Company: COOT
Filing Date: 2025-12-04
Form Type: F-1
Source: 0001493152-25-026209
Chunk: 128

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-04
Form: F-1
Chunk 128
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uant to the agreement, the EGS agreed to reduce the amount owed by the Company by USD$ 250,000to USD$ 2,100,000to be paid in payments beginning in June 2024 and ending in December 2025. The Company agreed to pay monthly payments of USD$ 100,000per month, with the exception of a payment of USD$ 200,000in December 2024 and December 2025.

As of June 30, 2025, the Company has paid USD$ 1,547,520to EGS and AUD$ 552,480is outstanding and recorded in trade and other payable in the accompanying consolidated statement of financial position.

As of June 30, 2025, the Company has not paid any amount to IBankers (IBS) towards outstanding USD$ 1,161,250and is recorded in trade and other payable in the accompanying consolidated statement of financial position. Company agreed to pay USD 35,000per month from July 2025 onwards, which will be mutually agreed to be increased to increased amount per month, once the EGS outstanding are fully repaid.

As of June 30, 2025, the company has legacy cost commitments
amounting to USD 1,713,730, which are recorded as trade and other payables in Note 10,

30 Net Tangible Assets

Net tangible assets per ordinary share have been determined using the net assets on the consolidated statement of financial position adjusted for non-controlling interests, intangible assets and goodwill.

31 Events Occurring After the Reporting Date

| (a) | On 10 July, 2025, the company received conversion notice from                                                                                
 Arena (PIPE) for conversion of USD 250,000                                                                                                   
 of convertible debt to Ordinary shares, which company have                                                                                   
 been duly executed and issued with 420,066                                                                                                   
 class A Ordinary shares as per instruction from Arena (PIPE)                                                                                 |
| (b) | At the time of Business combination, Arena (PIPE) entered into                                                                               
 an Escrow agreement with American Physicians (AP) for an amount of USD 1million, which in the event of default can be unilaterally withdrawn 
 by Arena, the company has been informed by legal counsel that Arena’s (PIPE) has lodged an event of default against said Escrow              
 account and have withdrawn USD 1 million from Escrow Account.                                                                                |

As the company, was not party to above mentioned Escrow account,