Company: COOT
Filing Date: 2025-10-23
Form Type: 20-F
Source: 0001493152-25-019123
Chunk: 40

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-10-23
Form: 20-F
Item: Item 5
Chunk 40
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 AUD$514,140, respectively.

The
financial statements have been prepared on a going concern basis, which contemplates continuity of normal activities and realization
of assets and settlement of liabilities in the normal course of business. Refer to note 2 (b) of consolidated financial statements.

We
conducted a reverse acquisition of EDOC Acquisition Limited “ EDOC” through the deSPAC on 21 March 2024, the consolidated
entity assumed AUD$5,248,824 of previously unpaid transaction costs charged by service providers of “ EDOC”, AUD$1,241,892
promissory notes to American Physicians LLC and an AUD$1,533,742 convertible note to PIPE Investor ARENA as of 30 June 2024.

As
on 30 June 2025, we have unpaid legacy cost of AUD $2,773,492, promissory notes to American Physicians
LLC- AUD 1,538,322 and AUD $1,169,690 convertible note to PIPE Investor ARENA.

Therefore,
our ability to continue its business activities as a going concern is dependent upon us deriving sufficient cash from the business
operation, being able to draw down additional long-term debt from the senior debt provider, Commonwealth Bank of Australia, who has
provided a total facility loan of AUD$14,000,000 with unused facilities as at 30 June 2025 of AUD$6,780,934 and funding from related
party i. e. Energreen Nutrition and JSKS. In addition, we also have the ability to draw down an additional US$6 million of redeemable
debentures from the existing PIPE investors or from the executed US$50 million equity line of credit (ELOC) once the Company lodges
the registration statement of the ELOC. The Company has determined that the Company’s sources of liquidity will be sufficient
to meet the Company’s financing requirements for the one year period from the issuance of its consolidated financial
statements.

The
following table shows the net cash and cash equivalents provided by (used in) operating activities, net cash and cash equivalents used
in investing activities, and net cash and cash equivalents provided by financing activities during the periods presented:

                                      Year Ended                                                        
                                      June 30, 2025                      June 30, 2024                  
 ────────────────────────────────────────────────────────────────────────────────────────────────────────
  Net cash provided by (used in)                                                                        
  Operating activities                $                     966,