Announcement PDF ASX: CCO | QUARTERLY ACTIVITIES REPORT Q4 FY26 Results Investor Webinar Friday, 7 August 2026 | 11:00am AEST Presented by Zane Yoshida, Founder & CEO The Calmer Co. International Limited | thecalmerco.com WEBINAR AGENDA What we'll cover today The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 2 / 15 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 Retail momentum The 24% step-up reshaping our channel mix 05 Cash, costs & funding Cash position, working capital, and margin recovery 06 Regulatory & outlook Category tailwinds and FY27 priorities OUR STRATEGIC FRAMEWORK Four pillars driving The Calmer Co. The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 3 / 15 The world's leading natural relaxation company · Q4 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-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 Q4 PROGRESS CO₂ extracts and high-potency formats continue to anchor B2B interest; supply execution improved through the quarter. Q4 PROGRESS E-commerce $630,692 (37% of revenue); Amazon USA $457,133; marketing spend down a further 31% QoQ. Q4 PROGRESS Retail +24% QoQ to $779,879 — now the largest channel at 45%; Fiji Kava® FZZR ranged in Coles from Q2 FY27. Q4 PROGRESS Wholesale $305,740 (18% of revenue) on order timing; ~76% US-generated, with repeat orders from IMCD and US manufacturers. QUARTER AT A GLANCE Q4 FY26 highlights The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 4 / 15 $1.72m Q4 group revenue Retail-led quarter; wholesale reflecting order timing. +24% Retail growth QoQ $779,879 — now the largest channel at 45%. +22% Australia revenue QoQ $965,922, or ~56% of group revenue. +15% Cash receipts QoQ Receipts from customers of $1.88m. Revenue mix rebalances toward a stronger retail base ● Net operating cash outflow improved 9%. To $802k for the quarter, with cash on hand of $633k at 30 June 2026. ● Inventory maintained at $1.5m. Positioned to support wholesale, B2B and retail demand into FY27. ● Cost discipline maintained. Advertising and marketing expenditure down a further 31% QoQ. FINANCIAL OVERVIEW Revenue rebalances as retail steps up The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 5 / 15 Quarterly group revenue Retail growth partially offsetting the timing of wholesale orders $1.96m Q3 FY26 $1.72m Q4 FY26 –12% QoQ Source: Q4 FY26 Appendix 4C and Activities Report (released 31 July 2026). LARGEST CHANNEL $780k Retail revenue for the quarter — up 24% and 45% of group sales. What's behind the result ● Australian retail up 24% QoQ on Coles strength ● Price increases implemented across major retailers ● Wholesale reflecting timing after elevated Q3 shipments ● Amazon USA contributed $457,133 in the quarter SALES BY GEOGRAPHY Australia steps forward, now ~56% of group revenue The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 6 / 15 AUS 56% Australia 56% United States 41% Fiji ~3% Australia & New Zealand $966k +22% QoQ Retail-led growth; Fiji Kava® leads the Coles stress category. United States $696k 41% of revenue E-commerce and wholesale led; retail brokerage agreement now in place. Fiji ~3% Brand & provenance Tourism-led retail; supports brand visibility and storytelling. SALES BY CHANNEL Retail becomes our largest channel The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 7 / 15 Retail $779,879 45% of revenue · +24% QoQ ● Largest channel for the quarter, led by Coles ● Fiji Kava® 150g and 50g lead the Coles stress category ● Price increases implemented across both major retailers E-commerce $630,692 37% of revenue ● Amazon USA delivered $457,133 in Q4 sales ● DTC contributed $173,559 across AU and US sites ● Marketing spend down 31% QoQ on more targeted spend Wholesale $305,740 18% of revenue · order timing ● Reflects cyclical ordering after elevated Q3 shipments ● Approximately 76% of wholesale sales generated in the USA ● Repeat orders from IMCD and US beverage manufacturers RETAIL MOMENTUM The 24% step-up reshaping our channel mix The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 8 / 15 Retail revenue increased 24% QoQ Now ~45% of group revenue and our largest channel for the quarter. $629k Q3 FY26 $780k Q4 FY26 +24% QoQ Retail revenue, Q3 FY26 vs Q4 FY26 (A$). Source: Q4 FY26 Appendix 4C. WHY IT MATTERS A stronger base Mainstream adoption. Fiji Kava® 150g and 50g lead the Coles stress category. Supply execution. Improved consistency of supply supported in-store availability. Price realisation. Price increases implemented across major retailers and online. New range ahead. Fiji Kava® FZZR effervescent range ranged in Coles from Q2 FY27. SALES BY PRODUCT FORMAT Powder-led quarter as retail scales The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 9 / 15 Q4 FY26 revenue by product format Q4 FY26 $1.72m Kava powder 80% Kava extracts 16% RTD ~2% Medicinal ~1% Approximate share of group revenue. Source: Q4 FY26 Activities Report. EXTRACTS — HIGHER-VALUE PLATFORM 16% Share of group revenue (Q3 FY26: 21%) Why it matters Higher value per kilogram than powder Anchors the B2B ingredient platform Moderation reflects stronger retail powder volumes CO₂ extract format extending category reach CASH, COSTS & FUNDING Improving cash performance, disciplined spend The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 10 / 15 $633k Cash on hand At 30 June 2026 quarter end. $1.88m Cash receipts from customers Up 15% quarter-on-quarter. $1.5m Inventory (incl. prepaid) Maintained to support demand into FY27. –9% Net operating cash outflow Improved to $802k for the quarter. Cost discipline maintained while supporting growth –31% QoQ Advertising & marketing Continued targeted approach to spend. $351k Staff costs for the quarter Cost management maintained as the business scales. FUNDING & WORKING CAPITAL Working capital managed with intent Net operating cash outflow improved 9% to $802k on higher collections and continued cost discipline. Cash on hand was $633k at quarter end, and the Company is progressing additional inventory financing arrangements to support the growing wholesale channel. MARGIN & INPUT COSTS Input cost recovery flowing through from FY27 The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 11 / 15 Input costs and margin recovery Higher kava input costs Raw material costs increased across H2 FY26, weighing on gross margin. Recovery tied to retail pricing Retail price increase took effect across major grocery from late May 2026. Price increases across all channels Price increases now implemented across all of the Group's sales channels. Additional regional supply secured Regional supply arrangements in Fiji to mitigate further cost increases. MARGIN RECOVERY Measures take full effect in FY27 H2 FY26 Higher input costs weighed on gross margin Recovery constrained by retail pricing timing Q4 FY26 Retail price increase effective late May Partial-quarter effect captured only FY27 Channel-wide pricing and regional supply arrangements Take full effect through the year REGULATORY LANDSCAPE Category tailwinds across our key markets The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 12 / 15 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 FY27 with a stronger base and a clear plan The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 13 / 15 Strategic priorities for FY27 Expand wholesale & B2B Convert the growing pipeline into recurring orders across powder and CO₂ extract formats. Build on retail momentum Maintain supply consistency and launch Fiji Kava® FZZR in Coles in Q2 FY27. Establish a US retail footprint Work with the appointed US brokerage to commence retail distribution. Progress toward cash flow breakeven Improve product consistency, gross margins and operating leverage across channels. MARKET OPPORTUNITY Natural relaxation, globally USA Key market across e-commerce and wholesale Retail not yet commenced; brokerage appointed ANZ Category leadership in mainstream retail Fiji Kava® 150g and 50g lead the Coles stress category Brand portfolio Fiji Kava, Taki Mai, Danodan Hempworks Leilo distributed in Fiji FROM THE CEO A stronger, more diversified base “ The June quarter demonstrated the growing strength of our diversified channel strategy, with Australian retail revenue increasing 24% quarter-on-quarter to approximately $780,000 — supported by improved supply execution, recently implemented price increases and Fiji Kava®’s continued leadership within the Coles stress category. We also maintained a disciplined focus on cash management, with customer receipts increasing 15% quarter-on-quarter to $1.88 million, net operating cash outflows improving by 9%, and advertising and marketing expenditure reducing by 31%. The Calmer Co. enters FY27 with a strengthened retail base, diversified revenue streams and inventory positioned to support future demand. Zane Yoshida Founder & CEO, The Calmer Co. The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 14 / 15 THANK YOU Questions & next steps The Calmer Co. International Limited | ASX: CCO | Q4 FY26 Investor Webinar 15 / 15 Q4 FY26 INVESTOR WEBINAR Open Q&A with the CEO Join Zane Yoshida to discuss Q4 FY26 performance, activities and focus. DATE Friday, 7 August 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.