SEC Info - Xenetic Biosciences, Inc. - ‘10-K’ for 12/31/23

SEC Info℠

Home

My Interests

Help

Please Sign In

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

On: Thursday, 3/21/24, at 5:00pm ET · For: 12/31/23 · Accession #: 1683168-24-1594 · File #: 1-37937

Previous ‘10-K’: ‘10-K/A’ on 4/28/23 for 12/31/22 · Next & Latest: ‘10-K/A’ on 4/26/24 for 12/31/23 · 32 References:

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

 3/21/24  Xenetic Biosciences, Inc.         10-K       12/31/23   71:5.6M                                   GlobalOne Filings Inc/FA

Annual Report — Form 10-K — SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Form 10-K for Dec 2023                              HTML   1.32M 
 2: EX-4.1      Description of Registrants Securities Registered    HTML     31K 
                Pursuant to Section 12 of the Securities Exchange                
                Act of 1934                                                      
 3: EX-21.1     Subsidiaries List                                   HTML     19K 
 4: EX-23.1     Consent of Marcum LLP                               HTML     19K 
 8: EX-97.1     Policy Regarding the Mandatory Recovery of          HTML     34K 
                Compensation                                                     
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     23K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
14: R1          Cover                                               HTML     94K 
15: R2          Consolidated Balance Sheets                         HTML    102K 
16: R3          Consolidated Balance Sheets (Parenthetical)         HTML     42K 
17: R4          Consolidated Statements of Comprehensive Loss       HTML     62K 
18: R5          Consolidated Statements of Comprehensive Loss       HTML     37K 
                (Parenthetical)                                                  
19: R6          Consolidated Statements of Stockholders' Equity     HTML     60K 
20: R7          Consolidated Statements of Cash Flows               HTML     74K 
21: R8          Pay vs Performance Disclosure                       HTML     32K 
22: R9          Insider Trading Arrangements                        HTML     26K 
23: R10         The Company                                         HTML     28K 
24: R11         Risks and Uncertainties                             HTML     23K 
25: R12         Summary of Significant Accounting Policies          HTML     74K 
26: R13         Significant Strategic Collaborations                HTML     42K 
27: R14         Licensing Arrangements                              HTML     36K 
28: R15         Other Assets                                        HTML     24K 
29: R16         Accrued Expenses                                    HTML     27K 
30: R17         Fair Value Measurements                             HTML     26K 
31: R18         Income Taxes                                        HTML     74K 
32: R19         Stockholders? Equity                                HTML     60K 
33: R20         Share-Based Expense                                 HTML    122K 
34: R21         Employee Benefit Plans                              HTML     24K 
35: R22         Commitments and Contingencies                       HTML     31K 
36: R23         Related Party Transactions                          HTML     32K 
37: R24         Subsequent Events                                   HTML     23K 
38: R25         Summary of Significant Accounting Policies          HTML    125K 
                (Policies)                                                       
39: R26         Summary of Significant Accounting Policies          HTML     24K 
                (Tables)                                                         
40: R27         Accrued Expenses (Tables)                           HTML     26K 
41: R28         Income Taxes (Tables)                               HTML     60K 
42: R29         Share-Based Expense (Tables)                        HTML    115K 
43: R30         Commitments and Contingencies (Tables)              HTML     25K 
44: R31         The Company (Details Narrative)                     HTML     26K 
45: R32         Summary of Significant Accounting Policies          HTML     27K 
                (Details)                                                        
46: R33         Summary of Significant Accounting Policies          HTML     29K 
                (Details Narrative)                                              
47: R34         Significant Strategic Collaborations (Details       HTML     56K 
                Narrative)                                                       
48: R35         Licensing Arrangements (Details Narrative)          HTML     54K 
49: R36         Other Assets (Details Narrative)                    HTML     24K 
50: R37         Accrued Expenses (Details)                          HTML     30K 
51: R38         Fair Value Measurements (Details Narrative)         HTML     25K 
52: R39         Income Taxes (Details - Income by geographic        HTML     37K 
                regions)                                                         
53: R40         Income Taxes (Details - Tax reconciliation)         HTML     45K 
54: R41         Income Taxes (Details - Deferred Tax Assets)        HTML     60K 
55: R42         Income Taxes (Details Narrative)                    HTML     40K 
56: R43         Stockholders? Equity (Details Narrative)            HTML     88K 
57: R44         Share-Based Expense (Details - Share based          HTML     27K 
                expense)                                                         
58: R45         Share-Based Expense (Details - Assumptions          HTML     41K 
                Employee)                                                        
59: R46         Share-Based Expense (Details - Employee option      HTML     70K 
                activity)                                                        
60: R47         Share-Based Expense (Details - Non-Vested employee  HTML     46K 
                Option activity)                                                 
61: R48         Share-Based Expense (Details - Non-employee option  HTML     70K 
                activity)                                                        
62: R49         Share-Based Expense (Details Narrative)             HTML     67K 
63: R50         Employee Benefit Plans (Details Narrative)          HTML     25K 
64: R51         Commitments and Contingencies (Details - Cash flow  HTML     22K 
                Information)                                                     
65: R52         Commitments and Contingencies (Details Narrative)   HTML     31K 
66: R53         Related Party Transactions (Details Narrative)      HTML     35K 
68: XML         IDEA XML File -- Filing Summary                      XML    120K 
71: XML         XBRL Instance -- xenetic_i10k-123123_htm             XML    986K 
67: EXCEL       IDEA Workbook of Financial Report Info              XLSX    120K 
10: EX-101.CAL  XBRL Calculations -- xbio-20231231_cal               XML    118K 
11: EX-101.DEF  XBRL Definitions -- xbio-20231231_def                XML    587K 
12: EX-101.LAB  XBRL Labels -- xbio-20231231_lab                     XML    871K 
13: EX-101.PRE  XBRL Presentations -- xbio-20231231_pre              XML    779K 
 9: EX-101.SCH  XBRL Schema -- xbio-20231231                         XSD    116K 
69: JSON        XBRL Instance as JSON Data -- MetaLinks              409±   574K 
70: ZIP         XBRL Zipped Folder -- 0001683168-24-001594-xbrl      Zip    402K

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

This Exhibit is an XBRL File.

<?xml version="1.0" standalone="no" encoding="windows-1252"?>

<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://xeneticbio.com/role/Cover" xlink:href="xbio-20231231.xsd#Cover" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/ConsolidatedBalanceSheets" xlink:href="xbio-20231231.xsd#ConsolidatedBalanceSheets" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:href="xbio-20231231.xsd#ConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/ConsolidatedStatementsOfComprehensiveLoss" xlink:href="xbio-20231231.xsd#ConsolidatedStatementsOfComprehensiveLoss" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/ConsolidatedStatementsOfComprehensiveLossParenthetical" xlink:href="xbio-20231231.xsd#ConsolidatedStatementsOfComprehensiveLossParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/ConsolidatedStatementsOfStockholdersEquity" xlink:href="xbio-20231231.xsd#ConsolidatedStatementsOfStockholdersEquity" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="xbio-20231231.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/Company" xlink:href="xbio-20231231.xsd#Company" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/RisksAndUncertainties" xlink:href="xbio-20231231.xsd#RisksAndUncertainties" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="xbio-20231231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/SignificantStrategicCollaborations" xlink:href="xbio-20231231.xsd#SignificantStrategicCollaborations" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/LicensingArrangements" xlink:href="xbio-20231231.xsd#LicensingArrangements" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/OtherAssets" xlink:href="xbio-20231231.xsd#OtherAssets" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/AccruedExpenses" xlink:href="xbio-20231231.xsd#AccruedExpenses" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/FairValueMeasurements" xlink:href="xbio-20231231.xsd#FairValueMeasurements" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/IncomeTaxes" xlink:href="xbio-20231231.xsd#IncomeTaxes" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/StockholdersEquity" xlink:href="xbio-20231231.xsd#StockholdersEquity" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/Share-basedExpense" xlink:href="xbio-20231231.xsd#Share-basedExpense" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/EmployeeBenefitPlans" xlink:href="xbio-20231231.xsd#EmployeeBenefitPlans" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/CommitmentsAndContingencies" xlink:href="xbio-20231231.xsd#CommitmentsAndContingencies" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/RelatedPartyTransactions" xlink:href="xbio-20231231.xsd#RelatedPartyTransactions" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/SubsequentEvents" xlink:href="xbio-20231231.xsd#SubsequentEvents" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="xbio-20231231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="xbio-20231231.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/AccruedExpensesTables" xlink:href="xbio-20231231.xsd#AccruedExpensesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/IncomeTaxesTables" xlink:href="xbio-20231231.xsd#IncomeTaxesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/Share-basedExpenseTables" xlink:href="xbio-20231231.xsd#Share-basedExpenseTables" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/CommitmentsAndContingenciesTables" xlink:href="xbio-20231231.xsd#CommitmentsAndContingenciesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/CompanyDetailsNarrative" xlink:href="xbio-20231231.xsd#CompanyDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="xbio-20231231.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="xbio-20231231.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/SignificantStrategicCollaborationsDetailsNarrative" xlink:href="xbio-20231231.xsd#SignificantStrategicCollaborationsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/LicensingArrangementsDetailsNarrative" xlink:href="xbio-20231231.xsd#LicensingArrangementsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/OtherAssetsDetailsNarrative" xlink:href="xbio-20231231.xsd#OtherAssetsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/AccruedExpensesDetails" xlink:href="xbio-20231231.xsd#AccruedExpensesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/FairValueMeasurementsDetailsNarrative" xlink:href="xbio-20231231.xsd#FairValueMeasurementsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/IncomeTaxesDetails-IncomeByGeographicRegions" xlink:href="xbio-20231231.xsd#IncomeTaxesDetails-IncomeByGeographicRegions" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/IncomeTaxesDetails-TaxReconciliation" xlink:href="xbio-20231231.xsd#IncomeTaxesDetails-TaxReconciliation" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/IncomeTaxesDetails-DeferredTaxAssets" xlink:href="xbio-20231231.xsd#IncomeTaxesDetails-DeferredTaxAssets" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/IncomeTaxesDetailsNarrative" xlink:href="xbio-20231231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/StockholdersEquityDetailsNarrative" xlink:href="xbio-20231231.xsd#StockholdersEquityDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/Share-basedExpenseDetails-ShareBasedExpense" xlink:href="xbio-20231231.xsd#Share-basedExpenseDetails-ShareBasedExpense" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/Share-basedExpenseDetails-AssumptionsEmployee" xlink:href="xbio-20231231.xsd#Share-basedExpenseDetails-AssumptionsEmployee" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/Share-basedExpenseDetails-EmployeeOptionActivity" xlink:href="xbio-20231231.xsd#Share-basedExpenseDetails-EmployeeOptionActivity" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/Share-basedExpenseDetails-Non-vestedEmployeeOptionActivity" xlink:href="xbio-20231231.xsd#Share-basedExpenseDetails-Non-vestedEmployeeOptionActivity" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/Share-basedExpenseDetails-Non-employeeOptionActivity" xlink:href="xbio-20231231.xsd#Share-basedExpenseDetails-Non-employeeOptionActivity" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/Share-basedExpenseDetailsNarrative" xlink:href="xbio-20231231.xsd#Share-basedExpenseDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/EmployeeBenefitPlansDetailsNarrative" xlink:href="xbio-20231231.xsd#EmployeeBenefitPlansDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/CommitmentsAndContingenciesDetails-CashFlowInformation" xlink:href="xbio-20231231.xsd#CommitmentsAndContingenciesDetails-CashFlowInformation" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="xbio-20231231.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://xeneticbio.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="xbio-20231231.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/Cover" xlink:title="00000001 - Document - Cover"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/ConsolidatedBalanceSheets" xlink:title="00000002 - Statement - CONSOLIDATED BALANCE SHEETS">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCash" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssetsNoncurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonValue" xlink:label="loc_us-gaapTreasuryStockCommonValue"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapTreasuryStockCommonValue" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="loc_us-gaapCommitmentsAndContingencies"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapCommitmentsAndContingencies" xlink:type="arc" weight="1"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:title="00000003 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/ConsolidatedStatementsOfComprehensiveLoss" xlink:title="00000004 - Statement - CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RoyaltyIncomeNonoperating" xlink:label="loc_us-gaapRoyaltyIncomeNonoperating"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_us-gaapRoyaltyIncomeNonoperating" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeExpenseNet" xlink:label="loc_us-gaapInterestIncomeExpenseNet"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestIncomeExpenseNet" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/ConsolidatedStatementsOfComprehensiveLossParenthetical" xlink:title="00000005 - Statement - CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Parenthetical)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/ConsolidatedStatementsOfStockholdersEquity" xlink:title="00000006 - Statement - CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/ConsolidatedStatementsOfCashFlows" xlink:title="00000007 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="xbio-20231231.xsd#xbio_ResearchAndDevelopmentsInProcess" xlink:label="loc_xbioResearchAndDevelopmentsInProcess"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_xbioResearchAndDevelopmentsInProcess" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAssetAmortizationExpense"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAssetAmortizationExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:label="loc_us-gaapEmployeeBenefitsAndShareBasedCompensation"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapEmployeeBenefitsAndShareBasedCompensation" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsAndOtherReceivables"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsAndOtherReceivables" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherNoncurrentAssets"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherNoncurrentAssets" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireInProcessResearchAndDevelopment" xlink:label="loc_us-gaapPaymentsToAcquireInProcessResearchAndDevelopment"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireInProcessResearchAndDevelopment" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/Company" xlink:title="995513 - Disclosure - The Company"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/RisksAndUncertainties" xlink:title="995514 - Disclosure - Risks and Uncertainties"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="995515 - Disclosure - Summary of Significant Accounting Policies"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/SignificantStrategicCollaborations" xlink:title="995516 - Disclosure - Significant Strategic Collaborations"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/LicensingArrangements" xlink:title="995517 - Disclosure - Licensing Arrangements"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/OtherAssets" xlink:title="995518 - Disclosure - Other Assets"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/AccruedExpenses" xlink:title="995519 - Disclosure - Accrued Expenses"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/FairValueMeasurements" xlink:title="995520 - Disclosure - Fair Value Measurements"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/IncomeTaxes" xlink:title="995521 - Disclosure - Income Taxes"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/StockholdersEquity" xlink:title="995522 - Disclosure - Stockholders’ Equity"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/Share-basedExpense" xlink:title="995523 - Disclosure - Share-Based Expense"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/EmployeeBenefitPlans" xlink:title="995524 - Disclosure - Employee Benefit Plans"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/CommitmentsAndContingencies" xlink:title="995525 - Disclosure - Commitments and Contingencies"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/RelatedPartyTransactions" xlink:title="995526 - Disclosure - Related Party Transactions"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/SubsequentEvents" xlink:title="995527 - Disclosure - Subsequent Events"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="995528 - Disclosure - Summary of Significant Accounting Policies (Policies)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="995529 - Disclosure - Summary of Significant Accounting Policies (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/AccruedExpensesTables" xlink:title="995530 - Disclosure - Accrued Expenses (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/IncomeTaxesTables" xlink:title="995531 - Disclosure - Income Taxes (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/Share-basedExpenseTables" xlink:title="995532 - Disclosure - Share-Based Expense (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/CommitmentsAndContingenciesTables" xlink:title="995533 - Disclosure - Commitments and Contingencies (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/CompanyDetailsNarrative" xlink:title="995534 - Disclosure - The Company (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:title="995535 - Disclosure - Summary of Significant Accounting Policies (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="995536 - Disclosure - Summary of Significant Accounting Policies (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/SignificantStrategicCollaborationsDetailsNarrative" xlink:title="995537 - Disclosure - Significant Strategic Collaborations (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/LicensingArrangementsDetailsNarrative" xlink:title="995538 - Disclosure - Licensing Arrangements (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/OtherAssetsDetailsNarrative" xlink:title="995539 - Disclosure - Other Assets (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/AccruedExpensesDetails" xlink:title="995540 - Disclosure - Accrued Expenses (Details)">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedProfessionalFeesCurrent" xlink:label="loc_us-gaapAccruedProfessionalFeesCurrent"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedProfessionalFeesCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="xbio-20231231.xsd#xbio_AccruedResearchCosts" xlink:label="loc_xbioAccruedResearchCosts"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_xbioAccruedResearchCosts" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/FairValueMeasurementsDetailsNarrative" xlink:title="995541 - Disclosure - Fair Value Measurements (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/IncomeTaxesDetails-IncomeByGeographicRegions" xlink:title="995542 - Disclosure - Income Taxes (Details - Income by geographic regions)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/IncomeTaxesDetails-TaxReconciliation" xlink:title="995543 - Disclosure - Income Taxes (Details - Tax reconciliation)">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentFederalTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentFederalTaxExpenseBenefit"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentFederalTaxExpenseBenefit" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentStateAndLocalTaxExpenseBenefit"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentStateAndLocalTaxExpenseBenefit" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapIncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:label="loc_us-gaapIncomeTaxReconciliationNondeductibleExpense"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationNondeductibleExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential" xlink:label="loc_us-gaapIncomeTaxReconciliationForeignIncomeTaxRateDifferential"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationForeignIncomeTaxRateDifferential" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:label="loc_us-gaapIncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationTaxCreditsResearch" xlink:label="loc_us-gaapIncomeTaxReconciliationTaxCreditsResearch"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationTaxCreditsResearch" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:label="loc_us-gaapIncomeTaxReconciliationChangeInEnactedTaxRate"/>

<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationChangeInEnactedTaxRate" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:label="loc_us-gaapIncomeTaxReconciliationOtherAdjustments"/>

<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationOtherAdjustments" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/IncomeTaxesDetails-DeferredTaxAssets" xlink:title="995544 - Disclosure - Income Taxes (Details - Deferred Tax Assets)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/IncomeTaxesDetailsNarrative" xlink:title="995545 - Disclosure - Income Taxes (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/StockholdersEquityDetailsNarrative" xlink:title="995546 - Disclosure - Stockholders’ Equity (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/Share-basedExpenseDetails-ShareBasedExpense" xlink:title="995547 - Disclosure - Share-Based Expense (Details - Share based expense)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/Share-basedExpenseDetails-AssumptionsEmployee" xlink:title="995548 - Disclosure - Share-Based Expense (Details - Assumptions Employee)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/Share-basedExpenseDetails-EmployeeOptionActivity" xlink:title="995549 - Disclosure - Share-Based Expense (Details - Employee option activity)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/Share-basedExpenseDetails-Non-vestedEmployeeOptionActivity" xlink:title="995550 - Disclosure - Share-Based Expense (Details - Non-Vested employee Option activity)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/Share-basedExpenseDetails-Non-employeeOptionActivity" xlink:title="995551 - Disclosure - Share-Based Expense (Details - Non-employee option activity)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/Share-basedExpenseDetailsNarrative" xlink:title="995552 - Disclosure - Share-Based Expense (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/EmployeeBenefitPlansDetailsNarrative" xlink:title="995553 - Disclosure - Employee Benefit Plans (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/CommitmentsAndContingenciesDetails-CashFlowInformation" xlink:title="995554 - Disclosure - Commitments and Contingencies (Details - Cash flow Information)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="995555 - Disclosure - Commitments and Contingencies (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://xeneticbio.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="995556 - Disclosure - Related Party Transactions (Details Narrative)"/>

</link:linkbase>

32 Previous Filings that this Filing References

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

 5/12/23  Xenetic Biosciences, Inc.         8-K:3,5,7,9 5/11/23   13:415K                                   GlobalOne Filings Inc/FA
 5/11/23  Xenetic Biosciences, Inc.         10-Q        3/31/23   45:2.3M                                   GlobalOne Filings Inc/FA
 3/22/23  Xenetic Biosciences, Inc.         10-K       12/31/22   74:6.6M                                   GlobalOne Filings Inc/FA
 8/11/22  Xenetic Biosciences, Inc.         10-Q        6/30/22   50:3.2M                                   GlobalOne Filings Inc/FA
 3/22/22  Xenetic Biosciences, Inc.         10-K       12/31/21   75:6M                                     GlobalOne Filings Inc/FA
11/19/21  Xenetic Biosciences, Inc.         8-K:1,9    11/19/21   13:520K                                   GlobalOne Filings Inc/FA
10/15/21  Xenetic Biosciences, Inc.         DEF 14A    12/07/21    1:601K                                   GlobalOne Filings Inc/FA
 7/28/21  Xenetic Biosciences, Inc.         8-K:1,3,7   7/26/21    7:701K                                   GlobalOne Filings Inc/FA
 3/16/21  Xenetic Biosciences, Inc.         10-K       12/31/20   78:5.1M                                   GlobalOne Filings Inc/FA
 3/26/20  Xenetic Biosciences, Inc.         10-K       12/31/19   79:4.9M                                   GlobalOne Filings Inc/FA
 7/22/19  Xenetic Biosciences, Inc.         8-K:1,3,5,8 7/17/19    6:932K                                   GlobalOne Filings Inc/FA
 7/16/19  Xenetic Biosciences, Inc.         8-K:9       7/16/19    2:91K                                    GlobalOne Filings Inc/FA
 7/16/19  Xenetic Biosciences, Inc.         8-K:1,9     7/15/19    3:45K                                    GlobalOne Filings Inc/FA
 6/25/19  Xenetic Biosciences, Inc.         8-K:1,3,9   6/24/19    3:202K                                   GlobalOne Filings Inc/FA
 6/24/19  Xenetic Biosciences, Inc.         8-K:1,3,5   6/19/19    6:96K                                    GlobalOne Filings Inc/FA
 6/13/19  Xenetic Biosciences, Inc.         8-K:1,8,9   6/07/19    3:56K                                    GlobalOne Filings Inc/FA
 5/20/19  Xenetic Biosciences, Inc.         8-K/A:8,9   3/01/19    2:428K                                   GlobalOne Filings Inc/FA
 3/30/18  Xenetic Biosciences, Inc.         10-K       12/31/17   85:5.1M                                   GlobalOne Filings Inc/FA
 8/14/17  Xenetic Biosciences, Inc.         10-Q        6/30/17   46:1.5M                                   GlobalOne Filings Inc/FA
 4/04/17  Xenetic Biosciences, Inc.         8-K:3,5,7,9 4/04/17    4:280K                                   GlobalOne Filings Inc/FA
 2/27/17  Xenetic Biosciences, Inc.         8-K:5,9     2/27/17    2:171K                                   Feather Filings LLC/FA
 1/04/17  Xenetic Biosciences, Inc.         8-K:5,7,8,9 1/01/17    3:777K                                   Feather Filings LLC/FA
10/27/16  Xenetic Biosciences, Inc.         S-1/A      10/26/16   98:6.7M                                   GlobalOne Filings Inc/FA
10/11/16  Xenetic Biosciences, Inc.         S-1/A                 99:7.1M                                   GlobalOne Filings Inc/FA
 7/14/16  Xenetic Biosciences, Inc.         S-1/A                  5:661K                                   Publicease Inc./FA
 9/30/15  Xenetic Biosciences, Inc.         8-K:5,9     9/24/15    2:23K                                    Westward Law LLC/FA
 4/15/15  Xenetic Biosciences, Inc.         10-K       12/31/14   74:5.9M                                   Publicease Inc./FA
 2/18/15  Xenetic Biosciences, Inc.         10-K/A     12/31/13   22:4.8M                                   Publicease Inc./FA
 1/10/14  Xenetic Biosciences, Inc.         10-Q       11/30/13   40:1.2M                                   Timber Pharmas, Inc.
 2/27/13  Xenetic Biosciences, Inc.         8-K:5,8,9   2/25/13    2:19K                                    Clark Corp Law Group LLP
 2/12/13  Xenetic Biosciences, Inc.         8-K:2,5     2/11/13    2:24K                                    Clark Corp Law Group LLP
11/21/11  Xenetic Biosciences, Inc.         S-1                    7:607K

↑Top

Filing Submission 0001683168-24-001594 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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

On: Thursday, 3/21/24, at 5:00pm ET · For: 12/31/23 · Accession #: 1683168-24-1594 · File #: 1-37937

Annual Report — Form 10-K — SEA’34Filing Table of Contents

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

This Exhibit is an XBRL File.

32 Previous Filings that this Filing References

Annual Report — Form 10-K — SEA’34

Filing Table of Contents