Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 140

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 140
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 this prospectus. This prospectus does not contain all of the information included in the Registration Statement. For further information pertaining to us and our securities, you should refer to the Registration Statement and our exhibits.

We are subject to the informational requirements of the Exchange Act. Accordingly, we will be required to file or furnish reports and other information with the SEC, including annual reports on Form 10-K and reports on Form 8-K. The SEC maintains an internet website that contains reports and other information about issuers, like us, that file electronically with the SEC. The address of that website is www.sec.g ov.

| 83 |

<div align='center'>INDEX TO FINANCIAL STATEMENTS

FINANCIAL STATEMENTS OF AUSTRALIAN OILSEEDS INVESTMENTS PTY LTD.

FOR THE YEARS ENDED 30 JUNE 2024 AND 30 JUNE 2023</div>

|                                                            | Page |
| Consolidated Financial Statements                          |      |
| Independent Audit Report                                   | F-2  |
| Consolidated                                               
 Statement of Profit or Loss and Other Comprehensive Income | F-3  |
| Consolidated Statement of Financial Position               | F-4  |
| Consolidated Statement of Changes in Equity                | F-5  |
| Consolidated Statement of Cash Flows                       | F-6  |
| Notes to the  Financial Statements                         | F-7  |

<div align='center'>UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND FOR THE SIX MONTHS ENDED 31 DECEMBER 2024 AND 31 DECEMBER 2023</div>

|                                                                                                        | Page |
| Unaudited Condensed Consolidated Statements of Financial Position                                      | F-32 |
| Unaudited Condensed Consolidated Statements of Profit or (loss) and other Comprehensive Income /(Loss) | F-33 |
| Unaudited Condensed Consolidated Statements of Changes in Shareholders’ Equity                         | F-34 |
| Unaudited Condensed Consolidated Statements of Cash Flows                                              | F-35 |
| Notes to Unaudited Condensed Consolidated Financial Statements                                         | F-36 |

| F-1 |

<div align='center'>Report of Independent Registered Public Accounting Firm</div>

Shareholders and Board of Directors

Australian Oilseeds Holdings Ltd.,Brisbane, Australia

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated statement of financial position of Australian