Company: COOT
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001641172-25-004895
Chunk: 177

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-04-15
Form: S-1
Chunk 177
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; either directly or indirectly. |
| ● | Level                                                                                                                                     
 3: inputs that are unobservable inputs for the asset or liability.                                                                        |

The carrying amounts of the financial assets and financial liabilities approximate their fair values.

The fair values of cash and cash equivalents, prepaid assets, accounts payable and accrued expenses are estimated to approximate the carrying values as of June 30, 2024 and June 30 2023, due to the short maturities of such instruments.

| F-27 |

The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis on June 30, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Schedule of Company’s Fair Value on a Recurring Basis

|                                                   |     |       |   |     | June 
  30, |         |     | June 
  30, |   |
| Description:                                      |     | Level |   |     | 2024 |         |     | 2023 |   |
|                                                   |     |       |   |     |  AUD |         |     |  AUD |   |
| Liabilities:                                      |     |       |   |     |      |         |     |      |   |
| Warrant                                           
 liability—Private and Representative Warrants     |     |       | 3 |     |      |  12,676 |     |      | - |
| Warrant liability – Penny Warrants                |     |       | 3 |     |      | 146,730 |     |      | - |
| Warrant liability – Arena Ordinary Share Warrants |     |       | 3 |     |      |  79,207 |     |      | - |
| Total                                             |     |       |   |     |      | 238,613 |     |      | - |

The Private Warrants, Representative’s Warrants, Penny Warrants, and Arena Ordinary Share Warrants are accounted for as liabilities and are measured at fair value as of each reporting period. Changes in the fair value of the Warrants are recorded in the statements of operations for each period.

The Private Warrants, Representative Warrants, Penny Warrants, and Arena Ordinary Share Warrants were valued using a Montel Carlo simulation model, which is considered to be a Level 3 fair value measurement. Inherent in an options pricing model are assumptions related to expected share-price volatility, expected life