I have tested this. Please see the result -
This is the code snippet -
<receiver
android:name=".CallReceiver"
android:enabled="true"
android:exported="true">
<intent-filter>
<action android:name="android.intent.action.PHONE_STATE" />
</intent-filter>
<intent-filter>
<action android:name="android.intent.action.NEW_OUTGOING_CALL" />
</intent-filter>
<intent-filter>
<action android:name="android.intent.action.BOOT_COMPLETED" />
</intent-filter>
</receiver>
This is the output -
04-19 14:26:32.918 E/CallReceiver: onReceive android.intent.action.NEW_OUTGOING_CALL
04-19 14:26:34.571 E/CallReceiver: onReceive android.intent.action.PHONE_STATE
04-19 14:26:34.665 E/CallReceiver: CURRENT STATE IDLE
^^^^^ Why idle event? Why not offhook?
04-19 14:26:35.880 E/CallReceiver: onReceive android.intent.action.PHONE_STATE
04-19 14:26:35.969 E/CallReceiver: CURRENT STATE OFFHOOK
04-19 14:26:36.980 E/CallReceiver: onReceive android.intent.action.PHONE_STATE
04-19 14:26:37.064 E/CallReceiver: CURRENT STATE IDLE
<---- Where android.intent.action.NEW_OUTGOING_CALL event is?
04-19 14:26:38.742 E/CallReceiver: onReceive android.intent.action.PHONE_STATE
04-19 14:26:38.856 E/CallReceiver: CURRENT STATE OFFHOOK
04-19 14:26:39.273 E/CallReceiver: onReceive android.intent.action.PHONE_STATE
04-19 14:26:39.367 E/CallReceiver: CURRENT STATE IDLE
<---- Where android.intent.action.NEW_OUTGOING_CALL event is?
04-19 14:26:40.812 E/CallReceiver: onReceive android.intent.action.PHONE_STATE
04-19 14:26:40.891 E/CallReceiver: CURRENT STATE OFFHOOK
04-19 14:26:41.094 E/CallReceiver: onReceive android.intent.action.PHONE_STATE
04-19 14:26:41.199 E/CallReceiver: CURRENT STATE IDLE