Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 161

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 161
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380,604                                              
 at June 30, 2024 and 2023, respectively.                     |

The carrying value of trade receivables is considered a reasonable approximation of fair value due to the short-term nature of the balances.

The maximum exposure to credit risk at the reporting date is the fair value of each class of receivable in the financial statements.

Expected credit loss for the years ended
June 30, 2024 and 2023 was AUD$138,000 and AUD$380,604, respectively.

The table below presents the expected credit losses on trade receivables for the year ended June 30, 2024:

Schedule of Expected Credit Losses on Trade Receivables

|                              |     | Current sales |           |   |     | [30] days |         |   |     | [60] days |           |   |     | [90] days |         |   |     | Total |           |
|:-----------------------------|:----|:--------------|----------:|:--|:----|:----------|--------:|:--|:----|:----------|----------:|:--|:----|:----------|--------:|:--|:----|:------|----------:|
| Balance as at reporting date |     | $             | 1,937,078 |   |     | $         | 704,576 |   |     | $         | 1,047,911 |   |     | $         | 918,534 |   |     | $     | 4,608,099 |
| Expected loss rate           |     |               |      0.75 | % |     |           |    2.27 | % |     |           |      4.86 | % |     |           |    6.16 | % |     |       |         - |
| ECL allowance                |     | $             |    14,520 |   |     | $         |  15,995 |   |     | $         |    50,935 |   |     | $         |  56,550 |   |     | $     |   138,000 |

7 Inventories

Write downs of inventories to net realisable value during the year were $ NIL(2023: $ NIL).

Schedule of inventories

|                               |     | 2024 |           |     | 2023 |           |
|                               |