Company: COOT
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001641172-25-004895
Chunk: 143

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-04-15
Form: S-1
Chunk 143
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2023, previously filed in the Original Report is as follows:

| Statement of Changes in Equity for the year ended June 30, 2023        
 Retained earnings, balance at 1 July 2022                              |     | As Previously Reported | 2,652,310 |     | Adjustment | (372,670 | ) |     | As Restated | 2,279,640 |
|:-----------------------------------------------------------------------|:----|:-----------------------|----------:|:----|:-----------|---------:|:--|:----|:------------|----------:|
| Profit attributable to members of the parent entity, retained earnings |     | $                      | 1,399,080 |     | $          |   33,613 |   |     | $           | 1,432,693 |
| Retained earnings, balance at 30 June 2023                             |     | $                      | 4,051,390 |     | $          | (339,057 | ) |     | $           | 3,712,333 |
| Non-controlling interests                                              |     | $                      |   402,046 |     | $          |   10,231 |   |     | $           |   412,277 |
| Non-controlling interests, balance at 30 June 2023                     |     | $                      | 1,347,466 |     | $          |   10,231 |   |     | $           | 1,357,697 |
| Total equity, balance at 1 July 2022                                   |     | $                      | 6,180,217 |     | $          |  372,670 |   |     | $           | 6,552,887 |
| Profit attributable to members of the parent entity, total equity      |     | $                      | 1,801,126 |     | $          |   43,844 |   |     | $           | 1,844,970 |
| Total equity, balance at 30 June 2023                                  |     | $                      | 7,981,343 |     | $          | (328,826 | ) |     | $           | 7,652,517 |

3 Summary of Material Accounting Policies

(a) Basis of consolidation

Australian Oilseeds Holdings Ltd. is a Cayman Islands exempted company (the “Company,” “we,” “us” or “Australian Oilseeds”)