Announcement PDF Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA The Calmer Co International Limited and its controlled entities ACN 169 441 874 APPENDIX 4D INTERIM FINANCIAL REPORT FOR THE SIX MONTHS ENDED 31 DECEMBER 2025 Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA FINANCIAL REPORT for the six months ended 31 December 2025 CORPORATE DIRECTORY.................................................................................................................................................... 1 DIRECTORS’ REPORT ............................................................................................................................................................................2 AUDITOR’S INDEPENDENCE DECLARATION ....................................................................................................................................6 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME.................. 7 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION............................................................................. 8 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY ............................................................................. 9 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS........................................................................................ 10 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS ..................................................................... 11 DIRECTORS’ DECLARATION...............................................................................................................................................................18 INDEPENDENT AUDITOR'S REVIEW REPORT .............................................................................................................................. 19 Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA 1 REPORTING PERIOD (item 1) Previous corresponding period is half-year ended: 31 December 2025 31 December 2024 3 DIVIDENDS (item 6) AND RETURNS TO SHAREHOLDERS INCLUDING DISTRIBUTIONS AND BUY BACKS Nil. a. Details of dividend or distribution reinvestment plans in operation are described below (item 6): Not applicable RESULTS FOR ANNOUNCEMENT TO THE MARKET for the six months ended 31 December 2025 2 RESULTS FOR ANNOUNCEMENT TO THE MARKET Movement Percentage % Amount $  Revenues from ordinary activities (item 2.1) 2% to $4,432,798  Loss from ordinary activities after tax attributable to members (item 2.2) 26% to $1,739,313  Loss for the period attributable to members (item 2.3) 21% to $1,794,178 a. Dividends (items 2.4 and 5) Amount per Franked amount Security per security ₵ %  Interim dividend nil n/a  Final dividend nil n/a  Record date for determining entitlements to the n/a dividend (item 2.5) b. Brief explanation of any of the figures reported above necessary to enable the figures to be understood (item 2.6): Refer to the following Directors’ Report, Financial Review section 4 RATIOS Current Period Previous Corresponding Period a. Financial Information relating to 4b: $ $ Loss for the period attributable to owners of the parent 1,794,178 2,271,097 Net (liabilities)/assets 187,326 2,111,891 Less: Intangible assets (390,582) (464,429) Net tangible (liabilities)/assets (203,256) 1,647,462 No. No. Fully paid ordinary shares 3,011,353,260 2,540,852,779 ₵ ₵ b. Net tangible (liability)/assets backing per share (cents) (item 3): (0.007) 0.06 Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA 5 DETAILS OF ENTITIES OVER WHICH CONTROL HAS BEEN GAINED OR LOST DURING THE PERIOD: (item 4) a. b. c. Control gained over entities Name of entities (item 4.1) Name of entities (item 4.1) n/a n/a n/a n/a d. n/a 7 The financial information provided in the Appendix 4D is based on the interim final report (attached), which has been prepared in accordance with Australian Accounting Standards. 8 The report is based on accounts which have been reviewed by the Company’s independent auditor (item 9) and an unqualified review conclusion is issued. RESULTS FOR ANNOUNCEMENT TO THE MARKET for the six months ended 31 December 2025 6 DETAILS OF ASSOCIATES AND JOINT VENTURES: (item 7)  Name of entities (item 7) Nil  Percentage holding in each of these entities (item 7) N/A  Aggregate share of profits (losses) of these entities (item 7) Current Previous Period Corresponding Period N/A N/A Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 1 CORPORATE DIRECTORY DIRECTORS James S Tonkin (Non-Executive Chairman) Appointed 07 November2025 as Non-Executive Chairman Appointed 30 January 2023 as Non-Executive Director John Homewood (Non-Executive Chairman) Appointed 06 November 2024 Resigned 07 November2025 Zane Yoshida (Managing Director) Appointed 20 December 2018 Anthony Noble (Non-Executive Director) Appointed 20 December 2021 Resigned 1 February 2026 Griffon Emose (Non-Executive Director) Appointed 31 January 2023 COMPANY SECRETARY Natalie Climo Appointed 18 January 2024 REGISTERED OFFICE 96 Victoria Street, West End QLD 4101 CONTACT INFORMATION Tel: +61 738441010 accounts@thecalmerco.com AUDITORS Hall Chadwick Qld Level 4, 240 Queen Street Brisbane QLD 4001 SHARE REGISTRY Automic Share Registry Level 2, 267 St Georges Terrace Perth WA 6000 1300 288 664 (Local) +61 2 9698 5414 (International) BANKER ANZ 94 Robinson Road East Virginia QLD 4014 PRINCIPAL PLACE OF BUSINESS 24 Cansdale Street Yeronga QLD 4104 POSTAL ADDRESS PO Box 5864 77‑75 Russell Street West End QLD 4101 Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 2 DIRECTORS’ REPORT The Directors of The Calmer Co International Limited (the Company) and its controlled entities (collectively the Group) present their report together with the consolidated financial statements for the six months ended 31 December 2025 and the review report thereon. Directors The Directors of the Company at any time during or since the end of the interim period are: - Director Position Date Appointed Date Resigned Mr James S Tonkin Non-Executive Director 30 January 2023 - Mr John Homewood Non-Executive Chairman 6 November 2024 7 November 2025 Mr Zane Yoshida Managing Director 20 December 2018 - Dr Anthony Noble Non-Executive Director 20 December 2021 1 February 2026 Mr Griffon Emose Non-Executive Director 31 January 2023 - The names of the secretaries in office at any time during the hal f-year are: Company Secretary Position Date Appointed Date Resigned Natalie Climo Company Secretary 18 January 2024 Operating and Financial Review The Calmer Co. International Limited is a vertically integrated producer of kava-based products operating across retail e-commerce and B2B channels in Australia the United States and the Pac ific. The Group’s portfolio includes the Fiji Kava®, Taki Mai® and Danodan® brands, spanning traditional kava powders, extracts, ready-to-drink formats and complementary medicinal products. The first half of FY26 represented a period of operational consolidation and margin discipline, following significant channel expansion in FY25. While revenue growth moderated on a half-year basis, the Group delivered a material improvement in earnings quality, supported by disciplined cost management, improved channel mix and targeted investment in higher-margin B2B ingredients. For the six months ended 31 December 2025, revenue totalled $4.43 million, broadly stable year-on-year. Importantly, the Group reduced its net loss by approximately $620,000 compared to the prior corresponding period, reflecting a 26% improvement in loss performance, despite continued investment in growth initiatives. Strategic focus during the period included the expansion of the B2B and wholesale ingredients channel, underpinned by increased research and development investment in next-generation CO₂ extract formats. This channel is intended to support improved margins and operating leverage as volumes scale, while the Group continues to grow its established retail and e-commerce platforms. Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 3 DIRECTORS’ REPORT Review of Operations and Financial Performance Key financial and operational highlights for the half-year included: • Revenue: $4.43 million for H1 FY26, representing a 1.6% increase year-on-year. • Net loss: $1.74 million, an improvement of approximately $620,000 compared to the prior corresponding period. • Channel mix: o E-commerce: 42% of total revenue o Retail: 43% of total revenue o B2B and wholesale: 15% of total revenue • Gross profit: $2.13 million, with a gross margin of 48%, broadly consistent with FY25 despite input cost pressures. • Net cash outflow from operating activities: $1.8 million for the half-year, reflecting deliberate investment in inventory, product development and wholesale expansion. • Cash position: $1.06 million as at 31 December 2025. • Inventory: approximately $1.7 million as at 31 December 2025, inclusive of prepaid stock and new product development inventory, positioned to support anticipated growth in the second half of FY26. The Board considers the Group’s performance for the period to reflect continued progress toward improved operating leverage, with a clearer pathway to sustainable cash-flow breakeven as scale increases and higher- margin channels mature. Significant Events During the Period During the half-year ended 31 December 2025, the Group: • Delivered two consecutive quarters exceeding $2.0 million in revenue, reflecting sustained demand across retail, e-commerce and wholesale channels. • Continued to expand its United States operations, with the U.S. representing the largest geographic contributor to Group revenue during the period. • Progressed the B2B and wholesale ingredients channel, including repeat commercial sales of kava extract products. • Undertook targeted research and development activities focused on next-generation CO₂ extract formats. • Implemented cost control and operational efficiency initiatives, contributing to a reduction in operating losses compared to the prior corresponding period. Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 4 DIRECTORS’ REPORT • Increased inventory and working capital investment to support anticipated growth in the second half of FY26. Likely Future Developments & Outlook The Board remains focused on progressing the Group toward sustainable cash-flow breakeven, supported by disciplined cost management, improving channel mix and continued growth in higher-margin revenue streams. Key areas of focus for the remainder of FY26 and beyond include: • Expansion of B2B and wholesale ingredient revenues, particularly in the United States, following increased customer engagement and commercial traction in CO₂-extracted and water-extracted kava formats. • Continued growth of U.S. operations across e-commerce, wholesale and B2B channels, supported by favourable regulatory clarity and increasing consumer awareness. • Operational leverage from manufacturing investments, including utilisation of expanded capacity at the Navua facility to support improved unit economics and margin enhancement as volumes scale. • Ongoing focus on working capital discipline and inventory optimisation. • Continued investment in product development and innovation, aligned with functional beverage and wellness applications and applicable regulatory frameworks. While market conditions and input costs remain subject to external factors, the Board believes the Group is increasingly well positioned to convert scale into improved operating leverage and progress toward sustainable profitability. Significant Events After the Reporting Date Subsequent to 31 December 2025, the Company entered into a material Master Supply Agreement with a U.S.-based functional beverage company for the supply of premium CO₂-extracted kava ingredients. Based on minimum contractual commitments, the agreement is expected to deliver approximately $1,581,884 in minimum contracted revenue over 24 months`, subject to production scheduling, delivery timing and foreign exchange movements. The agreement is non-adjusting in nature and has not been reflected in the financial results for the half-year ended 31 December 2025. On 2 February 2026, Mr Anthony Noble resigned from the Board of The Calmer Co. International Limited in his capacity as a Non-Executive Director. No other matters or circumstances have arisen since the end of the reporting period that have significantly affected, or may significantly affect, the operations of the Group, the results of those operations, or the state of affairs of the Group in future financial years. Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 5 DIRECTORS’ REPORT Directors’ Statement The first half of FY26 reflected continued operational discipline and improving earnings quality following a period of significant expansion in prior years. The Board believes the Company is increasingly well positioned to improve operating leverage and progress toward sustainable cash-flow breakeven. The Directors appreciate the continued support of the Company’s shareholders, customers, employees and partners and look forward to the second half of FY26. Signed in accordance with a resolution of the Directors. James Tonkin Non-Executive Chairman The Calmer Co. International Limited 27th February 2026 Auditor’s Independence Declaration The auditor’s independence declaration is set out on page 5 and forms part of the directors’ report for the six months ended 31 December 2025. Signed in accordance with a resolution of the directors: James Tonkin Non-Executive Chairman Dated at Brisbane this 27th day of February 2026. Page 6    Auditor's Independence Declaration under Section 307C of the Corporations Act 2001 to the Directors of The Calmer Co International Limited As lead auditor for the review of the financial statements of The Calmer Co International Limited for the financial half-year ended 31 December 2025, I declare that to the best of my knowledge and belief, there have been no contraventions of: ŝͿ the auditor independence requirements of the Corporations Act 2001 in relation to the review; and ŝŝͿ any applicable code of professional conduct in relation to the review. This declaration is in respect of The Calmer Co International Limited and the entities it controlled during the financial period. Clive Massingham Hall Chadwick QLD Chartered Accountants Signed this 27th day of February 2026 Limited Liability by a scheme approved National Association | Hall Chadwick under the Professional Standards Legislation International Association | Prime Global Associations of Independent Firms Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 7 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME for the six months ended 31 December 2025 For the six months ended (0.06) The notes on pages 10 to 16 are an integral part of these condensed consolidated interim financial statements. Note 31 December 2025 $ 31 December 2024 $ Continuing operations Revenue 3 4,432,798 4,363,428 Cost of Sales (2,303,621) (2,113,633) Gross Profit / (Loss) 2,129,177 2,249,795 Other Income 6,324 9,453 Administrative expenses (439,128) (392,851) Depreciation (189,774) (101,635) Employment expenses (900,115) (1,212,908) Employee share incentive expense - (376,000) Impairment Losses (15,051) - Research and development expenses (269,946) (1,788) Marketing expense (1,472,473) (1,893,551) Other expenses (435,232) (518,848) Operating loss (1,586,218) (2,238,333) Finance costs (148,224) (108,680) Net finance costs (148,224) (108,680) Loss before tax (1,734,442) (2,347,013) Income tax expense (4,871) (11,287) Loss from continuing operations (1,739,313) (2,358,300) Loss for the period (1,739,313) (2,358,300) Other comprehensive income/(expense) Foreign exchange translation differences (54,865) 87,203 Total comprehensive loss for the period (1,794,178) (2,271,097) Earnings per share Basic and diluted loss per share (cents per share) 5 (0.11) Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 8 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION as at 31 December 2025 Current assets Note 31 December 2025 $ 30 June 2025 $ Cash and cash equivalents 7 1,056,699 1,459,639 Trade and other receivables 8 635,428 485,331 Inventories 9 1,318,746 1,555,805 Prepayments 548,254 619,805 Total current assets 3,559,127 4,120,580 Non-current assets Property, plant and equipment 10 825,912 895,655 Intangible assets 390,582 420,245 Right of use assets 694,049 242,931 Deferred tax asset 24,121 - Total non-current assets 1,934,664 1,558,830 Total assets 5,493,791 5,679,410 Current liabilities Trade and other payables 11 1,457,791 1,315,574 Provisions 12 136,816 126,701 Deferred revenue 15,328 15,803 Borrowings 13 211,050 515,050 Lease liability 107,309 121,898 Total current liabilities 1,928,294 2,095,026 Non-current liabilities Loans and Borrowings 13 2,777,628 1,536,621 Lease liabilities 600,543 135,639 Deferred tax liabilities - 9,146 Total non-current liabilities 3,378,171 1,681,406 Total liabilities 5,306,465 3,776,432 Net assets / (liabilities) 187,326 1,902,978 Equity Share capital 4 34,967,100 34,967,100 Reserves 344,496 320,834 Accumulated losses (35,124,270) (33,384,957) Total equity 187,326 1,902,978 The notes on pages 10 to 16 are an integral part of these condensed consolidated interim financial statements. Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 9 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY for the six months ended 31 December 2025 Attributable to owners of the Company capital Loss Reserve Reserve The notes on pages 10 to 16 are an integral part of these condensed consolidated interim financial statements. Share Accumulated Foreign Option Exchange Business Combina tion Reserve Converti ble note equity reserve Total Equity Balance at 30 June 2025 34,967,100 (33,384,957) (255,016) 511,671 64,179 - 1,902,978 Total comprehensive income / (loss) for the period: Loss for the period Foreign translation gain / (loss) - - (1,739,313) - - (54,865) - - - - - (1,739,313) (54,865) Total comprehensive income / (loss) for the period - (1,739,313) (54,865) - - - (1,794,178) Transactions with ownersof the Company: Convertible note issued - - - - - 78,527 - Total transactions with owners of the Company - - - - - 78,527 - Balance as at 31 December 2025 34,967,100 (35,124,270) (309,881) 511,671 64,179 78,527 187,326 Balance at 30 June 2024 Total comprehensive income / (loss) for the period: 28,767,266 (29,392,680) (208,825) 303,219 64,179 - (466,841) Loss for the period Foreign translation gain / (loss) - - (2,358,300) - - 87,203 - - - - - (2,358,300) 87,203 Total comprehensive income / (loss) for the period - (2,358,300) 87,203 - - - (2,271,097) Transactions with ownersof the Company: Issue of ordinary shares (net) Equity-settled share-based payments 4,124,789 703,200 - - - - - - - - - - 4,124,789 703,200 Options issued - - - 21,839 - - 21,839 Total transactions with owners of the Company 4,827,989 - - 21,839 - - 4,849,828 Balance as at 31 December 2024 33,595,255 (31,750,980) (121,622) 325,058 64,179 - 2,111,891 Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 10 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS for the six months ended 31 December 2025 For the six months ended Note 31 December 2025 $ 31 December 2024 $ Cash flows from operating activities Cash receipts from customers 4,290,979 5,302,400 Cash paid to suppliers and employees (3,917,329) (6,677,612) Payments for advertisement and marketing (1,472,473) (1,207,695) Income tax paid (5,157) 341 Net cash used by operations (1,103,980) (2,582,566) Interest Payment (133,815) (108,680) Net cash used in operating activities (1,237,795) (2,691,246) Cash flows from investing activities Acquisition of property, plant and equipment (22,116) (84,484) Prepaid suppliers for plant and equipment - (351,775) Acquisition of intangible assets - (23,123) Net cash used in investing activities (22,116) (459,382) Cash flows from financing activities Proceeds from the issue of ordinary shares - 4,124,790 Repayment of leases (80,037) Net Proceeds from borrowings 937,008 84,191 Net cash from by financing activities 856,971 4,208,981 Net (decrease)/increase in cash and cash equivalents (402,940) 1,058,353 Cash and cash equivalents at 1 July 1,459,639 1,099,017 Cash and cash equivalents at 31 December 7 1,056,699 2,157,370 The notes on pages 10 to 16 are an integral part of these condensed consolidated interim financial statements. Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 11 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS for the six months ended 31 December 2025 1. Reporting Entity The Calmer Co. International Limited (the “Company”) is a company domiciled in Australia. These condensed consolidated interim financial statements (“interim financial statements”) as at and for the six months ended 31 December 2025 comprise the Company and its subsidiaries (together referred to as the ‘Group”). The Group is primarily involved in manufacture and sale of kava and kava related products. The consolidated annual financial statements of the Group as at and for the half year ended 31 December 2025 are available upon request from the Company’s registered office at 96 Victoria Street, West End QLD 4101 2. Basis Of Preparation These interim financial statements are general purpose financial statements prepared in accordance with AASB 134 Interim Financial Reporting and the Corporations Act 2001, and with IAS 34 Interim Financial Reporting. They do not include all the information required for a complete set of annual financial statements. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group’s financial position and performance since the last annual consolidated financial statements as at and for the year ended 30 June 2025. These interim financial statements were authorised for issue by the Company’s Board of Directors on 27 February 2026. 2.1. Use Of Judgements and Estimates In preparing these interim financial statements, Management has made judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of the assets and liabilities, income and expense. Actual results may differ from thee estimates. The significant judgments made by Management in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those described in the last annual financial statements. 2.2. Going Concern The Financial Report has been prepared on the going concern basis that contemplates the continuity of normal business activities and the realisation of assets and extinguishment of liabilities in the ordinary course of business. During the six months ended 31 December 2025, the Group made a loss before tax of $1,734,442 and has accumulated losses of 35,124,270. As at 31 December 2025, the Group has a net current assets position of $1,630,834 including a cash position of $1,056,699. Based on the Group’s cash flow forecast, the projected net current asset position provides approximately 5 months of funding, without including the benefit of continued revenue improvement which is expected to increase during FY 2026. The Group’s cash flow forecast shows that despite the projected growth in sales; it is likely that the Group will need to access additional working capital in the next few months to support and implement the Group’s goals and objectives. The directors are confident that the Group will be successful in raising additional funds through the issue of new equity and/or debt as they have been successful in raising equity in previous periods. Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 12 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS for the six months ended 31 December 2025 Based on these facts, the directors consider the going concern basis of preparation to be appropriate for this financial report. Should the Group be unsuccessful in raising additional funds through the issue of new equity, there is a material uncertainty which may cast significant doubt whether the Group will be able to continue as a going concern and therefore, whether it will realise its assets and extinguish its liabilities in the normal course of business and at the amounts stated in the financial report. The financial statements do not include any adjustments relative to the recoverability and classification of recorded asset amounts or to the amounts and classification of liabilities that might be necessary should the Group not continue as a Going Concern. 3. Revenue The Group’s operations and main revenue streams are those described in the last annual financial statements. The Group’s revenue is derived from contracts with customers. 31 December 31 December 2025 $ 2024 $ Revenue from contracts with customers 4,432,798 4,363,428 4,432,798 4,363,428 4. Issued Capital 31 December 2025 30 June 2025 No. No. Fully paid ordinary shares 3,011,353,260 3,011,353,260 a. Issue of ordinary shares No shares were issued by the Company during the period. b. Dividends No dividends were declared or paid by the Company during the period (2024: $Nil) Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 13 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS for the six months ended 31 December 2025 5. Earnings Per Share 31 December 31 December 2025 $ 2024 $ Reconciliation of earnings to profit or loss Loss for the period (1,739,313) (2,358,300) Loss used in the calculation of basic and diluted EPS (1,739,313) (2,358,300) Weighted average number of ordinary shares outstanding during the period used in the calculation of basic EPS 3,011,353,260 2,214,307,931 Loss per share Basic and diluted loss per share (cents per share) (0.06) (0.11) 6. Financial Instruments 6.1. Capital Risk Management 6.2. Fair Value At 31 December 2025, there are no financial assets or financial liabilities which are accounted for at fair value. Carrying amounts approximate the fair value of financial assets and financial liabilities presented in the consolidated Statement of Financial Position. 7. Cash and Cash Equivalents For the purposes of the statement of cash flows, cash and cash equivalents include cash on hand and in banks. Cash and cash equivalents at the end of the reporting period as shown in the statement of cash flows can be reconciled to the related items in the statement of financial position as follows: Cash at bank Term deposits 8. Trade And Other Receivables Current Trade receivables 573,014 468,901 Other receivables 24,664 3,395 GST receivables 37,750 13,035 635,428 485,331 31 December 2025 $ 30 June 2025 $ 1,025,033 31,666 1,427,973 31,666 1,056,699 1,459,639 31 December 2025 $ 30 June 2025 $ Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 14 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS for the six months ended 31 December 2025 9. Inventories 31 December 2025 $ 30 June 2025 $ Raw material Finished goods Work in progress 116,192 1,195,377 7,177 1,318,746 82,244 1,473,561 1,555,805 10. Property, Plant and Equipment 31 December 2025 $ 30 June 2025 $ Green House Cost 162,445 167,692 Accumulated depreciation (61,224) (55,001) Carrying amounts 101,221 112,691 Plant and Equipment Cost 906,979 929,453 Accumulated depreciation (307,911) (268,318) Carrying amounts 599,068 661,135 Motor vehicle Cost 158,894 143,187 Accumulated depreciation (117,341) (117,674) Carrying amounts 41,553 25,513 Furniture and Fittings Cost 175,268 180,457 Accumulated depreciation (91,199) (84,140) Carrying amounts 84,069 96,317 Totals Cost 1,403,586 1,420,789 Accumulated depreciation (577,674) (525,133) Carrying amounts 825,912 895,656 Docusign Envelope ID: 05EF0015-0BF5-403C-A81C-9FBB4155DAAA THE CALMER CO INTERNATIONAL LIMTED | Appendix 4D Interim Financial Report 31 December 2025 Page 15 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS for the six months ended 31 December 2025 11. Trade And Other Payables 31 December 2025 $ 30 June 2025 $ Current Trade and other payables Other payables 728,877 360,055 732,797 138,570 Accrued expenses 368,859 444,207 1,457,791 1,315,574 12. Provisions 31 December 2025 $ 30 June 2025 $ Current Employee benefits – annual leave provisions 136,816 126,701 13. Loans And Borrowings 31 December 2025 $ 30 June 2025 $ Current Other Borrowings 206,045 515,050 SBA Loan 5,005 211,050 515,050 Non-Current Convertible notes 2,571,851 1,320,259 SBA Loan 205,777 216,362 2,777,628 1,536,621 14. Segment Reporting Basis for operating segments T