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PetroGas Co – ‘10-Q’ for 12/31/19 – ‘EX-101.CAL’

On:  Monday, 2/10/20, at 1:56pm ET   ·   For:  12/31/19   ·   Accession #:  1640334-20-228   ·   File #:  0-56057

Previous ‘10-Q’:  ‘10-Q’ on 11/4/19 for 9/30/19   ·   Next:  ‘10-Q’ on 7/27/20 for 6/30/20   ·   Latest:  ‘10-Q’ on 1/23/24 for 12/31/23

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

 2/10/20  PetroGas Co                       10-Q       12/31/19   40:1.4M                                   Pubco Reporting … Inc/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    240K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     19K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     15K 
29: R1          Document and Entity Information                     HTML     58K 
13: R2          Balance Sheets                                      HTML     75K 
23: R3          Balance Sheets (Parenthetical)                      HTML     27K 
33: R4          Statements of Operations                            HTML     49K 
28: R5          Statement Of Stockholder's Equity                   HTML     49K 
12: R6          Statement of Cash Flows                             HTML     67K 
22: R7          Description of Business and Basis of Persentation   HTML     18K 
34: R8          Going Concern                                       HTML     17K 
27: R9          Summary of Significant Accounting Policies          HTML     33K 
25: R10         Asset Retirement Obligations                        HTML     19K 
38: R11         Promissory Note Related Party                       HTML     18K 
17: R12         Promissory Note                                     HTML     16K 
15: R13         Convertible Promissory Notes                        HTML     25K 
26: R14         Common Stock                                        HTML     19K 
39: R15         Related Party Transactions                          HTML     16K 
18: R16         Subsequent Events                                   HTML     15K 
16: R17         Summary of Significant Accounting Policies          HTML     66K 
                (Policies)                                                       
24: R18         Asset Retirement Obligations (Tables)               HTML     17K 
40: R19         Description of Business and Basis of Persentation   HTML     16K 
                (Details Narrative)                                              
19: R20         Going Concern (Details Narrative)                   HTML     16K 
10: R21         Summary of Significant Accounting Policies          HTML     19K 
                (Details Narrative)                                              
30: R22         Asset Retirement Obligations (Details)              HTML     20K 
35: R23         Asset Retirement Obligations (Details Narrative)    HTML     16K 
20: R24         Promissory Note - Related Party (Details            HTML     37K 
                Narrative)                                                       
11: R25         Promissory Note (Details Narrative)                 HTML     24K 
31: R26         Convertible Promissory Notes (Details Narrative)    HTML     76K 
36: R27         Common Stock (Details Narrative)                    HTML     38K 
21: R28         Related Party Transactions (Details Narrative)      HTML     19K 
32: XML         IDEA XML File -- Filing Summary                      XML     65K 
14: EXCEL       IDEA Workbook of Financial Reports                  XLSX     34K 
 4: EX-101.INS  XBRL Instance -- ptco-20191231                       XML    371K 
 7: EX-101.CAL  XBRL Calculations -- ptco-20191231_cal               XML     37K 
 9: EX-101.DEF  XBRL Definitions -- ptco-20191231_def                XML    148K 
 6: EX-101.LAB  XBRL Labels -- ptco-20191231_lab                     XML    358K 
 8: EX-101.PRE  XBRL Presentations -- ptco-20191231_pre              XML    301K 
 5: EX-101.SCH  XBRL Schema -- ptco-20191231                         XSD     73K 
37: ZIP         XBRL Zipped Folder -- 0001640334-20-000228-xbrl      Zip     54K 


‘EX-101.CAL’   —   XBRL Calculations — ptco-20191231_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" standalone="yes" encoding="windows-1252"?>
<!-- XBRL Document Created with XBRLMaster -->
<!-- Version: 1.3.08 -->
<!-- Based on XBRL 2.1 -->
<!-- Date of creation: 02/10/2020 -->
<!-- Copyright (c) 2020 NTDAS Inc. All Rights Reserved. -->
<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://petro-gas.co/role/DocumentAndEntityInformation" xlink:href="ptco-20191231.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/BalanceSheets" xlink:href="ptco-20191231.xsd#BalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/BalanceSheetsParenthetical" xlink:href="ptco-20191231.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/StatementsOfOperations" xlink:href="ptco-20191231.xsd#StatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/StatementOfStockholdersEquity" xlink:href="ptco-20191231.xsd#StatementOfStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/StatementOfCashFlows" xlink:href="ptco-20191231.xsd#StatementOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/DescriptionOfBusinessAndBasisOfPersentation" xlink:href="ptco-20191231.xsd#DescriptionOfBusinessAndBasisOfPersentation" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/GoingConcern" xlink:href="ptco-20191231.xsd#GoingConcern" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/SummaryOfSignificantAccountingPolicies" xlink:href="ptco-20191231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/AssetRetirementObligations" xlink:href="ptco-20191231.xsd#AssetRetirementObligations" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/PromissoryNoteRelatedParty" xlink:href="ptco-20191231.xsd#PromissoryNoteRelatedParty" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/PromissoryNote" xlink:href="ptco-20191231.xsd#PromissoryNote" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/ConvertiblePromissoryNotes" xlink:href="ptco-20191231.xsd#ConvertiblePromissoryNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/CommonStock" xlink:href="ptco-20191231.xsd#CommonStock" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/RelatedPartyTransactions" xlink:href="ptco-20191231.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/SubsequentEvents" xlink:href="ptco-20191231.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="ptco-20191231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/AssetRetirementObligationsTables" xlink:href="ptco-20191231.xsd#AssetRetirementObligationsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/DescriptionOfBusinessAndBasisOfPersentationDetailsNarrative" xlink:href="ptco-20191231.xsd#DescriptionOfBusinessAndBasisOfPersentationDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/GoingConcernDetailsNarrative" xlink:href="ptco-20191231.xsd#GoingConcernDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="ptco-20191231.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/AssetRetirementObligationsDetails" xlink:href="ptco-20191231.xsd#AssetRetirementObligationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/AssetRetirementObligationsDetailsNarrative" xlink:href="ptco-20191231.xsd#AssetRetirementObligationsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/PromissoryNoteRelatedPartyDetailsNarrative" xlink:href="ptco-20191231.xsd#PromissoryNoteRelatedPartyDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/PromissoryNoteDetailsNarrative" xlink:href="ptco-20191231.xsd#PromissoryNoteDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/ConvertiblePromissoryNotesDetailsNarrative" xlink:href="ptco-20191231.xsd#ConvertiblePromissoryNotesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/CommonStockDetailsNarrative" xlink:href="ptco-20191231.xsd#CommonStockDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://petro-gas.co/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="ptco-20191231.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/BalanceSheets" xlink:title="0000002 - Statement - BALANCE SHEETS">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue"/>
<link:calculationArc order="2" 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:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/BalanceSheetsParenthetical" xlink:title="0000003 - Statement - BALANCE SHEETS (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/StatementsOfOperations" xlink:title="0000004 - Statement - STATEMENTS OF OPERATIONS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/StatementOfStockholdersEquity" xlink:title="0000005 - Statement - Statement Of Stockholder's Equity"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/StatementOfCashFlows" xlink:title="0000006 - Statement - STATEMENT OF CASH FLOWS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/DescriptionOfBusinessAndBasisOfPersentation" xlink:title="0000007 - Disclosure - DESCRIPTION OF BUSINESS AND BASIS OF PERSENTATION"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/GoingConcern" xlink:title="0000008 - Disclosure - GOING CONCERN"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/SummaryOfSignificantAccountingPolicies" xlink:title="0000009 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/AssetRetirementObligations" xlink:title="000010 - Disclosure - ASSET RETIREMENT OBLIGATIONS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/PromissoryNoteRelatedParty" xlink:title="000011 - Disclosure - PROMISSORY NOTE RELATED PARTY"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/PromissoryNote" xlink:title="000012 - Disclosure - PROMISSORY NOTE"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/ConvertiblePromissoryNotes" xlink:title="000013 - Disclosure - CONVERTIBLE PROMISSORY NOTES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/CommonStock" xlink:title="000014 - Disclosure - COMMON STOCK"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/RelatedPartyTransactions" xlink:title="000015 - Disclosure - RELATED PARTY TRANSACTIONS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/SubsequentEvents" xlink:title="000016 - Disclosure - SUBSEQUENT EVENTS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="000017 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/AssetRetirementObligationsTables" xlink:title="000018 - Disclosure - ASSET RETIREMENT OBLIGATIONS (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/DescriptionOfBusinessAndBasisOfPersentationDetailsNarrative" xlink:title="000019 - Disclosure - DESCRIPTION OF BUSINESS AND BASIS OF PERSENTATION (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/GoingConcernDetailsNarrative" xlink:title="000020 - Disclosure - GOING CONCERN (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="000021 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/AssetRetirementObligationsDetails" xlink:title="000022 - Disclosure - ASSET RETIREMENT OBLIGATIONS (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/AssetRetirementObligationsDetailsNarrative" xlink:title="000023 - Disclosure - ASSET RETIREMENT OBLIGATIONS (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/PromissoryNoteRelatedPartyDetailsNarrative" xlink:title="000024 - Disclosure - PROMISSORY NOTE - RELATED PARTY (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/PromissoryNoteDetailsNarrative" xlink:title="000025 - Disclosure - PROMISSORY NOTE (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/ConvertiblePromissoryNotesDetailsNarrative" xlink:title="000026 - Disclosure - CONVERTIBLE PROMISSORY NOTES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/CommonStockDetailsNarrative" xlink:title="000027 - Disclosure - COMMON STOCK (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://petro-gas.co/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="000028 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)"/>
</link:linkbase>

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Filing Submission 0001640334-20-000228   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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