Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 63

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 63
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 the prior period.

Other sales represent a small portion of our revenue and represented 0.3% of the revenue for the three months ended 31 March 2025, compared to 1.9% for the three months ended 31 March 2024, a decrease of AUD$0.1 million for the three months ended 31 March 2025, as compared to the three months ended 31 March 2024.

| 35 |

Cost of Sales

|                         |     | Three                       
 Months Ended 31 March (AUD) |      2025 |     |   |      2024 |     |   |    Change |   |     |     | Change 
      % |    |
|:------------------------|:----|:----------------------------|----------:|:----|:--|----------:|:----|:--|----------:|:--|:----|:----|-------:|:---|
| Cost of finished goods  |     | $                           | 1,815,995 |     | $ | 1,413,261 |     | $ |   402,734 |   |     |     |   28.2 | %  |
| Cost of material        |     |                             | 5,829,288 |     | $ | 2,986,965 |     | $ | 2,842,323 |   |     |     |   95.2 | %  |
| Labor costs             |     |                             |   631,045 |     |   |   481,152 |     |   |   149,893 |   |     |     |   31.2 | %  |
| Freight and storage     |     |                             |   324,498 |     |   |   589,684 |     |   |  (265,186 | ) |     |     |  (45.0 | )% |
| Depreciation            |     |                             |    83,823 |     |   |   130,755 |     |   |   (46,932 | ) |     |     |  (35.9 | )% |
| Occupancy costs         |     |                             |   147,711 |     |   |    79,739 |     |   |    67,972 |   |     |     |   85.2 | %  |
| Repairs and maintenance |