Company: COOT
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001641172-25-009369
Chunk: 204

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-05-09
Form: S-1/A
Chunk 204
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 |      3.11 | % |     |           |      3.97 | % |     |           |   4.86 | % |     |                     |    8.16 | % |     |       |         - |
| ECL allowance                |     | $             |    90,887 |   |     | $         |    61,184 |   |     | $         |  2,561 |   |     | $                   |  14,516 |   |     | $     |   169,148 |

The table below presents the expected credit losses on trade receivables for the year ended 30 June 2024:

|                              |     | Current sales |           |   |     | 30 days |         |   |     | 60 days |           |   |     | 90 days |         |   |     | Total |           |
|:-----------------------------|:----|:--------------|----------:|:--|:----|:--------|--------:|:--|:----|:--------|----------:|:--|:----|:--------|--------:|:--|:----|:------|----------:|
| Balance as at reporting date |     | $             | 1,937,078 |   |     | $       | 704,576 |   |     | $       | 1,047,911 |   |     | $       | 918,534 |   |     | $     | 4,608,099 |
| Expected loss rate           |     |               |      0.75 | % |     |         |    2.27 | % |     |         |      4.86 | % |     |         |    6.16 | % |     |       |         - |
| ECL allowance                |     | $             |    14,520 |   |     | $       |  15,995 |   |     | $       |    50,935 |   |     | $       |  56,550 |   |     | $     |   138,000 |

4. Inventories

Schedule of Inventories

|                               |     | Unaudited 31 December 2024 |           |     | 30 June 2024 |           |
|                               |     | AUD$                       |           |     | AUD$         |