Company: COOT
Filing Date: 2025-06-18
Form Type: S-1/A
Source: 0001641172-25-015645
Chunk: 209

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-18
Form: S-1/A
Chunk 209
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 | AUD$       |   |     | AUD$      |         |
| NON-CURRENT             |     |            |   |     |           |         |
| Prepayment of equipment |     |            | - |     |           | 429,841 |

7. Trade and Other Payables

Schedule of Trade Payables

|                                   |     | Unaudited 31 
 March 2025   |           |     | 30        
 June 2024 |            |
|                                   |     | AUD$         |           |     | AUD$      |            |
| CURRENT                           |     |              |           |     |           |            |
| Related parties – payable Note 21 |     |              |   297,419 |     |           |    589,166 |
| Trade payables                    |     |              | 8,727,636 |     |           |  9,866,518 |
| Total trade and other payables    |     |              | 9,025,055 |     |           | 10,455,684 |

| F-43 |

Trade and other payables including related party payables are unsecured, non-interest bearing and are normally settled within 30 days. The carrying value of trade and other payables is considered a reasonable approximation of fair value due to the short-term nature of the balances.

8. Borrowings

Secured bank loan

In Feb 2024, the Company obtained an AUD$ 14 million bank facility to fund the expansion of the Cootamundra facility. The Company has deployed the AUD$ 14 million bank facility as follows: (i) AUD$ 4million was allocated for equipment finance, (ii) AUD$ 8 million for working capital to purchase canola seed with max trade advance tenor of 120 days with BBSY plus 1.5% margin rate per annum, and (iii) AUD$ 2million for interest only loan over three years with interest rate of variable base rate minus a margin of 3.48% per annum for business growth and working capital related to the crushing plant’s expansion.

On February 14, 2024, the Company issued a note for an equipment loan to the Commonwealth Bank of Australia in an aggregate principal amount of AUD$ 4,000,000 (the “Secured Bank Loan”). The note has a term of 60 months and a variable interest rate of 7.95%. The Secured Bank loan is payable in