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Surge Components Inc – ‘10-K’ for 11/30/19 – ‘EX-101.CAL’

On:  Friday, 2/28/20, at 9:02am ET   ·   For:  11/30/19   ·   Accession #:  1213900-20-5001   ·   File #:  0-27688

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

 2/28/20  Surge Components Inc              10-K       11/30/19   70:3.1M                                   Edgar Agents LLC/FA

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    430K 
 2: EX-23.1     Consent of Seligson & Giannattasio, Independent     HTML     19K 
                Registered Public Accounting Firm                                
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
47: R1          Document and Entity Information                     HTML     59K 
14: R2          Consolidated Balance Sheets                         HTML    101K 
35: R3          Consolidated Balance Sheets (Parenthetical)         HTML     52K 
56: R4          Consolidated Statements of Operations               HTML     86K 
46: R5          Consolidated Statements of Changes in               HTML     38K 
                Shareholders? Equity                                             
13: R6          Consolidated Statements of Cash Flows               HTML     90K 
34: R7          Organization, Description of Company's Business     HTML     26K 
                and Basis of Presentation                                        
55: R8          Summary of Significant Accounting Policies          HTML     48K 
48: R9          Fixed Assets                                        HTML     26K 
19: R10         Capitalized Lease Obligations                       HTML     28K 
27: R11         Loan Payable                                        HTML     22K 
68: R12         Accrued Expenses                                    HTML     22K 
43: R13         Retirement Plan                                     HTML     22K 
17: R14         Shareholders' Equity                                HTML     40K 
26: R15         Settlement Agreement                                HTML     34K 
66: R16         Income Taxes                                        HTML     39K 
42: R17         Rental Commitments                                  HTML     27K 
20: R18         Employment and Other Agreements                     HTML     25K 
25: R19         Major Customers                                     HTML     22K 
62: R20         Major Suppliers                                     HTML     22K 
53: R21         Export Sales                                        HTML     25K 
16: R22         Subsequent Events                                   HTML     22K 
38: R23         Summary of Significant Accounting Policies          HTML     95K 
                (Policies)                                                       
61: R24         Summary of Significant Accounting Policies          HTML     21K 
                (Tables)                                                         
52: R25         Fixed Assets (Tables)                               HTML     25K 
15: R26         Capitalized Lease Obligations (Tables)              HTML     29K 
37: R27         Accrued Expenses (Tables)                           HTML     23K 
60: R28         Shareholders' Equity (Tables)                       HTML     26K 
54: R29         Income Taxes (Tables)                               HTML     41K 
40: R30         Rental Commitments (Tables)                         HTML     22K 
63: R31         Export Sales (Tables)                               HTML     24K 
28: R32         Organization, Description of Company's Business     HTML     29K 
                and Basis of Presentation (Details)                              
21: R33         Summary of Significant Accounting Policies          HTML     32K 
                (Details)                                                        
41: R34         Summary of Significant Accounting Policies          HTML     41K 
                (Details Textual)                                                
64: R35         Fixed Assets (Details)                              HTML     35K 
29: R36         Fixed Assets (Details Textual)                      HTML     22K 
22: R37         Capitalized Lease Obligations (Details)             HTML     40K 
39: R38         Capitalized Lease Obligations (Details 1)           HTML     27K 
65: R39         Capitalized Lease Obligations (Details Textual)     HTML     30K 
50: R40         Loan Payable (Details)                              HTML     26K 
57: R41         Accrued Expenses (Details)                          HTML     31K 
32: R42         Retirement Plan (Details)                           HTML     31K 
11: R43         Shareholders' Equity (Details)                      HTML     49K 
51: R44         Shareholders' Equity (Details Textual)              HTML     80K 
58: R45         Shareholders' Equity (Details Textual 1)            HTML     71K 
33: R46         Shareholders' Equity (Details Textual 2)            HTML     25K 
12: R47         Settlement Agreement (Details)                      HTML     37K 
49: R48         Income Taxes (Details)                              HTML     44K 
59: R49         Income Taxes (Details 1)                            HTML     44K 
70: R50         Income Taxes (Details 2)                            HTML     37K 
45: R51         Income Taxes (Details Textual)                      HTML     25K 
24: R52         Rental Commitments (Details)                        HTML     26K 
31: R53         Rental Commitments (Details Textual)                HTML     37K 
69: R54         Employment and Other Agreements (Details)           HTML     30K 
44: R55         Major Customers (Details)                           HTML     33K 
23: R56         Major Suppliers (Details)                           HTML     35K 
30: R57         Export Sales (Details)                              HTML     32K 
36: XML         IDEA XML File -- Filing Summary                      XML    126K 
18: EXCEL       IDEA Workbook of Financial Reports                  XLSX     61K 
 5: EX-101.INS  XBRL Instance -- sprs-20191130                       XML    637K 
 7: EX-101.CAL  XBRL Calculations -- sprs-20191130_cal               XML    148K 
 8: EX-101.DEF  XBRL Definitions -- sprs-20191130_def                XML    368K 
 9: EX-101.LAB  XBRL Labels -- sprs-20191130_lab                     XML    801K 
10: EX-101.PRE  XBRL Presentations -- sprs-20191130_pre              XML    603K 
 6: EX-101.SCH  XBRL Schema -- sprs-20191130                         XSD    137K 
67: ZIP         XBRL Zipped Folder -- 0001213900-20-005001-xbrl      Zip     89K 


‘EX-101.CAL’   —   XBRL Calculations — sprs-20191130_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://surgecomponents.com/role/DocumentAndEntityInformation" xlink:href="sprs-20191130.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/BalanceSheets" xlink:href="sprs-20191130.xsd#BalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/BalanceSheetsParenthetical" xlink:href="sprs-20191130.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/StatementsOfOperations" xlink:href="sprs-20191130.xsd#StatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/StatementsOfChangesInShareholdersEquity" xlink:href="sprs-20191130.xsd#StatementsOfChangesInShareholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/StatementsOfCashFlows" xlink:href="sprs-20191130.xsd#StatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/OrganizationDescriptionOfCompanysBusinessAndBasisOfPresentation" xlink:href="sprs-20191130.xsd#OrganizationDescriptionOfCompanysBusinessAndBasisOfPresentation" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="sprs-20191130.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/FixedAssets" xlink:href="sprs-20191130.xsd#FixedAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/CapitalizedLeaseObligations" xlink:href="sprs-20191130.xsd#CapitalizedLeaseObligations" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/LoanPayable" xlink:href="sprs-20191130.xsd#LoanPayable" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/AccruedExpenses" xlink:href="sprs-20191130.xsd#AccruedExpenses" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/RetirementPlan" xlink:href="sprs-20191130.xsd#RetirementPlan" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/ShareholdersEquity" xlink:href="sprs-20191130.xsd#ShareholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/SettlementAgreement" xlink:href="sprs-20191130.xsd#SettlementAgreement" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/IncomeTaxes" xlink:href="sprs-20191130.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/RentalCommitments" xlink:href="sprs-20191130.xsd#RentalCommitments" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/EmploymentAndOtherAgreements" xlink:href="sprs-20191130.xsd#EmploymentAndOtherAgreements" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/MajorCustomers" xlink:href="sprs-20191130.xsd#MajorCustomers" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/MajorSuppliers" xlink:href="sprs-20191130.xsd#MajorSuppliers" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/ExportSales" xlink:href="sprs-20191130.xsd#ExportSales" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/SubsequentEvents" xlink:href="sprs-20191130.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="sprs-20191130.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="sprs-20191130.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/FixedAssetsTables" xlink:href="sprs-20191130.xsd#FixedAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/CapitalizedLeaseObligationsTables" xlink:href="sprs-20191130.xsd#CapitalizedLeaseObligationsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/AccruedExpensesTables" xlink:href="sprs-20191130.xsd#AccruedExpensesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/ShareholdersEquityTables" xlink:href="sprs-20191130.xsd#ShareholdersEquityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/IncomeTaxesTables" xlink:href="sprs-20191130.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/RentalCommitmentsTables" xlink:href="sprs-20191130.xsd#RentalCommitmentsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/ExportSalesTables" xlink:href="sprs-20191130.xsd#ExportSalesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/OrganizationDescriptionOfCompanysBusinessAndBasisOfPresentationDetails" xlink:href="sprs-20191130.xsd#OrganizationDescriptionOfCompanysBusinessAndBasisOfPresentationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="sprs-20191130.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:href="sprs-20191130.xsd#SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/FixedAssetsDetails" xlink:href="sprs-20191130.xsd#FixedAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/FixedAssetsDetailsTextual" xlink:href="sprs-20191130.xsd#FixedAssetsDetailsTextual" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/CapitalizedLeaseObligationsDetails" xlink:href="sprs-20191130.xsd#CapitalizedLeaseObligationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/CapitalizedLeaseObligationsDetails1" xlink:href="sprs-20191130.xsd#CapitalizedLeaseObligationsDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/CapitalizedLeaseObligationsDetailsTextual" xlink:href="sprs-20191130.xsd#CapitalizedLeaseObligationsDetailsTextual" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/LineOfCreditDetails" xlink:href="sprs-20191130.xsd#LineOfCreditDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/AccruedExpensesDetails" xlink:href="sprs-20191130.xsd#AccruedExpensesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/RetirementPlanDetails" xlink:href="sprs-20191130.xsd#RetirementPlanDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/ShareholdersEquityDetails" xlink:href="sprs-20191130.xsd#ShareholdersEquityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/ShareholdersEquityDetailsTextual" xlink:href="sprs-20191130.xsd#ShareholdersEquityDetailsTextual" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/ShareholdersEquityDetailsTextual1" xlink:href="sprs-20191130.xsd#ShareholdersEquityDetailsTextual1" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/ShareholdersEquityDetailsTextual2" xlink:href="sprs-20191130.xsd#ShareholdersEquityDetailsTextual2" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/SettlementAgreementDetails" xlink:href="sprs-20191130.xsd#SettlementAgreementDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/IncomeTaxesDetails" xlink:href="sprs-20191130.xsd#IncomeTaxesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://surgecomponents.com/role/IncomeTaxesDetails1" xlink:href="sprs-20191130.xsd#IncomeTaxesDetails1" xlink:type="simple"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccruedSalariesCurrent" xlink:label="loc_us-gaapAccruedSalariesCurrent"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedSalariesCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1"/>
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