Australian Oilseeds Holdings Ltd
COOTBusiness Summary
Australian Oilseeds Holdings Ltd. (the "Company") operates in the global oilseeds market, which was valued at $249.05 billion in 2023 and is projected to grow to $373.32 billion by 2033, representing a compound annual growth rate (CAGR) of 4.13% during this forecast period 1. The Company focuses on the manufacture and sale of chemical-free, non-GMO, sustainable edible oils and products derived from oilseeds, aligning its business strategy with the United Nations Sustainable Development Goals (SDGs). The global non-GMO food market, a key segment for the Company, was valued at $740.65 billion in 2023 and is projected to reach $2,003.68 billion by 2032, growing at a CAGR of 11.94% 2.
The Company's core business model revolves around sourcing non-GMO chemical-free oilseeds through grower-supply contracts with local and regional farmers in New South Wales who employ regenerative farming practices. These oilseeds are then cold-pressed, filtered, and bottled into organic and non-organic food-grade oils, vegetable protein meals, and supplements for stock feed rations. Revenue is generated from wholesale and retail sales of these products, with a significant portion derived from cold-pressed vegetable oils. The Company markets its products through various marketers and distributors in Australia, New Zealand, Japan, and the United States under the trademark "Good Earth Oils."
For the fiscal year ended June 30, 2024, the Company reported total sales revenue of AUD$33,727,222 3, an increase of 16.1% from AUD$29,049,345 in the prior year 4. Wholesale oils contributed AUD$11,481,072 5 to revenue, representing 34.0% of total sales 6, a decrease of 43.9% from AUD$20,451,942 in 2023 7. Conversely, retail oils, a new revenue stream in 2024, generated AUD$12,557,199 8, accounting for 37.2% of total revenue 9. Hype protein meals for the feed industry saw a significant increase, contributing AUD$9,175,505 10 to revenue, up 64.5% from AUD$5,577,709 in 2023 11, and representing 27.2% of total revenue 12. Toll crushing service revenue decreased by 89.7% to AUD$222,095 13 from AUD$2,156,827 in 2023 14.
The Company's primary products include a range of organic food-grade oils such as unrefined canola oil, premium canola oil, extra filtered canola oil, RBD canola oil, safflower oil, sunflower oil, RBD sunflower oil, soybean oil, linseed oil, and extra virgin olive oil. Its protein meals consist of organic and non-organic cold-pressed canola, sunflower, safflower, soybean, and linseed meals, primarily used as supplements in stockfeed rations. For fiscal year 2024, approximately 85% of total revenue was derived from the sale of cold-pressed vegetable oils, with the balance from vegetable protein meals 15.
Key financial metrics for the fiscal year ended June 30, 2024, include a gross profit of AUD$5,916,440 16, resulting in a gross margin of 17.5% (AUD$5,916,440 / AUD$33,727,222) 17. Operating profit was AUD$2,986,972 18, representing an operating margin of 8.86% (AUD$2,986,972 / AUD$33,727,222) 19. The Company reported a net loss for the year of AUD$21,230,681 20, compared to a profit of AUD$1,844,970 in 2023 21. Basic and diluted loss per share were AUD$(1.07) 22 for 2024, compared to basic and diluted earnings per share of AUD$0.10 in 2023 23. Net cash outflows from operating activities were AUD$2,184,930 24, while cash and cash equivalents stood at AUD$514,140 25. Total current liabilities were AUD$18,353,761 26, and total non-current liabilities were AUD$10,735,440 27. Total borrowings, including current and non-current, amounted to AUD$7,212,437 28.
Year-over-year, sales revenue increased by AUD$4,677,877 29, or 16.1% 30. Gross profit increased by AUD$929,698 31, or 18.6% 32. However, the Company shifted its revenue mix, with wholesale oils decreasing by AUD$8,970,870 33 and retail oils increasing by AUD$12,557,199 34 due to new supply contracts with Costco Australia and Woolworth Supermarkets. Hype protein meals revenue increased by AUD$3,597,796 35. General and administrative expenses increased by AUD$757,411 36, or 30.7% 37, primarily due to the consolidation of AUD$611,109 38 in costs from EDOC Acquisition Limited after the business combination. Selling and marketing expenses increased by AUD$412,536 39 to AUD$412,536 40 in 2024, as the Company established a sales team and incurred promotion costs for its "Good Earth Oils" brand.
Significant operational developments during the period include the closing of the business combination with EDOC Acquisition Corp. on March 21, 2024, making AOI and EDOC wholly-owned direct subsidiaries of the Company. The Company also secured new supply contracts with Costco Australia, extended to January 2025, and Woolworth Grocery, with annual sales projected as AUD$3.9 million for 4-litre tins of Good Earth Extra Virgin Olive from January 2024 to January 2025, and AUD$3.5 million for 2-litre and 5-litre tins from September 2024 to September 2025 41. A new supply agreement with Coles Supermarket for 4-litre tins of Good Earth Oils Extra Virgin Canola Oil commenced in October 2024, with annual sales projected at AUD$1.2 million 42. The Company expanded its Cootamundra facility, with full operations in the expanded facility commencing in August 2024.
Business Outlook
The Company intends to address the increased global demand for sustainable premium cold-pressed and non-GMO products by expanding its existing cold-pressing capacity from 33,000 metric tons to 65,000 metric tons initially per annum, and eventually to a projected cold-pressing capacity of 80,000 metric tons per annum through its new multi-seed crushing plant at Emerald, Queensland. This expansion aims to position the Company as the largest cold-pressed player in the APAC region. The construction of the new crushing and production plant in Queensland is projected to cost AUD$25 million 43. The Company has received government support for this project through an Industrial Partnership Program via CQ Oilseeds Pty Ltd. and Energreen Nutrition Australia Pty Ltd., totaling AUD$5 million in incentives plus a grant of tax incentives 44. The balance of the capital stack for the Queensland plant includes AUD$3 million of funding generated from operating cashflow, AUD$6 million to AUD$10 million in a bank funding facility for construction and equipment financing, and AUD$8 million to AUD$11 million of equity funding to complete the new plant within 15 months 45. If the Company does not raise all or any of the AUD$8 million to AUD$11 million of equity funding, it intends to fund the shortfall from operating cashflow, which would reduce its results of operation. The new Emerald plant is expected to have a capacity to crush 200 tons of oilseeds per day 46.
The Company's revenue growth included in its financial projections assumes a significant increase in production capacity due to the new facility in Emerald, Queensland, and the expansion of the Cootamundra facility, as well as success in rolling out AOI's branded products. The expanded Cootamundra facility commenced full operations in August 2024. The new Emerald plant is currently in development, with pre-construction activities for approvals and permissions expected to end by December 31, 2024 47. Construction activities for the factory building and machinery are planned in two phases: Phase 1 from January 2025 to January 2026, and Phase II from January 2026 to December 2026 48. Hiring and training for commercial operations are scheduled from September 2025 to March 2026 49, and contracts and supply chain management from January 2025 to December 2026 50. The groundbreaking for the Emerald facility is expected in the first quarter of the 2025 calendar year, with the certificate of completion anticipated in March 2025 51.
The Company's ability to continue as a going concern is dependent upon generating sufficient cash from business operations and drawing down additional long-term debt from the Commonwealth Bank of Australia, which has provided a total facility loan of AUD$14,000,000 with unused facilities of AUD$8,000,000 as of June 30, 2024 52. Additionally, the Company has the ability to draw down an additional US$6 million of redeemable debentures from existing PIPE investors or execute a US$50 million equity line of credit (ELOC) once the registration statement for the ELOC is lodged 53. The Company has determined that these sources of liquidity will be sufficient to meet its financing requirements for the one-year period from the issuance of its consolidated financial statements.
Risk Factors
The Company faces several material risks, including significant dependence on revenue from product sales, particularly cold-pressed vegetable oils, making it vulnerable to negative market changes such as increased oilseed prices due to demand exceeding supply, which could negatively impact product margins. A lack of product and business diversification means any risk affecting the agricultural industry could disproportionately affect the Company. Dependence on grower-supply contracts with local and regional farmers for oilseeds poses a risk if these contracts are not renewed or if the quality and quantity of oilseeds decline. A material concentration of revenue from a small group of customers, with three customers accounting for 60.7% of accounts receivable as of June 30, 2024 54, means the loss of any key customer could adversely impact cash flows. The Company is subject to global, federal, state, and local regulations, including trade restrictions, food safety, sustainability, and environmental laws, which could materially and adversely affect its business if policies change or new regulations are imposed. Operations are inherently subject to changing conditions like unfavorable weather and environmental conditions (e.g., blight, bush fires, drought, flooding), which could decrease productivity and prevent the Company from meeting product demands. Disruptions in water and power supply could adversely affect the Company's and its suppliers' operations. Operating results may fluctuate due to factors such as decreased product sales, price changes from competitive factors, and increased oilseed costs. The Company's revenue may not achieve budget in FY 2025 while expending capital to expand its Cootamundra facility and construct the new Queensland facility, with development and construction subject to timing, budgeting, and other risks. Failure to effectively promote its brand, particularly its GMO-free cold-pressed vegetable oils, could materially and adversely affect its business. The Company may not be able to hire and retain qualified personnel to support its growth, and the loss of key personnel like Gary Seaton could adversely affect business operations. The retail price of products may be subject to government price controls, potentially reducing profitability. Adverse publicity related to products, raw materials, or suppliers/customers could harm its reputation. The Company may not be able to develop new products, impacting future growth. Operations could be disrupted by maintenance or uncontrollable events like extreme weather, natural catastrophes, or raw material supply disruptions. Improper disclosure or loss of sensitive data due to cyberattacks or other breaches could harm its reputation and incur legal liabilities. Geopolitical risks, including those affecting the supply chain and inflation, could negatively impact international sales and financial conditions, as seen with the Ukraine conflict and Israel-Hamas war. The Company has a history of net losses, reporting AUD$21,230,681 55 for the year ended June 30, 2024, and its business model is capital-intensive, requiring additional capital that may not be available on attractive terms, potentially leading to shareholder dilution.
Management Priorities
Management's overall tone emphasizes a commitment to transitioning to a renewable and chemical-free economy by manufacturing and selling chemical-free, non-GMO, sustainable edible oils and oilseed-derived products. They highlight the Company's alignment with the UN Sustainable Development Goals and its focus on working with suppliers and customers to eliminate chemicals from the production system. A key strategic priority is addressing increased global demand for sustainable premium cold-pressed and non-GMO products by expanding existing cold-pressing capacity from 33,000 metric tons to 65,000 metric tons initially, and ultimately to 80,000 metric tons per annum 56, through the new multi-seed crushing plant at Emerald, Queensland. This expansion aims to establish the Company as the largest cold-pressed player in the APAC region. Management also stresses the importance of securing and expanding customer contracts, as evidenced by new supply agreements with Costco Australia and Woolworth Grocery, with projected annual sales of AUD$3.9 million and AUD$3.5 million respectively for specific olive oil products 57. Another strategic priority is ensuring liquidity and capital resources to fund these expansions, relying on operating cash flows, an AUD$14,000,000 bank facility from Commonwealth Bank of Australia with AUD$8,000,000 unused facilities 58, and the potential to draw down an additional US$6 million of redeemable debentures from existing PIPE investors or a US$50 million equity line of credit 59.
View Source Annual Report on SEC.gov ↗
References
- [1] Item 1, Business — Industry Overview
- [2] Item 1, Business — The Non-GMO Market Size and Opportunity
- [3] Item 7, MD&A — Sales revenue
- [4] Item 7, MD&A — Sales revenue
- [5] Item 7, MD&A — Revenue
- [6] Item 7, MD&A — Revenue
- [7] Item 7, MD&A — Revenue
- [8] Item 7, MD&A — Revenue
- [9] Item 7, MD&A — Revenue
- [10] Item 7, MD&A — Revenue
- [11] Item 7, MD&A — Revenue
- [12] Item 7, MD&A — Revenue
- [13] Item 7, MD&A — Revenue
- [14] Item 7, MD&A — Revenue
- [15] Item 1, Business — The Company's Products and Strategy
- [16] Item 7, MD&A — Gross profit
- [17] Item 7, MD&A — Gross profit
- [18] Item 7, MD&A — Operating profit
- [19] Item 7, MD&A — Operating profit
- [20] Item 7, MD&A — (Loss) Profit for the year
- [21] Item 7, MD&A — (Loss) Profit for the year
- [22] Item 8, Note 25 — Basic (loss) earnings per share (cents)
- [23] Item 8, Note 25 — Diluted (loss) earnings per share (cents)
- [24] Item 7, MD&A — Liquidity and Capital Resources
- [25] Item 7, MD&A — Liquidity and Capital Resources
- [26] Item 8, Consolidated Statement of Financial Position — TOTAL CURRENT LIABILITIES
- [27] Item 8, Consolidated Statement of Financial Position — TOTAL NON-CURRENT LIABILITIES
- [28] Item 8, Note 12 — Schedule of Borrowings
- [29] Item 7, MD&A — Revenue
- [30] Item 7, MD&A — Revenue
- [31] Item 7, MD&A — Gross profit
- [32] Item 7, MD&A — Gross profit
- [33] Item 7, MD&A — Revenue
- [34] Item 7, MD&A — Revenue
- [35] Item 7, MD&A — Revenue
- [36] Item 7, MD&A — General and administrative expenses
- [37] Item 7, MD&A — General and administrative expenses
- [38] Item 7, MD&A — General and administrative expenses
- [39] Item 7, MD&A — Marketing expenses
- [40] Item 7, MD&A — Marketing expenses
- [41] Item 1, Business — Sales and Marketing and Customer Contracts
- [42] Item 1, Business — Sales and Marketing and Customer Contracts
- [43] Item 1, Business — Facilities and Expansion
- [44] Item 1, Business — Facilities and Expansion
- [45] Item 1, Business — Facilities and Expansion
- [46] Item 1, Business — Facilities and Expansion
- [47] Item 1, Business — Facilities and Expansion
- [48] Item 1, Business — Facilities and Expansion
- [49] Item 1, Business — Facilities and Expansion
- [50] Item 1, Business — Facilities and Expansion
- [51] Item 1, Business — Facilities and Expansion
- [52] Item 7, MD&A — Liquidity and Capital Resources
- [53] Item 7, MD&A — Liquidity and Capital Resources
- [54] Item 8, Note 3 — Concentration of Key Customers
- [55] Item 7, MD&A — (Loss) Profit for the year
- [56] Item 1, Business — The Company's Products and Strategy
- [57] Item 1, Business — Sales and Marketing and Customer Contracts
- [58] Item 7, MD&A — Contractual Obligations and Commitments and Liquidity Outlook
- [59] Item 7, MD&A — Contractual Obligations and Commitments and Liquidity Outlook
Analysis on 5/20/2026