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Esports Entertainment Group, Inc. – ‘10-Q’ for 12/31/20 – ‘EX-101.PRE’

On:  Tuesday, 2/16/21, at 5:30pm ET   ·   For:  12/31/20   ·   Accession #:  1493152-21-4048   ·   File #:  1-39262

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

 2/16/21  Esports Entertainment Group, Inc. 10-Q       12/31/20   75:4.2M                                   M2 Compliance LLC/FA

Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    337K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     22K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     22K 
12: R1          Document and Entity Information                     HTML     49K 
13: R2          Condensed Consolidated Balance Sheets               HTML    123K 
14: R3          Condensed Consolidated Balance Sheets               HTML     38K 
                (Parenthetical)                                                  
15: R4          Condensed Consolidated Statements of Operations     HTML     94K 
                and Comprehensive Loss (Unaudited)                               
16: R5          Condensed Consolidated Statements of Changes in     HTML     92K 
                Stockholders' Equity (Deficit) (Unaudited)                       
17: R6          Condensed Consolidated Statements of Cash Flows     HTML    156K 
                (Unaudited)                                                      
18: R7          Condensed Consolidated Statements of Cash Flows     HTML     22K 
                (Parenthetical)                                                  
19: R8          Nature of Operations                                HTML     25K 
20: R9          Summary of Significant Accounting Policies          HTML     72K 
21: R10         Business Acquisitions                               HTML     45K 
22: R11         Prepaid Expenses and Other Current Assets           HTML     28K 
23: R12         Equipment                                           HTML     27K 
24: R13         Intangible Assets                                   HTML     29K 
25: R14         Loans Receivable                                    HTML     23K 
26: R15         Other Receivables                                   HTML     24K 
27: R16         Other Non-Current Assets                            HTML     25K 
28: R17         Related Party Transactions                          HTML     25K 
29: R18         Leases                                              HTML     28K 
30: R19         Notes payable                                       HTML     24K 
31: R20         Commitments and Contingencies                       HTML     30K 
32: R21         Revenue Recognition                                 HTML     33K 
33: R22         Equity                                              HTML     45K 
34: R23         Subsequent Events                                   HTML     40K 
35: R24         Summary of Significant Accounting Policies          HTML    137K 
                (Policies)                                                       
36: R25         Summary of Significant Accounting Policies          HTML     29K 
                (Tables)                                                         
37: R26         Business Acquisitions (Tables)                      HTML     41K 
38: R27         Prepaid Expenses and Other Current Assets (Tables)  HTML     28K 
39: R28         Equipment (Tables)                                  HTML     27K 
40: R29         Intangible Assets (Tables)                          HTML     29K 
41: R30         Other Receivables (Tables)                          HTML     24K 
42: R31         Other Non-Current Assets (Tables)                   HTML     25K 
43: R32         Leases (Tables)                                     HTML     25K 
44: R33         Revenue Recognition (Tables)                        HTML     30K 
45: R34         Equity (Tables)                                     HTML     41K 
46: R35         Summary of Significant Accounting Policies          HTML     49K 
                (Details Narrative)                                              
47: R36         Summary of Significant Accounting Policies -        HTML     24K 
                Schedule of Estimated Useful Life of Asset                       
                (Details)                                                        
48: R37         Summary of Significant Accounting Policies -        HTML     30K 
                Schedule of Weighted Average Diluted Common Shares               
                Outstanding (Details)                                            
49: R38         Business Acquisitions (Details Narrative)           HTML     52K 
50: R39         Business Acquisitions - Schedule of Preliminary     HTML     62K 
                Purchase Price Allocation of Acquisition (Details)               
51: R40         Business Acquisitions - Schedule of Unaudited Pro   HTML     27K 
                Forma Operating Results (Details)                                
52: R41         Prepaid Expenses and Other Current Assets           HTML     40K 
                (Details)                                                        
53: R42         Equipment (Details Narrative)                       HTML     23K 
54: R43         Equipment - Schedule of Fixed Assets (Details)      HTML     30K 
55: R44         Intangible Assets (Details Narrative)               HTML     23K 
56: R45         Intangible Assets - Schedule of Intangible Assets   HTML     38K 
                (Details)                                                        
57: R46         Loans Receivable (Details Narrative)                HTML     28K 
58: R47         Other Receivables - Schedule of Other Receivables   HTML     26K 
                (Details)                                                        
59: R48         Other Non-Current Assets - Schedule of Other        HTML     27K 
                Non-Current Assets (Details)                                     
60: R49         Related Party Transactions (Details Narrative)      HTML     35K 
61: R50         Leases (Details Narrative)                          HTML     35K 
62: R51         Leases - Schedule of Maturity of Operating Lease    HTML     31K 
                Liability (Details)                                              
63: R52         Notes Payable (Details Narrative)                   HTML     30K 
64: R53         Commitments and Contingencies (Details Narrative)   HTML     94K 
65: R54         Revenue Recognition (Details Narrative)             HTML     36K 
66: R55         Revenue Recognition - Schedule of Disaggregated by  HTML     30K 
                Revenue (Details)                                                
67: R56         Revenue Recognition - Schedule of Revenues from     HTML     28K 
                Contracts with Customers Disaggregated by                        
                Geographical Area (Details)                                      
68: R57         Equity (Details Narrative)                          HTML    133K 
69: R58         Equity - Schedule of Warrant Activities (Details)   HTML     49K 
70: R59         Equity - Schedule of Stock Option Activity          HTML     37K 
                (Details)                                                        
71: R60         Equity - Schedule of Weighted Average Assumptions   HTML     33K 
                Valued Using Black-Scholes Option Pricing Model                  
                (Details)                                                        
72: R61         Subsequent Events (Details Narrative)               HTML     90K 
74: XML         IDEA XML File -- Filing Summary                      XML    135K 
73: EXCEL       IDEA Workbook of Financial Reports                  XLSX     99K 
 6: EX-101.INS  XBRL Instance -- gmbl-20201231                       XML   1.08M 
 8: EX-101.CAL  XBRL Calculations -- gmbl-20201231_cal               XML    191K 
 9: EX-101.DEF  XBRL Definitions -- gmbl-20201231_def                XML    501K 
10: EX-101.LAB  XBRL Labels -- gmbl-20201231_lab                     XML   1.12M 
11: EX-101.PRE  XBRL Presentations -- gmbl-20201231_pre              XML    778K 
 7: EX-101.SCH  XBRL Schema -- gmbl-20201231                         XSD    205K 
75: ZIP         XBRL Zipped Folder -- 0001493152-21-004048-xbrl      Zip    136K 


‘EX-101.PRE’   —   XBRL Presentations — gmbl-20201231_pre


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/BalanceSheets" xlink:href="gmbl-20201231.xsd#BalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/BalanceSheetsParenthetical" xlink:href="gmbl-20201231.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:href="gmbl-20201231.xsd#StatementsOfOperationsAndComprehensiveLoss" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:href="gmbl-20201231.xsd#StatementsOfChangesInStockholdersEquityDeficit" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/StatementsOfCashFlows" xlink:href="gmbl-20201231.xsd#StatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/StatementsOfCashFlowsParenthetical" xlink:href="gmbl-20201231.xsd#StatementsOfCashFlowsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/NatureOfOperations" xlink:href="gmbl-20201231.xsd#NatureOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="gmbl-20201231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/BusinessAcquisitions" xlink:href="gmbl-20201231.xsd#BusinessAcquisitions" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/PrepaidExpensesAndOtherCurrentAssets" xlink:href="gmbl-20201231.xsd#PrepaidExpensesAndOtherCurrentAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/Equipment" xlink:href="gmbl-20201231.xsd#Equipment" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/IntangibleAssets" xlink:href="gmbl-20201231.xsd#IntangibleAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/LoansReceivable" xlink:href="gmbl-20201231.xsd#LoansReceivable" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/OtherReceivables" xlink:href="gmbl-20201231.xsd#OtherReceivables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/OtherNon-currentAssets" xlink:href="gmbl-20201231.xsd#OtherNon-currentAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/RelatedPartyTransactions" xlink:href="gmbl-20201231.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/Leases" xlink:href="gmbl-20201231.xsd#Leases" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/NotesPayable" xlink:href="gmbl-20201231.xsd#NotesPayable" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/CommitmentsAndContingencies" xlink:href="gmbl-20201231.xsd#CommitmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/RevenueRecognition" xlink:href="gmbl-20201231.xsd#RevenueRecognition" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/Equity" xlink:href="gmbl-20201231.xsd#Equity" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/SubsequentEvents" xlink:href="gmbl-20201231.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="gmbl-20201231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="gmbl-20201231.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/BusinessAcquisitionsTables" xlink:href="gmbl-20201231.xsd#BusinessAcquisitionsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/PrepaidExpensesAndOtherCurrentAssetsTables" xlink:href="gmbl-20201231.xsd#PrepaidExpensesAndOtherCurrentAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/EquipmentTables" xlink:href="gmbl-20201231.xsd#EquipmentTables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/IntangibleAssetsTables" xlink:href="gmbl-20201231.xsd#IntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/OtherReceivablesTables" xlink:href="gmbl-20201231.xsd#OtherReceivablesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/OtherNon-currentAssetsTables" xlink:href="gmbl-20201231.xsd#OtherNon-currentAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/LeasesTables" xlink:href="gmbl-20201231.xsd#LeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/RevenueRecognitionTables" xlink:href="gmbl-20201231.xsd#RevenueRecognitionTables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/EquityTables" xlink:href="gmbl-20201231.xsd#EquityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="gmbl-20201231.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfEstimatedUsefulLifeOfAssetDetails" xlink:href="gmbl-20201231.xsd#SummaryOfSignificantAccountingPolicies-ScheduleOfEstimatedUsefulLifeOfAssetDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfWeightedAverageDilutedCommonSharesOutstandingDetails" xlink:href="gmbl-20201231.xsd#SummaryOfSignificantAccountingPolicies-ScheduleOfWeightedAverageDilutedCommonSharesOutstandingDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/BusinessAcquisitionsDetailsNarrative" xlink:href="gmbl-20201231.xsd#BusinessAcquisitionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/BusinessAcquisitions-ScheduleOfPreliminaryPurchasePriceAllocationOfAcquisitionDetails" xlink:href="gmbl-20201231.xsd#BusinessAcquisitions-ScheduleOfPreliminaryPurchasePriceAllocationOfAcquisitionDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/BusinessAcquisitions-ScheduleOfUnauditedProFormaOperatingResultsDetails" xlink:href="gmbl-20201231.xsd#BusinessAcquisitions-ScheduleOfUnauditedProFormaOperatingResultsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/PrepaidExpensesAndOtherCurrentAssetsDetails" xlink:href="gmbl-20201231.xsd#PrepaidExpensesAndOtherCurrentAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/EquipmentDetailsNarrative" xlink:href="gmbl-20201231.xsd#EquipmentDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/Equipment-ScheduleOfFixedAssetsDetails" xlink:href="gmbl-20201231.xsd#Equipment-ScheduleOfFixedAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/IntangibleAssetsDetailsNarrative" xlink:href="gmbl-20201231.xsd#IntangibleAssetsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/IntangibleAssets-ScheduleOfIntangibleAssetsDetails" xlink:href="gmbl-20201231.xsd#IntangibleAssets-ScheduleOfIntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/LoansReceivableDetailsNarrative" xlink:href="gmbl-20201231.xsd#LoansReceivableDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/OtherReceivables-ScheduleOfOtherReceivablesDetails" xlink:href="gmbl-20201231.xsd#OtherReceivables-ScheduleOfOtherReceivablesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/OtherNon-currentAssets-ScheduleOfOtherNon-currentAssetsDetails" xlink:href="gmbl-20201231.xsd#OtherNon-currentAssets-ScheduleOfOtherNon-currentAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="gmbl-20201231.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/LeasesDetailsNarrative" xlink:href="gmbl-20201231.xsd#LeasesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/Leases-ScheduleOfMaturityOfOperatingLeaseLiabilityDetails" xlink:href="gmbl-20201231.xsd#Leases-ScheduleOfMaturityOfOperatingLeaseLiabilityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://Esportsentertainmentgroup.com/role/NotesPayableDetailsNarrative" xlink:href="gmbl-20201231.xsd#NotesPayableDetailsNarrative" xlink:type="simple"/>
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2 Subsequent Filings that Reference this Filing

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

 9/03/21  Esports Entertainment Group, Inc. 424B5                  1:643K                                   M2 Compliance LLC/FA
 8/13/21  Esports Entertainment Group, Inc. S-3                    3:482K                                   M2 Compliance LLC/FA


5 Previous Filings that this Filing References

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

 3/30/20  Esports Entertainment Group, Inc. S-1/A                  7:6.9M                                   EdgarAgents LLC/FA
 2/24/20  Esports Entertainment Group, Inc. S-1/A                  9:6.4M                                   EdgarAgents LLC/FA
 2/13/20  Esports Entertainment Group, Inc. S-1/A                  8:7.8M                                   EdgarAgents LLC/FA
12/20/19  Esports Entertainment Group, Inc. 8-K:1,2,3,911/15/19    2:44K                                    EdgarAgents LLC/FA
10/30/19  Esports Entertainment Group, Inc. S-1/A                  4:3.8M                                   EdgarAgents LLC/FA
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Filing Submission 0001493152-21-004048   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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