Company: COOT
Filing Date: 2025-05-30
Form Type: 10-Q
Source: 0001641172-25-013065
Chunk: 49

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-30
Form: 10-Q
Item: Item 8
Chunk 49
---

    cost of sales 
    $27,562,995  
    $21,068,310  
    $6,494,685  
     30.8%

The
cost of sales for the nine months ended 31 March 2025 was AUD$27.5 million, an increase of AUD$6.5 million, or 30.8% as compared to the
nine months ended 31 March 2024. The primary reason for the increase was caused by cost of material (canola seed), increase in cost of
packaging material due to increase in retail sales, and labor cost increase during the quarter.

General
and administrative expenses

    Three
    Months Ended 31 March (AUD) 

    2025  
    2024  
    Change  
    Change
    % 

    General
    and administrative expenses 
    $628,578  
    $421,954  
    $206,624  
     49.0%

General
and administrative expenses for the three months ended 31 March 2025 were AUD$0.6 million, an increase of AUD$0.2 million, or 49.0%,
compared to the three months ended 31 March 2024. This increase was primarily due to increase in audit fee AUD$0.1 million and insurance
AUD$0.1 million.

    Nine
    Months Ended 31 March (AUD) 

    2025  
    2024  
    Change  
    Change
    % 

    General
    and administrative expenses 
    $2,600,422  
    $1,921,093  
    $679,329  
     35.3%

General
and administrative expenses for the nine months ended 31 March 2025 were AUD$2.6 million, an increase of AUD$0.7 million, or 35.3%, compared
to the nine months ended 31 March 2024. This increase was primarily due to increase in audit fee AUD$0.2 million, insurance AUD$0.3 million
and employee cost AUD$0.1 million.

29

Selling
and marketing expenses

    Three
    Months Ended 31 March (AUD) 

    2025  
    2024  
    Change  
    Change
    % 

    Selling
    and marketing expenses