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Roan Holdings Group Co., Ltd. – ‘6-K’ for 6/30/22 – ‘EX-101.CAL’

On:  Wednesday, 8/24/22, at 8:08pm ET   ·   As of:  8/25/22   ·   For:  6/30/22   ·   Accession #:  1213900-22-50871   ·   File #:  1-36664

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

 8/25/22  Roan Holdings Group Co., Ltd.     6-K         6/30/22   86:5M                                     EdgarAgents LLC/FA

Current, Quarterly or Annual Report by a Foreign Issuer   —   Form 6-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 6-K         Report of Foreign Private Issuer                    HTML     32K 
 2: EX-99.1     Unaudited Condensed Consolidated Financial          HTML    644K 
                Statements for the Six Months Ended June 30, 2022                
                and 2021                                                         
 3: EX-99.2     Management's Discussion and Analysis of Financial   HTML     72K 
                Condition and Results of Operations                              
 4: EX-99.3     Press Release Dated August 24, 2022                 HTML    127K 
10: R1          Document And Entity Information                     HTML     39K 
11: R2          Condensed Consolidated Balance Sheets               HTML    175K 
12: R3          Condensed Consolidated Balance Sheets               HTML     44K 
                (Parentheticals)                                                 
13: R4          Condensed Consolidated Statements of Operations     HTML    136K 
                and Comprehensive Income (Loss) (Unaudited)                      
14: R5          Condensed Consolidated Statements of Operations     HTML     32K 
                and Comprehensive Income (Loss) (Unaudited)                      
                (Parentheticals)                                                 
15: R6          Condensed Consolidated Statements of Changes in     HTML     61K 
                Shareholders? Equity (Deficit)                                   
16: R7          Condensed Consolidated Statements of Cash Flows     HTML    120K 
                (Unaudited)                                                      
17: R8          Organization and Principal Activities               HTML     55K 
18: R9          Liquidity                                           HTML     30K 
19: R10         Summary of Significant Accounting Policies          HTML     30K 
20: R11         Restricted Cash                                     HTML     29K 
21: R12         Accounts Receivable, Net                            HTML     33K 
22: R13         Other Receivables                                   HTML     28K 
23: R14         Loans Due From Third Parties                        HTML     33K 
24: R15         Property and Equipment, Net                         HTML     31K 
25: R16         Intangible Assets, Net                              HTML     33K 
26: R17         Accrued Expenses and Other Current Liabilities      HTML     29K 
27: R18         Income Tax and Tax Payables                         HTML     47K 
28: R19         Earnings (Loss) Per Share                           HTML     32K 
29: R20         Related Party Transactions and Balances             HTML     30K 
30: R21         Redeemable Convertible Preferred Shares             HTML     39K 
31: R22         Equity                                              HTML     56K 
32: R23         Segment Reporting                                   HTML     48K 
33: R24         Commitments and Contingencies                       HTML     36K 
34: R25         Subsequent Events                                   HTML     27K 
35: R26         Accounting Policies, by Policy (Policies)           HTML     35K 
36: R27         Organization and Principal Activities (Tables)      HTML     45K 
37: R28         Restricted Cash (Tables)                            HTML     28K 
38: R29         Accounts Receivable, Net (Tables)                   HTML     34K 
39: R30         Other Receivables (Tables)                          HTML     27K 
40: R31         Loans Due From Third Parties (Tables)               HTML     32K 
41: R32         Property and Equipment, Net (Tables)                HTML     30K 
42: R33         Intangible Assets, Net (Tables)                     HTML     34K 
43: R34         Accrued Expenses and Other Current Liabilities      HTML     29K 
                (Tables)                                                         
44: R35         Income Tax and Tax Payables (Tables)                HTML     44K 
45: R36         Earnings (Loss) Per Share (Tables)                  HTML     30K 
46: R37         Equity (Tables)                                     HTML     39K 
47: R38         Segment Reporting (Tables)                          HTML     43K 
48: R39         Commitments and Contingencies (Tables)              HTML     33K 
49: R40         Organization and Principal Activities (Details)     HTML     56K 
50: R41         Organization and Principal Activities (Details) -   HTML     82K 
                Schedule of activities of the company and its                    
                subsidiaries                                                     
51: R42         Liquidity (Details)                                 HTML     48K 
52: R43         Restricted Cash (Details)                           HTML     30K 
53: R44         Restricted Cash (Details) - Schedule of company?s   HTML     28K 
                restricted cash                                                  
54: R45         Accounts Receivable, Net (Details) - Schedule of    HTML     30K 
                accounts receivable                                              
55: R46         Accounts Receivable, Net (Details) - Schedule of    HTML     30K 
                movement of allowance for doubtful accounts                      
56: R47         Other Receivables (Details) - Schedule of other     HTML     29K 
                receivables                                                      
57: R48         Loans Due From Third Parties (Details)              HTML     55K 
58: R49         Loans Due From Third Parties (Details) - Schedule   HTML     28K 
                of loans due from third parties                                  
59: R50         Loans Due From Third Parties (Details) - Schedule   HTML     27K 
                of allowance for credit losses                                   
60: R51         Property and Equipment, Net (Details)               HTML     25K 
61: R52         Property and Equipment, Net (Details) - Schedule    HTML     39K 
                of property and equipment, net                                   
62: R53         Intangible Assets, Net (Details)                    HTML     26K 
63: R54         Intangible Assets, Net (Details) - Schedule of      HTML     37K 
                intangible assets                                                
64: R55         Intangible Assets, Net (Details) - Schedule of      HTML     39K 
                amortization expenses                                            
65: R56         Accrued Expenses and Other Current Liabilities      HTML     33K 
                (Details) - Schedule accrued expenses and other                  
                current liabilities                                              
66: R57         Income Tax and Tax Payables (Details)               HTML     32K 
67: R58         Income Tax and Tax Payables (Details) - Schedule    HTML     30K 
                of income tax expense                                            
68: R59         Income Tax and Tax Payables (Details) - Schedule    HTML     38K 
                of reconciliation of the statutory tax rate to the               
                effective tax rate                                               
69: R60         Income Tax and Tax Payables (Details) - Schedule    HTML     45K 
                of deferred tax assets (liabilities), net                        
70: R61         Earnings (Loss) Per Share (Details) - Schedule of   HTML     39K 
                computation of basic and diluted loss per common                 
                share                                                            
71: R62         Related Party Transactions and Balances (Details)   HTML     69K 
72: R63         Redeemable Convertible Preferred Shares (Details)   HTML     61K 
73: R64         Equity (Details)                                    HTML     82K 
74: R65         Equity (Details) - Schedule of warrants activity    HTML     57K 
75: R66         Equity (Details) - Schedule of fair value of        HTML     36K 
                series A warrants                                                
76: R67         Segment Reporting (Details)                         HTML     26K 
77: R68         Segment Reporting (Details) - Schedule of segment   HTML     64K 
                reporting                                                        
78: R69         Commitments and Contingencies (Details)             HTML     33K 
79: R70         Commitments and Contingencies (Details) - Schedule  HTML     33K 
                of operating lease related assets and liabilities                
80: R71         Commitments and Contingencies (Details) - Schedule  HTML     34K 
                of maturities of lease liabilities                               
81: R72         Subsequent Events (Details)                         HTML     27K 
84: XML         IDEA XML File -- Filing Summary                      XML    164K 
82: XML         XBRL Instance -- ea164063-6k_roanholdings_htm        XML    981K 
83: EXCEL       IDEA Workbook of Financial Reports                  XLSX    140K 
 6: EX-101.CAL  XBRL Calculations -- rahgf-20220630_cal              XML    125K 
 7: EX-101.DEF  XBRL Definitions -- rahgf-20220630_def               XML    662K 
 8: EX-101.LAB  XBRL Labels -- rahgf-20220630_lab                    XML   1.31M 
 9: EX-101.PRE  XBRL Presentations -- rahgf-20220630_pre             XML    660K 
 5: EX-101.SCH  XBRL Schema -- rahgf-20220630                        XSD    235K 
85: JSON        XBRL Instance as JSON Data -- MetaLinks              346±   498K 
86: ZIP         XBRL Zipped Folder -- 0001213900-22-050871-xbrl      Zip    232K

‘EX-101.CAL’   —   XBRL Calculations — rahgf-20220630_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<loc xlink:type="locator" xlink:label="us-gaap_RestrictedCash" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCash"/>
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<loc xlink:type="locator" xlink:label="us-gaap_DueFromRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedPartiesCurrent"/>
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<loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssetsCurrent"/>
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<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_AssetsNoncurrent" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_OtherIntangibleAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIntangibleAssetsNet"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_OtherIntangibleAssetsNet" order="3" 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_AssetsNoncurrent" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="4" weight="1"/>
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<loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerAsset"/>
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<loc xlink:type="locator" xlink:label="rahgf_IncreaseDecreaseinCustomerPledgedAssets" xlink:href="rahgf-20220630.xsd#rahgf_IncreaseDecreaseinCustomerPledgedAssets"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="rahgf_IncreaseDecreaseinCustomerPledgedAssets" order="17" weight="-1"/>
<loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet" order="18" weight="-1"/>
<loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
<loc xlink:type="locator" xlink:label="rahgf_RepaymentdisbursementOfLoansToThirdParties" xlink:href="rahgf-20220630.xsd#rahgf_RepaymentdisbursementOfLoansToThirdParties"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="rahgf_RepaymentdisbursementOfLoansToThirdParties" order="1" weight="-1"/>
<loc xlink:type="locator" xlink:label="rahgf_PaymentOfDueFromRelatedParty" xlink:href="rahgf-20220630.xsd#rahgf_PaymentOfDueFromRelatedParty"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="rahgf_PaymentOfDueFromRelatedParty" order="2" weight="-1"/>
<loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
<loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfBankDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfBankDebt"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfBankDebt" order="1" weight="-1"/>
<loc xlink:type="locator" xlink:label="us-gaap_FinanceLeasePrincipalPayments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_FinanceLeasePrincipalPayments" order="2" weight="-1"/>
<loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="1" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="2" weight="1"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="3" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="4" weight="1"/>
<loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsAndShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsAndShortTermInvestments"/>
<loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
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<loc xlink:type="locator" xlink:label="us-gaap_RestrictedCash" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCash"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsAndShortTermInvestments" xlink:to="us-gaap_RestrictedCash" order="2" weight="1"/>
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</linkbase>

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