Company: COOT
Filing Date: 2025-06-18
Form Type: S-1/A
Source: 0001641172-25-015645
Chunk: 144

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-18
Form: S-1/A
Chunk 144
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. We believe that our audits provide a reasonable basis for our opinion.

We have served as the Company’s auditor since 2024

BDO Audit Pty Ltd.

N I Batters

Director

Brisbane, 3 December 2024

| F-2 |

<div align='center'>AUSTRALIAN OILSEEDS HOLDINGS LTD.

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (LOSS)

FOR THE YEARS ENDED 30 JUNE 2024 AND 30 JUNE 2023</div>

|                                                                              |     | Note |     | 2024 |             |   |     | 2023 |             |   |
|                                                                              |     |      |     |      |        AUD$ |   |     |      |        AUD$ |   |
| Income statement abstract                                                    |     |      |     |      |             |   |     |      | As Restated |   |
| Sales revenue                                                                |     |   16 |     |      |  33,727,222 |   |     |      |  29,049,345 |   |
| Cost of sales                                                                |     |   17 |     |      | (27,810,782 | ) |     |      | (24,062,603 | ) |
| Gross profit                                                                 |     |      |     |      |   5,916,440 |   |     |      |   4,986,742 |   |
| General and administrative expenses                                          |     |   18 |     |      |  (3,224,843 | ) |     |      |  (2,467,432 | ) |
| Selling and marketing expenses                                               |     |   19 |     |      |    (412,536 | ) |     |      |           - |   |
| Other income                                                                 |     |   20 |     |      |     707,911 |   |     |      |      48,273 |   |
| Operating profit                                                             |     |      |     |      |   2,986,972 |   |     |      |   2,567,583 |   |
| Finance expenses                                                             |     |   23 |     |      |    (835,813 | ) |     |      |    (612,735 | ) |
| Change in fair value of warrant liabilities                                  |     |   28