Company: COOT
Filing Date: 2025-06-18
Form Type: S-1/A
Source: 0001641172-25-015645
Chunk: 208

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-06-18
Form: S-1/A
Chunk 208
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7 - Supplier Finance Arrangements |

| ● | Amendments                                                                
 to IFRS Accounting Standards 16 - Lease Liability in a Sale and Leaseback |

| ● | Amendments                                                                            
 to IFRS Accounting Standards 18 – Presentation and Disclosure in Financial Statements |

The amendments listed above have been published but are not mandatory for 31 March 2025 reporting periods and have not been early adopted by the Company. These amendments are not expected to have a material impact on the entity in the current or future reporting periods and on foreseeable future transactions.

| F-41 |

3. Trade and Other Receivables

Schedule of Trade and Other Receivables

|                                            |     | Unaudited  
 31         
 March 2025 |           |     | 30        
 June 2024 |           |
|                                            |     | AUD$       |           |     | AUD$      |           |
| CURRENT                                    |     |            |           |     |           |           |
| Related party-Loans Note 21                |     |            |   633,773 |     |           |         - |
| Trade receivables- Related parties Note 21 |     |            |   799,737 |     |           |         - |
| Trade                                      
 receivables, net (1)                       |     |            | 4,309,859 |     |           | 4,470,101 |
| Total current trade and other receivables  |     |            | 5,743,369 |     |           | 4,470,101 |

| (1) | Trade                                                                    
 receivables are presented net of expected net credit loss of AUD$169,148 
 and AUD$138,000                                                          
 at 31 March 2025                                                         
 and 30 June 2024, respectively.                                          |

The carrying value of trade receivables is considered a reasonable approximation of fair value due to the short-term nature of the balances.

The maximum exposure to credit risk at the reporting date is the fair value of each class of receivable in the financial statements.

The table below presents the expected credit losses on trade receivables for the nine months ended 31 March 2025:

Schedule of Expected Credit Losses on Trade Receivables

|                              |     | Current       
 sales         
 Unaudited     
 Current sales |           |   |     | 30      
 days    
 30 days |         |   |     | 60      
 days    
 60