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ProSomnus, Inc. – ‘10-K’ for 12/31/23 – ‘EX-101.CAL’

On:  Wednesday, 3/27/24, at 9:11am ET   ·   For:  12/31/23   ·   Accession #:  1558370-24-4017   ·   File #:  1-41567

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

 3/27/24  ProSomnus, Inc.                   10-K       12/31/23  104:16M                                    Toppan Merrill Bridge/FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   3.15M 
 2: EX-4.1      Instrument Defining the Rights of Security Holders  HTML     61K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     28K 
 7: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     44K 
                Awarded Compensation                                             
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     33K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     34K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     31K 
13: R1          Document and Entity Information                     HTML    104K 
14: R2          Consolidated Balance Sheets                         HTML    145K 
15: R3          Consolidated Balance Sheets (Parenthetical)         HTML     71K 
16: R4          Consolidated Statements of Operations               HTML    103K 
17: R5          Consolidated Statements of Redeemable Convertible   HTML    166K 
                Preferred Stock and Stockholders' Deficit                        
18: R6          Consolidated Statements of Cash Flows               HTML    177K 
19: R7          Description of the Business                         HTML     33K 
20: R8          Basis of Accounting and Significant Accounting      HTML    133K 
                Policies                                                         
21: R9          Merger and Reverse Recapitalization                 HTML     74K 
22: R10         Inventory                                           HTML     40K 
23: R11         Property and Equipment                              HTML     47K 
24: R12         Accrued Expenses and Other Current Liabilities      HTML     48K 
25: R13         Leases                                              HTML    113K 
26: R14         Debt                                                HTML    174K 
27: R15         Common Stock Warrants                               HTML    253K 
28: R16         Common Stock                                        HTML     57K 
29: R17         Preferred Stock                                     HTML     47K 
30: R18         Earn-Out Shares                                     HTML     46K 
31: R19         Stock-Based Compensation                            HTML     98K 
32: R20         Income Taxes                                        HTML    102K 
33: R21         Employee Benefit Plan                               HTML     33K 
34: R22         Net Loss Attributable to Common Stockholders        HTML     53K 
35: R23         Subsequent Events                                   HTML     32K 
36: R24         Basis of Accounting and Significant Accounting      HTML    193K 
                Policies (Policies)                                              
37: R25         Basis of Accounting and Significant Accounting      HTML     76K 
                Policies (Tables)                                                
38: R26         Inventory (Tables)                                  HTML     40K 
39: R27         Property and Equipment (Tables)                     HTML     45K 
40: R28         Accrued Expenses and Other Current Liabilities      HTML     47K 
                (Tables)                                                         
41: R29         Leases (Tables)                                     HTML    139K 
42: R30         Debt (Tables)                                       HTML    132K 
43: R31         Common Stock Warrants (Tables)                      HTML    237K 
44: R32         Common Stock (Tables)                               HTML     51K 
45: R33         Earn-Out Shares (Tables)                            HTML     38K 
46: R34         Stock-Based Compensation (Tables)                   HTML     90K 
47: R35         Income Taxes (Tables)                               HTML     95K 
48: R36         Net Loss Attributable to Common Stockholders        HTML     55K 
                (Tables)                                                         
49: R37         Basis of Accounting and Significant Accounting      HTML     70K 
                Policies (Details)                                               
50: R38         Basis of Accounting and Significant Accounting      HTML     48K 
                Policies - Fair value of Financial Instruments                   
                (Details)                                                        
51: R39         BASIS OF ACCOUNTING AND SIGNIFICANT ACCOUNTING      HTML     43K 
                POLICIES - Property and Equipment (Details)                      
52: R40         Merger and Reverse Recapitalization (Details)       HTML    164K 
53: R41         Merger and Reverse Recapitalization - Earnout       HTML     82K 
                Shares (Details)                                                 
54: R42         MERGER AND REVERSE RECAPITALIZATION - Debt          HTML    151K 
                Conversions (Details)                                            
55: R43         MERGER AND REVERSE RECAPITALIZATION - Transactions  HTML    209K 
                prior (Details)                                                  
56: R44         Inventory (Details)                                 HTML     37K 
57: R45         Property and Equipment (Details)                    HTML     47K 
58: R46         ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES -    HTML     46K 
                Components (Details)                                             
59: R47         LEASES - General (Details)                          HTML     61K 
60: R48         LEASES - Components of lease cost, weighted         HTML     61K 
                average lease terms and discount rates (Details)                 
61: R49         LEASES - Right-of-use assets (Details)              HTML     49K 
62: R50         LEASES - Maturities of finance lease liabilities    HTML     49K 
                (Details)                                                        
63: R51         LEASES - Maturities of operating lease liabilities  HTML     51K 
                (Details)                                                        
64: R52         DEBT - Equipment Financing Obligation (Details)     HTML     44K 
65: R53         DEBT - Convertible debt agreements (Details)        HTML    312K 
66: R54         DEBT - Computation of the loss on debt              HTML     48K 
                extinguishment (Details)                                         
67: R55         DEBT - Other Financing Expense (Details)            HTML     45K 
68: R56         DEBT - Fair Value of Convertible Notes (Details)    HTML     62K 
69: R57         DEBT - Subordinated Notes (Details)                 HTML     67K 
70: R58         DEBT - Unsecured Subordinated Promissory Notes      HTML     73K 
                (Details)                                                        
71: R59         DEBT - Subordinated Loan and Security Agreement     HTML    104K 
                (Details)                                                        
72: R60         DEBT - Secured Subordinated loan (Details)          HTML    114K 
73: R61         Common Stock Warrants (Details)                     HTML     62K 
74: R62         Common Stock Warrants - Warrant Activity (Details)  HTML     59K 
75: R63         COMMON STOCK WARRANTS - Loan and Security           HTML     56K 
                Agreement (Details)                                              
76: R64         COMMON STOCK WARRANTS - Convertible Notes Warrants  HTML     45K 
                (Details)                                                        
77: R65         COMMON STOCK WARRANTS - Black-Scholes Option        HTML     56K 
                Pricing Assumptions (Details)                                    
78: R66         COMMON STOCK WARRANTS - Fair Value of Outstanding   HTML     45K 
                Warrants (Details)                                               
79: R67         COMMON STOCK WARRANTS - Private warrants, Public    HTML     72K 
                warrants, Additional Private warrants and                        
                Transaction warrants (Details)                                   
80: R68         COMMON STOCK - Schedule of common stock (Details)   HTML     55K 
81: R69         Common Stock (Details)                              HTML     46K 
82: R70         Preferred Stock (Details)                           HTML    106K 
83: R71         Earn-Out Shares (Details)                           HTML     58K 
84: R72         Earn-Out Shares - Schedule of changes in fair       HTML     35K 
                value of the earnout liability (Details)                         
85: R73         Stock-Based Compensation (Details)                  HTML     86K 
86: R74         Stock-Based Compensation - 2022 Equity Incentive    HTML     72K 
                Plan (Details)                                                   
87: R75         STOCK-BASED COMPENSATION - Fair value of the stock  HTML     41K 
                options weighted average assumptions (Details)                   
88: R76         STOCK-BASED COMPENSATION - Stock-based              HTML     47K 
                compensation expense (Details)                                   
89: R77         STOCK-BASED COMPENSATION - Non-vested restricted    HTML     51K 
                stock units (Details)                                            
90: R78         STOCK-BASED COMPENSATION - 2023 Employee Stock      HTML     43K 
                Purchase Plan (Details)                                          
91: R79         INCOME TAXES - Continuing operations (Details)      HTML     55K 
92: R80         INCOME TAXES - Deferred tax assets and liabilities  HTML     65K 
                (Details)                                                        
93: R81         INCOME TAXES - Additional information (Details)     HTML     49K 
94: R82         Employee Benefit Plan (Details)                     HTML     33K 
95: R83         Net Loss Attributable to Common Stockholders        HTML     55K 
                (Details)                                                        
96: R84         Net Loss Attributable to Common Stockholders -      HTML     60K 
                Potential Shares of Common Stock Excluded From The               
                Computation Of Diluted Net Loss Per Share                        
                (Details)                                                        
97: R85         Subsequent Events (Details)                         HTML     60K 
98: R86         Pay vs Performance Disclosure                       HTML     40K 
99: R87         Insider Trading Arrangements                        HTML     34K 
101: XML         IDEA XML File -- Filing Summary                      XML    193K  
104: XML         XBRL Instance -- osa-20231231x10k_htm                XML   3.23M  
100: EXCEL       IDEA Workbook of Financial Report Info              XLSX    262K  
 9: EX-101.CAL  XBRL Calculations -- osa-20231231_cal                XML    231K 
10: EX-101.DEF  XBRL Definitions -- osa-20231231_def                 XML   1.30M 
11: EX-101.LAB  XBRL Labels -- osa-20231231_lab                      XML   2.01M 
12: EX-101.PRE  XBRL Presentations -- osa-20231231_pre               XML   1.85M 
 8: EX-101.SCH  XBRL Schema -- osa-20231231                          XSD    273K 
102: JSON        XBRL Instance as JSON Data -- MetaLinks              644±  1.04M  
103: ZIP         XBRL Zipped Folder -- 0001558370-24-004017-xbrl      Zip    767K

‘EX-101.CAL’   —   XBRL Calculations — osa-20231231_cal

This Exhibit is an XBRL File.

                                                                                                                                                                                
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1 Subsequent Filing that References this Filing

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

 4/29/24  ProSomnus, Inc.                   10-K/A     12/31/23   14:2.4M                                   Toppan Merrill Bridge/FA

12 Previous Filings that this Filing References

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

12/11/23  ProSomnus, Inc.                   8-K:5,8,9  12/05/23   15:1.6M                                   Toppan Merrill/FA
10/19/23  ProSomnus, Inc.                   8-K:5,9    10/13/23   12:328K                                   Toppan Merrill/FA
10/12/23  ProSomnus, Inc.                   8-K:1,2,3,910/11/23   15:2.8M                                   Toppan Merrill/FA
 9/21/23  ProSomnus, Inc.                   8-K:1,2,3,5 9/18/23   17:934K                                   Toppan Merrill/FA
 8/09/23  ProSomnus, Inc.                   10-Q        6/30/23   74:7.8M                                   Toppan Merrill Bridge/FA
 6/30/23  ProSomnus, Inc.                   8-K:1,2,9   6/29/23   13:342K                                   Toppan Merrill/FA
 4/27/23  ProSomnus, Inc.                   DEF 14A     5/25/23    1:5.4M                                   Toppan Merrill/FA
 3/01/23  ProSomnus, Inc.                   8-K:5,9     3/01/23    3:112K                                   Toppan Merrill/FA
 1/09/23  ProSomnus, Inc.                   S-1         1/06/23    6:3.4M                                   Toppan Merrill/FA
12/13/22  ProSomnus, Inc.                   8-K:1,2,3,412/06/22   22:4M                                     Toppan Merrill/FA
 5/10/22  Lakeshore Acquisition I Corp.     8-K:1,7,9   5/09/22   23:14M                                    Toppan Merrill/FA
 6/16/21  Lakeshore Acquisition I Corp.     8-K:1,3,5,7 6/10/21   12:1.1M                                   Toppan Merrill/FA
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