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Usio, Inc. – ‘10-K’ for 12/31/23 – ‘EX-101.CAL’

On:  Wednesday, 3/27/24, at 4:00pm ET   ·   For:  12/31/23   ·   Accession #:  1437749-24-9583   ·   File #:  1-15093

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

 3/27/24  Usio, Inc.                        10-K       12/31/23   71:6.2M                                   RDG Filings/FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.27M 
 2: EX-4.1      Instrument Defining the Rights of Security Holders  HTML     40K 
 3: EX-21.1     Subsidiaries List                                   HTML     21K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     20K 
 8: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     38K 
                Awarded Compensation                                             
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     27K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     27K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     23K 
14: R1          Document And Entity Information                     HTML     91K 
15: R2          Consolidated Balance Sheets                         HTML    141K 
16: R3          Consolidated Balance Sheets (Parentheticals)        HTML     42K 
17: R4          Consolidated Statements of Operations               HTML    106K 
18: R5          Consolidated Statement of Changes in Stockholders'  HTML     65K 
                Equity                                                           
19: R6          Consolidated Statements of Cash Flows               HTML    111K 
20: R7          Note 1 - Description of Business and Summary of     HTML     85K 
                Significant Accounting Policies                                  
21: R8          Note 2 - Property and Equipment                     HTML     34K 
22: R9          Note 3 - Intangibles                                HTML     27K 
23: R10         Note 4 - Valuation Accounts                         HTML     46K 
24: R11         Note 5 - Loans                                      HTML     28K 
25: R12         Note 6 - Accrued Expenses                           HTML     32K 
26: R13         Note 7 - Operating Leases                           HTML     37K 
27: R14         Note 8 - Related Party Transactions                 HTML     34K 
28: R15         Note 9 - Income Taxes                               HTML     71K 
29: R16         Note 10 - Stock Options, Incentive Plans, Stock     HTML     51K 
                Awards, and Employee Benefit Plan                                
30: R17         Note 11 - Net (Loss) Per Share                      HTML     40K 
31: R18         Note 12 - Concentration of Credit Risk and          HTML     24K 
                Significant Customers                                            
32: R19         Note 13 - Legal Proceedings                         HTML     35K 
33: R20         Insider Trading Arrangements                        HTML     30K 
34: R21         Significant Accounting Policies (Policies)          HTML    141K 
35: R22         Note 1 - Description of Business and Summary of     HTML     59K 
                Significant Accounting Policies (Tables)                         
36: R23         Note 2 - Property and Equipment (Tables)            HTML     32K 
37: R24         Note 4 - Valuation Accounts (Tables)                HTML     46K 
38: R25         Note 6 - Accrued Expenses (Tables)                  HTML     32K 
39: R26         Note 7 - Operating Leases (Tables)                  HTML     30K 
40: R27         Note 9 - Income Taxes (Tables)                      HTML     72K 
41: R28         Note 10 - Stock Options, Incentive Plans, Stock     HTML     42K 
                Awards, and Employee Benefit Plan (Tables)                       
42: R29         Note 11 - Net (Loss) Per Share (Tables)             HTML     41K 
43: R30         Note 1 - Description of Business and Summary of     HTML     53K 
                Significant Accounting Policies (Details Textual)                
44: R31         Note 1 - Description of Business and Summary of     HTML     38K 
                Significant Accounting Policies - Schedule of                    
                Disaggregation of Revenue (Details)                              
45: R32         Note 1 - Description of Business and Summary of     HTML     25K 
                Significant Accounting Policies - Summary of                     
                Deferred Revenue (Details)                                       
46: R33         Note 1 - Description of Business and Summary of     HTML     33K 
                Significant Accounting Policies - Reconciliation                 
                of Cash and Cash Equivalents to Cash, Cash                       
                Equivalents and Merchant Reserves (Details)                      
47: R34         Note 2 - Property and Equipment - Summary of        HTML     35K 
                Property and Equipment (Details)                                 
48: R35         Note 3 - Intangibles (Details Textual)              HTML     48K 
49: R36         Note 4 - Valuation Accounts - Summary of Valuation  HTML     34K 
                and Allowance Accounts (Details)                                 
50: R37         Note 5 - Loans (Details Textual)                    HTML     40K 
51: R38         Note 6 - Accrued Expenses - Summary of Accrued      HTML     33K 
                Expenses (Details)                                               
52: R39         Note 7 - Operating Leases (Details Textual)         HTML     65K 
53: R40         Note 7 - Operating Leases - Maturities of Lease     HTML     38K 
                Liabilities (Details)                                            
54: R41         Note 8 - Related Party Transactions (Details        HTML     89K 
                Textual)                                                         
55: R42         Note 9 - Income Taxes (Details Textual)             HTML     23K 
56: R43         Note 9 - Income Taxes - Summary of Deferred Tax     HTML     35K 
                Assets (Details)                                                 
57: R44         Note 9 - Income Taxes - Schedule of Net Operating   HTML     22K 
                Losses (Details)                                                 
58: R45         Note 9 - Income Taxes - Components of Income Tax    HTML     38K 
                Expense (Details)                                                
59: R46         Note 9 - Income Taxes - Effective Income Tax Rate   HTML     34K 
                Reconciliation (Details)                                         
60: R47         Note 9 - Income Taxes - Effective Income Tax Rate   HTML     22K 
                Reconciliation (Details) (Parentheticals)                        
61: R48         Note 10 - Stock Options, Incentive Plans, Stock     HTML     92K 
                Awards, and Employee Benefit Plan (Details                       
                Textual)                                                         
62: R49         Note 10 - Stock Options, Incentive Plans, Stock     HTML     57K 
                Awards, and Employee Benefit Plan - Schedule of                  
                Share-based Compensation Activity (Details)                      
63: R50         Note 11 - Net (Loss) Per Share - Earnings Per       HTML     46K 
                Share Reconciliation (Details)                                   
64: R51         Note 11 - Net (Loss) Per Share - Anti-dilutive      HTML     22K 
                Securities (Details)                                             
65: R52         Note 12 - Concentration of Credit Risk and          HTML     24K 
                Significant Customers (Details Textual)                          
66: R53         Note 13 - Legal Proceedings (Details Textual)       HTML     26K 
68: XML         IDEA XML File -- Filing Summary                      XML    126K 
71: XML         XBRL Instance -- usio20231231_10k_htm                XML   1.16M 
67: EXCEL       IDEA Workbook of Financial Report Info              XLSX     95K 
10: EX-101.CAL  XBRL Calculations -- usio-20231231_cal               XML    145K 
11: EX-101.DEF  XBRL Definitions -- usio-20231231_def                XML   1.02M 
12: EX-101.LAB  XBRL Labels -- usio-20231231_lab                     XML    943K 
13: EX-101.PRE  XBRL Presentations -- usio-20231231_pre              XML   1.08M 
 9: EX-101.SCH  XBRL Schema -- usio-20231231                         XSD    173K 
69: JSON        XBRL Instance as JSON Data -- MetaLinks              398±   626K 
70: ZIP         XBRL Zipped Folder -- 0001437749-24-009583-xbrl      Zip    361K 


‘EX-101.CAL’   —   XBRL Calculations — usio-20231231_cal


This Exhibit is an XBRL File.


                                                                                                                                                                                
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1 Subsequent Filing that References this Filing

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

 5/15/24  Usio, Inc.                        10-Q        3/31/24   46:3.4M                                   RDG Filings/FA


29 Previous Filings that this Filing References

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

 2/01/24  Usio, Inc.                        8-K:5,9     1/26/24   12:166K                                   RDG Filings/FA
12/01/23  Usio, Inc.                        8-K:5,7,9  11/29/23   12:297K                                   RDG Filings/FA
 6/02/23  Usio, Inc.                        DEF 14A     7/12/23    1:991K                                   RDG Filings/FA
 2/21/23  Usio, Inc.                        8-K:5,9     2/17/23   12:249K                                   RDG Filings/FA
 7/06/22  Usio, Inc.                        8-K:5,9     6/29/22   12:160K                                   RDG Filings/FA
 6/22/22  Usio, Inc.                        8-K:5,8,9   6/21/22   13:1.8M                                   RDG Filings/FA
11/10/21  Usio, Inc.                        10-Q        9/30/21   53:4.8M                                   RDG Filings/FA
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 3/30/21  Usio, Inc.                        10-K       12/31/20   82:24M                                    RDG Filings/FA
12/18/20  Usio, Inc.                        8-K:1,2,3,912/15/20    3:369K                                   RDG Filings/FA
11/12/20  Usio, Inc.                        10-Q        9/30/20   49:3.6M                                   RDG Filings/FA
 8/31/20  Usio, Inc.                        8-K:5,9     8/29/20    2:136K                                   RDG Filings/FA
 7/01/19  Usio, Inc.                        8-K:5,9     6/26/19    2:239K
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