Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 189

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 189
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 based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates remaining at zero.

There were no transfers between Levels 1, 2 or 3 during the period ended June 30, 2024.

The following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of June 30, 2024. The Representative Warrants were valued using similar information, except for the strike price which is USD$ 12.

Schedule of Fair Value Measurements for Private Warrants

|                |     |   | June 30, 
     2024 
     $USD |   |
|:---------------|:----|:--|---------:|:--|
| Exercise price |     | $ |    11.50 |   |
| Share price    |     | $ |     0.97 |   |
| Volatility     |     |   |     54.9 | % |
| Expected life  |     |   |     4.73 |   |
| Risk-free rate |     |   |     4.33 | % |
| Dividend yield |     |   |        - | % |

The following table provides quantitative information
regarding Level 3 fair value measurements for the Penny Warrants and the Arena Ordinary Share Warrants as of June 30, 2024.

Schedule of Fair Value Measurements of Warrants

| Exercise price |     | June 
 30,  
 2024 
 $USD |                                                             92.5% 
 of average lowest daily VWAP during the 10 preceding trading days |   |     | Initial        
 value April 8, 
 2024           
 $USD           |                                                             92.5% 
 of average lowest daily VWAP during the 10 preceding trading days |   |
|:---------------|:----|:-----|------------------------------------------------------------------:|:--|:----|:---------------|------------------------------------------------------------------:|:--|
| Share price    |     | $    |                                                              0.97 |   |     | $              |                                                              1.43 |   |
| Volatility     |     |      |                                                              54.9 | % |     |                |                                                              51.9 | % |
| Expected life  |