Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 177

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 177
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      |             |   |     |      |           |   |
| Tax offset of Research & Development incentive                        |     |      |           - |   |     |      |   115,960 |   |
| Tax adjustment of transaction cost to be amortized over the time      |     |      |  (5,584,202 | ) |     |      |         - |   |
| Recoupment of prior year tax losses not previously brought to account |     |      |      41,466 |   |     |      |   262,874 |   |
| Income tax expense                                                    |     |      |     313,421 |   |     |      |   109,878 |   |

| F-25 |

25 Earnings per share (Loss) Earnings per share

Schedule of Basic and Diluted Earnings Per Share and Weighted Average Number of Shares

| (a) | Basic earnings per share |

|                                                                    |     | 2024 |       |   |     | 2023 |      |
|                                                                    |     | AUD$ |       |   |     | AUD$ |      |
| Total basic (loss) earnings per share attributable to the ordinary 
 equity holders of the company                                      |     |      | (1.07 | ) |     |      | 0.10 |

| (b) | Diluted earnings per share |

|                                                                      |     | 2024 |       |   |     | 2023 |      |
|                                                                      |     | AUD$ |       |   |     | AUD$ |      |
| Total diluted (loss) earnings per share attributable to the ordinary 
 equity holders of the company                                        |     |      | (1.07 | ) |     |      | 0.10 |

| (c) | Weighted average number of shares used as the denominator |

|                                                                                                                                            |     | 2024 |            |     | 2023 |            |
| Weighted average number of ordinary shares used as the denominator in calculating basic earnings per share                                 |     |      | 19,900,741 |     |      | 18,646,643 |
| Adjustments for calculation of diluted earnings per share:                                                                                 |     |      |          - |     |      |          - |
| Amounts uncalled on partly paid shares and calls in arrears                                                                                |     |      |          - |     |      |          - |
| Options                                                                                                                                    |