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Uppercut Brands, Inc. – ‘S-1’ on 5/22/20 – ‘EX-101.CAL’

On:  Friday, 5/22/20, at 4:47pm ET   ·   Accession #:  1213900-20-13344   ·   File #:  333-238626

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

 5/22/20  Uppercut Brands, Inc.             S-1                   67:4.6M                                   Edgar Agents LLC/FA

Registration Statement (General Form)   —   Form S-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1         Registration Statement (General Form)               HTML    774K 
 2: EX-5.1      Opinion of Sheppard, Mullin, Richter & Hampton,     HTML     23K 
                LLP                                                              
 3: EX-23.1     Consent of Salberg & Company, P.A.                  HTML     18K 
64: R1          Document and Entity Information                     HTML     33K 
28: R2          Condensed Balance Sheets                            HTML     98K 
18: R3          Condensed Balance Sheets (Parenthetical)            HTML     61K 
45: R4          Condensed Statements of Operations (Unaudited)      HTML     81K 
65: R5          Condensed Statements of Changes in Stockholders?    HTML     83K 
                Deficit (Unaudited)                                              
29: R6          Condensed Statements of Cash Flows (Unaudited)      HTML    117K 
21: R7          Organization and Business                           HTML     31K 
46: R8          Summary of Significant Accounting Policies          HTML     92K 
63: R9          Acquisition                                         HTML     30K 
59: R10         Fair Value of Financial Instruments and Fair Value  HTML     45K 
                Measurements                                                     
52: R11         Inventory                                           HTML     28K 
12: R12         Notes Receivable                                    HTML     38K 
38: R13         Intangible Assets                                   HTML     26K 
60: R14         Convertible Notes Payable                           HTML     45K 
53: R15         Note Payable - Related Party                        HTML     24K 
14: R16         Stockholders? Deficit                               HTML     92K 
39: R17         Income Taxes                                        HTML     40K 
58: R18         Concentrations                                      HTML     25K 
54: R19         Subsequent Events                                   HTML     38K 
22: R20         Summary of Significant Accounting Policies          HTML    151K 
                (Policies)                                                       
31: R21         Summary of Significant Accounting Policies          HTML     27K 
                (Tables)                                                         
61: R22         Acquisition (Tables)                                HTML     23K 
43: R23         Fair Value of Financial Instruments and Fair Value  HTML     43K 
                Measurements (Tables)                                            
23: R24         Inventory (Tables)                                  HTML     26K 
32: R25         Notes Receivable (Tables)                           HTML     28K 
62: R26         Intangible Assets (Tables)                          HTML     24K 
44: R27         Convertible Notes Payable (Tables)                  HTML     30K 
24: R28         Stockholders? Deficit (Tables)                      HTML     53K 
30: R29         Income Taxes (Tables)                               HTML     34K 
41: R30         Organization and Business (Details)                 HTML     20K 
17: R31         Summary of Significant Accounting Policies          HTML     30K 
                (Details)                                                        
51: R32         Summary of Significant Accounting Policies          HTML     48K 
                (Details Textual)                                                
57: R33         Acquisition (Details)                               HTML     29K 
40: R34         Acquisition (Details Textual)                       HTML     50K 
16: R35         Fair Value of Financial Instruments and Fair Value  HTML     26K 
                Measurements (Details)                                           
50: R36         Fair Value of Financial Instruments and Fair Value  HTML     28K 
                Measurements (Details 1)                                         
56: R37         Fair Value of Financial Instruments and Fair Value  HTML     24K 
                Measurements (Details 2)                                         
42: R38         Fair Value of Financial Instruments and Fair Value  HTML     25K 
                Measurements (Details 3)                                         
15: R39         Fair Value of Financial Instruments and Fair Value  HTML     22K 
                Measurements (Details Textual)                                   
34: R40         Inventory (Details)                                 HTML     27K 
27: R41         Notes Receivable (Details)                          HTML     28K 
48: R42         Notes Receivable (Details Textual)                  HTML     61K 
67: R43         Intangible Assets (Details)                         HTML     23K 
33: R44         Intangible Assets (Details Textual)                 HTML     33K 
26: R45         Convertible Notes Payable (Details)                 HTML     30K 
47: R46         Convertible Notes Payable (Details 1)               HTML     27K 
66: R47         Convertible Notes Payable (Details Textual)         HTML     57K 
35: R48         Note Payable - Related Party (Details)              HTML     32K 
25: R49         Stockholders? Deficit (Details)                     HTML     69K 
10: R50         Stockholders? Deficit (Details Textual)             HTML    145K 
36: R51         Income Taxes (Details)                              HTML     38K 
55: R52         Income Taxes (Details 1)                            HTML     32K 
49: R53         Income Taxes (Details Textual)                      HTML     26K 
11: R54         Concentrations (Details)                            HTML     23K 
37: R55         Subsequent Events (Details)                         HTML    137K 
13: XML         IDEA XML File -- Filing Summary                      XML    123K 
19: EXCEL       IDEA Workbook of Financial Reports                  XLSX     84K 
 4: EX-101.INS  XBRL Instance -- ucut-20200331                       XML   1.06M 
 6: EX-101.CAL  XBRL Calculations -- ucut-20200331_cal               XML    143K 
 7: EX-101.DEF  XBRL Definitions -- ucut-20200331_def                XML    473K 
 8: EX-101.LAB  XBRL Labels -- ucut-20200331_lab                     XML    807K 
 9: EX-101.PRE  XBRL Presentations -- ucut-20200331_pre              XML    664K 
 5: EX-101.SCH  XBRL Schema -- ucut-20200331                         XSD    149K 
20: ZIP         XBRL Zipped Folder -- 0001213900-20-013344-xbrl      Zip    126K

‘EX-101.CAL’   —   XBRL Calculations — ucut-20200331_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:roleRef roleURI="http://pointcapitalinc.com/role/IncomeTaxes" xlink:href="ucut-20200331.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/Concentrations" xlink:href="ucut-20200331.xsd#Concentrations" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/SubsequentEvents" xlink:href="ucut-20200331.xsd#SubsequentEvents" xlink:type="simple"/>
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<link:roleRef roleURI="http://pointcapitalinc.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="ucut-20200331.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://pointcapitalinc.com/role/NotesReceivableTables" xlink:href="ucut-20200331.xsd#NotesReceivableTables" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/IntangibleAssetsTables" xlink:href="ucut-20200331.xsd#IntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/ConvertibleNotesPayableTables" xlink:href="ucut-20200331.xsd#ConvertibleNotesPayableTables" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/StockholdersDeficitTables" xlink:href="ucut-20200331.xsd#StockholdersDeficitTables" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/IncomeTaxesTables" xlink:href="ucut-20200331.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/OrganizationAndBusinessDetails" xlink:href="ucut-20200331.xsd#OrganizationAndBusinessDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="ucut-20200331.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:href="ucut-20200331.xsd#SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:type="simple"/>
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<link:roleRef roleURI="http://pointcapitalinc.com/role/AcquisitionDetailsTextual" xlink:href="ucut-20200331.xsd#AcquisitionDetailsTextual" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/FairValueOfFinancialInstrumentsAndFairValueMeasurementsDetails" xlink:href="ucut-20200331.xsd#FairValueOfFinancialInstrumentsAndFairValueMeasurementsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/FairValueOfFinancialInstrumentsAndFairValueMeasurementsDetails1" xlink:href="ucut-20200331.xsd#FairValueOfFinancialInstrumentsAndFairValueMeasurementsDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/FairValueOfFinancialInstrumentsAndFairValueMeasurementsDetails2" xlink:href="ucut-20200331.xsd#FairValueOfFinancialInstrumentsAndFairValueMeasurementsDetails2" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/FairValueOfFinancialInstrumentsAndFairValueMeasurementsDetails3" xlink:href="ucut-20200331.xsd#FairValueOfFinancialInstrumentsAndFairValueMeasurementsDetails3" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/FairValueOfFinancialInstrumentsAndFairValueMeasurementsDetailsTextual" xlink:href="ucut-20200331.xsd#FairValueOfFinancialInstrumentsAndFairValueMeasurementsDetailsTextual" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/InventoryDetails" xlink:href="ucut-20200331.xsd#InventoryDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/NotesReceivableDetails" xlink:href="ucut-20200331.xsd#NotesReceivableDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/NotesReceivableDetailsTextual" xlink:href="ucut-20200331.xsd#NotesReceivableDetailsTextual" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/IntangibleAssetsDetails" xlink:href="ucut-20200331.xsd#IntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://pointcapitalinc.com/role/IntangibleAssetsDetailsTextual" xlink:href="ucut-20200331.xsd#IntangibleAssetsDetailsTextual" xlink:type="simple"/>
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1 Subsequent Filing that References this Filing

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

 5/29/20  SEC                               UPLOAD7/02/20    2:39K  Silo Pharma, Inc.
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