Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 13

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 13
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 of our total outstanding Ordinary Shares after any such issuance.

Implications of Being an Emerging Growth Company and a Smaller Reporting Company

We qualify as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). For so long as we remain an emerging growth company, we are permitted, and currently intend, to rely on the following provisions of the JOBS Act that contain exceptions from disclosure and other requirements that otherwise are applicable to public companies and file periodic reports with the SEC. These provisions include, but are not limited to:

| ● | being                                                                                      
 permitted to present only two years of audited financial statements and selected financial 
 data and only two years of related “Management’s Discussion and Analysis of                
 Financial Condition and Results of Operations” in our periodic reports and registration    
 statements, including this prospectus, subject to certain exceptions;                      |

| ● | not                                                                                      
 being required to comply with the auditor attestation requirements of Section 404 of the 
 Sarbanes-Oxley Act of 2002, as amended (“SOX”);                                          |

| 4 |

| ● | reduced                                                                                            
 disclosure obligations regarding executive compensation in our periodic reports, proxy statements, 
 and registration statements, including in this prospectus;                                         |

| ● | not                                                                                                
 being required to comply with any requirement that may be adopted by the Public Company Accounting 
 Oversight Board (the “PCAOB”) regarding mandatory audit firm rotation or a supplement              
 to the auditor’s report providing additional information about the audit and the financial         
 statements; and                                                                                    |

| ● | exemptions                                                                                
 from the requirements of holding a nonbinding advisory vote on executive compensation and 
 stockholder approval of any golden parachute payments not previously approved.            |

We will remain an emerging growth company until the earliest to occur of:

| ● | the                                                                                        
 last day of the fiscal year in which we have total annual gross revenue of at least $1.235 
 billion;                                                                                   |

| ● | the                                                                          
 date on which we are deemed to be a “large-accelerated filer,” as defined in 
 the Exchange Act; and                                                        |

| ● | the                                                                                         
 date on which we have issued more than $1 billion in non-convertible debt over a three-year 
 period.                                                                                     |

We have elected to take advantage of certain of the reduced disclosure obligations in this prospectus and may elect to take advantage of other reduced reporting requirements in our future filings with the SEC.