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Ekso Bionics Holdings, Inc. – ‘10-K’ for 12/31/18 – ‘EX-101.CAL’

On:  Thursday, 2/28/19, at 5:05pm ET   ·   For:  12/31/18   ·   Accession #:  1549084-19-2   ·   File #:  1-37854

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

 2/28/19  Ekso Bionics Holdings, Inc.       10-K       12/31/18  107:8.7M

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    893K 
 2: EX-10.36    Material Contract                                   HTML     62K 
 3: EX-21.1     Subsidiaries List                                   HTML     27K 
 4: EX-23.1     Consent of Experts or Counsel                       HTML     29K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     35K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     35K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     30K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     30K 
15: R1          Document And Entity Information                     HTML     64K 
16: R2          Consolidated Balance Sheets                         HTML    113K 
17: R3          Consolidated Balance Sheets (Parenthetical)         HTML     50K 
18: R4          Consolidated Statements of Operations and           HTML     84K 
                Comprehensive Loss                                               
19: R5          Consolidated Statements of Stockholders' Equity     HTML     89K 
20: R6          Consolidated Statements of Stockholders' Equity     HTML     36K 
                (Parenthetical)                                                  
21: R7          Consolidated Statement of Cash Flows                HTML    137K 
22: R8          Organization                                        HTML     40K 
23: R9          Summary of Significant Accounting Policies and      HTML     92K 
                Estimates                                                        
24: R10         Net Loss Per Share of Common Stock                  HTML     55K 
25: R11         Intangible Assets                                   HTML     47K 
26: R12         Fair Value Measurements                             HTML     84K 
27: R13         Revenue Recognition                                 HTML     77K 
28: R14         Property and Equipment, net                         HTML     53K 
29: R15         Accrued Liabilities                                 HTML     56K 
30: R16         Long-Term Debt                                      HTML     47K 
31: R17         Lease Obligations                                   HTML     42K 
32: R18         Employee Benefit Plan                               HTML     33K 
33: R19         Related Party Transactions                          HTML     35K 
34: R20         Capitalization and Equity Structure                 HTML    103K 
35: R21         Stock-based Compensation                            HTML    125K 
36: R22         Income Taxes                                        HTML     90K 
37: R23         Contingencies and Commitments                       HTML     53K 
38: R24         Segment Disclosures                                 HTML     66K 
39: R25         Subsequent events                                   HTML     36K 
40: R26         Summary of Significant Accounting Policies and      HTML    134K 
                Estimates (Policies)                                             
41: R27         Summary of Significant Accounting Policies and      HTML     49K 
                Estimates (Tables)                                               
42: R28         Net Loss Per Share of Common Stock (Tables)         HTML     58K 
43: R29         Intangible Assets (Tables)                          HTML     43K 
44: R30         Fair Value Measurements (Tables)                    HTML     76K 
45: R31         Revenue Recognition (Tables)                        HTML     68K 
46: R32         Property and Equipment, net (Tables)                HTML     51K 
47: R33         Accrued Liabilities (Tables)                        HTML     56K 
48: R34         Long-Term Debt (Tables)                             HTML     38K 
49: R35         Lease Obligations table (Tables)                    HTML     37K 
50: R36         Capitalization and Equity Structure (Tables)        HTML     72K 
51: R37         Stock-based Compensation (Tables)                   HTML    121K 
52: R38         Income Taxes (Tables)                               HTML     84K 
53: R39         Contingencies and Commitments (Tables)              HTML     46K 
54: R40         Segment Disclosures (Tables)                        HTML     69K 
55: R41         Organization (Details)                              HTML     42K 
56: R42         Summary of Significant Accounting Policies and      HTML     36K 
                Estimates - AOCI (Details)                                       
57: R43         Summary of Significant Accounting Policies and      HTML     46K 
                Estimates - Narrative (Details)                                  
58: R44         Summary of Significant Accounting Policies and      HTML     44K 
                Estimates - Inventory (Details)                                  
59: R45         Net Loss Per Share of Common Stock - Schedule of    HTML     53K 
                EPS (Details)                                                    
60: R46         Net Loss Per Share of Common Stock - Antidilutive   HTML     38K 
                Share (Details)                                                  
61: R47         Intangible Assets - Narrative (Details)             HTML     41K 
62: R48         Intangible Assets - Acquired Assets (Details)       HTML     46K 
63: R49         Fair Value Measurements - Fair Value Assets and     HTML     47K 
                Liabilities (Details)                                            
64: R50         Fair Value Measurements - Changes in Level 3        HTML     46K 
                (Details)                                                        
65: R51         Fair Value Measurements - Additional Information    HTML     39K 
                (Details)                                                        
66: R52         Revenue Recognition - Deferred Revenue (Details)    HTML     47K 
67: R53         Revenue Recognition - Deferred Revenue Activity     HTML     36K 
                (Details)                                                        
68: R54         Revenue Recognition - Additional Information        HTML     48K 
                (Details)                                                        
69: R55         Revenue Recognition - Accounts Receivable           HTML     37K 
                (Details)                                                        
70: R56         Revenue Recognition - Disaggregation of Revenue     HTML     60K 
                (Details)                                                        
71: R57         Property and Equipment, net - Schedule of           HTML     72K 
                Property, Plant and Equipment (Details)                          
72: R58         Property and Equipment, net - Narrative (Details)   HTML     30K 
73: R59         Accrued Liabilities - Schedule of Liabilities       HTML     47K 
                (Details)                                                        
74: R60         Accrued Liabilities - Warranty Costs (Details)      HTML     39K 
75: R61         Long-Term Debt - Narrative (Details)                HTML     56K 
76: R62         Long-Term Debt - Debt Maturity (Details)            HTML     52K 
77: R63         Lease Obligations - Narrative (Details)             HTML     65K 
78: R64         Employee Benefit Plan (Details)                     HTML     34K 
79: R65         Related Party Transactions (Details)                HTML     45K 
80: R66         Capitalization and Equity Structure - Additional    HTML     53K 
                Information (Details)                                            
81: R67         Capitalization and Equity Structure - 2017          HTML    100K 
                Offerings (Details)                                              
82: R68         Capitalization and Equity Structure - Warrant       HTML     72K 
                Share Activity (Details)                                         
83: R69         Capitalization and Equity Structure - Fair Values   HTML     44K 
                of Warrant Liability (Details)                                   
84: R70         Capitalization and Equity Structure - 2014 PPO and  HTML     48K 
                Merger Warrants and Pre-Merger Warrants (Details)                
85: R71         Stock-based Compensation - 2014 Equity Incentive    HTML     42K 
                Plan (Details)                                                   
86: R72         Stock-based Compensation - Shares Available for     HTML     38K 
                Future Grant (Details)                                           
87: R73         Stock-based Compensation - Stock Option Narrative   HTML     37K 
                (Details)                                                        
88: R74         Stock-based Compensation - Summary of Stock Option  HTML     84K 
                Activity (Details)                                               
89: R75         Stock-based Compensation - Stock Options            HTML     62K 
                Outstanding (Details)                                            
90: R76         Stock-based Compensation - Exercised Options        HTML     46K 
                Narrative (Details)                                              
91: R77         Stock-based Compensation - Stock Option             HTML     47K 
                Assumptions (Details)                                            
92: R78         Stock-based Compensation - RSU Activity (Details)   HTML     56K 
93: R79         Stock-based Compensation - Compensation Expense     HTML     41K 
                (Details)                                                        
94: R80         Stock-based Compensation - Employee Stock Purchase  HTML     37K 
                Plan (Details)                                                   
95: R81         Income Taxes - Component of Income (Loss) Before    HTML     35K 
                Income Taxes (Details)                                           
96: R82         Income Taxes - Income Tax Expense (Benefit)         HTML     58K 
                (Details)                                                        
97: R83         Income Taxes - Deferred Tax Assets and Liabilities  HTML     57K 
                (Details)                                                        
98: R84         Income Taxes - Narrative (Details)                  HTML     48K 
99: R85         Income Taxes - Unrecognized Tax Benefits (Details)  HTML     36K 
100: R86         Contingencies and Commitments - Narrative           HTML     41K  
                (Details)                                                        
101: R87         Contingencies and Commitments - Contractual         HTML     41K  
                Obligations (Details)                                            
102: R88         Segment Disclosures - Segment Reporting             HTML     48K  
                Information (Details)                                            
103: R89         Segment Disclosures - Geographic Revenue            HTML     36K  
                Information (Details)                                            
104: R90         Subsequent events (Details)                         HTML     64K  
106: XML         IDEA XML File -- Filing Summary                      XML    191K  
105: EXCEL       IDEA Workbook of Financial Reports                  XLSX    110K  
 9: EX-101.INS  XBRL Instance -- ekso-20181231                       XML   2.26M 
11: EX-101.CAL  XBRL Calculations -- ekso-20181231_cal               XML    259K 
12: EX-101.DEF  XBRL Definitions -- ekso-20181231_def                XML    785K 
13: EX-101.LAB  XBRL Labels -- ekso-20181231_lab                     XML   2.01M 
14: EX-101.PRE  XBRL Presentations -- ekso-20181231_pre              XML   1.22M 
10: EX-101.SCH  XBRL Schema -- ekso-20181231                         XSD    213K 
107: ZIP         XBRL Zipped Folder -- 0001549084-19-000002-xbrl      Zip    268K  


‘EX-101.CAL’   —   XBRL Calculations — ekso-20181231_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://www.eksobionics.com/role/CapitalizationAndEquityStructureTables" xlink:href="ekso-20181231.xsd#CapitalizationAndEquityStructureTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.eksobionics.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:href="ekso-20181231.xsd#ConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/ConsolidatedStatementOfCashFlows" xlink:href="ekso-20181231.xsd#ConsolidatedStatementOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/ConsolidatedStatementsOfOperationsAndComprehensiveLoss" xlink:href="ekso-20181231.xsd#ConsolidatedStatementsOfOperationsAndComprehensiveLoss" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/ConsolidatedStatementsOfStockholdersEquity" xlink:href="ekso-20181231.xsd#ConsolidatedStatementsOfStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/ConsolidatedStatementsOfStockholdersEquityParenthetical" xlink:href="ekso-20181231.xsd#ConsolidatedStatementsOfStockholdersEquityParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/ContingenciesAndCommitments" xlink:href="ekso-20181231.xsd#ContingenciesAndCommitments" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/ContingenciesAndCommitmentsContractualObligationsDetails" xlink:href="ekso-20181231.xsd#ContingenciesAndCommitmentsContractualObligationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/ContingenciesAndCommitmentsNarrativeDetails" xlink:href="ekso-20181231.xsd#ContingenciesAndCommitmentsNarrativeDetails" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.eksobionics.com/role/EmployeeBenefitPlan" xlink:href="ekso-20181231.xsd#EmployeeBenefitPlan" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/EmployeeBenefitPlanDetails" xlink:href="ekso-20181231.xsd#EmployeeBenefitPlanDetails" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.eksobionics.com/role/FairValueMeasurementsChangesInLevel3Details" xlink:href="ekso-20181231.xsd#FairValueMeasurementsChangesInLevel3Details" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.eksobionics.com/role/IncomeTaxesComponentOfIncomeLossBeforeIncomeTaxesDetails" xlink:href="ekso-20181231.xsd#IncomeTaxesComponentOfIncomeLossBeforeIncomeTaxesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/IncomeTaxesDeferredTaxAssetsAndLiabilitiesDetails" xlink:href="ekso-20181231.xsd#IncomeTaxesDeferredTaxAssetsAndLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/IncomeTaxesIncomeTaxExpenseBenefitDetails" xlink:href="ekso-20181231.xsd#IncomeTaxesIncomeTaxExpenseBenefitDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.eksobionics.com/role/IncomeTaxesNarrativeDetails" xlink:href="ekso-20181231.xsd#IncomeTaxesNarrativeDetails" xlink:type="simple"/>
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4 Subsequent Filings that Reference this Filing

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

 2/24/22  Ekso Bionics Holdings, Inc.       10-K       12/31/21  103:9.4M
 2/25/21  Ekso Bionics Holdings, Inc.       10-K       12/31/20  106:9.8M
 2/25/21  Ekso Bionics Holdings, Inc.       S-8         2/25/21    3:64K                                    Toppan Merrill/FA
 2/25/21  Ekso Bionics Holdings, Inc.       S-8         2/25/21    3:64K                                    Toppan Merrill/FA
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