Company: COOT
Filing Date: 2025-12-04
Form Type: F-1
Source: 0001493152-25-026209
Chunk: 44

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-04
Form: F-1
Chunk 44
---
:-------------------------|:----|:---------------|:--|:----|:-----|-----------:|:----|:-------|:------------|:--|:----|:-------|:-------|:---|
| Recapitalization expense |     | $              | - |     | $    | 23,210,293 |     | $      | (23,210,293 | ) |     |        | (100.0 | )% |

Recapitalization expense decreased, primarily due to recognition of recapitalization expense for the period ended June 30, 2024 at the close of the Business Combination.

Finance expenses

|                  |     | Year           
 Ended June 30, |      2025 |     |   |    2024 |     |   |  Change |     |     | Change 
      % |   |
|:-----------------|:----|:---------------|----------:|:----|:--|--------:|:----|:--|--------:|:----|:----|-------:|:--|
| Finance expenses |     | $              | 1,456,065 |     | $ | 835,813 |     | $ | 620,252 |     |     |   74.2 | % |

Finance expenses increased, primarily due to the fact that the Company began to utilize the AUD$8 m trade facility provided by Commonwealth Bank of Australia to purchase canola oilseeds from the local farmers, the amortization of the convertible note discount of AUD$0.27 million and the interest accrual on the promissory notes with American Physicians LLC.

Liquidity and Capital Resources

As of June 30, 2025, our principal sources of liquidity were drawdowns cash received from customers and drawdown from trade finance facility.

We incurred a loss after income tax of AUD$1,462,610 for fiscal year 2025 (FY 2024- AUD$21,230,681). We were in a net current liability position of AUD$13,056,107 for the year ended 30 June 2025 (FY 2024-AUD$6,965,530). Net cash outflows from operating activities were AUD$966,511 for fiscal year 2025 (net cash inflows from operating activities FY 2024- AUD$2,184,930).

The above factors raise substantial doubt about the Company’s ability to continue as a going concern unless