Company: COOT
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001641172-25-014422
Chunk: 150

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-10
Form: S-1/A
Chunk 150
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 activities                 |
| Australian Oilseeds Pty Ltd.   |     |                           | 100%  |     |                           | 100%  |     | Australia                |     | Investment                 |
| Cootamundra Oilseeds Pty Ltd.  |     |                           | 82.7% |     |                           | 82.7% |     | Australia                |     | Oilseeds crushing business |
| Cowcumbla Investments Pty Ltd. |     |                           | 82.7% |     |                           | 82.7% |     | Australia                |     | Investment                 |
| Good Earth Oils Pty Ltd.       |     |                           | 100%  |     |                           | 50%   |     | Australia                |     | Marketing and Distribution |
| EDOC Acquisition Limited       |     |                           | 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.

(b) Going Concern

The Company incurred a loss after
income tax of AUD$21,230,681
for fiscal year 2024 and for fiscal year 2023 incurred profit of AUD$1,844,970.
The Company was in a net current liability position of AUD$6,965,530
as at 30 June 2024 and a net current liability position of AUD$678,768
as at 30 June 2023. Net cash outflows from operating activities were AUD$2,184,930
for fiscal year 2024 and net cash inflows from operating activities were AUD$689,796
for fiscal year 2023.

As at 30 June 2024 and 2023, the consolidated entity had cash in hand and
at bank of AUD$514,140 and AUD$121,273, respectively.

The financial statements have been prepared on a going concern basis, which
contemplates continuity of normal activities and realization of assets and settlement of liabilities in the normal course of business.

The Company conducted a reverse acquisition of EDOC where the Company became a public company by merging with a SPAC (the “deSPAC”)
on 21 March 2024, the consolidated entity assumed AUD$5,248,824 of previously unpaid transaction costs charged by service providers of
EDOC, AUD$1,216,928 promissory