Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 155

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 155
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 profit or loss. Gain or loss on derecognition is recognised in profit or loss.

Financial assets through profit or loss

All financial assets not classified as measured at amortised cost or fair value through other comprehensive income as described above are measured at FVTPL.

Net gains or losses, including any interest or dividend income, are recognised in profit or loss.

| F-13 |

Concentration of Key Customers

A substantial portion of the Company’s products are sold to its top five customers. For the year ended June 30, 2024 and 2023, 64.8%and 59.4%, respectively, of total sales by the Company were to its top five customers. The Company’s top three customers accounted for 49.4%and 46.0% of total sales for the year ended June 30, 2024 and 2023, respectively. The Company’s top five customers (and top three) for the year end June 30, 2024 and 2023, along with the total sales from each customer, are summarized in the following tables:

Schedule of Total Sales From Each Customer

|                              |     | Total      
 Sales for  
 the        
 Year Ended | Total Sales 
          30 
   June 2024 |     | Outstanding 
 Balance     
 of Trade    
 Receivables 
 as at       | Outstanding Balance of Trade Receivables 
                                       30 
                                June 2024 |
|:-----------------------------|:----|:-----------|------------:|:----|:------------|-----------------------------------------:|
| Customer                     |     | AUD$       |             |     | AUD$        |                                          |
| Daabon                       
 Organic Australia Pty Ltd.   |     |            |   6,026,698 |     |             |                                1,703,927 |
| Costco                       
 Wholesale Australia          |     |            |   5,857,260 |     |             |                                1,229,271 |
| Energreen                    
 Nutrition Australia Pty Ltd. |     |            |   4,838,204 |     |             |                                        - |
| Hygain                       
 NSW (Proprietary) Ltd.       |     |            |   3,306,466 |     |             |                                  250,845 |
| 100%                         
 Bottling Company Pty Ltd.    |     |            |   1,911,641 |     |             |                                        - |

|                                        | Customer | Total Sales |