Company: COOT
Filing Date: 2025-06-23
Form Type: S-1/A
Source: 0001641172-25-016159
Chunk: 221

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-23
Form: S-1/A
Chunk 221
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: inputs other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly. |
| ● | Level                                                                                                                                     
 3: inputs that are unobservable inputs for the asset or liability.                                                                        |

| F-53 |

The carrying amounts of the financial assets and financial liabilities approximate their fair values.

The fair values of cash and cash equivalents, prepaid assets, accounts payable and accrued expenses are estimated to approximate the carrying values as of 31 March 2025 and 30 June 2024, due to the short maturities of such instruments.

The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis on 31 March 2025 and 30 June 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Schedule of Company’s Fair Value on a Recurring Basis

|                                               |     |       |   |     |    31 
 March |         |     |   30 
 June |         |
| Description:                                  |     | Level |   |     |  2025 |         |     | 2024 |         |
|                                               |     |       |   |     |  AUD$ |         |     | AUD$ |         |
| Liabilities:                                  |     |       |   |     |       |         |     |      |         |
| Warrant                                       
 liability—Private and Representative Warrants |     |       | 3 |     |       |  12,676 |     |      |  12,676 |
| Warrant                                       
 liability – Penny Warrants                    |     |       | 3 |     |       | 146,730 |     |      | 146,730 |
| Warrant                                       
 liability – Arena Ordinary Share Warrants     |     |       | 3 |     |       |  79,207 |     |      |  79,207 |
| Total                                         |     |       |   |     |       | 238,613 |     |      | 238,613 |

The Private Warrants, Representative’s Warrants, Penny Warrants, and Arena Ordinary Share Warrants are accounted for as liabilities and are measured at fair value as of each reporting period. Changes in the fair value of the Warrants are recorded in the statements of operations for each period.

The Private Warrants, Representative Warrants, Penny Warrants, and Arena Ordinary Share W