Company: COOT
Filing Date: 2025-10-23
Form Type: 20-F
Source: 0001493152-25-019123
Chunk: 43

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-10-23
Form: 20-F
Item: Item 5
Chunk 43
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 additional information is obtained, and we may
periodically be faced with uncertainties, the outcomes of which are not within our control and may not be known for a prolonged period
of time. Because the use of estimates is inherent in the financial reporting process, actual results could differ from those estimates.

We
believe that the assumptions and estimates associated with the following material accounting policies involve significant judgment and
thus have the most significant potential impact on our Consolidated Financial Statements.

Revenue
Recognition

We
generate revenue from the sale of products and services. A description of our revenue recognition policies is included in Note 2, Summary
of Significant Accounting Policies

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Although
most of our sales agreements contain standard terms and conditions, certain agreements contain multiple performance obligations or non-standard
terms and conditions. For customer contracts that contain more than one performance obligation, we allocate the total transaction consideration
to each performance obligation based on the relative stand-alone selling price of each performance obligation within the contract. We
rely on either observable standalone sales or an expected cost plus a margin approach to determine the standalone selling price of offerings,
depending on the nature of the performance obligation.

As
we further discuss in Note 2, Summary of Significant Accounting Policies

Share-based payments

Following
the Business Combination, the Company has authorized 555,000,000 shares including 500,000,000 Class A Ordinary Shares, 50,000,000 Class
B Ordinary Shares, and 5,000,000 Preference Shares, each of par value $0.0001 per share. In addition, the Company has three classes of
warrants ( i. e.

The
assumptions used in calculating the fair value of stock-based compensation awards represent management’s best estimates, but these
estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and we use
different assumptions, our stock-based compensation expense could be materially different in the future.

Warrant
transactions

PIPE
Warrants to purchase our Ordinary Shares are accounted for as liability instruments based on the terms of the warrant agreements.
The warrants issued by us are accounted for as liability instruments under IFRS Accounting Standards 9 due to the rights of the grantee to require cash settlement.

Private
Warrants and Representative Warrants to purchase units accounted for as liability instruments represent the warrants issued to significant
shareholders and related parties.

Penny
Warrants are a contingently issuable instrument to issue the Company’s shares and are accounted for