Australian Oilseeds Holdings Limited Warrant 10-K 3 Dec 24 2024 FY Annual report Financial data

Cover

Cover - AUD ($)	12 Months Ended
	Jun. 30, 2024	Dec. 03, 2024
IfrsStatementLineItems [Line Items]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--06-30
Entity File Number	001-41986
Entity Registrant Name	AUSTRALIAN OILSEEDS HOLDINGS LTD.
Entity Central Index Key	0001959994
Entity Tax Identification Number	00-0000000
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	126 – 142 Cowcumbla Street
Entity Address, Address Line Two	Site 2: 52 Fuller Drive
Entity Address, City or Town	Cootamundra
Entity Address, Postal Zip Code	N/A
City Area Code	+02
Local Phone Number	6942 4347
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float		$ 22,132,569.21
Entity Common Stock, Shares Outstanding		23,224,102
Document Financial Statement Error Correction [Flag]	false
ICFR Auditor Attestation Flag	false
Auditor Name	BDO Audit Pty Ltd
Auditor Firm ID	2256
Auditor Location	Brisbane, Australia
Ordinary Shares, par value $.0001 per share
IfrsStatementLineItems [Line Items]
Title of 12(b) Security	Ordinary Shares, par value $.0001 per share
Trading Symbol	COOT
Security Exchange Name	NASDAQ
Warrants, each whole warrant exercisable for one Ordinary Share at an exercise price of $11.50 per share
IfrsStatementLineItems [Line Items]
Title of 12(b) Security	Warrants, each whole warrant exercisable for one Ordinary Share at an exercise price of $11.50 per share
Trading Symbol	COOTW
Security Exchange Name	NASDAQ

Consolidated Statement of Profi

Consolidated Statement of Profit or Loss and Other Comprehensive Income (Loss) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Profit or loss [abstract]
Sales revenue	$ 33,727,222	$ 29,049,345
Cost of sales	(27,810,782)	(24,062,603)
Gross profit	5,916,440	4,986,742
General and administrative expenses	(3,224,843)	(2,467,432)
Selling and marketing expenses	(412,536)
Other income	707,911	48,273
Operating profit	2,986,972	2,567,583
Finance expenses	(835,813)	(612,735)
Change in fair value of warrant liabilities	141,874
Recapitalization expense	(23,210,293)
(Loss) Profit before income tax	(20,917,260)	1,954,848
Income tax expense	(313,421)	(109,878)
Total (Loss) Income	(21,230,681)	1,844,970
Other comprehensive income for the year, net of tax
Total	(21,230,681)	1,844,970
(Loss) Profit attributable to:
Members of the parent entity	(21,662,555)	1,432,693
Non-controlling interest	431,874	412,277
Total comprehensive (loss) income attributable to:
Members of the parent entity	(21,662,555)	1,432,693
Non-controlling interest	$ 431,874	$ 412,277
Earnings per share attributable to the ordinary equity holders of the parent
Basic (loss) earnings per share (cents)	$ (1.07)	$ 0.10
Diluted (loss) earnings per share (cents)	$ (1.07)	$ 0.10

Consolidated Statement of Finan

Consolidated Statement of Financial Position - AUD ($)	Jun. 30, 2024	Jun. 30, 2023
CURRENT ASSETS
Cash and cash equivalents	$ 514,140	$ 121,273
Trade and other receivables	4,470,101	4,437,253
Inventories	6,202,160	1,020,469
Prepayment of seed purchase		3,672,697
Other current assets	201,830	553,315
TOTAL CURRENT ASSETS	11,388,231	9,805,007
NON-CURRENT ASSETS
Investments in associates		89,977
Property, plant and equipment	14,617,513	10,542,592
Right-of-use asset	944,420	1,040,472
Other assets	429,841
Deferred tax assets	34,270
Intangible assets	2,582,495	2,582,495
TOTAL NON-CURRENT ASSETS	18,608,539	14,255,536
TOTAL ASSETS	29,996,770	24,060,543
CURRENT LIABILITIES
Trade and other payables	10,455,684	6,712,768
Borrowings	978,574	396,881
Lease liability, current	89,109	82,386
Income Tax liabilities	128,927
Related party loans	4,111,661	3,188,006
Convertible note, net of discount	1,181,953
Warrant liabilities	238,613
Promissory note – related party, current	968,216
Employee benefits	201,024	103,734
TOTAL CURRENT LIABILITIES	18,353,761	10,483,775
NON-CURRENT LIABILITIES
Borrowings	5,051,910	2,078,570
Promissory note - related party, non-current	273,676
Lease liability, non-current	879,347	971,752
Related party loans	4,530,507	2,873,929
TOTAL NON-CURRENT LIABILITIES	10,735,440	5,924,251
TOTAL LIABILITIES	29,089,201	16,408,026
NET ASSETS	907,569	7,652,517
EQUITY
Share capital	3,562	2,860
Share premium	17,064,658	2,579,627
(Accumulated losses) Retained earnings	(17,950,222)	3,712,333
Total (deficit) equity attributable to equity holders of the Company	(882,002)	6,294,820
Non-controlling interest	1,789,571	1,357,697
TOTAL EQUITY	$ 907,569	$ 7,652,517

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - AUD ($)	Issued capital [member]	Share premium [member]	Retained earnings [member]	Non-controlling interests [member]	Total
Balance at Jun. 30, 2022	$ 2,860	$ 2,579,627	$ 2,279,640	$ 945,420	$ 5,807,547
IfrsStatementLineItems [Line Items]
Loss attributable to members of the parent entity			1,432,693	412,277	1,844,970
Issuance of shares to SPAC shareholders
Issuance of shares to SPAC founders
Conversion of convertible notes
Recapitalizations costs
Costs attributable to the issuance of shares in connection with the business combination
Issuance of convertible note – equity component
Balance at Jun. 30, 2023	2,860	2,579,627	3,712,333	1,357,697	7,652,517
IfrsStatementLineItems [Line Items]
Loss attributable to members of the parent entity			(21,662,555)	431,874	(21,230,681)
Issuance of shares to SPAC shareholders	19	3,024,191			3,024,210
Issuance of shares to SPAC founders	409	(5,791,835)			(5,791,426)
Issuance of shares in exchange for advisory services	107	(107)
Conversion of convertible notes	23	2,300,590			2,300,613
Conversion of rights	144	(144)
Recapitalizations costs		16,126,854			16,126,854
Costs attributable to the issuance of shares in connection with the business combination		(1,315,013)			(1,315,013)
Issuance of convertible note – equity component		140,495			140,495
Balance at Jun. 30, 2024	$ 3,562	$ 17,064,658	$ (17,950,222)	$ 1,789,571	$ 907,569

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Receipts from customers	$ 33,854,067	$ 28,063,458
Payments to suppliers and employees	(35,364,877)	(26,711,708)
Tax Refund received/Income tax paid	34,510	(109,878)
Interest paid	(708,630)	(552,076)
Net cash provided by/ (used in) operating activities	(2,184,930)	689,796
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property, plant and equipment	(3,975,622)	(2,820,536)
Net cash (used in) investing activities	(3,975,622)	(2,820,536)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from capital contributed	3,024,191
Payment of capital raising cost	(3,804,192)
Proceeds from convertible notes	1,533,742
Payment of convertible notes issued cost	(234,663)
Proceeds from related parties’ loans	2,578,062	3,072,911
Proceeds from secured borrowings	4,000,000	2,396,881
Repayment of related parties’ loans		(1,220,000)
Repayment of secured borrowings	(444,967)	(2,377,294)
Repayment of lease liability	(98,754)	(95,458)
Net cash provided by/ (used in) financing activities	6,553,419	1,777,040
Net increase/(decrease) in cash and cash equivalents held	392,867	(353,700)
Cash and cash equivalents at beginning of year	121,273	474,973
Cash and cash equivalents at end of financial year	$ 514,140	$ 121,273

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Jun. 30, 2024
Insider Trading Arrangements [Line Items]
No insider trading flag	true

Establishment and Operations

Establishment and Operations	12 Months Ended
	Jun. 30, 2024
Establishment And Operations
Establishment and Operations	1 Establishment and Operations Australian Oilseeds Holdings Limited (“ Australian Oilseeds Company The main business activities include the mill of GMO free conventional and organic oilseeds to produce vegetable oils and related products to wholesale and retail market. The material accounting policies adopted in the preparation of the consolidated financial statements are set out in Note 2. The policies have been consistently applied to all the years presented, unless otherwise stated. The consolidated financial statements are presented in AUD, which is also the Company’s functional currency. Amounts are rounded to the nearest dollar, unless otherwise stated. These financial statements have been prepared in accordance with International Financial Reporting Standards and International Accounting Standards as issued by the International Accounting Standards Board (IASB) and Interpretations (collectively IFRSs). The preparation of financial statements in compliance with adopted IFRS requires the use of certain critical accounting estimates. It also requires Company management to exercise judgment in applying the Company’s accounting policies. The areas where significant judgments and estimates have been made in preparing the financial statements and their effects are disclosed in note 3. Reverse Recapitalization Australian Oilseeds Holdings Ltd (“PubCo”) is a newly incorporated Cayman Islands business company with limited liability and was formed for the purpose of participating in the transactions contemplated hereby and becoming the publicly traded holding company for the surviving corporation. EDOC Acquisition Corp (“EDOC” or “SPAC”) is a Cayman Islands exempted company formerly listed on the NASDAQ Stock Market under “ADOC”. EDOC has limited operations but is established as a public investment vehicle that has the express purpose of making an investment in an operating company. On March 21, 2024 (the “Closing Date”), the Company consummated the previously announced Business Combination (defined below). The Business Combination was announced on December 7, 2022, where AOI, PubCo, and EDOC entered into a business combination agreement (“Business Combination Agreement”), pursuant to which, (a) EDOC merged with and into Merger Sub, with EDOC continuing as the surviving entity (the “Merger”), and with holders of EDOC securities receiving substantially identical securities of Pubco, and (b) immediately prior to the Merger, Pubco acquired all of the issued and outstanding ordinary shares of AOI (the “Purchased Shares”) from the Sellers in exchange for ordinary shares of Pubco, with AOI became a wholly-owned subsidiary of Pubco (the “Share Exchange”, and together with the Merger and the other transactions contemplated by the Business Combination Agreement, the “Transactions”). The total consideration paid by Pubco to the sellers for the purchased shares was an aggregate number of Pubco ordinary shares (the “Exchange Shares”) with an aggregate value (the “Exchange Consideration”) equal to, without duplication, (i) USD$ 190,000,000 4,000,000 10.00 The Merger was consummated on March 21, 2024, and the Share Exchange and Business Combination were consummated on the Closing Date. Pursuant to the Business Combination Agreement, upon the consummation of the Business Combination at the effective time of the Business Combination (the “Effective Time”): ● each holder of EDOC pre-transaction privately-held Class A ordinary shares and the Class B ordinary share (the “EDOC Ordinary Shares”) received a number of Company Ordinary Shares, which are listed under the ticker “COOT” (less 200,000 ● each holder of AOI ordinary shares received Company Ordinary Shares on a one-for-one basis (the “Exchange Shares”); ● each holder of EDOC’s public Class A ordinary shares received Company Ordinary Shares on a one-for-one basis; ● EDOC’s warrants terminated and were exchanged for warrants of the Company (the “Warrants”), which Warrants are listed on the Nasdaq under “COOTW”; ● each holder of EDOC’s rights (the “Rights”) received 1/10 of a Company Ordinary Share for each such Right, as set forth herein; ● EDOC’s Rights will no longer be traded ● EDOC’s 479,000 ● EDOC’s USD$ 1,500,000 On March 22, 2024, the Ordinary Shares and PubCo Warrants commenced trading on the Nasdaq Capital Market (“Nasdaq”) under the symbols “COOT” and “COOTW,” respectively. The following table summarizes the proceeds raised and issuance costs incurred related to the Business Combination on 30 March 2024: Schedule of Proceeds Raised and Issuance Costs Incurred Related to the Business Combination Number of shares AUD Shares issued to SPAC public investors (Note 13) 1,066,168 3,024,210 Shares issued to SPAC Founders (Note 13) 2,666,900 - 3,733,068 3,024,210 Cash from reverse recapitalization 3,024,210 SPAC reverse recapitalization professional fees (1,315,013 ) Net proceeds from reverse recapitalization 1,709,197 Pursuant to the Business Combination Agreement, the SPAC does not meet the definition of a business under the guidance of IFRS 3, hence the Transaction was accounted for as a recapitalization in accordance with IFRS 2. Under this method of accounting, EDOC is treated as the acquired company and Australian Oilseeds Investments Pty Ltd. is treated as the acquirer for financial statement reporting purposes. Australian Oilseeds Investments Pty Ltd. has been determined to be the accounting acquirer based on evaluation of the facts and circumstances of the business combination. Entities involved in SPAC mergers need to determine which entity is the predecessor whose financial statements will become the historical financial statements of the combined company. The determination of which entity is the predecessor and successor in the merger transaction is separate from the determination of which entity is the accounting acquirer. Regulation C, Rule 405 defines a predecessor as “a person the major portion of the business and assets of which another person acquired in a single succession, or in a series of related successions in each of which the acquiring person acquired the major portion of the business and assets of the acquired person”. SPACs are blank-check companies whose sole purpose is to acquire a target or targets with the capital raised from their IPO. Given that EDOC did not have any significant activities, EDOC’s own operations before the succession are insignificant relative to the operations of AOI. For example, EDOC’s financial statements do not report any significant revenues other than investment income on assets held in trust. Additionally, AOI’s total assets of approximately AUD$ 32 0.01 The consolidated financial statements of the merged company will represent a continuation of the financial statements of Australian Oilseeds Investments Pty Ltd., the principles and guidance on the preparation and presentation of the consolidated financial statements will be applied as follows: ● A share based payment transaction arises whereby Australian Oilseeds Investments Pty Ltd. is deemed to have issued shares in exchange for the net assets of EDOC (together with the listing status of Australian Oilseeds Investments Pty Ltd). The listing status does not qualify for recognition as an intangible asset and the relevant costs will therefore be expensed as a listing expense. ● The equity structure (the number and type of equity instruments issued) will reflect the equity structure of Australian Oilseeds Investments Pty Ltd., including the equity instruments issued to affect the acquisition. ● Accumulated losses and other equity balances carried forward at acquisition date will be of Australian Oilseeds Investments Pty Ltd. The business combination agreement was an extraordinary transaction that was signed in 2022 as part of the SPAC and listing procedures that closed in FY 2024, there were no similar transactions or impact of this transaction incurred in the financial period ended as of 30 June 2024.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	12 Months Ended
	Jun. 30, 2024
Restatement Of Previously Issued Financial Statements
Restatement of Previously Issued Financial Statements	2 Restatement of Previously Issued Financial Statements During the preparation of the consolidated financial statements for the year ending June 30, 2023, the Company’s management identified the following material misstatements in the Company’s financial statements: ● The Company did not properly recognize the machinery spare parts acquired from the related party Good Earth Oils Pty Ltd. As a result, the plant and equipment were understated, and the related party transactions were not properly disclosed. To correct this item, the fixed assets and related party payables were recorded, and the relevant depreciation expense was recognized. ● The Company did not properly record prepayment of stock which resulted in an overstatement in equity and related party loan payables. To correct this error, both of accounts were reduced accordingly. ● The Company did not properly record revenue during the cut-off period at the financial year end. As a result, the revenue relating to the prior year was recorded in the current year. To correct this cut-off issue, the revenue was reduced and retained earnings of prior years were increased. ● The Company did not recognize sufficient bad debt provision of the account receivables relating to ROBE tolling revenue. Based on the deed of debt settlement with ROBE, account receivables were overstated since no bad debt provision was made. To correct this issue, the account receivables were written off accordingly. ● The Company did not properly record the stock balance of Meal resulting in the Company mistakenly accounting for the ROBE consignment stock as its own stock. As a result, the Cost of Goods Sold was understated. To correct the issue, the Cost of Goods Sold was increased and the inventory balance was decreased. ● The Company did not recognize the lease assets and liabilities for solar PV systems, biofuel gensets and site plant of fuller driver land lease. To correct this error, the right-of-use asset (“ROU”) and lease liability accounts were recognized. The relevant depreciation of ROU and interest accrual of lease liability were recorded and reclassification from the administration expenses previously disclosed. Based on an analysis of the factors, the Company determined that the errors discussed above were material to the Company’s previously issued financial statements for the year ended June 30, 2023, and these financial statements need to be restated. The Company’s prior period financial statements should no longer be relied upon. The impact of the restatements on the line items within the previously reported consolidated Audited consolidated Statement of Financial Position at June 30, 2023 and 2022, included in the Company’s Form F-1 filed with the SEC on April 29, 2024 (the “Original Report”) are reported below. Summary of Error Corrections and Prior Period Adjustments Statement of Financial Position as of June 30, 2023 As Previously Reported Adjustment As Restated Trade and other receivables $ 4,579,879 $ (142,626 ) $ 4,437,253 Prepayment of seed purchase $ 3,951,896 $ (279,199 ) $ 3,672,697 Tax assets $ 224,215 $ 29,545 $ 253,760 Inventories $ 1,143,033 $ (122,564 ) $ 1,020,469 Total current assets $ 10,319,851 $ (514,844 ) $ 9,805,007 Property, plant and equipment $ 10,261,910 $ 280,682 $ 10,542,592 Right-of-use asset $ - $ 1,040,472 $ 1,040,472 Total non-current assets $ 12,934,382 $ 1,321,154 $ 14,255,536 Accounts receivable Total assets $ 23,254,233 $ 806,310 $ 24,060,543 Trade and other payables $ 6,473,495 $ 239,273 $ 6,712,768 Lease liability, current $ - $ 82,386 $ 82,386 Related party loans $ 4,585,751 $ (1,397,745 ) $ 3,188,006 Total current liabilities (1) $ 10,211,821 $ 271,954 $ 10,483,775 Lease liability, non-current $ - $ 971,752 $ 971,752 Related party loans $ 2,982,499 $ (108,570 ) $ 2,873,929 Total non-current liabilities (1) $ 5,061,069 $ 863,182 $ 5,924,251 Other assets Total liabilities $ 15,272,890 $ 1,135,136 $ 16,408,026 Retained earnings $ 4,051,390 $ (339,057 ) $ 3,712,333 Retained earnings attributable to members of the parent entity Total equity attributable to equity holders of the Company $ 6,633,877 $ (339,057 ) $ 6,294,820 Non-controlling interest $ 1,347,466 $ 10,231 $ 1,357,697 (1) Includes the correction of a footing error of $ 1,348,040 Statement of Financial Position as of June 30, 2022 As Previously Reported Adjustment As Restated Accounts receivable $ 3,717,696 $ (77,938 ) $ 3,639,758 Other assets $ 1,373,489 $ (294,733 ) $ 1,078,756 Retained earnings attributable to members of the parent entity $ 2,541,200 $ (372,671 ) $ 2,168,529 The impact of the restatements on the line items within the previously reported Audited Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended June 30, 2023 and 2022, previously filed in the Original Report is as follows: Statement of Profit or Loss and Other Comprehensive Income (Loss) for the year ended June 30, 2023 As Previously Adjustment As Restated Cost of goods sold (2) $ 20,498,069 $ 3,564,534 $ 24,062,603 Gross profit $ 8,551,276 $ (3,564,534 ) $ 4,986,742 General and administrative expenses (3) $ 3,331,864 $ (864,432 ) $ 2,467,432 Finance expenses $ 552,076 $ 60,659 $ 612,735 Occupancy costs (1) $ 40,890 $ (40,890 ) $ - Employee benefits expense (1) $ 2,302,641 $ (2,302,641 ) $ - Depreciation (1) $ 461,074 $ (461,074 ) $ - Profit before income tax $ 1,911,004 $ 43,844 $ 1,954,848 Profit from continuing operations $ 1,801,126 $ 43,844 $ 1,844,970 Profit attributable to: Members of the parent entity $ 1,399,080 $ 33,613 $ 1,432,693 Non-controlling interest $ 402,046 $ 10,231 $ 412,277 (1) Certain prior year amounts have been reclassified to conform to the presentation in the current period. These reclassifications had no effect on the reported results of operations. (2) Includes $ 436,629 40,890 2,154,793 (3) Includes $ 24,445 147,848 Statement of Profit or Loss and Other Comprehensive Income (Loss) for the year ended June 30, 2022 As Previously Adjustment As Restated Cost of goods sold $ 18,797,541 $ 294,733 $ 19,092,274 Administrative expenses $ 1,139,999 $ 77,938 $ 1,217,937 General and administrative expenses $ 1,139,999 $ 77,938 $ 1,217,937 The impact of the restatements on the line items within the previously reported Audited Consolidated Statements of Changes in Equity for the year ended June 30, 2023, previously filed in the Original Report is as follows: Statement of Changes in Equity for the year ended June 30, 2023 As Previously Reported Adjustment As Restated Retained earnings, balance at 1 July 2022 $ 2,652,310 $ (372,670 ) $ 2,279,640 Profit attributable to members of the parent entity, retained earnings $ 1,399,080 $ 33,613 $ 1,432,693 Retained earnings, balance at 30 June 2023 $ 4,051,390 $ (339,057 ) $ 3,712,333 Non-controlling interests $ 402,046 $ 10,231 $ 412,277 Non-controlling interests, balance at 30 June 2023 $ 1,347,466 $ 10,231 $ 1,357,697 Total equity, balance at 1 July 2022 $ 6,180,217 $ 372,670 $ 6,552,887 Profit attributable to members of the parent entity, total equity $ 1,801,126 $ 43,844 $ 1,844,970 Total equity, balance at 30 June 2023 $ 7,981,343 $ (328,826 ) $ 7,652,517

Summary of Material Accounting

Summary of Material Accounting Policies	12 Months Ended
	Jun. 30, 2024
Summary Of Material Accounting Policies
Summary of Material Accounting Policies	3 Summary of Material Accounting Policies (a) Basis of consolidation Australian Oilseeds Holdings Ltd. is a Cayman Islands exempted company (the “Company,” “we,” “us” or “Australian Oilseeds”) formed on December 29, 2022. The Company’s subsidiaries include Australian Oilseeds Investments Pty Ltd., an Australian proprietary company; Good Earth Oils Pty Ltd. an Australian proprietary company; Cowcumbla Investments Pty Ltd., an Australian proprietary company, which is 82.7 The Company’s financial statements comprise the financial statements of the Company and its subsidiaries as of June 30, each year. Subsidiaries are consolidated from the date of their acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date that control ceases. The financial statements of subsidiaries are prepared for the same reporting year as the parent Company, using consistent accounting policies. Intra-company balances and transactions, including unrealized profits arising from intra-company transactions, have been eliminated. Unrealized losses are eliminated unless the transaction provides evidence of an impairment of the asset transferred. Non-controlling interests represent the equity in subsidiaries that is not attributable, directly or indirectly, to the Parent shareholders. Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Company controls an investee if and only if the Company has: Ø Power over the investee ( i.e. Ø Exposure, or rights, to variable returns from its involvement with the investee, and Ø The ability to use its power over the investee to affect its returns. Generally, there is a presumption that a majority of voting rights results in control. To support this presumption and when the Company has less than a majority of the voting or similar rights of an investee, the Company considers all relevant facts and circumstances in assessing whether it has power over an investee, including: Ø The contractual arrangement with the other vote holders of the investee Ø Rights arising from other contractual arrangements Ø The Company’s voting rights and potential voting rights The Company re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Company gains control until the date the Company ceases 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, 2024 and 2023 were as follows: Schedule of Subsidiaries Subsidiaries % of legal ownership 2024 % of legal ownership 2023 Country of Incorporation Principal business 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 1,844,970 6,965,530 678,768 2,184,930 689,796 As at 30 June 2024 and 2023, the consolidated entity had cash in hand and at bank of AUD$ 514,140 121,273 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 1,216,928 1,533,742 In addition to the above unpaid costs incurred by EDOC, the Company incurred additional professional costs of AUD$ 1,031,301 Therefore, the Company’s ability to continue its business activities as a going concern is dependent upon the Company deriving sufficient cash from the business operation and being able to draw down additional long-term debt from the senior debt provider, Commonwealth Bank of Australia, who has provided a total facility loan of AUD$ 14,000,000 8,000,000 6 50 Accordingly, the directors have prepared the financial statements on a going concern basis. As discussed in Note 1 to the consolidated financial statements, the Company has incurred operating loss and negative cash flows from operating activities in fiscal year 2024. Management’s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. (c) Revenue and other income Revenue from contracts with customers The core principle of IFRS 15 is that revenue is recognised on a basis that reflects the transfer of promised goods or services to customers at an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. Revenue is recognised by applying a five-step model as follows: 1. Identify the contract with the customer 2. Identify the performance obligations 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations 5. Recognise revenue as and when control of the performance obligations is transferred Generally, revenue is recognized at a point in time where the ownership, benefits and risks of goods are transferred to the customers. None of the revenue streams of the Company have any significant financing terms as there are less than 12 months between receipt of funds and satisfaction of performance obligations. Variable consideration within the transaction price, if any, reflects concessions provided to the customer such as discounts, rebates and refunds, any potential bonuses receivable from the customer and any other contingent events. Such estimates are determined using either the ‘expected value’ or ‘most likely amount’ method. The measurement of variable consideration is subject to a constraining principle whereby revenue will only be recognised to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur. The measurement constraint continues until the uncertainty associated with the variable consideration is subsequently resolved. Amounts received that are subject to the constraining principle are recognised as a refund liability. There is no multiple performance obligations in a contract and the sales is recognized at the point in time of delivery goods to customers. Specific revenue streams The revenue recognition policies for the principal revenue streams of the Company include the following items. Retail revenue Revenue from sales made to retail customers who are the supermarket chain is recognised when control of the goods has transferred, being the point in time when 1) the goods have been shipped to and accepted by the retail customers ( i.e. e.g On delivery of the goods to the retail customers and accepted by them, the Company recognises a receivable as this represents the point in time at which the Company’s right to consideration becomes unconditional, as only the passage of time is required before payment is due. Wholesale revenue Revenue from sales made to wholesale customers is recognised when control of the goods has transferred, being the point in time when 1) the goods have been shipped to the wholesaler and 2) the wholesaler has full discretion over the subsequent distribution of the goods and the price at which the goods are sold. Based on the terms of the contract, at the time the goods are shipped, the wholesaler is deemed to have accepted the products and therefore assumes any related inventory risk ( e.g. On delivery of the goods to the wholesaler ( i.e. With regard to related party sales, revenue is not recognized by the Company, as seller, when purchased by Energreen. The Company’s accounting policy with regards to these resales by Energreen is to only recognize the sales when Energreen Nutrition contracts to sell the product to a third party. With regard to related party sales, Energreen acts as the sales agent and the transaction is back-to-back nature which the Company only recognized the sales when Energreen Nutrition resells the product to a third party. (d) Income Tax The tax expense recognised in the consolidated statement of profit or loss and other comprehensive income (loss) comprises current income tax expense plus deferred tax expense. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (loss) for the year and is measured at the amount expected to be paid to (recovered from) the taxation authorities, using the tax rates and laws that have been enacted or substantively enacted by the end of the reporting period. Current tax liabilities (assets) are measured at the amounts expected to be paid to (recovered from) the relevant taxation authority. (e) Borrowing costs Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are capitalised as part of the cost of that asset. All other borrowing costs are recognised as an expense in the period in which they are incurred. (f) Inventories Inventories are measured at the lower of cost and net realisable value. The cost of inventory is determined using the weighted average costs basis and is net of any rebates and discounts received. Net realisable value is estimated using the most reliable evidence available at the reporting date and inventory is written down through an obsolescence provision if necessary. (g) Property, plant and equipment Each class of property, plant and equipment is carried at cost or fair value less, where applicable, any accumulated depreciation and impairment. Land and buildings Land and buildings are measured using the cost model. Plant and equipment Plant and equipment are measured using the cost model. Depreciation Property, plant and equipment, excluding freehold land, is depreciated on a diminishing value method over the assets’ useful life to the Company, commencing when the asset is ready for use. The depreciation rates used for each class of depreciable assets are shown below: Schedule of Depreciation rates Depreciation Fixed asset class rate Buildings 3% Plant and Equipment 3% 33% Motor Vehicles 17% 25% Office Equipment 3% 50% At the end of each annual reporting period, the depreciation method, useful life and residual value of each asset is reviewed. Any revisions are accounted for prospectively as a change in estimate. (h) Financial instruments Financial instruments are recognised initially on the date that the Company becomes party to the contractual provisions of the instrument. On initial recognition, all financial instruments are measured at fair value plus transaction costs (except for instruments measured at fair value through profit or loss where transaction costs are expensed as incurred). Financial assets All recognised financial assets are subsequently measured in their entirety at either amortised cost or fair value, depending on the classification of the financial assets. Classification On initial recognition, the Company classifies its financial assets into the following categories, those measured at: ● amortised cost ● fair value through profit or loss — FVTPL ● fair value through other comprehensive income — equity instrument (FVOCI — equity) ● fair value through other comprehensive income — debt investments (FVOCI — debt) Financial assets are not reclassified subsequent to their initial recognition unless the Company changes its business model for managing financial assets. Amortised cost Assets measured at amortised cost are financial assets where: ● the business model is to hold assets to collect contractual cash flows; and ● the contractual terms give rise on specified dates to cash flows are solely payments of principal and interest on the principal amount outstanding. The Company’s financial assets measured at amortised cost comprise trade and other receivables and cash and cash equivalents in the consolidated statement of financial position. Subsequent to initial recognition, these assets are carried at amortised cost using the effective interest rate method less provision for impairment. Interest income, foreign exchange gains or losses and impairment are recognised in profit or loss. Gain or loss on derecognition is recognised in profit or loss. Financial assets through profit or loss All financial assets not classified as measured at amortised cost or fair value through other comprehensive income as described above are measured at FVTPL. Net gains or losses, including any interest or dividend income, are recognised in profit or loss. Concentration of Key Customers A substantial portion of the Company’s products are sold to its top five customers. For the year ended June 30, 2024 and 2023, 64.8% 59.4 49.4% 46.0 Schedule of Total Sales From Each Customer Total Sales Outstanding Balance of Trade Receivables Total Sales for Outstanding Balance of Trade the Year Ended Receivables as at 30 June 2024 30 June 2024 Customer AUD$ AUD$ Daabon Organic Australia Pty Ltd. 6,026,698 1,703,927 Costco Wholesale Australia 5,857,260 1,229,271 Energreen Nutrition Australia Pty Ltd. 4,838,204 - Hygain NSW (Proprietary) Ltd. 3,306,466 250,845 100% Bottling Company Pty Ltd. 1,911,641 - Total Sales Outstanding Balance of Trade Receivables Customer Total Sales for AUD$ Outstanding AUD$ 100% Bottling Company Pty Ltd. 5,484,307 1,446,763 Hygain NSW (Proprietary) Ltd. 4,504,121 453,344 Good Earth Oils Pty Ltd. 3,380,714 1,226,945 Pryde’s EasiFeed Pty Ltd. 2,179,696 155,412 Energreen Nutrition Australia Pty Ltd. 1,693,451 - If the sales performance of any of the Company’s key customers declines or if they terminate their cooperation with us or start to cooperate with any of the Company’s competitors, or if there is any modification as to the sales and purchase terms entered into with any of our key customers, our business, financial condition and revenue would be seriously impacted. Impairment of financial assets Impairment of financial assets is recognised on an expected credit loss (ECL) basis for the following assets: ● financial assets measured at amortised cost; and ● debt investments measured at FVOCI. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Company considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis based on the Company’s historical experience and informed credit assessment and including forward-looking information. The Company uses the presumption that an asset which is more than 30 days past due has seen a significant increase in credit risk. The Company uses the presumption that a financial asset is in default when: ● the other party is unlikely to pay its credit obligations to the Company in full, without recourse to the Company to actions such as realising security (if any is held); or ● the financial assets is more than 90 days past due. Credit losses are measured as the present value of the difference between the cash flows due to the Company in accordance with the contract and the cash flows expected to be received. This is applied using a probability weighted approach. Trade receivables and contract assets Impairment of trade receivables and contract assets have been determined using the simplified approach in IFRS 9 which uses an estimation of lifetime expected credit losses. The Company has determined the probability of non-payment of the receivable and contract assets and multiplied this by the amount of the expected loss arising from default. The amount of the impairment is recorded in a separate allowance account with the loss being recognised in finance expense. Once the receivable is determined to be uncollectable then the gross carrying amount is written off against the associated allowance. Where the Company renegotiates the terms of trade receivables due from certain customers, the new expected cash flows are discounted at the original effective interest rate and any resulting difference to the carrying value is recognised in profit or loss. Other financial assets measured at amortised cost Impairment of other financial assets measured at amortised cost are determined using the expected credit loss model in IFRS 9. On initial recognition of the asset, an estimate of the expected credit losses for the next 12 months is recognised. Where the asset has experienced significant increase in credit risk then the lifetime losses are estimated and recognised. Financial liabilities The Company measures all financial liabilities initially at fair value less transaction costs, subsequently financial liabilities are measured at amortised cost using the effective interest rate method. The financial liabilities of the Company comprise trade payables, bank and other loans and lease liabilities. (i) Impairment of non-financial assets At the end of each reporting period the Company determines whether there is evidence of an impairment indicator for non-financial assets. Where an indicator exists and regardless of goodwill, indefinite life intangible assets and intangible assets not yet available for use, the recoverable amount of the asset is estimated. Where assets do not operate independently of other assets, the recoverable amount of the relevant cash-generating unit (CGU) is estimated. The recoverable amount of an asset or CGU is the higher of the fair value, less costs of disposal and the value in use. Value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit. Where the recoverable amount is less than the carrying amount, an impairment loss is recognised in profit or loss. Reversal indicators are considered in subsequent periods for all assets which have suffered an impairment loss, except for goodwill. (j) Intangible assets Goodwill Goodwill is carried at cost less accumulated impairment losses. The value of goodwill recognised on the acquisition of each subsidiary in which the Company holds less than 100% Under the ‘full goodwill method’, the fair values of the non-controlling interests are determined using valuation techniques which make the maximum use of market information where available. Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill on acquisition of associates is included in investments in associates. Goodwill is not amortised but is tested for impairment annually at the end of financial year and is allocated to the Company’s cash generating units or groups of cash generating units, which represent the lowest level at which goodwill is monitored but where such a level is not larger than an operating segment. Gains and losses on the disposal of an entity include the carrying amount of goodwill related to the entity sold. (k) Cash and cash equivalents Cash and cash equivalents comprise cash on hand, demand deposits and short-term investments which are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. (l) Employee benefits Provision is made for the Company’s liability for employee benefits arising from services rendered by employees to the end of the reporting period. Employee benefits that are expected to be wholly settled within one year have been measured at the amounts expected to be paid when the liability is settled. Employee benefits expected to be settled more than one year after the end of the reporting period have been measured at the present value of the estimated future cash outflows to be made for those benefits. In determining the liability, consideration is given to employee wage increases and the probability that the employee may satisfy vesting requirements. Cashflows are discounted using market yields on high quality corporate bond rates incorporating bonds rated AAA or AA by credit agencies, with terms to maturity that match the expected timing of cashflows. Changes in the measurement of the liability are recognised in profit or loss. (m) Provisions Provisions are recognised when the Company has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result, and that outflow can be reliably measured. Provisions are measured at the present value of management’s best estimate of the outflow required to settle the obligation at the end of the reporting period. The discount rate used is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the unwinding of the discount is taken to finance costs in the consolidated statement of profit or loss and other comprehensive income. (n) Convertible Promissory Note Convertible notes are presented as a financial liability in the consolidated statement of financial position. On issuance of the convertible notes, the liability is measured at fair value, and subsequently carried at amortised cost (net of transaction costs) until it is extinguished on conversion or redemption. Convertible notes are classified as current liabilities based on the expected conversion date in accordance with the convertible note’s agreements. (o) Derivative warrant liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued share purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to IAS 32 and IFRS 9. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. The Company accounts for its 479,000 450,000 The Company accounts for its 458,720 (p) Embedded Derivatives A derivative embedded in a hybrid contract is separated from the host and accounted for as a separate derivative if, the economic characteristics and risks are not closely related to the host, a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative, and the hybrid contract is not measured at fair value through profit or loss. Embedded derivatives are measured at fair value with changes in fair value recognised in profit or loss. Reassessment only occurs if there is either a change in the terms of the contract that significantly modifies the cash flows that would otherwise be required or a reclassification of a financial asset out of the fair value through profit or loss category. ( q Segment Reporting Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The CODM reviews financial information presented on a consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance. As such, the Company has determined that it operates as one operating segment. (r ) New and amended standards and interpretations i) New standards, amendments to published approved accounting and reporting standards and interpretations which are effective during the year The Company has applied the following standards and amendments for the first time for its annual reporting for the period commencing 1 July 2023: ● Definition of Accounting Estimates - amendments to IAS 8 ● International Tax Reform - Pillar Two Model Rules - amendments to IAS ● Deferred Tax related to Assets and Liabilities arising from a Single Transaction - amendments to IAS 12 ● Disclosure of Accounting Policies - Amendments to IAS 1 and IFRS Practice Statement 2 The amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the current or future periods. ii) Standards, amendments to published standards and interpretations that are not yet effective and have not been early adopted by the Company ● Amendments to IFRS 10 and IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture ● Amendments to IAS 1 - Classification of Liabilities as Current or Non-current ● Amendments to IAS 7 and IFRS 7 - Supplier Finance Arrangements ● Amendments to IFRS 16 - Lease Liability in a Sale and Leaseback ● Amendments to IFRS 18 – Presentation and Disclosure in Financial Statements The amendments listed above have been published but are not mandatory for 30 June 2024 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.

Critical Accounting Estimates a

Critical Accounting Estimates and Judgments	12 Months Ended
	Jun. 30, 2024
Critical Accounting Estimates And Judgments
Critical Accounting Estimates and Judgments	4 Critical Accounting Estimates and Judgments The directors make estimates and judgements during the preparation of these consolidated financial statements regarding assumptions about current and future events affecting transactions and balances. These estimates and judgements are based on the best information available at the time of preparing the financial statements, however as additional information is known then the actual results may differ from the estimates. The significant estimates and judgements made have been described below. Key estimates — provisions As described in the accounting policies, provisions are measured at management’s best estimate of the expenditure required to settle the obligation at the end of the reporting period. These estimates are made taking into account a range of possible outcomes and will vary as further information is obtained. Key estimates — expected credit losses Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Company is exposed to credit risk from its operating activities (primarily trade receivables) and from its financing activities, including deposits with banks and financial institutions, foreign exchange transactions and other financial instruments. In assessing the expected credit losses, the Company takes in account recent sales experience and historical collection rates. Key estimates — inventory Each item on inventory is reviewed on an annual basis to determine whether it is being carried at higher than its net realisable value. During the year, management The Company assesses impairment of all assets (including intangible assets) at each reporting date by evaluating conditions specific to the Company and to the particular asset that may lead to impairment. These include product, technology, economic and political environments and future product expectations. If an impairment trigger exists the recoverable amount of the asset is determined. Given the current uncertain economic environment management considered that the indicators of impairment were significant enough and as such these assets have been tested for impairment in this financial period. Refer to Note 3(h) for details regarding the method and assumptions used. The fair values of derivative financial instruments that are not quoted in active markets are determined by using valuation techniques. Valuation techniques used include discounted cash flows analysis and models with built-in functions available in externally acquired financial analysis or risk management systems widely used by the industry such as option pricing models. To the extent practical, the models use observable data. In addition, valuation adjustments may be adopted if factors such as credit risk are not considered in the valuation models. Management judgement and estimates are required for the selection of appropriate valuation parameters, assumptions and modelling techniques.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Jun. 30, 2024
Cash And Cash Equivalents
Cash and Cash Equivalents	5 Cash and Cash Equivalents Schedule of Cash and Cash Equivalents 2024 2023 AUD$ AUD$ Cash at bank and in hand 514,140 121,273 Total cash and cash equivalents 514,140 121,273

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Trade and Other Receivables	6 Trade and Other Receivables Schedule of Trade and Other Receivables 2024 2023 AUD$ AUD$ Restated CURRENT Related party receivable - 1,226,945 Trade receivables, net (1) 4,470,101 3,210,308 Total current trade and other receivables 4,470,101 4,437,253 (1) Trade receivables are presented net of an allowance of AUD$ 138,000 380,604 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. Expected credit loss for the years ended June 30, 2024 and 2023 was AUD$ 138,000 380,604 The table below presents the expected credit losses on trade receivables for the year ended June 30, 2024: Schedule of Expected Credit Losses on Trade Receivables 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

Inventories

Inventories	12 Months Ended
	Jun. 30, 2024
Schedule Of Inventories Details
Inventories	7 Inventories Write downs of inventories to net realisable value during the year were $ NIL NIL Schedule of inventories 2024 2023 AUD$ AUD$ Restated CURRENT Raw materials and consumables 5,678,351 961,223 Finished Goods 466,787 8440 Consumables 57,022 50,806 Total inventories 6,202,160 1,020,469

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Jun. 30, 2024
Property Plant And Equipment
Property, plant and equipment	8 Property, plant and equipment Schedule of Property Plant and Equipment 2024 2023 AUD$ AUD$ Restated LAND AND BUILDINGS Freehold land At cost 312,377 312,377 Total Land 312,377 312,377 Buildings At cost 5,490,655 5,490,655 Accumulated depreciation (1,155,138 ) (1,017,872 ) Total buildings 4,335,517 4,472,783 Total land and buildings 4,647,894 4,785,160 PLANT AND EQUIPMENT Plant and equipment At cost 13,118,595 8,731,976 Accumulated depreciation (3,200,732 ) (2,988,963 ) Total plant and equipment 9,917,863 5,743,013 Motor vehicles At cost 84,136 45,845 Accumulated depreciation (45,354 ) (45,845 ) Total motor vehicles 38,782 - Office equipment At cost 58,890 52,211 Accumulated depreciation (45,916 ) (37,792 ) Total office equipment 12,974 14,419 Total plant and equipment 9,969,619 5,757,432 Total property, plant and equipment 14,617,513 10,542,592 (a) Movements in carrying amounts of property, plant and equipment Movement in the carrying amounts for each class of property, plant and equipment between the beginning and the end of the current financial year: Schedule of Detailed Information About Property Plant And Equipment Land Buildings Plant and Equipment Motor Vehicles Office Equipment Total AUD$ AUD$ AUD$ AUD$ AUD$ AUD$ Year ended 30 June 2024 Balance at the beginning of the year 312,377 4,472,783 5,743,013 - 14,419 10,542,592 Additions - - 4,432,465 38,291 6,679 4,477,435 Reclassification - - (8,094 ) 9,840 (1,746 ) - Depreciation expense - (137,266 ) (249,521 ) (9,349 ) (6,378 ) (402,514 ) Balance at the end of the year 312,377 4,335,517 9,917,863 38,782 12,974 14,617,513 Plant and Motor Office Land Buildings Equipment Vehicles Equipment Total AUD$ AUD$ AUD$ AUD$ AUD$ AUD$ Year ended 30 June 2023 Balance at the beginning of the year, (Restated) 312,377 4,843,125 2,719,144 8,431 19,371 7,902,448 Additions - - 3,109,422 - 6,569 3,115,991 Reclassification - (233,076 ) 228,086 5,359 (369 ) - Depreciation expense - (137,266 ) (313,639 ) (13,790 ) (11,152 ) (475847 ) Balance at the end of the year 312,377 4,472,783 5,743,013 - 14,419 10,542,592

Intangible Assets

Intangible Assets	12 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about intangible assets [abstract]
Intangible Assets	9 Intangible Assets Schedule Of Detailed Information About Intangible Assets 2024 2023 AUD$ AUD$ Goodwill (Cost model) 2,582,495 2,582,495 Total Intangible assets 2,582,495 2,582,495

Other non-financial assets

Other non-financial assets	12 Months Ended
	Jun. 30, 2024
Other Non-financial Assets
Other non-financial assets	10 Other non-financial assets Schedule of Other Non Financial Assets 2024 2023 AUD$ AUD$ Restated CURRENT Prepayments of seed assets - 3,672,697 Tax prepayment - 253,760 Other current assets 201,830 299,555 Total non-financial assets 201,830 553,315 2024 2023 AUD$ AUD$ NON-CURRENT Prepayment of equipment 429,841 - Prepayment of seed purchase is the upfront payment for purchasing canola seed for the next six months, it accounts for 6,000

Trade and Other Payables

Trade and Other Payables	12 Months Ended
	Jun. 30, 2024
Trade And Other Payables
Trade and Other Payables	11 Trade and Other Payables Schedule of Trade Payables 2024 2023 AUD$ AUD$ Restated CURRENT Related parties - payable 589,166 4,936,423 Trade payables 9,866,518 1,776,345 Total trade and other payables 10,455,684 6,712,768 Trade and other payables are unsecured, non-interest bearing and are normally settled within 30 days. The carrying value of trade and other payables is considered a reasonable approximation of fair value due to the short-term nature of the balances. The increase in trade payables from yearend 2024 over 2023 is attributable to the post-closing of the business combination through which the Company inherited approximately $ 5.9

Borrowings

Borrowings	12 Months Ended
	Jun. 30, 2024
Schedule Of Outstanding Convertible Note
Borrowings	12 Borrowings Secured bank loan The Company obtained an AUD$ 14 14 4 1.5 2 3.48 On February 14, 2024, the Company issued a note for an equipment loan to the Commonwealth Bank of Australia in an aggregate principal amount of AUD$ 4,000,000 7.95 244,643 2 Convertible Note In connection with the closing of the Business Combination, the Company closed the private placement, pursuant to the private offering rules under the Securities Act of 1933, as amended (the “Securities Act”), of the Arena Warrants and Debentures pursuant to the Securities Purchase Agreement dated August 23, 2023 between the Company, AOI, EDOC, certain AOI subsidiaries and Arena Investors, LP (the “PIPE Investors”) and executed the Arena Transaction Documents including the 10 % Original Issue Discount Secured Convertible Debenture, the Arena Warrant, the Registration Rights Agreement and related documents. On February 29, 2024, the Company entered into Amendment No.3 to the Securities Purchase Agreement for the purchase and sale of Debentures and Warrants as described below On the First Closing Date, the Company agrees to sell to the Purchaser, and the Purchaser agrees to purchase from the Company, a 10 % original issue discount secured convertible debenture issued by the Company in the amount of the First Closing Principal Amount of USD $ 2,222,222 (the “First Closing Debenture”). The First Closing Debenture shall mature on the date that is eighteen ( 18 ) months from the First Closing Date. At the first Closing, in consideration for the issuance by the Company to the Purchaser of the First Closing Debenture, the Purchaser shall pay to the Company an amount equal to the sum of (A) USD$2,000,000 minus i.e. i.e. (A) an initial First Closing Reserve Advance shall be released upon the conversion of USD$ 622,222 1,600,000 (B) a further First Closing Reserve Advance shall be released upon the conversion of USD$ 400,000 1,200,000 (C) a further First Closing Reserve Advance shall be released upon the conversion of USD$ 400,000 800,000 (D) a further First Closing Reserve Advance shall be released upon the conversion of USD$ 400,000 400,000 (E) a further First Closing Reserve Advance shall be released upon the conversion of USD$ 400,000 0 The obligation of the Purchaser to make First Closing Reserve Advances to the Company (a) shall expire at the maturity date of the First Closing Debenture regardless of whether the Purchaser has made First Closing Reserve Advances in the aggregate amount of the First Closing Reserve Amount to the Company as of such date; provided further, for the avoidance of doubt and notwithstanding anything to the contrary set forth herein, the original principal amount of the First Closing Debenture shall be the First Closing Principal Amount ( i.e. 2,222,222 ), however, if the aggregate amount of First Closing Reserve Advances made by the Purchaser to the Company on or prior to the maturity date of the First Closing Debenture is less than the First Closing Reserve Amount, then, effective as of the maturity date of the First Closing Debenture, the original principal amount of the First Closing Debenture shall be reduced by an amount equal to the sum of (A) USD$1,000,0000 minus (B) the aggregate amount of First Closing Reserve Advances made by the Purchaser to the Company on or prior to the maturity date of the First Closing Debenture. On the Second Closing Date, the Company agrees to sell to the Purchaser, and the Purchaser agrees to purchase from the Company, a 10% 2,777,777 10% 2,777,777 Sponsor Escrow Amount As an additional condition precedent to the Purchaser’s obligation to consummate the first Closing, on or prior to the First Closing Date, the Company shall cause the Sponsor to fund USD$ 1,000,000 200,000 (A) an initial Sponsor Disbursement shall be released upon the conversion of USD$ 1,422,222 800,000 (B) a further Sponsor Disbursement shall be released upon the conversion of USD$ 200,000 600,000 (C) a further Sponsor Disbursement shall be released upon the conversion of USD$ 200,000 400,000 (D) a further Sponsor Disbursement shall be released upon the conversion of USD$ 200,000 200,000 (E) a further Sponsor Disbursement shall be released upon the conversion of USD$ 200,000 0 Warrants As additional consideration for the Purchaser’s purchase of Debentures, the Company shall issue to the Purchaser, simultaneously with the issuance of each Debenture purchased by the Purchaser from the Company on the applicable Closing Date, a warrant to purchase the Company’s Ordinary Shares (each, as the same may be amended, amended and restated or otherwise modified from time to time, a “Warrant”, and collectively, the “Warrants”). Each such Warrant shall, among other things, (i) provide for the purchase by the Purchaser of a number of Ordinary Shares (the “Warrant Shares”) equal to 25% 4) Closings There may be up to three (3) Closings until such time as the earlier to occur of (1) subscriptions for the sale of the Debentures hereunder in an aggregate principal amount equal to the Aggregate Subscription Amount are funded by the Purchaser and (2) the termination of the Agreement. Penny Warrants The Company agrees that in the event that (i) the Company fails to transfer all of Energreen’s equity interests in CQ Oilseeds to the Company such that CQ Oilseeds becomes a wholly-owned subsidiary of the Company on or prior to the development and construction of CQ Oilseeds Facility (the “Facility”) so that the Facility may be occupied and utilized for its intended use and the first 100 pounds of oil seeds are processed by the Facility (the “Substantial Completion Date”), (ii) the Company fails to achieve the transfer of the Australian Crushing Plant Lease from Energreen to CQ Oilseeds on or prior to the Substantial Completion Date, (iii) CQ Oilseeds fails to grant to the Purchaser a first priority security interest in all of its assets, free and clear of all other liens and encumbrances other than the first priority security interest of the Purchaser pursuant to Australian Oilseeds General Security Deed and the Australian Leasehold Mortgage on or prior to the Substantial Completion Date, and/or (iv) any of CQ Oilseeds, Energreen, or the Company fails to comply with, or breaches any of the covenants in any Transaction Document, then (i) the Company shall issue to the Purchaser a warrant to purchase ten 0.01 4) The following table summarizes outstanding borrowings as of June 30, 2024 and 2023: Schedule of Borrowings Current Non-Current Total Current Non-Current Total 2024 2023 AUD$ AUD$ Current Non-Current Total Current Non-Current Total Secured bank loans (1) $ 978,574 $ 5,051,910 $ 6,030,484 $ 396,881 $ 2,078,570 $ 2,475,451 Convertible note, net of debt discount $ 1,181,953 $ - $ 1,181,953 $ - $ - $ - Total $ 2,160,527 $ 5,051,910 $ 7,212,437 $ 396,881 $ 2,078,570 $ 2,475,451 (1) Includes $ 3,878,833 2,151,651 no The following table summarizes the outstanding Convertible Note as of June 30, 2024 and 2023: Schedule of Outstanding Convertible Note June 30, June 30, AUD$ AUD$ Principal value of Convertible Note $ 1,874,574 $ - Debt discount (1) (692,621 ) - Convertible Note $ 1,181,953 $ - (1) The debt discount includes the following and is being amortized over 18 months: Schedule of Debt Discount AUD$ 10% OID $ 340,832 Fair value of Ordinary share Warrants 117,193 Fair value of Penny Warrants 218,107 Equity component 140,495 Total debt discount $ 816,627 Less: amortization (124,006 ) Debt discount at June 30, 2024 $ 692,621 The future payments of the equipment finance secured bank loan as of June 30, 2024 were as follows: Schedule of Future Payments of Finance Secured Bank Loan Calendar year AUD$ Remainder of 2024 $ 489,287 2025 978,573 2026 978,573 2027 978,573 2028 978,573 2029 244,643 Total payments outstanding 4,648,222 Less: accrued interest (769,389 ) Total equipment finance secured loan outstanding 3,878,833

Issued Capital

Issued Capital	12 Months Ended
	Jun. 30, 2024
Issued Capital
Issued Capital	13 Issued Capital Following the Business Combination, the Company has authorized 555,000,000 500,000,000 50,000,000 5,000,000 0.0001 i.e. Schedule of Issued Capital Following Business Combination 30 June 2024 30 June 2023 Number Share Number Share of shares capital of shares capital Issuance of shares to AOI shareholders 18,646,643 2,860 18,646,643 2,860 Issuance of shares to SPAC shareholders 124,768 19 - - Issuance of shares to SPAC Founders 2,666,900 409 - - Conversion of convertible notes 150,000 23 - - Issuance of shares in exchange for advisory services 694,391 107 Recapitalization costs (Note XX) Conversion of rights 941,400 144 - - Total - - - - Costs attributable to the issuance of shares in connection with the business combination - - - - Issued Capital 23,224,102 3,562 18,646,643 2,860 Share premium: 30 June 2024 30 June 2023 Share Premium Share Premium Issuance of shares to AOI shareholders 2,579,627 2,579,627 Issuance of shares to SPAC shareholders 3,024,191 - Issuance of shares to SPAC Founders (5,791,835 ) - Conversion of convertible notes 2,300,590 - Issuance of shares in exchange for advisory services (107 ) - Conversion of rights (144 ) - Issuance of convertible note – equity component 140,495 - Recapitalization costs 16,126,854 - Other shares (250 ) - Total 18,379,671 2,579,627 Less: Costs attributable to the issuance of shares in connection with the business combination (1,315,013 ) - Issued Capital 17,064,658 2,579,627

Warrants

Warrants	12 Months Ended
	Jun. 30, 2024
Warrants
Warrants	14 Warrants The Company accounts for the Public warrants, the Private Placement warrants, the Representative warrants, the Penny warrants, and the Arena Ordinary share warrants in accordance with the guidance contained in IAS 32 and IFRS 9 under which the Public warrants meet the criteria for equity treatment and are recorded as equity due to the settlement provision in the warrant agreement. In accordance with IAS 32 and IFRS 9, the Private Placement warrants, Representative warrants, the Penny warrants and Arena Ordinary share warrants (collectively the “Warrants”) are initially required to be classified as liability instruments in its entirety; therefore, the Warrants are required to be measured at fair value at each reporting period with changes in fair value recorded within earnings. The following table presents the warrants outstanding and exercisable on June 30, 2024: Schedule of Warrant Outstanding Public warrants 9,000,000 Private Placement warrants 479,000 Representative warrants 450,000 Arena Ordinary share warrants 458,720 Total warrants 10,387,720 As of June 30, 2023, the Company did not have any warrants issued. Public, Private, and Representative Warrants As part of EDOC’s IPO, EDOC issued warrants to third-party investors where each whole warrant entitles the holder to purchase one share of the Company’s ordinary shares at an exercise price of USD$ 11.50 11.50 450,000 11.50 These warrants expire on the fifth anniversary of the Business Combination or earlier upon redemption or liquidation and are exercisable commencing 30 days after the Business Combination, provided that the Company has an effective registration statement under the Securities Act covering the shares of common stock issuable upon exercise of the warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their warrants on a cashless basis under the circumstances specified in the warrant agreement) and registered, qualified or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder. The Company may call the warrants for redemption (excluding the private warrants, and any outstanding Representative’s Warrants, and any warrants underlying units issued to the Sponsor, initial shareholders, officers, directors or their affiliates in payment of Working Capital Loans made to the Company), in whole and not in part, at a price of USD$ 0.01 ● at any time while the warrants are exercisable, ● upon not less than 30 days’ prior written notice of redemption to each warrant holder, ● if, and only if, the reported last sale price of the Class A ordinary shares equals or exceeds $ 18.00 ● if, and only if, there is a current registration statement in effect with respect to the issuance of the Class A ordinary shares underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day until the date of redemption. Arena Ordinary Share Warrants In connection with the closing of the Business Combination, the Company closed the private placement, pursuant to the private offering rules under the Securities Act of 1933, as amended (the “Securities Act”), of the Arena Warrants and Debentures pursuant to the Securities Purchase Agreement dated August 23, 2023 between the Company, AOI, EDOC, certain AOI subsidiaries and Arena Investors, LP (the “PIPE Investors”) and executed the Arena Transaction Documents including the 10 25 Penny Warrants In connection with the Amendment No. 3 to the Securities Purchase Agreement the Company agrees that in the event that (w) the Company fails to achieve the transfer of all of Energreen’s equity interests in CQ Oilseeds to the Company such that CQ Oilseeds becomes a wholly-owned subsidiary of the Company on or prior to the Substantial Completion Date, (x) the Company fails to achieve the transfer of the Australian Crushing Plant Lease from Energreen to CQ Oilseeds on or prior to the Substantial Completion Date, (y) CQ Oilseeds fails to grant to the Purchaser a first priority security interest in all of its assets, free and clear of all other liens and encumbrances other than the first priority security interests of the Purchaser pursuant to the Australian CQ Oilseeds General Security Deed and the Australian Leasehold Mortgage on or prior to the Substantial Completion Date, on or prior to the Substantial Completion Date, and/or (z) any of CQ Oilseeds, Energreen, the Company or the Company fails to comply with, or breaches any of the covenants in any Transaction Document, then (i) the Company shall issue to the Purchaser a warrant to purchase ten million (10,000,000) Ordinary Shares at an exercise price of USD$0.01 per Ordinary Share (as the same may be amended, amended and restated or otherwise modified from time to time, a “Penny Warrant”) and (ii) the Company shall enter into a Registration Rights Agreement with the Purchaser providing registration rights with respect to the Underlying Shares issuable under the Penny Warrant with terms substantially similar to the terms provided in the First Registration Rights Agreement. The Penny Warrant shall, among other things, (i) provide for the purchase by the Purchaser of ten million (10,000,000) Ordinary Shares (the “Penny Warrant Shares”), subject to adjustment upon the occurrence of certain events as set forth in such Penny Warrant; (ii) be exercisable at a price of USD$0.01 per Ordinary Share; and (iii) be substantially in the form of Exhibit C attached hereto. The Company and AOI agree that, from time to time, upon written notice from the Purchaser, the Company shall provide and cause their Subsidiaries to provide the Purchaser with any information and documentation related to the progress of the construction of the CQ Oilseeds Facility as the Purchaser may request in its discretion.

Lease liabilities and right-of-

Lease liabilities and right-of-use assets	12 Months Ended
	Jun. 30, 2024
Lease liabilities and right-of-use assets	15 Lease liabilities and right-of-use assets The Company’s leases include rental of a solar power system and plant space. Lease liabilities are secured by the related leased assets. Solar power system lease The solar power system lease has a term commencing on October 31, 2015 through December 31, 2023. Land lease The Company leases land in Cootamundra, Australia, where the oilseed processing plant and ancillary buildings accommodating the equipment and facilities are located. The Cootamundra land lease has a term commencing on January 1, 2023 through December 31, 2025. Balances of the right-of use assets and lease liabilities are set forth on the accompanying statement of financial position. The following table shows the remaining contractual maturities of the Company’s lease liabilities and the right-of-use assets as of June 30, 2024 and 2023: Schedule of Contractual Maturities Lease Liabilities and Right of Use Assets Right-of-use assets 2024 2023 Restated At cost $ 1,347,718 $ 1,347,718 Less accumulated amortisation (403,298 ) (307,245 ) Total $ 944,420 $ 1,040,472 2024 2023 Restated Lease liabilities Within 1 year (Current) $ 89,109 $ 82,386 After 1 year but within 2 years 80,750 92,405 After 2 years but within 5 years 224,930 227,744 After 5 years 573,667 651,603 Non-current 879,347 971,752 Total $ 968,456 $ 1,054,138

Revenue

Revenue	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Revenue	16 Revenue The Company derives its revenue principally from wholesale and retail sales of chemical free, non-GMO, sustainable edible oils and products derived from oilseeds. The Company derives revenue from the transfer of goods at a point in time. The table below shows the Company’s revenue disaggregated by product type. Schedule of Revenue Disaggregated 2024 2023 Year Ended June 30, 2024 2023 Restated Wholesale oils $ 11,481,072 $ 20,451,942 Hype protein meals 9,175,505 5,577,709 Toll crushing service 222,095 2,156,827 Seeds - 664,000 Other sales 291,351 198,867 Retail oils 12,557,199 - Total revenues $ 33,727,222 $ 29,049,345

Cost of Sales

Cost of Sales	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Cost of Sales	17 Cost of Sales Schedule of Cost of sales 2024 2023 Year Ended June 30, 2024 2023 Restated Cost of finished goods $ 5,273,627 $ - Cost of material 17,432,898 18,710,436 Direct labor 1,917,665 2,154,793 Freight and storage 2,112,109 1,615,464 Depreciation 481,093 547,454 Occupancy costs 341,790 415,436 Repairs and maintenance 251,600 619,020 Total cost of sales $ 27,810,782 $ 24,062,603

General and administrative expe

General and administrative expenses	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
General and administrative expenses	18 General and administrative expenses Schedule of General and Administrative expenses 2024 2023 Year Ended June 30, 2024 2023 Restated Professional fees $ 973,482 $ 1,094,500 Employee costs 428,715 179,301 Insurance 492,676 152,911 Other expenses 546,879 265,908 Management fee 312,000 252,000 Expected credit losses 264,798 380,604 Travel expenses 112,291 39,290 Depreciation 17,473 24,444 Technology costs 17,187 42,784 Occupancy costs 43,990 12,298 Security 9,266 18,280 Utilities 6,086 5,112 Total general and administrative expenses $ 3,224,843 $ 2,467,432

Selling and marketing expenses

Selling and marketing expenses	12 Months Ended
	Jun. 30, 2024
Selling And Marketing Expenses
Selling and marketing expenses	19 Selling and marketing expenses Schedule of Selling and Marketing expenses 2024 2023 Year Ended June 30, 2024 2023 Professional fees $ 327,309 $ - Advertising and marketing expenses 85,227 - Total selling and marketing expenses $ 412,536 $ -

Other Income

Other Income	12 Months Ended
	Jun. 30, 2024
Other Income
Other Income	20 Other Income Schedule of Other Income 2024 2023 Year Ended June 30, 2024 2023 Gain on forgiveness of payables (1) $ 670,782 $ - Other income 37,129 48,273 Total other income $ 707,911 $ 48,273 (1) Includes forgiveness of legal fees of AUD$ 383,425 126,482 160,875

Key management personnel compen

Key management personnel compensation	12 Months Ended
	Jun. 30, 2024
Key Management Personnel Compensation
Key management personnel compensation	21 Key management personnel compensation Key management personnel remuneration included within employee expenses for the year is shown below: Schedule of Key Management Personnel 2024 2023 AUD$ AUD$ Short-term employee benefits 236,154 134,407 Post-employment benefits 27,158 13,441 Key management personnel 263,312 147,848

Interests in Associates

Interests in Associates	12 Months Ended
	Jun. 30, 2024
Interests In Associates
Interests in Associates	22 Interests in Associates Set out below are the associates and joint ventures of the Company as of 30 June 2024 and 2023 which, in the opinion of the directors, are material to the Company. The entities listed below have share capital consisting solely of ordinary shares, which are held directly by the Company. The country of incorporation or registration is also their principal place of business, and the proportion of ownership interest is the same as the proportion of voting rights held. Schedule of Interest in Associates Principal place of Percentage Percentage business/Country of Owned (%) * Owned (%) * Incorporation 2024 2023 Name of entity: Good Earth Oils Pty Ltd Australia 100 50 * The percentage of ownership interest held is equivalent to the percentage voting rights for all subsidiaries Good Earth Oils Pty Ltd., Good Earth Oils Pty Ltd is a sales and marketing company who promote editable oils to Australian local market through local supermarket retail chains. Its product range branding canola oils and vegetable oils under its unique branding “Cold Pressed No GMO” mostly sourced from the company group.

Finance Expenses

Finance Expenses	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Finance Expenses	23 Finance Expenses Schedule of Finance Expenses 2024 2023 AUD$ AUD$ Amortization of debt discount 124,006 - Interest expense 711,807 612,735 Total finance expenses 835,813 612,735

Income Tax Expense

Income Tax Expense	12 Months Ended
	Jun. 30, 2024
Income Tax Expense
Income Tax Expense	24 Income Tax Expense Schedule of Income Tax Expense 2024 2023 AUD$ AUD$ Current taxes 347,691 109,878 Deferred tax expense (benefit) (34,270 ) - Income tax expense 313,421 109,878 (a) Reconciliation of income tax to accounting profit: Schedule of Components of Income Tax Expense 2024 2023 AUD$ AUD$ (Loss)/Net Profit before Tax (20,917,260 ) 1,954,848 Tax 25 % 25 % Income tax benefit computed at the statutory tax rate (5,229,315 ) 488,712 Less: Tax offset of Research & Development incentive - 115,960 Tax adjustment of transaction cost to be amortized over the time (5,584,202 ) - Recoupment of prior year tax losses not previously brought to account 41,466 262,874 Income tax expense 313,421 109,878

Earnings per share

Earnings per share	12 Months Ended
	Jun. 30, 2024
Earnings per share attributable to the ordinary equity holders of the parent
Earnings per share	25 Earnings per share Schedule of Basic and Diluted Earning Per Share and Weighted Average Number of Shares (a) Basic earnings per share 2024 2023 AUD$ AUD$ Total basic (loss) earnings per share attributable to the ordinary equity holders of the company (1.07 ) 0.10 (b) Diluted earnings per share 2024 2023 AUD$ AUD$ Total diluted (loss) earnings per share attributable to the ordinary equity holders of the company (1.07 ) 0.10 (c) Weighted average number of shares used as the denominator 2024 2023 Weighted average number of ordinary shares used as the denominator in calculating basic earnings per share 19,900,741 18,646,643 Adjustments for calculation of diluted earnings per share: - - Amounts uncalled on partly paid shares and calls in arrears - - Options - - Deferred shares - - Convertible notes - - Weighted average number of ordinary shares and potential ordinary shares used as the denominator in calculating diluted earnings per share 19,900,741 18,646,643

Cash Flow Information

Cash Flow Information	12 Months Ended
	Jun. 30, 2024
Cash Flow Information
Cash Flow Information	26 Cash Flow Information (a) Reconciliation of cash Cash at the end of the financial year as shown in the consolidated statement of cash flows is reconciled to items in the consolidated statement of financial position as follows: Schedule of Reconciliation of Cash 2024 2023 AUD$ AUD$ Cash and cash equivalents 514,140 121,273 (b) Reconciliation of result for the year to cashflows from operating activities Reconciliation of net income to net cash provided by operating activities: Reconciliation of net income to net cash provided by operating activities: Schedule of Reconciliation of Net Income to Net Cash Provided by Operating Activities (Loss) Profit for the year (21,230,681 ) 1,844,970 Non-cash flows in profit: – gain on forgiveness of payables (670,782 ) – depreciation 498,566 571,899 – Recapitalization expense 16,301,915 - – change in fair value of warrants (141,874 ) - Changes in assets and liabilities: – (increase)/decrease in trade and other receivables (32,848 ) (884,401 ) – (increase)/decrease in prepayment of seed purchase 3,672,697 (2,593,941 ) – (increase)/decrease in other assets 351,485 (1,174,503 ) – (increase)/decrease in inventories (5,181,691 ) 112,917 – increase/(decrease) in trade and other payables (1) 3,742,915 2,778,396 – increase/(decrease) in provisions 505,368 34,459 Cash flows from operations (2,184,930 ) 689,796 (1) Included in this balance is a noncash amount related to recapitalization costs of $ 5,163,951 Non-cash investing and financing activities were as follows: Schedule of Non-cash Investing and Financing Activities 2024 2023 Acquisition of ROU assets and lease liabilities - 275,953 Purchases of property, plant and equipment in trade payables 877,967 64,011 Accrued expenses and warrant liabilities assumed upon closing of the merger with EDOC 5,938,467 - Promissory note – related party assumed upon closing of the merger with EDOC 1,216,928 -

Related Parties

Related Parties	12 Months Ended
	Jun. 30, 2024
Related Parties
Related Parties	27 Related Parties (a) The Company’s main related parties are as follows: Key management personnel — refer to Note 19. Associates — refer to Note 20. 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 years ending June 30, 2024 and 2023 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 years ended June 30, 2024 and 2023 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 years ended June 30, 2024 and 2023, the remaining related party loan relates to an interest free loan owed to CQ Oilseeds Pty Ltd. Schedule of Transactions Occurred with Related Parties Purchases of Sales of Meals Management AUD$ AUD$ AUD$ Related parties Energreen Nutrition Australia Pty Ltd. 12,651,382 4,838,204 312,000 Soon Soon Oilmills Sdn Bhd. * - 2,234 - Sunmania Pty Ltd. 104,000 - - * Gary Seaton has a 20% share of Soon Soon Oilmills Sdn Bhd. Purchases of Seed Sales of Oil and Meals Management Fee for the Year Ended 30 June 2023 AUD$ AUD$ Related parties Energreen Nutrition Australia Pty Ltd. 13,942,332 1,693,451 312,000 Good Earths Oils - 3,390,714 - Sunmania Pty Ltd. 104,000 - - (a) Loans to/from related parties The current loans are payable on demand and the non-current loans have a maturity date which is more than 12 months from the date of 30 June 2024. Schedule of Loans with Related Parties Current Non-current Total principal Balance as of 30 June 2024 Current Non-current Total AUD$ AUD$ AUD$ Due to related parties Energreen Nutrition Australia Pty Ltd. loan 3,863,250 - 3,863,250 JSKS Enterprises Pty Ltd. Loan 100,925 4,431,136 (1) (1) 4,532,061 CQ Oilseeds Pty Ltd. loan 59,371 59,371 Sunmania Pty Ltd loan 152,000 40,000 192,000 Less: Origin Food loan receivable (4,514 ) - (4,514 ) Total due to related parties 4,111,661 4,530,507 8,642,168 American Physicians LLC promissory note (2) 968,216 273,676 1,241,892 Energreen Nutrition Australia Pty Ltd. accounts payable 589,166 - 636,149 (1) Includes $ 1,164,860 (2) Includes $ 24,964 Current Non-current Total principal Balance as of 30 June 2023 Current Non-current Total principal AUD$ AUD$ AUD$ Due to related parties Energreen Nutrition Australia Pty Ltd. loan 1,948,630 - 1,948,630 Good Earth Oils Pty Ltd. loan 200,000 - 200,000 JSKS Enterprises Pty Ltd. Loan 980,005 2,853,929 (1) (1) 3.833.934 CQ Oilseeds Pty Ltd. loan 59,371 - 59,371 Sunmania Pty Ltd loan - 20,000 20,000 Total due to related parties 3,188,006 2,873,929 6,061,935 Good Earth Oils Pty Ltd. accounts payable 525,000 - 525,000 Energreen Nutrition Australia Pty Ltd. accounts payable 4,411,423 - 4,411,423 Due from related parties Good Earth Oils Pty Ltd. accounts receivable 1,226,945 - 1,226,945 (1) Includes $ 1,004,319 Interest paid to Energreen Nutrition Australia Pty Ltd. was AUD$ 26,822 82,916 Promissory Notes On March 21, 2024, the Company issued two promissory notes in the principal amounts of USD$ 450,000 500,000 The First Promissory Note accrues interest on the principal outstanding from time to time at a rate per annum equal to term SOFR for the interest period commencing on March 21, 2024. Interest shall be calculated on the basis on a 360-day year and actual days elapsed. The First Promissory Note principal and accrued interest are due and payable as follows: (i) USD$ 112,500 (ii) USD$ 112,500 (iii) USD $ 112,500 (iv) USD$ 112,500 As of June 30, 2024, there was AUD$ 690,184 450,000 The Second Promissory Note accrues interest on the principal outstanding from time to time at a rate per annum equal to term SOFR for the interest period commencing on March 21, 2024. Interest shall be calculated on the basis on a 360-day year and actual days elapsed. The Second Promissory Note principal and accrued interest are due and payable as follows: (i) USD$ 165,000 (ii) USD$ 165,000 (iii) Remaining balance plus any accrued but unpaid interest shall be paid on December 21, 2025. As of June 30, 2024, there was AUD$ 526,744 343,437 Accrued interest on the First Promissory Note and the Second Promissory Note was AUD$ 24,964 (d) Superannuation contributions Schedule of Superannuation Contributions 2024 2023 AUD$ AUD$ Contributions to superannuation funds on behalf of employees 189,411 184,877

Fair value measurement

Fair value measurement	12 Months Ended
	Jun. 30, 2024
Disclosure of fair value measurement of assets [abstract]
Fair value measurement	28 Fair value measurement A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurement are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows: ● Level 1: quoted market price (unadjusted) in an active market for identical assets or liabilities that the entity can access at the measurement date. ● Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly. ● Level 3: inputs that are unobservable inputs for the asset or liability. The carrying amounts of the financial assets and financial liabilities approximate their fair values. The fair values of cash and cash equivalents, prepaid assets, accounts payable and accrued expenses are estimated to approximate the carrying values as of June 30, 2024 and June 30 2023, due to the short maturities of such instruments. The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis on June 30, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Schedule of Company’s Fair Value on a Recurring Basis June 30, June 30, Description: Level 2024 2023 AUD AUD Liabilities: Warrant liability—Private and Representative Warrants 3 12,676 - Warrant liability – Penny Warrants 3 146,730 - Warrant liability – Arena Ordinary Share Warrants 3 79,207 - Total 238,613 - The Private Warrants, Representative’s Warrants, Penny Warrants, and Arena Ordinary Share Warrants are accounted for as liabilities and are measured at fair value as of each reporting period. Changes in the fair value of the Warrants are recorded in the statements of operations for each period. The Private Warrants, Representative Warrants, Penny Warrants, and Arena Ordinary Share Warrants were valued using a Montel Carlo simulation model, which is considered to be a Level 3 fair value measurement. Inherent in an options pricing model are assumptions related to expected share-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its ordinary shares based on historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates remaining at zero. There were no transfers between Levels 1, 2 or 3 during the period ended June 30, 2024. The following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of June 30, 2024. The Representative Warrants were valued using similar information, except for the strike price which is USD$ 12 Schedule of Fair Value Measurements for Private Warrants June 30, 2024 $USD Exercise price $ 11.50 Share price $ 0.97 Volatility 54.9 % Expected life 4.73 Risk-free rate 4.33 % Dividend yield - % The following table provides quantitative information regarding Level 3 fair value measurements for the Penny Warrants and the Arena Ordinary Share Warrants as of June 30, 2024. Schedule of Fair Value Measurements of Warrants June 30, Initial value April 8, 2024 2024 $USD $USD Exercise price 92.5% of average lowest daily VWAP during the 10 preceding trading days 92.5% of average lowest daily VWAP during the 10 preceding trading days Share price $ 0.97 $ 1.43 Volatility 54.9 % 51.9 % Expected life 4.83 5.0 Risk-free rate 4.33 % 4.43 % Dividend yield - % - % The following table presents a summary of the changes in the fair value of the Private Warrants Penny Warrants, and Arena Warrants, Level 3 liabilities, measured on a recurring basis. Schedule of Changes in the Fair Value Private Placement Representative Arena Ordinary Share Penny Total $AUD $AUD $AUD $AUD Fair value as of June 30, 2023 $ - $ - $ - $ - $ - Initial measurement at Business Combination 44,339 847 117,193 218,108 380,487 Change in fair value (31,684 ) (826 ) (37,986 ) (71,378 ) (141,874 ) Fair value as of June 30, 2024 $ 12,655 $ 21 $ 79,207 $ 146,730 $ 238,613

Financial Risk Management Objec

Financial Risk Management Objectives and Policies	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Financial Risk Management Objectives and Policies	29 Financial Risk Management Objectives and Policies The Company’s principal financial liabilities comprise convertible notes, promissory notes and borrowings, related party loans, lease liabilities, and trade and other payables. The main purpose of these financial liabilities is to finance the Company’s operations. The Company’s principal financial assets include trade and other receivables and cash and cash equivalents that derive directly from its operations. The main risks arising from the Company’s financial instruments are market risk, liquidity risk and credit risk. The Board of Directors reviews and agrees policies for managing each of these risks which are summarised below: Market risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, currency risk and other price risk, such as equity price risk and commodity risk. The sensitivity analyses in the following sections relate to the position as at June 30, 2024 and 2023. Interest rate risk The Company’s main interest rate risk arises from long-term borrowings with variable rates, which exposes the Company to cash flow interest rate risk. As of June 30, 2024 and 2023, the nominal amount of borrowings to credit institutions with floating interest rates are AUD$ 6,030,484 3,584,887 The table below shows the estimated effect on profit or loss and equity of a parallel shift of the interest rate curves up or down by one percent on loans without fixed interest rates. This analysis assumes that all other variables, in particular foreign currency rates, remain constant. The calculation considers the effect of financial instruments with variable interest rates. The analysis is performed on the same basis for 2024 and 2023. Schedule of Risk Impact on loss before June 30, 2024 June 30, 2023 Interest rates - increase/decrease by 1% +/- 7,118 +/- 5,521 Credit risk Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company’s cash and cash equivalents are generally held with large financial institutions. Although the Company’s deposits may exceed federally insured limits, the financial institutions that the Company uses have high investment-grade credit ratings and, as a result, the Company believes that, as of June 30, 2024, its risk relating to deposits exceeding federally insured limits was not significant. The Company has no significant off-balance sheet risk such as foreign exchange contracts, options contracts, or other hedging arrangements. The Company believes its credit policies are prudent and reflect normal industry terms and business risk. The Company generally does not require collateral from its customers and generally requires payment from zero to 90 days from the invoice date with typical terms of 30 days. As of June 30, 2024, three customers accounted for 60.7 46 Foreign currency risk Although the Company is exposed to foreign currency risk from its international operations, the Company does not consider it to have a material impact. Certain transactions of the Company and its subsidiaries are denominated in currencies other than the functional currency. Foreign currency transactions totaled $ 28,097 0 Liquidity risk The Company limits its liquidity risk primarily from the funds generated from operations to settle supplier dues and provide the Company with sufficient funds to enable it to meet its financial obligations as they fall due. The table below summarises the maturities of the Company’s undiscounted financial liabilities, based on contractual payment dates. Schedule of Undiscounted Financial Liabilities On demand Less than 3 months 3 months to 1 to 5 years Total AUD$ AUD$ AUD$ AUD$ AUD$ June 30, 2024 Lease liabilities - 31,962 95,885 1,107,924 1,235,771 Promissory notes - - 943,252 - 943,252 Secured borrowings - - 489,287 5,541,197 6,030,484 Income tax payable 128,927 184,036 - 312,963 Trade and other payables - 5,171,490 1,533,687 3,161,341 9,866,518 Amount due to related parties - 589,166 - - 589,166 Total - 5,921,545 3,246,147 9,810,462 18,978,154 June 30, 2023 Lease liabilities - 31,962 95,885 1,235,771 1,363,618 Secured borrowings - 396,881 - 2,078,569 2,475,450 Trade and other payables - 1,776,345 - - 1,776,345 Amount due to related parties - 4,936,423 - - 4,936,423 Total - 7,141,611 95,885 3,314,340 10,551,836

Recapitalization Costs

Recapitalization Costs	12 Months Ended
	Jun. 30, 2024
Recapitalization Costs
Recapitalization Costs	30 Recapitalization Costs The difference in the fair value of the shares issued by the Company, the accounting acquirer, and the fair value of the SPAC’s accounting acquiree’s identifiable net assets represent a service received by the accounting acquirer. This difference is considered as cost of listing (recapitalization) and recorded in the consolidated profit or loss and other comprehensive income. The following table displays the calculation of the listing costs recognized for the year ended June 30, 2024: Schedule of Recapitalization Costs Number of shares/warrants At Closing Date AUD$ Net deficit from SPAC transferred to the Company - 7,048,439 Class A Ordinary Shares 1,066,168 - Founder shareholders and other advisors 2,666,900 - Total shares issued to SPAC 3,733,068 - Diluted share price at Closing Date 4.32 - Total value transferred to the SPAC - 16,126,854 Recapitalization costs - 23,210,293

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Commitments and Contingencies	31 Commitments and Contingencies In the opinion of the Directors, the Company did not nil Other Commitments On March 21, 2024, the Company entered into a fee modification agreement (the “Agreement”) with I-Bankers Securities, Inc. (“IBS”) related to the fees owed to IBS at the closing of the Business Combination pursuant to the original retainer letter (the “Owed Amounts”), for which IBS provided financial representation to EDOC regarding the Business Combination. Pursuant to the Agreement, IBS agreed to accept a payment plan for the Owed Amounts as follows: (a) USD$ 1,550,000 (b) The remaining balance owed of USD$ 1,161,250 The first payment is to be paid within three (3) business days of funding the second tranche of the Arena PIPE in an amount equal to at least 15% of that tranche, or USD$375,000. The second payment is to be paid within three (3) business days of funding of the third tranche of the Arena PIPE in an amount equal to at least 15% of that tranche, or USD$375,000 1,161,250 (c) Deferred Cash Payment Obligations shall be accelerated in the event the Company issues debt, equity, or other equity-linked securities in one or more public or private offerings (“Capital Event”). Upon the occurrence of a Capital Event the Company shall pay from the Proceeds of the applicable capital sources within no more than three (3) business days following the consummation of such Capital Event of at least twenty percent (20%) of the Proceeds, up to the amount of any then-outstanding Deferred Cash Payment Obligations. As of June 30, 2024, the Company has paid USD$ 1,550,000 1,781,058 In June 2024, the Company entered into a payment agreement with Ellenoff Grossman & Schole LLP (“EGS”) related to the fees owed to EGS at the closing of the Business Combination for which EGS provided legal representation to EDOC regarding the Business Combination. Pursuant to the agreement, the EGS agreed to reduce the amount owed by the Company by USD$ 250,000 2,100,000 100,000 200,000 As of June 30, 2024, the Company has paid USD$ 100,000 3,220,859

Net Tangible Assets

Net Tangible Assets	12 Months Ended
	Jun. 30, 2024
Net Tangible Assets
Net Tangible Assets	32 Net Tangible Assets Net tangible assets per ordinary share have been determined using the net assets on the consolidated statement of financial position adjusted for non-controlling interests, intangible assets and goodwill.

Events Occurring After the Repo

Events Occurring After the Reporting Date	12 Months Ended
	Jun. 30, 2024
Events Occurring After Reporting Date
Events Occurring After the Reporting Date	33 Events Occurring After the Reporting Date The consolidated financial report was authorised for issue by the board of directors. No matters or circumstances have arisen since the end of the financial year which significantly affected or could significantly affect the operations of the Company, the results of those operations, or the state of affairs of the Company in future financial years.

Parent entity

Parent entity	12 Months Ended
	Jun. 30, 2024
Parent Entity
Parent entity	34 Parent entity The Company is controlled by the following entities: Schedule of Parent Entity Principal place of Percentage Percentage business/Country of Owned (%) * Owned (%) * Incorporation 2024 2023 Parent entities: JSKS (Trustee as Gary Seaton Family Trust) (ultimate parent entity and controlling party) Australia 57 75 * The percentage of ownership interest held is equivalent to the percentage voting rights for all subsidiaries. The following information has been extracted from the books and records of the parent, Australian Oilseeds Holdings Ltd. and has been prepared in accordance with IFRS Accounting Standards. The financial information for the parent entity, Australian Oilseeds Holdings Ltd. has been prepared on the same basis as the consolidated financial statements except as disclosed below. Investments in subsidiaries, associates and joint ventures Investments in subsidiaries, associates and joint venture entities are accounted for at cost in the consolidated financial statements of the parent entity. Dividends received from associates are recognised in the parent entity profit or loss, rather than being deducted from the carrying amount of these investments. Current tax liabilities (assets) and deferred tax assets arising from unused tax losses and tax credits in the subsidiaries are utilised in subsidiaries individual level. Schedule of Current Tax Liabilities (Assets) and Deferred Tax Assets from Unused Tax Losses and Tax Credits 2024 2023 AUD$ AUD$ Statement of Financial Position Assets Current assets 2,391 39,717 Non-current assets 8,408,689 7,519,761 Total Assets 8,411,080 7,559,478 Liabilities Current liabilities 4,825,608 2,864,785 Total Liabilities 4,825,608 2,864,785 Equity Issued capital 2,582,487 2,582,487 Retained earnings (2,255,944 ) (741,723 ) Total Equity 326,543 1,840,764 Statement of Profit or Loss and Other Comprehensive Income Total (loss) profit or loss for the year (1,514,221 ) (559,165 ) Total comprehensive (loss) income (1,514,221 ) (559,165 )

Statutory Information

Statutory Information	12 Months Ended
	Jun. 30, 2024
Statutory Information
Statutory Information	34 Statutory Information The registered office and principal place of business of the company is: Australian Oilseeds Investments Pty Ltd. Unit 2, 100 Park Road SLACKS CREEK QLD 4127

Summary of Material Accountin_2

Summary of Material Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2024
Summary Of Material Accounting Policies
Basis of consolidation	(a) Basis of consolidation Australian Oilseeds Holdings Ltd. is a Cayman Islands exempted company (the “Company,” “we,” “us” or “Australian Oilseeds”) formed on December 29, 2022. The Company’s subsidiaries include Australian Oilseeds Investments Pty Ltd., an Australian proprietary company; Good Earth Oils Pty Ltd. an Australian proprietary company; Cowcumbla Investments Pty Ltd., an Australian proprietary company, which is 82.7 The Company’s financial statements comprise the financial statements of the Company and its subsidiaries as of June 30, each year. Subsidiaries are consolidated from the date of their acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date that control ceases. The financial statements of subsidiaries are prepared for the same reporting year as the parent Company, using consistent accounting policies. Intra-company balances and transactions, including unrealized profits arising from intra-company transactions, have been eliminated. Unrealized losses are eliminated unless the transaction provides evidence of an impairment of the asset transferred. Non-controlling interests represent the equity in subsidiaries that is not attributable, directly or indirectly, to the Parent shareholders. Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Specifically, the Company controls an investee if and only if the Company has: Ø Power over the investee ( i.e. Ø Exposure, or rights, to variable returns from its involvement with the investee, and Ø The ability to use its power over the investee to affect its returns. Generally, there is a presumption that a majority of voting rights results in control. To support this presumption and when the Company has less than a majority of the voting or similar rights of an investee, the Company considers all relevant facts and circumstances in assessing whether it has power over an investee, including: Ø The contractual arrangement with the other vote holders of the investee Ø Rights arising from other contractual arrangements Ø The Company’s voting rights and potential voting rights The Company re-assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Assets, liabilities, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Company gains control until the date the Company ceases 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, 2024 and 2023 were as follows: Schedule of Subsidiaries Subsidiaries % of legal ownership 2024 % of legal ownership 2023 Country of Incorporation Principal business 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.
Going Concern	(b) Going Concern The Company incurred a loss after income tax of AUD$ 21,230,681 1,844,970 6,965,530 678,768 2,184,930 689,796 As at 30 June 2024 and 2023, the consolidated entity had cash in hand and at bank of AUD$ 514,140 121,273 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 1,216,928 1,533,742 In addition to the above unpaid costs incurred by EDOC, the Company incurred additional professional costs of AUD$ 1,031,301 Therefore, the Company’s ability to continue its business activities as a going concern is dependent upon the Company deriving sufficient cash from the business operation and being able to draw down additional long-term debt from the senior debt provider, Commonwealth Bank of Australia, who has provided a total facility loan of AUD$ 14,000,000 8,000,000 6 50 Accordingly, the directors have prepared the financial statements on a going concern basis. As discussed in Note 1 to the consolidated financial statements, the Company has incurred operating loss and negative cash flows from operating activities in fiscal year 2024. Management’s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Revenue and other income	(c) Revenue and other income Revenue from contracts with customers The core principle of IFRS 15 is that revenue is recognised on a basis that reflects the transfer of promised goods or services to customers at an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. Revenue is recognised by applying a five-step model as follows: 1. Identify the contract with the customer 2. Identify the performance obligations 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations 5. Recognise revenue as and when control of the performance obligations is transferred Generally, revenue is recognized at a point in time where the ownership, benefits and risks of goods are transferred to the customers. None of the revenue streams of the Company have any significant financing terms as there are less than 12 months between receipt of funds and satisfaction of performance obligations. Variable consideration within the transaction price, if any, reflects concessions provided to the customer such as discounts, rebates and refunds, any potential bonuses receivable from the customer and any other contingent events. Such estimates are determined using either the ‘expected value’ or ‘most likely amount’ method. The measurement of variable consideration is subject to a constraining principle whereby revenue will only be recognised to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur. The measurement constraint continues until the uncertainty associated with the variable consideration is subsequently resolved. Amounts received that are subject to the constraining principle are recognised as a refund liability. There is no multiple performance obligations in a contract and the sales is recognized at the point in time of delivery goods to customers. Specific revenue streams The revenue recognition policies for the principal revenue streams of the Company include the following items. Retail revenue Revenue from sales made to retail customers who are the supermarket chain is recognised when control of the goods has transferred, being the point in time when 1) the goods have been shipped to and accepted by the retail customers ( i.e. e.g On delivery of the goods to the retail customers and accepted by them, the Company recognises a receivable as this represents the point in time at which the Company’s right to consideration becomes unconditional, as only the passage of time is required before payment is due. Wholesale revenue Revenue from sales made to wholesale customers is recognised when control of the goods has transferred, being the point in time when 1) the goods have been shipped to the wholesaler and 2) the wholesaler has full discretion over the subsequent distribution of the goods and the price at which the goods are sold. Based on the terms of the contract, at the time the goods are shipped, the wholesaler is deemed to have accepted the products and therefore assumes any related inventory risk ( e.g. On delivery of the goods to the wholesaler ( i.e. With regard to related party sales, revenue is not recognized by the Company, as seller, when purchased by Energreen. The Company’s accounting policy with regards to these resales by Energreen is to only recognize the sales when Energreen Nutrition contracts to sell the product to a third party. With regard to related party sales, Energreen acts as the sales agent and the transaction is back-to-back nature which the Company only recognized the sales when Energreen Nutrition resells the product to a third party.
Income Tax	(d) Income Tax The tax expense recognised in the consolidated statement of profit or loss and other comprehensive income (loss) comprises current income tax expense plus deferred tax expense. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (loss) for the year and is measured at the amount expected to be paid to (recovered from) the taxation authorities, using the tax rates and laws that have been enacted or substantively enacted by the end of the reporting period. Current tax liabilities (assets) are measured at the amounts expected to be paid to (recovered from) the relevant taxation authority.
Borrowing costs	(e) Borrowing costs Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are capitalised as part of the cost of that asset. All other borrowing costs are recognised as an expense in the period in which they are incurred.
Inventories	(f) Inventories Inventories are measured at the lower of cost and net realisable value. The cost of inventory is determined using the weighted average costs basis and is net of any rebates and discounts received. Net realisable value is estimated using the most reliable evidence available at the reporting date and inventory is written down through an obsolescence provision if necessary.
Property, plant and equipment	(g) Property, plant and equipment Each class of property, plant and equipment is carried at cost or fair value less, where applicable, any accumulated depreciation and impairment. Land and buildings Land and buildings are measured using the cost model. Plant and equipment Plant and equipment are measured using the cost model. Depreciation Property, plant and equipment, excluding freehold land, is depreciated on a diminishing value method over the assets’ useful life to the Company, commencing when the asset is ready for use. The depreciation rates used for each class of depreciable assets are shown below: Schedule of Depreciation rates Depreciation Fixed asset class rate Buildings 3% Plant and Equipment 3% 33% Motor Vehicles 17% 25% Office Equipment 3% 50% At the end of each annual reporting period, the depreciation method, useful life and residual value of each asset is reviewed. Any revisions are accounted for prospectively as a change in estimate.
Financial instruments	(h) Financial instruments Financial instruments are recognised initially on the date that the Company becomes party to the contractual provisions of the instrument. On initial recognition, all financial instruments are measured at fair value plus transaction costs (except for instruments measured at fair value through profit or loss where transaction costs are expensed as incurred). Financial assets All recognised financial assets are subsequently measured in their entirety at either amortised cost or fair value, depending on the classification of the financial assets. Classification On initial recognition, the Company classifies its financial assets into the following categories, those measured at: ● amortised cost ● fair value through profit or loss — FVTPL ● fair value through other comprehensive income — equity instrument (FVOCI — equity) ● fair value through other comprehensive income — debt investments (FVOCI — debt) Financial assets are not reclassified subsequent to their initial recognition unless the Company changes its business model for managing financial assets. Amortised cost Assets measured at amortised cost are financial assets where: ● the business model is to hold assets to collect contractual cash flows; and ● the contractual terms give rise on specified dates to cash flows are solely payments of principal and interest on the principal amount outstanding. The Company’s financial assets measured at amortised cost comprise trade and other receivables and cash and cash equivalents in the consolidated statement of financial position. Subsequent to initial recognition, these assets are carried at amortised cost using the effective interest rate method less provision for impairment. Interest income, foreign exchange gains or losses and impairment are recognised in profit or loss. Gain or loss on derecognition is recognised in profit or loss. Financial assets through profit or loss All financial assets not classified as measured at amortised cost or fair value through other comprehensive income as described above are measured at FVTPL. Net gains or losses, including any interest or dividend income, are recognised in profit or loss. Concentration of Key Customers A substantial portion of the Company’s products are sold to its top five customers. For the year ended June 30, 2024 and 2023, 64.8% 59.4 49.4% 46.0 Schedule of Total Sales From Each Customer Total Sales Outstanding Balance of Trade Receivables Total Sales for Outstanding Balance of Trade the Year Ended Receivables as at 30 June 2024 30 June 2024 Customer AUD$ AUD$ Daabon Organic Australia Pty Ltd. 6,026,698 1,703,927 Costco Wholesale Australia 5,857,260 1,229,271 Energreen Nutrition Australia Pty Ltd. 4,838,204 - Hygain NSW (Proprietary) Ltd. 3,306,466 250,845 100% Bottling Company Pty Ltd. 1,911,641 - Total Sales Outstanding Balance of Trade Receivables Customer Total Sales for AUD$ Outstanding AUD$ 100% Bottling Company Pty Ltd. 5,484,307 1,446,763 Hygain NSW (Proprietary) Ltd. 4,504,121 453,344 Good Earth Oils Pty Ltd. 3,380,714 1,226,945 Pryde’s EasiFeed Pty Ltd. 2,179,696 155,412 Energreen Nutrition Australia Pty Ltd. 1,693,451 - If the sales performance of any of the Company’s key customers declines or if they terminate their cooperation with us or start to cooperate with any of the Company’s competitors, or if there is any modification as to the sales and purchase terms entered into with any of our key customers, our business, financial condition and revenue would be seriously impacted. Impairment of financial assets Impairment of financial assets is recognised on an expected credit loss (ECL) basis for the following assets: ● financial assets measured at amortised cost; and ● debt investments measured at FVOCI. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Company considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis based on the Company’s historical experience and informed credit assessment and including forward-looking information. The Company uses the presumption that an asset which is more than 30 days past due has seen a significant increase in credit risk. The Company uses the presumption that a financial asset is in default when: ● the other party is unlikely to pay its credit obligations to the Company in full, without recourse to the Company to actions such as realising security (if any is held); or ● the financial assets is more than 90 days past due. Credit losses are measured as the present value of the difference between the cash flows due to the Company in accordance with the contract and the cash flows expected to be received. This is applied using a probability weighted approach. Trade receivables and contract assets Impairment of trade receivables and contract assets have been determined using the simplified approach in IFRS 9 which uses an estimation of lifetime expected credit losses. The Company has determined the probability of non-payment of the receivable and contract assets and multiplied this by the amount of the expected loss arising from default. The amount of the impairment is recorded in a separate allowance account with the loss being recognised in finance expense. Once the receivable is determined to be uncollectable then the gross carrying amount is written off against the associated allowance. Where the Company renegotiates the terms of trade receivables due from certain customers, the new expected cash flows are discounted at the original effective interest rate and any resulting difference to the carrying value is recognised in profit or loss. Other financial assets measured at amortised cost Impairment of other financial assets measured at amortised cost are determined using the expected credit loss model in IFRS 9. On initial recognition of the asset, an estimate of the expected credit losses for the next 12 months is recognised. Where the asset has experienced significant increase in credit risk then the lifetime losses are estimated and recognised. Financial liabilities The Company measures all financial liabilities initially at fair value less transaction costs, subsequently financial liabilities are measured at amortised cost using the effective interest rate method. The financial liabilities of the Company comprise trade payables, bank and other loans and lease liabilities.
Impairment of non-financial assets	(i) Impairment of non-financial assets At the end of each reporting period the Company determines whether there is evidence of an impairment indicator for non-financial assets. Where an indicator exists and regardless of goodwill, indefinite life intangible assets and intangible assets not yet available for use, the recoverable amount of the asset is estimated. Where assets do not operate independently of other assets, the recoverable amount of the relevant cash-generating unit (CGU) is estimated. The recoverable amount of an asset or CGU is the higher of the fair value, less costs of disposal and the value in use. Value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit. Where the recoverable amount is less than the carrying amount, an impairment loss is recognised in profit or loss. Reversal indicators are considered in subsequent periods for all assets which have suffered an impairment loss, except for goodwill.
Intangible assets	(j) Intangible assets Goodwill Goodwill is carried at cost less accumulated impairment losses. The value of goodwill recognised on the acquisition of each subsidiary in which the Company holds less than 100% Under the ‘full goodwill method’, the fair values of the non-controlling interests are determined using valuation techniques which make the maximum use of market information where available. Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill on acquisition of associates is included in investments in associates. Goodwill is not amortised but is tested for impairment annually at the end of financial year and is allocated to the Company’s cash generating units or groups of cash generating units, which represent the lowest level at which goodwill is monitored but where such a level is not larger than an operating segment. Gains and losses on the disposal of an entity include the carrying amount of goodwill related to the entity sold.
Cash and cash equivalents	(k) Cash and cash equivalents Cash and cash equivalents comprise cash on hand, demand deposits and short-term investments which are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value.
Employee benefits	(l) Employee benefits Provision is made for the Company’s liability for employee benefits arising from services rendered by employees to the end of the reporting period. Employee benefits that are expected to be wholly settled within one year have been measured at the amounts expected to be paid when the liability is settled. Employee benefits expected to be settled more than one year after the end of the reporting period have been measured at the present value of the estimated future cash outflows to be made for those benefits. In determining the liability, consideration is given to employee wage increases and the probability that the employee may satisfy vesting requirements. Cashflows are discounted using market yields on high quality corporate bond rates incorporating bonds rated AAA or AA by credit agencies, with terms to maturity that match the expected timing of cashflows. Changes in the measurement of the liability are recognised in profit or loss.
Provisions	(m) Provisions Provisions are recognised when the Company has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result, and that outflow can be reliably measured. Provisions are measured at the present value of management’s best estimate of the outflow required to settle the obligation at the end of the reporting period. The discount rate used is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the unwinding of the discount is taken to finance costs in the consolidated statement of profit or loss and other comprehensive income.
Convertible Promissory Note	(n) Convertible Promissory Note Convertible notes are presented as a financial liability in the consolidated statement of financial position. On issuance of the convertible notes, the liability is measured at fair value, and subsequently carried at amortised cost (net of transaction costs) until it is extinguished on conversion or redemption. Convertible notes are classified as current liabilities based on the expected conversion date in accordance with the convertible note’s agreements.
Derivative warrant liabilities	(o) Derivative warrant liabilities The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued share purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to IAS 32 and IFRS 9. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. The Company accounts for its 479,000 450,000 The Company accounts for its 458,720
Embedded Derivatives	(p) Embedded Derivatives A derivative embedded in a hybrid contract is separated from the host and accounted for as a separate derivative if, the economic characteristics and risks are not closely related to the host, a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative, and the hybrid contract is not measured at fair value through profit or loss. Embedded derivatives are measured at fair value with changes in fair value recognised in profit or loss. Reassessment only occurs if there is either a change in the terms of the contract that significantly modifies the cash flows that would otherwise be required or a reclassification of a financial asset out of the fair value through profit or loss category.
Segment Reporting	( q Segment Reporting Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The CODM reviews financial information presented on a consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance. As such, the Company has determined that it operates as one operating segment.
New and amended standards and interpretations	(r ) New and amended standards and interpretations i) New standards, amendments to published approved accounting and reporting standards and interpretations which are effective during the year The Company has applied the following standards and amendments for the first time for its annual reporting for the period commencing 1 July 2023: ● Definition of Accounting Estimates - amendments to IAS 8 ● International Tax Reform - Pillar Two Model Rules - amendments to IAS ● Deferred Tax related to Assets and Liabilities arising from a Single Transaction - amendments to IAS 12 ● Disclosure of Accounting Policies - Amendments to IAS 1 and IFRS Practice Statement 2 The amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the current or future periods. ii) Standards, amendments to published standards and interpretations that are not yet effective and have not been early adopted by the Company ● Amendments to IFRS 10 and IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture ● Amendments to IAS 1 - Classification of Liabilities as Current or Non-current ● Amendments to IAS 7 and IFRS 7 - Supplier Finance Arrangements ● Amendments to IFRS 16 - Lease Liability in a Sale and Leaseback ● Amendments to IFRS 18 – Presentation and Disclosure in Financial Statements The amendments listed above have been published but are not mandatory for 30 June 2024 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.

Establishment and Operations (T

Establishment and Operations (Tables)	12 Months Ended
	Jun. 30, 2024
Establishment And Operations
Schedule of Proceeds Raised and Issuance Costs Incurred Related to the Business Combination	The following table summarizes the proceeds raised and issuance costs incurred related to the Business Combination on 30 March 2024: Schedule of Proceeds Raised and Issuance Costs Incurred Related to the Business Combination Number of shares AUD Shares issued to SPAC public investors (Note 13) 1,066,168 3,024,210 Shares issued to SPAC Founders (Note 13) 2,666,900 - 3,733,068 3,024,210 Cash from reverse recapitalization 3,024,210 SPAC reverse recapitalization professional fees (1,315,013 ) Net proceeds from reverse recapitalization 1,709,197

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	12 Months Ended
	Jun. 30, 2024
Restatement Of Previously Issued Financial Statements
Summary of Error Corrections and Prior Period Adjustments	The impact of the restatements on the line items within the previously reported consolidated Audited consolidated Statement of Financial Position at June 30, 2023 and 2022, included in the Company’s Form F-1 filed with the SEC on April 29, 2024 (the “Original Report”) are reported below. Summary of Error Corrections and Prior Period Adjustments Statement of Financial Position as of June 30, 2023 As Previously Reported Adjustment As Restated Trade and other receivables $ 4,579,879 $ (142,626 ) $ 4,437,253 Prepayment of seed purchase $ 3,951,896 $ (279,199 ) $ 3,672,697 Tax assets $ 224,215 $ 29,545 $ 253,760 Inventories $ 1,143,033 $ (122,564 ) $ 1,020,469 Total current assets $ 10,319,851 $ (514,844 ) $ 9,805,007 Property, plant and equipment $ 10,261,910 $ 280,682 $ 10,542,592 Right-of-use asset $ - $ 1,040,472 $ 1,040,472 Total non-current assets $ 12,934,382 $ 1,321,154 $ 14,255,536 Accounts receivable Total assets $ 23,254,233 $ 806,310 $ 24,060,543 Trade and other payables $ 6,473,495 $ 239,273 $ 6,712,768 Lease liability, current $ - $ 82,386 $ 82,386 Related party loans $ 4,585,751 $ (1,397,745 ) $ 3,188,006 Total current liabilities (1) $ 10,211,821 $ 271,954 $ 10,483,775 Lease liability, non-current $ - $ 971,752 $ 971,752 Related party loans $ 2,982,499 $ (108,570 ) $ 2,873,929 Total non-current liabilities (1) $ 5,061,069 $ 863,182 $ 5,924,251 Other assets Total liabilities $ 15,272,890 $ 1,135,136 $ 16,408,026 Retained earnings $ 4,051,390 $ (339,057 ) $ 3,712,333 Retained earnings attributable to members of the parent entity Total equity attributable to equity holders of the Company $ 6,633,877 $ (339,057 ) $ 6,294,820 Non-controlling interest $ 1,347,466 $ 10,231 $ 1,357,697 (1) Includes the correction of a footing error of $ 1,348,040 Statement of Financial Position as of June 30, 2022 As Previously Reported Adjustment As Restated Accounts receivable $ 3,717,696 $ (77,938 ) $ 3,639,758 Other assets $ 1,373,489 $ (294,733 ) $ 1,078,756 Retained earnings attributable to members of the parent entity $ 2,541,200 $ (372,671 ) $ 2,168,529 The impact of the restatements on the line items within the previously reported Audited Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended June 30, 2023 and 2022, previously filed in the Original Report is as follows: Statement of Profit or Loss and Other Comprehensive Income (Loss) for the year ended June 30, 2023 As Previously Adjustment As Restated Cost of goods sold (2) $ 20,498,069 $ 3,564,534 $ 24,062,603 Gross profit $ 8,551,276 $ (3,564,534 ) $ 4,986,742 General and administrative expenses (3) $ 3,331,864 $ (864,432 ) $ 2,467,432 Finance expenses $ 552,076 $ 60,659 $ 612,735 Occupancy costs (1) $ 40,890 $ (40,890 ) $ - Employee benefits expense (1) $ 2,302,641 $ (2,302,641 ) $ - Depreciation (1) $ 461,074 $ (461,074 ) $ - Profit before income tax $ 1,911,004 $ 43,844 $ 1,954,848 Profit from continuing operations $ 1,801,126 $ 43,844 $ 1,844,970 Profit attributable to: Members of the parent entity $ 1,399,080 $ 33,613 $ 1,432,693 Non-controlling interest $ 402,046 $ 10,231 $ 412,277 (1) Certain prior year amounts have been reclassified to conform to the presentation in the current period. These reclassifications had no effect on the reported results of operations. (2) Includes $ 436,629 40,890 2,154,793 (3) Includes $ 24,445 147,848 Statement of Profit or Loss and Other Comprehensive Income (Loss) for the year ended June 30, 2022 As Previously Adjustment As Restated Cost of goods sold $ 18,797,541 $ 294,733 $ 19,092,274 Administrative expenses $ 1,139,999 $ 77,938 $ 1,217,937 General and administrative expenses $ 1,139,999 $ 77,938 $ 1,217,937 The impact of the restatements on the line items within the previously reported Audited Consolidated Statements of Changes in Equity for the year ended June 30, 2023, previously filed in the Original Report is as follows: Statement of Changes in Equity for the year ended June 30, 2023 As Previously Reported Adjustment As Restated Retained earnings, balance at 1 July 2022 $ 2,652,310 $ (372,670 ) $ 2,279,640 Profit attributable to members of the parent entity, retained earnings $ 1,399,080 $ 33,613 $ 1,432,693 Retained earnings, balance at 30 June 2023 $ 4,051,390 $ (339,057 ) $ 3,712,333 Non-controlling interests $ 402,046 $ 10,231 $ 412,277 Non-controlling interests, balance at 30 June 2023 $ 1,347,466 $ 10,231 $ 1,357,697 Total equity, balance at 1 July 2022 $ 6,180,217 $ 372,670 $ 6,552,887 Profit attributable to members of the parent entity, total equity $ 1,801,126 $ 43,844 $ 1,844,970 Total equity, balance at 30 June 2023 $ 7,981,343 $ (328,826 ) $ 7,652,517

Summary of Material Accountin_3

Summary of Material Accounting Policies (Tables)	12 Months Ended
	Jun. 30, 2024
Summary Of Material Accounting Policies
Schedule of Subsidiaries	Details of subsidiaries as of June 30, 2024 and 2023 were as follows: Schedule of Subsidiaries Subsidiaries % of legal ownership 2024 % of legal ownership 2023 Country of Incorporation Principal business 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
Schedule of Depreciation rates	The depreciation rates used for each class of depreciable assets are shown below: Schedule of Depreciation rates Depreciation Fixed asset class rate Buildings 3% Plant and Equipment 3% 33% Motor Vehicles 17% 25% Office Equipment 3% 50%
Schedule of Total Sales From Each Customer	Schedule of Total Sales From Each Customer Total Sales Outstanding Balance of Trade Receivables Total Sales for Outstanding Balance of Trade the Year Ended Receivables as at 30 June 2024 30 June 2024 Customer AUD$ AUD$ Daabon Organic Australia Pty Ltd. 6,026,698 1,703,927 Costco Wholesale Australia 5,857,260 1,229,271 Energreen Nutrition Australia Pty Ltd. 4,838,204 - Hygain NSW (Proprietary) Ltd. 3,306,466 250,845 100% Bottling Company Pty Ltd. 1,911,641 - Total Sales Outstanding Balance of Trade Receivables Customer Total Sales for AUD$ Outstanding AUD$ 100% Bottling Company Pty Ltd. 5,484,307 1,446,763 Hygain NSW (Proprietary) Ltd. 4,504,121 453,344 Good Earth Oils Pty Ltd. 3,380,714 1,226,945 Pryde’s EasiFeed Pty Ltd. 2,179,696 155,412 Energreen Nutrition Australia Pty Ltd. 1,693,451 -

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Jun. 30, 2024
Cash And Cash Equivalents
Schedule of Cash and Cash Equivalents	Schedule of Cash and Cash Equivalents 2024 2023 AUD$ AUD$ Cash at bank and in hand 514,140 121,273 Total cash and cash equivalents 514,140 121,273

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Trade and Other Receivables	Schedule of Trade and Other Receivables 2024 2023 AUD$ AUD$ Restated CURRENT Related party receivable - 1,226,945 Trade receivables, net (1) 4,470,101 3,210,308 Total current trade and other receivables 4,470,101 4,437,253 (1) Trade receivables are presented net of an allowance of AUD$ 138,000 380,604
Schedule of Expected Credit Losses on Trade Receivables	The table below presents the expected credit losses on trade receivables for the year ended June 30, 2024: Schedule of Expected Credit Losses on Trade Receivables 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

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Jun. 30, 2024
Schedule Of Inventories Details
Schedule of inventories	Write downs of inventories to net realisable value during the year were $ NIL NIL Schedule of inventories 2024 2023 AUD$ AUD$ Restated CURRENT Raw materials and consumables 5,678,351 961,223 Finished Goods 466,787 8440 Consumables 57,022 50,806 Total inventories 6,202,160 1,020,469

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Jun. 30, 2024
Property Plant And Equipment
Schedule of Property Plant and Equipment	Schedule of Property Plant and Equipment 2024 2023 AUD$ AUD$ Restated LAND AND BUILDINGS Freehold land At cost 312,377 312,377 Total Land 312,377 312,377 Buildings At cost 5,490,655 5,490,655 Accumulated depreciation (1,155,138 ) (1,017,872 ) Total buildings 4,335,517 4,472,783 Total land and buildings 4,647,894 4,785,160 PLANT AND EQUIPMENT Plant and equipment At cost 13,118,595 8,731,976 Accumulated depreciation (3,200,732 ) (2,988,963 ) Total plant and equipment 9,917,863 5,743,013 Motor vehicles At cost 84,136 45,845 Accumulated depreciation (45,354 ) (45,845 ) Total motor vehicles 38,782 - Office equipment At cost 58,890 52,211 Accumulated depreciation (45,916 ) (37,792 ) Total office equipment 12,974 14,419 Total plant and equipment 9,969,619 5,757,432 Total property, plant and equipment 14,617,513 10,542,592
Schedule of Detailed Information About Property Plant And Equipment	Movement in the carrying amounts for each class of property, plant and equipment between the beginning and the end of the current financial year: Schedule of Detailed Information About Property Plant And Equipment Land Buildings Plant and Equipment Motor Vehicles Office Equipment Total AUD$ AUD$ AUD$ AUD$ AUD$ AUD$ Year ended 30 June 2024 Balance at the beginning of the year 312,377 4,472,783 5,743,013 - 14,419 10,542,592 Additions - - 4,432,465 38,291 6,679 4,477,435 Reclassification - - (8,094 ) 9,840 (1,746 ) - Depreciation expense - (137,266 ) (249,521 ) (9,349 ) (6,378 ) (402,514 ) Balance at the end of the year 312,377 4,335,517 9,917,863 38,782 12,974 14,617,513 Plant and Motor Office Land Buildings Equipment Vehicles Equipment Total AUD$ AUD$ AUD$ AUD$ AUD$ AUD$ Year ended 30 June 2023 Balance at the beginning of the year, (Restated) 312,377 4,843,125 2,719,144 8,431 19,371 7,902,448 Additions - - 3,109,422 - 6,569 3,115,991 Reclassification - (233,076 ) 228,086 5,359 (369 ) - Depreciation expense - (137,266 ) (313,639 ) (13,790 ) (11,152 ) (475847 ) Balance at the end of the year 312,377 4,472,783 5,743,013 - 14,419 10,542,592

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about intangible assets [abstract]
Schedule Of Detailed Information About Intangible Assets	Schedule Of Detailed Information About Intangible Assets 2024 2023 AUD$ AUD$ Goodwill (Cost model) 2,582,495 2,582,495 Total Intangible assets 2,582,495 2,582,495

Other non-financial assets (Tab

Other non-financial assets (Tables)	12 Months Ended
	Jun. 30, 2024
Other Non-financial Assets
Schedule of Other Non Financial Assets	Schedule of Other Non Financial Assets 2024 2023 AUD$ AUD$ Restated CURRENT Prepayments of seed assets - 3,672,697 Tax prepayment - 253,760 Other current assets 201,830 299,555 Total non-financial assets 201,830 553,315 2024 2023 AUD$ AUD$ NON-CURRENT Prepayment of equipment 429,841 -

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
	Jun. 30, 2024
Trade And Other Payables
Schedule of Trade Payables	Schedule of Trade Payables 2024 2023 AUD$ AUD$ Restated CURRENT Related parties - payable 589,166 4,936,423 Trade payables 9,866,518 1,776,345 Total trade and other payables 10,455,684 6,712,768

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Jun. 30, 2024
Schedule Of Outstanding Convertible Note
Schedule of Borrowings	The following table summarizes outstanding borrowings as of June 30, 2024 and 2023: Schedule of Borrowings Current Non-Current Total Current Non-Current Total 2024 2023 AUD$ AUD$ Current Non-Current Total Current Non-Current Total Secured bank loans (1) $ 978,574 $ 5,051,910 $ 6,030,484 $ 396,881 $ 2,078,570 $ 2,475,451 Convertible note, net of debt discount $ 1,181,953 $ - $ 1,181,953 $ - $ - $ - Total $ 2,160,527 $ 5,051,910 $ 7,212,437 $ 396,881 $ 2,078,570 $ 2,475,451 (1) Includes $ 3,878,833 2,151,651 no
Schedule of Outstanding Convertible Note	The following table summarizes the outstanding Convertible Note as of June 30, 2024 and 2023: Schedule of Outstanding Convertible Note June 30, June 30, AUD$ AUD$ Principal value of Convertible Note $ 1,874,574 $ - Debt discount (1) (692,621 ) - Convertible Note $ 1,181,953 $ - (1) The debt discount includes the following and is being amortized over 18 months:
Schedule of Debt Discount	Schedule of Debt Discount AUD$ 10% OID $ 340,832 Fair value of Ordinary share Warrants 117,193 Fair value of Penny Warrants 218,107 Equity component 140,495 Total debt discount $ 816,627 Less: amortization (124,006 ) Debt discount at June 30, 2024 $ 692,621
Schedule of Future Payments of Finance Secured Bank Loan	The future payments of the equipment finance secured bank loan as of June 30, 2024 were as follows: Schedule of Future Payments of Finance Secured Bank Loan Calendar year AUD$ Remainder of 2024 $ 489,287 2025 978,573 2026 978,573 2027 978,573 2028 978,573 2029 244,643 Total payments outstanding 4,648,222 Less: accrued interest (769,389 ) Total equipment finance secured loan outstanding 3,878,833

Issued Capital (Tables)

Issued Capital (Tables)	12 Months Ended
	Jun. 30, 2024
Issued Capital
Schedule of Issued Capital Following Business Combination	Schedule of Issued Capital Following Business Combination 30 June 2024 30 June 2023 Number Share Number Share of shares capital of shares capital Issuance of shares to AOI shareholders 18,646,643 2,860 18,646,643 2,860 Issuance of shares to SPAC shareholders 124,768 19 - - Issuance of shares to SPAC Founders 2,666,900 409 - - Conversion of convertible notes 150,000 23 - - Issuance of shares in exchange for advisory services 694,391 107 Recapitalization costs (Note XX) Conversion of rights 941,400 144 - - Total - - - - Costs attributable to the issuance of shares in connection with the business combination - - - - Issued Capital 23,224,102 3,562 18,646,643 2,860 Share premium: 30 June 2024 30 June 2023 Share Premium Share Premium Issuance of shares to AOI shareholders 2,579,627 2,579,627 Issuance of shares to SPAC shareholders 3,024,191 - Issuance of shares to SPAC Founders (5,791,835 ) - Conversion of convertible notes 2,300,590 - Issuance of shares in exchange for advisory services (107 ) - Conversion of rights (144 ) - Issuance of convertible note – equity component 140,495 - Recapitalization costs 16,126,854 - Other shares (250 ) - Total 18,379,671 2,579,627 Less: Costs attributable to the issuance of shares in connection with the business combination (1,315,013 ) - Issued Capital 17,064,658 2,579,627

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Jun. 30, 2024
Warrants
Schedule of Warrant Outstanding	The following table presents the warrants outstanding and exercisable on June 30, 2024: Schedule of Warrant Outstanding Public warrants 9,000,000 Private Placement warrants 479,000 Representative warrants 450,000 Arena Ordinary share warrants 458,720 Total warrants 10,387,720

Lease liabilities and right-o_2

Lease liabilities and right-of-use assets (Tables)	12 Months Ended
	Jun. 30, 2024
Schedule of Contractual Maturities Lease Liabilities and Right of Use Assets	The following table shows the remaining contractual maturities of the Company’s lease liabilities and the right-of-use assets as of June 30, 2024 and 2023: Schedule of Contractual Maturities Lease Liabilities and Right of Use Assets Right-of-use assets 2024 2023 Restated At cost $ 1,347,718 $ 1,347,718 Less accumulated amortisation (403,298 ) (307,245 ) Total $ 944,420 $ 1,040,472 2024 2023 Restated Lease liabilities Within 1 year (Current) $ 89,109 $ 82,386 After 1 year but within 2 years 80,750 92,405 After 2 years but within 5 years 224,930 227,744 After 5 years 573,667 651,603 Non-current 879,347 971,752 Total $ 968,456 $ 1,054,138

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Revenue Disaggregated	Schedule of Revenue Disaggregated 2024 2023 Year Ended June 30, 2024 2023 Restated Wholesale oils $ 11,481,072 $ 20,451,942 Hype protein meals 9,175,505 5,577,709 Toll crushing service 222,095 2,156,827 Seeds - 664,000 Other sales 291,351 198,867 Retail oils 12,557,199 - Total revenues $ 33,727,222 $ 29,049,345

Cost of Sales (Tables)

Cost of Sales (Tables)	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Cost of sales	Schedule of Cost of sales 2024 2023 Year Ended June 30, 2024 2023 Restated Cost of finished goods $ 5,273,627 $ - Cost of material 17,432,898 18,710,436 Direct labor 1,917,665 2,154,793 Freight and storage 2,112,109 1,615,464 Depreciation 481,093 547,454 Occupancy costs 341,790 415,436 Repairs and maintenance 251,600 619,020 Total cost of sales $ 27,810,782 $ 24,062,603

General and administrative ex_2

General and administrative expenses (Tables)	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Schedule of General and Administrative expenses	Schedule of General and Administrative expenses 2024 2023 Year Ended June 30, 2024 2023 Restated Professional fees $ 973,482 $ 1,094,500 Employee costs 428,715 179,301 Insurance 492,676 152,911 Other expenses 546,879 265,908 Management fee 312,000 252,000 Expected credit losses 264,798 380,604 Travel expenses 112,291 39,290 Depreciation 17,473 24,444 Technology costs 17,187 42,784 Occupancy costs 43,990 12,298 Security 9,266 18,280 Utilities 6,086 5,112 Total general and administrative expenses $ 3,224,843 $ 2,467,432

Selling and marketing expenses

Selling and marketing expenses (Tables)	12 Months Ended
	Jun. 30, 2024
Selling And Marketing Expenses
Schedule of Selling and Marketing expenses	Schedule of Selling and Marketing expenses 2024 2023 Year Ended June 30, 2024 2023 Professional fees $ 327,309 $ - Advertising and marketing expenses 85,227 - Total selling and marketing expenses $ 412,536 $ -

Other Income (Tables)

Other Income (Tables)	12 Months Ended
	Jun. 30, 2024
Other Income
Schedule of Other Income	Schedule of Other Income 2024 2023 Year Ended June 30, 2024 2023 Gain on forgiveness of payables (1) $ 670,782 $ - Other income 37,129 48,273 Total other income $ 707,911 $ 48,273 (1) Includes forgiveness of legal fees of AUD$ 383,425 126,482 160,875

Key management personnel comp_2

Key management personnel compensation (Tables)	12 Months Ended
	Jun. 30, 2024
Key Management Personnel Compensation
Schedule of Key Management Personnel	Key management personnel remuneration included within employee expenses for the year is shown below: Schedule of Key Management Personnel 2024 2023 AUD$ AUD$ Short-term employee benefits 236,154 134,407 Post-employment benefits 27,158 13,441 Key management personnel 263,312 147,848

Interests in Associates (Tables

Interests in Associates (Tables)	12 Months Ended
	Jun. 30, 2024
Interests In Associates
Schedule of Interest in Associates	Schedule of Interest in Associates Principal place of Percentage Percentage business/Country of Owned (%) * Owned (%) * Incorporation 2024 2023 Name of entity: Good Earth Oils Pty Ltd Australia 100 50 * The percentage of ownership interest held is equivalent to the percentage voting rights for all subsidiaries

Finance Expenses (Tables)

Finance Expenses (Tables)	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Finance Expenses	Schedule of Finance Expenses 2024 2023 AUD$ AUD$ Amortization of debt discount 124,006 - Interest expense 711,807 612,735 Total finance expenses 835,813 612,735

Income Tax Expense (Tables)

Income Tax Expense (Tables)	12 Months Ended
	Jun. 30, 2024
Income Tax Expense
Schedule of Income Tax Expense	Schedule of Income Tax Expense 2024 2023 AUD$ AUD$ Current taxes 347,691 109,878 Deferred tax expense (benefit) (34,270 ) - Income tax expense 313,421 109,878
Schedule of Components of Income Tax Expense	Schedule of Components of Income Tax Expense 2024 2023 AUD$ AUD$ (Loss)/Net Profit before Tax (20,917,260 ) 1,954,848 Tax 25 % 25 % Income tax benefit computed at the statutory tax rate (5,229,315 ) 488,712 Less: Tax offset of Research & Development incentive - 115,960 Tax adjustment of transaction cost to be amortized over the time (5,584,202 ) - Recoupment of prior year tax losses not previously brought to account 41,466 262,874 Income tax expense 313,421 109,878

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Jun. 30, 2024
Earnings per share attributable to the ordinary equity holders of the parent
Schedule of Basic and Diluted Earning Per Share and Weighted Average Number of Shares	Schedule of Basic and Diluted Earning Per Share and Weighted Average Number of Shares (a) Basic earnings per share 2024 2023 AUD$ AUD$ Total basic (loss) earnings per share attributable to the ordinary equity holders of the company (1.07 ) 0.10 (b) Diluted earnings per share 2024 2023 AUD$ AUD$ Total diluted (loss) earnings per share attributable to the ordinary equity holders of the company (1.07 ) 0.10 (c) Weighted average number of shares used as the denominator 2024 2023 Weighted average number of ordinary shares used as the denominator in calculating basic earnings per share 19,900,741 18,646,643 Adjustments for calculation of diluted earnings per share: - - Amounts uncalled on partly paid shares and calls in arrears - - Options - - Deferred shares - - Convertible notes - - Weighted average number of ordinary shares and potential ordinary shares used as the denominator in calculating diluted earnings per share 19,900,741 18,646,643

Cash Flow Information (Tables)

Cash Flow Information (Tables)	12 Months Ended
	Jun. 30, 2024
Cash Flow Information
Schedule of Reconciliation of Cash	Cash at the end of the financial year as shown in the consolidated statement of cash flows is reconciled to items in the consolidated statement of financial position as follows: Schedule of Reconciliation of Cash 2024 2023 AUD$ AUD$ Cash and cash equivalents 514,140 121,273
Schedule of Reconciliation of Net Income to Net Cash Provided by Operating Activities	Reconciliation of net income to net cash provided by operating activities: Schedule of Reconciliation of Net Income to Net Cash Provided by Operating Activities (Loss) Profit for the year (21,230,681 ) 1,844,970 Non-cash flows in profit: – gain on forgiveness of payables (670,782 ) – depreciation 498,566 571,899 – Recapitalization expense 16,301,915 - – change in fair value of warrants (141,874 ) - Changes in assets and liabilities: – (increase)/decrease in trade and other receivables (32,848 ) (884,401 ) – (increase)/decrease in prepayment of seed purchase 3,672,697 (2,593,941 ) – (increase)/decrease in other assets 351,485 (1,174,503 ) – (increase)/decrease in inventories (5,181,691 ) 112,917 – increase/(decrease) in trade and other payables (1) 3,742,915 2,778,396 – increase/(decrease) in provisions 505,368 34,459 Cash flows from operations (2,184,930 ) 689,796 (1) Included in this balance is a noncash amount related to recapitalization costs of $ 5,163,951
Schedule of Non-cash Investing and Financing Activities	Schedule of Non-cash Investing and Financing Activities 2024 2023 Acquisition of ROU assets and lease liabilities - 275,953 Purchases of property, plant and equipment in trade payables 877,967 64,011 Accrued expenses and warrant liabilities assumed upon closing of the merger with EDOC 5,938,467 - Promissory note – related party assumed upon closing of the merger with EDOC 1,216,928 -

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Jun. 30, 2024
Related Parties
Schedule of Transactions Occurred with Related Parties	For the years ended June 30, 2024 and 2023, the remaining related party loan relates to an interest free loan owed to CQ Oilseeds Pty Ltd. Schedule of Transactions Occurred with Related Parties Purchases of Sales of Meals Management AUD$ AUD$ AUD$ Related parties Energreen Nutrition Australia Pty Ltd. 12,651,382 4,838,204 312,000 Soon Soon Oilmills Sdn Bhd. * - 2,234 - Sunmania Pty Ltd. 104,000 - - * Gary Seaton has a 20% share of Soon Soon Oilmills Sdn Bhd. Purchases of Seed Sales of Oil and Meals Management Fee for the Year Ended 30 June 2023 AUD$ AUD$ Related parties Energreen Nutrition Australia Pty Ltd. 13,942,332 1,693,451 312,000 Good Earths Oils - 3,390,714 - Sunmania Pty Ltd. 104,000 - -
Schedule of Loans with Related Parties	The current loans are payable on demand and the non-current loans have a maturity date which is more than 12 months from the date of 30 June 2024. Schedule of Loans with Related Parties Current Non-current Total principal Balance as of 30 June 2024 Current Non-current Total AUD$ AUD$ AUD$ Due to related parties Energreen Nutrition Australia Pty Ltd. loan 3,863,250 - 3,863,250 JSKS Enterprises Pty Ltd. Loan 100,925 4,431,136 (1) (1) 4,532,061 CQ Oilseeds Pty Ltd. loan 59,371 59,371 Sunmania Pty Ltd loan 152,000 40,000 192,000 Less: Origin Food loan receivable (4,514 ) - (4,514 ) Total due to related parties 4,111,661 4,530,507 8,642,168 American Physicians LLC promissory note (2) 968,216 273,676 1,241,892 Energreen Nutrition Australia Pty Ltd. accounts payable 589,166 - 636,149 (1) Includes $ 1,164,860 (2) Includes $ 24,964 Current Non-current Total principal Balance as of 30 June 2023 Current Non-current Total principal AUD$ AUD$ AUD$ Due to related parties Energreen Nutrition Australia Pty Ltd. loan 1,948,630 - 1,948,630 Good Earth Oils Pty Ltd. loan 200,000 - 200,000 JSKS Enterprises Pty Ltd. Loan 980,005 2,853,929 (1) (1) 3.833.934 CQ Oilseeds Pty Ltd. loan 59,371 - 59,371 Sunmania Pty Ltd loan - 20,000 20,000 Total due to related parties 3,188,006 2,873,929 6,061,935 Good Earth Oils Pty Ltd. accounts payable 525,000 - 525,000 Energreen Nutrition Australia Pty Ltd. accounts payable 4,411,423 - 4,411,423 Due from related parties Good Earth Oils Pty Ltd. accounts receivable 1,226,945 - 1,226,945
Schedule of Superannuation Contributions	Schedule of Superannuation Contributions 2024 2023 AUD$ AUD$ Contributions to superannuation funds on behalf of employees 189,411 184,877

Fair value measurement (Tables)

Fair value measurement (Tables)	12 Months Ended
	Jun. 30, 2024
IfrsStatementLineItems [Line Items]
Schedule of Company’s Fair Value on a Recurring Basis	The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis on June 30, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Schedule of Company’s Fair Value on a Recurring Basis June 30, June 30, Description: Level 2024 2023 AUD AUD Liabilities: Warrant liability—Private and Representative Warrants 3 12,676 - Warrant liability – Penny Warrants 3 146,730 - Warrant liability – Arena Ordinary Share Warrants 3 79,207 - Total 238,613 -
Schedule of Fair Value Measurements of Warrants	The following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of June 30, 2024. The Representative Warrants were valued using similar information, except for the strike price which is USD$ 12 Schedule of Fair Value Measurements for Private Warrants June 30, 2024 $USD Exercise price $ 11.50 Share price $ 0.97 Volatility 54.9 % Expected life 4.73 Risk-free rate 4.33 % Dividend yield - %
Schedule of Changes in the Fair Value	The following table presents a summary of the changes in the fair value of the Private Warrants Penny Warrants, and Arena Warrants, Level 3 liabilities, measured on a recurring basis. Schedule of Changes in the Fair Value Private Placement Representative Arena Ordinary Share Penny Total $AUD $AUD $AUD $AUD Fair value as of June 30, 2023 $ - $ - $ - $ - $ - Initial measurement at Business Combination 44,339 847 117,193 218,108 380,487 Change in fair value (31,684 ) (826 ) (37,986 ) (71,378 ) (141,874 ) Fair value as of June 30, 2024 $ 12,655 $ 21 $ 79,207 $ 146,730 $ 238,613
Warrants [member]
IfrsStatementLineItems [Line Items]
Schedule of Fair Value Measurements of Warrants	The following table provides quantitative information regarding Level 3 fair value measurements for the Penny Warrants and the Arena Ordinary Share Warrants as of June 30, 2024. Schedule of Fair Value Measurements of Warrants June 30, Initial value April 8, 2024 2024 $USD $USD Exercise price 92.5% of average lowest daily VWAP during the 10 preceding trading days 92.5% of average lowest daily VWAP during the 10 preceding trading days Share price $ 0.97 $ 1.43 Volatility 54.9 % 51.9 % Expected life 4.83 5.0 Risk-free rate 4.33 % 4.43 % Dividend yield - % - %

Financial Risk Management Obj_2

Financial Risk Management Objectives and Policies (Tables)	12 Months Ended
	Jun. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Risk	Schedule of Risk Impact on loss before June 30, 2024 June 30, 2023 Interest rates - increase/decrease by 1% +/- 7,118 +/- 5,521
Schedule of Undiscounted Financial Liabilities	The table below summarises the maturities of the Company’s undiscounted financial liabilities, based on contractual payment dates. Schedule of Undiscounted Financial Liabilities On demand Less than 3 months 3 months to 1 to 5 years Total AUD$ AUD$ AUD$ AUD$ AUD$ June 30, 2024 Lease liabilities - 31,962 95,885 1,107,924 1,235,771 Promissory notes - - 943,252 - 943,252 Secured borrowings - - 489,287 5,541,197 6,030,484 Income tax payable 128,927 184,036 - 312,963 Trade and other payables - 5,171,490 1,533,687 3,161,341 9,866,518 Amount due to related parties - 589,166 - - 589,166 Total - 5,921,545 3,246,147 9,810,462 18,978,154 June 30, 2023 Lease liabilities - 31,962 95,885 1,235,771 1,363,618 Secured borrowings - 396,881 - 2,078,569 2,475,450 Trade and other payables - 1,776,345 - - 1,776,345 Amount due to related parties - 4,936,423 - - 4,936,423 Total - 7,141,611 95,885 3,314,340 10,551,836

Recapitalization Costs (Tables)

Recapitalization Costs (Tables)	12 Months Ended
	Jun. 30, 2024
Recapitalization Costs
Schedule of Recapitalization Costs	The following table displays the calculation of the listing costs recognized for the year ended June 30, 2024: Schedule of Recapitalization Costs Number of shares/warrants At Closing Date AUD$ Net deficit from SPAC transferred to the Company - 7,048,439 Class A Ordinary Shares 1,066,168 - Founder shareholders and other advisors 2,666,900 - Total shares issued to SPAC 3,733,068 - Diluted share price at Closing Date 4.32 - Total value transferred to the SPAC - 16,126,854 Recapitalization costs - 23,210,293

Parent entity (Tables)

Parent entity (Tables)	12 Months Ended
	Jun. 30, 2024
Parent Entity
Schedule of Parent Entity	The Company is controlled by the following entities: Schedule of Parent Entity Principal place of Percentage Percentage business/Country of Owned (%) * Owned (%) * Incorporation 2024 2023 Parent entities: JSKS (Trustee as Gary Seaton Family Trust) (ultimate parent entity and controlling party) Australia 57 75 * The percentage of ownership interest held is equivalent to the percentage voting rights for all subsidiaries.
Schedule of Current Tax Liabilities (Assets) and Deferred Tax Assets from Unused Tax Losses and Tax Credits	Current tax liabilities (assets) and deferred tax assets arising from unused tax losses and tax credits in the subsidiaries are utilised in subsidiaries individual level. Schedule of Current Tax Liabilities (Assets) and Deferred Tax Assets from Unused Tax Losses and Tax Credits 2024 2023 AUD$ AUD$ Statement of Financial Position Assets Current assets 2,391 39,717 Non-current assets 8,408,689 7,519,761 Total Assets 8,411,080 7,559,478 Liabilities Current liabilities 4,825,608 2,864,785 Total Liabilities 4,825,608 2,864,785 Equity Issued capital 2,582,487 2,582,487 Retained earnings (2,255,944 ) (741,723 ) Total Equity 326,543 1,840,764 Statement of Profit or Loss and Other Comprehensive Income Total (loss) profit or loss for the year (1,514,221 ) (559,165 ) Total comprehensive (loss) income (1,514,221 ) (559,165 )

Schedule of Proceeds Raised and

Schedule of Proceeds Raised and Issuance Costs Incurred Related to the Business Combination (Details) - AUD ($)	Mar. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Establishment And Operations
Shares issued to SPAC public investors, shares	1,066,168
Shares issued to SPAC public investors, value	$ 3,024,210
Shares issued to SPAC Founders, shares	2,666,900
Shares issued to SPAC Founders, value
Number of shares	3,733,068	3,733,068
Issued capital	$ 3,024,210	$ 3,562	$ 2,860
Cash from reverse recapitalization	3,024,210
SPAC reverse recapitalization professional fees	(1,315,013)
Net proceeds from reverse recapitalization	$ 1,709,197

Establishment and Operations (D

Establishment and Operations (Details Narrative)	Mar. 21, 2024 USD ($) shares $ / shares	Jun. 30, 2024 AUD ($) $ / shares	Mar. 21, 2024 AUD ($) shares	Jun. 30, 2023 AUD ($)
IfrsStatementLineItems [Line Items]
Total consideration paid	$ 190,000,000
Net working capital	$ 4,000,000
Ordinary share issued per share | (per share)	$ 10	$ 0.0001
Asset		$ 29,996,770		$ 24,060,543
Australian Oilseeds Investments Pty Ltd [member]
IfrsStatementLineItems [Line Items]
Asset			$ 32,000,000
EDOC Acquisition Corp [member]
IfrsStatementLineItems [Line Items]
Asset			$ 10,000
Business combination agreement [member] | Class A ordinary shares [member]
IfrsStatementLineItems [Line Items]
Shares forfeited | shares	200,000
Number of shares exchanged | shares	479,000		479,000
Convertible promissory notes	$ 1,500,000

Summary of Error Corrections an

Summary of Error Corrections and Prior Period Adjustments (Details) - AUD ($)		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023		Jun. 30, 2022
IfrsStatementLineItems [Line Items]
Trade and other receivables		$ 4,470,101	$ 4,437,253
Prepayment of seed purchase			3,672,697
Inventories		6,202,160	1,020,469
TOTAL CURRENT ASSETS		11,388,231	9,805,007
Property, plant and equipment		14,617,513	10,542,592		$ 7,902,448
Right-of-use asset		944,420	1,040,472
TOTAL NON-CURRENT ASSETS		18,608,539	14,255,536
TOTAL ASSETS		29,996,770	24,060,543
Trade and other payables		10,455,684	6,712,768
Lease liability, current		89,109	82,386
Related party loans		4,111,661	3,188,006
TOTAL CURRENT LIABILITIES		18,353,761	10,483,775
Lease liability, non-current		879,347	971,752
Related party loans		4,530,507	2,873,929
TOTAL NON-CURRENT LIABILITIES		10,735,440	5,924,251
TOTAL LIABILITIES		29,089,201	16,408,026
Retained earnings		(17,950,222)	3,712,333
Total (deficit) equity attributable to equity holders of the Company		(882,002)	6,294,820
Non-controlling interest		1,789,571	1,357,697
Cost of goods sold		27,810,782	24,062,603
Gross profit		5,916,440	4,986,742
Finance expenses		(835,813)	(612,735)
Occupancy costs		(43,990)	(12,298)
Depreciation		(17,473)	(24,444)
(Loss) Profit before income tax		(20,917,260)	1,954,848
Profit from continuing operations		(313,421)	(109,878)
Profit attributable to:
Members of the parent entity		(21,662,555)	1,432,693
Non-controlling interests		431,874	412,277
Retained earnings, balance at 1 July 2022		3,712,333
Profit attributable to members of the parent entity, retained earnings		(21,230,681)	1,844,970
Retained earnings, balance at 30 June 2023		(17,950,222)	3,712,333
Non-controlling interests, balance at 30 June 2023		1,789,571	1,357,697
Balance		7,652,517	5,807,547
Balance		907,569	7,652,517		5,807,547
Previously stated [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables			4,579,879
Prepayment of seed purchase			3,951,896
Tax assets			224,215
Inventories			1,143,033
TOTAL CURRENT ASSETS			10,319,851
Property, plant and equipment			10,261,910
Right-of-use asset
TOTAL NON-CURRENT ASSETS			12,934,382
Accounts receivable					3,717,696
TOTAL ASSETS			23,254,233
Trade and other payables			6,473,495
Lease liability, current
Related party loans			4,585,751
TOTAL CURRENT LIABILITIES	[1]		10,211,821
Lease liability, non-current
Related party loans			2,982,499
TOTAL NON-CURRENT LIABILITIES			5,061,069
Other assets					1,373,489
TOTAL LIABILITIES			15,272,890
Retained earnings			4,051,390		2,652,310
Retained earnings attributable to members of the parent entity					2,541,200
Total (deficit) equity attributable to equity holders of the Company			6,633,877
Non-controlling interest		1,347,466	1,347,466
Cost of goods sold			20,498,069	[2]	18,797,541
Gross profit			8,551,276
General and administrative expenses			3,331,864	[3]	1,139,999
Finance expenses			552,076
Occupancy costs	[4]		40,890
Employee benefits expense	[4]		2,302,641
Depreciation	[4]		461,074
(Loss) Profit before income tax			1,911,004
Profit from continuing operations			1,801,126
Profit attributable to:
Members of the parent entity			1,399,080
Non-controlling interests			402,046
Retained earnings, balance at 1 July 2022		4,051,390	2,652,310
Profit attributable to members of the parent entity, retained earnings			1,399,080
Retained earnings, balance at 30 June 2023			4,051,390		2,652,310
Non-controlling interests, balance at 30 June 2023		1,347,466	1,347,466
Balance		7,981,343	6,180,217
Profit attributable to members of the parent entity, total equity			1,801,126
Balance			7,981,343		6,180,217
Increase (decrease) due to corrections of prior period errors [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables			(142,626)
Prepayment of seed purchase			(279,199)
Tax assets			29,545
Inventories			(122,564)
TOTAL CURRENT ASSETS			(514,844)
Property, plant and equipment			280,682
Right-of-use asset			1,040,472
TOTAL NON-CURRENT ASSETS			1,321,154
Accounts receivable					(77,938)
TOTAL ASSETS			806,310
Trade and other payables			239,273
Lease liability, current			82,386
Related party loans			(1,397,745)
TOTAL CURRENT LIABILITIES	[1]		271,954
Lease liability, non-current			971,752
Related party loans			(108,570)
TOTAL NON-CURRENT LIABILITIES			863,182
Other assets					(294,733)
TOTAL LIABILITIES			1,135,136
Retained earnings			(339,057)		(372,670)
Retained earnings attributable to members of the parent entity					(372,671)
Total (deficit) equity attributable to equity holders of the Company			(339,057)
Non-controlling interest		10,231	10,231
Cost of goods sold			3,564,534	[2]	294,733
Gross profit			(3,564,534)
General and administrative expenses			(864,432)	[3]	77,938
Finance expenses			60,659
Occupancy costs	[4]		(40,890)
Employee benefits expense	[4]		(2,302,641)
Depreciation	[4]		(461,074)
(Loss) Profit before income tax			43,844
Profit from continuing operations			43,844
Profit attributable to:
Members of the parent entity			33,613
Non-controlling interests			10,231
Retained earnings, balance at 1 July 2022		(339,057)	(372,670)
Profit attributable to members of the parent entity, retained earnings			33,613
Retained earnings, balance at 30 June 2023			(339,057)		(372,670)
Non-controlling interests, balance at 30 June 2023		10,231	10,231
Balance		(328,826)	372,670
Profit attributable to members of the parent entity, total equity			43,844
Balance			(328,826)		372,670
Restated [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables			4,437,253
Prepayment of seed purchase			3,672,697
Tax assets			253,760
Inventories			1,020,469
TOTAL CURRENT ASSETS			9,805,007
Property, plant and equipment			10,542,592
Right-of-use asset			1,040,472
TOTAL NON-CURRENT ASSETS			14,255,536
Accounts receivable					3,639,758
TOTAL ASSETS			24,060,543
Trade and other payables			6,712,768
Lease liability, current			82,386
Related party loans			3,188,006
TOTAL CURRENT LIABILITIES	[1]		10,483,775
Lease liability, non-current			971,752
Related party loans			2,873,929
TOTAL NON-CURRENT LIABILITIES			5,924,251
Other assets					1,078,756
TOTAL LIABILITIES			16,408,026
Retained earnings			3,712,333		2,279,640
Retained earnings attributable to members of the parent entity					2,168,529
Total (deficit) equity attributable to equity holders of the Company			6,294,820
Non-controlling interest		1,357,697	1,357,697
Cost of goods sold			24,062,603	[2]	19,092,274
Gross profit			4,986,742
General and administrative expenses			2,467,432	[3]	1,217,937
Finance expenses			612,735
Occupancy costs	[4]
Employee benefits expense	[4]
Depreciation	[4]
(Loss) Profit before income tax			1,954,848
Profit from continuing operations			1,844,970
Profit attributable to:
Members of the parent entity			1,432,693
Non-controlling interests			412,277
Retained earnings, balance at 1 July 2022		3,712,333	2,279,640
Profit attributable to members of the parent entity, retained earnings			1,432,693
Retained earnings, balance at 30 June 2023			3,712,333		2,279,640
Non-controlling interests, balance at 30 June 2023		1,357,697	1,357,697
Balance		$ 7,652,517	6,552,887
Profit attributable to members of the parent entity, total equity			1,844,970
Balance			$ 7,652,517		$ 6,552,887
[1]Includes the correction of a footing error of $ 1,348,040 Includes $ 436,629 40,890 2,154,793 24,445 147,848

Summary of Error Corrections _2

Summary of Error Corrections and Prior Period Adjustments (Details) (Parenthetical) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Correction of footing error		$ 1,348,040
Depreciation	$ 498,566	571,899
Occupancy cost	43,990	$ 12,298
Cost of good sold [member]
IfrsStatementLineItems [Line Items]
Depreciation	436,629
Occupancy cost	40,890
Employee benefits expense	2,154,793
General and administrative expenses [member]
IfrsStatementLineItems [Line Items]
Depreciation	24,445
Employee benefits expense	$ 147,848

Schedule of Subsidiaries (Detai

Schedule of Subsidiaries (Details)	12 Months Ended
	Jun. 30, 2024
Australian Oilseeds Pty Ltd [Member]
IfrsStatementLineItems [Line Items]
Country of Incorporation	Australia
Principal business activities	Investment
Australian Oilseeds Pty Ltd [Member] | Legal Ownership Twenty Twenty Three [Member]
IfrsStatementLineItems [Line Items]
Legal ownership 2022	100%
Australian Oilseeds Pty Ltd [Member] | Legal Ownership Twenty Twenty Two [Member]
IfrsStatementLineItems [Line Items]
Legal ownership 2022	100%
Australian Oilseeds Pty Ltd [Member] | Cowcumbla Investments Pty Ltd [Member]
IfrsStatementLineItems [Line Items]
Legal ownership 2022	82.70%
Cootamundra Oilseeds Pty Ltd [Member]
IfrsStatementLineItems [Line Items]
Country of Incorporation	Australia
Principal business activities	Oilseeds crushing business
Cootamundra Oilseeds Pty Ltd [Member] | Legal Ownership Twenty Twenty Three [Member]
IfrsStatementLineItems [Line Items]
Legal ownership 2022	82.70%
Cootamundra Oilseeds Pty Ltd [Member] | Legal Ownership Twenty Twenty Two [Member]
IfrsStatementLineItems [Line Items]
Legal ownership 2022	82.70%
Cowcumbla Investments Pty Ltd [Member]
IfrsStatementLineItems [Line Items]
Country of Incorporation	Australia
Principal business activities	Investment
Cowcumbla Investments Pty Ltd [Member] | Legal Ownership Twenty Twenty Two [Member]
IfrsStatementLineItems [Line Items]
Legal ownership 2022	82.70%
Good earth oils pty ltd [member]
IfrsStatementLineItems [Line Items]
Country of Incorporation	Australia
Principal business activities	Marketing and Distribution
Good earth oils pty ltd [member] | Legal Ownership Twenty Twenty Three [Member]
IfrsStatementLineItems [Line Items]
Legal ownership 2022	100%
Good earth oils pty ltd [member] | Legal Ownership Twenty Twenty Two [Member]
IfrsStatementLineItems [Line Items]
Legal ownership 2022	50%
EDOC Acquisition Limited [Member]
IfrsStatementLineItems [Line Items]
Country of Incorporation	Cayman Islands
Principal business activities	SPAC
EDOC Acquisition Limited [Member] | Legal Ownership Twenty Twenty Three [Member]
IfrsStatementLineItems [Line Items]
Legal ownership 2022	100%
EDOC Acquisition Limited [Member] | Legal Ownership Twenty Twenty Two [Member]
IfrsStatementLineItems [Line Items]
Legal ownership 2022	0%

Schedule of Depreciation rates

Schedule of Depreciation rates (Details)	12 Months Ended
	Jun. 30, 2024
Buildings [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Depreciation rate	3%
Plant and equipment [member] | Bottom of range [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Depreciation rate	3%
Plant and equipment [member] | Top of range [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Depreciation rate	33%
Motor vehicles [member] | Bottom of range [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Depreciation rate	17%
Motor vehicles [member] | Top of range [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Depreciation rate	25%
Office equipment [member] | Bottom of range [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Depreciation rate	3%
Office equipment [member] | Top of range [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Depreciation rate	50%

Schedule of Total Sales From Ea

Schedule of Total Sales From Each Customer (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Daabon organic australia pty ltd [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Total Sales	$ 6,026,698
Outstanding Balance of Trade Receivables	1,703,927
Costco wholesale australia [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Total Sales	5,857,260
Outstanding Balance of Trade Receivables	1,229,271
Energreen nutrition australia pty ltd., [Member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Total Sales	4,838,204	$ 1,693,451
Outstanding Balance of Trade Receivables
Hygain NSW proprietary ltd [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Total Sales	3,306,466	4,504,121
Outstanding Balance of Trade Receivables	250,845	453,344
Hundered percentage bottling company pty ltd [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Total Sales	1,911,641	5,484,307
Outstanding Balance of Trade Receivables		1,446,763
Good earth oils pty ltd [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Total Sales		3,380,714
Outstanding Balance of Trade Receivables		1,226,945
Prydes easi feed pty ltd [Member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Total Sales		2,179,696
Outstanding Balance of Trade Receivables		$ 155,412

Summary of Material Accountin_4

Summary of Material Accounting Policies (Details Narrative) - AUD ($)		12 Months Ended
	Mar. 21, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Equity method ownership percentage		82.70%
Profit (loss)		$ 21,230,681	$ (1,844,970)
Profit (loss)		(21,230,681)	1,844,970
Net current liability		6,965,530	678,768
Net cash provided by/ (used in) operating activities		2,184,930	(689,796)
Net cash provided by/ (used in) operating activities		(2,184,930)	689,796
Cash and cash equivalents at end of financial year		514,140	121,273	$ 474,973
Unpaid transaction costs charge	$ 5,248,824
Payment for promissory notes	$ 1,216,928
Professional costs incurred		973,482	$ 1,094,500
Total facility loan		14,000,000
Long-term debt		8,000,000
Redeemable debentures		6,000,000
Line of credit equity		$ 50,000,000
Percentage of interest on goodwill		100%
Private Warrants [Member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Number of warrants issued		479,000
Representatives warrants [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Number of warrants issued		450,000
Warrants [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Number of warrants issued		458,720
Top five customers [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Total sales pecentage		64.80%	59.40%
Top three customers [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Total sales pecentage		49.40%	46%
EDOC Acquisition Corp [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Professional costs incurred		$ 1,031,301
PIPE investor ARENA [member]
SummaryofMaterialAccountingPoliciesLineItems [Line Items]
Convertible note		$ 1,533,742

Schedule of Cash and Cash Equiv

Schedule of Cash and Cash Equivalents (Details) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Cash And Cash Equivalents
Cash at bank and in hand	$ 514,140	$ 121,273
Total cash and cash equivalents	$ 514,140	$ 121,273	$ 474,973

Schedule of Trade and Other Rec

Schedule of Trade and Other Receivables (Details) - AUD ($)		Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Related party receivable			$ 1,226,945
Trade receivables, net	[1]	4,470,101	3,210,308
Total current trade and other receivables		4,470,101	4,437,253
Good earth oils pty ltd [member]
IfrsStatementLineItems [Line Items]
Trade and other receivables		$ 138,000	$ 380,604
[1]Trade receivables are presented net of an allowance of AUD$ 138,000 380,604

Schedule of Expected Credit Los

Schedule of Expected Credit Losses on Trade Receivables (Details)	Jun. 30, 2024 AUD ($)
Current [member]
IfrsStatementLineItems [Line Items]
Balance as at reporting date	$ 1,937,078
Expected loss rate	0.75%
ECL allowance	$ 14,520
Later than one month and not later than two months [member]
IfrsStatementLineItems [Line Items]
Balance as at reporting date	$ 704,576
Expected loss rate	2.27%
ECL allowance	$ 15,995
Later than two months and not later than three months [member]
IfrsStatementLineItems [Line Items]
Balance as at reporting date	$ 1,047,911
Expected loss rate	4.86%
ECL allowance	$ 50,935
Later than three months [member]
IfrsStatementLineItems [Line Items]
Balance as at reporting date	$ 918,534
Expected loss rate	6.16%
ECL allowance	$ 56,550
Total [member]
IfrsStatementLineItems [Line Items]
Balance as at reporting date	$ 4,608,099
Expected loss rate
ECL allowance	$ 138,000

Trade and Other Receivables (De

Trade and Other Receivables (Details Narrative) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023
Notes and other explanatory information [abstract]
Bad debt provision	$ 138,000	$ 380,604

Schedule of inventories (Detail

Schedule of inventories (Details) (Parenthetical) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule Of Inventories Details
Reserve inventory write down

Schedule of inventories (Deta_2

Schedule of inventories (Details) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023
Schedule Of Inventories Details
Raw materials and consumables	$ 5,678,351	$ 961,223
Finished Goods	466,787	8,440
Consumables	57,022	50,806
Total inventories	$ 6,202,160	$ 1,020,469

Schedule of Property Plant and

Schedule of Property Plant and Equipment (Details) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
LAND AND BUILDINGS
At cost	$ 312,377	$ 312,377
Total Land	312,377	312,377
At cost	5,490,655	5,490,655
Accumulated depreciation	(1,155,138)	(1,017,872)
Total buildings	4,335,517	4,472,783
Total land and buildings	4,647,894	4,785,160
PLANT AND EQUIPMENT
At cost	13,118,595	8,731,976
Accumulated depreciation	(3,200,732)	(2,988,963)
Total plant and equipment	9,917,863	5,743,013
At cost	84,136	45,845
Accumulated depreciation	(45,354)	(45,845)
Total motor vehicles	38,782
At cost	58,890	52,211
Accumulated depreciation	(45,916)	(37,792)
Total office equipment	12,974	14,419
Total plant and equipment	9,969,619	5,757,432
Total property, plant and equipment	$ 14,617,513	$ 10,542,592	$ 7,902,448

Schedule of Detailed Informatio

Schedule of Detailed Information About Property Plant And Equipment (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Balance at the beginning of the year, (Restated)	$ 10,542,592	$ 7,902,448
Additions	4,477,435	3,115,991
Reclassification
Depreciation expense	(402,514)	(475,847)
Balance at the end of the year	14,617,513	10,542,592
Land [member]
IfrsStatementLineItems [Line Items]
Balance at the beginning of the year, (Restated)	312,377	312,377
Additions
Reclassification
Depreciation expense
Balance at the end of the year	312,377	312,377
Buildings [member]
IfrsStatementLineItems [Line Items]
Balance at the beginning of the year, (Restated)	4,472,783	4,843,125
Additions
Reclassification		(233,076)
Depreciation expense	(137,266)	(137,266)
Balance at the end of the year	4,335,517	4,472,783
Plant and equipment [member]
IfrsStatementLineItems [Line Items]
Balance at the beginning of the year, (Restated)	5,743,013	2,719,144
Additions	4,432,465	3,109,422
Reclassification	(8,094)	228,086
Depreciation expense	(249,521)	(313,639)
Balance at the end of the year	9,917,863	5,743,013
Motor vehicles [member]
IfrsStatementLineItems [Line Items]
Balance at the beginning of the year, (Restated)		8,431
Additions	38,291
Reclassification	9,840	5,359
Depreciation expense	(9,349)	(13,790)
Balance at the end of the year	38,782
Office equipment [member]
IfrsStatementLineItems [Line Items]
Balance at the beginning of the year, (Restated)	14,419	19,371
Additions	6,679	6,569
Reclassification	(1,746)	(369)
Depreciation expense	(6,378)	(11,152)
Balance at the end of the year	$ 12,974	$ 14,419

Schedule Of Detailed Informat_2

Schedule Of Detailed Information About Intangible Assets (Details) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023
Disclosure of detailed information about intangible assets [abstract]
Goodwill (Cost model)	$ 2,582,495	$ 2,582,495
Total Intangible assets	$ 2,582,495	$ 2,582,495

Schedule of Other Non Financial

Schedule of Other Non Financial Assets (Details) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023
Other Non-financial Assets
Prepayments of seed assets		$ 3,672,697
Tax prepayment		253,760
Other current assets	201,830	299,555
Total non-financial assets	201,830	553,315
Prepayment of equipment	$ 429,841

Other non-financial assets (Det

Other non-financial assets (Details Narrative)	Jun. 30, 2024 AUD ($)
Other Non-financial Assets
Advances to suppliers	$ 6,000

Schedule of Trade Payables (Det

Schedule of Trade Payables (Details) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023
Trade And Other Payables
Related parties - payable	$ 589,166	$ 4,936,423
Trade payables	9,866,518	1,776,345
Total trade and other payables	$ 10,455,684	$ 6,712,768

Trade and Other Payables (Detai

Trade and Other Payables (Details Narrative) $ in Millions	Jun. 30, 2024 AUD ($)
Trade And Other Payables
Accounts payable	$ 5.9

Schedule of Borrowings (Details

Schedule of Borrowings (Details) - AUD ($)		Jun. 30, 2024	Feb. 14, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Secured bank loans			$ 2
Convertible note, net of debt discount		$ 1,181,953	$ 4,000,000
Total		1,874,574
Outstanding bank loan		3,878,833		3,878,833
Outstanding bank loan interest				2,151,651
Outstanding bank loan working capital		0		0
Current [member]
IfrsStatementLineItems [Line Items]
Secured bank loans	[1]	978,574		396,881
Convertible note, net of debt discount		1,181,953
Total		2,160,527		396,881
Noncurrent [member]
IfrsStatementLineItems [Line Items]
Secured bank loans	[1]	5,051,910		2,078,570
Convertible note, net of debt discount
Total		5,051,910		2,078,570
Total [member]
IfrsStatementLineItems [Line Items]
Secured bank loans	[1]	6,030,484		2,475,451
Convertible note, net of debt discount		1,181,953
Total		$ 7,212,437		$ 2,475,451
[1]Includes $ 3,878,833 2,151,651 no

Schedule of Outstanding Convert

Schedule of Outstanding Convertible Note (Details) - AUD ($)		Jun. 30, 2024	Feb. 14, 2024	Jun. 30, 2023
Schedule Of Outstanding Convertible Note
Principal value of Convertible Note		$ 1,874,574
Debt discount, net of amortization	[1]	(692,621)
Convertible Note		$ 1,181,953	$ 4,000,000
[1]The debt discount includes the following and is being amortized over 18 months:

Schedule of Debt Discount (Deta

Schedule of Debt Discount (Details)	Jun. 30, 2024 AUD ($)
Schedule Of Outstanding Convertible Note
10% OID	$ 340,832
Fair value of Ordinary share Warrants	117,193
Fair value of Penny Warrants	218,107
Equity component	140,495
Total debt discount	816,627
Less: amortization	(124,006)
Debt discount at June 30, 2024	$ 692,621

Schedule of Future Payments of

Schedule of Future Payments of Finance Secured Bank Loan (Details) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Total equipment finance secured loan outstanding	$ 3,878,833	$ 3,878,833
Total payments outstanding	4,648,222
Less: accrued interest	(769,389)
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Total equipment finance secured loan outstanding	489,287
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Total equipment finance secured loan outstanding	978,573
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Total equipment finance secured loan outstanding	978,573
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Total equipment finance secured loan outstanding	978,573
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total equipment finance secured loan outstanding	978,573
Later than five years [member]
IfrsStatementLineItems [Line Items]
Total equipment finance secured loan outstanding	$ 244,643

Borrowings (Details Narrative)

Borrowings (Details Narrative) $ / shares in Units, shares in Millions	12 Months Ended
	Jun. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2024 AUD ($) shares	Feb. 14, 2024 AUD ($)	Jun. 30, 2023 AUD ($)
IfrsStatementLineItems [Line Items]
Loan received		$ 14,000,000
Allocation for equiment finance		$ 4,000,000
Interest rate	1.50%	1.50%	795%
Allocation for equiment finance		$ 1,874,574
Borrowings variable interest rate	3.48%	3.48%
Note issued		$ 1,181,953	$ 4,000,000
Loan quarterly payable			244,643
Secured mortages			$ 2
Percentage original issue discount secured convertible debenture	10%	10%
Notional amount	$ 2,777,777
Sponsor escrow, amount	$ 200,000
Percentage of principal amount related to debenture purchased	25%	25%
Number of shares issued | shares	10	10
Exercise price | $ / shares	$ 0.01
Sponsor [member]
IfrsStatementLineItems [Line Items]
Escrow amount	$ 1,000,000
Debentures [member]
IfrsStatementLineItems [Line Items]
Percentage of original issue discount	10%	10%
Notional amount	$ 2,222,222
Debt maturity period	18 months
Debentures description	At the first Closing, in consideration for the issuance by the Company to the Purchaser of the First Closing Debenture, the Purchaser shall pay to the Company an amount equal to the sum of (A) USD$2,000,000 minus (B) the First Closing Reserve Amount (such amount, the “First Closing Subscription Amount”) (i.e., USD $1,000,000), minus applicable legal fees and expenses of the Purchaser to be reimbursed to the Purchaser. The Purchaser shall hold the First Closing Reserve Amount (i.e., USD$1,000,000) in reserve at the first Closing and, from time to time during the period beginning from the first Closing until the earlier to occur of (A) the maturity date of the First Closing Debenture and (B) the payment by the Purchaser to the Company of First Closing Reserve Advances in the aggregate amount of the First Closing Reserve Amount, upon the conversion by the Purchaser of portions of the outstanding principal amount of the First Closing Debenture in the amounts set forth in the schedule below, the Purchaser shall, within five (5) Business Days following the date the Underlying Shares resulting from the applicable conversion are delivered to the Purchaser in accordance with the terms of the First Closing Debenture, release and pay to the Company a portion of the First Closing Reserve Amount in the amount of USD$200,000 (each, a “First Closing Reserve Advance”, and collectively, the “First Closing Reserve Advances”):
Debentures One [Member]
IfrsStatementLineItems [Line Items]
Conversion of debentures	$ 622,222
Outstanding principal of debenture	1,600,000
Debentures One [Member] | Sponsor [member]
IfrsStatementLineItems [Line Items]
Conversion of debentures	1,422,222
Outstanding principal of debenture	800,000
Debentures Two [Member]
IfrsStatementLineItems [Line Items]
Conversion of debentures	400,000
Outstanding principal of debenture	1,200,000
Debentures Two [Member] | Sponsor [member]
IfrsStatementLineItems [Line Items]
Conversion of debentures	200,000
Outstanding principal of debenture	600,000
Debentures Three [Member]
IfrsStatementLineItems [Line Items]
Conversion of debentures	400,000
Outstanding principal of debenture	800,000
Debentures Three [Member] | Sponsor [member]
IfrsStatementLineItems [Line Items]
Conversion of debentures	200,000
Outstanding principal of debenture	400,000
Debentures Four [Member]
IfrsStatementLineItems [Line Items]
Conversion of debentures	400,000
Outstanding principal of debenture	400,000
Debentures Four [Member] | Sponsor [member]
IfrsStatementLineItems [Line Items]
Conversion of debentures	200,000
Outstanding principal of debenture	200,000
Debentures Five [Member]
IfrsStatementLineItems [Line Items]
Conversion of debentures	400,000
Outstanding principal of debenture	0
Debentures Five [Member] | Sponsor [member]
IfrsStatementLineItems [Line Items]
Conversion of debentures	200,000
Outstanding principal of debenture	$ 0

Schedule of Issued Capital Foll

Schedule of Issued Capital Following Business Combination (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Issuance of shares to SPAC shareholders	$ 3,024,210
Issuance of shares to SPAC Founders	(5,791,426)
Conversion of convertible notes	2,300,613
Recapitalization costs	16,126,854
Costs attributable to the issuance of shares in connection with the business combination	(1,315,013)
Balance	907,569	$ 7,652,517
Issuance of convertible note – equity component	140,495
Issued capital [member]
IfrsStatementLineItems [Line Items]
Issuance of shares to AOI shareholders	2,860	2,860
Issuance of shares to SPAC shareholders	19
Issuance of shares to SPAC Founders	409
Conversion of convertible notes	23
Issuance of shares in exchange for advisory services	107
Recapitalization costs
Other shares	144
Total
Costs attributable to the issuance of shares in connection with the business combination
Balance	$ 3,562	$ 2,860
Number of shares [member]
IfrsStatementLineItems [Line Items]
Issuance of shares to AOI shareholders, shares	18,646,643	18,646,643
Issuance of shares to SPAC shareholders, shares	124,768
Issuance of shares to SPAC Founders, shares	$ 2,666,900
Conversion of convertible notes, shares	150,000
Other shares, shares	941,400
Issued Capital, shares	23,224,102	18,646,643
Share premium [member]
IfrsStatementLineItems [Line Items]
Issuance of shares to AOI shareholders	$ 2,579,627	$ 2,579,627
Issuance of shares to SPAC shareholders	3,024,191
Issuance of shares to SPAC Founders	(5,791,835)
Conversion of convertible notes	2,300,590
Issuance of shares in exchange for advisory services	(107)
Recapitalization costs	16,126,854
Other shares	(250)
Total	18,379,671	2,579,627
Costs attributable to the issuance of shares in connection with the business combination	(1,315,013)
Balance	17,064,658	2,579,627
Conversion of rights	(144)
Issuance of convertible note – equity component	$ 140,495

Issued Capital (Details Narrati

Issued Capital (Details Narrative)	Jun. 30, 2024 $ / shares shares	Mar. 21, 2024 $ / shares
IfrsStatementLineItems [Line Items]
Number of shares authorized	555,000,000
Par value per share | (per share)	$ 0.0001	$ 10
Preference shares [member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	5,000,000
Class A ordinary shares [member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	500,000,000
Class B ordinary shares [member]
IfrsStatementLineItems [Line Items]
Number of shares authorized	50,000,000

Schedule of Warrant Outstanding

Schedule of Warrant Outstanding (Details)	12 Months Ended
	Jun. 30, 2024 shares
IfrsStatementLineItems [Line Items]
Total warrants	10,387,720
Public warrants [member]
IfrsStatementLineItems [Line Items]
Total warrants	9,000,000
Private placement warrants [member]
IfrsStatementLineItems [Line Items]
Total warrants	479,000
Representative warrants [member]
IfrsStatementLineItems [Line Items]
Total warrants	450,000
Arena warrants [member]
IfrsStatementLineItems [Line Items]
Total warrants	458,720

Warrants (Details Narrative)

Warrants (Details Narrative)	12 Months Ended
	Jun. 30, 2024 $ / shares shares	Mar. 21, 2024 $ / shares
IfrsStatementLineItems [Line Items]
Warrants outstanding and exercisable | shares	10,387,720
Warrants price | (per share)	$ 0.0001	$ 10
Ordinary shares equals or exceed per share	$ 18
Original issue discount secured convertible debenture	10%
Percentage of principal amount related to debenture purchased	25%
Purchaser warrant description	Purchaser a warrant to purchase ten million (10,000,000) Ordinary Shares at an exercise price of USD$0.01 per Ordinary Share (as the same may be amended, amended and restated or otherwise modified from time to time, a “Penny Warrant”) and (ii) the Company shall enter into a Registration Rights Agreement with the Purchaser providing registration rights with respect to the Underlying Shares issuable under the Penny Warrant with terms substantially similar to the terms provided in the First Registration Rights Agreement. The Penny Warrant shall, among other things, (i) provide for the purchase by the Purchaser of ten million (10,000,000) Ordinary Shares (the “Penny Warrant Shares”), subject to adjustment upon the occurrence of certain events as set forth in such Penny Warrant; (ii) be exercisable at a price of USD$0.01 per Ordinary Share; and (iii) be substantially in the form of Exhibit C attached hereto. The Company and AOI agree that, from time to time, upon written notice from the Purchaser, the Company shall provide and cause their Subsidiaries to provide the Purchaser with any information and documentation related to the progress of the construction of the CQ Oilseeds Facility as the Purchaser may request in its discretion.
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Exercise price	$ 11.50
Warrants [member]
IfrsStatementLineItems [Line Items]
Warrants price	0.01
Public warrants [member]
IfrsStatementLineItems [Line Items]
Exercise price	$ 11.50
Warrants outstanding and exercisable | shares	9,000,000
Representative warrants [member]
IfrsStatementLineItems [Line Items]
Exercise price	$ 11.50
Warrants outstanding and exercisable | shares	450,000

Schedule of Contractual Maturit

Schedule of Contractual Maturities Lease Liabilities and Right of Use Assets (Details) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
At cost	$ 1,347,718	$ 1,347,718
Less accumulated amortisation	(403,298)	(307,245)
Total	944,420	1,040,472
Within 1 year (Current)	89,109	82,386
Non-current	879,347	971,752
Total	968,456	1,054,138
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Within 1 year (Current)	89,109	82,386
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Non-current	80,750	92,405
Later than three years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Non-current	224,930	227,744
Later than five years [member]
IfrsStatementLineItems [Line Items]
Non-current	$ 573,667	$ 651,603

Schedule of Revenue Disaggregat

Schedule of Revenue Disaggregated (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Total revenues	$ 33,727,222	$ 29,049,345
Whole Sale Oils [Member]
IfrsStatementLineItems [Line Items]
Total revenues	11,481,072	20,451,942
Hype protein meals [member]
IfrsStatementLineItems [Line Items]
Total revenues	9,175,505	5,577,709
Toll crushing service [member]
IfrsStatementLineItems [Line Items]
Total revenues	222,095	2,156,827
Seeds [member]
IfrsStatementLineItems [Line Items]
Total revenues		664,000
Other sales [member]
IfrsStatementLineItems [Line Items]
Total revenues	291,351	198,867
Retail oils [member]
IfrsStatementLineItems [Line Items]
Total revenues	$ 12,557,199

Schedule of Cost of sales (Deta

Schedule of Cost of sales (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Total cost of sales	$ 27,810,782	$ 24,062,603
Cost of finished goods [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	5,273,627
Cost of material [membr]
IfrsStatementLineItems [Line Items]
Total cost of sales	17,432,898	18,710,436
Direct labor [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	1,917,665	2,154,793
Freight and storage [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	2,112,109	1,615,464
Depreciation [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	481,093	547,454
Occupancy costs [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	341,790	415,436
Repairs and maintenance [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	$ 251,600	$ 619,020

Schedule of General and Adminis

Schedule of General and Administrative expenses (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Notes and other explanatory information [abstract]
Professional fees	$ 973,482	$ 1,094,500
Employee costs	428,715	179,301
Insurance	492,676	152,911
Other expenses	546,879	265,908
Management fee	312,000	252,000
Expected credit losses	264,798	380,604
Travel expenses	112,291	39,290
Depreciation	17,473	24,444
Technology costs	17,187	42,784
Occupancy costs	43,990	12,298
Security	9,266	18,280
Utilities	6,086	5,112
Total general and administrative expenses	$ 3,224,843	$ 2,467,432

Schedule of Selling and Marketi

Schedule of Selling and Marketing expenses (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Selling And Marketing Expenses
Professional fees	$ 327,309
Advertising and marketing expenses	85,227
Total selling and marketing expenses	$ 412,536

Schedule of Other Income (Detai

Schedule of Other Income (Details) - AUD ($)		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Other Income
Gain on forgiveness of payables	[1]	$ 670,782
Other income		37,129	48,273
Total other income		707,911	$ 48,273
Forgiveness of legal fees		383,425
Printer fees		126,482
Consultant fees		$ 160,875
[1]Includes forgiveness of legal fees of AUD$ 383,425 126,482 160,875

Schedule of Key Management Pers

Schedule of Key Management Personnel (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Key Management Personnel Compensation
Short-term employee benefits	$ 236,154	$ 134,407
Post-employment benefits	27,158	13,441
Key management personnel	$ 263,312	$ 147,848

Schedule of Interest in Associa

Schedule of Interest in Associates (Details) - Good earth oils pty ltd [member]		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Principal place of business/Country of Incorporation		Australia
Percentage Owned	[1]	100%	50%
[1]The percentage of ownership interest held is equivalent to the percentage voting rights for all subsidiaries

Schedule of Finance Expenses (D

Schedule of Finance Expenses (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Notes and other explanatory information [abstract]
Amortization of debt discount	$ 124,006
Interest expense	711,807	612,735
Total finance expenses	$ 835,813	$ 612,735

Schedule of Income Tax Expense

Schedule of Income Tax Expense (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Tax Expense
Current taxes	$ 347,691	$ 109,878
Deferred tax expense (benefit)	(34,270)
Income tax expense	$ 313,421	$ 109,878

Schedule of Components of Incom

Schedule of Components of Income Tax Expense (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Tax Expense
(Loss)/Net Profit before Tax	$ (20,917,260)	$ 1,954,848
Tax	25%	25%
Income tax benefit computed at the statutory tax rate	$ (5,229,315)	$ 488,712
Tax offset of Research & Development incentive		115,960
Tax adjustment of transaction cost to be amortized over the time	(5,584,202)
Recoupment of prior year tax losses not previously brought to account	41,466	262,874
Income tax expense	$ 313,421	$ 109,878

Schedule of Basic and Diluted E

Schedule of Basic and Diluted Earning Per Share and Weighted Average Number of Shares (Details) - $ / shares	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Earnings per share attributable to the ordinary equity holders of the parent
Total basic (loss) earnings per share attributable to the ordinary equity holders of the company	$ (1.07)	$ 0.10
Total diluted (loss) earnings per share attributable to the ordinary equity holders of the company	$ (1.07)	$ 0.10
Weighted average number of ordinary shares used as the denominator in calculating basic earnings per share	19,900,741	18,646,643
Amounts uncalled on partly paid shares and calls in arrears
Options
Deferred shares
Convertible notes
Weighted average number of ordinary shares and potential ordinary shares used as the denominator in calculating diluted earnings per share	19,900,741	18,646,643

Schedule of Reconciliation of C

Schedule of Reconciliation of Cash (Details) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Cash Flow Information
Cash and cash equivalents	$ 514,140	$ 121,273	$ 474,973

Schedule of Reconciliation of N

Schedule of Reconciliation of Net Income to Net Cash Provided by Operating Activities (Details) - AUD ($)		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Cash Flow Information
Loss attributable to members of the parent entity		$ (21,230,681)	$ 1,844,970
– gain on forgiveness of payables	[1]	(670,782)
– depreciation		498,566	571,899
– Recapitalization expense		16,301,915
– change in fair value of warrants		(141,874)
– (increase)/decrease in trade and other receivables		(32,848)	(884,401)
– (increase)/decrease in prepayment of seed purchase		3,672,697	(2,593,941)
– (increase)/decrease in other assets		351,485	(1,174,503)
– (increase)/decrease in inventories		(5,181,691)	112,917
– increase/(decrease) in trade and other payables	[2]	3,742,915	2,778,396
– increase/(decrease) in provisions		505,368	34,459
Cash flows from operations		$ (2,184,930)	$ 689,796
[1]Includes forgiveness of legal fees of AUD$ 383,425 126,482 160,875 5,163,951

Schedule of Reconciliation of_2

Schedule of Reconciliation of Net Income to Net Cash Provided by Operating Activities (Details) (Parenthetical)	12 Months Ended
	Jun. 30, 2024 AUD ($)
Cash Flow Information
Recapitalization costs	$ 5,163,951

Schedule of Non-cash Investing

Schedule of Non-cash Investing and Financing Activities (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash Flow Information
Acquisition of ROU assets and lease liabilities		$ 275,953
Purchases of property, plant and equipment in trade payables	877,967	64,011
Accrued expenses and warrant liabilities assumed upon closing of the merger with EDOC	5,938,467
Promissory note – related party assumed upon closing of the merger with EDOC	$ 1,216,928

Schedule of Transactions Occurr

Schedule of Transactions Occurred with Related Parties (Details) - AUD ($)		Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions		$ 589,166	$ 4,936,423
Energreen nutrition australia pty ltd., [Member]
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions		12,651,382	13,942,332
Amounts receivable, related party transactions		4,838,204	1,693,451
[custom:RelatedPartyManagementFee-0]		312,000	312,000
Soon soon oilmills sdn bhd [member]
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions	[1]
Amounts receivable, related party transactions	[1]	2,234
[custom:RelatedPartyManagementFee-0]	[1]
Sunmania Pty Ltd [Member]
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions		104,000
Amounts receivable, related party transactions
[custom:RelatedPartyManagementFee-0]
Good Earths Oils [Member]
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions
Amounts receivable, related party transactions			3,390,714
[custom:RelatedPartyManagementFee-0]
[1]Gary Seaton has a 20% share of Soon Soon Oilmills Sdn Bhd.

Schedule of Loans with Related

Schedule of Loans with Related Parties (Details) - AUD ($)	Jun. 30, 2024		Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Current payables to related parties	$ 4,111,661		$ 3,188,006
Non-current payables to related parties	4,530,507		2,873,929
Payables to related parties	8,642,168		6,061,935
Accrued interest	1,164,860		1,004,319
American Physicians LLC [Member]
IfrsStatementLineItems [Line Items]
Accrued interest	24,964
Energreen nutrition australia pty ltd., [Member]
IfrsStatementLineItems [Line Items]
Current payables to related parties	3,863,250		1,948,630
Non-current payables to related parties
Payables to related parties	3,863,250		1,948,630
Energreen Nutrition Australia Pty Ltd. accounts payable, current	589,166		4,411,423
Energreen Nutrition Australia Pty Ltd. accounts payable, noncurrent
Energreen Nutrition Australia Pty Ltd. accounts payable	636,149		4,411,423
JSKS enterprises pty ltd [member]
IfrsStatementLineItems [Line Items]
Current payables to related parties	100,925		980,005
Non-current payables to related parties	4,431,136	[1]	2,853,929	[2]
Payables to related parties	4,532,061		3,833,934
CQ oilseeds pty ltd [member]
IfrsStatementLineItems [Line Items]
Current payables to related parties			59,371
Non-current payables to related parties	59,371
Payables to related parties	59,371		59,371
Sunmania Pty Ltd [Member]
IfrsStatementLineItems [Line Items]
Current payables to related parties	152,000
Non-current payables to related parties	40,000		20,000
Payables to related parties	192,000		20,000
Origin Food Loan [Member]
IfrsStatementLineItems [Line Items]
Less: Origin Food loan receivable, current	(4,514)
Less: Origin Food loan receivable, noncurrent
Less: Origin Food loan receivable	(4,514)
American Physicians LLC [Member]
IfrsStatementLineItems [Line Items]
American Physicians LLC promissory note, current	968,216
American Physicians LLC promissory note, noncurrent	273,676
American Physicians LLC promissory note	$ 1,241,892
Good earth oils pty ltd [member]
IfrsStatementLineItems [Line Items]
Current payables to related parties			200,000
Non-current payables to related parties
Payables to related parties			200,000
Energreen Nutrition Australia Pty Ltd. accounts payable, current			525,000
Energreen Nutrition Australia Pty Ltd. accounts payable, noncurrent
Energreen Nutrition Australia Pty Ltd. accounts payable			525,000
Current receivables due from related parties			1,226,945
Non-current receivables due from related parties
Receivables due from related parties			$ 1,226,945
[1]Includes $ 1,164,860 1,004,319

Schedule of Superannuation Cont

Schedule of Superannuation Contributions (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Related Parties
Contributions to superannuation funds on behalf of employees	$ 189,411	$ 184,877

Related Parties (Details Narrat

Related Parties (Details Narrative)		12 Months Ended
	Mar. 21, 2024 USD ($)	Jun. 30, 2024 AUD ($)	Jun. 30, 2023 AUD ($)	Sep. 21, 2025 USD ($)	Jun. 21, 2025 USD ($)	Mar. 21, 2025 USD ($)	Dec. 21, 2024 USD ($)	Sep. 21, 2024 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2024 AUD ($)
IfrsStatementLineItems [Line Items]
Accrued interest			$ 1,004,319							$ 1,164,860
First promissory note [member]
IfrsStatementLineItems [Line Items]
Principal amounts related party	$ 450,000
Related party outstanding balance									$ 450,000	690,184
Accrued interest										24,964
First promissory note [member] | Non adjusting events after reporting period [member]
IfrsStatementLineItems [Line Items]
Accrued unpaid interest					$ 112,500	$ 112,500	$ 112,500	$ 112,500
Second promissory note [member]
IfrsStatementLineItems [Line Items]
Principal amounts related party	$ 500,000
Related party outstanding balance									$ 343,437	526,744
Accrued interest										$ 24,964
Second promissory note [member] | Non adjusting events after reporting period [member]
IfrsStatementLineItems [Line Items]
Accrued unpaid interest				$ 165,000	$ 165,000
JSKS enterprises pty ltd [member]
IfrsStatementLineItems [Line Items]
Related party interest rate		6%
Energreen nutrition australia pty ltd., [Member]
IfrsStatementLineItems [Line Items]
Related party interest rate		6%
Interest paid		$ 26,822	$ 82,916

Schedule of Company_s Fair Valu

Schedule of Company’s Fair Value on a Recurring Basis (Details) - Level 3 of fair value hierarchy [member] - AUD ($)	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Warrant liability-Private Warrants	$ 238,613
Private And Representative Warrants [Member]
IfrsStatementLineItems [Line Items]
Warrant liability-Private Warrants	12,676
Penny Warrants [Member]
IfrsStatementLineItems [Line Items]
Warrant liability-Private Warrants	146,730
Arena warrants [member]
IfrsStatementLineItems [Line Items]
Warrant liability-Private Warrants	$ 79,207

Schedule of Fair Value Measurem

Schedule of Fair Value Measurements for Private Warrants (Details) - 12 months ended Jun. 30, 2024	$ / shares	$ / shares $ / shares
IfrsStatementLineItems [Line Items]
Share price	$ 12	$ 12
Exercise price	$ 0.01
Level 3 of fair value hierarchy [member] | Private Warrants [Member]
IfrsStatementLineItems [Line Items]
Exercise price		$ 11.50
Share price		$ 0.97
Volatility	5,490%	5,490%
Expected life	4.73	4.73
Risk-free rate	4.33%	4.33%
Dividend yield

Schedule of Fair Value Measur_2

Schedule of Fair Value Measurements of Warrants (Details) - Arena warrants [member] - $ / shares		12 Months Ended
	Apr. 08, 2024	Jun. 30, 2024
IfrsStatementLineItems [Line Items]
Exercise price
Share price	$ 1.43	$ 0.97
Volatility	5,190%	5,490%
Expected life	5	4.83
Risk-free rate	4.43%	4.33%
Dividend yield

Schedule of Changes in the Fair

Schedule of Changes in the Fair Value (Details) - Level 3 of fair value hierarchy [member]	12 Months Ended
	Jun. 30, 2024 AUD ($)
IfrsStatementLineItems [Line Items]
Fair value as of June 30, 2023
Fair value as of June 30, 2024	238,613
Private Warrants [Member] | Recurring fair value measurement [member]
IfrsStatementLineItems [Line Items]
Fair value as of June 30, 2023
Initial measurement at Business Combination	44,339
Change in fair value	(31,684)
Fair value as of June 30, 2024	12,655
Representative warrants [member] | Recurring fair value measurement [member]
IfrsStatementLineItems [Line Items]
Fair value as of June 30, 2023
Initial measurement at Business Combination	847
Change in fair value	(826)
Fair value as of June 30, 2024	21
Arena warrants [member]
IfrsStatementLineItems [Line Items]
Fair value as of June 30, 2023
Fair value as of June 30, 2024	79,207
Arena warrants [member] | Recurring fair value measurement [member]
IfrsStatementLineItems [Line Items]
Fair value as of June 30, 2023
Initial measurement at Business Combination	117,193
Change in fair value	(37,986)
Fair value as of June 30, 2024	79,207
Penny Warrants [Member]
IfrsStatementLineItems [Line Items]
Fair value as of June 30, 2023
Fair value as of June 30, 2024	146,730
Penny Warrants [Member] | Recurring fair value measurement [member]
IfrsStatementLineItems [Line Items]
Fair value as of June 30, 2023
Initial measurement at Business Combination	218,108
Change in fair value	(71,378)
Fair value as of June 30, 2024	146,730
Warrants Liabilities [Member] | Recurring fair value measurement [member]
IfrsStatementLineItems [Line Items]
Fair value as of June 30, 2023
Initial measurement at Business Combination	380,487
Change in fair value	(141,874)
Fair value as of June 30, 2024	$ 238,613

Schedule of Risk (Details)

Schedule of Risk (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Notes and other explanatory information [abstract]
Interest rate increase/decrease by 1%	$ 7,118	$ 5,521

Schedule of Undiscounted Financ

Schedule of Undiscounted Financial Liabilities (Details) - AUD ($)	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Lease liabilities	$ 1,235,771	$ 1,363,618
Promissory notes	943,252
Secured borrowings	6,030,484	2,475,450
Income tax payable	312,963
Trade and other payables	9,866,518	1,776,345
Amount due to related parties	589,166	4,936,423
Total	18,978,154	10,551,836
On demand [member]
IfrsStatementLineItems [Line Items]
Lease liabilities
Promissory notes
Secured borrowings
Trade and other payables
Amount due to related parties
Total
Not later than three months [member]
IfrsStatementLineItems [Line Items]
Lease liabilities	31,962	31,962
Promissory notes
Secured borrowings		396,881
Income tax payable	128,927
Trade and other payables	5,171,490	1,776,345
Amount due to related parties	589,166	4,936,423
Total	5,921,545	7,141,611
Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Lease liabilities	95,885	95,885
Promissory notes	943,252
Secured borrowings	489,287
Income tax payable	184,036
Trade and other payables	1,533,687
Amount due to related parties
Total	3,246,147	95,885
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Lease liabilities	1,107,924	1,235,771
Promissory notes
Secured borrowings	5,541,197	2,078,569
Income tax payable
Trade and other payables	3,161,341
Amount due to related parties
Total	$ 9,810,462	$ 3,314,340

Financial Risk Management Obj_3

Financial Risk Management Objectives and Policies (Details Narrative) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Long term borrowings	$ 5,051,910	$ 2,078,570
Foreign currency transactions	$ 28,097	$ 0
Three Customers [Member]
IfrsStatementLineItems [Line Items]
Concentration risk percentage	60.70%	46%
Interest rate risk [member]
IfrsStatementLineItems [Line Items]
Long term borrowings	$ 6,030,484	$ 3,584,887

Schedule of Recapitalization Co

Schedule of Recapitalization Costs (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 30, 2024
Recapitalization Costs
Net deficit from SPAC transferred to the Group	$ 7,048,439
Class A Ordinary Shares	1,066,168
Founder shareholders and other advisors	2,666,900
Total shares issued to SPAC	3,733,068		3,733,068
Diluted share price at Closing Date	$ 4.32
Total value transferred to the SPAC	$ 16,126,854
Recapitalization cots	$ 23,210,293

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)		1 Months Ended
	Mar. 21, 2024 USD ($)	Dec. 31, 2024 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2024 AUD ($)	Jun. 30, 2024 AUD ($)	Jun. 30, 2023 AUD ($)
IfrsStatementLineItems [Line Items]
Contingent liabilities
Contigent liabilities paid	$ 1,550,000		$ 1,550,000		$ 1,781,058
Owed amount	$ 1,161,250
Description of balance owed	The first payment is to be paid within three (3) business days of funding the second tranche of the Arena PIPE in an amount equal to at least 15% of that tranche, or USD$375,000. The second payment is to be paid within three (3) business days of funding of the third tranche of the Arena PIPE in an amount equal to at least 15% of that tranche, or USD$375,000
Amount owed to related parties			250,000
Amount owed to related parties			100,000	$ 3,220,859
Nonadjusting Event [Member]
IfrsStatementLineItems [Line Items]
Amount owed to related parties		$ 200,000
Top of range [member]
IfrsStatementLineItems [Line Items]
Amount owed to related parties			$ 2,100,000

Schedule of Parent Entity (Deta

Schedule of Parent Entity (Details) - JSKS enterprises pty ltd [member]		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Principal place of business/country of incorporation		Australia
Percentage owned	[1]	57%	75%
[1]The percentage of ownership interest held is equivalent to the percentage voting rights for all subsidiaries.

Schedule of Current Tax Liabili

Schedule of Current Tax Liabilities (Assets) and Deferred Tax Assets from Unused Tax Losses and Tax Credits (Details) - AUD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 30, 2024	Jun. 30, 2022
IfrsStatementLineItems [Line Items]
Current assets	$ 11,388,231	$ 9,805,007
Non-current assets	18,608,539	14,255,536
TOTAL ASSETS	29,996,770	24,060,543
Current liabilities	18,353,761	10,483,775
TOTAL LIABILITIES	29,089,201	16,408,026
Issued capital	3,562	2,860	$ 3,024,210
Retained earnings	(17,950,222)	3,712,333
TOTAL EQUITY	907,569	7,652,517		$ 5,807,547
Loss attributable to members of the parent entity	(21,230,681)	1,844,970
Total comprehensive income	(21,230,681)	1,844,970
Unused tax losses and unused tax credits [member]
IfrsStatementLineItems [Line Items]
Current assets	2,391	39,717
Non-current assets	8,408,689	7,519,761
TOTAL ASSETS	8,411,080	7,559,478
Current liabilities	4,825,608	2,864,785
TOTAL LIABILITIES	4,825,608	2,864,785
Issued capital	2,582,487	2,582,487
Retained earnings	(2,255,944)	(741,723)
TOTAL EQUITY	326,543	1,840,764
Loss attributable to members of the parent entity	(1,514,221)	(559,165)
Total comprehensive income	$ (1,514,221)	$ (559,165)