Company: COOT
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001641172-25-004895
Chunk: 196

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-04-15
Form: S-1
Chunk 196
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 |     | Total                
 Sales for            
 the Six Months Ended 
 31 December 2023     |           |     | Outstanding                        
 Balance of Trade Receivables as at 
 31 December 2023                   |           |
| Customer                                         |     | AUD$                   |           |     | AUD$                 |           |     | AUD$                               |           |
| Energreen Nutrition Australia Pty Ltd.           |     |                        | 1,981,583 |     |                      | 3,171,708 |     |                                    |         - |
| Daabon Organic Australia & Daabon Japan Pty Ltd. |     |                        | 1,530,008 |     |                      | 2,411,387 |     |                                    |   831,354 |
| Costco Wholesale Australia                       |     |                        | 1,356,052 |     |                      | 3,977,229 |     |                                    |   573,714 |
| Daabon Organic Australia Pty Ltd.                |     |                        | 1,142,306 |     |                      | 1,142,306 |     |                                    | 1,031,797 |
| Hygain NSW (Proprietary) Limited                 |     |                        | 1,095,955 |     |                      | 2,320,163 |     |                                    |   482,525 |
| Total Sales                                      |     |                        | 1,095,955 |     |                      | 2,320,163 |     |                                    |   482,525 |

If the sales performance of any of the Company’s key customers declines or if they terminate their cooperation with us or start to cooperate with any of the Company’s competitors, or if there is any modification as to the sales and purchase terms entered into with any of our key customers, our business, financial condition and revenue would be seriously impacted.

Impairment of financial assets

Impairment of financial assets is recognised on an expected credit loss (ECL) basis for the following assets:

| ● | financial                              
 assets measured at amortised cost; and |
| ● | debt                                   
 investments measured at FVOCI.         |

When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Company considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis based on the Company’s historical experience and informed credit assessment and