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

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

On: Friday, 9/23/22, at 6:01am ET · For: 6/30/22 · Accession #: 1477932-22-7147 · File #: 333-173681

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

 9/23/22  Merion, Inc.                      10-Q        6/30/22   57:3.4M                                   Discount Edgar/FA

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    701K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     19K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     16K 
 9: R1          Cover                                               HTML     65K 
10: R2          Condensed Balance Sheets                            HTML    125K 
11: R3          Condensed Balance Sheets (Parenthetical)            HTML     24K 
12: R4          Condensed Statements of Operations (Unaudited)      HTML     98K 
13: R5          Condensed Statements of Changes in Shareholders'    HTML     48K 
                Equity (Deficit) (Unaudited)                                     
14: R6          Condensed Statements of Cash Flows (Unaudited)      HTML     96K 
15: R7          Organization                                        HTML     21K 
16: R8          Going Concern                                       HTML     19K 
17: R9          Summary of Significant Accounting Policies          HTML     57K 
18: R10         Inventories                                         HTML     24K 
19: R11         Property and Equipment                              HTML     29K 
20: R12         Debt                                                HTML     40K 
21: R13         Related Party Transactions                          HTML     20K 
22: R14         Income Taxes                                        HTML     45K 
23: R15         Leases                                              HTML     27K 
24: R16         Commitments and Contingencies                       HTML     22K 
25: R17         Equity                                              HTML     32K 
26: R18         Subsequent Events                                   HTML     19K 
27: R19         Summary of Significant Accounting Policies          HTML     94K 
                (Policies)                                                       
28: R20         Summary of Significant Accounting Policies          HTML     28K 
                (Tables)                                                         
29: R21         Inventories (Tables)                                HTML     24K 
30: R22         Property and Equipment (Tables)                     HTML     27K 
31: R23         Debt (Tables)                                       HTML     33K 
32: R24         Income Taxes (Tables)                               HTML     42K 
33: R25         Leases (Tables)                                     HTML     23K 
34: R26         Equity (Tables)                                     HTML     28K 
35: R27         Organization (Details Narrative)                    HTML     19K 
36: R28         Summary of Significant Accounting Policies          HTML     23K 
                (Details)                                                        
37: R29         Summary of Significant Accounting Policies          HTML     30K 
                (Details 1)                                                      
38: R30         Summary of Significant Accounting Policies          HTML     56K 
                (Details Narrative)                                              
39: R31         Inventories (Details)                               HTML     24K 
40: R32         Property and Equipment (Details)                    HTML     30K 
41: R33         Property and Equipment (Details Narrative)          HTML     21K 
42: R34         Debt (Details)                                      HTML     32K 
43: R35         Debt (Details 1)                                    HTML     35K 
44: R36         Debt (Details Narrative)                            HTML     56K 
45: R37         Related Party Transactions (Details Narrative)      HTML     27K 
46: R38         Income Taxes (Details)                              HTML     29K 
47: R39         Income Taxes (Details 1)                            HTML     28K 
48: R40         Income Taxes (Details Narrative)                    HTML     21K 
49: R41         Lease (Details)                                     HTML     28K 
50: R42         Lease (Details Narrative)                           HTML     36K 
51: R43         Equity (Details)                                    HTML     30K 
52: R44         Equity (Details Narrative)                          HTML     41K 
55: XML         IDEA XML File -- Filing Summary                      XML     99K 
53: XML         XBRL Instance -- ewlu_10q_htm                        XML    756K 
54: EXCEL       IDEA Workbook of Financial Reports                  XLSX     91K 
 6: EX-101.CAL  XBRL Calculations -- ewlu-20220630_cal               XML    127K 
 8: EX-101.DEF  XBRL Definitions -- ewlu-20220630_def                XML    234K 
 5: EX-101.LAB  XBRL Labels -- ewlu-20220630_lab                     XML    610K 
 7: EX-101.PRE  XBRL Presentations -- ewlu-20220630_pre              XML    481K 
 4: EX-101.SCH  XBRL Schema -- ewlu-20220630                         XSD    118K 
56: JSON        XBRL Instance as JSON Data -- MetaLinks              258±   345K 
57: ZIP         XBRL Zipped Folder -- 0001477932-22-007147-xbrl      Zip    141K

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

This Exhibit is an XBRL XML File.

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<link:roleRef roleURI="http://merion.com/role/CondensedBalanceSheets" xlink:href="ewlu-20220630.xsd#CondensedBalanceSheets" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/CondensedBalanceSheetsParenthetical" xlink:href="ewlu-20220630.xsd#CondensedBalanceSheetsParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/CondensedStatementsOfOperationsUnaudited" xlink:href="ewlu-20220630.xsd#CondensedStatementsOfOperationsUnaudited" xlink:type="simple"/>

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<link:roleRef roleURI="http://merion.com/role/Organization" xlink:href="ewlu-20220630.xsd#Organization" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/GoingConcern" xlink:href="ewlu-20220630.xsd#GoingConcern" xlink:type="simple"/>

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

<link:roleRef roleURI="http://merion.com/role/Inventories" xlink:href="ewlu-20220630.xsd#Inventories" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/PropertyAndEquipment" xlink:href="ewlu-20220630.xsd#PropertyAndEquipment" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/Debt" xlink:href="ewlu-20220630.xsd#Debt" xlink:type="simple"/>

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

<link:roleRef roleURI="http://merion.com/role/IncomeTaxes" xlink:href="ewlu-20220630.xsd#IncomeTaxes" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/Leases" xlink:href="ewlu-20220630.xsd#Leases" xlink:type="simple"/>

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

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

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

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<link:roleRef roleURI="http://merion.com/role/PropertyAndEquipmentTables" xlink:href="ewlu-20220630.xsd#PropertyAndEquipmentTables" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/DebtTables" xlink:href="ewlu-20220630.xsd#DebtTables" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/IncomeTaxesTables" xlink:href="ewlu-20220630.xsd#IncomeTaxesTables" xlink:type="simple"/>

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

<link:roleRef roleURI="http://merion.com/role/EquityTables" xlink:href="ewlu-20220630.xsd#EquityTables" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/OrganizationDetailsNarrative" xlink:href="ewlu-20220630.xsd#OrganizationDetailsNarrative" xlink:type="simple"/>

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

<link:roleRef roleURI="http://merion.com/role/SummaryOfSignificantAccountingPoliciesDetails1" xlink:href="ewlu-20220630.xsd#SummaryOfSignificantAccountingPoliciesDetails1" xlink:type="simple"/>

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

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

<link:roleRef roleURI="http://merion.com/role/PropertyAndEquipmentDetails" xlink:href="ewlu-20220630.xsd#PropertyAndEquipmentDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="ewlu-20220630.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/DebtDetails" xlink:href="ewlu-20220630.xsd#DebtDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/DebtDetails1" xlink:href="ewlu-20220630.xsd#DebtDetails1" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/DebtDetailsNarrative" xlink:href="ewlu-20220630.xsd#DebtDetailsNarrative" xlink:type="simple"/>

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

<link:roleRef roleURI="http://merion.com/role/IncomeTaxesDetails" xlink:href="ewlu-20220630.xsd#IncomeTaxesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/IncomeTaxesDetails1" xlink:href="ewlu-20220630.xsd#IncomeTaxesDetails1" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/IncomeTaxesDetailsNarrative" xlink:href="ewlu-20220630.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/LeaseDetails" xlink:href="ewlu-20220630.xsd#LeaseDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/LeaseDetailsNarrative" xlink:href="ewlu-20220630.xsd#LeaseDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/EquityDetails" xlink:href="ewlu-20220630.xsd#EquityDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://merion.com/role/EquityDetailsNarrative" xlink:href="ewlu-20220630.xsd#EquityDetailsNarrative" xlink:type="simple"/>

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

<link:calculationLink xlink:type="extended" xlink:role="http://merion.com/role/CondensedBalanceSheets" xlink:title="000002 - Statement - CONDENSED 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_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" 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_AccountsReceivableNet" xlink:label="loc_us-gaapAccountsReceivableNet"/>

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

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

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

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

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<link:calculationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapLongTermDebt" 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"/>

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<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_StockholdersEquityNoteSubscriptionsReceivable" xlink:label="loc_us-gaapStockholdersEquityNoteSubscriptionsReceivable"/>

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Filing Submission 0001477932-22-007147 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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

On: Friday, 9/23/22, at 6:01am ET · For: 6/30/22 · Accession #: 1477932-22-7147 · File #: 333-173681

Previous ‘10-Q’: ‘10-Q’ on 5/24/22 for 3/31/22 · Latest ‘10-Q’: This Filing

Quarterly Report — Form 10-QFiling Table of Contents

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

This Exhibit is an XBRL XML File.

Quarterly Report — Form 10-Q

Filing Table of Contents