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Ignite Restaurant Group, Inc. – ‘10-Q’ for 3/30/15 – ‘EX-101.CAL’

On:  Monday, 5/4/15, at 4:50pm ET   ·   For:  3/30/15   ·   Accession #:  1437749-15-8806   ·   File #:  1-35549

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

 5/04/15  Ignite Restaurant Group, Inc.     10-Q        3/30/15   51:4.7M                                   RDG Filings/FA

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    502K 
 2: EX-10.1     Material Contract                                   HTML     34K 
 3: EX-10.2     Material Contract                                   HTML     63K 
 4: EX-10.3     Material Contract                                   HTML     64K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     27K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     27K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     19K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     19K 
34: R1          Document And Entity Information                     HTML     43K 
26: R2          Condensed Consolidated Balance Sheets (Current      HTML    106K 
                Period Unaudited)                                                
32: R3          Condensed Consolidated Balance Sheets (Current      HTML     37K 
                Period Unaudited) (Parentheticals)                               
36: R4          Condensed Consolidated Statements of Operations     HTML     89K 
                (Unaudited)                                                      
47: R5          Condensed Consolidated Statements of Operations     HTML     21K 
                (Unaudited) (Parentheticals)                                     
28: R6          Condensed Consolidated Statements of Cash Flows     HTML    118K 
                (Unaudited)                                                      
31: R7          Note 1 - Basis of Presentation                      HTML     32K 
24: R8          Note 2 - Sale of Macaroni Grill                     HTML     97K 
18: R9          Note 3 - Selected Balance Sheet Accounts            HTML    100K 
48: R10         Note 4 - Debt Obligations                           HTML     45K 
38: R11         Note 5 - Net Income (Loss) per Share                HTML     36K 
37: R12         Note 6 - Commitments and Contingencies              HTML     25K 
42: R13         Note 7 - Income Taxes                               HTML     24K 
43: R14         Note 8 - Segment Information                        HTML    102K 
41: R15         Note 2 - Sale of Macaroni Grill (Tables)            HTML     99K 
44: R16         Note 3 - Selected Balance Sheet Accounts (Tables)   HTML    103K 
33: R17         Note 4 - Debt Obligations (Tables)                  HTML     37K 
35: R18         Note 5 - Net Income (Loss) per Share (Tables)       HTML     33K 
40: R19         Note 8 - Segment Information (Tables)               HTML     97K 
51: R20         Note 1 - Basis of Presentation (Details)            HTML     36K 
45: R21         Note 2 - Sale of Macaroni Grill (Details)           HTML     25K 
29: R22         Note 2 - Sale of Macaroni Grill (Details) -         HTML     98K 
                Carrying Amount of Major Classes of Assets and                   
                Liabilities with Held for Sale Macaroni Grill                    
39: R23         Note 2 - Sale of Macaroni Grill (Details) -         HTML     50K 
                Significant Items That Comprise Loss from                        
                Discontinued Operations, Net of Tax                              
30: R24         Note 3 - Selected Balance Sheet Accounts (Details)  HTML     37K 
                - Components of Other Current Assets                             
17: R25         Note 3 - Selected Balance Sheet Accounts (Details)  HTML     34K 
                - Components of Intangible Assets                                
46: R26         Note 3 - Selected Balance Sheet Accounts (Details)  HTML     56K 
                - Components of Accrued Liabilities                              
49: R27         Note 4 - Debt Obligations (Details)                 HTML    139K 
21: R28         Note 4 - Debt Obligations (Details) - Summary of    HTML     35K 
                Debt Obligations                                                 
20: R29         Note 5 - Net Income (Loss) per Share (Details)      HTML     27K 
22: R30         Note 5 - Net Income (Loss) per Share (Details) -    HTML     27K 
                Components to Determine Numerator and Denominators               
                of Basic and Diluted Net Income (Loss) per Share                 
23: R31         Note 6 - Commitments and Contingencies (Details)    HTML     21K 
25: R32         Note 7 - Income Taxes (Details)                     HTML     28K 
16: R33         Note 8 - Segment Information (Details) -            HTML     71K 
                Reportable Segments                                              
50: XML         IDEA XML File -- Filing Summary                      XML     68K 
15: EXCEL       IDEA Workbook of Financial Reports                  XLSX     78K 
19: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    682K 
 9: EX-101.INS  XBRL Instance -- irg-20150330                        XML    811K 
11: EX-101.CAL  XBRL Calculations -- irg-20150330_cal                XML    131K 
12: EX-101.DEF  XBRL Definitions -- irg-20150330_def                 XML    460K 
13: EX-101.LAB  XBRL Labels -- irg-20150330_lab                      XML    695K 
14: EX-101.PRE  XBRL Presentations -- irg-20150330_pre               XML    444K 
10: EX-101.SCH  XBRL Schema -- irg-20150330                          XSD    122K 
27: ZIP         XBRL Zipped Folder -- 0001437749-15-008806-xbrl      Zip     95K 


‘EX-101.CAL’   —   XBRL Calculations — irg-20150330_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<roleRef xlink:type="simple" xlink:href="irg-20150330.xsd#irg_r_ConsolidatedBalanceSheet" roleURI="http://www.igniterestaurants.com/role/ConsolidatedBalanceSheet"/>
<roleRef xlink:type="simple" xlink:href="irg-20150330.xsd#irg_r_ConsolidatedIncomeStatement" roleURI="http://www.igniterestaurants.com/role/ConsolidatedIncomeStatement"/>
<roleRef xlink:type="simple" xlink:href="irg-20150330.xsd#irg_r_ConsolidatedCashFlow" roleURI="http://www.igniterestaurants.com/role/ConsolidatedCashFlow"/>
<roleRef xlink:type="simple" xlink:href="irg-20150330.xsd#irg_r_CarryingAmountofMajorClassesofAssetsandLiabilitieswithHeldforSaleMacaroniGrillTable" roleURI="http://www.igniterestaurants.com/role/CarryingAmountofMajorClassesofAssetsandLiabilitieswithHeldforSaleMacaroniGrillTable"/>
<roleRef xlink:type="simple" xlink:href="irg-20150330.xsd#irg_r_ComponentsofOtherCurrentAssetsTable" roleURI="http://www.igniterestaurants.com/role/ComponentsofOtherCurrentAssetsTable"/>
<roleRef xlink:type="simple" xlink:href="irg-20150330.xsd#irg_r_ComponentsofAccruedLiabilitiesTable" roleURI="http://www.igniterestaurants.com/role/ComponentsofAccruedLiabilitiesTable"/>
<roleRef xlink:type="simple" xlink:href="irg-20150330.xsd#irg_r_SummaryofDebtObligationsTable" roleURI="http://www.igniterestaurants.com/role/SummaryofDebtObligationsTable"/>
<roleRef xlink:type="simple" xlink:href="irg-20150330.xsd#irg_r_ComponentstoDetermineNumeratorandDenominatorsofBasicandDilutedNetIncomeLossperShareTable" roleURI="http://www.igniterestaurants.com/role/ComponentstoDetermineNumeratorandDenominatorsofBasicandDilutedNetIncomeLossperShareTable"/>
<calculationLink xlink:type="extended" xlink:role="http://www.igniterestaurants.com/role/ConsolidatedBalanceSheet">
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<loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
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<loc xlink:type="locator" xlink:label="us-gaap_ReceivablesNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ReceivablesNetCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_ReceivablesNetCurrent" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="3" weight="1"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_OtherAssetsCurrent" order="4" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent" order="5" weight="1"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
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<loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
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<loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_LongTermDebtCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LongTermDebtCurrent" order="3" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent"/>
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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_LongTermDebtNoncurrent" order="2" weight="1"/>
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<loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_AdditionalPaidInCapital"/>
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<loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
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<loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
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<loc xlink:type="locator" xlink:label="us-gaap_RestructuringCostsAndAssetImpairmentCharges" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RestructuringCostsAndAssetImpairmentCharges"/>
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<loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" order="9" weight="-1"/>
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