SEC Info - Iconic Brands, Inc. - ‘10-Q’ for 6/30/22

SEC Info℠

Home

Help

Please Sign In

Iconic Brands, Inc. – ‘10-Q’ for 6/30/22 – ‘EX-101.CAL’

On: Monday, 8/22/22, at 4:21pm ET · For: 6/30/22 · Accession #: 1477932-22-6371 · File #: 0-53162

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

 8/22/22  Iconic Brands, Inc.               10-Q        6/30/22   76:5.6M                                   Discount Edgar/FA

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.21M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     25K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     25K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     21K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     21K 
11: R1          Cover                                               HTML     67K 
12: R2          Condensed Consolidated Balance Sheets               HTML    125K 
13: R3          Condensed Consolidated Balance Sheets               HTML     38K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Operations     HTML     80K 
                (Unaudited)                                                      
15: R5          Condensed Consolidated Statements of Stockholders   HTML     71K 
                Equity (Unaudited)                                               
16: R6          Condensed Consolidated Statements of Cash Flows     HTML     92K 
                (Unaudited)                                                      
17: R7          Organization and Nature of Business                 HTML     25K 
18: R8          Summary of Significant Accounting Policies          HTML     49K 
19: R9          Acquisition of Toppop                               HTML     64K 
20: R10         Leasehold Improvements Furniture and Equipment Net  HTML     33K 
21: R11         Inventories                                         HTML     36K 
22: R12         Accounts Payable and Accrued Expenses               HTML     32K 
23: R13         Notes Payable                                       HTML     33K 
24: R14         Factoring Liability                                 HTML     24K 
25: R15         Capital Stock                                       HTML     50K 
26: R16         Leases                                              HTML     34K 
27: R17         Commitments and Contingencies                       HTML     52K 
28: R18         Related Party Transactions                          HTML     24K 
29: R19         Segment Reporting                                   HTML     94K 
30: R20         Proforma Financial Statements (Unaudited)           HTML     64K 
31: R21         Subsequent Events                                   HTML     24K 
32: R22         Summary of Significant Accounting Policies          HTML     80K 
                (Policies)                                                       
33: R23         Summary of Significant Accounting Policies          HTML     32K 
                (Tables)                                                         
34: R24         Acquisition of Toppop (Tables)                      HTML     60K 
35: R25         Leasehold Improvements Furniture and Equipment Net  HTML     31K 
                (Tables)                                                         
36: R26         Inventories (Tables)                                HTML     35K 
37: R27         Accounts Payable and Accrued Expenses (Tables)      HTML     31K 
38: R28         Notes Payable (Tables)                              HTML     26K 
39: R29         Capital Stock (Tables)                              HTML     41K 
40: R30         Leases (Tables)                                     HTML     29K 
41: R31         Commitments and Contingencies (Tables)              HTML     44K 
42: R32         Segment Reporting (Tables)                          HTML     90K 
43: R33         Proforma Financial Statements (Unaudited) (Tables)  HTML     62K 
44: R34         Organization and Nature of Business (Details        HTML     27K 
                Narrative)                                                       
45: R35         Summary of Significant Accounting Policies          HTML     27K 
                (Details)                                                        
46: R36         Summary of Significant Accounting Policies          HTML     32K 
                (Details Narrative)                                              
47: R37         Acquisition of Toppop (Details)                     HTML     67K 
48: R38         Acquisition of Toppop (Details 1)                   HTML     37K 
49: R39         Acquisition of Toppop (Details 2)                   HTML     38K 
50: R40         Acquisition of Toppop (Details Narrative)           HTML     53K 
51: R41         Leasehold Improvements Furniture and Equipment Net  HTML     34K 
                (Details)                                                        
52: R42         Leasehold Improvements Furniture and Equipment Net  HTML     23K 
                (Details Narrative)                                              
53: R43         Inventories (Details)                               HTML     33K 
54: R44         Accounts Payable and Accrued Expenses (Details)     HTML     35K 
55: R45         Accounts Payable and Accrued Expenses (Details      HTML     21K 
                Narrative)                                                       
56: R46         Notes Payable (Details)                             HTML     32K 
57: R47         Notes Payable (Details Narrative)                   HTML     40K 
58: R48         Factoring Liability (Details Narrative)             HTML     35K 
59: R49         Capital Stock (Details)                             HTML     36K 
60: R50         Capital Stock (Details 1)                           HTML     45K 
61: R51         Capital Stock (Details Narrative)                   HTML     88K 
62: R52         Leases (Details)                                    HTML     41K 
63: R53         Leases (Details Narrative)                          HTML     64K 
64: R54         Commitments and Contingencies (Details)             HTML     33K 
65: R55         Commitments and Contingencies (Details Narrative)   HTML     70K 
66: R56         Related Party Transactions (Details Narrative)      HTML     21K 
67: R57         Segment Reporting (Details)                         HTML     33K 
68: R58         Segment Reporting (Details 1)                       HTML     52K 
69: R59         Proforma Financial Statements (Unaudited)           HTML     82K 
                (Details)                                                        
70: R60         Proforma Financial Statements (Unaudited) (Details  HTML     27K 
                Narrative)                                                       
71: R61         Subsequent Event (Details Narrative)                HTML     28K 
74: XML         IDEA XML File -- Filing Summary                      XML    137K 
72: XML         XBRL Instance -- icnb_10q_htm                        XML   1.45M 
73: EXCEL       IDEA Workbook of Financial Reports                  XLSX    125K 
 8: EX-101.CAL  XBRL Calculations -- icnb-20220630_cal               XML    144K 
10: EX-101.DEF  XBRL Definitions -- icnb-20220630_def                XML    462K 
 7: EX-101.LAB  XBRL Labels -- icnb-20220630_lab                     XML    875K 
 9: EX-101.PRE  XBRL Presentations -- icnb-20220630_pre              XML    710K 
 6: EX-101.SCH  XBRL Schema -- icnb-20220630                         XSD    186K 
75: JSON        XBRL Instance as JSON Data -- MetaLinks              327±   451K 
76: ZIP         XBRL Zipped Folder -- 0001477932-22-006371-xbrl      Zip    210K

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

This Exhibit is an XBRL XML File.

<?xml version="1.0" standalone="yes" encoding="windows-1252"?>

<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">

<link:roleRef roleURI="http://iconic.com/role/Cover" xlink:href="icnb-20220630.xsd#Cover" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CondensedConsolidatedBalanceSheets" xlink:href="icnb-20220630.xsd#CondensedConsolidatedBalanceSheets" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CondensedConsolidatedBalanceSheetsParenthetical" xlink:href="icnb-20220630.xsd#CondensedConsolidatedBalanceSheetsParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CondensedConsolidatedStatementsOfOperationsUnaudited" xlink:href="icnb-20220630.xsd#CondensedConsolidatedStatementsOfOperationsUnaudited" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CondensedConsolidatedStatementsOfStockholdersEquityUnaudited" xlink:href="icnb-20220630.xsd#CondensedConsolidatedStatementsOfStockholdersEquityUnaudited" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CondensedConsolidatedStatementsOfCashFlowsUnaudited" xlink:href="icnb-20220630.xsd#CondensedConsolidatedStatementsOfCashFlowsUnaudited" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/OrganizationAndNatureOfBusiness" xlink:href="icnb-20220630.xsd#OrganizationAndNatureOfBusiness" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="icnb-20220630.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/AcquisitionOfToppop" xlink:href="icnb-20220630.xsd#AcquisitionOfToppop" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/LeaseholdImprovementsFurnitureAndEquipmentNet" xlink:href="icnb-20220630.xsd#LeaseholdImprovementsFurnitureAndEquipmentNet" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/INVENTORIES" xlink:href="icnb-20220630.xsd#INVENTORIES" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/AccountsPayableAndAccruedExpenses" xlink:href="icnb-20220630.xsd#AccountsPayableAndAccruedExpenses" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/NotesPayable" xlink:href="icnb-20220630.xsd#NotesPayable" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/FactoringLiability" xlink:href="icnb-20220630.xsd#FactoringLiability" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CapitalStock" xlink:href="icnb-20220630.xsd#CapitalStock" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/LEASES" xlink:href="icnb-20220630.xsd#LEASES" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CommitmentsAndContingencies" xlink:href="icnb-20220630.xsd#CommitmentsAndContingencies" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/RelatedPartyTransactions" xlink:href="icnb-20220630.xsd#RelatedPartyTransactions" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SegmentReporting" xlink:href="icnb-20220630.xsd#SegmentReporting" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/ProformaFinancialStatementsUnaudited" xlink:href="icnb-20220630.xsd#ProformaFinancialStatementsUnaudited" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SubsequentEvents" xlink:href="icnb-20220630.xsd#SubsequentEvents" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="icnb-20220630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="icnb-20220630.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/AcquisitionOfToppopTables" xlink:href="icnb-20220630.xsd#AcquisitionOfToppopTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/LeaseholdImprovementsFurnitureAndEquipmentNetTables" xlink:href="icnb-20220630.xsd#LeaseholdImprovementsFurnitureAndEquipmentNetTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/InventoriesTables" xlink:href="icnb-20220630.xsd#InventoriesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/AccountsPayableAndAccruedExpensesTables" xlink:href="icnb-20220630.xsd#AccountsPayableAndAccruedExpensesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/NotesPayableTables" xlink:href="icnb-20220630.xsd#NotesPayableTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CapitalStockTables" xlink:href="icnb-20220630.xsd#CapitalStockTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/LeasesTables" xlink:href="icnb-20220630.xsd#LeasesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CommitmentsAndContingenciesTables" xlink:href="icnb-20220630.xsd#CommitmentsAndContingenciesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SegmentReportingTables" xlink:href="icnb-20220630.xsd#SegmentReportingTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/ProformaFinancialStatementsUnauditedTables" xlink:href="icnb-20220630.xsd#ProformaFinancialStatementsUnauditedTables" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/OrganizationAndNatureOfBusinessDetailsNarrative" xlink:href="icnb-20220630.xsd#OrganizationAndNatureOfBusinessDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="icnb-20220630.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="icnb-20220630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/AcquisitionOfToppopDetails" xlink:href="icnb-20220630.xsd#AcquisitionOfToppopDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/AcquisitionOfToppopDetails1" xlink:href="icnb-20220630.xsd#AcquisitionOfToppopDetails1" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/AcquisitionOfToppopDetails2" xlink:href="icnb-20220630.xsd#AcquisitionOfToppopDetails2" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/AcquisitionOfToppopDetailsNarrative" xlink:href="icnb-20220630.xsd#AcquisitionOfToppopDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/LeaseholdImprovementsFurnitureAndEquipmentNetDetails" xlink:href="icnb-20220630.xsd#LeaseholdImprovementsFurnitureAndEquipmentNetDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/LeaseholdImprovementsFurnitureAndEquipmentNetDetailsNarrative" xlink:href="icnb-20220630.xsd#LeaseholdImprovementsFurnitureAndEquipmentNetDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/InventoriesDetails" xlink:href="icnb-20220630.xsd#InventoriesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/AccountsPayableAndAccruedExpensesDetails" xlink:href="icnb-20220630.xsd#AccountsPayableAndAccruedExpensesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/AccountsPayableAndAccruedExpensesDetailsNarrative" xlink:href="icnb-20220630.xsd#AccountsPayableAndAccruedExpensesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/NotesPayableDetails" xlink:href="icnb-20220630.xsd#NotesPayableDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/NotesPayableDetailsNarrative" xlink:href="icnb-20220630.xsd#NotesPayableDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/FactoringLiabilityDetailsNarrative" xlink:href="icnb-20220630.xsd#FactoringLiabilityDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CapitalStockDetails" xlink:href="icnb-20220630.xsd#CapitalStockDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CapitalStockDetails1" xlink:href="icnb-20220630.xsd#CapitalStockDetails1" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CapitalStockDetailsNarrative" xlink:href="icnb-20220630.xsd#CapitalStockDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/LeasesDetails" xlink:href="icnb-20220630.xsd#LeasesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/LeasesDetailsNarrative" xlink:href="icnb-20220630.xsd#LeasesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CommitmentsAndContingenciesDetails" xlink:href="icnb-20220630.xsd#CommitmentsAndContingenciesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="icnb-20220630.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="icnb-20220630.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SegmentReportingDetails" xlink:href="icnb-20220630.xsd#SegmentReportingDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SegmentReportingDetails1" xlink:href="icnb-20220630.xsd#SegmentReportingDetails1" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/ProformaFinancialStatementsUnauditedDetails" xlink:href="icnb-20220630.xsd#ProformaFinancialStatementsUnauditedDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/ProformaFinancialStatementsUnauditedDetailsNarrative" xlink:href="icnb-20220630.xsd#ProformaFinancialStatementsUnauditedDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://iconic.com/role/SubsequentEventDetailsNarrative" xlink:href="icnb-20220630.xsd#SubsequentEventDetailsNarrative" xlink:type="simple"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/Cover" xlink:title="00000001 - Document - Document and Entity Information"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CondensedConsolidatedBalanceSheets" xlink:title="000002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCash" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaapOtherAssets"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssets" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet"/>

<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet"/>

<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinanceLeaseRightOfUseAsset" xlink:label="loc_us-gaapFinanceLeaseRightOfUseAsset"/>

<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapFinanceLeaseRightOfUseAsset" xlink:type="arc" weight="1"/>

<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/>

<link:loc xlink:type="locator" xlink:href="icnb-20220630.xsd#icnb_ContingentConsideration" xlink:label="loc_icnbContingentConsideration"/>

<link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_icnbContingentConsideration" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent"/>

<link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent"/>

<link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredRevenue" xlink:label="loc_us-gaapDeferredRevenue"/>

<link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredRevenue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="icnb-20220630.xsd#icnb_FactoringLiability" xlink:label="loc_icnbFactoringLiability"/>

<link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_icnbFactoringLiability" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent"/>

<link:calculationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapNotesPayableCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent"/>

<link:calculationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContingentConsiderationClassifiedAsEquityFairValueDisclosure" xlink:label="loc_us-gaapContingentConsiderationClassifiedAsEquityFairValueDisclosure"/>

<link:calculationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapContingentConsiderationClassifiedAsEquityFairValueDisclosure" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable"/>

<link:calculationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermNotesPayable" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent"/>

<link:calculationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1"/>

<link:calculationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest"/>

<link:calculationArc order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapMinorityInterest" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit"/>

<link:calculationArc order="24" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital"/>

<link:calculationArc order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue"/>

<link:calculationArc order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue"/>

<link:calculationArc order="27" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity"/>

<link:calculationArc order="28" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1"/>

<link:calculationArc order="29" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CondensedConsolidatedBalanceSheetsParenthetical" xlink:title="000003 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CondensedConsolidatedStatementsOfOperationsUnaudited" xlink:title="000004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="loc_us-gaapCostOfGoodsAndServicesSold"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfGoodsAndServicesSold" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SellingAndMarketingExpense" xlink:label="loc_us-gaapSellingAndMarketingExpense"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingAndMarketingExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIncome" xlink:label="loc_us-gaapOtherIncome"/>

<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherIncome" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestAndDebtExpense" xlink:label="loc_us-gaapInterestAndDebtExpense"/>

<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestAndDebtExpense" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="icnb-20220630.xsd#icnb_GainOnForgivenessOfPppLoan" xlink:label="loc_icnbGainOnForgivenessOfPppLoan"/>

<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:to="loc_icnbGainOnForgivenessOfPppLoan" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>

<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1"/>

<link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="icnb-20220630.xsd#icnb_NetLossAttributableToIconicBrandsInc" xlink:label="loc_icnbNetLossAttributableToIconicBrandsInc"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNonredeemableNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNonredeemableNoncontrollingInterest"/>

<link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_icnbNetLossAttributableToIconicBrandsInc" xlink:to="loc_us-gaapNetIncomeLossAttributableToNonredeemableNoncontrollingInterest" xlink:type="arc" weight="-1"/>

<link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_icnbNetLossAttributableToIconicBrandsInc" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CondensedConsolidatedStatementsOfStockholdersEquityUnaudited" xlink:title="000005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS EQUITY (Unaudited)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CondensedConsolidatedStatementsOfCashFlowsUnaudited" xlink:title="000006 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredRevenue"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredRevenue" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherCurrentLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherCurrentLiabilities"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherCurrentLiabilities" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDepositOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInDepositOtherAssets"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDepositOtherAssets" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOperatingLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingLiabilities"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingLiabilities" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories"/>

<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable"/>

<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:label="loc_us-gaapAllowanceForDoubtfulAccountsReceivableWriteOffs"/>

<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaapAmortizationOfIntangibleAssets"/>

<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAmortizationOfIntangibleAssets" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="icnb-20220630.xsd#icnb_GainOnForgivenessOfPppLoanOn" xlink:label="loc_icnbGainOnForgivenessOfPppLoanOn"/>

<link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_icnbGainOnForgivenessOfPppLoanOn" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium"/>

<link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherOperatingLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherOperatingLiabilities"/>

<link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherOperatingLiabilities" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization"/>

<link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="loc_us-gaapAllocatedShareBasedCompensationExpense"/>

<link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAllocatedShareBasedCompensationExpense" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="icnb-20220630.xsd#icnb_NetLoss" xlink:label="loc_icnbNetLoss"/>

<link:calculationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_icnbNetLoss" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsOfDistributionsToAffiliates" xlink:label="loc_us-gaapPaymentsOfDistributionsToAffiliates"/>

<link:calculationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsOfDistributionsToAffiliates" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable"/>

<link:calculationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromNotesPayable" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="icnb-20220630.xsd#icnb_NetProceedsFromFactoringArrangement" xlink:label="loc_icnbNetProceedsFromFactoringArrangement"/>

<link:calculationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_icnbNetProceedsFromFactoringArrangement" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="icnb-20220630.xsd#icnb_CommonStockAndSeriesA2PreferredStockIssuedForCashNetOfFees" xlink:label="loc_icnbCommonStockAndSeriesA2PreferredStockIssuedForCashNetOfFees"/>

<link:calculationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_icnbCommonStockAndSeriesA2PreferredStockIssuedForCashNetOfFees" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect"/>

<link:calculationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="icnb-20220630.xsd#icnb_AdditionsToLeaseholdImprovementsFurnitureAndEquipment" xlink:label="loc_icnbAdditionsToLeaseholdImprovementsFurnitureAndEquipment"/>

<link:calculationArc order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_icnbAdditionsToLeaseholdImprovementsFurnitureAndEquipment" xlink:type="arc" weight="1"/>

<link:calculationArc order="24" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/OrganizationAndNatureOfBusiness" xlink:title="000007 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="000008 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/AcquisitionOfToppop" xlink:title="000009 - Disclosure - ACQUISITION OF TOPPOP"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/LeaseholdImprovementsFurnitureAndEquipmentNet" xlink:title="000010 - Disclosure - LEASEHOLD IMPROVEMENTS FURNITURE AND EQUIPMENT NET"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/INVENTORIES" xlink:title="000011 - Disclosure - INVENTORIES"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/AccountsPayableAndAccruedExpenses" xlink:title="000012 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/NotesPayable" xlink:title="000013 - Disclosure - NOTES PAYABLE"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/FactoringLiability" xlink:title="000014 - Disclosure - FACTORING LIABILITY"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CapitalStock" xlink:title="000015 - Disclosure - CAPITAL STOCK"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/LEASES" xlink:title="000016 - Disclosure - LEASES"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CommitmentsAndContingencies" xlink:title="000017 - Disclosure - COMMITMENTS AND CONTINGENCIES"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/RelatedPartyTransactions" xlink:title="000018 - Disclosure - RELATED PARTY TRANSACTIONS"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SegmentReporting" xlink:title="000019 - Disclosure - SEGMENT REPORTING"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/ProformaFinancialStatementsUnaudited" xlink:title="000020 - Disclosure - PROFORMA FINANCIAL STATEMENTS (UNAUDITED)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SubsequentEvents" xlink:title="000021 - Disclosure - SUBSEQUENT EVENTS"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="000022 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="000023 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/AcquisitionOfToppopTables" xlink:title="000024 - Disclosure - ACQUISITION OF TOPPOP (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/LeaseholdImprovementsFurnitureAndEquipmentNetTables" xlink:title="000025 - Disclosure - LEASEHOLD IMPROVEMENTS FURNITURE AND EQUIPMENT NET (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/InventoriesTables" xlink:title="000026 - Disclosure - INVENTORIES (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/AccountsPayableAndAccruedExpensesTables" xlink:title="000027 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/NotesPayableTables" xlink:title="000028 - Disclosure - NOTES PAYABLE (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CapitalStockTables" xlink:title="000029 - Disclosure - CAPITAL STOCK (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/LeasesTables" xlink:title="000030 - Disclosure - LEASES (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CommitmentsAndContingenciesTables" xlink:title="000031 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SegmentReportingTables" xlink:title="000032 - Disclosure - SEGMENT REPORTING (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/ProformaFinancialStatementsUnauditedTables" xlink:title="000033 - Disclosure - PROFORMA FINANCIAL STATEMENTS (UNAUDITED) (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/OrganizationAndNatureOfBusinessDetailsNarrative" xlink:title="000034 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:title="000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="000036 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/AcquisitionOfToppopDetails" xlink:title="000037 - Disclosure - ACQUISITION OF TOPPOP (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/AcquisitionOfToppopDetails1" xlink:title="000038 - Disclosure - ACQUISITION OF TOPPOP (Details 1)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/AcquisitionOfToppopDetails2" xlink:title="000039 - Disclosure - ACQUISITION OF TOPPOP (Details 2)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/AcquisitionOfToppopDetailsNarrative" xlink:title="000040 - Disclosure - ACQUISITION OF TOPPOP (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/LeaseholdImprovementsFurnitureAndEquipmentNetDetails" xlink:title="000041 - Disclosure - LEASEHOLD IMPROVEMENTS FURNITURE AND EQUIPMENT NET (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/LeaseholdImprovementsFurnitureAndEquipmentNetDetailsNarrative" xlink:title="000042 - Disclosure - LEASEHOLD IMPROVEMENTS FURNITURE AND EQUIPMENT NET (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/InventoriesDetails" xlink:title="000043 - Disclosure - INVENTORIES (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/AccountsPayableAndAccruedExpensesDetails" xlink:title="000044 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/AccountsPayableAndAccruedExpensesDetailsNarrative" xlink:title="000045 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/NotesPayableDetails" xlink:title="000046 - Disclosure - NOTES PAYABLE (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/NotesPayableDetailsNarrative" xlink:title="000047 - Disclosure - NOTES PAYABLE (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/FactoringLiabilityDetailsNarrative" xlink:title="000048 - Disclosure - FACTORING LIABILITY (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CapitalStockDetails" xlink:title="000049 - Disclosure - CAPITAL STOCK (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CapitalStockDetails1" xlink:title="000050 - Disclosure - CAPITAL STOCK (Details 1)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CapitalStockDetailsNarrative" xlink:title="000051 - Disclosure - CAPITAL STOCK (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/LeasesDetails" xlink:title="000052 - Disclosure - LEASES (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/LeasesDetailsNarrative" xlink:title="000053 - Disclosure - LEASES (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CommitmentsAndContingenciesDetails" xlink:title="000054 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="000055 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="000056 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SegmentReportingDetails" xlink:title="000057 - Disclosure - SEGMENT REPORTING (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SegmentReportingDetails1" xlink:title="000058 - Disclosure - SEGMENT REPORTING (Details 1)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/ProformaFinancialStatementsUnauditedDetails" xlink:title="000059 - Disclosure - PROFORMA FINANCIAL STATEMENTS (UNAUDITED) (Details)">

<link:loc xlink:type="locator" xlink:href="icnb-20220630.xsd#icnb_NetLossAttributableToCommonStockholders" xlink:label="loc_icnbNetLossAttributableToCommonStockholders"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_icnbNetLossAttributableToCommonStockholders" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_icnbNetLossAttributableToCommonStockholders" xlink:to="loc_us-gaapNetIncomeLossAttributableToNonredeemableNoncontrollingInterest" xlink:type="arc" weight="-1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/ProformaFinancialStatementsUnauditedDetailsNarrative" xlink:title="000060 - Disclosure - PROFORMA FINANCIAL STATEMENTS (UNAUDITED) (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://iconic.com/role/SubsequentEventDetailsNarrative" xlink:title="000061 - Disclosure - SUBSEQUENT EVENT (Details Narrative)"/>

</link:linkbase>

↑Top

Filing Submission 0001477932-22-006371 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Iconic Brands, Inc. – ‘10-Q’ for 6/30/22 – ‘EX-101.CAL’

On: Monday, 8/22/22, at 4:21pm ET · For: 6/30/22 · Accession #: 1477932-22-6371 · File #: 0-53162

Previous ‘10-Q’: ‘10-Q’ on 8/2/22 for 3/31/22 · Next: ‘10-Q’ on 12/2/22 for 9/30/22 · Latest: ‘10-Q’ on 6/29/23 for 3/31/23

Quarterly Report — Form 10-QFiling Table of Contents

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

This Exhibit is an XBRL XML File.

Quarterly Report — Form 10-Q

Filing Table of Contents