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Idw Media Holdings, Inc. – ‘10-K’ for 10/31/21 – ‘EX-101.DEF’

On:  Thursday, 1/20/22, at 5:01pm ET   ·   For:  10/31/21   ·   Accession #:  1213900-22-2857   ·   File #:  1-34355

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

 1/20/22  Idw Media Holdings, Inc.          10-K       10/31/21  111:7M                                     EdgarAgents LLC/FA

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    948K 
 2: EX-4.1      Description of the Registrant's Securities          HTML     43K 
                Registered Pursuant to Section 12 of the                         
                Securities Exchange Act of 1934                                  
 3: EX-21.01    Subsidiaries of the Registrant                      HTML     27K 
 4: EX-23.1     Consent of Zwick & Banyai, Pllc, Independent        HTML     28K 
                Registered Public Accounting Firm                                
 5: EX-31.01    Certification -- §302 - SOA'02                      HTML     33K 
 6: EX-31.02    Certification -- §302 - SOA'02                      HTML     33K 
 7: EX-32.01    Certification -- §906 - SOA'02                      HTML     29K 
 8: EX-32.02    Certification -- §906 - SOA'02                      HTML     29K 
14: R1          Document And Entity Information                     HTML     95K 
15: R2          Consolidated Balance Sheets                         HTML    158K 
16: R3          Consolidated Balance Sheets (Parentheticals)        HTML     49K 
17: R4          Consolidated Statements of Operations               HTML     95K 
18: R5          Consolidated Statements of Comprehensive Loss       HTML     48K 
19: R6          Consolidated Stockholders? Equity                   HTML     84K 
20: R7          Consolidated Statements of Cash Flows               HTML    129K 
21: R8          Basis of Presentation and Summary of Significant    HTML     90K 
                Accounting Policies                                              
22: R9          Earnings Per Share                                  HTML     32K 
23: R10         Equity                                              HTML     50K 
24: R11         Stock Based Compensation                            HTML     46K 
25: R12         Loans                                               HTML     42K 
26: R13         Business Segment Information                        HTML     49K 
27: R14         Trade Accounts Receivable and Deferred Revenue      HTML     38K 
28: R15         Inventory                                           HTML     33K 
29: R16         Prepaid Expenses                                    HTML     34K 
30: R17         Property and Equipment                              HTML     36K 
31: R18         Intangible Assets                                   HTML     56K 
32: R19         Television costs and amortization                   HTML     36K 
33: R20         Accrued Expenses                                    HTML     34K 
34: R21         Commitments                                         HTML     38K 
35: R22         Income Taxes                                        HTML     55K 
36: R23         Deconsolidation of Subsidiary                       HTML     41K 
37: R24         Discontinued Operations                             HTML     63K 
38: R25         Labor Agreements                                    HTML     30K 
39: R26         Related Party Transactions                          HTML     36K 
40: R27         Defined Contribution Plans                          HTML     39K 
41: R28         Subsequent Events                                   HTML     32K 
42: R29         Accounting Policies, by Policy (Policies)           HTML    157K 
43: R30         Basis of Presentation and Summary of Significant    HTML     45K 
                Accounting Policies (Tables)                                     
44: R31         Equity (Tables)                                     HTML     44K 
45: R32         Stock Based Compensation (Tables)                   HTML     44K 
46: R33         Business Segment Information (Tables)               HTML     43K 
47: R34         Trade Accounts Receivable and Deferred Revenue      HTML     39K 
                (Tables)                                                         
48: R35         Inventory (Tables)                                  HTML     34K 
49: R36         Prepaid Expenses (Tables)                           HTML     34K 
50: R37         Property and Equipment (Tables)                     HTML     35K 
51: R38         Intangible Assets (Tables)                          HTML     58K 
52: R39         Television costs and amortization (Tables)          HTML     35K 
53: R40         Accrued Expenses (Tables)                           HTML     33K 
54: R41         Commitments (Tables)                                HTML     34K 
55: R42         Income Taxes (Tables)                               HTML     57K 
56: R43         Deconsolidation of Subsidiary (Tables)              HTML     43K 
57: R44         Discontinued Operations (Tables)                    HTML     62K 
58: R45         Defined Contribution Plans (Tables)                 HTML     33K 
59: R46         Basis of Presentation and Summary of Significant    HTML     66K 
                Accounting Policies (Details)                                    
60: R47         Basis of Presentation and Summary of Significant    HTML     36K 
                Accounting Policies (Details) - Schedule of                      
                allowance for doubtful accounts                                  
61: R48         Basis of Presentation and Summary of Significant    HTML     47K 
                Accounting Policies (Details) - Schedule of                      
                depreciation is recognized over the estimated                    
                useful lives or lease terms                                      
62: R49         Basis of Presentation and Summary of Significant    HTML     40K 
                Accounting Policies (Details) - Schedule of                      
                variable interest entities                                       
63: R50         Earnings Per Share (Details)                        HTML     34K 
64: R51         Equity (Details)                                    HTML     76K 
65: R52         Equity (Details) - Schedule of status of the        HTML     47K 
                Company?s grants of restricted shares                            
66: R53         Equity (Details) - Schedule of interest payable on  HTML     41K 
                loan                                                             
67: R54         Equity (Details) - Schedule of outstanding          HTML     40K 
                warrants to related party loans                                  
68: R55         Stock Based Compensation (Details)                  HTML     60K 
69: R56         Stock Based Compensation (Details) - Schedule of    HTML     43K 
                fair value of each option award is estimated                     
70: R57         Stock Based Compensation (Details) - Schedule of    HTML     79K 
                stock option activity                                            
71: R58         Loans (Details)                                     HTML     60K 
72: R59         Business Segment Information (Details)              HTML     40K 
73: R60         Business Segment Information (Details) - Schedule   HTML     69K 
                of operating results for the business segments                   
                (Unaudited)                                                      
74: R61         Trade Accounts Receivable and Deferred Revenue      HTML     35K 
                (Details)                                                        
75: R62         Trade Accounts Receivable and Deferred Revenue      HTML     39K 
                (Details) - Schedule of trade accounts receivable                
76: R63         Trade Accounts Receivable and Deferred Revenue      HTML     37K 
                (Details) - Schedule of changes in deferred                      
                revenue                                                          
77: R64         Inventory (Details) - Schedule of inventory         HTML     35K 
78: R65         Prepaid Expenses (Details) - Schedule of prepaid    HTML     38K 
                expenses                                                         
79: R66         Property and Equipment (Details)                    HTML     31K 
80: R67         Property and Equipment (Details) - Schedule of      HTML     46K 
                property and equipment consist                                   
81: R68         Intangible Assets (Details)                         HTML     31K 
82: R69         Intangible Assets (Details) - Schedule of           HTML     55K 
                intangible assets                                                
83: R70         Intangible Assets (Details) - Schedule of           HTML     33K 
                estimated amortization expense for intangible                    
                assets                                                           
84: R71         Television costs and amortization (Details)         HTML     31K 
85: R72         Television costs and amortization (Details) -       HTML     41K 
                Schedule of television costs and amortization                    
86: R73         Accrued Expenses (Details) - Schedule of accrued    HTML     38K 
                expenses                                                         
87: R74         Commitments (Details)                               HTML     42K 
88: R75         Commitments (Details) - Schedule of future minimum  HTML     46K 
                lease payments required under operating leases                   
89: R76         Income Taxes (Details)                              HTML     31K 
90: R77         Income Taxes (Details) - Schedule of deferred tax   HTML     48K 
                assets and deferred tax liabilities                              
91: R78         Income Taxes (Details) - Schedule of (benefit       HTML     45K 
                from) provision for income taxes                                 
92: R79         Income Taxes (Details) - Schedule of U.S. federal   HTML     45K 
                statutory income tax rate and income taxes                       
93: R80         Income Taxes (Details) - Schedule of change in the  HTML     34K 
                valuation allowance                                              
94: R81         Deconsolidation of Subsidiary (Details)             HTML     34K 
95: R82         Deconsolidation of Subsidiary (Details) - Schedule  HTML     62K 
                of analysis of assets and liabilities over which                 
                the company lost control                                         
96: R83         Deconsolidation of Subsidiary (Details) - Schedule  HTML     42K 
                of loss on deconsolidation of subsidiary                         
97: R84         Deconsolidation of Subsidiary (Details) - Schedule  HTML     31K 
                of net cash outflow arising from deconsolidation                 
                of the subsidiary                                                
98: R85         Discontinued Operations (Details)                   HTML     45K 
99: R86         Discontinued Operations (Details) - Schedule of     HTML     54K 
                statements of operations including discontinued                  
                operations                                                       
100: R87         Discontinued Operations (Details) - Schedule of     HTML     38K  
                cash flows                                                       
101: R88         Discontinued Operations (Details) - Schedule of     HTML     97K  
                assets and liabilities of discontinued operations                
102: R89         Related Party Transactions (Details)                HTML     83K  
103: R90         Defined Contribution Plans (Details)                HTML     40K  
104: R91         Defined Contribution Plans (Details) - Schedule of  HTML     53K  
                company?s multiemployer pension plans                            
105: R92         Defined Contribution Plans (Details) - Schedule of  HTML     34K  
                company?s multiemployer pension plans                            
                (Parentheticals)                                                 
106: R93         Subsequent Events (Details)                         HTML     36K  
109: XML         IDEA XML File -- Filing Summary                      XML    210K  
107: XML         XBRL Instance -- f10k2021_idwmedia_htm               XML   1.29M  
108: EXCEL       IDEA Workbook of Financial Reports                  XLSX    131K  
10: EX-101.CAL  XBRL Calculations -- idwm-20211031_cal               XML    128K 
11: EX-101.DEF  XBRL Definitions -- idwm-20211031_def                XML    970K 
12: EX-101.LAB  XBRL Labels -- idwm-20211031_lab                     XML   1.85M 
13: EX-101.PRE  XBRL Presentations -- idwm-20211031_pre              XML    957K 
 9: EX-101.SCH  XBRL Schema -- idwm-20211031                         XSD    298K 
110: JSON        XBRL Instance as JSON Data -- MetaLinks              466±   656K  
111: ZIP         XBRL Zipped Folder -- 0001213900-22-002857-xbrl      Zip    252K

‘EX-101.DEF’   —   XBRL Definitions — idwm-20211031_def

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
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<!-- Created: Thu Jan 20 19:55:36 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" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ConsolidatedBalanceSheet" roleURI="http://www.idwmediaholdings.com/role/ConsolidatedBalanceSheet"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://www.idwmediaholdings.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ConsolidatedIncomeStatement" roleURI="http://www.idwmediaholdings.com/role/ConsolidatedIncomeStatement"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ConsolidatedComprehensiveIncome" roleURI="http://www.idwmediaholdings.com/role/ConsolidatedComprehensiveIncome"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ShareholdersEquityType2or3" roleURI="http://www.idwmediaholdings.com/role/ShareholdersEquityType2or3"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ConsolidatedCashFlow" roleURI="http://www.idwmediaholdings.com/role/ConsolidatedCashFlow"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_BasisofPresentationandSummaryofSignificantAccountingPolicies" roleURI="http://www.idwmediaholdings.com/role/BasisofPresentationandSummaryofSignificantAccountingPolicies"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_EarningsPerShare" roleURI="http://www.idwmediaholdings.com/role/EarningsPerShare"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_Equity" roleURI="http://www.idwmediaholdings.com/role/Equity"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_StockBasedCompensation" roleURI="http://www.idwmediaholdings.com/role/StockBasedCompensation"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_Loans" roleURI="http://www.idwmediaholdings.com/role/Loans"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_BusinessSegmentInformation" roleURI="http://www.idwmediaholdings.com/role/BusinessSegmentInformation"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_TradeAccountsReceivableandDeferredRevenue" roleURI="http://www.idwmediaholdings.com/role/TradeAccountsReceivableandDeferredRevenue"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_Inventory" roleURI="http://www.idwmediaholdings.com/role/Inventory"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_PrepaidExpenses" roleURI="http://www.idwmediaholdings.com/role/PrepaidExpenses"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_PropertyandEquipment" roleURI="http://www.idwmediaholdings.com/role/PropertyandEquipment"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_IntangibleAssets" roleURI="http://www.idwmediaholdings.com/role/IntangibleAssets"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_Televisioncostsandamortization" roleURI="http://www.idwmediaholdings.com/role/Televisioncostsandamortization"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_AccruedExpenses" roleURI="http://www.idwmediaholdings.com/role/AccruedExpenses"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_Commitments" roleURI="http://www.idwmediaholdings.com/role/Commitments"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_IncomeTaxes" roleURI="http://www.idwmediaholdings.com/role/IncomeTaxes"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_DeconsolidationofSubsidiary" roleURI="http://www.idwmediaholdings.com/role/DeconsolidationofSubsidiary"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_DiscontinuedOperations" roleURI="http://www.idwmediaholdings.com/role/DiscontinuedOperations"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_LaborAgreements" roleURI="http://www.idwmediaholdings.com/role/LaborAgreements"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_RelatedPartyTransactions" roleURI="http://www.idwmediaholdings.com/role/RelatedPartyTransactions"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_DefinedContributionPlans" roleURI="http://www.idwmediaholdings.com/role/DefinedContributionPlans"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_SubsequentEvents" roleURI="http://www.idwmediaholdings.com/role/SubsequentEvents"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_AccountingPoliciesByPolicy" roleURI="http://www.idwmediaholdings.com/role/AccountingPoliciesByPolicy"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_BasisofPresentationandSummaryofSignificantAccountingPoliciesTables" roleURI="http://www.idwmediaholdings.com/role/BasisofPresentationandSummaryofSignificantAccountingPoliciesTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_EquityTables" roleURI="http://www.idwmediaholdings.com/role/EquityTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_StockBasedCompensationTables" roleURI="http://www.idwmediaholdings.com/role/StockBasedCompensationTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_BusinessSegmentInformationTables" roleURI="http://www.idwmediaholdings.com/role/BusinessSegmentInformationTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_TradeAccountsReceivableandDeferredRevenueTables" roleURI="http://www.idwmediaholdings.com/role/TradeAccountsReceivableandDeferredRevenueTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_InventoryTables" roleURI="http://www.idwmediaholdings.com/role/InventoryTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_PrepaidExpensesTables" roleURI="http://www.idwmediaholdings.com/role/PrepaidExpensesTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_PropertyandEquipmentTables" roleURI="http://www.idwmediaholdings.com/role/PropertyandEquipmentTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_IntangibleAssetsTables" roleURI="http://www.idwmediaholdings.com/role/IntangibleAssetsTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_TelevisioncostsandamortizationTables" roleURI="http://www.idwmediaholdings.com/role/TelevisioncostsandamortizationTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_AccruedExpensesTables" roleURI="http://www.idwmediaholdings.com/role/AccruedExpensesTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_CommitmentsTables" roleURI="http://www.idwmediaholdings.com/role/CommitmentsTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_IncomeTaxesTables" roleURI="http://www.idwmediaholdings.com/role/IncomeTaxesTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_DeconsolidationofSubsidiaryTables" roleURI="http://www.idwmediaholdings.com/role/DeconsolidationofSubsidiaryTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_DiscontinuedOperationsTables" roleURI="http://www.idwmediaholdings.com/role/DiscontinuedOperationsTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_DefinedContributionPlansTables" roleURI="http://www.idwmediaholdings.com/role/DefinedContributionPlansTables"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofallowancefordoubtfulaccountsTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofallowancefordoubtfulaccountsTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofdepreciationisrecognizedovertheestimatedusefullivesorleasetermsTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofdepreciationisrecognizedovertheestimatedusefullivesorleasetermsTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofvariableinterestentitiesTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofvariableinterestentitiesTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofstatusoftheCompanysgrantsofrestrictedsharesTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofstatusoftheCompanysgrantsofrestrictedsharesTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofinterestpayableonloanTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofinterestpayableonloanTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofoutstandingwarrantstorelatedpartyloansTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofoutstandingwarrantstorelatedpartyloansTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleoffairvalueofeachoptionawardisestimatedTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleoffairvalueofeachoptionawardisestimatedTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofstockoptionactivityTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofstockoptionactivityTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofoperatingresultsforthebusinesssegmentsunauditedTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofoperatingresultsforthebusinesssegmentsunauditedTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleoftradeaccountsreceivableTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleoftradeaccountsreceivableTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofchangesindeferredrevenueTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofchangesindeferredrevenueTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofinventoryTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofinventoryTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofprepaidexpensesTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofprepaidexpensesTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofpropertyandequipmentconsistTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofpropertyandequipmentconsistTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofintangibleassetsTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofintangibleassetsTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofestimatedamortizationexpenseforintangibleassetsTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofestimatedamortizationexpenseforintangibleassetsTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleoftelevisioncostsandamortizationTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleoftelevisioncostsandamortizationTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofaccruedexpensesTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofaccruedexpensesTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleoffutureminimumleasepaymentsrequiredunderoperatingleasesTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleoffutureminimumleasepaymentsrequiredunderoperatingleasesTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofdeferredtaxassetsanddeferredtaxliabilitiesTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofbenefitfromprovisionforincometaxesTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofbenefitfromprovisionforincometaxesTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofUSfederalstatutoryincometaxrateandincometaxesTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofUSfederalstatutoryincometaxrateandincometaxesTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofchangeinthevaluationallowanceTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofchangeinthevaluationallowanceTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofanalysisofassetsandliabilitiesoverwhichthecompanylostcontrolTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofanalysisofassetsandliabilitiesoverwhichthecompanylostcontrolTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleoflossondeconsolidationofsubsidiaryTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleoflossondeconsolidationofsubsidiaryTable"/>
<roleRef xlink:type="simple" xlink:href="idwm-20211031.xsd#idwm_r_ScheduleofnetcashoutflowarisingfromdeconsolidationofthesubsidiaryTable" roleURI="http://www.idwmediaholdings.com/role/ScheduleofnetcashoutflowarisingfromdeconsolidationofthesubsidiaryTable"/>
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6 Previous Filings that this Filing References

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

12/07/21  Idw Media Holdings, Inc.          8-K:5,9    12/03/21   11:296K                                   EdgarAgents LLC/FA
 9/30/21  Idw Media Holdings, Inc.          8-K:1,9     6/15/21   11:235K                                   EdgarAgents LLC/FA
 7/19/21  Idw Media Holdings, Inc.          8-K:5,9     7/14/21    2:77K                                    EdgarAgents LLC/FA
 4/05/21  Idw Media Holdings, Inc.          S-1/A                  3:1.9M                                   EdgarAgents LLC/FA
 3/01/21  Idw Media Holdings, Inc.          S-1/A                  4:2M                                     EdgarAgents LLC/FA
10/16/20  Idw Media Holdings, Inc.          S-1                   19:44M                                    EdgarAgents LLC/FA
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