Company: COOT
Filing Date: 2025-02-10
Form Type: 10-Q
Source: 0001493152-25-005620
Chunk: 47

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-02-10
Form: 10-Q
Item: Item 8
Chunk 47
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 September 2023, consists
primarily of AUD$8,867,322 of cash receipts from customers and AUD$10,626,767 of payments to suppliers and employees.

Investing
Activities

Our
investing activities have consisted primarily of property and equipment purchases.

Net
cash and cash equivalents used in investing activities during the three months ended 30 September 2024, consisted of AUD$577,351 of purchased
property and equipment.

By
comparison, the Company’s net cash and cash equivalents used in investing activities during the three months ended 30 September
2023, consisting primarily of AUD$640,891 of purchased property and equipment.

 37 

Financing
Activities

Net
cash flows from financing activities were AUD$1,602,608 for the three months ended 30 September 2024, which primarily from related party
loans.

By
comparison, the Company’s net cash flows from financing activities was AUD$2,437,837 for the three months ended 30 September 2023,
which primarily consisted of the net cash inflow of AUD$3,477,205 from the related party loans and AUD$896,903 inflow from secured borrowings,
offset by AUD$1,992,041 of payments of secured borrowings.

Non-IFRS
Financial Measure

In
addition to providing financial measurements based on IFRS, we provide an additional financial metric that is not prepared in accordance
with IFRS, or non-IFRS financial measure. We use this non-IFRS financial measure, in addition to IFRS financial measures, to understand
and compare operating results across accounting periods, for financial and operational decision making, for planning and forecasting
purposes, to measure executive compensation, and to evaluate our financial performance. This non-IFRS financial measure is Adjusted EBITDA,
as discussed below.

We
believe that this non-IFRS financial measure reflects our ongoing business in a manner that allows for meaningful comparisons and analysis
of trends in the business, as it facilitates comparing financial results across accounting periods and to those of peer companies. We
also believe that this non-IFRS financial measure enables investors to evaluate our operating results and future prospects in the same
manner as we do. This non-IFRS financial measure may exclude expenses and gains that may be unusual in nature, infrequent, or not reflective
of our ongoing operating results.

The
non-IFRS financial measure does not replace the presentation