SEC Info  
    Home      Search      My Interests      Help      Sign In      Please Sign In

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

On:  Tuesday, 2/13/24, at 6:09am ET   ·   For:  12/31/23   ·   Accession #:  1493152-24-5960   ·   File #:  333-226515

Previous ‘10-Q’:  ‘10-Q’ on 2/13/24 for 9/30/23   ·   Latest ‘10-Q’:  This Filing   ·   1 Reference:  To:  Gpods, Inc. – ‘S-1’ on 8/2/18

Find Words in Filings emoji
 
  in    Show  and   Hints

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

 2/13/24  Gpods, Inc.                       10-Q       12/31/23   42:2.6M                                   M2 Compliance LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    630K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     18K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     18K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     15K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     15K 
11: R1          Cover                                               HTML     63K 
12: R2          Condensed Balance Sheets                            HTML     89K 
13: R3          Condensed Balance Sheets (Parenthetical)            HTML     36K 
14: R4          Condensed Statement of Operations (Unaudited)       HTML     67K 
15: R5          Condensed Statements of Stockholders' Equity        HTML     47K 
                (Deficit)                                                        
16: R6          Condensed Statements of Stockholders' Equity        HTML     19K 
                (Deficit) (Parenthetical)                                        
17: R7          Condensed Statement of Cash Flows (Unaudited)       HTML     82K 
18: R8          Summary of Significant Accounting Policies          HTML     45K 
19: R9          Going Concern                                       HTML     21K 
20: R10         Intangible Assets and Capitalized Costs             HTML     26K 
21: R11         Related Party Notes Payable and Other Related       HTML     39K 
                Party Transactions                                               
22: R12         Notes Payable and Investor Stock Payable            HTML     25K 
23: R13         Income Taxes                                        HTML     33K 
24: R14         Share Capital                                       HTML     34K 
25: R15         Subsequent Events                                   HTML     19K 
26: R16         Summary of Significant Accounting Policies          HTML     82K 
                (Policies)                                                       
27: R17         Income Taxes (Tables)                               HTML     28K 
28: R18         Summary of Significant Accounting Policies          HTML     16K 
                (Details Narrative)                                              
29: R19         Going Concern (Details Narrative)                   HTML     32K 
30: R20         Intangible Assets and Capitalized Costs (Details    HTML     30K 
                Narrative)                                                       
31: R21         Related Party Notes Payable and Other Related       HTML     91K 
                Party Transactions (Details Narrative)                           
32: R22         Notes Payable and Investor Stock Payable (Details   HTML     48K 
                Narrative)                                                       
33: R23         Schedule of Deferred Tax Asset (Details)            HTML     22K 
34: R24         Schedule of Reconciliation Between Statutory Rate   HTML     23K 
                and the Effective Tax Rate (Details)                             
35: R25         Income Taxes (Details Narrative)                    HTML     22K 
36: R26         Share Capital (Details Narrative)                   HTML     61K 
37: R27         Subsequent Events (Details Narrative)               HTML     20K 
39: XML         IDEA XML File -- Filing Summary                      XML     65K 
42: XML         XBRL Instance -- form10-q_htm                        XML    435K 
38: EXCEL       IDEA Workbook of Financial Report Info              XLSX     62K 
 7: EX-101.CAL  Inline XBRL Taxonomy Extension Calculation           XML     91K 
                Linkbase Document -- gpod-20231231_cal                           
 8: EX-101.DEF  Inline XBRL Taxonomy Extension Definition Linkbase   XML    189K 
                Document -- gpod-20231231_def                                    
 9: EX-101.LAB  Inline XBRL Taxonomy Extension Label Linkbase        XML    484K 
                Document -- gpod-20231231_lab                                    
10: EX-101.PRE  Inline XBRL Taxonomy Extension Presentation          XML    360K 
                Linkbase Document -- gpod-20231231_pre                           
 6: EX-101.SCH  Inline XBRL Taxonomy Extension Schema Document --    XSD     63K 
                gpod-20231231                                                    
40: JSON        XBRL Instance as JSON Data -- MetaLinks              227±   322K 
41: ZIP         XBRL Zipped Folder -- 0001493152-24-005960-xbrl      Zip    159K 


‘EX-101.CAL’   —   Inline XBRL Taxonomy Extension Calculation Linkbase Document — gpod-20231231_cal


This Exhibit is an XBRL File.


                                                                                                                                                                                
<?xml version="1.0" standalone="no" encoding="windows-1252"?>
<!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.21a -->
<!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
<!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<link:roleRef roleURI="http://gpodsinc.com/role/Cover" xlink:href="gpod-20231231.xsd#Cover" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/BalanceSheets" xlink:href="gpod-20231231.xsd#BalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/BalanceSheetsParenthetical" xlink:href="gpod-20231231.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/StatementOfOperations" xlink:href="gpod-20231231.xsd#StatementOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/StatementsOfStockholdersEquityDeficit" xlink:href="gpod-20231231.xsd#StatementsOfStockholdersEquityDeficit" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/StatementsOfStockholdersEquityDeficitParenthetical" xlink:href="gpod-20231231.xsd#StatementsOfStockholdersEquityDeficitParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/StatementOfCashFlows" xlink:href="gpod-20231231.xsd#StatementOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="gpod-20231231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/GoingConcern" xlink:href="gpod-20231231.xsd#GoingConcern" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/IntangibleAssetsAndCapitalizedCosts" xlink:href="gpod-20231231.xsd#IntangibleAssetsAndCapitalizedCosts" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/RelatedPartyNotesPayableAndOtherRelatedPartyTransactions" xlink:href="gpod-20231231.xsd#RelatedPartyNotesPayableAndOtherRelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/NotesPayableAndInvestorStockPayable" xlink:href="gpod-20231231.xsd#NotesPayableAndInvestorStockPayable" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/IncomeTaxes" xlink:href="gpod-20231231.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/ShareCapital" xlink:href="gpod-20231231.xsd#ShareCapital" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/SubsequentEvents" xlink:href="gpod-20231231.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="gpod-20231231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/IncomeTaxesTables" xlink:href="gpod-20231231.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="gpod-20231231.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/GoingConcernDetailsNarrative" xlink:href="gpod-20231231.xsd#GoingConcernDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/IntangibleAssetsAndCapitalizedCostsDetailsNarrative" xlink:href="gpod-20231231.xsd#IntangibleAssetsAndCapitalizedCostsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/RelatedPartyNotesPayableAndOtherRelatedPartyTransactionsDetailsNarrative" xlink:href="gpod-20231231.xsd#RelatedPartyNotesPayableAndOtherRelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/NotesPayableAndInvestorStockPayableDetailsNarrative" xlink:href="gpod-20231231.xsd#NotesPayableAndInvestorStockPayableDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/ScheduleOfDeferredTaxAssetDetails" xlink:href="gpod-20231231.xsd#ScheduleOfDeferredTaxAssetDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/ScheduleOfReconciliationBetweenStatutoryRateAndEffectiveTaxRateDetails" xlink:href="gpod-20231231.xsd#ScheduleOfReconciliationBetweenStatutoryRateAndEffectiveTaxRateDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/IncomeTaxesDetailsNarrative" xlink:href="gpod-20231231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/ShareCapitalDetailsNarrative" xlink:href="gpod-20231231.xsd#ShareCapitalDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gpodsinc.com/role/SubsequentEventsDetailsNarrative" xlink:href="gpod-20231231.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/Cover" xlink:title="00000001 - Document - Cover"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/BalanceSheets" xlink:title="00000002 - Statement - Condensed Balance Sheets">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.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/2023/elts/us-gaap-2023.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets"/>
<link:calculationArc order="1" 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/2023/elts/us-gaap-2023.xsd#us-gaap_OtherInventoryCapitalizedCosts" xlink:label="loc_us-gaapOtherInventoryCapitalizedCosts"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherInventoryCapitalizedCosts" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssetsNoncurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapNotesPayableCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="gpod-20231231.xsd#GPOD_InvestorStockPayableCurrent" xlink:label="loc_GPODInvestorStockPayableCurrent"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_GPODInvestorStockPayableCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity"/>
<link:calculationArc order="1" 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"/>
<link:calculationArc order="2" 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:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Balance Sheets (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/StatementOfOperations" xlink:title="00000004 - Statement - Condensed Statement of Operations (Unaudited)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LaborAndRelatedExpense" xlink:label="loc_us-gaapLaborAndRelatedExpense"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapLaborAndRelatedExpense" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfessionalFees" xlink:label="loc_us-gaapProfessionalFees"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapProfessionalFees" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LegalFees" xlink:label="loc_us-gaapLegalFees"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapLegalFees" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DevelopmentCosts" xlink:label="loc_us-gaapDevelopmentCosts"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapDevelopmentCosts" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapOtherGeneralAndAdministrativeExpense"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOtherGeneralAndAdministrativeExpense" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ImpairmentOfIntangibleAssetsFinitelived" xlink:label="loc_us-gaapImpairmentOfIntangibleAssetsFinitelived"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapImpairmentOfIntangibleAssetsFinitelived" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/StatementsOfStockholdersEquityDeficit" xlink:title="00000005 - Statement - Condensed Statements of Stockholders&apos; Equity (Deficit)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/StatementsOfStockholdersEquityDeficitParenthetical" xlink:title="00000006 - Statement - Condensed Statements of Stockholders&apos; Equity (Deficit) (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/StatementOfCashFlows" xlink:title="00000007 - Statement - Condensed Statement of Cash Flows (Unaudited)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetImpairmentCharges" xlink:label="loc_us-gaapAssetImpairmentCharges"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAssetImpairmentCharges" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableRelatedParties"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableRelatedParties" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="loc_us-gaapRepaymentsOfShortTermDebt"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfShortTermDebt" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromNotesPayable" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="00000008 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/GoingConcern" xlink:title="00000009 - Disclosure - GOING CONCERN"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/IntangibleAssetsAndCapitalizedCosts" xlink:title="00000010 - Disclosure - INTANGIBLE ASSETS AND CAPITALIZED COSTS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/RelatedPartyNotesPayableAndOtherRelatedPartyTransactions" xlink:title="00000011 - Disclosure - RELATED PARTY NOTES PAYABLE AND OTHER RELATED PARTY TRANSACTIONS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/NotesPayableAndInvestorStockPayable" xlink:title="00000012 - Disclosure - NOTES PAYABLE AND INVESTOR STOCK PAYABLE"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/IncomeTaxes" xlink:title="00000013 - Disclosure - INCOME TAXES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/ShareCapital" xlink:title="00000014 - Disclosure - SHARE CAPITAL"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/SubsequentEvents" xlink:title="00000015 - Disclosure - SUBSEQUENT EVENTS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000016 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/IncomeTaxesTables" xlink:title="00000017 - Disclosure - INCOME TAXES (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000018 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/GoingConcernDetailsNarrative" xlink:title="00000019 - Disclosure - GOING CONCERN (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/IntangibleAssetsAndCapitalizedCostsDetailsNarrative" xlink:title="00000020 - Disclosure - INTANGIBLE ASSETS AND CAPITALIZED COSTS (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/RelatedPartyNotesPayableAndOtherRelatedPartyTransactionsDetailsNarrative" xlink:title="00000021 - Disclosure - RELATED PARTY NOTES PAYABLE AND OTHER RELATED PARTY TRANSACTIONS (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/NotesPayableAndInvestorStockPayableDetailsNarrative" xlink:title="00000022 - Disclosure - NOTES PAYABLE AND INVESTOR STOCK PAYABLE (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/ScheduleOfDeferredTaxAssetDetails" xlink:title="00000023 - Disclosure - SCHEDULE OF DEFERRED TAX ASSET (Details)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="loc_us-gaapDeferredTaxAssetsGross"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="loc_us-gaapDeferredTaxAssetsNet"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsNet" xlink:to="loc_us-gaapDeferredTaxAssetsGross" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsNet" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="-1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/ScheduleOfReconciliationBetweenStatutoryRateAndEffectiveTaxRateDetails" xlink:title="00000024 - Disclosure - SCHEDULE OF RECONCILIATION BETWEEN STATUTORY RATE AND THE EFFECTIVE TAX RATE (Details)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:label="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:label="loc_us-gaapEffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:to="loc_us-gaapEffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" xlink:label="loc_us-gaapEffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:to="loc_us-gaapEffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="gpod-20231231.xsd#GPOD_EffectiveIncomeTaxRateReconciliationChangeInValuationAllowance" xlink:label="loc_GPODEffectiveIncomeTaxRateReconciliationChangeInValuationAllowance"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapEffectiveIncomeTaxRateContinuingOperations" xlink:to="loc_GPODEffectiveIncomeTaxRateReconciliationChangeInValuationAllowance" xlink:type="arc" weight="-1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000025 - Disclosure - INCOME TAXES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/ShareCapitalDetailsNarrative" xlink:title="00000026 - Disclosure - SHARE CAPITAL (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://gpodsinc.com/role/SubsequentEventsDetailsNarrative" xlink:title="00000027 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)"/>
</link:linkbase>


1 Previous Filing that this Filing References

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

 8/02/18  Gpods, Inc.                       S-1                   11:2.6M                                   Action Edgar Fil… Svc/FA
Top
Filing Submission 0001493152-24-005960   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
AboutPrivacyRedactionsHelp — Mon., May 13, 10:19:11.0am ET