Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 189

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 189
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     | Private Placement 
 $AUD              |       - |   |     | Representative 
 $AUD           |    - |   |     | Arena Ordinary Share 
 $AUD                 |       - |   |     | Penny |       - |   |     | TotalWarrant Liabilities 
 $AUD                     |        - |   |
|:--------------------------------------------|:----|:------------------|--------:|:--|:----|:---------------|-----:|:--|:----|:---------------------|--------:|:--|:----|:------|--------:|:--|:----|:-------------------------|---------:|:--|
| Initial measurement at Business Combination |     |                   |  44,339 |   |     |                |  847 |   |     |                      | 117,193 |   |     |       | 218,108 |   |     |                          |  380,487 |   |
| Change in fair value                        |     |                   | (31,684 | ) |     |                | (826 | ) |     |                      | (37,986 | ) |     |       | (71,378 | ) |     |                          | (141,874 | ) |
| Fair value as of June 30, 2024              |     | $                 |  12,655 |   |     | $              |   21 |   |     | $                    |  79,207 |   |     | $     | 146,730 |   |     | $                        |  238,613 |   |

| F-28 |

29 Financial Risk Management Objectives and Policies

The Company’s principal financial liabilities comprise convertible notes, promissory notes and borrowings, related party loans, lease liabilities, and trade and other payables. The main purpose of these financial liabilities is to finance the Company’s operations. The Company’s principal financial assets include trade and other receivables and cash and cash equivalents that derive directly from its operations.

The main risks arising from the Company’s financial instruments are market risk, liquidity risk and credit risk. The Board of Directors reviews and agrees policies for managing each of these risks which are summarised below:

Market risk

Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, currency risk and other price risk, such as