Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 190

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 190
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 |      |                                                              4.83 |   |     |                |                                                               5.0 |   |
| Risk-free rate |     |      |                                                              4.33 | % |     |                |                                                              4.43 | % |
| Dividend yield |     |      |                                                                 - | % |     |                |                                                                 - | % |

The following table presents a summary of the changes in the fair value of the Private Warrants Penny Warrants, and Arena Warrants, Level 3 liabilities, measured on a recurring basis.

Schedule of Changes in the Fair Value

| Fair value as of June 30, 2023              |     | Private Placement 
 $AUD              |       - |   |     | Representative 
 $AUD           |    - |   |     | Arena Ordinary Share 
 $AUD                 |       - |   |     | Penny |       - |   |     | TotalWarrant Liabilities 
 $AUD                     |        - |   |
|:--------------------------------------------|:----|:------------------|--------:|:--|:----|:---------------|-----:|:--|:----|:---------------------|--------:|:--|:----|:------|--------:|:--|:----|:-------------------------|---------:|:--|
| Initial measurement at Business Combination |     |                   |  44,339 |   |     |                |  847 |   |     |                      | 117,193 |   |     |       | 218,108 |   |     |                          |  380,487 |   |
| Change in fair value                        |     |                   | (31,684 | ) |     |                | (826 | ) |     |                      | (37,986 | ) |     |       | (71,378 | ) |     |                          | (141,874 | ) |
| Fair value as of June 30, 2024              |     | $                 |  12,655 |   |     | $              |   21 |   |     | $                    |  79,207 |   |     | $     | 146,730 |   |     | $                        |  238,613 |   |

| F-28 |

29 Financial Risk Management Objectives and Policies

The Company’s principal financial liabilities comprise convertible notes, promissory notes and borrowings, related party loans, lease liabilities, and trade and