Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 73

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 73
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 senior debt provider,
Commonwealth Bank of Australia, who has provided a total facility loan of AUD$14,000,000 with unused facilities as at 30 June 2024 of
AUD$8,000,000 and as at 31 December 2024 of AUD$6,028,897 and draw down an additional US$6 million of redeemable debentures from the
existing PIPE investors or the executed US$50 million equity line of credit (ELOC) once the Company lodges the registration statement
of the ELOC. The Company has determined that the Company’s sources of liquidity will be sufficient to meet the Company’s
financing requirements for the one year period from the issuance of its consolidated financial statements but there can no assurance
these sources are sufficient to fund our capital expenditures, working capital and other cash requirements in the long term. There can
be no assurance that the steps management is taking will be successful.

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Our future capital requirements will also depend on additional factors, including our growth rate, the timing and extent of spending to support research and development efforts, the expansion of sales and marketing activities, the introduction of new and enhanced product and service offerings, and the cost of any future acquisitions of technology or businesses. In the event that additional financing is required from outside sources, we may be unable to raise the funds on acceptable terms, if at all.

Material Accounting Policies and Estimates

Our management’s discussion and analysis of financial condition and results of operations is based on our consolidated financial statements which have been prepared in accordance with IFRS Accounting Standards. In preparing our financial statements, we make estimates, assumptions, and judgments that can have a significant impact on our reported revenue, results of operations, and net income or loss, as well as on the value of certain assets and liabilities on our balance sheet during and as of the reporting periods. These estimates, assumptions, and judgments are necessary because future events and their effects on our results and the value of our assets cannot be determined with certainty and are based on our historical experience and on other assumptions that we believe to be reasonable under the circumstances. These estimates may change as new events occur or 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