Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 70

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 70
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 |     | Three Months Ended 31 December (AUD) |    2024 |     |   |    2023 |     |   |  Change |     |     | Change % |   |
|:-----------------|:----|:-------------------------------------|--------:|:----|:--|--------:|:----|:--|--------:|:----|:----|---------:|:--|
| Finance expenses |     | $                                    | 329,854 |     | $ | 113,371 |     | $ | 216,483 |     |     |    190.9 | % |

Finance expenses increased by AUD$0.2 million or 190.9% to AUD$0.3 million for the three months ended 31 December 2024 compared to AUD$0.1 million for the three months ended on 31 December 2023, primarily due to the fact that the Company began to repay the AUD$4m asset finance provided by Commonwealth Bank of Australia to expand the existing Cootamundra Oilseeds factory plant, the amortization of the convertible note discount of AUD$0.1 million and the interest accrual on the promissory notes with American Physicians LLC and utilization of trade finance facility from Commonwealth Bank of Australia.

|                  |     | Six Months Ended  
 31 December (AUD) |    2024 |     |   |    2023 |     |   |  Change |     |     | Change % |   |
|:-----------------|:----|:------------------|--------:|:----|:--|--------:|:----|:--|--------:|:----|:----|---------:|:--|
| Finance expenses |     | $                 | 809,190 |     | $ | 222,599 |     | $ | 586,591 |     |     |    263.5 | % |

Finance expenses increased by AUD$0.6 million
or 263.5% to AUD$0.8 million for the six months ended 31 December 2024 compared to AUD$0.2 million for the six months ended on 31 December
2023, primarily due to the fact that the Company began to repay CBA loan led to increase interest expenses of AUD 0.3 million and also
amortization of the convertible note discount of AUD$0.27 million.

Liquidity and Capital Resources

As of