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Bionik Laboratories Corp. – ‘10-Q’ for 12/31/19 – ‘EX-101.CAL’

On:  Friday, 2/14/20, at 8:01am ET   ·   For:  12/31/19   ·   Accession #:  1104659-20-20750   ·   File #:  0-54717

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/14/20  Bionik Laboratories Corp.         10-Q       12/31/19   65:4.3M                                   Toppan Merrill/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    298K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     23K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     20K 
15: R1          Document And Entity Information                     HTML     49K 
45: R2          Condensed Consolidated Interim Balance Sheets       HTML     92K 
54: R3          Condensed Consolidated Interim Balance Sheets       HTML     46K 
                (Parenthetical)                                                  
30: R4          Condensed Consolidated Interim Statements of        HTML     73K 
                Operations and Comprehensive (Loss)                              
17: R5          Condensed Consolidated Interim Statements of        HTML     85K 
                Changes in Shareholders' Equity                                  
47: R6          Condensed Consolidated Interim Statements of Cash   HTML    101K 
                Flows                                                            
56: R7          Nature of Operations and Going Concern              HTML     35K 
32: R8          Basis of Presentation                               HTML     24K 
13: R9          Significant Accounting Policies                     HTML     36K 
29: R10         Technology and Other Assets                         HTML     74K 
16: R11         Prepaid Expenses and Other Receivables              HTML     39K 
48: R12         Inventories                                         HTML     33K 
57: R13         Equipment                                           HTML     79K 
28: R14         Notes Payable                                       HTML     39K 
14: R15         Related Party Transactions and Balances             HTML     24K 
46: R16         Share Capital                                       HTML     78K 
55: R17         Stock Options                                       HTML     98K 
31: R18         Warrants                                            HTML     63K 
12: R19         Commitments and Contingencies                       HTML     29K 
41: R20         Subsequent Event                                    HTML     21K 
64: R21         Significant Accounting Policies (Policies)          HTML     42K 
27: R22         Technology and Other Assets (Tables)                HTML     73K 
23: R23         Prepaid Expenses and Other Receivables (Tables)     HTML     40K 
40: R24         Inventories (Tables)                                HTML     34K 
63: R25         Equipment (Tables)                                  HTML     78K 
26: R26         Notes Payable (Tables)                              HTML     29K 
22: R27         Share Capital (Tables)                              HTML     75K 
38: R28         Stock Options (Tables)                              HTML     85K 
65: R29         Warrants (Tables)                                   HTML     64K 
52: R30         Nature of Operations and Going Concern (Details)    HTML     52K 
42: R31         Basis of Presentation (Details)                     HTML     24K 
18: R32         Significant Accounting Policies (Details)           HTML     25K 
33: R33         TECHNOLOGY AND OTHER ASSETS - Intangible assets     HTML     47K 
                acquired (Details)                                               
53: R34         TECHNOLOGY AND OTHER ASSETS - Additional            HTML     23K 
                Information (Details)                                            
43: R35         Prepaid Expenses and Other Receivables (Details)    HTML     39K 
19: R36         INVENTORIES- Schedule of Inventories (Details)      HTML     21K 
34: R37         INVENTORIES - Additional Information (Details)      HTML     22K 
51: R38         EQUIPMENT - Schedule of net equipment (Details)     HTML     45K 
44: R39         Equipment (Details)                                 HTML     22K 
61: R40         Notes Payable (Details)                             HTML     69K 
35: R41         Notes Payable - Conversion of Notes Payable         HTML     34K 
                (Details)                                                        
20: R42         Related Party Transactions and Balances (Details)   HTML     41K 
24: R43         SHARE CAPITAL - Common shares issued (Details)      HTML     55K 
62: R44         SHARE CAPITAL - Additional Information (Details)    HTML     56K 
36: R45         STOCK OPTIONS - Summary of stock options            HTML     94K 
                outstanding and exercisable (Details)                            
21: R46         STOCK OPTIONS - Additional Information (Details)    HTML    167K 
25: R47         WARRANTS - Summary of continuity schedule           HTML     39K 
                (Details)                                                        
60: R48         WARRANTS - Summary of common share purchase         HTML     35K 
                warrants outstanding (Details)                                   
37: R49         WARRANTS - Additional Information (Details)         HTML     25K 
50: R50         COMMITMENTS AND CONTINGENCIES - Additional          HTML     52K 
                Information (Details)                                            
58: R51         SUBSEQUENT EVENT - Additional Information           HTML     27K 
                (Details)                                                        
59: XML         IDEA XML File -- Filing Summary                      XML    112K 
49: EXCEL       IDEA Workbook of Financial Reports                  XLSX     66K 
 6: EX-101.INS  XBRL Instance -- bnkl-20191231                       XML   1.53M 
 8: EX-101.CAL  XBRL Calculations -- bnkl-20191231_cal               XML    106K 
 9: EX-101.DEF  XBRL Definitions -- bnkl-20191231_def                XML    393K 
10: EX-101.LAB  XBRL Labels -- bnkl-20191231_lab                     XML    793K 
11: EX-101.PRE  XBRL Presentations -- bnkl-20191231_pre              XML    646K 
 7: EX-101.SCH  XBRL Schema -- bnkl-20191231                         XSD    150K 
39: ZIP         XBRL Zipped Folder -- 0001104659-20-020750-xbrl      Zip    109K

‘EX-101.CAL’   —   XBRL Calculations — bnkl-20191231_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<roleRef xlink:type="simple" xlink:href="bnkl-20191231.xsd#DisclosureEquipmentScheduleOfNetEquipmentDetails" roleURI="http://www.bionik.com/role/DisclosureEquipmentScheduleOfNetEquipmentDetails"/>
<calculationLink xlink:role="http://www.bionik.com/role/StatementCondensedConsolidatedInterimBalanceSheets" xlink:type="extended" xlink:title="00100 - Statement - Condensed Consolidated Interim Balance Sheets">
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_637172324256383797" xlink:to="us-gaap_InventoryNet_637172324256393814" order="4" use="optional" weight="1"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_637172324256393814" order="2" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_637172324256393814"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_637172324256393814" order="3" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill_637172324256393814"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets" xlink:to="us-gaap_Goodwill_637172324256393814" order="4" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent_637172324256393814"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesCurrent_637172324256393814" order="1" use="optional" weight="1" priority="4"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent_637172324256393814"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_637172324256393814" xlink:to="us-gaap_AccountsPayableCurrent_637172324256393814" order="1" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent_637172324256393814"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_637172324256393814" xlink:to="us-gaap_AccruedLiabilitiesCurrent_637172324256393814" order="2" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="us-gaap_ConvertibleNotesPayableCurrent_637172324256393814"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_637172324256393814" xlink:to="us-gaap_ConvertibleNotesPayableCurrent_637172324256393814" order="3" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ContractWithCustomerLiabilityCurrent" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent_637172324256393814"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_637172324256393814" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent_637172324256393814" order="4" use="optional" weight="1"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquity_637172324256393814" order="2" use="optional" weight="1" priority="2"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue_637172324256393814"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_637172324256393814" xlink:to="us-gaap_PreferredStockValue_637172324256393814" order="1" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue_637172324256393814"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_637172324256393814" xlink:to="us-gaap_CommonStockValue_637172324256393814" order="2" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital_637172324256403781"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_637172324256393814" xlink:to="us-gaap_AdditionalPaidInCapital_637172324256403781" order="3" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_637172324256403781"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_637172324256393814" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_637172324256403781" order="4" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_637172324256403781"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_637172324256393814" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_637172324256403781" order="5" use="optional" weight="1"/>
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<calculationLink xlink:role="http://www.bionik.com/role/StatementCondensedConsolidatedInterimStatementsOfOperationsAndComprehensiveLoss" xlink:type="extended" xlink:title="00200 - Statement - Condensed Consolidated Interim Statements of Operations and Comprehensive (Loss)">
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit_637172324256403781"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_GrossProfit_637172324256403781" order="1" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="bnkl-20191231.xsd#bnkl_SaleRevenueNet" xlink:label="bnkl_SaleRevenueNet_637172324256403781"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit_637172324256403781" xlink:to="bnkl_SaleRevenueNet_637172324256403781" order="1" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="us-gaap_CostOfGoodsAndServicesSold_637172324256403781"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit_637172324256403781" xlink:to="us-gaap_CostOfGoodsAndServicesSold_637172324256403781" order="2" use="optional" weight="-1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses_637172324256403781"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_OperatingExpenses_637172324256403781" order="2" use="optional" weight="-1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_SellingAndMarketingExpense" xlink:label="us-gaap_SellingAndMarketingExpense_637172324256403781"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses_637172324256403781" xlink:to="us-gaap_SellingAndMarketingExpense_637172324256403781" order="1" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="us-gaap_ResearchAndDevelopmentExpense_637172324256403781"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses_637172324256403781" xlink:to="us-gaap_ResearchAndDevelopmentExpense_637172324256403781" order="2" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="us-gaap_GeneralAndAdministrativeExpense_637172324256403781"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses_637172324256403781" xlink:to="us-gaap_GeneralAndAdministrativeExpense_637172324256403781" order="3" use="optional" weight="1"/>
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