Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 153

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 153
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 or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Company gains control until the date the Company ceases to control the subsidiary.

A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction.

| F-10 |

If the Company loses control over a subsidiary, it derecognizes the related assets (including goodwill), liabilities, non-controlling interests and other components of equity, while any resultant gain or loss is recognized in profit or loss. Any investment retained is recognized at fair value.

Details of subsidiaries as of June 30, 2024 and 2023 were as follows:

Schedule of Subsidiaries

| Subsidiaries                   |     | % of legal ownership 2024 |       |     | % of legal ownership 2023 |       |     | Country of Incorporation |     | Principal business         
 activities                 |
| Australian Oilseeds Pty Ltd.   |     |                           | 100%  |     |                           | 100%  |     | Australia                |     | Investment                 |
| Cootamundra Oilseeds Pty Ltd.  |     |                           | 82.7% |     |                           | 82.7% |     | Australia                |     | Oilseeds crushing business |
| Cowcumbla Investments Pty Ltd. |     |                           | 82.7% |     |                           | 82.7% |     | Australia                |     | Investment                 |
| Good Earth Oils Pty Ltd.       |     |                           | 100%  |     |                           | 50%   |     | Australia                |     | Marketing and Distribution |
| EDOC Acquisition Limited       |     |                           | 100%  |     |                           | 0%    |     | Cayman Islands           |     | SPAC                       |

The carrying amount of the Company’s investment in the subsidiary and the equity of the subsidiary is eliminated on consolidation.

(b) Going Concern

The Company incurred a loss after
income tax of AUD$21,230,681
for fiscal year 2024 and for fiscal year 2023 incurred profit of AUD$1,844,970.
The Company was in a net current liability position of AUD$6,965,530
as at 30 June 2024 and a net current liability position of AUD$678,768
as at 30 June 2023