Announcement PDF 30 April 2026 ASX RELEASE Appendix 4C Cashflow Statement and Quarterly Activities Report 30th April 2026, Brisbane, Australia: The Calmer Co. International Limited (ASX: CCO) submits the following Activities Report and Appendix 4C Cash Flow Statement for the three-month period ended 31st March 2026. Highlights • Quarterly revenue of $1.96 million, demonstrating resilience following Q2 normalisation and temporary retail disruption. • Record monthly sales of $1.2 million in March, highlighting accelerating demand and strengthening wholesale order cycles. • United States revenue increased 11% QoQ to $1.15 million, now contributing 59% of Group revenue. • Wholesale and B2B sales increased 78% QoQ to $645,783, reflecting strong partner demand and scaling of higher-margin channels. • Successful capital raise of $1.6 million, strengthening balance sheet and funding growth initiatives. • Inventory (including prepaid) increased to $1.83 million, strategically positioned to support Q4 growth across wholesale, B2B and retail channels. • Continued cost discipline, with reductions in marketing and staff costs while supporting growth. • With diversified revenue streams, secured funding, and growing traction in higher-value channels, The Calmer Co. remains well positioned to execute its FY26 growth plan and progress toward breakeven. CEO Zane Yoshida, said, 2 “Q3 FY26 represents a pivotal quarter for The Calmer Co., where we saw the continued evolution of the business toward higher-quality revenue streams. While total revenue remained broadly stable, this masks a significant underlying shift, with strong growth in our U.S. wholesale and B2B extract channels. Importantly, we achieved a new record monthly sales result of $1.2 million in March, demonstrating the increasing scale and repeatability of our wholesale order cycle. This is a key indicator of the momentum building within our higher-margin channels. The United States continues to lead our growth, now contributing 59% of Group revenue, supported by strong partner demand and expanding distribution across both e-commerce and wholesale. During the quarter, we continued to invest in inventory and supply chain capability to support this growth, alongside disciplined cost management. With a strengthened balance sheet following our recent capital raise, we are well positioned to execute into Q4 and beyond. As we scale, our focus remains clear: driving revenue through higher-margin channels, improving operating leverage, and progressing toward sustainable cash flow breakeven.” Financial Overview In Q3 FY26, The Calmer Co. reported revenue of $1.96 million, broadly in line with the prior quarter. Performance during the period was impacted by temporary retail channel disruption and the timing of wholesale shipments, with growth in wholesale and B2B channels partially offsetting this impact. Net operating cash outflows for the quarter were $883,000, representing a 16.6% increase quarter-on-quarter. This reflects increased investment in inventory and working capital to support the expansion of the Company’s wholesale and B2B extract channels, including the rollout of its CO₂ extract format. Cash receipts from customers totalled $1.63 million. Inventory including prepaid increased to $1.83 million at quarter end, reflecting the build-up of stock to support expected demand across wholesale, B2B and retail channels. Advertising and marketing expenditure decreased by 30% quarter-on-quarter, reflecting a more targeted approach to spend. Staff costs reduced by a further 5.5% to $312,000, following a 4% reduction in the previous quarter, consistent with ongoing cost management initiatives. Cash on hand increased to $1.51 million at quarter end, supported by the completion of a $1.6 million capital raise during the period. This provides additional funding to support working capital requirements and ongoing growth initiatives. 3 Overall, the quarter reflects continued execution of the Company’s strategy to increase exposure to wholesale and B2B channels, while maintaining cost discipline and managing working capital as the business scales. In accordance with ASX Listing Rule 4.7C.3, the Company advises that $29,727 was paid in directors’ fees during Q3 FY26. 4 Sales Analysis Total Group Sales Q3 FY26 reflects a clear transition in revenue mix, with accelerating growth in wholesale and B2B channels offsetting temporary softness in retail due to timing and logistics factors. Group sales for Q3 FY26 totalled $1.96 million, reflecting a moderation from the prior quarter. The result reflects later-than-anticipated availability of new wholesale ingredient formats, which shifted revenue into the subsequent quarter, along with seasonal impacts on retail supply. March delivered record monthly sales, reflecting the growing wholesale cyclical ordering cycle that has been built. Australia & New Zealand Sales in Australia and New Zealand reached $788,000 for the quarter, underpinned by retail performance where Fiji Kava® (50g and 150g) remains the leading Skus in the Coles stress category. These results highlight strong brand leadership and growing consumer acceptance within mainstream retail with expanding kava product ranging now evident. United States United States revenue totalled $1.15 million for the quarter, representing 59% of total Group revenue and an 11% increase quarter-on-quarter. Growth was primarily driven by expansion in the wholesale channel, supported by repeat orders and increased partner activity across both bulk powder and CO₂ extract formats. Wholesale revenue increased 78% quarter-on-quarter to $645,783 (Q2 FY26: $362,000), with approximately 99% of wholesale sales generated in the United States. This reflects continued development of the Company’s wholesale and B2B channels in that market. The United States remains a key market for the Group across e-commerce and wholesale channels, with retail distribution not yet commenced. 59% 40% 1% Sales by Region USA AUD Fiji 5 Fiji Sales in Fiji contributed approximately 1% of total quarterly revenue, primarily through tourism-related retail channels. While modest in absolute terms, this channel continues to play an important role in brand visibility, provenance storytelling, and domestic market awareness. By Channel E-Commerce E-commerce revenue for Q3 FY26 totalled $691,755, representing 36% of total Group revenue. The result reflects a broader revenue mix across channels during the period. The Amazon USA marketplace was the primary contributor, generating $496,687 in sales for the quarter. Both Fiji Kava® and Taki Mai® products contributed to performance across the platform. Direct-to-consumer (DTC) revenue totalled $195,068. Activity during the quarter included ongoing investment in digital marketing, content development and website optimisation across both Australian and U.S. platforms, alongside an expanded product offering. Retail Retail revenue totalled $628,547 for the quarter, reflecting seasonal moderation and changes in ranging during the period. Despite this, key products continued to perform strongly within the Coles stress sub- category, with the 150g and 50g instant kava products ranked #1 and #3 respectively. 36% 31% 33% Sales by Channel Ecommerce RTL: Grocery - Sales Total Wholesale 6 Wholesale Wholesale revenue increased 78% QoQ to $645,783, representing a step-change in channel contribution to 33% of Group revenue. This growth reflects increasing demand for both traditional kava formats and high-potency CO₂ extracts, with strong repeat ordering from strategic partners including IMCD and U.S.- based beverage manufacturers. The continued expansion of this channel is central to the Company’s strategy to improve margins, scale volumes, and build a more predictable revenue base. By Format Kava Powder Kava powder remained the primary revenue contributor across all channels in Q3 FY26, accounting for approximately 75% of total Group sales. Sales were supported by continued demand across retail, e-commerce and wholesale channels, with broad product availability maintained during the period. Kava Extracts Kava extracts increased to 21% of total revenue (up from 14%), reflecting rapid growth in the Company’s B2B ingredient platform. This shift toward higher-value formats is expected to continue, supporting margin expansion and improved earnings quality over time. This segment forms part of the Company’s broader wholesale and B2B offering. 0% 76% 2% 21% 1% Sales by Format Medicinal (0%) Powder (76%) RTD (2%) Extract (21%) CBD & Accessories (1%) 7 Medicinal Products Medicinal-format products, including tablets and capsules, are sold in the United States and Fiji and contributed approximately 0.4% of total Group revenue in Q3 FY26. These products form part of the Company’s broader product portfolio within regulated formats. Ready-to-Drink (RTD) Ready-to-drink products, including Taki Mai® kava shots, were distributed through Amazon USA and direct-to-consumer channels during the quarter. RTD products contributed approximately 2% of total Group revenue in Q3 FY26. 8 Outlook The Calmer Co. enters Q4 FY26 supported by record monthly sales achieved in March, continued growth in U.S. wholesale and B2B channels, and a strengthened balance sheet following the recent capital raise. The Company is progressing its focus on wholesale and B2B channels, including extracts, which have contributed an increasing share of revenue and repeat ordering during the period. Inventory levels have been increased to support expected demand across wholesale, B2B and retail channels, with supply constraints experienced in Q3 anticipated to normalise. The Company remains focused on cost management and working capital discipline as it scales. Based on current operating performance and available funding, the Board expects the Company to continue executing its growth strategy and progressing toward cash flow breakeven. Investor Hub To find this full report and other ASX releases please go to our Investor Centre. Join the Conversation on Investor Hub Q3 FY26 Results Webinar Join CEO Zane Yoshida, at The Calmer Co (ASX: CCO) investor webinar to discuss the Q3 FY26 performance, activities and focus. Date: Thursday, May 7th , 2026 Time: 11am (AEST) Register here for Quarterly Investor Webinar This release has been approved by the Board of Directors for further information Investor and Media Relations Zane Yoshida Email: Investors@thecalmerco.com Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 9 about The Calmer Co. The Calmer Co. International Limited (ASX:CCO), provides natural solutions to calm nerves, support mind and muscle relaxation and induce sleep. The product range includes drinking powders, teas, shots, concentrates and capsules. Sold under our house of brands: Fiji Kava, Taki Mai and Danodan Hempworks in markets including USA, Australia, China New Zealand and Fiji. The company is also the distributor of Leilo kava drinks in the Fiji Islands. forward looking statements This ASX release includes certain forward-looking statements that are based on information and assumptions known to date and are subject to various risks and uncertainties. Actual results, performance or achievements could be significantly different from those expressed in, or implied by, these forward-looking statements. Such forward-looking statements are not guarantees of future performance and involve known and unknown risks, uncertainties and other factors, many of which are beyond the control of Fiji Kava. These factors may cause actual results to differ materially from those expressed in the statements contained in this announcement. Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 10 Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B Name of entity THE CALMER CO. INTERNATIONAL LIMITED (ASX:CCO) ABN Quarter ended (“current quarter”) 40 169 441 874 31 March 2026 Consolidated statement of cash flows Current quarter $A’000 Year to date $A’000 1. Cash flows from operating activities 1,628 5,429 1.1 Receipts from customers 1.2 Payments for (4) (274) (a) research and development (b) product manufacturing and operating costs (1,525) (4,395) (c) advertising and marketing (127) (437) (d) leased assets - - (e) staff costs (312) (987) (f) administration and corporate costs (544) (1,573) 1.3 Dividends received (see note 3) - - 1.4 Interest received 0.8 2.44 1.5 Interest and other costs of finance paid - - 1.6 Income taxes paid - - 1.7 Government grants and tax incentives - - 1.8 Other (B.A.S. Refunds) - - 1.9 Net cash from / (used in) operating activities (883) (2,237) 2. Cash flows from investing activities - - 2.1 Payments to acquire: (a) entities (b) businesses - - (c) property, plant and equipment - (33) Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 11 Consolidated statement of cash flows Current quarter $A’000 Year to date $A’000 (d) investments - - (e) intellectual property - - (f) other non-current assets - - 2.2 Proceeds from disposal of: - - - - (g) entities (h) businesses - - (i) property, plant and equipment - - (j) investments - - (k) intellectual property - - (l) other non-current assets - - 2.3 Cash flows from loans to other entities - - 2.4 Dividends received (see note 3) - - 2.5 Other (provide details if material) - - 2.6 Net cash from / (used in) investing activities - (33) 3. Cash flows from financing activities 1,404 1,404 3.1 Proceeds from issues of equity securities (excluding convertible debt securities) 3.2 Proceeds from issue of convertible debt securities - - 1,335 - 3.3 Proceeds from exercise of options - 7 3.4 Transaction costs related to issues of equity securities or convertible debt securities - - 3.5 Proceeds from borrowings 191 191 3.6 Repayment of borrowings (195) (549) 3.7 Transaction costs related to loans and borrowings - - 3.8 Dividends paid - - 3.9 Other (provide details if material) - - 3.10 Net cash from / (used in) financing activities 1,400 2,388 Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 12 Consolidated statement of cash flows Current quarter $A’000 Year to date $A’000 4. Net increase / (decrease) in cash and cash equivalents for the period 1,027 1,439 4.1 Cash and cash equivalents at beginning of period 4.2 Net cash from / (used in) operating activities (item 1.9 above) (883) (2,237) 4.3 Net cash from / (used in) investing activities (item 2.6 above) - (33) 4.4 Net cash from / (used in) financing activities (item 3.10 above) 1,400 2,388 4.5 Effect of movement in exchange rates on cash held (35) (48) 4.6 Cash and cash equivalents at end of period 1,509 1,509 5. Reconciliation of cash and cash equivalents at the end of the quarter (as shown in the consolidated statement of cash flows) to the related items in the accounts Current quarter $A’000 Year to Date $A’000 5.1 Bank balances 1,509 1,509 5.2 Call deposits - - 5.3 Bank overdrafts - - 5.4 Other (provide details) - - 5.5 Cash and cash equivalents at end of quarter (should equal item 4.6 above) 1,509 1,509 . Payments to related parties of the entity and their associates Current quarter $A'000 6.1 Aggregate amount of payments to related parties and their associates included in item 1 30 6.2 Aggregate amount of payments to related parties and their associates included in item 2 - Note: if any amounts are shown in items 6.1 or 6.2, your quarterly activity report must include a description of, and an explanation for, such payments Payments to related parties $30k paid as Directors fees for The Calmer Co International. Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 13 8. Estimated cash available for future operating activities $A’000 8.1 Net cash from / (used in) operating activities (Item 1.9) (883) 8.2 Cash and cash equivalents at quarter end (Item 4.6) 1,509 8.3 Unused finance facilities available at quarter end (Item 7.5) - 8.4 Total available funding (Item 8.2 + Item 8.3) 1,509 8.5 Estimated quarters of funding available (Item 8.4 divided by Item 8.1) 1.71 If Item 8.5 is less than 2 quarters, please provide answers to the following questions: 1. Does the entity expect that it will continue to have the current level of net operating cash flows for the time being and, if not, why not? Answer: No. The current level of net operating cash outflows reflects temporary investment in working capital, including inventory build to support growth in the Company’s wholesale and B2B channels. These outflows are not expected to continue at the same level as inventory is deployed and revenue from these channels increases. 2. Has the entity taken any steps, or does it propose to take any steps, to raise further cash to fund its operations and, if so, what are those steps and how likely does it believe that they will be successful? 7. Financing facilities Note: the term “facility’ includes all forms of financing arrangements available to the entity. Add notes as necessary for an understanding of the sources of finance available to the entity. Total facility amount at quarter end $A’000 Amount drawn at quarter end $A’000 7.1 Loan facilities - - 7.2 Credit standby arrangements - - 7.3 Other (Convertible Notes) 2,686 2,686 7.4 Total financing facilities 2,686 2,686 7.5 Unused financing facilities available at quarter end - 7.6 Include in the box below a description of each facility above, including the lender, interest rate, maturity date and whether it is secured or unsecured. If any additional financing facilities have been entered into or are proposed to be entered into after quarter end, include a note providing details of those facilities as well. 7.3 refers to the convertible note instrument form BSP-Life (Fiji) for 2million FJD with a term of 5 years and a 5% interest rate, converting to equity at 15c. Appendix 4C Quarterly cash flow report for entities subject to Listing Rule 4.7B The Calmer Co. Ltd & Fiji Kava Australia (Trading) Pty Ltd 96 Victoria Street, West End, Queensland, 4101, Australia PO Box 5864, 77-75 Russell Street, West End, Queensland, Australia, 4101 14 Answer: Yes. The entity has completed a capital raise during the period and is progressing discussions regarding additional inventory financing arrangements. The Company considers these initiatives are expected to support its near-term funding requirements. 3. Does the entity expect to be able to continue its operations and to meet its business objectives and, if so, on what basis? Answer: Yes. The entity expects to be able to continue its operations and meet its business objectives based on its current cash position, recent capital raising, and ongoing access to funding. This is supported by continued revenue generation across its sales channels and a focus on cost management as the business scales. Compliance statement 1 This statement has been prepared in accordance with accounting standards and policies which comply with Listing Rule 19.11A. 2 This statement gives a true and fair view of the matters disclosed. Date: 30 April 2026 Authorised by: By the board (Name of body or officer authorising release – see note 4) 2.4 Notes 1. This quarterly cash flow report and the accompanying activity report provide a basis for informing the market about the entity’s activities for the past quarter, how they have been financed and the effect this has had on its cash position. An entity that wishes to disclose additional information over and above the minimum required under the Listing Rules is encouraged to do so. 2. If this quarterly cash flow report has been prepared in accordance with Australian Accounting Standards, the definitions in, and provisions of, AASB 107: Statement of Cash Flows apply to this report. If this quarterly cash flow report has been prepared in accordance with other accounting standards agreed by ASX pursuant to Listing Rule 19.11A, the corresponding equivalent standard applies to this report. 3. Dividends received may be classified either as cash flows from operating activities or cash flows from investing activities, depending on the accounting policy of the entity. 4. If this report has been authorised for release to the market by your board of directors, you can insert here: “By the board”. If it has been authorised for release to the market by a committee of your board of directors, you can insert here: “By the [name of board committee – eg Audit and Risk Committee]”. If it has been authorised for release to the market by a disclosure committee, you can insert here: “By the Disclosure Committee”. 5. If this report has been authorised for release to the market by your board of directors and you wish to hold yourself out as complying with recommendation 4.2 of the ASX Corporate Governance Council’s Corporate Governance Principles and Recommendations, the board should have received a declaration from its CEO and CFO that, in their opinion, the financial records of the entity have been properly maintained, that this report complies with the appropriate accounting standards and gives a true and fair view of the cash flows of the entity, and that their opinion has been formed on the basis of a sound system of risk management and internal control which is operating effectively.