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Workhorse Group Inc. – ‘10-Q’ for 6/30/17 – ‘EX-101.PRE’

On:  Wednesday, 8/9/17, at 9:01am ET   ·   For:  6/30/17   ·   Accession #:  1213900-17-8355   ·   File #:  1-37673

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

 8/09/17  Workhorse Group Inc.              10-Q        6/30/17   62:3.6M                                   Edgar Agents LLC/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    319K 
 2: EX-3.10     Certificate of Amendment to the Certificate of      HTML     22K 
                Incorporation Dated August 8, 2017                               
 7: EX-99.1     Nominating and Corporate Governance Committee       HTML     31K 
                Charter Adopted by the Board of Directors of                     
                Workhorse Group Inc. on December 17, 2015                        
 8: EX-99.2     Compensation Committee Charter Adopted by the       HTML     32K 
                Board of Directors of Workhorse Group Inc. on                    
                December 17, 2015                                                
 9: EX-99.3     Audit Committee Charter Adopted by the Board of     HTML     40K 
                Directors of Workhorse Group Inc. on December 17,                
                2015                                                             
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     23K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     19K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     19K 
16: R1          Document and Entity Information                     HTML     39K 
17: R2          Consolidated Balance Sheets                         HTML     83K 
18: R3          Consolidated Balance Sheets (Parenthetical)         HTML     37K 
19: R4          Consolidated Statements of Operations (Unaudited)   HTML     46K 
20: R5          Consolidated Statements of Cash Flows (Unaudited)   HTML     79K 
21: R6          Consolidated Statements of Cash Flows (Unaudited)   HTML     36K 
                (Parenthetical)                                                  
22: R7          Summary of Significant Accounting Principles        HTML     85K 
23: R8          Inventory                                           HTML     26K 
24: R9          Property, Plant and Equipment, Net                  HTML     28K 
25: R10         Long-Term Debt                                      HTML     30K 
26: R11         Shareholder and Related Party Advances              HTML     21K 
27: R12         Lease Obligations                                   HTML     22K 
28: R13         Stock Based Compensation                            HTML    123K 
29: R14         Recent Pronouncements                               HTML     34K 
30: R15         Private Placement Memorandum and Stock Offering     HTML     25K 
31: R16         Summary of Significant Accounting Principles        HTML    120K 
                (Policies)                                                       
32: R17         Summary of Significant Accounting Principles        HTML     34K 
                (Tables)                                                         
33: R18         Inventory (Tables)                                  HTML     26K 
34: R19         Property, Plant and Equipment, Net (Tables)         HTML     26K 
35: R20         Long-Term Debt (Tables)                             HTML     34K 
36: R21         Stock Based Compensation (Tables)                   HTML    111K 
37: R22         Summary of Significant Accounting Principles        HTML     34K 
                (Details)                                                        
38: R23         Summary of Significant Accounting Principles        HTML     35K 
                (Details 1)                                                      
39: R24         Summary of Significant Accounting Principles        HTML     33K 
                (Details 2)                                                      
40: R25         Summary of Significant Accounting Principles        HTML     30K 
                (Details Textual)                                                
41: R26         Summary of Significant Accounting Principles        HTML     25K 
                (Details Textual 1)                                              
42: R27         Summary of Significant Accounting Principles        HTML     26K 
                (Details Textual 2)                                              
43: R28         Summary of Significant Accounting Principles        HTML     36K 
                (Details Textual 3)                                              
44: R29         Summary of Significant Accounting Principles        HTML     27K 
                (Details Textual 4)                                              
45: R30         Inventory (Details)                                 HTML     27K 
46: R31         Property, Plant and Equipment, Net (Details)        HTML     41K 
47: R32         Long-Term Debt (Details)                            HTML     33K 
48: R33         Long-Term Debt (Parenthetical) (Details)            HTML     34K 
49: R34         Long-Term Debt (Details 1)                          HTML     38K 
50: R35         Shareholder and Related Party Advances (Details)    HTML     20K 
51: R36         Lease Obligations (Details)                         HTML     23K 
52: R37         Stock Based Compensation (Details)                  HTML     93K 
53: R38         Stock Based Compensation (Details 1)                HTML     93K 
54: R39         Stock Based Compensation (Details 2)                HTML     77K 
55: R40         Stock Based Compensation (Details 3)                HTML     77K 
56: R41         Stock Based Compensation (Details Textual)          HTML     46K 
57: R42         Stock Based Compensation (Details Textual 1)        HTML     29K 
58: R43         Stock Based Compensation (Details Textual 2)        HTML     41K 
59: R44         Private Placement Memorandum and Stock Offering     HTML     36K 
                (Details)                                                        
61: XML         IDEA XML File -- Filing Summary                      XML    102K 
60: EXCEL       IDEA Workbook of Financial Reports                  XLSX     57K 
10: EX-101.INS  XBRL Instance -- wkhs-20170630                       XML    858K 
12: EX-101.CAL  XBRL Calculations -- wkhs-20170630_cal               XML    102K 
13: EX-101.DEF  XBRL Definitions -- wkhs-20170630_def                XML    405K 
14: EX-101.LAB  XBRL Labels -- wkhs-20170630_lab                     XML    865K 
15: EX-101.PRE  XBRL Presentations -- wkhs-20170630_pre              XML    684K 
11: EX-101.SCH  XBRL Schema -- wkhs-20170630                         XSD    143K 
62: ZIP         XBRL Zipped Folder -- 0001213900-17-008355-xbrl      Zip     89K

‘EX-101.PRE’   —   XBRL Presentations — wkhs-20170630_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaap_WarrantMember_7"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfWarrantOrRightDomain_6" xlink:to="loc_us-gaap_WarrantMember_7" order="0" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
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<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_1" xlink:to="loc_us-gaap_TitleOfIndividualAxis_8" order="20" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="loc_us-gaap_TitleOfIndividualWithRelationshipToEntityDomain_9"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_TitleOfIndividualAxis_8" xlink:to="loc_us-gaap_TitleOfIndividualWithRelationshipToEntityDomain_9" order="0" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="wkhs-20170630.xsd#wkhs_ConsultantsMember" xlink:label="loc_wkhs_ConsultantsMember_10"/>
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<loc xlink:type="locator" xlink:href="wkhs-20170630.xsd#wkhs_PlacementAgentAndConsultantMember" xlink:label="loc_wkhs_PlacementAgentAndConsultantMember_11"/>
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<presentationLink xlink:type="extended" xlink:role="http://workhorse.com/role/StockBasedCompensationDetailsTextual2">
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<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfWarrantOrRightAxis_2" xlink:to="loc_us-gaap_ClassOfWarrantOrRightDomain_3" order="0" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaap_WarrantMember_4"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfWarrantOrRightDomain_3" xlink:to="loc_us-gaap_WarrantMember_4" order="0" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
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<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfWarrantOrRightTable_1" xlink:to="loc_us-gaap_TitleOfIndividualAxis_5" order="10" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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<loc xlink:type="locator" xlink:href="wkhs-20170630.xsd#wkhs_DirectorsAndOfficersMember" xlink:label="loc_wkhs_DirectorsAndOfficersMember_7"/>
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_8"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfWarrantOrRightTable_1" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_8" order="20" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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<loc xlink:type="locator" xlink:href="wkhs-20170630.xsd#wkhs_SecuredConvertibleDebenturesMember" xlink:label="loc_wkhs_SecuredConvertibleDebenturesMember_10"/>
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="loc_us-gaap_ClassOfWarrantOrRightLineItems_11"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ClassOfWarrantOrRightTable_1" xlink:to="loc_us-gaap_ClassOfWarrantOrRightLineItems_11" order="30" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<loc xlink:type="locator" xlink:href="wkhs-20170630.xsd#wkhs_StockBasedCompensationTextualAbstract" xlink:label="loc_wkhs_StockBasedCompensationTextualAbstract_12"/>
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_13"/>
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaap_DebtConversionConvertedInstrumentAmount1_17"/>
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<loc xlink:type="locator" xlink:href="wkhs-20170630.xsd#wkhs_CostOfReductionInExercisePriceOfWarrants" xlink:label="loc_wkhs_CostOfReductionInExercisePriceOfWarrants_18"/>
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<presentationLink xlink:type="extended" xlink:role="http://workhorse.com/role/PrivatePlacementMemorandumAndStockOfferingDetails">
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<loc xlink:type="locator" xlink:href="wkhs-20170630.xsd#wkhs_PrivatePlacementMemorandumAndStockOfferingTextualAbstract" xlink:label="loc_wkhs_PrivatePlacementMemorandumAndStockOfferingTextualAbstract_1"/>
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DeferredTaxLiabilitiesPrepaidExpenses" xlink:label="loc_us-gaap_DeferredTaxLiabilitiesPrepaidExpenses_2"/>
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5 Subsequent Filings that Reference this Filing

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 3/12/24  Workhorse Group Inc.              10-K       12/31/23   96:8.3M
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 3/01/21  Workhorse Group Inc.              10-K       12/31/20   84:8M                                     Workiva Inc Wde… FA01/FA
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