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Ekso Bionics Holdings, Inc. – ‘10-Q’ for 3/31/19 – ‘EX-101.CAL’

On:  Wednesday, 5/1/19, at 4:43pm ET   ·   For:  3/31/19   ·   Accession #:  1549084-19-4   ·   File #:  1-37854

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

 5/01/19  Ekso Bionics Holdings, Inc.       10-Q        3/31/19   85:6.4M

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    447K 
 2: EX-10.1     Material Contract                                   HTML    429K 
 3: EX-10.2     Material Contract                                   HTML     77K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     30K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     30K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     24K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     24K 
14: R1          Document And Entity Information                     HTML     47K 
15: R2          Condensed Consolidated Balance Sheets               HTML    113K 
16: R3          Condensed Consolidated Balance Sheets               HTML     45K 
                (Parenthetical)                                                  
17: R4          Condensed Consolidated Statements of Operations     HTML     74K 
                and Comprehensive Loss                                           
18: R5          Consolidated Statements of Stockholders' Equity     HTML     76K 
19: R6          Condensed Consolidated Statements of Cash Flows     HTML    120K 
20: R7          Organization                                        HTML     35K 
21: R8          Basis of Presentation and Summary of Significant    HTML     62K 
                Accounting Policies and Estimates                                
22: R9          Accumulated Other Comprehensive Income (Loss)       HTML     29K 
23: R10         Fair Value Measurements                             HTML     71K 
24: R11         Inventories, net                                    HTML     35K 
25: R12         Revenue Recognition                                 HTML     66K 
26: R13         Investment in Unconsolidated Affiliate              HTML     35K 
27: R14         Accrued Liabilities                                 HTML     41K 
28: R15         Long-Term Debt                                      HTML     44K 
29: R16         Lease Obligations                                   HTML     48K 
30: R17         Capitalization and Equity Structure                 HTML     70K 
31: R18         Stock-based Compensation                            HTML     83K 
32: R19         Income Taxes                                        HTML     26K 
33: R20         Commitments and Contingencies                       HTML     31K 
34: R21         Net Loss Per Share                                  HTML     43K 
35: R22         Segment Disclosures                                 HTML     56K 
36: R23         Related Party Transactions                          HTML     28K 
37: R24         Subsequent Events                                   HTML     28K 
38: R25         Basis of Presentation and Summary of Significant    HTML     95K 
                Accounting Policies and Estimates (Policies)                     
39: R26         Accumulated Other Comprehensive Income (Loss)       HTML     29K 
                (Tables)                                                         
40: R27         Fair Value Measurements (Tables)                    HTML     69K 
41: R28         Inventories, net (Tables)                           HTML     37K 
42: R29         Revenue Recognition (Tables)                        HTML     57K 
43: R30         Accrued Liabilities (Tables)                        HTML     42K 
44: R31         Long-Term Debt (Tables)                             HTML     36K 
45: R32         Lease Obligations (Tables)                          HTML     40K 
46: R33         Capitalization and Equity Structure (Tables)        HTML     58K 
47: R34         Stock-based Compensation (Tables)                   HTML     84K 
48: R35         Net Loss Per Share (Tables)                         HTML     45K 
49: R36         Segment Disclosures (Tables)                        HTML     58K 
50: R37         Organization (Details)                              HTML     37K 
51: R38         Basis of Presentation and Summary of Significant    HTML     40K 
                Accounting Policies and Estimates (Details)                      
52: R39         Accumulated Other Comprehensive Income (Loss)       HTML     34K 
                (Details)                                                        
53: R40         Fair Value Measurements - Fair Value Hierarchies    HTML     38K 
                (Details)                                                        
54: R41         Fair Value Measurements - Change in Level 3         HTML     38K 
                (Details)                                                        
55: R42         Inventories, net (Details)                          HTML     38K 
56: R43         Revenue Recognition - Deferred Revenue (Details)    HTML     42K 
57: R44         Revenue Recognition - Deferred Revenue Activity     HTML     30K 
                (Details)                                                        
58: R45         Revenue Recognition - Additional Information        HTML     40K 
                (Details)                                                        
59: R46         Revenue Recognition - Performance Obligations       HTML     36K 
                (Details)                                                        
60: R47         Revenue Recognition - Disaggregation of Revenue     HTML     45K 
                (Details)                                                        
61: R48         Investment in Unconsolidated Affiliate (Details)    HTML     62K 
62: R49         Accrued Liabilities - Schedule of Accrued           HTML     41K 
                Liabilities (Details)                                            
63: R50         Accrued Liabilities - Product Maintenance and       HTML     28K 
                Warranty (Details)                                               
64: R51         Long-Term Debt - Additional Information (Details)   HTML     55K 
65: R52         Long-Term Debt - Debt Repayment (Details)           HTML     46K 
66: R53         Lease Obligations - Additional Information          HTML     41K 
                (Details)                                                        
67: R54         Lease Obligations - Future Minimum Payments         HTML     50K 
                (Details)                                                        
68: R55         Capitalization and Equity Structure - Additional    HTML     85K 
                Information (Details)                                            
69: R56         Capitalization and Equity Structure - Warrants      HTML     58K 
                (Details)                                                        
70: R57         Capitalization and Equity Structure - Valuation     HTML     41K 
                Assumptions (Details)                                            
71: R58         Stock-based Compensation - Additional Information   HTML     47K 
                (Details)                                                        
72: R59         Stock-based Compensation - Stock Option Activity    HTML     79K 
                (Details)                                                        
73: R60         Stock-based Compensation - Valuation Assumptions    HTML     34K 
                (Details)                                                        
74: R61         Stock-based Compensation - RSU Activity (Details)   HTML     43K 
75: R62         Stock-based Compensation - Compensation Expense     HTML     33K 
                (Details)                                                        
76: R63         Commitments and Contingencies (Details)             HTML     38K 
77: R64         Net Loss Per Share - Earnings Per Share (Details)   HTML     32K 
78: R65         Net Loss Per Share - Antidilutive Shares (Details)  HTML     33K 
79: R66         Segment Disclosures - Operating Segments (Details)  HTML     41K 
80: R67         Segment Disclosures - Geographical Segments         HTML     31K 
                (Details)                                                        
81: R68         Related Party Transactions (Details)                HTML     29K 
82: R69         Subsequent Events (Details)                         HTML     38K 
84: XML         IDEA XML File -- Filing Summary                      XML    149K 
83: EXCEL       IDEA Workbook of Financial Reports                  XLSX     83K 
 8: EX-101.INS  XBRL Instance -- ekso-20190331                       XML   1.43M 
10: EX-101.CAL  XBRL Calculations -- ekso-20190331_cal               XML    203K 
11: EX-101.DEF  XBRL Definitions -- ekso-20190331_def                XML    556K 
12: EX-101.LAB  XBRL Labels -- ekso-20190331_lab                     XML   1.55M 
13: EX-101.PRE  XBRL Presentations -- ekso-20190331_pre              XML    898K 
 9: EX-101.SCH  XBRL Schema -- ekso-20190331                         XSD    165K 
85: ZIP         XBRL Zipped Folder -- 0001549084-19-000004-xbrl      Zip    201K

‘EX-101.CAL’   —   XBRL Calculations — ekso-20190331_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:roleRef roleURI="http://www.eksobionics.com/role/AccruedLiabilitiesProductMaintenanceAndWarrantyDetails" xlink:href="ekso-20190331.xsd#AccruedLiabilitiesProductMaintenanceAndWarrantyDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccruedLiabilitiesScheduleOfAccruedLiabilitiesDetails" xlink:href="ekso-20190331.xsd#AccruedLiabilitiesScheduleOfAccruedLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccruedLiabilitiesTables" xlink:href="ekso-20190331.xsd#AccruedLiabilitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccumulatedOtherComprehensiveIncomeLoss" xlink:href="ekso-20190331.xsd#AccumulatedOtherComprehensiveIncomeLoss" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccumulatedOtherComprehensiveIncomeLossDetails" xlink:href="ekso-20190331.xsd#AccumulatedOtherComprehensiveIncomeLossDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/AccumulatedOtherComprehensiveIncomeLossTables" xlink:href="ekso-20190331.xsd#AccumulatedOtherComprehensiveIncomeLossTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimates" xlink:href="ekso-20190331.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimates" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimatesDetails" xlink:href="ekso-20190331.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimatesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimatesPolicies" xlink:href="ekso-20190331.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesAndEstimatesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructure" xlink:href="ekso-20190331.xsd#CapitalizationAndEquityStructure" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructureAdditionalInformationDetails" xlink:href="ekso-20190331.xsd#CapitalizationAndEquityStructureAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructureTables" xlink:href="ekso-20190331.xsd#CapitalizationAndEquityStructureTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructureValuationAssumptionsDetails" xlink:href="ekso-20190331.xsd#CapitalizationAndEquityStructureValuationAssumptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructureWarrantsDetails" xlink:href="ekso-20190331.xsd#CapitalizationAndEquityStructureWarrantsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CommitmentsAndContingencies" xlink:href="ekso-20190331.xsd#CommitmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CommitmentsAndContingenciesDetails" xlink:href="ekso-20190331.xsd#CommitmentsAndContingenciesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CondensedConsolidatedBalanceSheets" xlink:href="ekso-20190331.xsd#CondensedConsolidatedBalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CondensedConsolidatedBalanceSheetsCalc2" xlink:href="ekso-20190331.xsd#CondensedConsolidatedBalanceSheetsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CondensedConsolidatedBalanceSheetsParenthetical" xlink:href="ekso-20190331.xsd#CondensedConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CondensedConsolidatedStatementsOfCashFlows" xlink:href="ekso-20190331.xsd#CondensedConsolidatedStatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/CondensedConsolidatedStatementsOfOperationsAndComprehensiveLoss" xlink:href="ekso-20190331.xsd#CondensedConsolidatedStatementsOfOperationsAndComprehensiveLoss" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/ConsolidatedStatementsOfStockholdersEquity" xlink:href="ekso-20190331.xsd#ConsolidatedStatementsOfStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/DocumentAndEntityInformation" xlink:href="ekso-20190331.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/FairValueMeasurements" xlink:href="ekso-20190331.xsd#FairValueMeasurements" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/FairValueMeasurementsChangeInLevel3Details" xlink:href="ekso-20190331.xsd#FairValueMeasurementsChangeInLevel3Details" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/FairValueMeasurementsFairValueHierarchiesDetails" xlink:href="ekso-20190331.xsd#FairValueMeasurementsFairValueHierarchiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/FairValueMeasurementsTables" xlink:href="ekso-20190331.xsd#FairValueMeasurementsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/IncomeTaxes" xlink:href="ekso-20190331.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InventoriesNet" xlink:href="ekso-20190331.xsd#InventoriesNet" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InventoriesNetDetails" xlink:href="ekso-20190331.xsd#InventoriesNetDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InventoriesNetTables" xlink:href="ekso-20190331.xsd#InventoriesNetTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InvestmentInUnconsolidatedAffiliate" xlink:href="ekso-20190331.xsd#InvestmentInUnconsolidatedAffiliate" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/InvestmentInUnconsolidatedAffiliateDetails" xlink:href="ekso-20190331.xsd#InvestmentInUnconsolidatedAffiliateDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LeaseObligations" xlink:href="ekso-20190331.xsd#LeaseObligations" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LeaseObligationsAdditionalInformationDetails" xlink:href="ekso-20190331.xsd#LeaseObligationsAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LeaseObligationsFutureMinimumPaymentsDetails" xlink:href="ekso-20190331.xsd#LeaseObligationsFutureMinimumPaymentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LeaseObligationsFutureMinimumPaymentsDetailsCalc2" xlink:href="ekso-20190331.xsd#LeaseObligationsFutureMinimumPaymentsDetailsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LeaseObligationsTables" xlink:href="ekso-20190331.xsd#LeaseObligationsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LongTermDebt" xlink:href="ekso-20190331.xsd#LongTermDebt" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LongTermDebtAdditionalInformationDetails" xlink:href="ekso-20190331.xsd#LongTermDebtAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LongTermDebtDebtRepaymentDetails" xlink:href="ekso-20190331.xsd#LongTermDebtDebtRepaymentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/LongTermDebtTables" xlink:href="ekso-20190331.xsd#LongTermDebtTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/NetLossPerShare" xlink:href="ekso-20190331.xsd#NetLossPerShare" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/NetLossPerShareAntidilutiveSharesDetails" xlink:href="ekso-20190331.xsd#NetLossPerShareAntidilutiveSharesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/NetLossPerShareEarningsPerShareDetails" xlink:href="ekso-20190331.xsd#NetLossPerShareEarningsPerShareDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/NetLossPerShareTables" xlink:href="ekso-20190331.xsd#NetLossPerShareTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/Organization" xlink:href="ekso-20190331.xsd#Organization" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/OrganizationDetails" xlink:href="ekso-20190331.xsd#OrganizationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RelatedPartyTransactions" xlink:href="ekso-20190331.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RelatedPartyTransactionsDetails" xlink:href="ekso-20190331.xsd#RelatedPartyTransactionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognition" xlink:href="ekso-20190331.xsd#RevenueRecognition" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionAdditionalInformationDetails" xlink:href="ekso-20190331.xsd#RevenueRecognitionAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionDeferredRevenueActivityDetails" xlink:href="ekso-20190331.xsd#RevenueRecognitionDeferredRevenueActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionDeferredRevenueDetails" xlink:href="ekso-20190331.xsd#RevenueRecognitionDeferredRevenueDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionDeferredRevenueDetailsCalc2" xlink:href="ekso-20190331.xsd#RevenueRecognitionDeferredRevenueDetailsCalc2" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionDisaggregationOfRevenueDetails" xlink:href="ekso-20190331.xsd#RevenueRecognitionDisaggregationOfRevenueDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionPerformanceObligationsDetails" xlink:href="ekso-20190331.xsd#RevenueRecognitionPerformanceObligationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/RevenueRecognitionTables" xlink:href="ekso-20190331.xsd#RevenueRecognitionTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SegmentDisclosures" xlink:href="ekso-20190331.xsd#SegmentDisclosures" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SegmentDisclosuresGeographicalSegmentsDetails" xlink:href="ekso-20190331.xsd#SegmentDisclosuresGeographicalSegmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SegmentDisclosuresOperatingSegmentsDetails" xlink:href="ekso-20190331.xsd#SegmentDisclosuresOperatingSegmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SegmentDisclosuresTables" xlink:href="ekso-20190331.xsd#SegmentDisclosuresTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensation" xlink:href="ekso-20190331.xsd#StockBasedCompensation" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationCompensationExpenseDetails" xlink:href="ekso-20190331.xsd#StockBasedCompensationCompensationExpenseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationRsuActivityDetails" xlink:href="ekso-20190331.xsd#StockBasedCompensationRsuActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationStockOptionActivityDetails" xlink:href="ekso-20190331.xsd#StockBasedCompensationStockOptionActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationTables" xlink:href="ekso-20190331.xsd#StockBasedCompensationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/StockBasedCompensationValuationAssumptionsDetails" xlink:href="ekso-20190331.xsd#StockBasedCompensationValuationAssumptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SubsequentEvents" xlink:href="ekso-20190331.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/SubsequentEventsDetails" xlink:href="ekso-20190331.xsd#SubsequentEventsDetails" xlink:type="simple"/>
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<link:calculationLink xlink:role="http://www.eksobionics.com/role/AccruedLiabilitiesProductMaintenanceAndWarrantyDetails" xlink:type="extended"/>
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