Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 183

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 183
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 (increase)/decrease in prepayment of seed purchase                   |     |   3,672,697 |   |     | (2,593,941 | ) |
| – (increase)/decrease in other assets                                  |     |     351,485 |   |     | (1,174,503 | ) |
| – (increase)/decrease in inventories                                   |     |  (5,181,691 | ) |     |    112,917 |   |
| – increase/(decrease) in trade and other payables (1)                  |     |   3,742,915 |   |     |  2,778,396 |   |
| – increase/(decrease) in provisions                                    |     |     505,368 |   |     |     34,459 |   |
| Cash flows from operations                                             |     |  (2,184,930 | ) |     |    689,796 |   |

| (1) | Included in this balance is a noncash amount related to recapitalization costs of $5,163,951 |

Non-cash investing and financing activities were as follows:

Schedule of Non-cash Investing and Financing Activities

|                                                                                       |     | 2024 |           |     | 2023 |         |
| Acquisition of ROU assets and lease liabilities                                       |     |      |         - |     |      | 275,953 |
| Purchases of property, plant and equipment in trade payables                          |     |      |   877,967 |     |      |  64,011 |
| Accrued expenses and warrant liabilities assumed upon closing of the merger with EDOC |     |      | 5,938,467 |     |      |       - |
| Promissory note – related party assumed upon closing of the merger with EDOC          |     |      | 1,216,928 |     |      |       - |

| F-26 |

27 Related Parties

(a) The Company’s main related parties are as follows:

Key management personnel — refer to Note 19.

Associates — refer to Note 20.

Other related parties include close family members of key management personnel and entities that are controlled or significantly influenced by those key management personnel or their close family members and American Physicians, LLC, shareholders from the Sponsor of EDOC.

(b) Transactions with related parties

The following transactions occurred with related parties:

For the years ending June