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Akerna Corp. – ‘10-Q’ for 3/31/23 – ‘EX-101.CAL’

On:  Monday, 5/15/23, at 4:21pm ET   ·   For:  3/31/23   ·   Accession #:  1213900-23-39812   ·   File #:  1-39096

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

 5/15/23  Akerna Corp.                      10-Q        3/31/23   70:9.3M                                   EdgarAgents LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.69M 
 7: EX-31.1     Certification -- §302 - SOA'02                      HTML     24K 
 8: EX-31.2     Certification -- §302 - SOA'02                      HTML     24K 
 9: EX-32.1     Certification -- §906 - SOA'02                      HTML     21K 
10: EX-32.2     Certification -- §906 - SOA'02                      HTML     22K 
11: R1          Document and Entity Information                     HTML     75K 
12: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    122K 
13: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     46K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Operations     HTML    122K 
                (Unaudited)                                                      
15: R5          Condensed Consolidated Statements of Comprehensive  HTML     42K 
                Loss (Unaudited)                                                 
16: R6          Condensed Consolidated Statements of Changes in     HTML     84K 
                Equity (Unaudited)                                               
17: R7          Condensed Consolidated Statements of Cash Flows     HTML    128K 
                (Unaudited)                                                      
18: R8          Description of Business                             HTML     92K 
19: R9          Basis of Presentation and Summary of Significant    HTML     75K 
                Accounting Policies                                              
20: R10         Revenue and Contracts with Customers                HTML     77K 
21: R11         Intangible Assets, net and Goodwill                 HTML     32K 
22: R12         Long Term Debt                                      HTML     42K 
23: R13         Income Taxes                                        HTML     27K 
24: R14         Supplemental Balance Sheet Disclosures              HTML     81K 
25: R15         Commitments and Contingencies                       HTML     33K 
26: R16         Stockholders' Deficit                               HTML    124K 
27: R17         Fair Value                                          HTML    108K 
28: R18         Earning per share                                   HTML     37K 
29: R19         Discontinued Operations                             HTML     58K 
30: R20         Basis of Presentation and Summary of Significant    HTML     94K 
                Accounting Policies (Policies)                                   
31: R21         Basis of Presentation and Summary of Significant    HTML     26K 
                Accounting Policies (Tables)                                     
32: R22         Revenue and Contracts with Customers (Tables)       HTML     59K 
33: R23         Long Term Debt (Tables)                             HTML     28K 
34: R24         Supplemental Balance Sheet Disclosures (Tables)     HTML     80K 
35: R25         Stockholders' Deficit (Tables)                      HTML     87K 
36: R26         Fair Value (Tables)                                 HTML     96K 
37: R27         Earning per Shares (Tables)                         HTML     30K 
38: R28         Discontinued Operations (Table)                     HTML     53K 
39: R29         Description of Business (Details Textual)           HTML     81K 
40: R30         Basis of Presentation and Summary of Significant    HTML     24K 
                Accounting Policies (Details)                                    
41: R31         Basis of Presentation and Summary of Significant    HTML     57K 
                Accounting Policies (Details Textual)                            
42: R32         Revenue and Contracts with Customers (Details)      HTML     29K 
43: R33         Revenue and Contracts with Customers (Details 1)    HTML     28K 
44: R34         Revenue and Contracts with Customers (Details 2)    HTML     25K 
45: R35         Revenue and Contracts with Customers (Details 3)    HTML     25K 
46: R36         Revenue and Contracts with Customers (Details       HTML     38K 
                Textual)                                                         
47: R37         Intangible Assets, net and Goodwill (Details        HTML     39K 
                Textual)                                                         
48: R38         Long Term Debt (Details)                            HTML     25K 
49: R39         Long Term Debt (Details Textual)                    HTML     67K 
50: R40         Income Taxes (Details Textual)                      HTML     23K 
51: R41         Supplemental Balance Sheet Disclosures (Details)    HTML     35K 
52: R42         Supplemental Balance Sheet Disclosures (Details 1)  HTML     36K 
53: R43         Commitments and Contingencies (Details Textual)     HTML     34K 
54: R44         Stockholders' Deficit (Details Textual)             HTML    142K 
55: R45         Stockholders' Deficit (Details 1)                   HTML     47K 
56: R46         Fair Value (Details)                                HTML     27K 
57: R47         Fair Value (Details 1)                              HTML     48K 
58: R48         Fair Value (Details 2)                              HTML     26K 
59: R49         Fair Value (Details 3)                              HTML     34K 
60: R50         Fair Value (Details 4)                              HTML     27K 
61: R51         Earning per Share (Details)                         HTML     36K 
62: R52         Discontinued Operations (Details)                   HTML     59K 
63: R53         Discontinued Operations (Details 1)                 HTML     60K 
64: R54         Discontinued Operations (Details Textual)           HTML     31K 
65: R55         Significant Transactions (Details Textual)          HTML     22K 
68: XML         IDEA XML File -- Filing Summary                      XML    124K 
66: XML         XBRL Instance -- kern-20230331_htm                   XML   1.64M 
67: EXCEL       IDEA Workbook of Financial Reports                  XLSX    124K 
 4: EX-101.CAL  XBRL Calculations -- kern-20230331_cal               XML    297K 
 2: EX-101.DEF  XBRL Definitions -- kern-20230331_def                XML   1.20M 
 5: EX-101.LAB  XBRL Labels -- kern-20230331_lab                     XML   3.06M 
 3: EX-101.PRE  XBRL Presentations -- kern-20230331_pre              XML   1.61M 
 6: EX-101.SCH  XBRL Schema -- kern-20230331                         XSD    245K 
69: JSON        XBRL Instance as JSON Data -- MetaLinks              575±   858K 
70: ZIP         XBRL Zipped Folder -- 0001213900-23-039812-xbrl      Zip    431K

‘EX-101.CAL’   —   XBRL Calculations — kern-20230331_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:title="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" order="4" weight="-1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:title="us-gaap_IncreaseDecreaseInAccountsReceivable"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to us-gaap_IncreaseDecreaseInAccountsReceivable" order="5" weight="-1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet" xlink:title="us-gaap_DerivativeGainLossOnDerivativeNet"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_DerivativeGainLossOnDerivativeNet" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to us-gaap_DerivativeGainLossOnDerivativeNet" order="6" weight="-1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf" xlink:label="us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf" xlink:title="us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf" order="7" weight="1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:title="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" order="8" weight="-1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:title="us-gaap_AllocatedShareBasedCompensationExpense"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to us-gaap_AllocatedShareBasedCompensationExpense" order="9" weight="1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="kern-20230331.xsd#kern_AmortizationOfDeferredContractCosts" xlink:label="kern_AmortizationOfDeferredContractCosts" xlink:title="kern_AmortizationOfDeferredContractCosts"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="kern_AmortizationOfDeferredContractCosts" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to kern_AmortizationOfDeferredContractCosts" order="10" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" xlink:title="us-gaap_ProvisionForDoubtfulAccounts"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ProvisionForDoubtfulAccounts" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to us-gaap_ProvisionForDoubtfulAccounts" order="11" weight="1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherDeferredLiability" xlink:label="us-gaap_IncreaseDecreaseInOtherDeferredLiability" xlink:title="us-gaap_IncreaseDecreaseInOtherDeferredLiability"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInOtherDeferredLiability" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to us-gaap_IncreaseDecreaseInOtherDeferredLiability" order="12" weight="1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="kern-20230331.xsd#kern_GainsLossesOnConvertibleNotes" xlink:label="kern_GainsLossesOnConvertibleNotes" xlink:title="kern_GainsLossesOnConvertibleNotes"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="kern_GainsLossesOnConvertibleNotes" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to kern_GainsLossesOnConvertibleNotes" order="13" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:title="us-gaap_DepreciationDepletionAndAmortization"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_DepreciationDepletionAndAmortization" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivities to us-gaap_DepreciationDepletionAndAmortization" order="14" weight="1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:title="us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:title="Calculation : us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect to us-gaap_NetCashProvidedByUsedInInvestingActivities" order="1" weight="1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToDevelopSoftware" xlink:label="us-gaap_PaymentsToDevelopSoftware" xlink:title="us-gaap_PaymentsToDevelopSoftware"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToDevelopSoftware" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInInvestingActivities to us-gaap_PaymentsToDevelopSoftware" order="0" weight="-1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromDivestitureOfBusinesses" xlink:label="us-gaap_ProceedsFromDivestitureOfBusinesses" xlink:title="us-gaap_ProceedsFromDivestitureOfBusinesses"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_ProceedsFromDivestitureOfBusinesses" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInInvestingActivities to us-gaap_ProceedsFromDivestitureOfBusinesses" order="1" weight="1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:title="us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:title="Calculation : us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect to us-gaap_NetCashProvidedByUsedInFinancingActivities" order="2" weight="1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:label="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:title="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInFinancingActivities to us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" order="0" weight="-1" use="optional"/>
<link:loc xlink:type="locator" xlink:href="kern-20230331.xsd#kern_PrincipalPaymentsOfConvertibleNotes" xlink:label="kern_PrincipalPaymentsOfConvertibleNotes" xlink:title="kern_PrincipalPaymentsOfConvertibleNotes"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="kern_PrincipalPaymentsOfConvertibleNotes" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInFinancingActivities to kern_PrincipalPaymentsOfConvertibleNotes" order="1" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:title="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:title="Calculation : us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect to us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="3" weight="1" use="optional"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/DocumentAndEntityInformation"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/CondensedConsolidatedBalanceSheetsUnauditedParenthetical"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/StatementsOfChangesInStockholdersEquity"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/DescriptionofBusiness"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/BasisofPresentationandSummaryofSignificantAccountingPolicies"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/SignificantTransactions"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/RevenueandContractswithCustomers"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/IntangibleAssetsnetandGoodwill"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/LongTermDebt"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/IncomeTaxes"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/SupplementalBalanceSheetDisclosures"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/CommitmentsAndContingencies"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/StockholdersDeficit"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/FairValue"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/Earningpershare"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/DiscontinuedOperations"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/BasisofPresentationandSummaryofSignificantAccountingPoliciesPolicies"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/BasisofPresentationandSummaryofSignificantAccountingPoliciesTables"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/SignificantTransactionsTables"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/RevenueandContractswithCustomersTables"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/LongTermDebtTables"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/IncomeTaxesTables"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/SupplementalBalanceSheetDisclosuresTables"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/CommitmentsandContingenciesTables"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/StockholdersDeficitTables"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/FairValueTables"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/EarningperSharesTables"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/DiscontinuedOperationsTable"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/DescriptionofBusinessDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/BasisofPresentationandSummaryofSignificantAccountingPoliciesDetails"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/BasisofPresentationandSummaryofSignificantAccountingPoliciesDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/RevenueandContractswithCustomersDetails"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/RevenueandContractswithCustomersDetails1"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/RevenueandContractswithCustomersDetails2"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/RevenueandContractswithCustomersDetails3"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/RevenueandContractswithCustomersDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/IntangibleAssetsnetandGoodwillDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/LongTermDebtDetails"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/LongTermDebtDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/IncomeTaxesDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/CommitmentsandContingenciesDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/StockholdersDeficitDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/StockholdersDeficitDetails1"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/FairValueDetails"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/FairValueDetails1"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/FairValueDetails2"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/FairValueDetails3"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/FairValueDetails4"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/FairValueDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/EarningperShareDetails"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/EarningperShareDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/DiscontinuedOperationsDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/SummaryofSignificantAccountingPoliciesDetails1"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/SignificantTransactionsDetails3"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/SignificantTransactionsDetailsTextual"/>
<link:calculationLink xlink:type="extended" xlink:role="http://akerna.com/role/IncomeTaxesDetails2"/>
</link:linkbase>

4 Subsequent Filings that Reference this Filing

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

 4/19/24  Gryphon Digital Mining, Inc.      424B5                  1:358K                                   EdgarAgents LLC/FA
 2/28/24  Gryphon Digital Mining, Inc.      S-3/A                  3:431K                                   EdgarAgents LLC/FA
 2/14/24  Gryphon Digital Mining, Inc.      S-3                    5:560K                                   EdgarAgents LLC/FA
 2/09/24  Akerna Corp.                      S-8         2/09/24    5:123K                                   EdgarAgents LLC/FA

13 Previous Filings that this Filing References

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

 5/01/23  Akerna Corp.                      8-K:1,2,7,9 4/05/23   22:2M                                     EdgarAgents LLC/FA
 1/27/23  Akerna Corp.                      8-K:1,3,7,9 1/27/23   20:2.5M                                   EdgarAgents LLC/FA
11/18/22  Akerna Corp.                      8-K:1,9    11/14/22   12:278K                                   EdgarAgents LLC/FA
11/14/22  Akerna Corp.                      10-Q        9/30/22   78:11M                                    EdgarAgents LLC/FA
10/03/22  Akerna Corp.                      8-K:1,3,5,810/03/22   16:1M                                     EdgarAgents LLC/FA
 8/12/22  Akerna Corp.                      10-Q        6/30/22   65:7.8M                                   EdgarAgents LLC/FA
 7/01/22  Akerna Corp.                      POS EX      7/01/22    5:477K                                   EdgarAgents LLC/FA
 6/29/22  Akerna Corp.                      S-1/A       6/28/22  120:13M                                    EdgarAgents LLC/FA
10/05/21  Akerna Corp.                      8-K:1,2,3,710/05/21   18:1.7M                                   MDM Corp Elec Fi… Inc/FA
 9/21/21  Akerna Corp.                      8-K:1,9     9/13/21   12:1M                                     EdgarAgents LLC/FA
 7/08/20  Akerna Corp.                      8-K:1,2,3,7 7/07/20   14:6.6M                                   EdgarAgents LLC/FA
 6/21/19  Akerna Corp.                      8-K:1,2,3,5 6/17/19   27:2.4M                                   EdgarAgents LLC/FA
 1/25/19  Akerna Corp.                      S-4/A                  9:4.5M                                   S2 Filings LLC/FA
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