Company: COOT
Filing Date: 2025-05-30
Form Type: 10-Q
Source: 0001641172-25-013065
Chunk: 67

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-30
Form: 10-Q
Item: Item 2
Chunk 67
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 expenses

Sales
and marketing expenses primarily consist of sales directors’ salaries and supermarket promotion activities.

Other
income

Other
income primarily consists of fuel tax credit and recovery cost of freight and overdue interest.

Finance
expenses

Finance
expenses consist of interest paid related to bank loan and facility interest, related party loan interest and foreign exchange gain or
loss.

Change
in fair value of warrant liabilities

This
consists of the change in fair value of certain warrant liabilities.

Results
of Operations

The
following selected consolidated financial data are derived from the unaudited financial statements of the Company for the three and nine
months ended 31 March 2025 and 2024 and should be read in conjunction with our consolidated financial statements, the related notes and
the rest of the section of this Report entitled “Key Components of Consolidated Statements of Operations.” The historical
results are not necessarily indicative of the results of future operations.

26

Three
Months and Nine months Ended 31 March 2025 Compared to the Three Months and Nine months Ended 31 March 2024

The
following tables set forth our Consolidated Statements of Operations data for the periods presented:

    Note  
    THREE MONTHS ENDED
                                                                                MAR 2025  
    THREE MONTHS ENDED
                                                                                MAR 2024  
    NINE MONTHS ENDED
                                                                                MAR 2025  
    NINE MONTHS ENDED
                                                                                MAR 2024 

    AUD$  
    AUD$  
    AUD$  
    AUD$ 
  
    Sales
    revenue 
     12  
     9,430,228  
     6,295,851  
     30,163,944  
     25,986,786 
  
    Cost
    of sales 
     13  
     (8,864,653) 
     (5,692,410) 
     (27,562,995) 
     (21,068,310 
  
    Gross
    profit 
        
     565,575  
     603,441  
     2,600,949  
     4,918,476 
  
    General
    and administrative expenses 
     14  
     (628,578) 
     (421,954) 
     (2,600,422) 
     (1,921,093 
  
    Selling