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CollPlant Biotechnologies Ltd. – ‘20-F’ for 12/31/21 – ‘EX-101.CAL’

On:  Thursday, 3/24/22, at 9:21am ET   ·   For:  12/31/21   ·   Accession #:  1213900-22-14666   ·   File #:  1-38370

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

 3/24/22  CollPlant Biotechnologies Ltd.    20-F       12/31/21   80:8.1M                                   EdgarAgents LLC/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report                                       HTML   1.54M 
 2: EX-8.1      Subsidiaries of the Company                         HTML     23K 
 5: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     23K 
 6: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     23K 
 3: EX-12.1     Statement re: the Computation of Ratios             HTML     26K 
 4: EX-12.2     Statement re: the Computation of Ratios             HTML     27K 
 7: EX-15.1     Consent of Kost Forer Gabbay & Kasierer, A Member   HTML     22K 
                Firm of Ernst & Young Global, Independent                        
                Registered Public Accounting Firm                                
 8: EX-15.2     Consent of Kesselman & Kesselman, A Member Firm of  HTML     23K 
                Pricewaterhousecoopers International Limited,                    
                Independent Registered Public Accounting Firm.                   
14: R1          Document And Entity Information                     HTML     97K 
15: R2          Consolidated Balance Sheets                         HTML    139K 
16: R3          Consolidated Balance Sheets (Parentheticals)        HTML     32K 
17: R4          Consolidated Statements of Operation                HTML     88K 
18: R5          Consolidated Statements of Shareholders? Equity     HTML     82K 
19: R6          Consolidated Statements of Shareholders? Equity     HTML     28K 
                (Parentheticals)                                                 
20: R7          Consolidated Statements of Cash Flows               HTML    127K 
21: R8          General                                             HTML     28K 
22: R9          Significant Accounting Policies                     HTML     90K 
23: R10         Fair Value Measurements                             HTML     35K 
24: R11         Property and Equipment                              HTML     32K 
25: R12         Inventories                                         HTML     28K 
26: R13         Operating Leases                                    HTML     43K 
27: R14         Commitments                                         HTML     29K 
28: R15         Development , Exclusivity and Option Products       HTML     38K 
                Agreements                                                       
29: R16         Share Capital                                       HTML    121K 
30: R17         Income Tax                                          HTML     39K 
31: R18         Supplementary Financial Statement Information       HTML     54K 
32: R19         Subsequent Events                                   HTML     26K 
33: R20         Accounting Policies, by Policy (Policies)           HTML    313K 
34: R21         Significant Accounting Policies (Tables)            HTML     27K 
35: R22         Fair Value Measurements (Tables)                    HTML     34K 
36: R23         Property and Equipment (Tables)                     HTML     31K 
37: R24         Inventories (Tables)                                HTML     28K 
38: R25         Operating Leases (Tables)                           HTML     40K 
39: R26         Share Capital (Tables)                              HTML     88K 
40: R27         Income Tax (Tables)                                 HTML     33K 
41: R28         Supplementary Financial Statement Information       HTML     58K 
                (Tables)                                                         
42: R29         Significant Accounting Policies (Details)           HTML     38K 
43: R30         Significant Accounting Policies (Details) -         HTML     46K 
                Schedule of estimated useful lives property and                  
                equipment                                                        
44: R31         Fair Value Measurements (Details)                   HTML     26K 
45: R32         Fair Value Measurements (Details) - Schedule of     HTML     34K 
                assumptions used for the models                                  
46: R33         Fair Value Measurements (Details) - Schedule of     HTML     30K 
                level 3 anti-dilution instrument                                 
47: R34         Property and Equipment (Details)                    HTML     27K 
48: R35         Property and Equipment (Details) - Schedule of      HTML     46K 
                property and equipment                                           
49: R36         Inventories (Details)                               HTML     25K 
50: R37         Inventories (Details) - Schedule of inventories     HTML     29K 
51: R38         Operating Leases (Details)                          HTML     42K 
52: R39         Operating Leases (Details) - Schedule of            HTML     26K 
                supplemental cash flow information related to                    
                leases                                                           
53: R40         Operating Leases (Details) - Schedule of            HTML     40K 
                supplemental balance sheet information related to                
                leases                                                           
54: R41         Operating Leases (Details) - Schedule of            HTML     41K 
                maturities of lease liabilities                                  
55: R42         Commitments (Details)                               HTML     30K 
56: R43         Development , Exclusivity and Option Products       HTML     33K 
                Agreements (Details)                                             
57: R44         Share Capital (Details)                             HTML    275K 
58: R45         Share Capital (Details) - Schedule of shares        HTML     45K 
                issued granted options                                           
59: R46         Share Capital (Details) - Schedule of fair value    HTML     42K 
                of options granted to employees on the date of                   
                grant was computed using the Black-Scholes model                 
60: R47         Share Capital (Details) - Schedule of changes in    HTML     54K 
                number of options granted                                        
61: R48         Share Capital (Details) - Schedule of fair value    HTML     36K 
                of options granted to non-employees                              
62: R49         Share Capital (Details) - Schedule of changes in    HTML     49K 
                number of options granted                                        
63: R50         Share Capital (Details) - Schedule of outstanding   HTML     80K 
                and exercisable options                                          
64: R51         Share Capital (Details) - Schedule of share-based   HTML     32K 
                compensation                                                     
65: R52         Income Tax (Details)                                HTML     29K 
66: R53         Income Tax (Details) - Schedule of deferred income  HTML     34K 
                taxes                                                            
67: R54         Income Tax (Details) - Schedule of valuation        HTML     28K 
                allowance                                                        
68: R55         Supplementary Financial Statement Information       HTML     25K 
                (Details)                                                        
69: R56         Supplementary Financial Statement Information       HTML     33K 
                (Details) - Schedule of balance sheet                            
70: R57         Supplementary Financial Statement Information       HTML     38K 
                (Details) - Schedule of disaggregated revenues                   
                text block                                                       
71: R58         Supplementary Financial Statement Information       HTML     38K 
                (Details) - Schedule of revenues by geographical                 
                area                                                             
72: R59         Supplementary Financial Statement Information       HTML     38K 
                (Details) - Schedule of revenue by major customers               
73: R60         Supplementary Financial Statement Information       HTML     37K 
                (Details) - Schedule of changes in deferred                      
                revenues relating to goods                                       
74: R61         Supplementary Financial Statement Information       HTML     39K 
                (Details) - Schedule of Financial income                         
                (expenses) ,net                                                  
75: R62         Subsequent Events (Details)                         HTML     27K 
78: XML         IDEA XML File -- Filing Summary                      XML    147K 
76: XML         XBRL Instance -- f20f2021_collplantbio_htm           XML   1.47M 
77: EXCEL       IDEA Workbook of Financial Reports                  XLSX    108K 
 9: EX-101.CAL  XBRL Calculations -- clgn-20211231_cal               XML     87K 
10: EX-101.DEF  XBRL Definitions -- clgn-20211231_def                XML    718K 
11: EX-101.LAB  XBRL Labels -- clgn-20211231_lab                     XML   1.33M 
12: EX-101.PRE  XBRL Presentations -- clgn-20211231_pre              XML    704K 
13: EX-101.SCH  XBRL Schema -- clgn-20211231                         XSD    217K 
79: JSON        XBRL Instance as JSON Data -- MetaLinks              359±   479K 
80: ZIP         XBRL Zipped Folder -- 0001213900-22-014666-xbrl      Zip    509K

‘EX-101.CAL’   —   XBRL Calculations — clgn-20211231_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<roleRef xlink:type="simple" xlink:href="clgn-20211231.xsd#clgn_r_ConsolidatedCashFlow" roleURI="http://collplant.com/role/ConsolidatedCashFlow"/>
<calculationLink xlink:type="extended" xlink:role="http://collplant.com/role/ConsolidatedBalanceSheet">
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<loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
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<loc xlink:type="locator" xlink:label="clgn_ShortTermCashDeposits" xlink:href="clgn-20211231.xsd#clgn_ShortTermCashDeposits"/>
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<loc xlink:type="locator" xlink:label="clgn_RestrictedDepositCurrent" xlink:href="clgn-20211231.xsd#clgn_RestrictedDepositCurrent"/>
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<loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsNoncurrent"/>
<loc xlink:type="locator" xlink:label="clgn_RestrictedDepositNoncurrent" xlink:href="clgn-20211231.xsd#clgn_RestrictedDepositNoncurrent"/>
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<loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableTradeCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableTradeCurrent"/>
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<loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="clgn_DeferredRevenues" xlink:href="clgn-20211231.xsd#clgn_DeferredRevenues"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="clgn_DeferredRevenues" order="3" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesAndOtherLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccruedLiabilitiesAndOtherLiabilities"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesAndOtherLiabilities" order="4" weight="1"/>
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<loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_Liabilities" order="1" weight="1"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_CommitmentsAndContingencies" order="2" weight="1"/>
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<calculationLink xlink:type="extended" xlink:role="http://collplant.com/role/ConsolidatedIncomeStatement">
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4 Subsequent Filings that Reference this Filing

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

 4/04/24  CollPlant Biotechnologies Ltd.    20-F       12/31/23   74:6.9M                                   EdgarAgents LLC/FA
 3/29/23  CollPlant Biotechnologies Ltd.    20-F       12/31/22   73:6.8M                                   EdgarAgents LLC/FA
12/30/22  CollPlant Biotechnologies Ltd.    F-3                    6:415K                                   EdgarAgents LLC/FA
 3/25/22  CollPlant Biotechnologies Ltd.    S-8         3/25/22    4:81K                                    EdgarAgents LLC/FA

10 Previous Filings that this Filing References

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

 3/26/21  CollPlant Biotechnologies Ltd.    20-F       12/31/20   83:7.9M                                   EdgarAgents LLC/FA
 2/17/21  CollPlant Biotechnologies Ltd.    6-K         2/17/21    3:242K                                   EdgarAgents LLC/FA
 4/07/20  CollPlant Biotechnologies Ltd.    6-K         4/07/20    5:1.6M                                   EdgarAgents LLC/FA
 4/01/20  CollPlant Biotechnologies Ltd.    20-F       12/31/19   78:6.9M                                   EdgarAgents LLC/FA
 4/01/19  CollPlant Biotechnologies Ltd.    20-F       12/31/18   96:8.5M                                   EdgarAgents LLC/FA
 3/20/18  CollPlant Biotechnologies Ltd.    20-F       12/31/17   95:8M                                     EdgarAgents LLC/FA
 1/23/18  CollPlant Biotechnologies Ltd.    F-1/A                  7:3.8M                                   Toppan Merrill-FA
11/22/17  CollPlant Biotechnologies Ltd.    F-1/A                 12:4.6M                                   Toppan Merrill-FA
10/21/16  CollPlant Biotechnologies Ltd.    F-1                   12:5.5M                                   Toppan Merrill-FA
 2/20/15  Bank of New York/ADR Division     F-6                    3:303K CollPlant Biotechnologies Ltd.    Emmet Marvin & Mart… LLP
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