SEC Info℠  
    Home      Search      My Interests      Help      Sign In      Please Sign In

BioRestorative Therapies, Inc. – ‘10-Q’ for 9/30/23 – ‘EX-101.CAL’

On:  Monday, 11/13/23, at 4:06pm ET   ·   For:  9/30/23   ·   Accession #:  1493152-23-40483   ·   File #:  1-37603

Previous ‘10-Q’:  ‘10-Q’ on 8/11/23 for 6/30/23   ·   Latest ‘10-Q’:  This Filing   ·   2 References:   

Find Words in Filings emoji
 		  in    Show  and   ↓Hints

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

11/13/23  BioRestorative Therapies, Inc.    10-Q        9/30/23   50:3.6M                                   M2 Compliance LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    754K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     21K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     21K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     17K 
10: R1          Cover                                               HTML     70K 
11: R2          Condensed Consolidated Balance Sheets               HTML    100K 
12: R3          Condensed Consolidated Balance Sheets               HTML     37K 
                (Parenthetical)                                                  
13: R4          Condensed Consolidated Statements of Operations     HTML     75K 
                (Unaudited)                                                      
14: R5          Condensed Consolidated Statements of Changes in     HTML    101K 
                Stockholders' Equity (Unaudited)                                 
15: R6          Condensed Consolidated Statements of Cash Flows     HTML     80K 
                (Unaudited)                                                      
16: R7          Nature of the Organization, Liquidity, and          HTML     33K 
                Business                                                         
17: R8          Basis of Presentation and Summary of Significant    HTML     65K 
                Accounting Policies                                              
18: R9          Intangible Assets                                   HTML     41K 
19: R10         Accrued Expenses and Other Current Liabilities      HTML     23K 
20: R11         Stockholders? Equity                                HTML     91K 
21: R12         Leases                                              HTML     35K 
22: R13         Subsequent Events                                   HTML     22K 
23: R14         Basis of Presentation and Summary of Significant    HTML     79K 
                Accounting Policies (Policies)                                   
24: R15         Basis of Presentation and Summary of Significant    HTML     46K 
                Accounting Policies (Tables)                                     
25: R16         Intangible Assets (Tables)                          HTML     39K 
26: R17         Accrued Expenses and Other Current Liabilities      HTML     21K 
                (Tables)                                                         
27: R18         Stockholders? Equity (Tables)                       HTML     61K 
28: R19         Leases (Tables)                                     HTML     32K 
29: R20         Nature of the Organization, Liquidity, and          HTML     53K 
                Business (Details Narrative)                                     
30: R21         Schedule of Fair Value Recurring Basis (Details)    HTML     24K 
31: R22         Schedule of Weighted Average Dilutive Common        HTML     30K 
                Shares (Details)                                                 
32: R23         Basis of Presentation and Summary of Significant    HTML     17K 
                Accounting Policies (Details Narrative)                          
33: R24         Schedule of Intangible Assets (Details)             HTML     36K 
34: R25         Schedule of Intangible Assets Amortization          HTML     29K 
                Expenses (Details)                                               
35: R26         Intangible Assets (Details Narrative)               HTML     21K 
36: R27         Schedule of Accrued Expenses and Other Current      HTML     22K 
                Liabilities (Details)                                            
37: R28         Schedule of Stock Option Granted Assumptions        HTML     27K 
                (Details)                                                        
38: R29         Schedule of Stock Option Activity (Details)         HTML     41K 
39: R30         Schedule of Unvested Restricted Stock Units         HTML     35K 
                (Details)                                                        
40: R31         Schedule of Stock Compensation by Award Type        HTML     34K 
                (Details)                                                        
41: R32         Stockholders? Equity (Details Narrative)            HTML    109K 
42: R33         Schedule of Net Lease Cost and Other Supplemental   HTML     31K 
                Lease Information (Details)                                      
43: R34         Schedule of Future Minimum Payments Under           HTML     26K 
                Non-Cancelable Leases for Operating Leases                       
                (Details)                                                        
44: R35         Leases (Details Narrative)                          HTML     27K 
45: R36         Subsequent Events (Details Narrative)               HTML     36K 
48: XML         IDEA XML File -- Filing Summary                      XML     84K 
46: XML         XBRL Instance -- form10-q_htm                        XML    844K 
47: EXCEL       IDEA Workbook of Financial Report Info              XLSX     80K 
 6: EX-101.CAL  XBRL Calculations -- brtx-20230930_cal               XML    108K 
 7: EX-101.DEF  XBRL Definitions -- brtx-20230930_def                XML    307K 
 8: EX-101.LAB  XBRL Labels -- brtx-20230930_lab                     XML    598K 
 9: EX-101.PRE  XBRL Presentations -- brtx-20230930_pre              XML    479K 
 5: EX-101.SCH  XBRL Schema -- brtx-20230930                         XSD     75K 
49: JSON        XBRL Instance as JSON Data -- MetaLinks              281±   402K 
50: ZIP         XBRL Zipped Folder -- 0001493152-23-040483-xbrl      Zip    154K

‘EX-101.CAL’   —   XBRL Calculations — brtx-20230930_cal

This Exhibit is an XBRL File.

                                                                                                                                                                                
<?xml version="1.0" standalone="no" encoding="windows-1252"?>
<!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.20b -->
<!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
<!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<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" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<link:roleRef roleURI="http://biorestorative.com/role/Cover" xlink:href="brtx-20230930.xsd#Cover" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/BalanceSheets" xlink:href="brtx-20230930.xsd#BalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/BalanceSheetsParenthetical" xlink:href="brtx-20230930.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/StatementsOfOperations" xlink:href="brtx-20230930.xsd#StatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/StatementsOfChangesInStockholdersEquity" xlink:href="brtx-20230930.xsd#StatementsOfChangesInStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/StatementsOfCashFlows" xlink:href="brtx-20230930.xsd#StatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/NatureOfOrganizationLiquidityAndBusiness" xlink:href="brtx-20230930.xsd#NatureOfOrganizationLiquidityAndBusiness" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPolicies" xlink:href="brtx-20230930.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/IntangibleAssets" xlink:href="brtx-20230930.xsd#IntangibleAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/AccruedExpensesAndOtherCurrentLiabilities" xlink:href="brtx-20230930.xsd#AccruedExpensesAndOtherCurrentLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/StockholdersEquity" xlink:href="brtx-20230930.xsd#StockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/Leases" xlink:href="brtx-20230930.xsd#Leases" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/SubsequentEvents" xlink:href="brtx-20230930.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="brtx-20230930.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:href="brtx-20230930.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/IntangibleAssetsTables" xlink:href="brtx-20230930.xsd#IntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/AccruedExpensesAndOtherCurrentLiabilitiesTables" xlink:href="brtx-20230930.xsd#AccruedExpensesAndOtherCurrentLiabilitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/StockholdersEquityTables" xlink:href="brtx-20230930.xsd#StockholdersEquityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/LeasesTables" xlink:href="brtx-20230930.xsd#LeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/NatureOfOrganizationLiquidityAndBusinessDetailsNarrative" xlink:href="brtx-20230930.xsd#NatureOfOrganizationLiquidityAndBusinessDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfFairValueRecurringBasisDetails" xlink:href="brtx-20230930.xsd#ScheduleOfFairValueRecurringBasisDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfWeightedAverageDilutiveCommonSharesDetails" xlink:href="brtx-20230930.xsd#ScheduleOfWeightedAverageDilutiveCommonSharesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="brtx-20230930.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfIntangibleAssetsDetails" xlink:href="brtx-20230930.xsd#ScheduleOfIntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfIntangibleAssetsAmortizationExpensesDetails" xlink:href="brtx-20230930.xsd#ScheduleOfIntangibleAssetsAmortizationExpensesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/IntangibleAssetsDetailsNarrative" xlink:href="brtx-20230930.xsd#IntangibleAssetsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" xlink:href="brtx-20230930.xsd#ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfStockOptionGrantedAssumptionsDetails" xlink:href="brtx-20230930.xsd#ScheduleOfStockOptionGrantedAssumptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfStockOptionActivityDetails" xlink:href="brtx-20230930.xsd#ScheduleOfStockOptionActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfUnvestedRestrictedStockUnitsDetails" xlink:href="brtx-20230930.xsd#ScheduleOfUnvestedRestrictedStockUnitsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfStockCompensationByAwardTypeDetails" xlink:href="brtx-20230930.xsd#ScheduleOfStockCompensationByAwardTypeDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/StockholdersEquityDetailsNarrative" xlink:href="brtx-20230930.xsd#StockholdersEquityDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfNetLeaseCostAndOtherSupplementalLeaseInformationDetails" xlink:href="brtx-20230930.xsd#ScheduleOfNetLeaseCostAndOtherSupplementalLeaseInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfFutureMinimumPaymentsUnderNon-cancelableLeasesForOperatingLeasesDetails" xlink:href="brtx-20230930.xsd#ScheduleOfFutureMinimumPaymentsUnderNon-cancelableLeasesForOperatingLeasesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/LeasesDetailsNarrative" xlink:href="brtx-20230930.xsd#LeasesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/SubsequentEventsDetailsNarrative" xlink:href="brtx-20230930.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/Cover" xlink:title="00000001 - Document - Cover"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/BalanceSheets" xlink:title="00000002 - Statement - Condensed Consolidated Balance Sheets">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue"/>
<link:calculationArc order="1" 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"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesCurrent" xlink:label="loc_us-gaapMarketableSecuritiesCurrent"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapMarketableSecuritiesCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent"/>
<link:calculationArc order="3" 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/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent"/>
<link:calculationArc order="4" 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/2023/elts/us-gaap-2023.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets"/>
<link:calculationArc order="1" 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/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet"/>
<link:calculationArc order="2" 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/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent"/>
<link:calculationArc order="3" 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/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities"/>
<link:calculationArc order="1" 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/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent"/>
<link:calculationArc order="2" 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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue"/>
<link:calculationArc order="1" 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/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue"/>
<link:calculationArc order="2" 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/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital"/>
<link:calculationArc order="3" 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/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit"/>
<link:calculationArc order="4" 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/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity"/>
<link:calculationArc order="1" 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:calculationArc order="2" 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:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Condensed Consolidated Statements of Operations (Unaudited)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1"/>
<link:calculationArc order="2" 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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeExpenseNet" xlink:label="loc_us-gaapInterestIncomeExpenseNet"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestIncomeExpenseNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="brtx-20230930.xsd#BRTX_GainOnPppLoanForgiveness" xlink:label="loc_BRTXGainOnPppLoanForgiveness"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_BRTXGainOnPppLoanForgiveness" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="brtx-20230930.xsd#BRTX_GrantIncome" xlink:label="loc_BRTXGrantIncome"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_BRTXGrantIncome" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>
<link:calculationArc order="1" 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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Condensed Consolidated Statements of Changes in Stockholders&apos; Equity (Unaudited)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization"/>
<link:calculationArc order="2" 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/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesUnrealizedGainLoss" xlink:label="loc_us-gaapMarketableSecuritiesUnrealizedGainLoss"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapMarketableSecuritiesUnrealizedGainLoss" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="brtx-20230930.xsd#BRTX_GainOnPppLoanForgiveness" xlink:label="loc_BRTXGainOnPppLoanForgiveness"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_BRTXGainOnPppLoanForgiveness" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="brtx-20230930.xsd#BRTX_NoncashLeaseExpense" xlink:label="loc_BRTXNoncashLeaseExpense"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_BRTXNoncashLeaseExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable"/>
<link:calculationArc order="7" 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/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayable"/>
<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayable" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability"/>
<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities" xlink:label="loc_us-gaapProceedsFromSaleAndMaturityOfMarketableSecurities"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleAndMaturityOfMarketableSecurities" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireMarketableSecurities" xlink:label="loc_us-gaapPaymentsToAcquireMarketableSecurities"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireMarketableSecurities" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceInitialPublicOffering" xlink:label="loc_us-gaapProceedsFromIssuanceInitialPublicOffering"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceInitialPublicOffering" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/NatureOfOrganizationLiquidityAndBusiness" xlink:title="00000007 - Disclosure - NATURE OF THE ORGANIZATION, LIQUIDITY, AND BUSINESS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPolicies" xlink:title="00000008 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/IntangibleAssets" xlink:title="00000009 - Disclosure - INTANGIBLE ASSETS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/AccruedExpensesAndOtherCurrentLiabilities" xlink:title="00000010 - Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/StockholdersEquity" xlink:title="00000011 - Disclosure - STOCKHOLDERS&#8217; EQUITY"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/Leases" xlink:title="00000012 - Disclosure - LEASES"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/SubsequentEvents" xlink:title="00000013 - Disclosure - SUBSEQUENT EVENTS"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000014 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:title="00000015 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/IntangibleAssetsTables" xlink:title="00000016 - Disclosure - INTANGIBLE ASSETS (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/AccruedExpensesAndOtherCurrentLiabilitiesTables" xlink:title="00000017 - Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/StockholdersEquityTables" xlink:title="00000018 - Disclosure - STOCKHOLDERS&#8217; EQUITY (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/LeasesTables" xlink:title="00000019 - Disclosure - LEASES (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/NatureOfOrganizationLiquidityAndBusinessDetailsNarrative" xlink:title="00000020 - Disclosure - NATURE OF THE ORGANIZATION, LIQUIDITY, AND BUSINESS (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfFairValueRecurringBasisDetails" xlink:title="00000021 - Disclosure - SCHEDULE OF FAIR VALUE RECURRING BASIS (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfWeightedAverageDilutiveCommonSharesDetails" xlink:title="00000022 - Disclosure - SCHEDULE OF WEIGHTED AVERAGE DILUTIVE COMMON SHARES (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000023 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfIntangibleAssetsDetails" xlink:title="00000024 - Disclosure - SCHEDULE OF INTANGIBLE ASSETS (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfIntangibleAssetsAmortizationExpensesDetails" xlink:title="00000025 - Disclosure - SCHEDULE OF INTANGIBLE ASSETS AMORTIZATION EXPENSES (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/IntangibleAssetsDetailsNarrative" xlink:title="00000026 - Disclosure - INTANGIBLE ASSETS (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" xlink:title="00000027 - Disclosure - SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesAndOtherLiabilities" xlink:label="loc_us-gaapAccruedLiabilitiesAndOtherLiabilities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrentAndNoncurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrentAndNoncurrent"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesAndOtherLiabilities" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrentAndNoncurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="brtx-20230930.xsd#BRTX_AccruedGeneralAndAdministrativeExpenses" xlink:label="loc_BRTXAccruedGeneralAndAdministrativeExpenses"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesAndOtherLiabilities" xlink:to="loc_BRTXAccruedGeneralAndAdministrativeExpenses" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfStockOptionGrantedAssumptionsDetails" xlink:title="00000028 - Disclosure - SCHEDULE OF STOCK OPTION GRANTED ASSUMPTIONS (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfStockOptionActivityDetails" xlink:title="00000029 - Disclosure - SCHEDULE OF STOCK OPTION ACTIVITY (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfUnvestedRestrictedStockUnitsDetails" xlink:title="00000030 - Disclosure - SCHEDULE OF UNVESTED RESTRICTED STOCK UNITS (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfStockCompensationByAwardTypeDetails" xlink:title="00000031 - Disclosure - SCHEDULE OF STOCK COMPENSATION BY AWARD TYPE (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/StockholdersEquityDetailsNarrative" xlink:title="00000032 - Disclosure - STOCKHOLDERS&#8217; EQUITY (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfNetLeaseCostAndOtherSupplementalLeaseInformationDetails" xlink:title="00000033 - Disclosure - SCHEDULE OF NET LEASE COST AND OTHER SUPPLEMENTAL LEASE INFORMATION (Details)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseCost" xlink:label="loc_us-gaapLeaseCost"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseCost" xlink:label="loc_us-gaapOperatingLeaseCost"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLeaseCost" xlink:to="loc_us-gaapOperatingLeaseCost" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/ScheduleOfFutureMinimumPaymentsUnderNon-cancelableLeasesForOperatingLeasesDetails" xlink:title="00000034 - Disclosure - SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER NON-CANCELABLE LEASES FOR OPERATING LEASES (Details)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/LeasesDetailsNarrative" xlink:title="00000035 - Disclosure - LEASES (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/SubsequentEventsDetailsNarrative" xlink:title="00000036 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)"/>
</link:linkbase>

1 Subsequent Filing that References this Filing

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

11/15/23  BioRestorative Therapies, Inc.    S-8        11/15/23    5:60K                                    Certilman Balin … LLP/FA

1 Previous Filing that this Filing References

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

 1/05/23  BioRestorative Therapies, Inc.    8-K:3,9    12/29/22   16:27M                                    Certilman Balin … LLP/FA
↑Top
Filing Submission 0001493152-23-040483   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
About — Privacy — Redactions — Help — Fri., May 17, 5:08:00.1pm ET