Company: COOT
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001641172-25-004895
Chunk: 218

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-04-15
Form: S-1
Chunk 218
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5.

As of 31 December 2024, and 30 June 2024, there was AUD$ 526,744(USD$ 343,437) and AUD$ 526,744(USD$ 343,437) outstanding under the Second Promissory Note. As of June 30, 2023, there was nothing outstanding under the Second Promissory Note.

Accrued interest on the First Promissory Note and the Second Promissory Note was AUD$ 49,928and AUD$ 24,964as of 31 December 2024 and 30 June 2024, respectively.

The following table summarizes the promissory notes – related party as of 31 December 2024 and 30 June 2024:

Schedule of Promissory Notes Related Party

|                                  |     | Unaudited  31 December 2024 |         |     |             |         |     |       |           |     | 30 June 2024 |         |     |             |         |     |       |           |
|                                  |     | AUD$                        |         |     |             |         |     |       |           |     | AUD$         |         |     |             |         |     |       |           |
|                                  |     | Current                     |         |     | Non-Current |         |     | Total |           |     | Current      |         |     | Non-Current |         |     | Total |           |
| Promissory notes – related party |     |                             | 993,180 |     |             | 273,676 |     |       | 1,266,856 |     |              | 968,216 |     |             | 273,676 |     |       | 1,241,892 |

22. Fair value measurement

A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.

The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs.

In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurement