Announcement PDF ASX: CCO | INVESTOR UPDATE A Strong Close to FY26, Building Momentum for FY27 Full-year FY26 results, a 24% quarterly retail surge that made it our largest channel, and a new A$25m exclusive global distribution agreement August 2026 The Calmer Co. International Limited | thecalmerco.com I N V E S T O R U P D A T E What We'll Cover 01 Strategic pillars Recent progress across our four growth engines 02 The problem & the solution Stress, anxiety, insomnia and the alcohol-alternative shift — and kava's role 03 Regulatory position Confirmed regulatory status and recent engagement 04 Kava: proven market history Western demand for kava is not new — what has changed is the regulatory infrastructure behind it 05 Supply chain & quality The foundation beneath manufacturing, regulation and scale 06 Quality & testing rigour Speed, cost and reach across a broader regional supply chain 07 Global kava market demand Setting the scene for our number one growth priority 08 Kava growth in the USA Category-level adoption trends and regulatory tailwinds 09 US growth & retail Current demand and the Natural Products retail channel entry 10 Kaiming Agro partnership A strategic manufacturing transition for Fiji 11 Securing regional supply A binding supply agreement reserving noble kava capacity across PNG and Vanuatu 12 Portfolio expansion Kava, ginger & turmeric extracts via an established wholesale distribution channel 13 Global distribution agreement Exclusive global rights for kava extract ingredients, secured by ~A$25m in minimum purchases 14 Scaling across channels Key growth drivers, and why wholesale scales fastest 15 Entitlement offer A 1-for-1 rights issue to raise up to A$3.5m, currently open 16 Financial snapshot Cash position and recent actual results The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 2 / 23 O U R S T R A T E G I C F R A M E W O R K Four Pillars of Growth 01 Regional Supply & Innovation RECENT PROGRESS Kaiming Agro Heads of Agreement signed · Strategic Supply Agreement secured for PNG & Vanuatu kava · manufacturing model redesigned · extraction platform expanded to ginger & turmeric 02 Direct to Consumer (incl. Amazon) RECENT PROGRESS D2C brought fully in-house — Shopify migration complete, realizing A$15k/month in savings · Amazon USA momentum maintained 03 Profitable & Scalable Retail RECENT PROGRESS Coles confirms Fiji Kava® FZZR launch · VDriven appointed as US broker · US retail entry via the Natural Products channel now underway 04 Wholesale (Bulk Ingredients) RECENT PROGRESS Higher-margin wholesale mix continues to grow · exclusive global distribution agreement secured (~A$25m in minimum purchases) · rising ginger & turmeric demand The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 3 / 23 T H E O P P O R T U N I T Y The Problem — and Kava's Solution THE PROBLEM ● Modern life is driving rising stress, anxiety and sleep difficulty across major consumer markets ● A growing shift toward alcohol alternatives — U.S. adult drinking has fallen to a record-low 54%, with a majority of Americans now saying moderate drinking is bad for their health ● Existing options are limited: pharmaceuticals carry side-effect and dependency concerns; alcohol carries its own health and social costs ● Consumers are actively seeking natural, non-habit-forming alternatives ● This is a global pattern: 61 million new consumers were recruited into no- alcohol drinks between 2022 and 2024, with no/low-alcohol volumes up 13% in 2024 alone (IWSR) THE SOLUTION: KAVA ● A traditional Pacific plant, used for centuries for its calming, muscle- relaxant and sleep-supporting properties ● A natural, non-habit-forming option — offered both medicinally (powders, capsules, teas) and recreationally (RTD shots, kava bars) ● Already recognized within the mainstream “stress relief” category: Fiji Kava® 150g and 50g are ranked No. 1 and No. 3 respectively in Coles' Stress category, Australia-wide ● Serves both the wellness-seeking consumer and the alcohol-alternative, social occasion Sources: Gallup, U.S. Consumption Habits survey (Jul 2026) — U.S. adult drinking rate down to 54%, a record low, with 53% now saying moderate drinking is bad for health; Di Censo et al., Addiction (2026), Flinders University NCETA study of 23,000+ Australians across five generations showing a parallel generational decline (Gen Z ~20x more likely to abstain than Baby Boomers); IWSR Drinks Market Analysis, No- and Low-Alcohol Strategic Study (2024/25) — 61m new no-alcohol consumers globally 2022–2024. Independent third-party research, not company-sponsored. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 4 / 23 R E G U L A T O R Y P O S I T I O N Kava's Current Regulatory Status A summary of confirmed regulatory status and recent engagement WHERE WE STAND ● FY26: FDA confirmed traditionally prepared kava beverages, steeped in water only, qualify as “food” under U.S. federal law ● Jan 2024: Hawaii DOH & University of Hawaii determined traditional 'awa (kava) GRAS under 21 CFR §170.30(c)(1) — the first U.S. state-level precedent ● Internationally, kava mixed with water as a beverage is already regulated as a food: Codex CXS 336R-2020 and Australia's FSANZ Standard 2.6.3 WASHINGTON, D.C. BRIEFING ● CEO Zane Yoshida and Chairman James Tonkin briefed Congress and the FDA on Pacific kava as a modern food category ● Case built on our FDA-registered Fiji facility, TraSeable blockchain traceability, and Codex/Hawaii/Australia precedent ● The briefing set out a request to affirm the GRAS pathway for traditional aqueous kava federally, and to extend clarity to standardised water and CO₂ extracts CURRENT CLASSIFICATION Today, kava is classified as a dietary supplement in the US market, which limits distribution largely to specialty nutraceutical and supplement channels. This classification is the current, confirmed regulatory position. A Feb-2026 LA County Dept. of Public Health notice addresses local kava retail sale; CCO is reviewing implications with US regulatory counsel. Source: LA County DPH, Important Notice to Retail Businesses Regarding Kava, Feb 2026. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 5 / 23 M A R K E T H I S T O R Y Kava: A Proven Market, Rebuilt on Stronger Foundations THEN (1997–2002) ● US kava consumer sales grew from US$22m (1997) to a peak of US$70m in 1999, ranking kava among the ten top-selling herbs in the US ● Germany established kava as a regulated herbal medicine, with 9 double- blind clinical trials (808 patients) showing kava superior to placebo for anxiety-related symptoms ● No international standard yet distinguished traditional aqueous kava from concentrated medicinal extracts ● Contemporary press reporting at the time estimated Pacific growers had planted approximately A$200m worth of kava, leaving producers exposed when export markets suddenly contracted ● 2002: rare liver-injury reports linked to certain ethanol/acetone-extracted concentrates in Europe triggered restrictions that disrupted the global kava trade NOW: A REBUILT REGULATORY FRAMEWORK ● FAO/WHO Codex Standard CXS 336R-2020 formally defines traditional aqueous kava as a distinct beverage category ● Dedicated kava legislation: Vanuatu's Kava Act (2002); Fiji's Kava Bill and National Kava Policy now in development ● Pacific Regional Kava Development Strategy (2024–2028) coordinates standards, traceability and market access across producing nations ● Pacific Islands Standards Committee Technical Committee 3 on Kava Standards commenced technical work in 2026 — CCO participates directly ● Germany's 2016 reversal permits kava as a prescription medicine, not general retail; the restriction is attributed to ethanol-extracted, non-noble product rather than kava itself, though this remains an interpretive argument, not a settled position — CCO uses noble kava exclusively, extracted by water and CO₂ with no ethanol Sources: IARC / Nutrition Business Journal (2001), historical US kava consumer sales data; Denham, McIntyre & Whitehouse, “Kava – The Unfolding Story,” J. Alternative and Complementary Medicine (German clinical and post-marketing data, incl. the 2016 reversal of Germany's prohibition); FAO/WHO Codex Alimentarius CXS 336R-2020; Pacific Islands Forum / Pacific Community, Regional Kava Development Strategy 2024–2028; Republic of Vanuatu, Kava Act No. 7 of 2002; Pacific Islands Forum Geneva Office, Q4 2025 Update. The A$200m planting estimate reflects contemporaneous press reporting rather than a single formal source. Historical and independent third-party research; not a forecast or guarantee by the Company. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 6 / 23 O U R F O U N D A T I O N A Strong Foundation in Supply Chain & Quality The base on which manufacturing, regulation and scale are built 1 Grower Relationships CCO maintains direct relationships with Fiji kava growers, retaining control of raw material sourcing and quality from the source 2 FDA-Registered Facility Manufacturing is conducted from an FDA-registered facility in Fiji, supporting both US market access and regulatory credibility — with current capacity of approximately five tonnes of dried kava per week following the site upgrade 3 Blockchain Traceability TraSeable blockchain traceability tracks every batch from grower to finished product, underpinning both quality assurance and our regulatory engagement 4 Dedicated Quality Function Even as manufacturing transitions to KAPPL, CCO retains an in-house Quality role covering specifications, QA and traceability This foundation is what lets CCO scale manufacturing through the Kaiming partnership without losing control of raw material quality or supply integrity. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 7 / 23 O U R F O U N D A T I O N Quality & Testing: Speed, Cost and Regional Reach Developing an in-house testing capability that strengthens quality control and taps a broader regional supply chain CURRENT THIRD-PARTY LABS (FIJI) US$300–400 per test · 5–6 week turnaround IN PROGRESS CCO'S REGIONAL TESTING CAPABILITY Days, Not Weeks GCMS-based analysis, at a fraction of current market cost Why this matters ● Ensures consistency of formulas and potency across raw materials and finished goods, tested faster and more often than the current third-party lab model allows ● Uses GCMS (gas chromatography-mass spectrometry), the analytical standard for potency and purity testing of botanical extracts ● Supports an expanding regional raw material base — extending sourcing beyond Fiji into Papua New Guinea and Vanuatu — with quality control that can keep pace ● Dual value: a stronger internal quality-control tool for CCO, and a commercial testing service for other kava companies regionally — generating additional revenue ● cGMP (current Good Manufacturing Practice) certification is under way in parallel — a further layer of quality assurance and competitive differentiation Specific cost and turnaround targets for CCO's regional testing capability are commercially sensitive and not disclosed here. The comparison reflects current third-party market rates in Fiji. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 8 / 23 G L O B A L M A R K E T D E M A N D Kava: A Growing Global Wellness Category Setting the scene for our number one growth priority: the United States A$2.8B Global kava root extract market size, 2025 (Fortune Business Insights) Independent research estimates growth to ~A$11.1B by 2034 (16.58% CAGR) What's driving global demand ● Premiumisation of natural wellness products and functional beverages — the global wellness economy reached a record US$6.8 trillion in 2024, up 7.9% year-on-year (Global Wellness Institute) ● A growing global alcohol-alternative ("sober curious") movement ● Increasing consumer focus on stress management and mental wellbeing ● Rising demand for clinically-supported, traceable botanical ingredients Where demand is concentrated Asia-Pacific The largest kava-producing and consuming region, anchored by Fiji and Vanuatu Australia An expanding commercial market following import reforms and growing retail acceptance North America Described in industry and company materials as the world's fastest-growing kava consumption market — our number one growth priority Sources: Fortune Business Insights, Kava Root Extract Market, 2026 (as cited in the Kaiming Agro Heads of Agreement ASX announcement); Global Wellness Ins tute, 2025 Global Wellness Economy Monitor (November 2025); USD→AUD at ~US$1.00 ≈ A$1.50; Calmer Co. Capital Markets Strategy Summary and Pacific Kava Congressional/FDA briefing materials. Growth estimates are independent third-party research and do not constitute a forecast or guarantee by the Company. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 9 / 23 U S M A R K E T G R O W T H Kava Is Going Mainstream in the USA North America is described in industry and company materials as the world's fastest-growing kava consumption market 10.7% of US adults reported consuming kava in the past 12 months 600+ kava bars now operating across Florida, California, Texas and other states Food FY26: FDA confirmed traditionally prepared kava beverages, steeped in water only, qualify as food under federal law Why the US market matters ● Growing consumer awareness spans specialist kava bars, functional beverages, dietary supplements and mainstream wellness retail ● CCO's own US revenue has grown from 39% to 59% of group revenue across Q1 to Q3 FY26 (see following slide) ● Regulatory momentum — the FY26 FDA food confirmation, Hawaii's January 2024 GRAS determination, and alignment with Codex and Australian precedent for kava mixed with water as a beverage — is lowering barriers to mainstream retail and CPG adoption (see Regulatory Position slide) ● Amazon USA already established as a scaled channel, with CCO holding an estimated ~10% share of kava sales on the platform Sources: peer-reviewed consumption survey (see prior discussion); The Calmer Co. Capital Markets Strategy Summary and Pacific Kava Congressional/FDA briefing materials, 2026. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 10 / 23 U S G R O W T H & R E T A I L E X P A N S I O N Building on Category Leadership in the US Entry strategy: the Natural Products channel 936 1,010 1,150 696 Q1 FY26 39% of Group Q2 FY26 51% of Group Q3 FY26 59% of Group Q4 FY26 41% of Group United States revenue, A$'000, and % of Group revenue Source: Q1–Q4 FY26 Appendix 4C Activities Reports. Q4's lower US share reflects wholesale order timing and a strong Australian retail quarter, not weaker US demand. US Retail Entry: Natural Products Channel ● Entry point is the Natural Products channel — specialty, natural and independent health-food retail — where novel wellness botanicals typically win their first US physical-retail listings ● ~10% estimated share of kava sales on Amazon USA, a strong foundation to carry into physical retail ● A US retail brokerage agreement is now confirmed, establishing CCO's initial retail footprint in the US ● Fiji Kava® FZZR — confirmed for ranging in Coles from Q2 FY27 — a proven, ready-to-port innovation for natural-channel retailers ● Applies the ANZ retail playbook (Coles & Woolworths, ~67% of national grocery) as the credibility base for US expansion The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 11 / 23 S T R A T E G I C P A R T N E R S H I P A Strategic Manufacturing Partnership with Kaiming Agro Processing Binding Heads of Agreement executed with Kaiming Agro Processing's subsidiary — expanding manufacturing capability while complementing our existing extraction partners in Australia and India Zero New extraction capex — CCO equipment relocated to KAPPL's Navua site, not replaced 3 Botanical extracts in scope under the signed agreement — kava, ginger & turmeric Q2 FY27 Target for commercial production to commence at KAPPL's Navua facility FIJI TRANSITION UNDERWAY SPE Fiji is transitioning production to KAPPL, with site and workforce changes expected to finalise by December 2026, alongside a Continuous Improvement Programme on cost, yield and efficiency The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 12 / 23 T H E O P E R A T I N G M O D E L Each Party Focused on Where It Creates the Most Value THE CALMER CO. RETAINS ● Brands, IP & product specifications ● Customer relationships & commercialisation ● Research, development & innovation ● Regulatory affairs ● Global sales & marketing ● Raw material procurement & grower relationships KAPPL PROVIDES ● Supercritical CO₂ extraction & spray drying ● Manufacturing, blending & packaging ● Engineering & production scheduling ● Laboratory testing & quality systems ● Manufacturing capacity to support CCO's production requirements ● Open-book costing with quarterly pricing reviews A PHASED APPROACH Phase 1 — Binding Strategic manufacturing partnership, as set out in the signed Heads of Agreement. Phase 2 — Indicative KAPPL acquires the leased equipment; capability & capacity expansion. Phase 3 — Indicative Broader strategic integration: equity, JV or merger of Fiji operations. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 13 / 23 S T R A T E G I C S U P P L Y A G R E E M E N T Securing Regional Kava Supply A binding supply agreement reserving premium noble kava capacity across Papua New Guinea and Vanuatu 1 Reserved Monthly Capacity Secures reserved minimum monthly supply capacity of premium noble kava, giving CCO committed access to raw material ahead of demand 2 Regional Diversification Extends sourcing beyond Fiji into Papua New Guinea and Vanuatu, reducing reliance on any single growing region 3 Noble Kava Grade Reserved supply is specified to noble kava — the safe, traditionally-consumed variety — consistent with CCO's quality and regulatory standards 4 ~A$8.65m Indicative Annual Value Indicative annual supply value disclosed under the agreement, reflecting the scale of reserved capacity This agreement connects directly to the Company's Exclusive Distribution Agreement, linking secured upstream raw material supply to committed downstream global distribution. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 14 / 23 P R O D U C T P O R T F O L I O E X P A N S I O N From Kava‐Only to a Three‐Extract Platform Access to KAPPL's extraction and spray-drying infrastructure expands The Calmer Co.'s commercialisation rights beyond kava — without funding any new extraction equipment. Kava Extracts Existing core business — CO₂ and water-soluble formats supplying wholesale, B2B and Leilo channels NEW Ginger Extracts New — CCO's exclusive global commercialisation rights under the Kaiming partnership NEW Turmeric Extracts New — CCO's exclusive global commercialisation rights under the Kaiming partnership A CHANNEL ALREADY IN PLACE An established specialty ingredients distribution relationship already sells ginger and turmeric extracts. That existing relationship, built on kava extract sales, gives the new ginger and turmeric lines an immediate, proven route to market rather than requiring a new distribution build. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 15 / 23 G L O B A L D I S T R I B U T I O N A G R E E M E N T Exclusive Global Distribution Agreement for Kava Extract Ingredients A binding agreement granting exclusive global distribution rights for CCO's kava extract ingredient range, secured by contracted minimum purchase commitments. Territory Exclusive distribution rights across Australia, New Zealand, the United States, Canada and ASEAN markets EXCLUSIVE 3-Year Initial Term Two further 3-year renewal options, subject to the Distributor meeting minimum purchase and payment conditions EXCLUSIVE ~A$25m Minimum Purchase Contracted minimum purchase commitments over the initial 3-year term (~A$5.5m in year one), required to retain exclusivity STRUCTURED COMMERCIAL TERMS The Agreement includes a co-branding arrangement for the Distributor's ingredient brand on CCO's finished products, a periodic price review mechanism (every 12 months), retention of title and security interest over unpaid stock, and mutual rights of facility inspection. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 16 / 23 P R O D U C T P O R T F O L I O E X P A N S I O N The Market Opportunity: Ginger & Turmeric Extracts A$2.03B A$8.48B Ginger extract market Broader ginger root market Global ginger market size today, A$ billions Ginger: ~A$2.0B extract market; ~A$8.0–9.0B broader root market. Independent research (Grand View Research) estimates the global ginger extract market growing at a 6.3% CAGR through 2030, with CO₂-extracted products commanding a premium over conventional alternatives. Converted from USD at ~US$1.00 ≈ A$1.50. Sources: Buffalo Extracts, HTF Market Intelligence, Research & Markets, Mordor Intelligence, Grand View Research, 2026. A$48.4M A$42.3M A$42.0M Asia Pacific North America Europe Global curcumin market by region, 2025, A$ millions Curcumin (turmeric extract): global market ~A$152.5M in 2025 (Asia Pacific ~32% share). Independent research (Future Market Insights) estimates the broader global turmeric market growing from ~A$7.4B in 2025 to ~A$12.6B by 2035 (5.5% CAGR), led by food & beverage processing. Converted from USD at ~US$1.00 ≈ A$1.50. Sources: Fortune Business Insights (Curcumin Market), Future Market Insights (Turmeric Market), 2026. What's driving demand for both extracts ● Clean-label, herbal wellness and pharmaceutical-grade demand span both botanicals — curcumin is recognized for anti-inflammatory, joint-health and metabolic-wellness applications ● Both extracts are sold through the same wholesale distribution relationship already established for kava — no new customer acquisition required ● Asia-Pacific leads production of both; North America and Europe are key consumption markets — squarely where CCO's DTC, retail and wholesale channels are concentrated Growth estimates above are sourced from independent third-party market research. They have not been independently verified by CCO and do not constitute a forecast, projection or guarantee of future performance by the Company. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 17 / 23 G R O W T H T H E S I S Three Engines Powering Our Growth 1 D2C Insourced + Amazon Scaling A$180k p.a. Realized D2C cost savings from ending external agency management and Salesforce Commerce Cloud, moving the channel back in-house onto Shopify ● D2C revenue moved from A$3m (FY25, managed in-house on Shopify) to A$1m (FY26, under external agency management on Salesforce Commerce Cloud) ● Shopify migration now complete, ending the external agency and Salesforce Commerce Cloud arrangement ● Amazon: Taki Mai® now >40% of Amazon revenue, up from 7% in January 2025 ● Subscriptions contribute ~30% of Amazon sales 2 Profitable, Scalable Retail Coles + Woolworths ~67% of Australia's national grocery footprint, plus US retail expansion ● Fiji Kava 150g & 50g ranked #1 and #3 in Coles' national Stress category ● Fiji Kava® FZZR effervescent format newly ranged at Coles ● US retail expansion now underway via the Natural Products channel ● VDriven appointed as specialist US retail broker 3 Wholesale — Kava, Ginger & Turmeric 33% of Group Wholesale revenue in Q3 FY26, up from 18% the prior quarter ● Three-extract platform unlocked via the Kaiming partnership, without new extraction capex ● Sold through the existing wholesale distribution relationship ● CCO controls the kava supply → Kaiming converts it to finished extract → CCO leads sales & marke ng The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 18 / 23 S T R A T E G I C P I L L A R 4 Wholesale: Our Fastest, Most Capital‐Efficient Channel 12% 18% 33% 18% Q1 FY26 Q2 FY26 Q3 FY26 Q4 FY26 Wholesale channel, % of group revenue (actual) Source: Q1–Q4 FY26 Appendix 4C Activities Reports. Wholesale distribution momentum ● Repeat ordering from the existing distribution relationship continues to grow, alongside multiple U.S. resellers ● Wholesale revenue up 78% QoQ to A$645,783 in Q3 FY26, before moderating to 18% of group revenue in Q4 on order timing following elevated Q3 shipments ● ~76% of Q4 wholesale sales were US-generated, consistent with the United States as the Company’s largest and fastest-growing wholesale market ● Ginger and turmeric extracts add two new SKUs to the same distribution relationship, without a new customer acquisition cycle — kava extracts alone grew from 12% to 21% of group revenue across Q1–Q3 FY26 Why wholesale scales fastest: unlike retail and DTC, wholesale carries no direct selling costs and no advertising or marketing spend — orders flow through the existing distribution relationship straight to CCO's margin, making it the fastest, most capital-efficient channel to scale. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 19 / 23 P I L L A R S 2 & 3 Retail Becomes Our Largest Channel Retail & Direct-to-Consumer highlights, Q4 FY26 PROFITABLE & SCALABLE RETAIL 45% of Group Retail revenue, Q4 FY26 (A$779,879) — up 24% QoQ, now CCO's largest single channel ● Fiji Kava 150g and 50g instant powders remain ranked #1 and #3 in Coles' national Stress category ● Price increases implemented across both major retailers and online, supporting margin alongside volume growth ● Fiji Kava® FZZR effervescent format confirmed for ranging in Coles from Q2 FY27 DIRECT TO CONSUMER ● D2C channel brought fully in-house — migration from external agency management on Salesforce Commerce Cloud back to Shopify now complete ● Realizing A$15,000/month (~A$180,000 p.a.) in savings ● D2C revenue was ~A$3m in FY25, managed in-house on Shopify, versus ~A$1m in FY26 under external agency management on Salesforce Commerce Cloud ● Amazon USA delivered A$457,133 in Q4 FY26; Taki Mai® now >40% of Amazon revenue, up from 7% in Jan-25 The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 20 / 23 C A P I T A L R A I S I N G Renounceable Entitlement Offer A 1-for-1 rights issue announced 27 July 2026; closing date extended to 26 August 2026 1‐for‐1 @ A$0.001 50% discount to the last traded price of A$0.002; 1 free attaching Option for every 2 New Shares Up to A$3.5m Maximum raise, before costs; underwritten to a floor of A$500,000 by Mahe Capital Pty Ltd 26 Aug 2026 Closing Date (5pm AEST), extended from 17 August; New Shares and Options expected to trade from 3 September 2026 Use of funds (assuming the maximum A$3.5m is raised) A$1.4m (40%) Repayment of Secured Convertible Notes A$1.0m (29%) Wholesale inventory build — 30% and 65% CO₂-extracted kava formats A$330k (9%) General working capital A$250k (7%) Fiji Kava® FZZR retail and US pipeline inventory A$250k (7%) US retail expansion and marketing A$270k (8%) Costs of the Offer Director alignment. Chairman James Tonkin and Non-Executive Director Griffon Emose have also agreed to act as sub-underwriters — a combined A$65,520 within Mahe Capital's A$500,000 underwritten amount. CEO Zane Yoshida is also taking up part of his entitlement — together demonstrating alignment with shareholders. Status. All eligible Directors intend to participate in the Offer, which is currently open; the amount ultimately raised — between the A$500,000 underwritten floor and the A$3.5m target — will not be known until the Closing Date. The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 21 / 23 F I N A N C I A L S N A P S H O T Positive Highlights: FY26 Full‐Year Unaudited Results 8,034 8,115 FY25 (audited) FY26 (unaudited) Group revenue, A$'000 — FY25 vs FY26 Sources: FY25 audited financial statements; FY26 unaudited management accounts (Monthly Management Report, June 2026) and Q1–Q4 FY26 Appendix 4C Activities Reports. FY26 full-year revenue A$8.115m (unaudited, preliminary and subject to audit); FY25 A$8.034m (audited). FY26 group revenue rose to A$8.115m (unaudited) — up on FY25 (A$8.034m) — with three of four channels growing strongly (Retail +30%, Amazon +25%, Wholesale +178%), replacing a ~A$2m DTC shortfall from the platform disruption in real time. With the end-May pricing reset flowing through, June closed the year with revenue up 89% month-on-month and Retail stronger on both revenue and margin. A$8.115m FY26 revenue (unaudited, full year) — up on FY25 (A$8.034m), across retail, DTC, wholesale and B2B channels A$3.0m Funding secured during FY26: A$1.4m convertible notes (now being repaid via the Entitlement Offer, see previous slide) plus a A$1.6m capital raise 45% of Group Retail revenue in Q4 FY26 (A$779,879), up 24% QoQ — now CCO's largest single channel A$180,000 p.a. Realized cost savings from bringing D2C in-house — with further efficiency gains anticipated as the Fiji manufacturing transition completes (targeted Dec 2026), not yet quantified here The Calmer Co. International Limited | ASX: CCO | Investor Update — August 2026 22 / 23 F R O M T H E C E O “FY26 was the year we rebalanced our business — from one reliant on Australian D2C and retail revenue to one generating meaningful revenue across all three of our revenue pillars, alongside a determined push into our single biggest target market, the United States. Retail grew 24% quarter‐on‐quarter to become our largest channel, and we've since locked in the next phase of growth: a binding Heads of Agreement with Kaiming Agro Processing's subsidiary broadened our platform to three botanical extracts, a new Strategic Supply Agreement secured premium kava capacity across P