Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 64

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 64
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 for
the increase was in line with the increase in product sales. The cost component changed as a result of recognizing cost of finished goods
when the oil products were sold in the retail market. The decrease gross margin was mainly due to the development of “Good Earth
Oils” branding products in the retail market with support of strong marketing campaign.

|                         |     | Three Months Ended 31 December (AUD) |      2024 |     |   |      2023 |     |   |    Change |   |     |     | Change % |    |
|:------------------------|:----|:-------------------------------------|----------:|:----|:--|----------:|:----|:--|----------:|:--|:----|:----|---------:|:---|
| Cost of material        |     | $                                    | 5,401,859 |     | $ | 5,016,145 |     | $ |   385,715 |   |     |     |      7.7 | %  |
| Cost of finished goods  |     |                                      | 2,189,181 |     |   | 1,745,113 |     |   |   444,068 |   |     |     |     25.4 | %  |
| Freight and storage     |     |                                      |   772,866 |     |   |   521,170 |     |   |   251,696 |   |     |     |     48.3 | %  |
| Depreciation            |     |                                      |    83,823 |     |   |    79,797 |     |   |     4,026 |   |     |     |      5.0 | %  |
| Occupancy costs         |     |                                      |   151,923 |     |   |    88,698 |     |   |    63,225 |   |     |     |     71.3 | %  |
| Labor costs             |     |                                      |   559,775 |     |   |   548,144 |     |   |    11,631 |   |     |     |      2.1 | %  |
| Repairs and maintenance |     |                                      |    40,430 |     |   |   111,142 |     |   |   (70,712 |