Company: COOT
Filing Date: 2025-04-15
Form Type: S-1
Source: 0001641172-25-004895
Chunk: 150

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-04-15
Form: S-1
Chunk 150
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 amortised                                                                     
 cost                                                                          |
| ● | fair                                                                          
 value through profit or loss — FVTPL                                          |
| ● | fair                                                                          
 value through other comprehensive income — equity instrument (FVOCI — equity) |
| ● | fair                                                                          
 value through other comprehensive income — debt investments (FVOCI — debt)    |

Financial assets are not reclassified subsequent to their initial recognition unless the Company changes its business model for managing financial assets.

Amortised cost

Assets measured at amortised cost are financial assets where:

| ● | the                                                                                                                                
 business model is to hold assets to collect contractual cash flows; and                                                            |
| ● | the                                                                                                                                
 contractual terms give rise on specified dates to cash flows are solely payments of principal and interest on the principal amount 
 outstanding.                                                                                                                       |

The Company’s financial assets measured at amortised cost comprise trade and other receivables and cash and cash equivalents in the consolidated statement of financial position.

Subsequent to initial recognition, these assets are carried at amortised cost using the effective interest rate method less provision for impairment.

Interest income, foreign exchange gains or losses and impairment are recognised in profit or loss. Gain or loss on derecognition is recognised in profit or loss.

Financial assets through profit or loss

All financial assets not classified as measured at amortised cost or fair value through other comprehensive income as described above are measured at FVTPL.

Net gains or losses, including any interest or dividend income, are recognised in profit or loss.

| F-13 |

Concentration of Key Customers

A substantial portion of the Company’s products are sold to its top five customers. For the year ended June 30, 2024 and 2023, 64.8%and 59.4%, respectively, of total sales by the Company were to its top five customers. The Company’s top three customers accounted for 49.4%and 46.0% of total sales for the year ended June 30, 2024 and 2023, respectively. The Company’s top five customers (and top three) for the year end June 30, 2024 and 2023, along with the total sales from each customer, are summarized in the following tables:

Schedule of Total Sales From Each Customer

|                              |     | Total      
 Sales for  
 the        
 Year Ended | Total Sales 
          30 
   June 2024 |     | Outstanding 
 Balance     
 of Trade    
 Receivables 
 as at       | Outstanding Balance of Trade Rece