Company: COOT
Filing Date: 2025-10-23
Form Type: 20-F
Source: 0001493152-25-019123
Chunk: 44

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-10-23
Form: 20-F
Item: Item 5
Chunk 44
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 as a financial liability.

Public
Warrants are accounted for as equity instruments due to our ability to settle the warrants through the issuance of units.

In
order to calculate warrant charges, we used the Monte Carlo simulations, which required key inputs including volatility and
risk-free interest rate and certain unobservable inputs for which there is little or no market data, requiring us to develop our own
assumptions. We estimated the fair value of unvested warrants, considered to be probable to be vesting, at the time of issue. Based on that
estimated fair value, we determined warrant charges, which were recorded as a reduction of the transaction price.

Off-Balance
Sheet Arrangements

As
of June 30, 2025, we had no off-balance sheet arrangements as defined in Instruction 8 to Item 303(b) of Regulation S-K.

Recently
Adopted Accounting Pronouncements

See
Note 2 to the accompanying consolidated financial statements included elsewhere in this Annual Report on Form 20-F for a description
of recently adopted accounting standards.

  29  

Recently
Issued Accounting Pronouncements

See
Note 3 to the accompanying consolidated financial statements included elsewhere in this Annual Report on Form 20-F for a description
of certain recently issued accounting standards which may impact our financial statements in future reporting periods.

Interest
Rate Sensitivity

We
had cash and cash equivalents totaling AUD$2,309,303 as of June 30, 2025 (2024: AUD$514,140). Cash and cash equivalents
include cash on hand and investments with original maturities of three months or less, are stated at cost, and approximate fair value.
Our investment policy and strategy are focused on preservation of capital, supporting our liquidity requirements, and delivering competitive
returns subject to prevailing market conditions. We were not exposed to material risks due to changes in market interest rates given
the liquidity of the cash and investments with original maturity of three months.

Foreign
Currency Risk

The Company does not have significant exposure in
currency other than reporting currency, except one of non-trading subsidiary have legacy costs, promissory notes and convertibles notes
denominated in USD.

Credit
Risk

Financial
instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts
receivable.

The
Company’s cash and cash equivalents are generally held with large financial institutions. Although the Company’s deposits
may exceed federally insured limits, the financial institutions that the