Announcement PDF 30 October 2026 ASX RELEASE Appendix 4C Cashflow Statement and Quarterly Activities Report 30th Oct 2026, Brisbane, Australia: The Calmer Co. International Limited (ASX: CCO) submits the following Activities Report and Appendix 4C Cash Flow Statement for the three-month period ended 30th September 2026. Highlights • Record quarterly revenue of $2.44 million, up 42% on the prior quarter, driven by wholesale and B2B sales of $832k (Q4 FY26: $306k), with retail revenue up 25% to $975k. • Retail revenue increased 25% QoQ to $975,037, driving Australian revenue up 24% to $1,202,311, underpinned by growth in both Coles and Woolworths. • United States revenue of $1,197,854, contributing 49% of Group revenue, reflecting the timing of wholesale and B2B orders in the quarter. • Wholesale sales of $831,569 for the quarter (Q4 FY26: $305,740), with approximately 91% generated in the United States. • Cash receipts from customers of $1.79 million, with net operating cash outflows improving 6% to $755,000 and cash of $953,000 at quarter end following the $1.21 million capital raise completed in the quarter. • Inventory (including prepaid) maintained at $1.5 million, positioned to support demand across wholesale, B2B and retail channels into FY27. • Continued cost discipline, with advertising and marketing expenditure (OPEX) improving 56% quarter-on-quarter to $112k, representing 5% of Group revenue. • With diversified revenue streams, a strengthened retail base and growing traction in higher-value channels, The Calmer Co. moves into Q2 FY27 focused on executing its growth plan and progressing toward cash flow breakeven. 2 CEO Zane Yoshida, said, “The September quarter marked an important milestone for The Calmer Co., with record revenue of $2.44 million, up 42% quarter-on-quarter. This result demonstrates the growing strength of our diversified business model across Australian retail, e-commerce and international wholesale markets. Wholesale and B2B ingredients revenue increased to $832,000 from $306,000 in the prior quarter, supported by demand for premium kava ingredients, including CO₂ extracts, particularly in the United States. Scaling this higher-value channel remains central to our strategy to improve Group margins and build a more predictable revenue base. Australian retail also delivered strong growth, with retail revenue up 25% quarter-on- quarter, supported by Coles and Woolworths. The planned introduction of Fiji Kava® FZZR™ into Coles during Q2 FY27 provides a further opportunity to broaden consumer access to kava products. We maintained our focus on disciplined cash and cost management, with net operating cash outflows improving 6% to $755,000. As we progress through FY27, our priorities are to scale wholesale ingredients and branded consumer products, strengthen supply chain efficiency and working capital management, and progress toward quarterly cash flow breakeven.” 3 Financial Overview In Q1 FY27, The Calmer Co. reported revenue of $2.44 million, up 42% quarter-on- quarter. Retail revenue grew 25%, led by continued strength in Coles and Woolworths, while wholesale sales of $832k reflected the timing of customer orders. Net operating cash outflows for the quarter were $755,000, representing a 6% improvement quarter-on-quarter, reflecting continued cost discipline. Cash receipts from customers totalled $1.79 million. Inventory (including prepaid) was maintained at $1.5 million at quarter end, positioned to support expected demand across wholesale, B2B and retail channels into FY27. Advertising and marketing expenditure (OPEX) improved a further 56% quarter-on- quarter to $112k, representing 5% of Group revenue, reflecting a continued targeted approach to spend. Staff costs were $324,000 for the quarter, with the Company maintaining its focus on cost management as it scales. Cash on hand was $953,000 at quarter end, with the movement during the quarter reflecting $1.21 million of equity raised, partly applied to net operating cash outflows of $755,000 and repayments of borrowings of $119,000. The Company is progressing additional inventory financing arrangements to support growing wholesale sales channel. Overall, the quarter reflects continued execution of the Company’s strategy to increase exposure to wholesale and B2B channels, while maintaining cost discipline and managing working capital as the business scales. The Company has been able to secure a inventory financing facility from Fiji Investment Corporation Ltd (FICL) valued to FJ$250,000 which will be available from Q2 FY27. In accordance with ASX Listing Rule 4.7C.3, the Company advises that $20k was paid in directors’ fees during Q1 FY27. 4 Sales Analysis Total Group Sales Q1 FY27 reflected strong growth across retail and wholesale, with Group sales totalling $2.44 million, compared with $1.72 million in the prior quarter. Retail revenue increased 25% quarter-on-quarter and Australian revenue rose 24%, led by continued strength in the Coles grocery channel, while wholesale revenue of $831,569 reflected the ordering patterns established with B2B partners during FY27. Australia Sales in Australia reached $1,202,311 for the quarter, representing approximately 49% of Group revenue. Performance was driven by continued strength in the Coles grocery channel, up 27% quarter-on-quarter, together with growth of 33% in Woolworths. Fiji Kava® 150g and 50g Instant Kava products remain leading SKUs within the stress category. The quarter sales combined with the confirmed ranging (Q2 FY27) of Fiji Kava® FZZR™ flavoured effervescent range, demonstrates growing consumer acceptance of kava within mainstream retail and the continuing expansion of the category across Australia. United States United States revenue totalled $1,197,854 for the quarter, representing 49% of total Group revenue. Wholesale revenue, which totalled $831,569 for the quarter (Q4 FY26: $305,740), with approximately 91% of wholesale sales generated in the United States, reflected the ordering patterns of the Company’s current wholesale and B2B partners in that market. The United States remains a key market for the Group across e-commerce and wholesale channels, with retail distribution not yet commenced but an agreement confirmed with a US based brokerage to help establish initial footprint in the US. Fiji Sales in Fiji contributed approximately 2% of total quarterly revenue, primarily through tourism-related retail channels. While modest in absolute terms, this channel continues to play an important role in brand visibility, provenance storytelling, and domestic market awareness. 5 By Channel E-Commerce E-commerce revenue totalled $636,255, representing approximately 26% of Group revenue. Amazon USA remained the primary contributor, generating $461,003 in sales, supported by continued demand across both Fiji Kava® and Taki Mai® product ranges. Direct-to-consumer revenue of $175,252 was supported by ongoing investment in digital marketing, content development and website optimisation across Australian and U.S. platforms. Retail Retail revenue increased 25% quarter-on-quarter to $975,037, making retail the Group’s largest sales channel for the quarter and contributing approximately 40% of total revenue. Growth was driven by continued strength in the Coles grocery channel (up 27%), alongside growth of 33% in Woolworths, with Fiji Kava® maintaining category-leading positions and demonstrating increasing consumer adoption of kava products within mainstream retail. Wholesale Wholesale revenue was $831,569 for the quarter, representing approximately 34% of Group revenue. The channel continues to benefit from demand for both traditional kava ingredients and high-potency CO₂ extracts, with repeated orders from U.S.-based beverage manufacturers and other B2B partners through the quarter. The continued expansion of this channel is central to the Company’s strategy to improve margins, scale volumes, and build a more predictable revenue base. 6 By Format Kava Powder Kava powder remained the primary revenue contributor across all channels in Q1 FY27, accounting for approximately 67% of total Group sales. Sales were supported by continued demand across retail, e-commerce and wholesale channels, with broad product availability maintained during the period. Kava Extracts Kava extracts represented approximately 26% of total revenue in Q1 FY27, up from 16% in the prior quarter, driven by higher-value B2B ingredient orders in the United States, which accounted for approximately 95% of extract sales. The rapid growth in the Company’s B2B ingredient platform reflects the focus on this higher-value format, supporting margin expansion and improved earnings quality over time. Medicinal Products Medicinal-format products, including tablets and capsules, are sold in the United States and Fiji and contributed approximately 1% of total Group revenue in Q1 FY27. These products form part of the Company’s broader product portfolio within regulated formats. Ready-to-Drink (RTD) Ready-to-drink products, including Taki Mai® kava shots, were distributed through Amazon USA and direct-to-consumer channels during the quarter. RTD products contributed approximately 5% of total Group revenue in Q1 FY27, up from 2% in the prior quarter. 7 Outlook The Calmer Co. moves into Q2 FY27 with a strengthened Australian retail platform, diversified revenue streams across Australia and the United States, a strengthened balance sheet following the $1.21 million capital raise, and inventory positioned to support demand across retail, wholesale and B2B channels. The Company remains focused on expanding its higher-value wholesale and B2B business, including standardised kava extracts and ingredient formats, building on the strong wholesale momentum in the United States, while converting its growing customer pipeline into recurring and more predictable orders. In Retail, the Company will focus on preserving the benefits of recently implemented price increases and progressing new product opportunities, including the planned launch of the Fiji Kava® FZZR™ flavoured effervescent range in Coles during Q2 FY27. The Company will continue to apply disciplined cost and working-capital management as it executes its growth strategy. Priorities for FY27 include strengthening product quality and supply chain efficiencies, expanding gross margins, increasing operating leverage across the Group’s channels and progressing toward cash flow breakeven. Investor Hub To find this full report and other ASX releases please go to our Investor Centre. Join the Conversation on Investor Hub Q1 FY27 Results Webinar Join CEO Zane Yoshida, at The Calmer Co (ASX: CCO) investor webinar to discuss the Q1 FY27 performance, activities and focus. Date: Friday, November 6th , 2026 Time: 10am (AEST) Register here for Quarterly Investor Webinar This release has been approved by the Board of Directors for further information Investor and Media Relations Zane Yoshida Email: Investors@thecalmerco.com Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 8 about The Calmer Co. The Calmer Co. International Limited (ASX:CCO), provides natural solutions to calm nerves, support mind and muscle relaxation and induce sleep. The product range includes drinking powders, teas, shots, concentrates and capsules. Sold under our house of brands: Fiji Kava, Taki Mai and Danodan Hempworks in markets including USA, Australia, China New Zealand and Fiji. The company is also the distributor of Leilo kava drinks in the Fiji Islands. forward looking statements This ASX release includes certain forward-looking statements that are based on information and assumptions known to date and are subject to various risks and uncertainties. Actual results, performance or achievements could be significantly different from those expressed in, or implied by, these forward-looking statements. Such forward-looking statements are not guarantees of future performance and involve known and unknown risks, uncertainties and other factors, many of which are beyond the control of Fiji Kava. These factors may cause actual results to differ materially from those expressed in the statements contained in this announcement. Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 9 Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B Name of entity THE CALMER CO. INTERNATIONAL LIMITED (ASX:CCO) ABN 2.3 Quarter ended (“current quarter”) 40 169 441 874 30 September 2026 Consolidated statement of cash flows Current quarter $A’000 Year to date $A’000 1. Cash flows from operating activities 1,785 1,785 1.1 Receipts from customers 1.2 Payments for - - (a) research and development (b) product manufacturing and operating costs (1,628) (1,628) (c) advertising and marketing (64) (64) (d) leased assets - - (e) staff costs (324) (324) (f) administration and corporate costs (525) (525) 1.3 Dividends received (see note 3) - - 1.4 Interest received 1 1 1.5 Interest and other costs of finance paid - - 1.6 Income taxes paid - - 1.7 Government grants and tax incentives - - 1.8 Other (B.A.S. Refunds) - - 1.9 Net cash from / (used in) operating activities (755) (755) 2. Cash flows from investing activities - - 2.1 Payments to acquire: (a) entities (b) businesses - - (c) property, plant and equipment - - Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 10 Consolidated statement of cash flows Current quarter $A’000 Year to date $A’000 (d) investments - - (e) intellectual property - - (f) other non-current assets - - 2.2 Proceeds from disposal of: - - (g) entities (h) businesses - - (i) property, plant and equipment - - (j) investments - - (k) intellectual property - - (l) other non-current assets - - 2.3 Cash flows from loans to other entities - - 2.4 Dividends received (see note 3) - - 2.5 Other (provide details if material) - - 2.6 Net cash from / (used in) investing activities - - 3. Cash flows from financing activities 1,209 1,209 3.1 Proceeds from issues of equity securities (excluding convertible debt securities) 3.2 Proceeds from issue of convertible debt securities - - 3.3 Proceeds from exercise of options - - 3.4 Transaction costs related to issues of equity securities or convertible debt securities - - 3.5 Proceeds from borrowings - - 3.6 Repayment of borrowings (119) (119) 3.7 Transaction costs related to loans and borrowings - - 3.8 Dividends paid - - 3.9 Other (provide details if material) - - 3.10 Net cash from / (used in) financing activities 1,090 1,090 Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 11 Consolidated statement of cash flows Current quarter $A’000 Year to date $A’000 4. Net increase / (decrease) in cash and cash equivalents for the period 633 633 4.1 Cash and cash equivalents at beginning of period 4.2 Net cash from / (used in) operating activities (item 1.9 above) (755) (755) 4.3 Net cash from / (used in) investing activities (item 2.6 above) - - 4.4 Net cash from / (used in) financing activities (item 3.10 above) 1,090 1,090 4.5 Effect of movement in exchange rates on cash held (15) (15) 4.6 Cash and cash equivalents at end of period 953 953 5. Reconciliation of cash and cash equivalents at the end of the quarter (as shown in the consolidated statement of cash flows) to the related items in the accounts Current quarter $A’000 Year to Date $A’000 5.1 Bank balances 953 953 5.2 Call deposits - - 5.3 Bank overdrafts - - 5.4 Other (provide details) - - 5.5 Cash and cash equivalents at end of quarter (should equal item 4.6 above) 953 953 . Payments to related parties of the entity and their associates Current quarter $A'000 6.1 Aggregate amount of payments to related parties and their associates included in item 1 20 6.2 Aggregate amount of payments to related parties and their associates included in item 2 - Note: if any amounts are shown in items 6.1 or 6.2, your quarterly activity report must include a description of, and an explanation for, such payments Payments to related parties $20k paid as Directors fees for The Calmer Co International. Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 12 8. Estimated cash available for future operating activities $A’000 8.1 Net cash from / (used in) operating activities (Item 1.9) (755) 8.2 Cash and cash equivalents at quarter end (Item 4.6) 953 8.3 Unused finance facilities available at quarter end (Item 7.5) - 8.4 Total available funding (Item 8.2 + Item 8.3) 953 8.5 Estimated quarters of funding available (Item 8.4 divided by Item 8.1) 1.3 If Item 8.5 is less than 2 quarters, please provide answers to the following questions: 1. Does the entity expect that it will continue to have the current level of net operating cash flows for the time being and, if not, why not? No. The current level of net operating cash outflows reflects working capital investment, including inventory positioned to support growth across the Company's retail, wholesale and B2B channels. With record quarterly revenue of $2.44 million, continued expansion of higher-value wholesale ingredients sales and disciplined cost management, the Company anticipates a progressive reduction in operating cash outflows as inventory is converted into sales and customer receipts increase. The Company remains focused on improving gross margins, strengthening operating leverage and maintaining disciplined working capital management as it continues to scale its operations. 7. Financing facilities Note: the term “facility’ includes all forms of financing arrangements available to the entity. Add notes as necessary for an understanding of the sources of finance available to the entity. Total facility amount at quarter end $A’000 Amount drawn at quarter end $A’000 7.1 Loan facilities - - 7.2 Credit standby arrangements - - 7.3 Other (Convertible Notes) 2,269 2,269 7.4 Total financing facilities 2,269 2,269 7.5 Unused financing facilities available at quarter end - 7.6 Include in the box below a description of each facility above, including the lender, interest rate, maturity date and whether it is secured or unsecured. If any additional financing facilities have been entered into or are proposed to be entered into after quarter end, include a note providing details of those facilities as well. 7.3 refers to the convertible note instrument form BSP-Life (Fiji) for 2million FJD with a term of 5 years and a 5% interest rate, converting to equity at 15c. Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 13 2. Has the entity taken any steps, or does it propose to take any steps, to raise further cash to fund its operations and, if so, what are those steps and how likely does it believe that they will be successful? Answer: Yes. The Company completed a $1.21 million capital raising during the quarter and is progressing the placement of the remaining shortfall from its recent Entitlement Offer. In addition, the Company has secured an FJ$250,000 inventory financing facility and continues to explore additional working capital funding arrangements to support its expanding wholesale and retail operations. The Company remains focused on strengthening its balance sheet, managing its existing convertible note obligations and maintaining disciplined working capital management. The Company believes these initiatives provide a reasonable basis to support its near-term funding requirements, subject to the successful completion of the outstanding funding arrangements. 3. Does the entity expect to be able to continue its operations and to meet its business objectives and, if so, on what basis? Answer: Yes. The Company expects to continue its operations and pursue its business objectives, supported by its existing cash position, recently completed capital raising, and ongoing initiatives to secure additional working capital funding, including the placement of the remaining Entitlement Offer shortfall. This is further supported by record quarterly revenue, continued growth across its retail, wholesale and B2B channels, and a disciplined approach to cost and working capital management. The Company remains focused on strengthening operating efficiencies, improving gross margins and converting revenue growth into improved operating cash flows. The Company's ability to meet its ongoing funding requirements remains subject to the successful execution of its funding initiatives and continued operating performance. Compliance statement 1 This statement has been prepared in accordance with accounting standards and policies which comply with Listing Rule 19.11A. 2 This statement gives a true and fair view of the matters disclosed. Date: 30 October 2026 Authorised by: By the board (Name of body or officer authorising release – see note 4) 2.4 Notes 1. This quarterly cash flow report and the accompanying activity report provide a basis for informing the market about the entity’s activities for the past quarter, how they have been financed and the effect this has had on its cash position. An entity that wishes to disclose additional information over and above the minimum required under the Listing Rules is encouraged to do so. 2. If this quarterly cash flow report has been prepared in accordance with Australian Accounting Standards, the definitions in, and provisions of, AASB 107: Statement of Cash Flows apply to this report. If this quarterly cash flow report has been prepared in accordance with other accounting standards agreed by ASX pursuant to Listing Rule 19.11A, the corresponding equivalent standard applies to this report. 3. Dividends received may be classified either as cash flows from operating activities or cash flows from investing activities, depending on the accounting policy of the entity. 4. If this report has been authorised for release to the market by your board of directors, you can insert here: “By the board”. If it has been authorised for release to the market by a committee of your board of directors, you can insert here: “By the [name of Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 14 board committee – eg Audit and Risk Committee]”. If it has been authorised for release to the market by a disclosure committee, you can insert here: “By the Disclosure Committee”. 5. If this report has been authorised for release to the market by your board of directors and you wish to hold yourself out as complying with recommendation 4.2 of the ASX Corporate Governance Council’s Corporate Governance Principles and Recommendations, the board should have received a declaration from its CEO and CFO that, in their opinion, the financial records of the entity have been properly maintained, that this report complies with the appropriate accounting standards and gives a true and fair view of the cash flows of the entity, and that their opinion has been formed on the basis of a sound system of risk management and internal control which is operating effectively.