Company: COOT
Filing Date: 2025-05-14
Form Type: S-1/A
Source: 0001641172-25-010068
Chunk: 224

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-14
Form: S-1/A
Chunk 224
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                                   |     | (2,468,989 | ) |     | (1,587,408 | ) |

| F-50 |

Non-cash investing and financing activities were as follows:

Schedule of Non-cash Investing and Financing Activities

|                                                                                       |     | 31 December 2024 |         |     | 31 December 2023 |        |
| Intangible asset                                                                      |     |                  |       - |     |                  | 50,000 |
| Accrued expenses and warrant liabilities assumed upon closing of the merger with EDOC |     |                  | 136,105 |     |                  |      - |
| Promissory note – related party assumed upon closing of the merger with EDOC          |     |                  |       - |     |                  |      - |
| Property Plant & Equipment (PPE)                                                      |     |                  |       - |     |                  |        |
| Prepayment for purchase of PPE in FY 2024 capitalised in Half year ended              
 31 December 2024                                                                      |     |                  | 429,841 |     |                  |      - |
| Payments made by related party for company’s accrued expenses                         |     |                  | 550,702 |     |                  |      - |

21. Related Parties

(a) The Company’s main related parties are as follows:

Key management personnel — refer to Note 17.

Other related parties include close family members of key management personnel and entities that are controlled or significantly influenced by those key management personnel or their close family members and American Physicians, LLC, shareholders from the Sponsor of EDOC.

(b) Transactions with related parties.

The following transactions occurred with related parties:

For the six months ended 31 December 2024 and the year ended 30 June 2024 a related party loan is owed to JSKS Enterprises Pty Ltd., which is the trustee of Gary Seaton Family Trust, and interest rate charge is 6% per annum. to be repaid within 12 months after the year end, and the remaining principal shall be repaid more than 12 months after the year end.

For the six months ended 31 December 2024 and the year ended 30 June 2024 a related party loan is owed to Energreen Nutrition Australia Pty Ltd., which is controlled by Gary Seaton, and interest rate charge is 6% per annum and expected to be repaid in full within 12 months after the year end.

For the six months ended 31