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Aterian, Inc. – ‘10-K’ for 12/31/23 – ‘EX-101.CAL’

On:  Tuesday, 3/19/24, at 8:08am ET   ·   For:  12/31/23   ·   Accession #:  1437749-24-8398   ·   File #:  1-38937

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

 3/19/24  Aterian, Inc.                     10-K       12/31/23   99:9.9M                                   RDG Filings/FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.23M 
 8: EX-19.1     Report Furnished to Security Holders                HTML     97K 
 2: EX-21.1     Subsidiaries List                                   HTML     41K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     26K 
 9: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     42K 
                Awarded Compensation                                             
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     30K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     30K 
 7: EX-31.3     Certification -- §302 - SOA'02                      HTML     30K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     29K 
15: R1          Document And Entity Information                     HTML     98K 
16: R2          Consolidated Balance Sheets                         HTML    117K 
17: R3          Consolidated Balance Sheets (Parentheticals)        HTML     35K 
18: R4          Consolidated Statements of Operations               HTML    109K 
19: R5          Consolidated Statements of Comprehensive Loss       HTML     49K 
20: R6          Consolidated Statements of Stockholders' Equity     HTML     97K 
21: R7          Consolidated Statements of Cash Flows               HTML    162K 
22: R8          Note 1 - Organization and Description of Business   HTML     52K 
23: R9          Note 2 - Summary of Significant Accounting          HTML    123K 
                Policies                                                         
24: R10         Note 3 - Inventory                                  HTML     35K 
25: R11         Note 4 - Accounts Receivable                        HTML     36K 
26: R12         Note 5 - Property and Equipment                     HTML     41K 
27: R13         Note 6 - Fair Value Measurements                    HTML     55K 
28: R14         Note 7 - Prepaid and Other Current Assets           HTML     36K 
29: R15         Note 8 - Accrued and Other Current Liabilities      HTML     43K 
30: R16         Note 9 - Credit Facility, Term Loans and Warrants   HTML     57K 
31: R17         Note 10 - Stockholders' Equity                      HTML     38K 
32: R18         Note 11 - Stock-based Compensation                  HTML     76K 
33: R19         Note 12 - Commitment and Contingencies              HTML     49K 
34: R20         Note 13 - Income Taxes                              HTML    109K 
35: R21         Note 14 - Related Party Transaction                 HTML     32K 
36: R22         Note 15 - Net Loss Per Share                        HTML     40K 
37: R23         Note 16 - Acquisitions                              HTML     42K 
38: R24         Note 17 - Goodwill and Intangibles                  HTML     95K 
39: R25         Note 18 - Restructuring                             HTML     52K 
40: R26         Note 19 - Subsequent Events                         HTML     31K 
41: R27         Insider Trading Arrangements                        HTML     36K 
42: R28         Significant Accounting Policies (Policies)          HTML    180K 
43: R29         Note 2 - Summary of Significant Accounting          HTML     54K 
                Policies (Tables)                                                
44: R30         Note 3 - Inventory (Tables)                         HTML     34K 
45: R31         Note 4 - Accounts Receivable (Tables)               HTML     35K 
46: R32         Note 5 - Property and Equipment (Tables)            HTML     39K 
47: R33         Note 6 - Fair Value Measurements (Tables)           HTML     52K 
48: R34         Note 7 - Prepaid and Other Current Assets (Tables)  HTML     35K 
49: R35         Note 8 - Accrued and Other Current Liabilities      HTML     42K 
                (Tables)                                                         
50: R36         Note 9 - Credit Facility, Term Loans and Warrants   HTML     40K 
                (Tables)                                                         
51: R37         Note 11 - Stock-based Compensation (Tables)         HTML     66K 
52: R38         Note 13 - Income Taxes (Tables)                     HTML    104K 
53: R39         Note 15 - Net Loss Per Share (Tables)               HTML     36K 
54: R40         Note 16 - Acquisitions (Tables)                     HTML     36K 
55: R41         Note 17 - Goodwill and Intangibles (Tables)         HTML     90K 
56: R42         Note 18 - Restructuring (Tables)                    HTML     50K 
57: R43         Note 1 - Organization and Description of Business   HTML     75K 
                (Details Textual)                                                
58: R44         Note 2 - Summary of Significant Accounting          HTML    123K 
                Policies (Details Textual)                                       
59: R45         Note 2 - Summary of Significant Accounting          HTML     56K 
                Policies - Disaggregation of Revenue (Details)                   
60: R46         Note 3 - Inventory (Details Textual)                HTML     27K 
61: R47         Note 3 - Inventory - Schedule of Inventory          HTML     31K 
                (Details)                                                        
62: R48         Note 4 - Accounts Receivable - Summary of Accounts  HTML     32K 
                Receivable (Details)                                             
63: R49         Note 5 - Property and Equipment (Details Textual)   HTML     27K 
64: R50         Note 5 - Property and Equipment - Summary of        HTML     41K 
                Property and Equipment (Details)                                 
65: R51         Note 6 - Fair Value Measurements (Details Textual)  HTML     30K 
66: R52         Note 6 - Fair Value Measurements - Summary of       HTML     41K 
                Financial Assets Measured at Fair Value (Details)                
67: R53         Note 6 - Fair Value Measurements - Summary of       HTML     31K 
                Warrant Activity (Details)                                       
68: R54         Note 7 - Prepaid Expenses and Other Current Assets  HTML     38K 
                - Schedule of Prepaid Expenses and Other Current                 
                Assets (Details)                                                 
69: R55         Note 8 - Accrued and Other Current Liabilities -    HTML     52K 
                Schedule of Accrued and Other Current Liabilities                
                (Details)                                                        
70: R56         Note 9 - Credit Facility, Term Loans and Warrants   HTML    123K 
                (Details Textual)                                                
71: R57         Note 9 - Credit Facility, Term Loans, and Warrants  HTML     38K 
                - Schedule of Credit Facility and Term Loans                     
                (Details)                                                        
72: R58         Note 9 - Credit Facility, Term Loans, and Warrants  HTML     33K 
                - Schedule of Interest Expense, Net (Details)                    
73: R59         Note 10 - Stockholders' Equity (Details Textual)    HTML     76K 
74: R60         Note 11 - Stock-based Compensation (Details         HTML     60K 
                Textual)                                                         
75: R61         Note 11 - Stock-based Compensation - Schedule of    HTML     63K 
                Option Activity (Details)                                        
76: R62         Note 11 - Stock-based Compensation - Restricted     HTML     47K 
                Stock Activity (Details)                                         
77: R63         Note 11 - Stock-based Compensation - Schedule of    HTML     33K 
                Stock-based Compensation Expense (Details)                       
78: R64         Note 12 - Commitment and Contingencies (Details     HTML     82K 
                Textual)                                                         
79: R65         Note 13 - Income Taxes (Details Textual)            HTML     35K 
80: R66         Note 13 - Income Taxes - Loss Before Provision      HTML     35K 
                (Details)                                                        
81: R67         Note 13 - Income Taxes - Components of Income Tax   HTML     51K 
                Provisions (Details)                                             
82: R68         Note 13 - Income Taxes - Income Tax Rate            HTML     55K 
                Reconciliation (Details)                                         
83: R69         Note 13 - Income Taxes - Deferred Tax Assets and    HTML     72K 
                Liabilities (Details)                                            
84: R70         Note 15 - Net Loss Per Share - Schedule of Net      HTML     49K 
                Loss Per Share (Details)                                         
85: R71         Note 16 - Acquisitions (Details Textual)            HTML     52K 
86: R72         Note 16 - Acquisitions - Change in Carrying Value   HTML     38K 
                of Estimated Contingent Earn-out Liabilities                     
                (Details)                                                        
87: R73         Note 17 - Goodwill and Intangibles (Details         HTML     62K 
                Textual)                                                         
88: R74         Note 17 - Goodwill and Intangibles - Summary of     HTML     42K 
                Changes in Goodwill and Intangible Assets                        
                (Details)                                                        
89: R75         Note 17 - Goodwill and Intangibles - Schedule of    HTML     64K 
                Intangible Assets (Details)                                      
90: R76         Note 17 - Goodwill and Intangibles - Summary of     HTML     42K 
                Estimated Aggregate Amortization Expense of                      
                Intangible Assets (Details)                                      
91: R77         Note 18 - Restructuring (Details Textual)           HTML     37K 
92: R78         Note 18 - Restructuring - Schedule of               HTML     34K 
                Restructuring Costs (Details)                                    
93: R79         Note 18 - Restructuring - Summary of Restructuring  HTML     48K 
                Reserve (Details)                                                
94: R80         Note 19 - Subsequent Events (Details Textual)       HTML     55K 
96: XML         IDEA XML File -- Filing Summary                      XML    181K 
99: XML         XBRL Instance -- ater20231231_10k_htm                XML   2.00M 
95: EXCEL       IDEA Workbook of Financial Report Info              XLSX    162K 
11: EX-101.CAL  XBRL Calculations -- ater-20231231_cal               XML    217K 
12: EX-101.DEF  XBRL Definitions -- ater-20231231_def                XML   1.70M 
13: EX-101.LAB  XBRL Labels -- ater-20231231_lab                     XML   1.28M 
14: EX-101.PRE  XBRL Presentations -- ater-20231231_pre              XML   1.72M 
10: EX-101.SCH  XBRL Schema -- ater-20231231                         XSD    244K 
97: JSON        XBRL Instance as JSON Data -- MetaLinks              538±   869K 
98: ZIP         XBRL Zipped Folder -- 0001437749-24-008398-xbrl      Zip    441K

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

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1 Subsequent Filing that References this Filing

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

 3/21/24  Aterian, Inc.                     S-8         3/21/24    4:80K                                    RDG Filings/FA

15 Previous Filings that this Filing References

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

11/08/23  Aterian, Inc.                     10-Q        9/30/23   75:7.2M                                   RDG Filings/FA
 7/27/23  Aterian, Inc.                     8-K:2,5,9   7/26/23   13:481K                                   Donnelley … Solutions/FA
 3/16/23  Aterian, Inc.                     10-K       12/31/22   98:18M                                    Donnelley … Solutions/FA
 6/01/22  Aterian, Inc.                     8-K:5,9     5/31/22   11:400K                                   Donnelley … Solutions/FA
12/27/21  Aterian, Inc.                     8-K:1,2,3,812/22/21   13:1.1M                                   Donnelley … Solutions/FA
 8/09/21  Aterian, Inc.                     10-Q        6/30/21   77:15M                                    ActiveDisclosure/FA
 5/11/21  Aterian, Inc.                     8-K:1,2,3,9 5/05/21   19:1.4M                                   Donnelley … Solutions/FA
 4/30/21  Aterian, Inc.                     8-K:5,7,8,9 4/29/21    5:272K                                   Donnelley … Solutions/FA
 2/03/21  Aterian, Inc.                     8-K:1,2,3,8 2/02/21   15:1.4M                                   Donnelley … Solutions/FA
12/01/20  Aterian, Inc.                     8-K:1,2,3,811/30/20    9:1.9M                                   Donnelley … Solutions/FA
11/09/20  Aterian, Inc.                     10-Q        9/30/20   65:9.2M                                   ActiveDisclosure/FA
 6/14/19  Aterian, Inc.                     8-K:5,8,9   6/14/19    3:283K                                   Donnelley … Solutions/FA
 6/13/19  Aterian, Inc.                     S-8         6/13/19    5:282K                                   Donnelley … Solutions/FA
 5/24/19  Aterian, Inc.                     S-1/A                 10:5M                                     Donnelley … Solutions/FA
 5/10/19  Aterian, Inc.                     S-1                   32:6.2M                                   Donnelley … Solutions/FA
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