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Cambell International Holding Corp. – ‘10-Q’ for 12/31/23 – ‘EX-101.CAL’

On:  Tuesday, 2/20/24, at 6:36pm ET   ·   As of:  2/21/24   ·   For:  12/31/23   ·   Accession #:  1213900-24-15445   ·   File #:  333-214469

Previous ‘10-Q’:  ‘10-Q’ on 11/20/23 for 9/30/23   ·   Latest ‘10-Q’:  This Filing

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

 2/21/24  Cambell Int’l Holding Corp.       10-Q       12/31/23   76:4.9M                                   EdgarAgents LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    686K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     25K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     23K 
 9: R1          Document And Entity Information                     HTML     79K 
10: R2          Condensed Consolidated Balance Sheets               HTML    130K 
11: R3          Condensed Consolidated Balance Sheets               HTML     48K 
                (Parentheticals)                                                 
12: R4          Condensed Consolidated Statements of Loss and       HTML    100K 
                Comprehensive Income (Loss) (Unaudited)                          
13: R5          Condensed Consolidated Statements of Loss and       HTML     31K 
                Comprehensive Income (Loss) (Unaudited)                          
                (Parentheticals)                                                 
14: R6          Condensed Consolidated Statements of Changes in     HTML     49K 
                Shareholders? Deficit (Unaudited)                                
15: R7          Condensed Consolidated Statements of Cash Flows     HTML     92K 
                (Unaudited)                                                      
16: R8          Organization and Business                           HTML     60K 
17: R9          Summary of Significant Accounting Policies          HTML     94K 
18: R10         Accounts Receivable, Net                            HTML     30K 
19: R11         Prepayments                                         HTML     26K 
20: R12         Other Receivables                                   HTML     27K 
21: R13         Inventory                                           HTML     27K 
22: R14         Property, Plant and Equipment, Net                  HTML     30K 
23: R15         Advance From Customers                              HTML     31K 
24: R16         Other Payables                                      HTML     28K 
25: R17         Amounts Due From and Due to Related Parties         HTML     39K 
26: R18         Income Taxes                                        HTML     35K 
27: R19         China Contribution Plan                             HTML     25K 
28: R20         Concentrations and Credit Risk                      HTML     27K 
29: R21         Commitments and Contingencies                       HTML     26K 
30: R22         Subsequent Event                                    HTML     25K 
31: R23         Condensed Financial Information of the Parent       HTML     49K 
                Company                                                          
32: R24         Accounting Policies, by Policy (Policies)           HTML    139K 
33: R25         Organization and Business (Tables)                  HTML     46K 
34: R26         Summary of Significant Accounting Policies          HTML     54K 
                (Tables)                                                         
35: R27         Accounts Receivable, Net (Tables)                   HTML     32K 
36: R28         Prepayments (Tables)                                HTML     26K 
37: R29         Other Receivables (Tables)                          HTML     26K 
38: R30         Inventory (Tables)                                  HTML     28K 
39: R31         Property, Plant and Equipment, Net (Tables)         HTML     28K 
40: R32         Advance From Customers (Tables)                     HTML     28K 
41: R33         Other Payables (Tables)                             HTML     27K 
42: R34         Amounts Due From and Due to Related Parties         HTML     35K 
                (Tables)                                                         
43: R35         Income Taxes (Tables)                               HTML     29K 
44: R36         Condensed Financial Information of the Parent       HTML     53K 
                Company (Tables)                                                 
45: R37         Organization and Business (Details)                 HTML     37K 
46: R38         Organization and Business (Details) - Schedule of   HTML     68K 
                Consolidated Financial Statements                                
47: R39         Summary of Significant Accounting Policies          HTML     48K 
                (Details)                                                        
48: R40         Summary of Significant Accounting Policies          HTML     99K 
                (Details) - Schedule of Consolidated Financial                   
                Statements                                                       
49: R41         Summary of Significant Accounting Policies          HTML     25K 
                (Details) - Schedule of Consolidated Financial                   
                Statements (Parentheticals)                                      
50: R42         Summary of Significant Accounting Policies          HTML     42K 
                (Details) - Schedule of Income Statement                         
51: R43         Summary of Significant Accounting Policies          HTML     31K 
                (Details) - Schedule of Depreciation is Computed                 
                Using the Straight-Line Method Over the Estimated                
                Useful Lives of the Assets                                       
52: R44         Summary of Significant Accounting Policies          HTML     38K 
                (Details) - Schedule of Revenue Streams                          
53: R45         Summary of Significant Accounting Policies          HTML     33K 
                (Details) - Schedule of Exchange Rates                           
54: R46         Accounts Receivable, Net (Details) - Schedule of    HTML     32K 
                Accounts Receivable                                              
55: R47         Accounts Receivable, Net (Details) - Schedule of    HTML     28K 
                Sets Forth the Movement of Allowance for Doubtful                
                Accounts                                                         
56: R48         Prepayments (Details) - Schedule of Prepayments     HTML     27K 
57: R49         Other Receivables (Details) - Schedule of Other     HTML     29K 
                Receivable                                                       
58: R50         Inventory (Details) - Schedule of Inventory         HTML     31K 
59: R51         Property, Plant and Equipment, Net (Details)        HTML     25K 
60: R52         Property, Plant and Equipment, Net (Details) -      HTML     38K 
                Schedule of Property, Plant and Equipment                        
61: R53         Advance From Customers (Details)                    HTML     24K 
62: R54         Advance From Customers (Details) - Schedule of      HTML     31K 
                Advance From Customers                                           
63: R55         Other Payables (Details) - Schedule of Other        HTML     26K 
                Payables                                                         
64: R56         Amounts Due From and Due to Related Parties         HTML     53K 
                (Details) - Schedule of Amounts Due from Related                 
                Parties                                                          
65: R57         Income Taxes (Details)                              HTML     32K 
66: R58         Income Taxes (Details) - Schedule of                HTML     41K 
                Reconciliation of Income Tax Expense                             
67: R59         Concentrations and Credit Risk (Details)            HTML     49K 
68: R60         Condensed Financial Information of the Parent       HTML     76K 
                Company (Details) - Schedule of Condensed Parent                 
                Company Balance Sheets                                           
69: R61         Condensed Financial Information of the Parent       HTML     50K 
                Company (Details) - Schedule of Condensed Parent                 
                Company Balance Sheets (Parentheticals)                          
70: R62         Condensed Financial Information of the Parent       HTML     48K 
                Company (Details) - Schedule of Condensed Parent                 
                Company Statements of Operations and Comprehensive               
                Income (Loss)                                                    
71: R63         Condensed Financial Information of the Parent       HTML     49K 
                Company (Details) - Schedule of Condensed Parent                 
                Company Statements Of Cash Flows                                 
73: XML         IDEA XML File -- Filing Summary                      XML    147K 
76: XML         XBRL Instance -- ea0200196-10q_cambell_htm           XML    908K 
72: EXCEL       IDEA Workbook of Financial Report Info              XLSX    128K 
 5: EX-101.CAL  XBRL Calculations -- bimt-20231231_cal               XML    124K 
 6: EX-101.DEF  XBRL Definitions -- bimt-20231231_def                XML    603K 
 7: EX-101.LAB  XBRL Labels -- bimt-20231231_lab                     XML   1.10M 
 8: EX-101.PRE  XBRL Presentations -- bimt-20231231_pre              XML    594K 
 4: EX-101.SCH  XBRL Schema -- bimt-20231231                         XSD    188K 
74: JSON        XBRL Instance as JSON Data -- MetaLinks              332±   481K 
75: ZIP         XBRL Zipped Folder -- 0001213900-24-015445-xbrl      Zip    406K 


‘EX-101.CAL’   —   XBRL Calculations — bimt-20231231_cal


This Exhibit is an XBRL File.


                                                                                                                                                                                
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<roleRef xlink:type="simple" xlink:href="bimt-20231231.xsd#bimt_r_ConsolidatedIncomeStatement" roleURI="http://www.bitmiscorp.com/role/ConsolidatedIncomeStatement"/>
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<roleRef xlink:type="simple" xlink:href="bimt-20231231.xsd#bimt_r_ScheduleofAccountsReceivableTable" roleURI="http://www.bitmiscorp.com/role/ScheduleofAccountsReceivableTable"/>
<roleRef xlink:type="simple" xlink:href="bimt-20231231.xsd#bimt_r_ScheduleofPrepaymentsTable" roleURI="http://www.bitmiscorp.com/role/ScheduleofPrepaymentsTable"/>
<roleRef xlink:type="simple" xlink:href="bimt-20231231.xsd#bimt_r_ScheduleofOtherReceivableTable" roleURI="http://www.bitmiscorp.com/role/ScheduleofOtherReceivableTable"/>
<roleRef xlink:type="simple" xlink:href="bimt-20231231.xsd#bimt_r_ScheduleofInventoryTable" roleURI="http://www.bitmiscorp.com/role/ScheduleofInventoryTable"/>
<roleRef xlink:type="simple" xlink:href="bimt-20231231.xsd#bimt_r_ScheduleofPropertyPlantandEquipmentTable" roleURI="http://www.bitmiscorp.com/role/ScheduleofPropertyPlantandEquipmentTable"/>
<roleRef xlink:type="simple" xlink:href="bimt-20231231.xsd#bimt_r_ScheduleofOtherPayablesTable" roleURI="http://www.bitmiscorp.com/role/ScheduleofOtherPayablesTable"/>
<roleRef xlink:type="simple" xlink:href="bimt-20231231.xsd#bimt_r_ScheduleofReconciliationofIncomeTaxExpenseTable" roleURI="http://www.bitmiscorp.com/role/ScheduleofReconciliationofIncomeTaxExpenseTable"/>
<calculationLink xlink:type="extended" xlink:role="http://www.bitmiscorp.com/role/ConsolidatedBalanceSheet">
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<loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
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<loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent" order="3" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsCurrent"/>
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<loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_OtherReceivablesNetCurrent" order="5" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_InventoryNet" order="6" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsNoncurrent"/>
<loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
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<loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
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<loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
<loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableCurrent" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_CustomerAdvancesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerAdvancesCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_CustomerAdvancesCurrent" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent" order="3" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent" order="4" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_TaxesPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TaxesPayableCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_TaxesPayableCurrent" order="5" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNotesPayableCurrent"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_LiabilitiesCurrent" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
<loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue"/>
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<loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_CommonStockValue" order="2" weight="1"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="bimt_CommonSharesValueToBeIssued" order="3" weight="1"/>
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<loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
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<loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteSubscriptionsReceivable"/>
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<loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit"/>
<loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
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<loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_CostOfRevenue" order="2" weight="-1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses"/>
<loc xlink:type="locator" xlink:label="us-gaap_SellingExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingExpense"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_SellingExpense" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_GeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeneralAndAdministrativeExpense"/>
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</linkbase>

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