Australian Oilseeds Holdings Limited Warrant 10-Q 10 Feb 25 2025 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Sep. 30, 2024	Feb. 05, 2025
IfrsStatementLineItems [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2025
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, Cootamundra
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 Current Reporting Status	No
Entity Interactive Data Current	No
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 Common Stock, Shares Outstanding		23,224,102
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

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Position (Unaudited) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024
CURRENT ASSETS
Cash and cash equivalents	$ 2,127,738	$ 514,140
Trade and other receivables	5,087,251	4,470,101
Inventories	6,614,037	6,202,160
Other current assets	541,284	201,830
TOTAL CURRENT ASSETS	14,370,310	11,388,231
NON-CURRENT ASSETS
Property, plant and equipment	15,537,051	14,617,513
Right-of-use asset	920,406	944,420
Other assets	4,513	429,841
Deferred tax assets	34,270	34,270
Intangible assets	2,582,495	2,582,495
TOTAL NON-CURRENT ASSETS	19,078,735	18,608,539
TOTAL ASSETS	33,449,045	29,996,770
CURRENT LIABILITIES
Trade and other payables	12,899,081	10,455,684
Borrowings	5,840,889	978,574
Lease liability, current	89,109	89,109
Income Tax liabilities		128,927
Related party loans	5,935,338	4,111,661
Convertible note, net of discount	1,318,058	1,181,953
Warrant liabilities	238,613	238,613
Promissory note – related party, current	993,180	968,216
Employee benefits	212,289	201,024
TOTAL CURRENT LIABILITIES	27,526,557	18,353,761
NON-CURRENT LIABILITIES
Borrowings		5,051,910
Promissory note - related party, non-current	273,676	273,676
Lease liability, non-current	857,069	879,347
Related party loans	4,530,507	4,530,507
TOTAL NON-CURRENT LIABILITIES	5,661,252	10,735,440
TOTAL LIABILITIES	33,187,809	29,089,201
NET ASSETS	261,236	907,569
EQUITY
Share capital	3,562	3,562
Share premium	17,064,658	17,064,658
Accumulated losses	(18,563,884)	(17,950,222)
Total deficit attributable to equity holders of the Company	(1,495,664)	(882,002)
Non-controlling interest	1,756,900	1,789,571
TOTAL EQUITY	$ 261,236	$ 907,569

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (Loss) (Unaudited) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Profit or loss [abstract]
Sales revenue	$ 10,328,865	$ 9,738,472
Cost of sales	(9,498,485)	(7,265,691)
Gross profit	830,380	2,472,781
General and administrative expenses	(830,406)	(885,803)
Selling and marketing expenses	(199,345)	(68,873)
Other income	32,374	1,654
Operating (loss) profit	(166,997)	1,519,759
Finance expenses	(479,336)	(109,228)
(Loss) Profit before income tax	(646,333)	1,410,531
Income tax expense
Total (Loss) Income	(646,333)	1,410,531
Other comprehensive income for the period, net of tax
Total	(646,333)	1,410,531
(Loss) Profit attributable to:
Members of the parent entity	(613,662)	1,096,364
Non-controlling interest	(32,671)	314,167
Total comprehensive (loss) income attributable to:
Members of the parent entity	(613,662)	1,096,364
Non-controlling interest	$ (32,671)	$ 314,167
(Loss) Earnings per share attributable to the ordinary equity holders of the parent
Basic (loss) earnings per share (cents)	$ (0.03)	$ 0.08
Diluted (loss) earnings per share (cents)	$ (0.03)	$ 0.08

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes in Equity (Unaudited) - AUD ($)	Issued capital [member]	Share premium [member]	Retained earnings [member]	Non-controlling interests [member]	Total
Balance at Jun. 30, 2023	$ 2,860	$ 2,579,627	$ 3,712,333	$ 1,357,697	$ 7,652,517
IfrsStatementLineItems [Line Items]
Profit (Loss) for the period attributable to members of the parent entity			1,096,364	314,167	1,410,531
Balance at Sep. 30, 2023	2,860	2,579,627	4,808,697	1,671,864	9,063,048
Balance at Jun. 30, 2024	3,562	17,064,658	(17,950,222)	1,789,571	907,569
IfrsStatementLineItems [Line Items]
Profit (Loss) for the period attributable to members of the parent entity			(613,662)	(32,671)	(646,333)
Balance at Sep. 30, 2024	$ 3,562	$ 17,064,658	$ (18,563,884)	$ 1,756,900	$ 261,236

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Receipts from customers	$ 9,744,089	$ 8,867,322
Payments to suppliers and employees	(8,689,066)	(10,626,767)
Tax Refund received/Income tax paid	(160,692)	318,723
Interest paid	(305,990)	(96,441)
Net cash provided by/(used in) operating activities	588,341	(1,537,163)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property, plant and equipment	(577,351)	(640,891)
Net cash (used in) investing activities	(577,351)	(640,891)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from related parties’ loans	1,819,164	3,567,182
Proceeds from secured borrowings		896,903
Repayment of secured borrowings	(189,594)	(1,992,041)
Repayment of lease liability	(26,962)	(34,207)
Net cash provided by/ financing activities	1,602,608	2,437,837
Net increase in cash and cash equivalents held	1,613,598	259,783
Cash and cash equivalents at beginning of year	514,140	121,273
Cash and cash equivalents at the end of September period	$ 2,127,738	$ 381,056

Establishment and Operations

Establishment and Operations	3 Months Ended
	Sep. 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 condensed 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”) was incorporated in 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.

Summary of Material Accounting

Summary of Material Accounting Policies	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Summary of Material Accounting Policies	2 Summary of Material Accounting Policies (a) Unaudited Interim Financial Information The accompanying condensed consolidated statement of financial position as of 30 September 2024, and the condensed consolidated statements of profit or loss and other comprehensive income (loss), changes in equity and cash flows for the three months ended 30 September 2024 and 2023 are unaudited and have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and note disclosures normally included in annual financial statements prepared in accordance with IFRS have been omitted pursuant to those rules or regulations. The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position as of 30 September 2024 and the results of operations and cash flows for the three months ended 30 September 2024 and 2023. The financial data and other information disclosed in these notes to the condensed consolidated financial statements related to these three-month periods are unaudited. The results of operations for the three months ended 30 September 2024 are not necessarily indicative of the results to be expected for the year ending 30 June 2025 or for any other interim period or other future year. The following information should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K/A for the fiscal year ended 30 June 2024. (b) 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 September 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. Details of subsidiaries as of 30 September 2024 and 30 June 2024 were as follows: Schedule of Subsidiaries Subsidiaries % of legal ownership 30 Sep 2024 % of legal ownership 30 Jun 2024 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% 100% Australia Marketing and Distribution EDOC Acquisition Limited 100% 100% Cayman Islands SPAC The carrying amount of the Company’s investment in the subsidiary and the equity of the subsidiary is eliminated on consolidation. (c) Substantial doubt regarding Going Concern The Company incurred a loss after income tax of AUD$ 646,333 1,410,531 13,156,247 6,965,530 588,341 1,537,163 As at 30 September 2024 and 30 June 2024, the consolidated entity had cash in hand and at bank of AUD$ 2,127,738 514,140 Despite the breaching of the bank covenant with the Commonwealth Bank of Australia (abbreviated as “CBA”) on 5 th 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, CBA, 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 which contemplates continuity of normal activities and realization of assets and settlement of liabilities in the normal course of business. Should the Company be unable to obtain funding from banks or other financiers, PIPE investors or fail to execute the ELOC, the Company may be required to realise its assets and discharge its liabilities other than in normal course of business and at amounts different to those stated in these financial statements. The financial statements do not include any adjustments to the recoverability and classification of asset carrying amounts or amounts of liabilities that might result should the Company be unable to continue as a going concern. (d) 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). Concentration of Key Customers A substantial portion of the Company’s products are sold to its top five customers. For the three months ending 30 September 2024 and 2023, 72.7 74.3 61.7 53.1 Schedule of Total Sales From Each Customer Total Sales Outstanding Balance of Trade Receivables Unaudited Total Sales for Outstanding the Three Months Ended Balance of Trade Receivables as at 30 September 2024 30 September 2024 Customer AUD$ AUD$ Costco Wholesale Australia 4,101,072 1,316,796 Energreen Nutrition Australia Pty Ltd. 1,267,707 957,260 Woolworths 1,006,489 500,694 Rivalea (Australia) Pty Ltd. – Animal Nutrition 608,088 - Daabon Organic Australia & Daabon Japan Pty Ltd. 530,545 1,161,249 Total Sales Outstanding Balance of Trade Receivables Customer Total Sales for AUD$ Outstanding AUD$ Costco Wholesale Australia 2,621,177 1,737,738 100% Bottling Company Pty Ltd.. 1,323,554 945,828 Hygain NSW (Proprietary) Limited 1,224,208 550,480 Energreen Nutrition Australia Pty Ltd. 1,190,125 - Daabon Organic Australia & Daabon Japan Pty Ltd. 881,379 980,981 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, lease liabilities, and financial instruments. Financial instruments were reviewed at Quarter end and there were no material changes in their fair values noted between balance dates. (e) 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. (f) 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. (g) 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. (h) 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. (i) 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. (j) 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. (k) 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 (l) 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. (m) 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. (n 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 2024: ● 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 September 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.

Trade and Other Receivables

Trade and Other Receivables	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Trade and Other Receivables	3 Trade and Other Receivables Schedule of Trade and Other Receivables Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ CURRENT Related party receivable 957,261 - Trade receivables, net (1) Note 21 4,129,990 4,470,101 Total current trade and other receivables 5,087,251 4,470,101 (1) Trade receivables are presented net of expected net credit loss of AUD$ 97,406 138,000 The carrying value of trade receivables is considered a reasonable approximation of fair value due to the short-term nature of the balances. The maximum exposure to credit risk at the reporting date is the fair value of each class of receivable in the financial statements. The expected credit loss for the three months ended 30 September 2024 and the year ended 30 June 2024 was AUD$ 97,406 138,000 The table below presents the expected credit losses on trade receivables for the three months ended 30 September 2024: Schedule of Expected Credit Losses on Trade Receivables Current sales [30] days [60] days [90] days Total Unaudited Current sales [30] days [60] days [90] days Total Balance as at reporting date $ 3,276,277 $ 812,259 $ 953,453 $ 142,668 $ 5,184,657 Expected loss rate 0.73 % 2.27 % 4.86 % 6.16 % - ECL allowance $ 23,842 $ 18,438 $ 46,338 $ 8,788 $ 97,406 The table below presents the expected credit losses on trade receivables for the year ended 30 June 2024: Current sales [30] days [60] days [90] days Total Balance as at reporting date $ 1,937,078 $ 704,576 $ 1,047,911 $ 918,534 $ 4,608,099 Expected loss rate 0.75 % 2.27 % 4.86 % 6.16 % - ECL allowance $ 14,520 $ 15,995 $ 50,935 $ 56,550 $ 138,000

Inventories

Inventories	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Inventories	4 Inventories Schedule of Inventories Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ CURRENT Raw materials and consumables 4,835,993 5,678,351 Finished Goods 1,724,144 466,787 Consumables 53,900 57,022 Total inventories 6,614,037 6,202,160

Property, plant and equipment

Property, plant and equipment	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Property, plant and equipment	5 Property, plant and equipment Schedule of Property Plant and Equipment Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ 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 (1,189,455 ) (1,155,138 ) Total buildings 4,301,200 4,335,517 Total land and buildings 4,613,577 4,647,894 PLANT AND EQUIPMENT Plant and equipment At cost 14,111,191 13,118,595 Accumulated depreciation (3,236,313 ) (3,200,732 ) Total plant and equipment 10,874,878 9,917,863 Motor vehicles At cost 84,136 84,136 Accumulated depreciation (48,767 ) (45,354 ) Total motor vehicles 35,369 38,782 Office equipment At cost 59,561 58,890 Accumulated depreciation (46,334 ) (45,916 ) Total office equipment 13,227 12,974 Total plant and equipment 10,923,474 9,969,619 Total property, plant and equipment 15,537,051 14,617,513 (a) Movements in carrying amounts of property, plant and equipment Movement in the carrying amounts for each class of property, plant and equipment for the three months ended 30 September 2024 and for the year ended 30 June 2024: Schedule of Detailed Information About Property Plant And Equipment Plant and Motor Office Land Buildings Equipment Vehicles Equipment Total AUD$ AUD$ AUD$ AUD$ AUD$ AUD$ Three Months Ended 30 September 2024 Balance at 30 June 2024 312,377 4,335,517 9,917,863 38,782 12,974 14,617,513 Additions - - 1,006,522 - 671 1,007,193 Reclassification Depreciation expense - (34,317 ) (49,507 ) (3,413 ) (418 ) (87,655 ) Balance at 30 September 2024 312,377 4,301,200 10,874,878 35,369 13,227 15,537,051 Land Buildings Plant and Equipment Motor Vehicles Office Equipment Total AUD$ AUD$ AUD$ AUD$ AUD$ AUD$ Year ended 30 June 2024 Balance at 30 June 2023 312,377 4,472,783 5,743,013 - 14,419 10,542,592 Beginning balance 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 30 June 2024 312,377 4,335,517 9,917,863 38,782 12,974 14,617,513 Ending balance 312,377 4,335,517 9,917,863 38,782 12,974 14,617,513

Other assets

Other assets	3 Months Ended
	Sep. 30, 2024
Other Assets
Other assets	6 Other assets Schedule of Other Non Financial Assets Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ CURRENT Other current assets 541,284 201,830 Total non-financial assets 541,284 201,830 30 September 2024 30 June 2024 AUD$ AUD$ NON-CURRENT Prepayment of equipment 4,513 429,841

Trade and Other Payables

Trade and Other Payables	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Trade and Other Payables	7 Trade and Other Payables Schedule of Trade Payables Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ CURRENT Related parties – payable (Note21) 4,363,215 589,166 Trade payables 8,535,866 9,866,518 Total trade and other payables 12,899,081 10,455,684 Trade and other payables including related party 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 and other payables from the three months ended 30 September 2024 over 30 June 2024 is attributable to AUD 3.1 0.636 0.339

Borrowings

Borrowings	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Borrowings	8 Borrowings Secured bank loan The Company obtained an AUD$ 14 14 4 8 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 50 4,862,315 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 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. The following table summarizes outstanding borrowings as of 30 September 2024 and 30 June 2024: Schedule of Borrowings Current Non-Current Total Current Non-Current Total Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ Current Non-Current Total Current Non-Current Total Equipment Finance secured bank loan 3,709,515 - 3,709,515 978,574 2,900,259 3,878,833 Interest only secured bank loan 2,131,374 - 2,131,374 - 2,151,651 2,151,651 Total secured bank loan 5,840,889 - 5,840,889 978,574 5,051,910 6,030,484 Convertible note, net of debt discount 1,318,058 - 1,318,058 1,181,953 - 1,181,953 Total 7,158,947 - 7,158,947 2,160,527 5,051,910 7,212,437 The future payments of the equipment finance secured bank loan as of 30 September 2024 were as follows: Schedule of Future Payments of Finance Secured Bank Loan Calendar year AUD$ Remainder of 2024 244,643 2025 978,573 2026 978,573 2027 978,573 2028 978,573 2029 244,643 Total payments outstanding 4,403,578 Less: accrued interest (694,063 ) Total equipment finance secured loan outstanding 3,709,515 The following table summarizes the outstanding Convertible Note as of 30 September 2024 and 30 June 2024: Schedule of Outstanding Convertible Note 30 September 30 June 2024 AUD$ AUD$ Principal value of Convertible Note 1,874,574 1,874,574 Debt discount (2) (556,516 ) (692,621 ) Convertible Note 1,318,058 1,181,953

Issued Capital

Issued Capital	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Issued Capital	9 Issued Capital There were no movements or changes in issued capital since 30 June 2024.

Warrants

Warrants	3 Months Ended
	Sep. 30, 2024
Warrants
Warrants	10 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 30 September 2024 and 30 June 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 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	3 Months Ended
	Sep. 30, 2024
Lease liabilities and right-of-use assets	11 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 October 31, 2035. 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 30 September 2024 and 30 June 2024: Schedule of Contractual Maturities Lease Liabilities and Right of Use Assets Right-of-use assets Unaudited 30 September 2024 30 June 2024 At cost $ 1,347,718 $ 1,347,718 Less accumulated amortisation (427,312 ) (403,298 ) Total $ 920,406 $ 944,420 30 September 30 June 2024 Lease liabilities Within 1 year (Current) $ 89,109 $ 89,109 After 1 year but within 2 years 80,750 80,750 After 2 years but within 5 years 224,930 224,930 After 5 years 551,389 573,667 Non-current 857,069 879,347 Total $ 946,178 $ 968,456

Revenue

Revenue	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Revenue	12 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 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Wholesale oils $ 2,089,223 $ 3,155,535 Hype protein meals 2,510,473 2,693,470 Toll crushing service - 222,095 Seeds - 23,490 Other sales 24,977 77,128 Retail oils 5,704,192 3,566,754 Total revenues $ 10,328,865 $ 9,738,472

Cost of Sales

Cost of Sales	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Cost of Sales	13 Cost of Sales Schedule of Cost of sales 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Cost of finished goods $ 2,148,528 $ 971,500 Cost of material 5,827,421 4,819,280 Direct labor 587,631 521,835 Freight and storage 697,451 620,446 Depreciation 83,823 125,457 Occupancy costs 145,464 112,189 Repairs and maintenance 8,167 94,984 Total cost of sales $ 9,498,485 $ 7,265,691

General and administrative expe

General and administrative expenses	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
General and administrative expenses	14 General and administrative expenses Schedule of General and Administrative expenses 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Professional fees $ 260,860 $ 536,322 Employee costs 187,093 70,067 Insurance 155,382 45,565 Other expenses 51,508 63,930 Subscriptions and dues 507 62,560 Management fee 78,000 78,000 Travel expenses 76,406 11,359 Depreciation 3,832 1,887 Technology costs 1,336 1,148 Occupancy costs 10,914 11,053 Security 2,228 2,097 Utilities 2,340 1,815 Total general and administrative expenses $ 830,406 $ 885,803

Selling and marketing expenses

Selling and marketing expenses	3 Months Ended
	Sep. 30, 2024
Selling And Marketing Expenses
Selling and marketing expenses	15 Selling and marketing expenses Schedule of Selling and Marketing expenses 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Professional fees $ 87,750 $ 52,500 Advertising and marketing expenses 111,595 16,373 Total selling and marketing expenses $ 199,345 $ 68,873

Other Income

Other Income	3 Months Ended
	Sep. 30, 2024
Other Income
Other Income	16 Other Income Schedule of Other Income 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Other income $ 32,374 $ 1,654 Total other income $ 32,374 $ 1,654

Key management personnel compen

Key management personnel compensation	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Key management personnel compensation	17 Key management personnel compensation Key management personnel remuneration included within employee expenses for the three months ended 30 September 2024 and 2023 is shown below: Schedule of Key Management Personnel 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Short-term employee benefits $ 131,154 $ 33,602 Post-employment benefits 15,083 3,360 Total $ 146,237 36,962

Finance Expenses

Finance Expenses	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Finance Expenses	18 Finance Expenses Schedule of Finance Expenses 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Amortization of debt discount 141,342 - Realised and unrealised currency losses (gains) 24,009 (15,191 ) Interest expense 313,985 124,419 Total finance expenses 479,336 109,228

(Loss) Earnings per share

(Loss) Earnings per share	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
(Loss) Earnings per share	19 (Loss) Earnings per share Schedule of Basic and Diluted Earning Per Share and Weighted Average Number of Share (a) Basic (loss) earnings per share Three Months Three Months AUD$ AUD$ Total basic (loss) earnings per share attributable to the ordinary equity holders of the company (0.03 ) 0.08 (b) Diluted (loss) earnings per share Three Months Ended 30 September 2024 Three Months Ended 30 September 2023 AUD$ AUD$ Total diluted (loss) earnings per share attributable to the ordinary equity holders of the company (0.03 ) 0.08 (c) Weighted average number of shares used as the denominator Three Months Three Months Weighted average number of ordinary shares used as the denominator in calculating basic earnings per share 23,224,102 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 23,224,102 18,646,643

Cash Flow Information

Cash Flow Information	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Cash Flow Information	20 Cash Flow Information (a) Reconciliation of cash Cash for the three months ended 30 September 2024 and 2023 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 30 September 2024 30 September 2023 AUD$ AUD$ Cash and cash equivalents 2,127,738 381,056 (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 (646,333 ) 1,410,531 Non-cash flows in (loss) profit: – cash flows excluded from profit attributable to operating activities 165,752 12,787 – depreciation 111,668 151,357 Changes in assets and liabilities: – (increase)/decrease in trade and other receivables (617,150 ) (872,804 ) – (increase)/decrease in other assets (339,454 ) (424,534 ) – (increase)/decrease in inventories (411,877 ) (1,428,885 ) – increase/(decrease) in trade and other payables 2,443,397 (734,568 ) – increase/(decrease) in provisions (117,662 ) 348,953 Cash flows from/(used in) operations 588,341 (1,537,163 ) Non-cash investing and financing activities were as follows: Schedule of Non-cash Investing and Financing Activities 30 September 2024 30 September 2023 Acquisition of ROU assets and lease liabilities - 1,040,472 Accrued expenses and warrant liabilities assumed upon closing of the merger with EDOC 136,105 - Promissory note – related party assumed upon closing of the merger with EDOC 24,964 - Prepayment on purchase of plant and equipment at 30 June 2024 429,841 -

Related Parties

Related Parties	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Related Parties	21 Related Parties (a) The Company’s main related parties are as follows: Key management personnel — refer to Note 17. 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 three months ended 30 September 2024 and the year ended 30 June 2024 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 For the three months ended 30 September 2024 and the year ended 30 June 30 2024 a related party loan is owed to Energreen Nutrition Australia Pty Ltd., which is controlled by Gary Seaton, and interest rate charge is 6 For the three months ended 30 September 2024 and the year ended 30 June 2024 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 Purchases of Oils for the Three Months Ended 30 September 2024 Sales of Meals Other Sales for the Three Months Ended 30 September 2024 Management Lease for the Three Months Ended 30 September 2024 AUD$ AUD$ AUD$ AUD$ AUD$ AUD$ Related parties Energreen Nutrition Australia Pty Ltd. 4,828,100 678,506 1,267,707 - 78,000 - Soon Soon Oilmills Sdn Bhd. * - 348,895 - 11,368 - - Sunmania Pty Ltd. - - - - - 14,000 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. (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 September 2024. Schedule of Loans with Related Parties Current Non-current Total principal Balance as of 30 September 2024 Current Non-current Total AUD$ AUD$ AUD$ Due to related parties Energreen Nutrition Australia Pty Ltd. loan 5,682,413 43,668 5,726,081 JSKS Enterprises Pty Ltd. Loan 100,925 4,387,468 (1) 4,488,393 CQ Oilseeds Pty Ltd. loan - 59,371 59,371 Sunmania Pty Ltd loan 152,000 40,000 192,000 Total due to related parties 5,935,338 4,530,507 10,461,332 American Physicians LLC promissory note (2) 993,180 273,676 1,266,856 Energreen Nutrition Australia Pty Ltd. accounts payable (Note 7) 4,363,215 - 4,363,215 Due from related parties Energreen Nutrition Australia Pty Ltd. (Note 3 957,260 - 957,260 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. 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 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 (3) 968,216 273,676 1,241,892 Energreen Nutrition Australia Pty Ltd. accounts payable (Note 7) 589,166 - 589,166 (1) Includes $ 1,164,860 (2) Includes $ 24,964 Interest paid to Energreen Nutrition Australia Pty Ltd. was Nil 28,874 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 30 September 2024, and 30 June 2024, there was AUD$ 690,184 450,000 690,184 450,000 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 30 September 2024, and 30 June 2024, there was AUD$ 526,744 343,437 526,744 343,437 Accrued interest on the First Promissory Note and the Second Promissory Note was AUD$ 49,928 24,964 The following table summarizes the promissory notes – related party as of 30 September 2024 and 30 June 2024: Schedule of Promissory Notes Related Party Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ Current Non-Current Total Current Non-Current Total Promissory notes – related party 993,180 273,676 1,266,856 968,216 273,676 1,241,892 (b) Superannuation contributions Schedule of Superannuation Contributions 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Contributions to superannuation funds on behalf of employees 58,940 50,078

Fair value measurement

Fair value measurement	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Fair value measurement	22 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 30 September 2024 and 30 June 2024, 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 30 September 2024 and 30 June 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 30 September 30 June Description: Level 2024 2024 AUD$ AUD$ Liabilities: Warrant liability—Private and Representative Warrants 3 12,676 12,676 Warrant liability – Penny Warrants 3 146,730 146,730 Warrant liability – Arena Ordinary Share Warrants 3 79,207 79,207 Total 238,613 238,613 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 three months ended 30 September 2024 and the year ended 30 June 2024. The following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of 30 September 2024 and 30 June 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 30 September and 30 June 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 30 September 2024 and 30 June 2024. Schedule of Fair Value Measurements of Warrants 30 September and 30 June 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 Warrant Liabilities $AUD $AUD $AUD $AUD Fair value as of 30 June 2024 $ 12,655 $ 21 $ 79,207 $ 146,730 $ 238,613 Change in fair value - - - - - Fair value as of 30 September 2024 $ 12,655 $ 21 $ 79,207 $ 146,730 $ 238,613 There were no significant changes to fair values of above instruments from 30 June 2024 to 30 September 2024.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Commitments and Contingencies	23 Commitments and Contingencies In the opinion of the Directors, the Company did no 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$375,000. 1,161,250 (c) Deferred Cash Payment Obligations shall be accelerated in the event the Company issues debt, equity, or other equity-linked securities in one or more public or private offerings (“Capital Event”). Upon the occurrence of a Capital Event the Company shall pay from the Proceeds of the applicable capital sources within no more than three (3) business days following the consummation of such Capital Event of at least twenty percent (20%) of the Proceeds, up to the amount of any then-outstanding Deferred Cash Payment Obligations. As of 30 September 2024 and 30 June 2024, the Company has paid Nil 1,550,000 1,781,058 1,781,058 In June 2024, the Company entered into a payment agreement with Ellenoff Grossman & Schole LLP (“EGS”) related to the fees owed to EGS at the closing of the Business Combination for which EGS provided legal representation to EDOC regarding the Business Combination. Pursuant to the agreement, the EGS agreed to reduce the amount owed by the Company by USD$ 250,000 2,100,000 100,000 200,000 As of 30 September 2024 and 30 June 2024, the Company has paid [ ] and USD$ 100,000 3,220,859

Net Tangible Assets

Net Tangible Assets	3 Months Ended
	Sep. 30, 2024
Net Tangible Assets
Net Tangible Assets	24 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	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Events Occurring After the Reporting Date	25 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.

Summary of Material Accountin_2

Summary of Material Accounting Policies (Policies)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Unaudited Interim Financial Information	(a) Unaudited Interim Financial Information The accompanying condensed consolidated statement of financial position as of 30 September 2024, and the condensed consolidated statements of profit or loss and other comprehensive income (loss), changes in equity and cash flows for the three months ended 30 September 2024 and 2023 are unaudited and have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and note disclosures normally included in annual financial statements prepared in accordance with IFRS have been omitted pursuant to those rules or regulations. The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position as of 30 September 2024 and the results of operations and cash flows for the three months ended 30 September 2024 and 2023. The financial data and other information disclosed in these notes to the condensed consolidated financial statements related to these three-month periods are unaudited. The results of operations for the three months ended 30 September 2024 are not necessarily indicative of the results to be expected for the year ending 30 June 2025 or for any other interim period or other future year. The following information should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K/A for the fiscal year ended 30 June 2024.
Basis of consolidation	(b) 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 September 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. Details of subsidiaries as of 30 September 2024 and 30 June 2024 were as follows: Schedule of Subsidiaries Subsidiaries % of legal ownership 30 Sep 2024 % of legal ownership 30 Jun 2024 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% 100% Australia Marketing and Distribution EDOC Acquisition Limited 100% 100% Cayman Islands SPAC The carrying amount of the Company’s investment in the subsidiary and the equity of the subsidiary is eliminated on consolidation.
Substantial doubt regarding Going Concern	(c) Substantial doubt regarding Going Concern The Company incurred a loss after income tax of AUD$ 646,333 1,410,531 13,156,247 6,965,530 588,341 1,537,163 As at 30 September 2024 and 30 June 2024, the consolidated entity had cash in hand and at bank of AUD$ 2,127,738 514,140 Despite the breaching of the bank covenant with the Commonwealth Bank of Australia (abbreviated as “CBA”) on 5 th 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, CBA, 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 which contemplates continuity of normal activities and realization of assets and settlement of liabilities in the normal course of business. Should the Company be unable to obtain funding from banks or other financiers, PIPE investors or fail to execute the ELOC, the Company may be required to realise its assets and discharge its liabilities other than in normal course of business and at amounts different to those stated in these financial statements. The financial statements do not include any adjustments to the recoverability and classification of asset carrying amounts or amounts of liabilities that might result should the Company be unable to continue as a going concern.
Financial instruments	(d) 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). Concentration of Key Customers A substantial portion of the Company’s products are sold to its top five customers. For the three months ending 30 September 2024 and 2023, 72.7 74.3 61.7 53.1 Schedule of Total Sales From Each Customer Total Sales Outstanding Balance of Trade Receivables Unaudited Total Sales for Outstanding the Three Months Ended Balance of Trade Receivables as at 30 September 2024 30 September 2024 Customer AUD$ AUD$ Costco Wholesale Australia 4,101,072 1,316,796 Energreen Nutrition Australia Pty Ltd. 1,267,707 957,260 Woolworths 1,006,489 500,694 Rivalea (Australia) Pty Ltd. – Animal Nutrition 608,088 - Daabon Organic Australia & Daabon Japan Pty Ltd. 530,545 1,161,249 Total Sales Outstanding Balance of Trade Receivables Customer Total Sales for AUD$ Outstanding AUD$ Costco Wholesale Australia 2,621,177 1,737,738 100% Bottling Company Pty Ltd.. 1,323,554 945,828 Hygain NSW (Proprietary) Limited 1,224,208 550,480 Energreen Nutrition Australia Pty Ltd. 1,190,125 - Daabon Organic Australia & Daabon Japan Pty Ltd. 881,379 980,981 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, lease liabilities, and financial instruments. Financial instruments were reviewed at Quarter end and there were no material changes in their fair values noted between balance dates.
Impairment of non-financial assets	(e) 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	(f) 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	(g) 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	(h) 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	(i) 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	(j) 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	(k) 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	(l) 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	(m) 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	(n 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 2024: ● 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 September 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.

Summary of Material Accountin_3

Summary of Material Accounting Policies (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Subsidiaries	Details of subsidiaries as of 30 September 2024 and 30 June 2024 were as follows: Schedule of Subsidiaries Subsidiaries % of legal ownership 30 Sep 2024 % of legal ownership 30 Jun 2024 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% 100% Australia Marketing and Distribution EDOC Acquisition Limited 100% 100% Cayman Islands SPAC
Schedule of Total Sales From Each Customer	Schedule of Total Sales From Each Customer Total Sales Outstanding Balance of Trade Receivables Unaudited Total Sales for Outstanding the Three Months Ended Balance of Trade Receivables as at 30 September 2024 30 September 2024 Customer AUD$ AUD$ Costco Wholesale Australia 4,101,072 1,316,796 Energreen Nutrition Australia Pty Ltd. 1,267,707 957,260 Woolworths 1,006,489 500,694 Rivalea (Australia) Pty Ltd. – Animal Nutrition 608,088 - Daabon Organic Australia & Daabon Japan Pty Ltd. 530,545 1,161,249 Total Sales Outstanding Balance of Trade Receivables Customer Total Sales for AUD$ Outstanding AUD$ Costco Wholesale Australia 2,621,177 1,737,738 100% Bottling Company Pty Ltd.. 1,323,554 945,828 Hygain NSW (Proprietary) Limited 1,224,208 550,480 Energreen Nutrition Australia Pty Ltd. 1,190,125 - Daabon Organic Australia & Daabon Japan Pty Ltd. 881,379 980,981

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Trade and Other Receivables	Schedule of Trade and Other Receivables Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ CURRENT Related party receivable 957,261 - Trade receivables, net (1) Note 21 4,129,990 4,470,101 Total current trade and other receivables 5,087,251 4,470,101 (1) Trade receivables are presented net of expected net credit loss of AUD$ 97,406 138,000
Schedule of Expected Credit Losses on Trade Receivables	The table below presents the expected credit losses on trade receivables for the three months ended 30 September 2024: Schedule of Expected Credit Losses on Trade Receivables Current sales [30] days [60] days [90] days Total Unaudited Current sales [30] days [60] days [90] days Total Balance as at reporting date $ 3,276,277 $ 812,259 $ 953,453 $ 142,668 $ 5,184,657 Expected loss rate 0.73 % 2.27 % 4.86 % 6.16 % - ECL allowance $ 23,842 $ 18,438 $ 46,338 $ 8,788 $ 97,406 The table below presents the expected credit losses on trade receivables for the year ended 30 June 2024: Current sales [30] days [60] days [90] days Total Balance as at reporting date $ 1,937,078 $ 704,576 $ 1,047,911 $ 918,534 $ 4,608,099 Expected loss rate 0.75 % 2.27 % 4.86 % 6.16 % - ECL allowance $ 14,520 $ 15,995 $ 50,935 $ 56,550 $ 138,000

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Inventories	Schedule of Inventories Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ CURRENT Raw materials and consumables 4,835,993 5,678,351 Finished Goods 1,724,144 466,787 Consumables 53,900 57,022 Total inventories 6,614,037 6,202,160

Property, plant and equipment (

Property, plant and equipment (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Property Plant and Equipment	Schedule of Property Plant and Equipment Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ 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 (1,189,455 ) (1,155,138 ) Total buildings 4,301,200 4,335,517 Total land and buildings 4,613,577 4,647,894 PLANT AND EQUIPMENT Plant and equipment At cost 14,111,191 13,118,595 Accumulated depreciation (3,236,313 ) (3,200,732 ) Total plant and equipment 10,874,878 9,917,863 Motor vehicles At cost 84,136 84,136 Accumulated depreciation (48,767 ) (45,354 ) Total motor vehicles 35,369 38,782 Office equipment At cost 59,561 58,890 Accumulated depreciation (46,334 ) (45,916 ) Total office equipment 13,227 12,974 Total plant and equipment 10,923,474 9,969,619 Total property, plant and equipment 15,537,051 14,617,513
Schedule of Detailed Information About Property Plant And Equipment	Movement in the carrying amounts for each class of property, plant and equipment for the three months ended 30 September 2024 and for the year ended 30 June 2024: Schedule of Detailed Information About Property Plant And Equipment Plant and Motor Office Land Buildings Equipment Vehicles Equipment Total AUD$ AUD$ AUD$ AUD$ AUD$ AUD$ Three Months Ended 30 September 2024 Balance at 30 June 2024 312,377 4,335,517 9,917,863 38,782 12,974 14,617,513 Additions - - 1,006,522 - 671 1,007,193 Reclassification Depreciation expense - (34,317 ) (49,507 ) (3,413 ) (418 ) (87,655 ) Balance at 30 September 2024 312,377 4,301,200 10,874,878 35,369 13,227 15,537,051 Land Buildings Plant and Equipment Motor Vehicles Office Equipment Total AUD$ AUD$ AUD$ AUD$ AUD$ AUD$ Year ended 30 June 2024 Balance at 30 June 2023 312,377 4,472,783 5,743,013 - 14,419 10,542,592 Beginning balance 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 30 June 2024 312,377 4,335,517 9,917,863 38,782 12,974 14,617,513 Ending balance 312,377 4,335,517 9,917,863 38,782 12,974 14,617,513

Other assets (Tables)

Other assets (Tables)	3 Months Ended
	Sep. 30, 2024
Other Assets
Schedule of Other Non Financial Assets	Schedule of Other Non Financial Assets Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ CURRENT Other current assets 541,284 201,830 Total non-financial assets 541,284 201,830 30 September 2024 30 June 2024 AUD$ AUD$ NON-CURRENT Prepayment of equipment 4,513 429,841

Trade and Other Payables (Table

Trade and Other Payables (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Trade Payables	Schedule of Trade Payables Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ CURRENT Related parties – payable (Note21) 4,363,215 589,166 Trade payables 8,535,866 9,866,518 Total trade and other payables 12,899,081 10,455,684

Borrowings (Tables)

Borrowings (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Borrowings	The following table summarizes outstanding borrowings as of 30 September 2024 and 30 June 2024: Schedule of Borrowings Current Non-Current Total Current Non-Current Total Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ Current Non-Current Total Current Non-Current Total Equipment Finance secured bank loan 3,709,515 - 3,709,515 978,574 2,900,259 3,878,833 Interest only secured bank loan 2,131,374 - 2,131,374 - 2,151,651 2,151,651 Total secured bank loan 5,840,889 - 5,840,889 978,574 5,051,910 6,030,484 Convertible note, net of debt discount 1,318,058 - 1,318,058 1,181,953 - 1,181,953 Total 7,158,947 - 7,158,947 2,160,527 5,051,910 7,212,437
Schedule of Future Payments of Finance Secured Bank Loan	The future payments of the equipment finance secured bank loan as of 30 September 2024 were as follows: Schedule of Future Payments of Finance Secured Bank Loan Calendar year AUD$ Remainder of 2024 244,643 2025 978,573 2026 978,573 2027 978,573 2028 978,573 2029 244,643 Total payments outstanding 4,403,578 Less: accrued interest (694,063 ) Total equipment finance secured loan outstanding 3,709,515
Schedule of Outstanding Convertible Note	The following table summarizes the outstanding Convertible Note as of 30 September 2024 and 30 June 2024: Schedule of Outstanding Convertible Note 30 September 30 June 2024 AUD$ AUD$ Principal value of Convertible Note 1,874,574 1,874,574 Debt discount (2) (556,516 ) (692,621 ) Convertible Note 1,318,058 1,181,953

Warrants (Tables)

Warrants (Tables)	3 Months Ended
	Sep. 30, 2024
Warrants
Schedule of Warrant Outstanding	The following table presents the warrants outstanding and exercisable on 30 September 2024 and 30 June 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)	3 Months Ended
	Sep. 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 30 September 2024 and 30 June 2024: Schedule of Contractual Maturities Lease Liabilities and Right of Use Assets Right-of-use assets Unaudited 30 September 2024 30 June 2024 At cost $ 1,347,718 $ 1,347,718 Less accumulated amortisation (427,312 ) (403,298 ) Total $ 920,406 $ 944,420 30 September 30 June 2024 Lease liabilities Within 1 year (Current) $ 89,109 $ 89,109 After 1 year but within 2 years 80,750 80,750 After 2 years but within 5 years 224,930 224,930 After 5 years 551,389 573,667 Non-current 857,069 879,347 Total $ 946,178 $ 968,456

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Revenue Disaggregated	Schedule of Revenue Disaggregated 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Wholesale oils $ 2,089,223 $ 3,155,535 Hype protein meals 2,510,473 2,693,470 Toll crushing service - 222,095 Seeds - 23,490 Other sales 24,977 77,128 Retail oils 5,704,192 3,566,754 Total revenues $ 10,328,865 $ 9,738,472

Cost of Sales (Tables)

Cost of Sales (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Cost of sales	Schedule of Cost of sales 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Cost of finished goods $ 2,148,528 $ 971,500 Cost of material 5,827,421 4,819,280 Direct labor 587,631 521,835 Freight and storage 697,451 620,446 Depreciation 83,823 125,457 Occupancy costs 145,464 112,189 Repairs and maintenance 8,167 94,984 Total cost of sales $ 9,498,485 $ 7,265,691

General and administrative ex_2

General and administrative expenses (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of General and Administrative expenses	Schedule of General and Administrative expenses 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Professional fees $ 260,860 $ 536,322 Employee costs 187,093 70,067 Insurance 155,382 45,565 Other expenses 51,508 63,930 Subscriptions and dues 507 62,560 Management fee 78,000 78,000 Travel expenses 76,406 11,359 Depreciation 3,832 1,887 Technology costs 1,336 1,148 Occupancy costs 10,914 11,053 Security 2,228 2,097 Utilities 2,340 1,815 Total general and administrative expenses $ 830,406 $ 885,803

Selling and marketing expenses

Selling and marketing expenses (Tables)	3 Months Ended
	Sep. 30, 2024
Selling And Marketing Expenses
Schedule of Selling and Marketing expenses	Schedule of Selling and Marketing expenses 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Professional fees $ 87,750 $ 52,500 Advertising and marketing expenses 111,595 16,373 Total selling and marketing expenses $ 199,345 $ 68,873

Other Income (Tables)

Other Income (Tables)	3 Months Ended
	Sep. 30, 2024
Other Income
Schedule of Other Income	Schedule of Other Income 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Other income $ 32,374 $ 1,654 Total other income $ 32,374 $ 1,654

Key management personnel comp_2

Key management personnel compensation (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Key Management Personnel	Key management personnel remuneration included within employee expenses for the three months ended 30 September 2024 and 2023 is shown below: Schedule of Key Management Personnel 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Short-term employee benefits $ 131,154 $ 33,602 Post-employment benefits 15,083 3,360 Total $ 146,237 36,962

Finance Expenses (Tables)

Finance Expenses (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Finance Expenses	Schedule of Finance Expenses 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Amortization of debt discount 141,342 - Realised and unrealised currency losses (gains) 24,009 (15,191 ) Interest expense 313,985 124,419 Total finance expenses 479,336 109,228

(Loss) Earnings per share (Tabl

(Loss) Earnings per share (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Basic and Diluted Earning Per Share and Weighted Average Number of Share	Schedule of Basic and Diluted Earning Per Share and Weighted Average Number of Share (a) Basic (loss) earnings per share Three Months Three Months AUD$ AUD$ Total basic (loss) earnings per share attributable to the ordinary equity holders of the company (0.03 ) 0.08 (b) Diluted (loss) earnings per share Three Months Ended 30 September 2024 Three Months Ended 30 September 2023 AUD$ AUD$ Total diluted (loss) earnings per share attributable to the ordinary equity holders of the company (0.03 ) 0.08 (c) Weighted average number of shares used as the denominator Three Months Three Months Weighted average number of ordinary shares used as the denominator in calculating basic earnings per share 23,224,102 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 23,224,102 18,646,643

Cash Flow Information (Tables)

Cash Flow Information (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Reconciliation of Cash	Cash for the three months ended 30 September 2024 and 2023 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 30 September 2024 30 September 2023 AUD$ AUD$ Cash and cash equivalents 2,127,738 381,056
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 (646,333 ) 1,410,531 Non-cash flows in (loss) profit: – cash flows excluded from profit attributable to operating activities 165,752 12,787 – depreciation 111,668 151,357 Changes in assets and liabilities: – (increase)/decrease in trade and other receivables (617,150 ) (872,804 ) – (increase)/decrease in other assets (339,454 ) (424,534 ) – (increase)/decrease in inventories (411,877 ) (1,428,885 ) – increase/(decrease) in trade and other payables 2,443,397 (734,568 ) – increase/(decrease) in provisions (117,662 ) 348,953 Cash flows from/(used in) operations 588,341 (1,537,163 )
Schedule of Non-cash Investing and Financing Activities	Schedule of Non-cash Investing and Financing Activities 30 September 2024 30 September 2023 Acquisition of ROU assets and lease liabilities - 1,040,472 Accrued expenses and warrant liabilities assumed upon closing of the merger with EDOC 136,105 - Promissory note – related party assumed upon closing of the merger with EDOC 24,964 - Prepayment on purchase of plant and equipment at 30 June 2024 429,841 -

Related Parties (Tables)

Related Parties (Tables)	3 Months Ended
	Sep. 30, 2024
Notes and other explanatory information [abstract]
Schedule of Transactions Occurred with Related Parties	For the three months ended 30 September 2024 and the year ended 30 June 2024 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 Purchases of Oils for the Three Months Ended 30 September 2024 Sales of Meals Other Sales for the Three Months Ended 30 September 2024 Management Lease for the Three Months Ended 30 September 2024 AUD$ AUD$ AUD$ AUD$ AUD$ AUD$ Related parties Energreen Nutrition Australia Pty Ltd. 4,828,100 678,506 1,267,707 - 78,000 - Soon Soon Oilmills Sdn Bhd. * - 348,895 - 11,368 - - Sunmania Pty Ltd. - - - - - 14,000 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.
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 September 2024. Schedule of Loans with Related Parties Current Non-current Total principal Balance as of 30 September 2024 Current Non-current Total AUD$ AUD$ AUD$ Due to related parties Energreen Nutrition Australia Pty Ltd. loan 5,682,413 43,668 5,726,081 JSKS Enterprises Pty Ltd. Loan 100,925 4,387,468 (1) 4,488,393 CQ Oilseeds Pty Ltd. loan - 59,371 59,371 Sunmania Pty Ltd loan 152,000 40,000 192,000 Total due to related parties 5,935,338 4,530,507 10,461,332 American Physicians LLC promissory note (2) 993,180 273,676 1,266,856 Energreen Nutrition Australia Pty Ltd. accounts payable (Note 7) 4,363,215 - 4,363,215 Due from related parties Energreen Nutrition Australia Pty Ltd. (Note 3 957,260 - 957,260 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. 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 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 (3) 968,216 273,676 1,241,892 Energreen Nutrition Australia Pty Ltd. accounts payable (Note 7) 589,166 - 589,166 (1) Includes $ 1,164,860 (2) Includes $ 24,964
Schedule of Promissory Notes Related Party	The following table summarizes the promissory notes – related party as of 30 September 2024 and 30 June 2024: Schedule of Promissory Notes Related Party Unaudited 30 September 2024 30 June 2024 AUD$ AUD$ Current Non-Current Total Current Non-Current Total Promissory notes – related party 993,180 273,676 1,266,856 968,216 273,676 1,241,892
Schedule of Superannuation Contributions	Schedule of Superannuation Contributions 2024 2023 Three Months Ended 30 September 2024 2023 AUD$ AUD$ Contributions to superannuation funds on behalf of employees 58,940 50,078

Fair value measurement (Tables)

Fair value measurement (Tables)	3 Months Ended
	Sep. 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 30 September 2024 and 30 June 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 30 September 30 June Description: Level 2024 2024 AUD$ AUD$ Liabilities: Warrant liability—Private and Representative Warrants 3 12,676 12,676 Warrant liability – Penny Warrants 3 146,730 146,730 Warrant liability – Arena Ordinary Share Warrants 3 79,207 79,207 Total 238,613 238,613
Schedule of Fair Value Measurements of Warrants	The following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of 30 September 2024 and 30 June 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 30 September and 30 June 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 Warrant Liabilities $AUD $AUD $AUD $AUD Fair value as of 30 June 2024 $ 12,655 $ 21 $ 79,207 $ 146,730 $ 238,613 Change in fair value - - - - - Fair value as of 30 September 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 30 September 2024 and 30 June 2024. Schedule of Fair Value Measurements of Warrants 30 September and 30 June 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 - % - %

Establishment and Operations (D

Establishment and Operations (Details Narrative)	Mar. 21, 2024 USD ($) shares $ / shares
IfrsStatementLineItems [Line Items]
Total consideration paid	$ 190,000,000
Net working capital	$ 4,000,000
Ordinary share issued per share | $ / shares	$ 10
Business combination agreement [member] | Class A ordinary shares [member]
IfrsStatementLineItems [Line Items]
Shares forfeited | shares	200,000
Number of shares exchanged | shares	479,000
Convertible promissory notes	$ 1,500,000

Schedule of Subsidiaries (Detai

Schedule of Subsidiaries (Details)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Australian Oilseeds Pty Ltd [member]
IfrsStatementLineItems [Line Items]
Legal ownership, percentage	100%	100%
Country of Incorporation	Australia
Principal business activities	Investment
Cootamundra Oilseeds Pty Ltd [member]
IfrsStatementLineItems [Line Items]
Legal ownership, percentage	82.70%	82.70%
Country of Incorporation	Australia
Principal business activities	Oilseeds crushing business
Cowcumbla Investments Pty Ltd [member]
IfrsStatementLineItems [Line Items]
Legal ownership, percentage	82.70%	82.70%
Country of Incorporation	Australia
Principal business activities	Investment
Good Earth Oils Pty Ltd [member]
IfrsStatementLineItems [Line Items]
Legal ownership, percentage	100%	100%
Country of Incorporation	Australia
Principal business activities	Marketing and Distribution
EDOC Acquisition Limited [member]
IfrsStatementLineItems [Line Items]
Legal ownership, percentage	100%	100%
Country of Incorporation	Cayman Islands
Principal business activities	SPAC

Schedule of Total Sales From Ea

Schedule of Total Sales From Each Customer (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Costco Wholesale Australia [member]
Guarantor and Issuer, Guaranteed Security [Line Items]
Total Sales	$ 4,101,072	$ 2,621,177
Outstanding Balance of Trade Receivables	1,316,796	1,737,738
Energreen Nutrition Australia Pty Ltd., [member]
Guarantor and Issuer, Guaranteed Security [Line Items]
Total Sales	1,267,707	1,190,125
Outstanding Balance of Trade Receivables	957,260
Woolworths [member]
Guarantor and Issuer, Guaranteed Security [Line Items]
Total Sales	1,006,489
Outstanding Balance of Trade Receivables	500,694
Rivalea (Australia) Pty Ltd. – Animal Nutrition [member]
Guarantor and Issuer, Guaranteed Security [Line Items]
Total Sales	608,088
Outstanding Balance of Trade Receivables
Daabon Organic Australia & Daabon Japan Pty Ltd. [member]
Guarantor and Issuer, Guaranteed Security [Line Items]
Total Sales	530,545	881,379
Outstanding Balance of Trade Receivables	$ 1,161,249	980,981
100% Bottling Company Pty Ltd [member]
Guarantor and Issuer, Guaranteed Security [Line Items]
Total Sales		1,323,554
Outstanding Balance of Trade Receivables		945,828
Hygain NSW Proprietary Ltd [member]
Guarantor and Issuer, Guaranteed Security [Line Items]
Total Sales		1,224,208
Outstanding Balance of Trade Receivables		$ 550,480

Schedule of Trade and Other Rec

Schedule of Trade and Other Receivables (Details) - AUD ($)		Sep. 30, 2024	Jun. 30, 2024
Notes and other explanatory information [abstract]
Related party receivable		$ 957,261
Trade receivables, net                            Note 21	[1]	4,129,990	4,470,101
Total current trade and other receivables		$ 5,087,251	$ 4,470,101
[1]Trade receivables are presented net of expected net credit loss of AUD$ 97,406 138,000

Schedule of Trade and Other R_2

Schedule of Trade and Other Receivables (Details) (Parenthetical) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024
Good Earth Oils Pty Ltd [member]
Guarantor and Issuer, Guaranteed Security [Line Items]
Trade and other receivables	$ 97,406	$ 138,000

Summary of Material Accountin_4

Summary of Material Accounting Policies (Details Narrative) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Equity method ownership percentage	82.70%
Profit (loss)	$ (646,333)	$ 1,410,531
Net current liability	13,156,247		$ 6,965,530
Net cash provided by/ (used in) operating activities	588,341	(1,537,163)
Cash and cash equivalents at end of financial year	2,127,738	$ 381,056	$ 514,140	$ 121,273
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]
IfrsStatementLineItems [Line Items]
Number of warrants issued	479,000
Representatives warrants [member]
IfrsStatementLineItems [Line Items]
Number of warrants issued	450,000
Warrants [member]
IfrsStatementLineItems [Line Items]
Number of warrants issued	458,720
Top five customers [member]
IfrsStatementLineItems [Line Items]
Total sales pecentage	72.70%	74.30%
Top three customers [member]
IfrsStatementLineItems [Line Items]
Total sales pecentage	61.70%	53.10%

Schedule of Expected Credit Los

Schedule of Expected Credit Losses on Trade Receivables (Details) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024
Current [member]
IfrsStatementLineItems [Line Items]
Balance as at reporting date	$ 3,276,277	$ 1,937,078
Expected loss rate	0.73%	0.75%
ECL allowance	$ 23,842	$ 14,520
Later than one month and not later than two months [member]
IfrsStatementLineItems [Line Items]
Balance as at reporting date	$ 812,259	$ 704,576
Expected loss rate	2.27%	2.27%
ECL allowance	$ 18,438	$ 15,995
Later than two months and not later than three months [member]
IfrsStatementLineItems [Line Items]
Balance as at reporting date	$ 953,453	$ 1,047,911
Expected loss rate	4.86%	4.86%
ECL allowance	$ 46,338	$ 50,935
Later than three months [member]
IfrsStatementLineItems [Line Items]
Balance as at reporting date	$ 142,668	$ 918,534
Expected loss rate	6.16%	6.16%
ECL allowance	$ 8,788	$ 56,550
Total [member]
IfrsStatementLineItems [Line Items]
Balance as at reporting date	$ 5,184,657	$ 4,608,099
Expected loss rate
ECL allowance	$ 97,406	$ 138,000

Schedule of Inventories (Detail

Schedule of Inventories (Details) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024
Notes and other explanatory information [abstract]
Raw materials and consumables	$ 4,835,993	$ 5,678,351
Finished Goods	1,724,144	466,787
Consumables	53,900	57,022
Total inventories	$ 6,614,037	$ 6,202,160

Schedule of Property Plant and

Schedule of Property Plant and Equipment (Details) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
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	(1,189,455)	(1,155,138)
Total buildings	4,301,200	4,335,517
Total land and buildings	4,613,577	4,647,894
PLANT AND EQUIPMENT
At cost	14,111,191	13,118,595
Accumulated depreciation	(3,236,313)	(3,200,732)
Total plant and equipment	10,874,878	9,917,863
At cost	84,136	84,136
Accumulated depreciation	(48,767)	(45,354)
Total motor vehicles	35,369	38,782
At cost	59,561	58,890
Accumulated depreciation	(46,334)	(45,916)
Total office equipment	13,227	12,974
Total plant and equipment	10,923,474	9,969,619
Total property, plant and equipment	$ 15,537,051	$ 14,617,513	$ 10,542,592

Schedule of Detailed Informatio

Schedule of Detailed Information About Property Plant And Equipment (Details) - AUD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
IfrsStatementLineItems [Line Items]
Beginning balance	$ 14,617,513	$ 10,542,592
Additions	1,007,193	4,477,435
Reclassification
Depreciation expense	(87,655)	(402,514)
Ending balance	15,537,051	14,617,513
Land [member]
IfrsStatementLineItems [Line Items]
Beginning balance	312,377	312,377
Additions
Reclassification
Depreciation expense
Ending balance	312,377	312,377
Buildings [member]
IfrsStatementLineItems [Line Items]
Beginning balance	4,335,517	4,472,783
Additions
Reclassification
Depreciation expense	(34,317)	(137,266)
Ending balance	4,301,200	4,335,517
Plant and equipment [member]
IfrsStatementLineItems [Line Items]
Beginning balance	9,917,863	5,743,013
Additions	1,006,522	4,432,465
Reclassification		(8,094)
Depreciation expense	(49,507)	(249,521)
Ending balance	10,874,878	9,917,863
Motor vehicles [member]
IfrsStatementLineItems [Line Items]
Beginning balance	38,782
Additions		38,291
Reclassification		9,840
Depreciation expense	(3,413)	(9,349)
Ending balance	35,369	38,782
Office equipment [member]
IfrsStatementLineItems [Line Items]
Beginning balance	12,974	14,419
Additions	671	6,679
Reclassification		(1,746)
Depreciation expense	(418)	(6,378)
Ending balance	$ 13,227	$ 12,974

Trade and Other Receivables (De

Trade and Other Receivables (Details Narrative) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024
Notes and other explanatory information [abstract]
Bad debt provision	$ 97,406	$ 138,000

Schedule of Other Non Financial

Schedule of Other Non Financial Assets (Details) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024
Other Assets
Other current assets	$ 541,284	$ 201,830
Total non-financial assets	541,284	201,830
Prepayment of equipment	$ 4,513	$ 429,841

Schedule of Trade Payables (Det

Schedule of Trade Payables (Details) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024
Notes and other explanatory information [abstract]
Related parties – payable (Note21)	$ 4,363,215	$ 589,166
Trade payables	8,535,866	9,866,518
Total trade and other payables	$ 12,899,081	$ 10,455,684

Trade and Other Payables (Detai

Trade and Other Payables (Details Narrative) $ in Thousands	3 Months Ended
	Sep. 30, 2024 AUD ($)
Canola seed [member]
IfrsStatementLineItems [Line Items]
Increase in trade payables and other payables	$ 3,100
Coconut oil [member]
IfrsStatementLineItems [Line Items]
Increase in trade payables and other payables	636
Canola oil [member]
IfrsStatementLineItems [Line Items]
Increase in trade payables and other payables	$ 339

Schedule of Borrowings (Details

Schedule of Borrowings (Details) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024	Feb. 14, 2024
IfrsStatementLineItems [Line Items]
Total secured bank loan			$ 2,000,000
Convertible note, net of debt discount	$ 1,318,058	$ 1,181,953	$ 4,000,000
Total	1,874,574	1,874,574
Current [member]
IfrsStatementLineItems [Line Items]
Equipment Finance secured bank loan	3,709,515	978,574
Interest only secured bank loan	2,131,374
Total secured bank loan	5,840,889	978,574
Convertible note, net of debt discount	1,318,058	1,181,953
Total	7,158,947	2,160,527
Noncurrent [member]
IfrsStatementLineItems [Line Items]
Equipment Finance secured bank loan		2,900,259
Interest only secured bank loan		2,151,651
Total secured bank loan		5,051,910
Convertible note, net of debt discount
Total		5,051,910
Total [member]
IfrsStatementLineItems [Line Items]
Equipment Finance secured bank loan	3,709,515	3,878,833
Interest only secured bank loan	2,131,374	2,151,651
Total secured bank loan	5,840,889	6,030,484
Convertible note, net of debt discount	1,318,058	1,181,953
Total	$ 7,158,947	$ 7,212,437

Schedule of Future Payments of

Schedule of Future Payments of Finance Secured Bank Loan (Details)	Sep. 30, 2024 AUD ($)
IfrsStatementLineItems [Line Items]
Total equipment finance secured loan outstanding	$ 3,709,515
Total payments outstanding	4,403,578
Less: accrued interest	(694,063)
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Total equipment finance secured loan outstanding	244,643
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

Schedule of Outstanding Convert

Schedule of Outstanding Convertible Note (Details) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024	Feb. 14, 2024
Notes and other explanatory information [abstract]
Principal value of Convertible Note	$ 1,874,574	$ 1,874,574
Debt discount (2), net of amortization	(556,516)	(692,621)
Convertible Note	$ 1,318,058	$ 1,181,953	$ 4,000,000

Borrowings (Details Narrative)

Borrowings (Details Narrative) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024	Feb. 14, 2024
Notes and other explanatory information [abstract]
Loan received	$ 14,000,000
Allocation for equiment finance	4,000,000
Working capital	$ 8,000,000
Interest rate	1.50%		7.95%
Allocation for equiment finance	$ 1,874,574	$ 1,874,574
Borrowings variable interest rate	3.48%
Note issued	$ 1,318,058	1,181,953	$ 4,000,000
Loan quarterly payable			244,643
Secured mortages			2,000,000
Net working capital ratio, percentage	50%
Secured borrowings current	$ 5,840,889	$ 978,574	$ 4,862,315
Original issue discount secured convertible debenture	10%

Schedule of Warrant Outstanding

Schedule of Warrant Outstanding (Details)	3 Months Ended
	Sep. 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)	3 Months Ended
	Sep. 30, 2024 $ / shares shares	Mar. 21, 2024 $ / shares
IfrsStatementLineItems [Line Items]
Warrants outstanding and exercisable | shares	10,387,720
Warrants price		$ 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 ($)	Sep. 30, 2024	Jun. 30, 2024
IfrsStatementLineItems [Line Items]
At cost	$ 1,347,718	$ 1,347,718
Less accumulated amortisation	(427,312)	(403,298)
Total	920,406	944,420
Within 1 year (Current)	89,109	89,109
Non-current	857,069	879,347
Total	946,178	968,456
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Within 1 year (Current)	89,109	89,109
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Non-current	80,750	80,750
Later than three years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Non-current	224,930	224,930
Later than five years [member]
IfrsStatementLineItems [Line Items]
Non-current	$ 551,389	$ 573,667

Schedule of Revenue Disaggregat

Schedule of Revenue Disaggregated (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
IfrsStatementLineItems [Line Items]
Total revenues	$ 10,328,865	$ 9,738,472
Whole Sale Oils [member]
IfrsStatementLineItems [Line Items]
Total revenues	2,089,223	3,155,535
Hype Protein Meals [member]
IfrsStatementLineItems [Line Items]
Total revenues	2,510,473	2,693,470
Toll Crushing Service [member]
IfrsStatementLineItems [Line Items]
Total revenues		222,095
Seeds [member]
IfrsStatementLineItems [Line Items]
Total revenues		23,490
Other Sales [member]
IfrsStatementLineItems [Line Items]
Total revenues	24,977	77,128
Retail Oils [member]
IfrsStatementLineItems [Line Items]
Total revenues	$ 5,704,192	$ 3,566,754

Schedule of Cost of sales (Deta

Schedule of Cost of sales (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
IfrsStatementLineItems [Line Items]
Total cost of sales	$ 9,498,485	$ 7,265,691
Cost of Finished Goods [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	2,148,528	971,500
Cost of Material [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	5,827,421	4,819,280
Direct Labor [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	587,631	521,835
Freight and Storage [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	697,451	620,446
Depreciation [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	83,823	125,457
Occupancy Costs [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	145,464	112,189
Repairs and Maintenance [member]
IfrsStatementLineItems [Line Items]
Total cost of sales	$ 8,167	$ 94,984

Schedule of General and Adminis

Schedule of General and Administrative expenses (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Notes and other explanatory information [abstract]
Professional fees	$ 260,860	$ 536,322
Employee costs	187,093	70,067
Insurance	155,382	45,565
Other expenses	51,508	63,930
Subscriptions and dues	507	62,560
Management fee	78,000	78,000
Travel expenses	76,406	11,359
Depreciation	3,832	1,887
Technology costs	1,336	1,148
Occupancy costs	10,914	11,053
Security	2,228	2,097
Utilities	2,340	1,815
Total general and administrative expenses	$ 830,406	$ 885,803

Schedule of Selling and Marketi

Schedule of Selling and Marketing expenses (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Selling And Marketing Expenses
Professional fees	$ 87,750	$ 52,500
Advertising and marketing expenses	111,595	16,373
Total selling and marketing expenses	$ 199,345	$ 68,873

Schedule of Other Income (Detai

Schedule of Other Income (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Other Income
Other income	$ 32,374	$ 1,654
Total other income	$ 32,374	$ 1,654

Schedule of Key Management Pers

Schedule of Key Management Personnel (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Notes and other explanatory information [abstract]
Short-term employee benefits	$ 131,154	$ 33,602
Post-employment benefits	15,083	3,360
Total	$ 146,237	$ 36,962

Schedule of Finance Expenses (D

Schedule of Finance Expenses (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Notes and other explanatory information [abstract]
Amortization of debt discount	$ 141,342
Realised and unrealised currency losses (gains)	24,009	(15,191)
Interest expense	313,985	124,419
Total finance expenses	$ 479,336	$ 109,228

Schedule of Basic and Diluted E

Schedule of Basic and Diluted Earning Per Share and Weighted Average Number of Share (Details) - $ / shares	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Notes and other explanatory information [abstract]
Total basic (loss) earnings per share attributable to the ordinary equity holders of the company	$ (0.03)	$ 0.08
Total diluted (loss) earnings per share attributable to the ordinary equity holders of the company	$ (0.03)	$ 0.08
Weighted average number of ordinary shares used as the denominator in calculating basic earnings per share	23,224,102	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	23,224,102	18,646,643

Schedule of Reconciliation of C

Schedule of Reconciliation of Cash (Details) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023
Notes and other explanatory information [abstract]
Cash and cash equivalents	$ 2,127,738	$ 514,140	$ 381,056	$ 121,273

Schedule of Reconciliation of N

Schedule of Reconciliation of Net Income to Net Cash Provided by Operating Activities (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Notes and other explanatory information [abstract]
(Loss) Profit for the year	$ (646,333)	$ 1,410,531
– cash flows excluded from profit attributable to operating activities	165,752	12,787
– depreciation	111,668	151,357
– (increase)/decrease in trade and other receivables	(617,150)	(872,804)
– (increase)/decrease in other assets	(339,454)	(424,534)
– (increase)/decrease in inventories	(411,877)	(1,428,885)
– increase/(decrease) in trade and other payables	2,443,397	(734,568)
– increase/(decrease) in provisions	(117,662)	348,953
Cash flows from/(used in) operations	$ 588,341	$ (1,537,163)

Schedule of Non-cash Investing

Schedule of Non-cash Investing and Financing Activities (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Notes and other explanatory information [abstract]
Acquisition of ROU assets and lease liabilities		$ 1,040,472
Accrued expenses and warrant liabilities assumed upon closing of the merger with EDOC	136,105
Promissory note – related party assumed upon closing of the merger with EDOC	24,964
Prepayment on purchase of plant and equipment at 30 June 2024	$ 429,841

Schedule of Transactions Occurr

Schedule of Transactions Occurred with Related Parties (Details) - AUD ($)		3 Months Ended
		Sep. 30, 2024	Jun. 30, 2024
Energreen Nutrition Australia Pty Ltd., [member]
IfrsStatementLineItems [Line Items]
Purchases of seed for related party		$ 4,828,100	$ 12,651,382
Purchases of oil for related party		678,506
Sales of meals for related party		1,267,707	4,838,204
Other sales for related party
Management fee		78,000	312,000
Lease for related party
Soon soon oilmills sdn bhd [member]
IfrsStatementLineItems [Line Items]
Purchases of seed for related party	[1]
Purchases of oil for related party	[1]	348,895
Sales of meals for related party	[1]		2,234
Other sales for related party	[1]	11,368
Management fee	[1]
Lease for related party	[1]
Sunmania Pty Ltd [member]
IfrsStatementLineItems [Line Items]
Purchases of seed for related party			104,000
Purchases of oil for related party
Sales of meals for related party
Other sales for related party
Management fee
Lease for related party		$ 14,000
[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 ($)	Sep. 30, 2024	Jun. 30, 2024
IfrsStatementLineItems [Line Items]
Current payables to related parties	$ 5,935,338	$ 4,111,661
Non-current payables to related parties	4,530,507	4,530,507
Payables to related parties	10,461,332	8,642,168
American Physicians LLC promissory note	1,266,856	1,241,892
Accrued interest		1,164,860
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	5,682,413	3,863,250
Non-current payables to related parties	43,668
Payables to related parties	5,726,081	3,863,250
Energreen Nutrition Australia Pty Ltd. accounts payable, current	4,363,215	589,166
Energreen Nutrition Australia Pty Ltd. accounts payable, noncurrent
Energreen Nutrition Australia Pty Ltd. accounts payable	4,363,215	589,166
Current receivables due from related parties	957,260
Non-current receivables due from related parties
Receivables due from related parties	957,260
JSKS enterprises pty ltd [member]
IfrsStatementLineItems [Line Items]
Current payables to related parties	100,925	100,925
Non-current payables to related parties	4,387,468	4,431,136
Payables to related parties	4,488,393	4,532,061
CQ oilseeds pty ltd [member]
IfrsStatementLineItems [Line Items]
Current payables to related parties
Non-current payables to related parties	59,371	59,371
Payables to related parties	59,371	59,371
Sunmania Pty Ltd [member]
IfrsStatementLineItems [Line Items]
Current payables to related parties	152,000	152,000
Non-current payables to related parties	40,000	40,000
Payables to related parties	192,000	192,000
American Physicians LLC [member]
IfrsStatementLineItems [Line Items]
American Physicians LLC promissory note, current	993,180	968,216
American Physicians LLC promissory note, noncurrent	273,676	273,676
American Physicians LLC promissory note	$ 1,266,856	1,241,892
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)

Schedule of Promissory Notes Re

Schedule of Promissory Notes Related Party (Details) - AUD ($)	Sep. 30, 2024	Jun. 30, 2024
Notes and other explanatory information [abstract]
Promissory note - related party, current	$ 993,180	$ 968,216
Promissory note - related party, non-current	273,676	273,676
Promissory note	$ 1,266,856	$ 1,241,892

Schedule of Superannuation Cont

Schedule of Superannuation Contributions (Details) - AUD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Notes and other explanatory information [abstract]
Contributions to superannuation funds on behalf of employees	$ 58,940	$ 50,078

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 ($)	Sep. 30, 2024	Jun. 30, 2024
IfrsStatementLineItems [Line Items]
Warrant liability-Private Warrants	$ 238,613	$ 238,613
Private And Representative Warrants [member]
IfrsStatementLineItems [Line Items]
Warrant liability-Private Warrants	12,676	12,676
Penny Warrants [member]
IfrsStatementLineItems [Line Items]
Warrant liability-Private Warrants	146,730	146,730
Arena warrants [member]
IfrsStatementLineItems [Line Items]
Warrant liability-Private Warrants	$ 79,207	$ 79,207

Schedule of Fair Value Measurem

Schedule of Fair Value Measurements for Private Warrants (Details) - $ / shares	3 Months Ended
	Sep. 30, 2024	Sep. 03, 2024
IfrsStatementLineItems [Line Items]
Exercise price of outstanding share options		$ 12
Level 3 of fair value hierarchy [member] | Private warrants [member]
IfrsStatementLineItems [Line Items]
Exercise price	$ 11.50
Share price	$ 0.97
Volatility	54.90%
Expected life	4.73
Risk-free rate	4.33%
Dividend yield

Schedule of Fair Value Measur_2

Schedule of Fair Value Measurements of Warrants (Details) - Arena warrants [member] - $ / shares		3 Months Ended
	Apr. 08, 2024	Sep. 30, 2024
IfrsStatementLineItems [Line Items]
Exercise price
Share price	$ 1.43	$ 0.97
Volatility	51.90%	54.90%
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]	3 Months Ended
	Sep. 30, 2024 AUD ($)
IfrsStatementLineItems [Line Items]
Fair value as of 30 June 2024	$ 238,613
Fair value as of 30 September 2024	238,613
Private warrants [member] | Recurring fair value measurement [member]
IfrsStatementLineItems [Line Items]
Fair value as of 30 June 2024	12,655
Change in fair value
Fair value as of 30 September 2024	12,655
Representative warrants [member] | Recurring fair value measurement [member]
IfrsStatementLineItems [Line Items]
Fair value as of 30 June 2024	21
Change in fair value
Fair value as of 30 September 2024	21
Arena warrants [member]
IfrsStatementLineItems [Line Items]
Fair value as of 30 June 2024	79,207
Fair value as of 30 September 2024	79,207
Arena warrants [member] | Recurring fair value measurement [member]
IfrsStatementLineItems [Line Items]
Fair value as of 30 June 2024	79,207
Change in fair value
Fair value as of 30 September 2024	79,207
Penny Warrants [member]
IfrsStatementLineItems [Line Items]
Fair value as of 30 June 2024	146,730
Fair value as of 30 September 2024	146,730
Penny Warrants [member] | Recurring fair value measurement [member]
IfrsStatementLineItems [Line Items]
Fair value as of 30 June 2024	146,730
Change in fair value
Fair value as of 30 September 2024	146,730
Warrants Liabilities [member] | Recurring fair value measurement [member]
IfrsStatementLineItems [Line Items]
Fair value as of 30 June 2024	238,613
Change in fair value
Fair value as of 30 September 2024	$ 238,613

Related Parties (Details Narrat

Related Parties (Details Narrative)

3 Months Ended

12 Months Ended

Mar. 21, 2024 USD ($)

Sep. 30, 2024 AUD ($)

Sep. 30, 2023 AUD ($)

Jun. 30, 2024 USD ($)

Sep. 21, 2025 USD ($)

Jun. 21, 2025 USD ($)

Mar. 21, 2025 USD ($)

Dec. 21, 2024 USD ($)

Sep. 30, 2024 USD ($)

Sep. 30, 2024 AUD ($)

Sep. 21, 2024 USD ($)

Jun. 30, 2024 AUD ($)

First promissory note [member]

IfrsStatementLineItems [Line Items]

Principal amounts related party

$ 450,000

Related party outstanding balance

$ 450,000

$ 450,000

$ 690,184

$ 690,184

Accrued interest

49,928

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

$ 343,437

$ 526,744

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%

6%

Energreen Nutrition Australia Pty Ltd., [member]

IfrsStatementLineItems [Line Items]

Related party interest rate

6%

6%

Interest paid

$ 28,874

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)		1 Months Ended
	Mar. 21, 2024 USD ($)	Dec. 31, 2024 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2024 AUD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 AUD ($)	Jun. 30, 2024 AUD ($)
IfrsStatementLineItems [Line Items]
Contingent liabilities						$ 0	$ 0
Contigent liabilities paid	$ 1,550,000		$ 1,550,000			$ 1,781,058	$ 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