Company: COOT
Filing Date: 2025-12-22
Form Type: F-1/A
Source: 0001493152-25-028698
Chunk: 126

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-22
Form: F-1/A
Chunk 126
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 1,241,892 |
| Balance as on 30th June 2023  |     |                         |         - |     |             |       - |     |                 |         - |
| Balance                       |     |                         |         - |     |             |       - |     |                 |         - |

| (1) | Includes                     
 $74,892 of accrued interest. |
| (2) | Includes                     
 $24,964 of accrued interest. |

On March 21, 2024, the Company issued two promissory notes in the principal amounts of USD$ 450,000(the “First Promissory Note”) and USD$ 500,000(the “Second Promissory Note”) to American Physicians, LLC.

The First Promissory Note accrues interest on the principal outstanding from time to time at a rate per annum equal to term SOFR for the interest period commencing on March 21, 2024. Interest shall be calculated on the basis on a 360-day year and actual days elapsed. The First Promissory Note principal and accrued interest are now past due.

| F-31 |

The Second Promissory Note accrues interest on the principal outstanding from time to time at a rate per annum equal to term SOFR for the interest period commencing on March 21, 2024. Interest shall be calculated on the basis on a 360-day year and actual days elapsed. The Second Promissory Note principal and accrued interest are due and payable as follows:

(i) USD$ 165,000plus any accrued but unpaid interest shall be paid on June 21, 2025;

(ii) USD$ 165,000plus any accrued but unpaid interest shall be paid on September 21, 2025;

(iii) Remaining balance plus any accrued but unpaid interest shall be paid on December 21, 2025.

As of June 30, 2025, USD 615,000is due and remaining USD 335,000is due within 6 months, and disclosed as current liabilities.

Accrued interest on the First Promissory Note and the Second Promissory Note was AUD$ 49,928as of June 30, 2025. Accrued interest on the First Promissory Note and the Second Promissory Note was AUD$ 24,964as of June 30, 2024.

26 Fair value measurement

A fair value measurement of a non-financial asset takes into account