Calmer Co International Limited · ASX:CCO
Calmer Co International — H1 FY2026 Earnings Presentation
16 slides from Calmer Co International's earnings presentation, Feb 27, 2026
Slide 1: H1 FY26 Results Presentation
ASX: CCO H1 FY26 Results Presentation Six Months Ended 31 December 2025 27 February 2026
Slide 2: Strategic Pillars
STRATEGIC PILLARS THE WORLD’S LEADING NATURAL RELAXATION COMPANY Regional Sourcing Direct to Consumer Profitable & Wholesale (Bulk) & Innovation Inc. Amazon Scalable Retail Ingredients - PACIFIC ISLAND - AMAZON - MA JOR RETAIL - BEVERAGE & KAVA REGIONAL USA & AU SNACK BRANDS SOURCING - SUPPORTING -
Slide 3: What Changed in H1 FY26?
What Changed in H1 FY26? • Revenue stable YoY at $4.43m • Net loss reduced by $620k (26% improvement) • Two consecutive $2m+ quarters achieved U.S. now largest revenue market as of Q2FY26 accounting for Vs Q4,25 • 51% of revenue, 45% for H1FY26 • B2B ingredients gaining traction 33% Vs Q1FY 26
Slide 4: Financial Highlights (H1FY26)
Financial Highlights (H1FY26) Revenue $4.43m Gross Profit and Margin 2.13m (48%) Net Loss (vs pcp) $1.74m vs $2.36m Operating Cash Outflow $1.24m Cash at period end $1.06m
Slide 5: Earnings Quality Bridge
Earnings Quality Bridge Why Losses improved despite flat revenue • FY26 H1 loss ($1.74m) vs FY25 H1 loss ($2.36m) • Cost reductions Employment Expenses - $0.30m Marketing, Admin & Other - $0.32m • Operational efficiency with scale
Slide 6: Revenue by Channel (H1FY26)
Revenue by Channel (H1FY26) E-commerce – 42% Retail – 43% B2B / Wholesale – 15% “Mix shift toward higher-margin B2B and wholesale underway”
Slide 7: Geographic Mix
Geographic Mix United States 45% Australia 52% Pacific / Other 3% “U.S. now largest contributor by revenue as of Q2FY26”
Slide 8: B2B & Ingredients Strategy: Why B2B?
B2B & Ingredients Strategy: Why B2B? • CO₂ extract capability: two toll processing sites • Repeat commercial orders • Distribution through IMCD, international footprint • Lower Customer Acquisition Costs/higher margin profile • Recently executed Master Supply Agreement (post period) with US function
Slide 9: Subsequent Events Highlights
Subsequent Events Highlights Strategic CO₂ Supply Agreement • ~$2.0m minimum contracted revenue p.a. • U.S. beverage customer • Non-exclusive, allowing for broader sales opportunity • Revenue recognised on delivery • $1.6m placement to support channel growth and inventory build
Slide 10: Operations & Manufacturing Leverage
Operations & Manufacturing Leverage Navua facility & scale benefits • Expanded capacity now available • Operational flexibility • Unit economics improve as volume • scales • Lower unit production costs • Reduced testing and labour intensity • with automation
Slide 11: Cash & Working Capital Discipline
Cash & Working Capital Discipline • Operating cash outflow (HY 2025 $2.7m to HY 2026 $1.2m) • $1.7m Inventory position as at 31 December to support omnichannel (DTC inc. Amazon, Retail and Wholesale) • Funding runway: $1.4m convertible notes completed
Slide 12: Path to Breakeven
Path to Breakeven • Revenue scale • Margin mix • Fixed cost base discipline • Operational and manufacturing leverage • Regional supply chain • Contracted vs variable revenue
Slide 13: Outlook
Outlook • U.S. remains priority market with clearer regulatory framework • B2B ingredients scaling • Focus on operating leverage • Capital discipline maintained
Slide 14: Key Takeaways
Key Takeaways • Earnings quality improving • Revenue visibility increasing • Regulatory clarity in key target markets • Operational efficiency with supply chain/manufacturing scale • Breakeven pathway clear
Slide 15: Record Performance and Accelerating U.S Momentum
RECORD PERFORMANCE AND ACCELERATING U.S MOMENTUM “The first half of FY26 marked an important period of consolidation for The Calmer Co., following several years of expansion across products, channels and geographies. While revenue growth moderated, the business delivered a meaningful improvement in
Slide 16: Investor Relations
Investor Relations Zane Yoshida investors@thecalmerco.com
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