Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 65

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 65
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increase brand awareness of our chemical free no-GMO edible oils within the consumer market.

|                                |     | Three Months Ended 31 December (AUD) |   2024 |     |   |    2023 |     |   | Change   |   |     |     | Change % |    |
|:-------------------------------|:----|:-------------------------------------|-------:|:----|:--|--------:|:----|:--|:---------|:--|:----|:----|:---------|:---|
| Selling and marketing expenses |     | $                                    | 85,189 |     | $ | 186,332 |     | $ | (101,143 | ) |     |     | (54.3    | )% |

Selling and marketing expenses for the three months ended 31 December 2024 were AUD$0.08 million, a decrease of AUD$0.1 million, or 54.3% compared to the three months ended 31 December 2023. This decrease was due to recognition of Bad debt amounting to nil and AUD 142K in period ended 31 December 2024 and 31 December 2023.

| 35 |

Other Income

|              |     | Year Ended June 30, |    2024 |     |   |   2023 |     |   |  Change |     |     | Change % |   |
|:-------------|:----|:--------------------|--------:|:----|:--|-------:|:----|:--|--------:|:----|:----|---------:|:--|
| Other income |     | $                   | 707,911 |     | $ | 48,273 |     | $ | 659,638 |     |     |  1,366.5 | % |

Other income for the year ended June 30, 2024
was AUD$0.7 million, an increase of AUD$0.7 million, or 1,366.5% compared to the year ended June 30, 2023. This increase was primarily
due to the negotiation to reduce certain transaction costs payable related to the purchase of EDOC.

|              |     | Three Months Ended 31 December (AUD) |   2024 |     |   |   2023 |     |   | Change  |   |     |     | Change % |    |
|