Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 187

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 187
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 as follows:

(i) USD$ 165,000plus any accrued but unpaid interest shall be paid on June 21, 2025;

(ii) USD$ 165,000plus any accrued but unpaid interest shall be paid on September 21, 2025;

(iii) Remaining balance plus any accrued but unpaid interest shall be paid on December 21, 2025.

As of June 30, 2024, there was AUD$ 526,744(USD$ 343,437) outstanding under the Second Promissory Note. As of June 30, 2023, there was nothing outstanding under the Second Promissory Note.

Accrued interest on the First Promissory Note and
the Second Promissory Note was AUD$24,964 as of June 30, 2024.

(d) Superannuation contributions

Schedule of Superannuation Contributions

|                                                              |     | 2024 |         |     | 2023 |         |
|                                                              |     | AUD$ |         |     | AUD$ |         |
| Contributions to superannuation funds on behalf of employees |     |      | 189,411 |     |      | 184,877 |

28 Fair value measurement

A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.

The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs.

In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurement are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows:

| ● | Level                                                                                                                                     
 1: quoted market price (unadjusted) in an active market for identical assets or liabilities that the entity can access at the measurement 
 date.                                                                                                                                     |
| ● | Level                                                                                                                                     
 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly. |
| ● | Level                                                                                                                                     
 3: inputs that are unobservable inputs for the asset or liability.                                                                        |

The carrying amounts of the financial assets and