Company: COOT
Filing Date: 2025-12-22
Form Type: F-1/A
Source: 0001493152-25-028698
Chunk: 102

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-22
Form: F-1/A
Chunk 102
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 to control the subsidiary.

A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction.

If the Company loses control over a subsidiary, it derecognizes the related assets (including goodwill), liabilities, non-controlling interests and other components of equity, while any resultant gain or loss is recognized in profit or loss. Any investment retained is recognized at fair value.

Details of subsidiaries as of June 30, 2025 and 2024 and 2023 were as follows:

Schedule of Subsidiaries

| Subsidiaries                             |     | % of legal ownership 2025 |      |   |     | % of legal ownership 2024 |      |   |     | % of legal ownership 2023 |      |   |     | Country of Incorporation |     | Principal business activities |
| Australian Oilseeds Investments Pty Ltd. |     |                           |  100 | % |     |                           |  100 | % |     |                           |  100 | % |     | Australia                |     | Investment                    |
| Cootamundra Oilseeds Pty Ltd.            |     |                           | 82.7 | % |     |                           | 82.7 | % |     |                           | 82.7 | % |     | Australia                |     | Oilseeds crushing business    |
| Cowcumbla Investments Pty Ltd.           |     |                           | 82.7 | % |     |                           | 82.7 | % |     |                           | 82.7 | % |     | Australia                |     | Investment                    |
| Good Earth Oils Pty Ltd.                 |     |                           |  100 | % |     |                           |  100 | % |     |                           |   50 | % |     | Australia                |     | Marketing and Distribution    |
| EDOC Acquisition Limited                 |     |                           |  100 | % |     |                           |  100 | % |     |                           |    0 | % |     | Cayman Islands           |     | SPAC                          |

The carrying amount of the Company’s investment in the subsidiary and the equity of the subsidiary is eliminated on consolidation.

| F-10 |

(b) Substantial doubt regarding Going Concern

The Company incurred a loss after income tax
of AUD$1,462,610 for
fiscal year 2025 (2024: Loss AUD$21,