Announcement PDF ASX: CCO | QUARTERLY ACTIVITIES REPORT Q1 FY27 Results Investor Webinar Friday, 6 November 2026 | 10:00am AEST Presented by Zane Yoshida, Founder & CEO The Calmer Co. International Limited | thecalmerco.com WEBINAR AGENDA What we’ll cover today 01 Strategic pillars Where we are against our four growth engines 02 Quarterly highlights A record quarter and the story behind it 03 Revenue performance Geography, channel and product format breakdown 04 Channel momentum Wholesale & B2B scaling; retail broadening across Coles and Woolworths 05 Cash, costs & funding Cash position, capital raise and working capital 06 Regulatory & outlook Category tailwinds and FY27 priorities The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 2 / 15 OUR STRATEGIC FRAMEWORK · Q1 FY27 PROGRESS Four pillars driving The Calmer Co. 01 Regional Sourcing & Innovation • Pacific Island regional sourcing • Fiji excellence in QA & service • CO₂ extraction capability • Blockchain traceability Q1 PROGRESS CO₂ extract demand lifted extracts to 26% of revenue (Q4: 16%); FJ$250k inventory facility secured. 02 Direct to Consumer (incl. Amazon) • Amazon USA & AU marketplaces • Salesforce sites: FK, TM, DN • High-awareness DTC focus Q1 PROGRESS E-commerce $636,255 (26% of revenue); Amazon USA $461,003; DTC $175,252. 03 Profitable & Scalable Retail • Major retail (Coles & Woolworths) • Supporting pharmacy & nutrition • High-exposure trial & resale to mainstream Q1 PROGRESS Retail +25% QoQ to $975,037, now 40% of revenue; Coles +27%, Woolworths +33%. 04 Wholesale (Bulk Ingredients) • AU & global beverage and snack brands • Complementary medicines • Co-manufacture & flavour houses • Kava hospitality Q1 PROGRESS Wholesale $831,569 (34% of revenue), up from $305,740; ~91% US-generated. The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 3 / 15 QUARTER AT A GLANCE Q1 FY27 highlights $2.44m Record group revenue Up 42% on Q4 FY26 ($1.72m). +25% Retail growth QoQ $975,037, the largest channel at 40%. $832k Wholesale & B2B revenue Up from $306k in Q4 FY26; ~91% US. +24% Australia revenue QoQ $1,202,311, or ~49% of group revenue. Record revenue, led by higher-value wholesale and a broadening retail base • Net operating cash outflow improved 6%. To $755k, with cash on hand of $953k at 30 September 2026. • $1.21m capital raise completed. FJ$250k FICL inventory financing facility available from Q2 FY27. • Inventory maintained at $1.5m. Positioned to support wholesale, B2B and retail demand into FY27. • Cost discipline maintained. Advertising and marketing (OPEX) down a further 56% QoQ to $112k, 5% of revenue. The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 4 / 15 FINANCIAL OVERVIEW A record quarter, up 42% Quarterly group revenue Wholesale & B2B and retail growth combine for a record result $1.72m +42% QoQ $2.44m Q4 FY26 Q1 FY27 Source: Q1 FY27 Appendix 4C and Activities Report (released 30 October 2026). FASTEST-GROWING CHANNEL $832k Wholesale & B2B revenue, up from $306k in Q4 FY26 and 34% of group sales. What’s behind the result • US demand for premium kava ingredients, including CO₂ extracts • Retail up 25% QoQ across Coles and Woolworths • United States revenue of $1.20m, 49% of group • Amazon USA contributed $461,003 in the quarter The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 5 / 15 SALES BY GEOGRAPHY Australia and the US, each ~49% of revenue Q1 FY27 $2.44m Australia 49% United States 49% Fiji ~2% Australia +24% QoQ $1.20 m Coles +27% and Woolworths +33% QoQ; Fiji Kava® Instant Kava leads the stress category. United States 49% of revenue $1.20 m Wholesale and e-commerce led; ~91% of wholesale sales generated in the US. Fiji Brand & provenance ~2% Tourism-led retail; supports brand visibility and provenance storytelling. The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 6 / 15 SALES BY CHANNEL Retail leads as wholesale scales Retail $975,037 40% of revenue · +25% QoQ • Largest channel for the quarter • Coles +27% and Woolworths +33% QoQ • Fiji Kava® 150g and 50g Instant Kava lead the stress category Wholesale $831,569 34% of revenue · Q4 FY26: $305,740 • ~91% of wholesale sales generated in the US • Demand for traditional kava ingredients and high-potency CO₂ extracts • Repeat orders from US beverage manufacturers and B2B partners E-commerce $636,255 26% of revenue • Amazon USA delivered $461,003 in Q1 sales • DTC contributed $175,252 across AU and US sites • Continued demand across Fiji Kava® and Taki Mai® ranges The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 7 / 15 SALES BY PRODUCT FORMAT Extracts step up to 26% of revenue Q1 FY27 revenue by product format Q1 FY27 $2.44m Kava powder 67% Kava extracts 26% RTD ~5% Medicinal ~1% Approximate share of group revenue. Source: Q1 FY27 Activities Report. EXTRACTS: HIGHER-VALUE PLATFORM 26% Share of group revenue (Q4 FY26: 16%) Why it matters • ~95% of extract sales from US B2B ingredient orders • Higher value per kilogram than powder • Supports margin expansion and earnings quality over time • RTD up to ~5% (Q4 FY26: ~2%) via Amazon USA and DTC The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 8 / 15 WHOLESALE & B2B MOMENTUM Our higher-value growth engine Wholesale revenue up 172% QoQ Now ~34% of group revenue, with ~91% generated in the United States $306k +172% QoQ $832k Q4 FY26 Q1 FY27 Wholesale revenue, Q4 FY26 vs Q1 FY27 (A$). Source: Q1 FY27 Appendix 4C. WHY IT MATTERS Higher-value revenue US-led demand. ~91% of wholesale sales generated in the United States. Premium CO₂ extracts. ~95% of extract sales from US B2B ingredient orders. Repeat ordering. Repeat orders from US beverage manufacturers and other B2B partners. Margin focus. Central to improving Group margins and building a more predictable revenue base. The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 9 / 15 RETAIL MOMENTUM Retail grows across Coles and Woolworths Retail revenue up 25% QoQ Now ~40% of group revenue and our largest channel for the quarter $780k +25% QoQ $975k Q4 FY26 Q1 FY27 Retail revenue, Q4 FY26 vs Q1 FY27 (A$). Source: Q1 FY27 Appendix 4C. WHY IT MATTERS A stronger base Both major grocers growing. Coles up 27% and Woolworths up 33% quarter-on-quarter. Category leadership. Fiji Kava® 150g and 50g Instant Kava remain leading stress- category SKUs. Price realisation. Focus on preserving the benefits of recently implemented price increases. New range ahead. Fiji Kava® FZZR flavoured effervescent range into Coles in Q2 FY27. The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 10 / 15 CASH, COSTS & FUNDING Balance sheet strengthened, spend disciplined $953k Cash on hand At 30 September 2026. $1.79m Cash receipts from customers Q4 FY26: $1.88m. $1.5m Inventory (incl. prepaid) Supporting demand into FY27. −6% Net operating cash outflow Improved to $755k. Cash movement in the quarter (A$k) $633k +$1,209k −$755k −$119k −$15k $953k Opening cash Equity raised Operating outflow Borrowings repaid FX Closing cash Costs: A&M (OPEX) −56% QoQ to $112k; staff costs $324k (Q4 FY26: $351k). FUNDING & WORKING CAPITAL Balance sheet strengthened • $1.21m capital raise completed in the quarter • Placement of the remaining Entitlement Offer shortfall progressing • FJ$250k inventory financing facility from Fiji Investment Corporation (FICL), available from Q2 FY27 • Additional working capital funding being explored to support wholesale growth The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 11 / 15 REGULATORY LANDSCAPE Category tailwinds across our key markets Australia TGA · ODC · FSANZ Commercial Import Pilot. Phase 2 since Dec 2021 permits commercial food imports, pending a permanent framework. Complementary medicine. Standardised kavalactone doses from water- extracted noble kava, regulated by TGA. Regional Kava Development. Harmonising Pacific kava standards; Standards Australia working on a kava standard. United States FDA · DSHEA · State agencies Dietary supplement framework. Sold as a dietary supplement under DSHEA; aqueous preparations widely regarded as GRAS. FDA modernisation underway. Human Foods Program and NDI guidance expected to clarify novel formats incl. CO₂ extracts. Watch points. State rules evolving (e.g., NYC steeped beverages); retailers enforce third-party testing. International Codex · EU · UK · NZ Codex CXS 336R-2020. Regional standard for kava as a beverage; supports trade and quality benchmarks. Codex alignment work. Food-additive alignment through 2025 to 2026, backed by Australia, NZ, USA and Canada. EU & UK access in progress. Following earlier bans, access to major European markets is progressing. WHAT IT MEANS FOR CCO A more enabling regulatory environment is broadening distribution options for kava and kava-derived ingredients, supporting our retail, wholesale and B2B extract strategies. General industry context only, not CCO filings or approvals. Sources: DFAT, ODC, US FDA, FAO/WHO Codex. The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 12 / 15 LOOKING AHEAD Into Q2 FY27 with momentum and a clear plan Strategic priorities for FY27 Scale wholesale & B2B Convert the growing pipeline into recurring orders across standardised extracts and ingredient formats. Build on retail momentum Preserve the benefits of recent price increases and launch Fiji Kava® FZZR in Coles in Q2 FY27. Establish a US retail footprint Work with the confirmed US brokerage to establish an initial retail footprint. Progress toward cash flow breakeven Strengthen quality and supply chain efficiency, expand gross margins and increase operating leverage. MARKET OPPORTUNITY Natural relaxation, globally USA 49% of group revenue and ~91% of wholesale. Retail not yet commenced; brokerage agreement confirmed. ANZ Growth across Coles and Woolworths; Fiji Kava® FZZR ranged in Coles from Q2 FY27. Brand portfolio Fiji Kava®, Taki Mai®, Danodan Hempworks®. Leilo distributed in Fiji. The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 13 / 15 FROM THE CEO An important milestone “ 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. Zane Yoshida Founder & CEO, The Calmer Co. The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 14 / 15 THANK YOU Questions & next steps Q1 FY27 INVESTOR WEBINAR Open Q&A with the CEO Join Zane Yoshida to discuss Q1 FY27 performance, activities and focus. DATE Friday, 6 November 2026 TIME 10:00am AEST FORMAT Live webinar with audience Q&A REGISTER https://thecalmerco.com/webinars/rJaRRe-q1fy27-investor-webinar Investor Hub Link here: 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. The Calmer Co. International Limited | ASX: CCO | Q1 FY27 Investor Webinar 15 / 15