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Surge Components Inc. – ‘10-Q’ for 5/31/22 – ‘EX-101.CAL’

On:  Friday, 7/15/22, at 9:00am ET   ·   For:  5/31/22   ·   Accession #:  1213900-22-39485   ·   File #:  0-27688

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

 7/15/22  Surge Components Inc.             10-Q        5/31/22   65:3.4M                                   EdgarAgents LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    466K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     22K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     18K 
 9: R1          Document And Entity Information                     HTML     66K 
10: R2          Consolidated Balance Sheets                         HTML    114K 
11: R3          Consolidated Balance Sheets (Parentheticals)        HTML     47K 
12: R4          Consolidated Statements of Operations (Unaudited)   HTML    109K 
13: R5          Consolidated Statements of Changes in               HTML     56K 
                Shareholders? Equity-unaudited                                   
14: R6          Consolidated Statements of Cash Flows (Unaudited)   HTML     90K 
15: R7          Organization, Description of Company?s Business     HTML     23K 
                and Basis of Presentation                                        
16: R8          Summary of Significant Accounting Policies          HTML     42K 
17: R9          Fixed Assets                                        HTML     25K 
18: R10         Financing Lease Obligations                         HTML     24K 
19: R11         Loans Payable                                       HTML     22K 
20: R12         Accrued Expenses                                    HTML     23K 
21: R13         Retirement Plan                                     HTML     24K 
22: R14         Shareholders' Equity                                HTML     37K 
23: R15         Income Taxes                                        HTML     39K 
24: R16         Operating Lease Commitments                         HTML     24K 
25: R17         Employment and Other Agreements                     HTML     23K 
26: R18         Major Customers                                     HTML     24K 
27: R19         Major Suppliers                                     HTML     20K 
28: R20         Export Sales                                        HTML     28K 
29: R21         Subsequent Events                                   HTML     22K 
30: R22         Accounting Policies, by Policy (Policies)           HTML     81K 
31: R23         Summary of Significant Accounting Policies          HTML     21K 
                (Tables)                                                         
32: R24         Fixed Assets (Tables)                               HTML     23K 
33: R25         Financing Lease Obligations (Tables)                HTML     25K 
34: R26         Accrued Expenses (Tables)                           HTML     23K 
35: R27         Shareholders' Equity (Tables)                       HTML     24K 
36: R28         Income Taxes (Tables)                               HTML     40K 
37: R29         Operating Lease Commitments (Tables)                HTML     22K 
38: R30         Export Sales (Tables)                               HTML     23K 
39: R31         Organization, Description of Company?s Business     HTML     27K 
                and Basis of Presentation (Details)                              
40: R32         Summary of Significant Accounting Policies          HTML     41K 
                (Details)                                                        
41: R33         Summary of Significant Accounting Policies          HTML     31K 
                (Details) - Schedule of estimated useful life of                 
                fixed assets                                                     
42: R34         Fixed Assets (Details)                              HTML     20K 
43: R35         Fixed Assets (Details) - Schedule of fixed assets   HTML     33K 
44: R36         Financing Lease Obligations (Details)               HTML     25K 
45: R37         Financing Lease Obligations (Details) - Schedule    HTML     28K 
                of future minimum lease payments under these                     
                financing lease obligations                                      
46: R38         Financing Lease Obligations (Details) - Schedule    HTML     21K 
                of financing lease obligations mature                            
47: R39         Loans Payable (Details)                             HTML     33K 
48: R40         Accrued Expenses (Details) - Schedule of accrued    HTML     30K 
                expenses                                                         
49: R41         Retirement Plan (Details)                           HTML     29K 
50: R42         Shareholders' Equity (Details)                      HTML     90K 
51: R43         Shareholders' Equity (Details) - Schedule of        HTML     44K 
                activity in the 2015 incentive stock plan                        
52: R44         Income Taxes (Details) - Schedule of deferred       HTML     36K 
                income taxes                                                     
53: R45         Income Taxes (Details) - Schedule of income tax     HTML     39K 
                expense                                                          
54: R46         Income Taxes (Details) - Schedule of difference     HTML     31K 
                between expected income tax rate using statutory                 
                federal tax rate and company's effective rate                    
55: R47         Operating Lease Commitments (Details)               HTML     26K 
56: R48         Operating Lease Commitments (Details) - Schedule    HTML     32K 
                of future minimum rental commitments                             
57: R49         Employment and Other Agreements (Details)           HTML     26K 
58: R50         Major Customers (Details)                           HTML     27K 
59: R51         Major Suppliers (Details)                           HTML     34K 
60: R52         Export Sales (Details) - Schedule of export sales   HTML     37K 
63: XML         IDEA XML File -- Filing Summary                      XML    118K 
61: XML         XBRL Instance -- f10q0522_surgecomp_htm              XML    542K 
62: EXCEL       IDEA Workbook of Financial Reports                  XLSX     98K 
 5: EX-101.CAL  XBRL Calculations -- sprs-20220531_cal               XML    122K 
 6: EX-101.DEF  XBRL Definitions -- sprs-20220531_def                XML    507K 
 7: EX-101.LAB  XBRL Labels -- sprs-20220531_lab                     XML   1.09M 
 8: EX-101.PRE  XBRL Presentations -- sprs-20220531_pre              XML    502K 
 4: EX-101.SCH  XBRL Schema -- sprs-20220531                         XSD    175K 
64: JSON        XBRL Instance as JSON Data -- MetaLinks              298±   420K 
65: ZIP         XBRL Zipped Folder -- 0001213900-22-039485-xbrl      Zip    161K

‘EX-101.CAL’   —   XBRL Calculations — sprs-20220531_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Mon Jul 11 13:31:16 UTC 2022 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<roleRef xlink:type="simple" xlink:href="sprs-20220531.xsd#sprs_r_ConsolidatedBalanceSheet" roleURI="http://surgecomponents.com/role/ConsolidatedBalanceSheet"/>
<roleRef xlink:type="simple" xlink:href="sprs-20220531.xsd#sprs_r_ConsolidatedIncomeStatement" roleURI="http://surgecomponents.com/role/ConsolidatedIncomeStatement"/>
<roleRef xlink:type="simple" xlink:href="sprs-20220531.xsd#sprs_r_ConsolidatedCashFlow" roleURI="http://surgecomponents.com/role/ConsolidatedCashFlow"/>
<roleRef xlink:type="simple" xlink:href="sprs-20220531.xsd#sprs_r_ScheduleoffutureminimumleasepaymentsunderthesefinancingleaseobligationsTable" roleURI="http://surgecomponents.com/role/ScheduleoffutureminimumleasepaymentsunderthesefinancingleaseobligationsTable"/>
<roleRef xlink:type="simple" xlink:href="sprs-20220531.xsd#sprs_r_ScheduleofaccruedexpensesTable" roleURI="http://surgecomponents.com/role/ScheduleofaccruedexpensesTable"/>
<roleRef xlink:type="simple" xlink:href="sprs-20220531.xsd#sprs_r_ScheduleofdeferredincometaxesTable" roleURI="http://surgecomponents.com/role/ScheduleofdeferredincometaxesTable"/>
<roleRef xlink:type="simple" xlink:href="sprs-20220531.xsd#sprs_r_ScheduleofincometaxexpenseTable" roleURI="http://surgecomponents.com/role/ScheduleofincometaxexpenseTable"/>
<roleRef xlink:type="simple" xlink:href="sprs-20220531.xsd#sprs_r_ScheduleofdifferencebetweenexpectedincometaxrateusingstatutoryfederaltaxrateandcompanyseffectiverateTable" roleURI="http://surgecomponents.com/role/ScheduleofdifferencebetweenexpectedincometaxrateusingstatutoryfederaltaxrateandcompanyseffectiverateTable"/>
<roleRef xlink:type="simple" xlink:href="sprs-20220531.xsd#sprs_r_ScheduleoffutureminimumrentalcommitmentsTable" roleURI="http://surgecomponents.com/role/ScheduleoffutureminimumrentalcommitmentsTable"/>
<calculationLink xlink:type="extended" xlink:role="http://surgecomponents.com/role/ConsolidatedBalanceSheet">
<loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent"/>
<loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Cash"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_Cash" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryNet"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_InventoryNet" order="3" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent" order="4" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="3" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet" order="4" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssetsNoncurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherAssetsNoncurrent" order="5" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent"/>
<loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableCurrent" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinanceLeaseLiabilityCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_FinanceLeaseLiabilityCurrent" order="3" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_AccruedIncomeTaxesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedIncomeTaxesCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedIncomeTaxesCurrent" order="4" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_AccruedSalariesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedSalariesCurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedSalariesCurrent" order="5" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_LiabilitiesCurrent" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity"/>
<loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_PreferredStockValue" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="sprs_SeriesCPreferredStockValue" xlink:href="sprs-20220531.xsd#sprs_SeriesCPreferredStockValue"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="sprs_SeriesCPreferredStockValue" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="sprs_SeriesDPreferredStockValue" xlink:href="sprs-20220531.xsd#sprs_SeriesDPreferredStockValue"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="sprs_SeriesDPreferredStockValue" order="3" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_CommonStockValue" order="4" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock" order="5" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="6" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_Liabilities" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingencies"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_CommitmentsAndContingencies" order="2" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquity" order="3" weight="1"/>
</calculationLink>
<calculationLink xlink:type="extended" xlink:role="http://surgecomponents.com/role/ConsolidatedIncomeStatement">
<loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit"/>
<loc xlink:type="locator" xlink:label="us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_CostOfGoodsAndServicesSold" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_CostOfGoodsAndServicesSold" order="2" weight="-1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses"/>
<loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="1" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_GeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_GeneralAndAdministrativeExpense" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_DepreciationAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationAndAmortization"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_DepreciationAndAmortization" order="3" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_GrossProfit" order="1" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingExpenses" order="2" weight="-1"/>
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4 Previous Filings that this Filing References

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

 1/24/22  Surge Components Inc.             8-K:3,5,9   1/24/22   14:7.5M                                   EdgarAgents LLC/FA
10/15/20  Surge Components Inc.             10-Q        8/31/20   67:6M                                     EdgarAgents LLC/FA
10/15/19  Surge Components Inc.             10-Q        8/31/19   68:2.7M                                   EdgarAgents LLC/FA
10/07/16  Surge Components Inc.             8-K:1,3,5,710/07/16    4:615K                                   EdgarAgents LLC/FA
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