Company: COOT
Filing Date: 2025-06-18
Form Type: S-1/A
Source: 0001641172-25-015645
Chunk: 201

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-18
Form: S-1/A
Chunk 201
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 |  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 | % |     |                    |  100 | % |     | Australia        |     | Marketing         
 and Distribution  |
| EDOC Acquisition Limited       |     |                    |  100 | % |     |                    |  100 | % |     | Cayman           
 Islands          |     | SPAC              |

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

(c) Substantial doubt regarding Going Concern

The Company incurred a loss after income tax for three months ended 31 March 2025 of AUD$ 630,633(31 March 2024: Profit AUD$ 41,185) and for nine months ended 31 March 2025 a loss of AUD$ 1,597,298(31 March 2024: Profit AUD$ 2,422,104). The Company was in a net current liability position of AUD$ 9,622,311as of 31 March 2025 (30 June 2024: AUD$ 6,965,530). Net cash outflow from operating activities was AUD$ 1,942,969for the nine months ended 31 March 2025 (31 March 2024: Inflow AUD$ 1,259,485).

| F-37 |

As of 31 March 2025, the consolidated entity had cash in hand and at bank of AUD$ 1,435,123(30 June 2024: AUD$ 514,140).

The above factors raise substantial doubt about the Company’s ability to continue as a going concern unless it can successfully meet the stated objectives and/or raise additional funds with its financiers and investors.

As at 31 March 2025, all banking covenants associated with the borrowings from the Commonwealth Bank of Australia were in compliance. There