Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 149

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 149
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 attributable, directly or indirectly, to the Parent shareholders.

Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Company controls an investee if and only if the Company has:

| Ø | Power                                                                                                                         
 over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee), |

| Ø | Exposure,                                                                  
 or rights, to variable returns from its involvement with the investee, and |

| Ø | The                                                               
 ability to use its power over the investee to affect its returns. |

Generally, there is a presumption that a majority of voting rights results in control. To support this presumption and when the Company has less than a majority of the voting or similar rights of an investee, the Company considers all relevant facts and circumstances in assessing whether it has power over an investee, including:

| Ø | The                                                                 
 contractual arrangement with the other vote holders of the investee |

| Ø | Rights                                      
 arising from other contractual arrangements |

| Ø | The                                                 
 Company’s voting rights and potential voting rights |

The Company re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Company gains control until the date the Company ceases to control the subsidiary.

A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction.

| F-10 |

If the Company loses control over a subsidiary, it derecognizes the related assets (including goodwill), liabilities, non-controlling interests and other components of equity, while any resultant gain or loss is recognized in profit or loss. Any investment retained is recognized at fair value.

Details of subsidiaries as of June 30, 2024 and 2023 were as follows:

Schedule of Subsidiaries

| Subsidiaries                   |     | % of legal ownership 2024 |       |     | % of legal ownership 2023 |       |     | Country of Incorporation |     | Principal business