Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 164

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 164
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ivable                   |     |      |         - |     |      | 1,226,945 |
| Related party-Loans Note 21                |     |      |         - |     |      |         - |
| Trade receivables- Related parties Note 21 |     |      |         - |     |      |         - |
| Trade receivables, net (1)                 |     |      | 4,470,101 |     |      | 3,210,308 |
| Total current trade and other receivables  |     |      | 4,470,101 |     |      | 4,437,253 |

| (1) | Trade                                                        
 receivables are presented net of an allowance of AUD$138,000 
 and AUD$380,604                                              
 at June 30, 2024 and 2023, respectively.                     |

The carrying value of trade receivables is considered a reasonable approximation of fair value due to the short-term nature of the balances.

The maximum exposure to credit risk at the reporting date is the fair value of each class of receivable in the financial statements.

Expected credit loss for the years ended
June 30, 2024 and 2023 was AUD$138,000 and AUD$380,604, respectively.

The table below presents the expected credit losses on trade receivables for the year ended June 30, 2024:

Schedule of Expected Credit Losses on Trade Receivables

|                              |     | Current sales |           |   |     | [30] days |         |   |     | [60] days |           |   |     | [90] days |         |   |     | Total |           |
|:-----------------------------|:----|:--------------|----------:|:--|:----|:----------|--------:|:--|:----|:----------|----------:|:--|:----|:----------|--------:|:--|:----|:------|----------:|
| Balance as at reporting date |     | $             | 1,937,078 |   |     | $         | 704,576 |   |     | $         | 1,047,911 |   |     | $         | 918,534 |   |     | $     | 4,608,099 |
| Expected loss rate           |     |               |      0.75 | % |