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Gulf West Security Network, Inc. – ‘10-K’ for 12/31/21 – ‘EX-101.CAL’

On:  Tuesday, 4/5/22, at 5:16pm ET   ·   For:  12/31/21   ·   Accession #:  1477932-22-2075   ·   File #:  0-55805

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

 4/05/22  Gulf West Security Network, Inc.  10-K       12/31/21   56:3.4M                                   Discount Edgar/FA

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    509K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     21K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     17K 
 9: R1          Cover                                               HTML     81K 
10: R2          Consolidated Balance Sheets                         HTML     90K 
11: R3          Consolidated Balance Sheets (Parenthetical)         HTML     41K 
12: R4          Consolidated Statements of Operations               HTML    100K 
13: R5          Consolidated Statements of Deficiency in            HTML     43K 
                Stockholders Equity                                              
14: R6          Consolidated Statements of Cash Flows               HTML     77K 
15: R7          Nature of the Business                              HTML     25K 
16: R8          Summary of Significant Accounting Policies          HTML     52K 
17: R9          Acquired Assets and Assumed Liabilities of          HTML     52K 
                Discontinued Operations                                          
18: R10         Prepaid Expenses                                    HTML     19K 
19: R11         Settlement Agreements                               HTML     19K 
20: R12         Related Party Transactions and Balances             HTML     20K 
21: R13         Bridge Loan                                         HTML     23K 
22: R14         Capital Stock                                       HTML     71K 
23: R15         Income Taxes                                        HTML     36K 
24: R16         Contingencies                                       HTML     19K 
25: R17         Westech Merger                                      HTML     20K 
26: R18         Subsequent Events                                   HTML     20K 
27: R19         Summary of Significant Accounting Policies          HTML     77K 
                (Policies)                                                       
28: R20         Summary of Significant Accounting Policies          HTML     35K 
                (Tables)                                                         
29: R21         Acquired Assets and Assumed Liabilities of          HTML     46K 
                Discontinued Operations (Tables)                                 
30: R22         Capital Stock (Tables)                              HTML     55K 
31: R23         Income Taxes (Tables)                               HTML     33K 
32: R24         Nature of the Business (Details Narrative)          HTML     20K 
33: R25         Summary of Significant Accounting Policies          HTML     22K 
                (Details)                                                        
34: R26         Summary of Significant Accounting Policies          HTML     21K 
                (Details 1)                                                      
35: R27         Summary of Significant Accounting Policies          HTML     27K 
                (Details Narrative)                                              
36: R28         Acquired Assets and Assumed Liabilities of          HTML     41K 
                Discontinued Operations (Details)                                
37: R29         Acquired Assets and Assumed Liabilities of          HTML     31K 
                Discontinued Operations (Details 1)                              
38: R30         Acquired Assets and Assumed Liabilities of          HTML     28K 
                Discontinued Operations (Details 2)                              
39: R31         Acquired Assets and Assumed Liabilities of          HTML     80K 
                Discontinued Operations (Details Narrative)                      
40: R32         Prepaid Expenses (Details Narrative)                HTML     20K 
41: R33         Settlement Agreements (Details Narrative)           HTML     25K 
42: R34         Related Party Transactions and Balances (Details    HTML     21K 
                Narrative)                                                       
43: R35         Bridge Loan From Affiliates (Details Narrative)     HTML     19K 
44: R36         Capital Stock (Details)                             HTML     21K 
45: R37         Capital Stock (Details 1)                           HTML     35K 
46: R38         Capital Stock (Details Narrative)                   HTML     61K 
47: R39         Income Taxes (Details)                              HTML     26K 
48: R40         Income Taxes (Details 1)                            HTML     29K 
49: R41         Income Taxes (Details Narrative)                    HTML     28K 
50: R42         Westech Merger (Details Narrative)                  HTML     31K 
51: R43         Subsequent Events (Details Narrative)               HTML     33K 
54: XML         IDEA XML File -- Filing Summary                      XML     99K 
52: XML         XBRL Instance -- gwsn_10k_htm                        XML    715K 
53: EXCEL       IDEA Workbook of Financial Reports                  XLSX     63K 
 6: EX-101.CAL  XBRL Calculations -- gwsn-20211231_cal               XML    106K 
 8: EX-101.DEF  XBRL Definitions -- gwsn-20211231_def                XML    295K 
 5: EX-101.LAB  XBRL Labels -- gwsn-20211231_lab                     XML    582K 
 7: EX-101.PRE  XBRL Presentations -- gwsn-20211231_pre              XML    485K 
 4: EX-101.SCH  XBRL Schema -- gwsn-20211231                         XSD    121K 
55: JSON        XBRL Instance as JSON Data -- MetaLinks              229±   305K 
56: ZIP         XBRL Zipped Folder -- 0001477932-22-002075-xbrl      Zip    118K

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

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<!-- Date of creation: 04/05/2022 -->
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<!-- Copyright (c) 2022 I-NET Business Solutions, Inc. All Rights Reserved. -->
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<link:roleRef roleURI="http://gulfwestsecurity.com/role/Cover" xlink:href="gwsn-20211231.xsd#Cover" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/ConsolidatedBalanceSheets" xlink:href="gwsn-20211231.xsd#ConsolidatedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:href="gwsn-20211231.xsd#ConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/ConsolidatedStatementsOfOperations" xlink:href="gwsn-20211231.xsd#ConsolidatedStatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/ConsolidatedStatementsOfDeficiencyInStockholdersEquity" xlink:href="gwsn-20211231.xsd#ConsolidatedStatementsOfDeficiencyInStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="gwsn-20211231.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/NatureOfTheBusiness" xlink:href="gwsn-20211231.xsd#NatureOfTheBusiness" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="gwsn-20211231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperations" xlink:href="gwsn-20211231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/PrepaidExpenses" xlink:href="gwsn-20211231.xsd#PrepaidExpenses" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SettlementAgreements" xlink:href="gwsn-20211231.xsd#SettlementAgreements" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/RelatedPartyTransactionsAndBalances" xlink:href="gwsn-20211231.xsd#RelatedPartyTransactionsAndBalances" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/BridgeLoan" xlink:href="gwsn-20211231.xsd#BridgeLoan" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CapitalStock" xlink:href="gwsn-20211231.xsd#CapitalStock" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/IncomeTaxes" xlink:href="gwsn-20211231.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CONTINGENCIES" xlink:href="gwsn-20211231.xsd#CONTINGENCIES" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/WestechMerger" xlink:href="gwsn-20211231.xsd#WestechMerger" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SubsequentEvents" xlink:href="gwsn-20211231.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="gwsn-20211231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="gwsn-20211231.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsTables" xlink:href="gwsn-20211231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CapitalStockTables" xlink:href="gwsn-20211231.xsd#CapitalStockTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/IncomeTaxesTables" xlink:href="gwsn-20211231.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/NatureOfTheBusinessDetailsNarrative" xlink:href="gwsn-20211231.xsd#NatureOfTheBusinessDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="gwsn-20211231.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesDetails1" xlink:href="gwsn-20211231.xsd#SummaryOfSignificantAccountingPoliciesDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="gwsn-20211231.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails" xlink:href="gwsn-20211231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails1" xlink:href="gwsn-20211231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails2" xlink:href="gwsn-20211231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetails2" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetailsNarrative" xlink:href="gwsn-20211231.xsd#AcquiredAssetsAndAssumedLiabilitiesOfDiscontinuedOperationsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/PrepaidExpensesDetailsNarrative" xlink:href="gwsn-20211231.xsd#PrepaidExpensesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SettlementAgreementsDetailsNarrative" xlink:href="gwsn-20211231.xsd#SettlementAgreementsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/RelatedPartyTransactionsAndBalancesDetailsNarrative" xlink:href="gwsn-20211231.xsd#RelatedPartyTransactionsAndBalancesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/BridgeLoanFromAffiliatesDetailsNarrative" xlink:href="gwsn-20211231.xsd#BridgeLoanFromAffiliatesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CapitalStockDetails" xlink:href="gwsn-20211231.xsd#CapitalStockDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CapitalStockDetails1" xlink:href="gwsn-20211231.xsd#CapitalStockDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/CapitalStockDetailsNarrative" xlink:href="gwsn-20211231.xsd#CapitalStockDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/IncomeTaxesDetails" xlink:href="gwsn-20211231.xsd#IncomeTaxesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/IncomeTaxesDetails1" xlink:href="gwsn-20211231.xsd#IncomeTaxesDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/IncomeTaxesDetailsNarrative" xlink:href="gwsn-20211231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/WestechMergerDetailsNarrative" xlink:href="gwsn-20211231.xsd#WestechMergerDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gulfwestsecurity.com/role/SubsequentEventsDetailsNarrative" xlink:href="gwsn-20211231.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/Cover" xlink:title="00000001 - Document - Document and Entity Information"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gulfwestsecurity.com/role/ConsolidatedBalanceSheets" xlink:title="000002 - Statement - CONSOLIDATED BALANCE SHEETS">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCash" xlink:type="arc" weight="1"/>
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<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:label="loc_us-gaapBusinessCombinationContingentConsiderationLiability"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapBusinessCombinationContingentConsiderationLiability" xlink:type="arc" weight="1"/>
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<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapBridgeLoan" xlink:type="arc" weight="1"/>
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue"/>
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<link:loc xlink:type="locator" xlink:href="gwsn-20211231.xsd#gwsn_PreferredStockValueOutstandingSeriesD" xlink:label="loc_gwsnPreferredStockValueOutstandingSeriesD"/>
<link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_gwsnPreferredStockValueOutstandingSeriesD" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="gwsn-20211231.xsd#gwsn_PreferredStockSharesOutstandingSeriesC" xlink:label="loc_gwsnPreferredStockSharesOutstandingSeriesC"/>
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<link:loc xlink:type="locator" xlink:href="gwsn-20211231.xsd#gwsn_PreferredStockSharesOutstandingSeriesB" xlink:label="loc_gwsnPreferredStockSharesOutstandingSeriesB"/>
<link:calculationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_gwsnPreferredStockSharesOutstandingSeriesB" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="gwsn-20211231.xsd#gwsn_PreferredStockSharesIssuedAndOutstandingSeriesA" xlink:label="loc_gwsnPreferredStockSharesIssuedAndOutstandingSeriesA"/>
<link:calculationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_gwsnPreferredStockSharesIssuedAndOutstandingSeriesA" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity"/>
<link:calculationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1"/>
<link:calculationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1"/>
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5 Previous Filings that this Filing References

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

 4/04/22  Gulf West Security Network, Inc.  8-K:3,5,9   3/29/22   13:1.1M                                   Discount Edgar/FA
 4/18/19  Gulf West Security Network, Inc.  10-K/A     12/31/18   47:3.6M                                   Kenneth I Denos PC/FA
 9/24/18  Gulf West Security Network, Inc.  8-K:5,9     9/05/18    5:747K                                   Kenneth I Denos PC/FA
 9/28/17  Gulf West Security Network, Inc.  8-K:1,2,3,9 9/19/17    8:501K                                   Kenneth I Denos PC/FA
 2/07/14  Gulf West Security Network, Inc.  S-1/A                  8:2.3M                                   Stoppenhagen Eric
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Filing Submission 0001477932-22-002075   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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