,936       (3,224,843           26,907         (0.8  
  Selling and marketing expenses                              (372,707         (412,536           39,829        (9.65  
  Other income                                                 108,410          707,911         (599,501       (84.68  
  Operating profit/(loss)                                         (323        2,986,972       (2,987,295       (100.0  
  Finance expenses                                          (1,456,065         (835,813         (620,252        74.21  
  Change in fair value of warrant liabilities                   42,872          141,874          (99,002       (69.78  
  Recapitalization expense                                           -      (23,210,293       23,210,293       (100.0  
  (Loss) before income tax                                  (1,413,516      (20,917,260       19,