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Ekso Bionics Holdings, Inc. – ‘10-Q’ for 9/30/19 – ‘EX-101.CAL’

On:  Wednesday, 10/30/19, at 4:28pm ET   ·   For:  9/30/19   ·   Accession #:  1549084-19-7   ·   File #:  1-37854

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

10/30/19  Ekso Bionics Holdings, Inc.       10-Q        9/30/19   84:7.7M

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    622K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     30K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     30K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     25K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     25K 
61: R1          Document And Entity Information                     HTML     50K 
19: R2          Condensed Consolidated Balance Sheets               HTML    115K 
43: R3          Condensed Consolidated Balance Sheets               HTML     46K 
                (Parenthetical)                                                  
75: R4          Condensed Consolidated Statements of Operations     HTML     94K 
                and Comprehensive Income (Loss)                                  
62: R5          Consolidated Statements of Stockholders' Equity     HTML    102K 
20: R6          Condensed Consolidated Statements of Cash Flows     HTML    123K 
44: R7          Organization                                        HTML     40K 
73: R8          Basis of Presentation and Summary of Significant    HTML     72K 
                Accounting Policies and Estimates                                
65: R9          Accumulated Other Comprehensive Income (Loss)       HTML     30K 
26: R10         Fair Value Measurements                             HTML     73K 
32: R11         Inventories, net                                    HTML     33K 
77: R12         Revenue Recognition                                 HTML    124K 
48: R13         Investment in Unconsolidated Affiliate              HTML     38K 
25: R14         Accrued Liabilities                                 HTML     54K 
31: R15         Long-Term Debt                                      HTML     64K 
76: R16         Lease Obligations                                   HTML     48K 
47: R17         Capitalization and Equity Structure                 HTML     97K 
24: R18         Stock-based Compensation                            HTML     97K 
33: R19         Income Taxes                                        HTML     26K 
72: R20         Commitments and Contingencies                       HTML     32K 
64: R21         Net Income (Loss) Per Share                         HTML     69K 
18: R22         Segment Disclosures                                 HTML     98K 
46: R23         Related Party Transactions                          HTML     28K 
71: R24         Subsequent Events                                   HTML     28K 
63: R25         Basis of Presentation and Summary of Significant    HTML    105K 
                Accounting Policies and Estimates (Policies)                     
17: R26         Accumulated Other Comprehensive Income (Loss)       HTML     29K 
                (Tables)                                                         
45: R27         Fair Value Measurements (Tables)                    HTML     71K 
74: R28         Inventories, net (Tables)                           HTML     35K 
60: R29         Revenue Recognition (Tables)                        HTML    115K 
49: R30         Accrued Liabilities (Tables)                        HTML     55K 
80: R31         Long-Term Debt (Tables)                             HTML     57K 
29: R32         Lease Obligations (Tables)                          HTML     40K 
22: R33         Capitalization and Equity Structure (Tables)        HTML     77K 
50: R34         Stock-based Compensation (Tables)                   HTML     99K 
81: R35         Net Income (Loss) Per Share (Tables)                HTML     72K 
30: R36         Segment Disclosures (Tables)                        HTML    100K 
23: R37         Organization (Details)                              HTML     56K 
51: R38         Basis of Presentation and Summary of Significant    HTML     55K 
                Accounting Policies and Estimates (Details)                      
78: R39         Accumulated Other Comprehensive Income (Loss)       HTML     35K 
                (Details)                                                        
55: R40         Fair Value Measurements - Fair Value Hierarchies    HTML     38K 
                (Details)                                                        
67: R41         Fair Value Measurements - Change in Level 3         HTML     43K 
                (Details)                                                        
40: R42         Inventories, net (Details)                          HTML     33K 
15: R43         Revenue Recognition - Deferred Revenue (Details)    HTML     41K 
56: R44         Revenue Recognition - Deferred Revenue Activity     HTML     30K 
                (Details)                                                        
68: R45         Revenue Recognition - Additional Information        HTML     41K 
                (Details)                                                        
41: R46         Revenue Recognition - Performance Obligations       HTML     37K 
                (Details)                                                        
16: R47         Revenue Recognition - Disaggregation of Revenue     HTML     61K 
                (Details)                                                        
57: R48         Investment in Unconsolidated Affiliate - Narrative  HTML     63K 
                (Details)                                                        
66: R49         Investment in Unconsolidated Affiliate -            HTML     37K 
                Additional Information (Details)                                 
83: R50         Accrued Liabilities - Schedule of Accrued           HTML     41K 
                Liabilities (Details)                                            
54: R51         Accrued Liabilities - Product Maintenance and       HTML     30K 
                Warranty (Details)                                               
28: R52         Long-Term Debt - Additional Information (Details)   HTML     57K 
36: R53         Long-Term Debt - Debt Repayment (Details)           HTML     47K 
82: R54         Long-Term Debt - Interest Debt Expense (Details)    HTML     36K 
53: R55         Lease Obligations - Additional Information          HTML     36K 
                (Details)                                                        
27: R56         Lease Obligations - Future Minimum Payments         HTML     48K 
                (Details)                                                        
35: R57         Capitalization and Equity Structure - Additional    HTML    113K 
                Information (Details)                                            
84: R58         Capitalization and Equity Structure - Warrants      HTML     68K 
                (Details)                                                        
52: R59         Capitalization and Equity Structure - Valuation     HTML     50K 
                Assumptions (Details)                                            
14: R60         Stock-based Compensation - Additional Information   HTML     52K 
                (Details)                                                        
38: R61         Stock-based Compensation - Stock Option Activity    HTML     80K 
                (Details)                                                        
70: R62         Stock-based Compensation - Valuation Assumptions    HTML     45K 
                (Details)                                                        
59: R63         Stock-based Compensation - RSU Activity (Details)   HTML     44K 
13: R64         Stock-based Compensation - Compensation Expense     HTML     35K 
                (Details)                                                        
37: R65         Commitments and Contingencies (Details)             HTML     39K 
69: R66         Net Income (Loss) Per Share - Earnings Per Share    HTML     50K 
                (Details)                                                        
58: R67         Net Income (Loss) Per Share - Antidilutive Shares   HTML     35K 
                (Details)                                                        
12: R68         Segment Disclosures - Operating Segments (Details)  HTML     46K 
39: R69         Segment Disclosures - Geographical Segments         HTML     31K 
                (Details)                                                        
34: R70         Related Party Transactions (Details)                HTML     30K 
79: XML         IDEA XML File -- Filing Summary                      XML    151K 
42: EXCEL       IDEA Workbook of Financial Reports                  XLSX     94K 
 6: EX-101.INS  XBRL Instance -- ekso-20190930                       XML   2.42M 
 8: EX-101.CAL  XBRL Calculations -- ekso-20190930_cal               XML    213K 
 9: EX-101.DEF  XBRL Definitions -- ekso-20190930_def                XML    615K 
10: EX-101.LAB  XBRL Labels -- ekso-20190930_lab                     XML   1.61M 
11: EX-101.PRE  XBRL Presentations -- ekso-20190930_pre              XML    970K 
 7: EX-101.SCH  XBRL Schema -- ekso-20190930                         XSD    170K 
21: ZIP         XBRL Zipped Folder -- 0001549084-19-000007-xbrl      Zip    230K

‘EX-101.CAL’   —   XBRL Calculations — ekso-20190930_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
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<link:roleRef roleURI="http://www.eksobionics.com/role/AccruedLiabilities" xlink:href="ekso-20190930.xsd#AccruedLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccruedLiabilitiesProductMaintenanceAndWarrantyDetails" xlink:href="ekso-20190930.xsd#AccruedLiabilitiesProductMaintenanceAndWarrantyDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccruedLiabilitiesScheduleOfAccruedLiabilitiesDetails" xlink:href="ekso-20190930.xsd#AccruedLiabilitiesScheduleOfAccruedLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccruedLiabilitiesTables" xlink:href="ekso-20190930.xsd#AccruedLiabilitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccumulatedOtherComprehensiveIncomeLoss" xlink:href="ekso-20190930.xsd#AccumulatedOtherComprehensiveIncomeLoss" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccumulatedOtherComprehensiveIncomeLossDetails" xlink:href="ekso-20190930.xsd#AccumulatedOtherComprehensiveIncomeLossDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccumulatedOtherComprehensiveIncomeLossTables" xlink:href="ekso-20190930.xsd#AccumulatedOtherComprehensiveIncomeLossTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimates" xlink:href="ekso-20190930.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimates" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimatesDetails" xlink:href="ekso-20190930.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimatesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimatesPolicies" xlink:href="ekso-20190930.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimatesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructure" xlink:href="ekso-20190930.xsd#CapitalizationAndEquityStructure" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructureAdditionalInformationDetails" xlink:href="ekso-20190930.xsd#CapitalizationAndEquityStructureAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructureTables" xlink:href="ekso-20190930.xsd#CapitalizationAndEquityStructureTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructureValuationAssumptionsDetails" xlink:href="ekso-20190930.xsd#CapitalizationAndEquityStructureValuationAssumptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructureWarrantsDetails" xlink:href="ekso-20190930.xsd#CapitalizationAndEquityStructureWarrantsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CommitmentsAndContingencies" xlink:href="ekso-20190930.xsd#CommitmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CommitmentsAndContingenciesDetails" xlink:href="ekso-20190930.xsd#CommitmentsAndContingenciesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CondensedConsolidatedBalanceSheets" xlink:href="ekso-20190930.xsd#CondensedConsolidatedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CondensedConsolidatedBalanceSheetsCalc2" xlink:href="ekso-20190930.xsd#CondensedConsolidatedBalanceSheetsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CondensedConsolidatedBalanceSheetsParenthetical" xlink:href="ekso-20190930.xsd#CondensedConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CondensedConsolidatedStatementsOfCashFlows" xlink:href="ekso-20190930.xsd#CondensedConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CondensedConsolidatedStatementsOfOperationsAndComprehensiveIncomeLoss" xlink:href="ekso-20190930.xsd#CondensedConsolidatedStatementsOfOperationsAndComprehensiveIncomeLoss" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/ConsolidatedStatementsOfStockholdersEquity" xlink:href="ekso-20190930.xsd#ConsolidatedStatementsOfStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/DocumentAndEntityInformation" xlink:href="ekso-20190930.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/FairValueMeasurements" xlink:href="ekso-20190930.xsd#FairValueMeasurements" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/FairValueMeasurementsChangeInLevel3Details" xlink:href="ekso-20190930.xsd#FairValueMeasurementsChangeInLevel3Details" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/FairValueMeasurementsFairValueHierarchiesDetails" xlink:href="ekso-20190930.xsd#FairValueMeasurementsFairValueHierarchiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/FairValueMeasurementsTables" xlink:href="ekso-20190930.xsd#FairValueMeasurementsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/IncomeTaxes" xlink:href="ekso-20190930.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InventoriesNet" xlink:href="ekso-20190930.xsd#InventoriesNet" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InventoriesNetDetails" xlink:href="ekso-20190930.xsd#InventoriesNetDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InventoriesNetTables" xlink:href="ekso-20190930.xsd#InventoriesNetTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InvestmentInUnconsolidatedAffiliate" xlink:href="ekso-20190930.xsd#InvestmentInUnconsolidatedAffiliate" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InvestmentInUnconsolidatedAffiliateAdditionalInformationDetails" xlink:href="ekso-20190930.xsd#InvestmentInUnconsolidatedAffiliateAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InvestmentInUnconsolidatedAffiliateNarrativeDetails" xlink:href="ekso-20190930.xsd#InvestmentInUnconsolidatedAffiliateNarrativeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LeaseObligations" xlink:href="ekso-20190930.xsd#LeaseObligations" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LeaseObligationsAdditionalInformationDetails" xlink:href="ekso-20190930.xsd#LeaseObligationsAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LeaseObligationsFutureMinimumPaymentsDetails" xlink:href="ekso-20190930.xsd#LeaseObligationsFutureMinimumPaymentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LeaseObligationsFutureMinimumPaymentsDetailsCalc2" xlink:href="ekso-20190930.xsd#LeaseObligationsFutureMinimumPaymentsDetailsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LeaseObligationsTables" xlink:href="ekso-20190930.xsd#LeaseObligationsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LongTermDebt" xlink:href="ekso-20190930.xsd#LongTermDebt" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LongTermDebtAdditionalInformationDetails" xlink:href="ekso-20190930.xsd#LongTermDebtAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LongTermDebtDebtRepaymentDetails" xlink:href="ekso-20190930.xsd#LongTermDebtDebtRepaymentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LongTermDebtInterestDebtExpenseDetails" xlink:href="ekso-20190930.xsd#LongTermDebtInterestDebtExpenseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LongTermDebtTables" xlink:href="ekso-20190930.xsd#LongTermDebtTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/NetIncomeLossPerShare" xlink:href="ekso-20190930.xsd#NetIncomeLossPerShare" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/NetIncomeLossPerShareAntidilutiveSharesDetails" xlink:href="ekso-20190930.xsd#NetIncomeLossPerShareAntidilutiveSharesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/NetIncomeLossPerShareEarningsPerShareDetails" xlink:href="ekso-20190930.xsd#NetIncomeLossPerShareEarningsPerShareDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/NetIncomeLossPerShareTables" xlink:href="ekso-20190930.xsd#NetIncomeLossPerShareTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/Organization" xlink:href="ekso-20190930.xsd#Organization" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/OrganizationDetails" xlink:href="ekso-20190930.xsd#OrganizationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RelatedPartyTransactions" xlink:href="ekso-20190930.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RelatedPartyTransactionsDetails" xlink:href="ekso-20190930.xsd#RelatedPartyTransactionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognition" xlink:href="ekso-20190930.xsd#RevenueRecognition" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionAdditionalInformationDetails" xlink:href="ekso-20190930.xsd#RevenueRecognitionAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionDeferredRevenueActivityDetails" xlink:href="ekso-20190930.xsd#RevenueRecognitionDeferredRevenueActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionDeferredRevenueDetails" xlink:href="ekso-20190930.xsd#RevenueRecognitionDeferredRevenueDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionDeferredRevenueDetailsCalc2" xlink:href="ekso-20190930.xsd#RevenueRecognitionDeferredRevenueDetailsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionDisaggregationOfRevenueDetails" xlink:href="ekso-20190930.xsd#RevenueRecognitionDisaggregationOfRevenueDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionPerformanceObligationsDetails" xlink:href="ekso-20190930.xsd#RevenueRecognitionPerformanceObligationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionTables" xlink:href="ekso-20190930.xsd#RevenueRecognitionTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SegmentDisclosures" xlink:href="ekso-20190930.xsd#SegmentDisclosures" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SegmentDisclosuresGeographicalSegmentsDetails" xlink:href="ekso-20190930.xsd#SegmentDisclosuresGeographicalSegmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SegmentDisclosuresOperatingSegmentsDetails" xlink:href="ekso-20190930.xsd#SegmentDisclosuresOperatingSegmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SegmentDisclosuresTables" xlink:href="ekso-20190930.xsd#SegmentDisclosuresTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensation" xlink:href="ekso-20190930.xsd#StockBasedCompensation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationAdditionalInformationDetails" xlink:href="ekso-20190930.xsd#StockBasedCompensationAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationCompensationExpenseDetails" xlink:href="ekso-20190930.xsd#StockBasedCompensationCompensationExpenseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationRsuActivityDetails" xlink:href="ekso-20190930.xsd#StockBasedCompensationRsuActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationStockOptionActivityDetails" xlink:href="ekso-20190930.xsd#StockBasedCompensationStockOptionActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationTables" xlink:href="ekso-20190930.xsd#StockBasedCompensationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationValuationAssumptionsDetails" xlink:href="ekso-20190930.xsd#StockBasedCompensationValuationAssumptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SubsequentEvents" xlink:href="ekso-20190930.xsd#SubsequentEvents" xlink:type="simple"/>
<link:calculationLink xlink:role="http://www.eksobionics.com/role/AccruedLiabilities" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.eksobionics.com/role/AccruedLiabilitiesProductMaintenanceAndWarrantyDetails" xlink:type="extended"/>
<link:calculationLink xlink:role="http://www.eksobionics.com/role/AccruedLiabilitiesScheduleOfAccruedLiabilitiesDetails" xlink:type="extended">
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_c90cf113-b51b-4312-22d0-4adb9883d309" xlink:type="locator"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_a2b836a7-cc87-0e4f-38a0-c91a29535622" xlink:type="locator"/>
<link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_c90cf113-b51b-4312-22d0-4adb9883d309" xlink:to="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_a2b836a7-cc87-0e4f-38a0-c91a29535622" xlink:type="arc"/>
<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_ProductWarrantyAccrualClassifiedCurrent" xlink:label="loc_us-gaap_ProductWarrantyAccrualClassifiedCurrent_e2904fee-b4e0-e40a-5e9a-b447875840f0" xlink:type="locator"/>
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Filing Submission 0001549084-19-000007   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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