Company: COOT
Filing Date: 2025-07-14
Form Type: DEF 14A
Source: 0001641172-25-019283
Chunk: 20

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-07-14
Form: DEF 14A
Chunk 20
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 the receipt of such an additional fraction of a share of Class A ordinary shares is not clear. It may be possible that
holders of our Class A ordinary shares who receive an additional fraction of a Class A ordinary share will recognize gain, which may be
characterized as either a capital gain or dividend, to the extent of the value of the fraction of a share received.

Accounting Consequences

Following the Effective Date
of the Reverse Share Split, if any, the net income or loss and net book value per share will be increased because there will be fewer
shares outstanding. We do not anticipate that any other accounting consequences would arise as a result of the Reverse Share Split.

Exchange of Shares

Shares held in Book-Entry Form

The Company’s registered
shareholders may hold some or all of their shares electronically in book-entry form with our transfer agent and are provided with a statement
reflecting the number of shares registered in their accounts.

| ● | If you hold registered shares in book-entry form, you do not need to take any action to receive Class A ordinary shares in registered book-entry form after the effectiveness of the Reverse Share Split. |

| ● | A transaction statement will automatically be sent to your address of record by our transfer agent as soon as practicable after the Effective Date indicating the number of Class A ordinary shares that you hold. |

Shares held in “Street Name”

Upon the implementation of
the Reverse Share Split, we intend to treat shareholders holding our Class A ordinary shares in “street name,” through a bank,
broker or other nominee, in the same manner as registered shareholder whose Class A ordinary shares are registered in their names. Banks,
brokers and other nominees will be instructed to effect the Reverse Share Split for their beneficial holders holding our Class A ordinary
shares in “street name”. However, such banks, brokers and other nominees may have different procedures than registered shareholders
for processing the Reverse Share Split. If you hold your Class A ordinary shares in “street name” with a bank, broker or other
nominee, and if you have any questions in this regard, we encourage you to contact your bank, broker or nominee.

Appraisal Rights

Shareholders do not have
appraisal rights under the Cayman Islands law or under our Articles or bylaws in connection with the Reverse Share Split.

Interests of Certain Persons in this Proposal

When you consider our Board’s
recommendation to vote in favor of this Proposal, you should be aware that certain of our directors and officers have an interest in