Company: COOT
Filing Date: 2025-10-23
Form Type: 20-F
Source: 0001493152-25-019123
Chunk: 38

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-10-23
Form: 20-F
Item: Item 5
Chunk 38
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  General and administrative expenses      $                        3,197,936      $         3,224,843      $           (26,907                

General
and administrative expenses for the year ended June 30, 2025, were AUD$3.2 million, a decrease of AUD$0.03 million, or 0.8%, compared
to the year ended June 30, 2024.

Selling
& Marketing expenses

                                    Year Ended June 30,                                                                             
                                    2025                                  2024                   Change                   Change %  
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Selling & Marketing expenses      $                        372,707      $         412,536      $           (39,829                

Marketing
expenses for the year ended June 30, 2025 were AUD$0.4 million, a decrease of AUD$0.04 million, or 9.6% compared to the year ended June
30, 2024.

  25  

Other
Income

                    Year Ended June 30,                                                                              
                    2025                                  2024                   Change                    Change %  
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Other income      $                        108,410      $         707,911      $           (599,501                

Other
income for the year ended June 30, 2025 was AUD$0.1 million, a decrease of AUD$0.6 million, or 84.6% compared to the year ended June
30, 2024. This decrease was primarily due to the negotiation to reduce certain transaction costs payable and write back of these
costs related to the purchase of EDOC for year ended June 30, 2024.

Change
in Fair Value of Warrants

                                                   Year Ended June 30,                                                                            
                                                   2025                                 2024                   Change                   Change %  
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Change in fair value of warrant liabilities      $                        42,872      $         141,874      $           (99,002                

The change in Warrant Fair Value was due to the closing of the Business Combination Agreement, the resulting
fluctuations of the share market price, and the