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BT Brands, Inc. – ‘10-Q’ for 7/3/22 – ‘EX-101.PRE’

On:  Tuesday, 8/16/22, at 7:58am ET   ·   For:  7/3/22   ·   Accession #:  1477932-22-6162   ·   File #:  1-41061

Previous ‘10-Q’:  ‘10-Q’ on 5/18/22 for 4/3/22   ·   Next:  ‘10-Q’ on 11/15/22 for 10/2/22   ·   Latest:  ‘10-Q’ on 11/15/23 for 10/1/23

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

 8/16/22  BT Brands, Inc.                   10-Q        7/03/22   54:3.2M                                   Discount Edgar/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    705K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     20K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     20K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     16K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     15K 
11: R1          Cover                                               HTML     71K 
12: R2          Consolidated Balance Sheets                         HTML    117K 
13: R3          Consolidated Balance Sheets (Parenthetical)         HTML     31K 
14: R4          Condensed Consolidated Statements of Income         HTML     77K 
                (Unaudited)                                                      
15: R5          Condensed Consolidated Statements of Cash Flows     HTML     94K 
                (Unaudited)                                                      
16: R6          Condensed Consolidated Statements of Shareholders'  HTML     45K 
                Equity (Deficit) (Unaudited)                                     
17: R7          Summary of Significant Accounting Policies          HTML     38K 
18: R8          Acquisition                                         HTML     37K 
19: R9          Intangible Assets                                   HTML     23K 
20: R10         Property and Equipment                              HTML     27K 
21: R11         Accrued Expenses                                    HTML     30K 
22: R12         Long Term Debt                                      HTML     17K 
23: R13         Stock-Based Compensation                            HTML     42K 
24: R14         Leases                                              HTML     27K 
25: R15         Related Party Transactions                          HTML     20K 
26: R16         Contingencies                                       HTML     19K 
27: R17         Subsequent Event                                    HTML     19K 
28: R18         Summary of Significant Accounting Policies          HTML     75K 
                (Policies)                                                       
29: R19         Acquisition (Tables)                                HTML     35K 
30: R20         Intangible Assets (Tables)                          HTML     27K 
31: R21         Accrued Expenses (Tables)                           HTML     29K 
32: R22         Long Term Debt (Tables)                             HTML     27K 
33: R23         Stock-Based Compensation (Tables)                   HTML     36K 
34: R24         Leases (Tables)                                     HTML     23K 
35: R25         Summary of Significant Accounting Policies          HTML     41K 
                (Details Narrative)                                              
36: R26         Acquisition (Details)                               HTML     49K 
37: R27         Acquisition (Details Narrative)                     HTML     33K 
38: R28         Intangible Assets (Details)                         HTML     31K 
39: R29         Property and Equipment (Details)                    HTML     31K 
40: R30         Property and Equipment (Details Narrative)          HTML     18K 
41: R31         Accrued Expenses (Details)                          HTML     34K 
42: R32         Longterm Debt (Details)                             HTML     31K 
43: R33         Stock-Based Compensation (Details)                  HTML     47K 
44: R34         Stock-Based Compensation (Details 1)                HTML     23K 
45: R35         Stock-Based Compensation (Details Narrative)        HTML     32K 
46: R36         Leases (Details)                                    HTML     36K 
47: R37         Leases (Details Narrative)                          HTML     41K 
48: R38         Related Party Transactions (Details Narrative)      HTML     42K 
49: R39         Subsequent Event (Details Narrative)                HTML     23K 
52: XML         IDEA XML File -- Filing Summary                      XML     90K 
50: XML         XBRL Instance -- btbd_10q_htm                        XML    576K 
51: EXCEL       IDEA Workbook of Financial Reports                  XLSX     78K 
 8: EX-101.CAL  XBRL Calculations -- btbd-20220703_cal               XML    124K 
10: EX-101.DEF  XBRL Definitions -- btbd-20220703_def                XML    230K 
 7: EX-101.LAB  XBRL Labels -- btbd-20220703_lab                     XML    604K 
 9: EX-101.PRE  XBRL Presentations -- btbd-20220703_pre              XML    470K 
 6: EX-101.SCH  XBRL Schema -- btbd-20220703                         XSD    131K 
53: JSON        XBRL Instance as JSON Data -- MetaLinks              248±   331K 
54: ZIP         XBRL Zipped Folder -- 0001477932-22-006162-xbrl      Zip    157K 


‘EX-101.PRE’   —   XBRL Presentations — btbd-20220703_pre


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" standalone="yes" encoding="windows-1252"?>
<!-- XBRL Document Created with XBRLMaster -->
<!-- Version: 2.3.08 -->
<!-- Based on XBRL 2.1 -->
<!-- Date of creation: 08/16/2022 -->
<!-- Software architectural design and coding: A'c Dharmapremananda Avt. -->
<!-- Copyright (c) 2022 I-NET Business Solutions, Inc. All Rights Reserved. -->
<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">
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<link:roleRef roleURI="http://brand.bt.com/role/CondensedConsolidatedStatementsOfCashFlowsUnaudited" xlink:href="btbd-20220703.xsd#CondensedConsolidatedStatementsOfCashFlowsUnaudited" xlink:type="simple"/>
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<link:roleRef roleURI="http://brand.bt.com/role/LongTermDebt" xlink:href="btbd-20220703.xsd#LongTermDebt" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/StockBasedCompensation" xlink:href="btbd-20220703.xsd#StockBasedCompensation" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/LEASES" xlink:href="btbd-20220703.xsd#LEASES" xlink:type="simple"/>
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<link:roleRef roleURI="http://brand.bt.com/role/CONTINGENCIES" xlink:href="btbd-20220703.xsd#CONTINGENCIES" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/SubsequentEvent" xlink:href="btbd-20220703.xsd#SubsequentEvent" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="btbd-20220703.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
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<link:roleRef roleURI="http://brand.bt.com/role/IntangibleAssetsTables" xlink:href="btbd-20220703.xsd#IntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/AccruedExpensesTables" xlink:href="btbd-20220703.xsd#AccruedExpensesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/LongTermDebtTables" xlink:href="btbd-20220703.xsd#LongTermDebtTables" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/StockBasedCompensationTables" xlink:href="btbd-20220703.xsd#StockBasedCompensationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/LeasesTables" xlink:href="btbd-20220703.xsd#LeasesTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://brand.bt.com/role/AcquisitionDetails" xlink:href="btbd-20220703.xsd#AcquisitionDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/AcquisitionDetailsNarrative" xlink:href="btbd-20220703.xsd#AcquisitionDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/IntangibleAssetsDetails" xlink:href="btbd-20220703.xsd#IntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/PropertyAndEquipmentDetails" xlink:href="btbd-20220703.xsd#PropertyAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="btbd-20220703.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple"/>
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<link:roleRef roleURI="http://brand.bt.com/role/LongtermDebtDetails" xlink:href="btbd-20220703.xsd#LongtermDebtDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/StockBasedCompensationDetails" xlink:href="btbd-20220703.xsd#StockBasedCompensationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/StockBasedCompensationDetails1" xlink:href="btbd-20220703.xsd#StockBasedCompensationDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/StockBasedCompensationDetailsNarrative" xlink:href="btbd-20220703.xsd#StockBasedCompensationDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/LeasesDetails" xlink:href="btbd-20220703.xsd#LeasesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/LeasesDetailsNarrative" xlink:href="btbd-20220703.xsd#LeasesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="btbd-20220703.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://brand.bt.com/role/SubsequentEventDetailsNarrative" xlink:href="btbd-20220703.xsd#SubsequentEventDetailsNarrative" xlink:type="simple"/>
<link:presentationLink xlink:type="extended" xlink:role="http://brand.bt.com/role/Cover" xlink:title="00000001 - Document - Cover Page Information">
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<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType"/>
<link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_btbdSubsequentEventAbstract_f13bbc" xlink:to="loc_us-gaapStatementTable_847372" order="100"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable_847372" xlink:to="loc_us-gaapStatementLineItems_bccaf6" order="2000"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="loc_us-gaapSubsequentEventTypeAxis_dedc43"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable_847372" xlink:to="loc_us-gaapBusinessAcquisitionAxis_f32b40" order="30"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSubsequentEventTypeDomain_5881e2" xlink:to="loc_us-gaapSubsequentEventMember_e9a954" order="31"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain_d7bf5e" xlink:to="loc_btbdVillageBierGartenRestaurantMember_29f920" order="32"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems_bccaf6" xlink:to="loc_btbdLeaseTermOfContractDescription_6856fa" order="2"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems_bccaf6" xlink:to="loc_btbdLeaseRenewalDescription_936228" order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<link:loc xlink:type="locator" xlink:href="btbd-20220703.xsd#btbd_InitialMonthlyRent" xlink:label="loc_btbdInitialMonthlyRent_66389d"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems_bccaf6" xlink:to="loc_btbdInitialMonthlyRent_66389d" order="4"/>
</link:presentationLink>
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