Announcement PDF ASX: CCO | QUARTERLY ACTIVITIES REPORT Q3 FY26 Results Investor Webinar Thursday, 7 May 2026 | 11:00am AEST Presented by Zane Yoshida, Founder & CEO and Matt Kowal, CCO The Calmer Co. International Limited | thecalmerco.com WEBINAR AGENDA What we'll cover today The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 2 / 14 01 Strategic pillars Where we are against our four growth engines 02 Quarterly highlights Headline numbers and the story behind them 03 Revenue performance Geography, channel and product format breakdown 04 Wholesale & B2B momentum The 78% step-change driving our revenue mix 05 Cash, costs & balance sheet Capital position, working capital, and discipline 06 Regulatory & outlook Category tailwinds and Q4 priorities OUR STRATEGIC FRAMEWORK Four pillars driving The Calmer Co. The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 3 / 14 The world's leading natural relaxation company · Q3 FY26 progress at a glance 01 Regional Sourcing & Innovation Pacific Island regional sourcing Fiji excellence in QA & service CO₂ extraction capability Blockchain traceability 02 Direct to Consumer (incl. Amazon) Amazon USA & AU marketplaces Salesforce sites: FK, TM, DN High-margin, high-awareness DTC focus 03 Profitable & Scalable Retail Major retail (e.g., Coles AU) Supporting pharmacy & nutrition High-exposure trial & resale to mainstream 04 Wholesale (Bulk Ingredients) AU & global beverage and snack brands Complementary medicines Co-manufacture & flavour houses Kava hospitality Q3 PROGRESS CO₂ extracts and high-potency formats now driving B2B demand; supply chain scaling to support repeat orders. Q3 PROGRESS E-commerce $691,755 (36% of revenue); Amazon USA $497k; marketing spend down 30% QoQ on more targeted approach. Q3 PROGRESS Fiji Kava 50g and 150g #1 and #3 in the Coles stress sub-category; ANZ retail $788k; US retail not yet activated. Q3 PROGRESS Wholesale +78% QoQ to $646k (33% of revenue); strong repeat ordering from IMCD and US beverage manufacturers. QUARTER AT A GLANCE Q3 FY26 highlights The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 4 / 14 $1.96m Q3 group revenue Broadly in line with Q2; mix shifting to higher-quality channels. $1.2m Record March sales Strongest single month in company history. +78% Wholesale growth QoQ $645k of revenue, now 33% of group sales. 59% USA share of revenue USA sales up 11% QoQ to $1.15m. Underlying mix of the business continues to strengthen ● $1.6m capital raise completed. Cash on hand of $1.51m at quarter end. ● Inventory built to $1.83m. Strategically positioned to support Q4 demand across wholesale, B2B and retail. ● Cost discipline maintained. Marketing spend down 30% QoQ; staff costs down a further 5.5%. FINANCIAL OVERVIEW Revenue holds steady, March hits a new record The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 5 / 14 Quarterly group revenue Broadly stable quarter-on-quarter, with mix shift underneath $2.01m Q2 FY26 $1.96m Q3 FY26 broadly stable Source: Q3 FY26 Appendix 4C and Activities Report (released 30 April 2026). RECORD MONTH $1.2m March 2026 monthly sales — the strongest in company history. What's behind the result ● Wholesale order cycle scaling and repeating ● USA Amazon momentum maintained at $497k ● Retail temporarily softer on ranging changes ● Mix shifting toward higher-margin channels SALES BY GEOGRAPHY USA continues to lead, now 59% of group revenue The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 6 / 14 USA 59% United States 59% Australia & NZ 40% Fiji ~1% United States $1.15m +11% QoQ Wholesale and B2B led growth; retail not yet activated. Australia & New Zealand $788k Retail leader Fiji Kava 50g and 150g remain #1 and #3 in Coles' stress category. Fiji ~1% Brand & provenance Tourism-led retail; supports brand visibility and storytelling. SALES BY CHANNEL A more balanced channel mix The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 7 / 14 E-commerce $691,755 36% of revenue ● Amazon USA delivered $496,687 in Q3 sales ● DTC contributed $195,068 across AU and US sites ● Marketing spend down 30% QoQ on more targeted spend Wholesale $645,783 33% of revenue · +78% QoQ ● Step-change in channel contribution ● Strong repeat ordering from IMCD and US beverage manufacturers ● Central to margin and volume scaling strategy Retail $628,547 32% of revenue · -3.1% pcp ● Seasonal moderation and ranging changes in the period ● Fiji Kava 150g and 50g #1 and #3 in Coles stress category ● USA retail distribution not yet commenced WHOLESALE & B2B The 78% step-change reshaping our revenue base The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 8 / 14 Wholesale revenue jumped 78% QoQ Now 33% of group revenue, up from ~18% the prior quarter. $362k Q2 FY26 $646k Q3 FY26 +78% QoQ Wholesale revenue, Q2 FY26 vs Q3 FY26 (A$). Source: Q3 FY26 Appendix 4C. WHY IT MATTERS From spike to system Higher-margin mix. Bulk powder and CO₂ extracts replace lower-margin units. Repeat ordering. Strategic partners include IMCD and US beverage manufacturers. Predictable revenue. Ordering cycle becoming a system, not a one-off win. Margin & scale. Central to our path to cash flow breakeven. SALES BY PRODUCT FORMAT Extracts emerging as a margin tailwind The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 9 / 14 Q3 FY26 revenue by product format Q3 FY26 $1.96m Kava powder 75% Kava extracts 21% RTD ~2% Medicinal <1% Approximate share of group revenue. Source: Q3 FY26 Activities Report. EXTRACTS — STRUCTURAL TAILWIND 14% → 21% Share of group revenue, Q2 → Q3 FY26 Why it matters Higher value per kilogram than powder Anchors the B2B ingredient platform Drives margin expansion as mix shifts CO₂ extract format extending category reach CAPITAL & COST DISCIPLINE Funded for growth, focused on operating leverage The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 10 / 14 $1.51m Cash on hand Up from $1.03m at start of period. $1.6m Capital raise completed Strengthened balance sheet during quarter. $1.83m Inventory (incl. prepaid) Built to support Q4 demand. $1.63m Cash receipts from customers Quarterly receipts in line with revenue. Cost discipline maintained while supporting growth -30% QoQ Advertising & marketing More targeted approach to spend. -5.5% QoQ Staff costs to $312k Following 4% reduction in prior quarter. GROWTH FUNDING IN PLACE Working capital deployed with intent Net operating cash outflow of $883k reflects deliberate inventory and working capital investment to support wholesale and B2B expansion. These outflows are not expected to continue at this level as inventory is deployed and channel revenue increases. REGULATORY LANDSCAPE Category tailwinds across our key markets The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 11 / 14 Australia TGA · ODC · FSANZ Commercial Import Pilot. Phase 2 commenced Dec 2021, allowing unlimited commercial import for food use; arrangements remain in place pending a permanent framework. Complementary medicine. Standardised dose of kavalactone derived from water extract noble kava in capsule and tablet formats regulated by TGA. Regional Kava Development strategy. Harmonisation of kava growing, processing and export across Pacific Island countries to meet international standards. Standard Australia now working on a kava standard United States FDA · DSHEA · State agencies Dietary supplement framework. Kava is sold as a dietary supplement under DSHEA; traditional aqueous preparations are widely regarded as falling within the GRAS framework. FDA modernisation underway. FDA's 2026 Human Foods Program and finalised NDI guidance are expected to bring greater clarity for novel formats including CO₂ extracts. Watch points. State-level rules continue to evolve (e.g., NYC ruling on steeped beverages); Amazon and major retailers enforce third-party testing and labelling. International Codex · EU · UK · NZ Codex CXS 336R-2020. First international regional standard for kava as a beverage — supports cross-border trade and harmonised quality benchmarks. Codex alignment work. Active food-additive alignment through 2025–2026, with Australia, NZ , USA and Canada among supporters of expanded provisions. EU & UK access in progress. Following earlier bans, kava market access across major European markets in progress, which expands the global addressable category. WHAT IT MEANS FOR CCO A more enabling regulatory environment across Australia, the U.S. and internationally is broadening distribution options for kava and kava- derived ingredients — directly supportive of our retail, wholesale and B2B extract strategies. General industry context only — not specific Calmer Co. regulatory filings or approvals. Sources: Australian Government (DFAT, ODC); US FDA; FAO/WHO Codex Alimentarius. LOOKING AHEAD Entering Q4 with momentum and a clear plan The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 12 / 14 Strategic priorities for Q4 FY26 Scale wholesale & B2B momentum Convert inventory build into revenue across powder and CO₂ extract formats. Deepen US distribution Expand partner activity; commence preparation for US retail activation. Drive operating leverage Continue disciplined marketing and staff cost management as scale builds. Progress toward cash flow breakeven Higher-margin channels expected to reduce net operating cash outflow. MARKET OPPORTUNITY Natural relaxation, globally USA Largest and fastest-growing market Wholesale + B2B leading; retail not yet activated ANZ Category leadership in mainstream retail Fiji Kava 50g and 150g #1 and #3 in Coles Brand portfolio Fiji Kava, Taki Mai, Danodan Hempworks Leilo distributed in Fiji FROM THE CEO A pivotal quarter in our evolution “ Q3 FY26 represents a pivotal quarter for The Calmer Co. Total revenue remained broadly stable, but this masks a significant underlying shift toward higher-quality revenue streams — led by 78% growth in our U.S. wholesale and B2B extract channels. March's record monthly sales of $1.2 million is a key indicator of the increasing scale and repeatability of our wholesale order cycle. With a strengthened balance sheet, disciplined cost management, and inventory positioned to support forward demand, we are well placed to execute into Q4 and beyond — driving revenue through higher-margin channels and progressing toward sustainable cash flow breakeven. Zane Yoshida Founder & CEO, The Calmer Co. The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 13 / 14 THANK YOU Questions & next steps The Calmer Co. International Limited | ASX: CCO | Q3 FY26 Investor Webinar 14 / 14 Q3 FY26 INVESTOR WEBINAR Open Q&A with the CEO & CCO Join Zane Yoshida and Matt Kowal to discuss Q3 FY26 performance, activities and focus. DATE Thursday, 7 May 2026 TIME 11:00am AEST FORMAT Live webinar with audience Q&A REGISTER Investor Hub · thecalmerco.com INVESTOR & MEDIA RELATIONS Zane Yoshida Founder & CEO investors@thecalmerco.com ABOUT THE CALMER CO. Natural solutions to calm nerves, support mind and muscle relaxation, and induce sleep. House of brands: Fiji Kava®, Taki Mai®, Danodan Hempworks®. Distributing Leilo in Fiji. Markets: USA, Australia, New Zealand, China, Fiji.