SEC Info - Greystone Logistics, Inc. - ‘10-K/A’ for 5/31/22

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Greystone Logistics, Inc. – ‘10-K/A’ for 5/31/22 – ‘EX-101.CAL’

On: Tuesday, 8/23/22, at 5:23pm ET · For: 5/31/22 · Accession #: 1493152-22-23867 · File #: 0-26331

Previous ‘10-K’: ‘10-K’ on 8/19/22 for 5/31/22 · Next & Latest: ‘10-K’ on 8/28/23 for 5/31/23 · 10 References:

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

 8/23/22  Greystone Logistics, Inc.         10-K/A      5/31/22   79:5.1M                                   M2 Compliance LLC/FA

Amendment to Annual Report — Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Amendment to Annual Report                          HTML   1.13M 
 2: EX-21.1     Subsidiaries List                                   HTML     20K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     27K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     27K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     22K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     23K 
12: R1          Cover                                               HTML     86K 
13: R2          Consolidated Balance Sheets                         HTML    126K 
14: R3          Consolidated Balance Sheets (Parenthetical)         HTML     41K 
15: R4          Consolidated Statements of Income                   HTML    103K 
16: R5          Consolidated Statements of Changes inEquity         HTML     65K 
17: R6          Consolidated Statements of Changes inEquity         HTML     23K 
                (Parenthetical)                                                  
18: R7          Consolidated Statements of Cash Flows               HTML    101K 
19: R8          Summary of Significant Accounting Policies          HTML     63K 
20: R9          Inventory                                           HTML     27K 
21: R10         Property, Plant and Equipment                       HTML     35K 
22: R11         Long-Term Debt                                      HTML    103K 
23: R12         Leases                                              HTML     70K 
24: R13         Revenue                                             HTML     35K 
25: R14         Related Party Transactions                          HTML     34K 
26: R15         Income Taxes                                        HTML     56K 
27: R16         Stockholders? Equity                                HTML     35K 
28: R17         Stock Options                                       HTML     32K 
29: R18         Retirement Plan                                     HTML     30K 
30: R19         Financial Instruments                               HTML     25K 
31: R20         Supplemental Information of Cash Flows              HTML     30K 
32: R21         Concentrations, Risks and Uncertainties             HTML     27K 
33: R22         Variable Interest Entities (Vie)                    HTML     28K 
34: R23         Commitments                                         HTML     24K 
35: R24         Summary of Significant Accounting Policies          HTML     96K 
                (Policies)                                                       
36: R25         Summary of Significant Accounting Policies          HTML     42K 
                (Tables)                                                         
37: R26         Inventory (Tables)                                  HTML     27K 
38: R27         Property, Plant and Equipment (Tables)              HTML     30K 
39: R28         Long-Term Debt (Tables)                             HTML     76K 
40: R29         Leases (Tables)                                     HTML     64K 
41: R30         Revenue (Tables)                                    HTML     28K 
42: R31         Income Taxes (Tables)                               HTML     59K 
43: R32         Stock Options (Tables)                              HTML     30K 
44: R33         Supplemental Information of Cash Flows (Tables)     HTML     28K 
45: R34         Schedule of Useful Life of Property, Plant and      HTML     36K 
                Equipment (Details)                                              
46: R35         Schedule of Basic and Diluted Earnings Per Share    HTML     53K 
                (Details)                                                        
47: R36         Schedule of Inventory (Details)                     HTML     27K 
48: R37         Schedule of Property, Plant and Equipment           HTML     38K 
                (Details)                                                        
49: R38         Property, Plant and Equipment (Details Narrative)   HTML     29K 
50: R39         Schedule of Long-Term Debt (Details)                HTML     85K 
51: R40         Long-Term Debt (Details Narrative)                  HTML    118K 
52: R41         Schedule of Financing Lease (Details)               HTML     27K 
53: R42         Schedule of Non-Cancelable Financing Leases         HTML     29K 
                (Details)                                                        
54: R43         Schedule of Operating Leases (Details)              HTML     27K 
55: R44         Summary of Lease Activity (Details)                 HTML     51K 
56: R45         Schedule of Future Minimum Lease Payments           HTML     50K 
                (Details)                                                        
57: R46         Leases (Details Narrative)                          HTML     55K 
58: R47         Schedule of Sale of Revenues for Customer           HTML     30K 
                Categories (Details)                                             
59: R48         Revenue (Details Narrative)                         HTML     32K 
60: R49         Related Party Transactions (Details Narrative)      HTML     49K 
61: R50         Summary of Deferred Taxes (Details)                 HTML     35K 
62: R51         Summary of Net Change in Deferred Taxes (Details)   HTML     31K 
63: R52         Summary of Provision for Income Taxes (Details)     HTML     33K 
64: R53         Summary of Provision for Income Taxes for Federal   HTML     32K 
                Statutory Rate (Details)                                         
65: R54         Summary of Net Operating Loss for Federal Income    HTML     30K 
                Tax (Details)                                                    
66: R55         Income Taxes (Details Narrative)                    HTML     24K 
67: R56         Stockholders? Equity (Details Narrative)            HTML     54K 
68: R57         Schedule of Option Activity (Details)               HTML     32K 
69: R58         Stock Options (Details Narrative)                   HTML     25K 
70: R59         Retirement Plan (Details Narrative)                 HTML     27K 
71: R60         Schedule of Supplemental Information of Cash Flows  HTML     34K 
                (Details)                                                        
72: R61         Concentrations, Risks and Uncertainties (Details    HTML     32K 
                Narrative)                                                       
73: R62         Variable Interest Entities (Vie) (Details           HTML     28K 
                Narrative)                                                       
74: R63         Commitments (Details Narrative)                     HTML     22K 
77: XML         IDEA XML File -- Filing Summary                      XML    138K 
75: XML         XBRL Instance -- form10-ka_htm                       XML   1.02M 
76: EXCEL       IDEA Workbook of Financial Reports                  XLSX    118K 
 8: EX-101.CAL  Inline XBRL Taxonomy Extension Calculation           XML    167K 
                Linkbase Document -- glgi-20220531_cal                           
 9: EX-101.DEF  Inline XBRL Taxonomy Extension Definition Linkbase   XML    370K 
                Document -- glgi-20220531_def                                    
10: EX-101.LAB  Inline XBRL Taxonomy Extension Label Linkbase        XML    952K 
                Document -- glgi-20220531_lab                                    
11: EX-101.PRE  Inline XBRL Taxonomy Extension Presentation          XML    684K 
                Linkbase Document -- glgi-20220531_pre                           
 7: EX-101.SCH  Inline XBRL Taxonomy Extension Schema Document --    XSD    153K 
                glgi-20220531                                                    
78: JSON        XBRL Instance as JSON Data -- MetaLinks              346±   483K 
79: ZIP         XBRL Zipped Folder -- 0001493152-22-023867-xbrl      Zip    236K

‘EX-101.CAL’ — Inline XBRL Taxonomy Extension Calculation Linkbase Document — glgi-20220531_cal

This Exhibit is an XBRL XML File.

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<link:roleRef roleURI="http://greystonelogistics.com/role/BalanceSheets" xlink:href="glgi-20220531.xsd#BalanceSheets" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/BalanceSheetsParenthetical" xlink:href="glgi-20220531.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/StatementsOfIncome" xlink:href="glgi-20220531.xsd#StatementsOfIncome" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/StatementsOfChangesInequity" xlink:href="glgi-20220531.xsd#StatementsOfChangesInequity" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/StatementsOfChangesInequityParenthetical" xlink:href="glgi-20220531.xsd#StatementsOfChangesInequityParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/StatementsOfCashFlows" xlink:href="glgi-20220531.xsd#StatementsOfCashFlows" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="glgi-20220531.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/Inventory" xlink:href="glgi-20220531.xsd#Inventory" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/PropertyPlantAndEquipment" xlink:href="glgi-20220531.xsd#PropertyPlantAndEquipment" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/Long-termDebt" xlink:href="glgi-20220531.xsd#Long-termDebt" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/Leases" xlink:href="glgi-20220531.xsd#Leases" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/Revenue" xlink:href="glgi-20220531.xsd#Revenue" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/RelatedPartyTransactions" xlink:href="glgi-20220531.xsd#RelatedPartyTransactions" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/IncomeTaxes" xlink:href="glgi-20220531.xsd#IncomeTaxes" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/StockholdersEquity" xlink:href="glgi-20220531.xsd#StockholdersEquity" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/StockOptions" xlink:href="glgi-20220531.xsd#StockOptions" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/RetirementPlan" xlink:href="glgi-20220531.xsd#RetirementPlan" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/FinancialInstruments" xlink:href="glgi-20220531.xsd#FinancialInstruments" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SupplementalInformationOfCashFlows" xlink:href="glgi-20220531.xsd#SupplementalInformationOfCashFlows" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ConcentrationsRisksAndUncertainties" xlink:href="glgi-20220531.xsd#ConcentrationsRisksAndUncertainties" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/VariableInterestEntitiesVie" xlink:href="glgi-20220531.xsd#VariableInterestEntitiesVie" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/Commitments" xlink:href="glgi-20220531.xsd#Commitments" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="glgi-20220531.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="glgi-20220531.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/InventoryTables" xlink:href="glgi-20220531.xsd#InventoryTables" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/PropertyPlantAndEquipmentTables" xlink:href="glgi-20220531.xsd#PropertyPlantAndEquipmentTables" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/Long-termDebtTables" xlink:href="glgi-20220531.xsd#Long-termDebtTables" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/LeasesTables" xlink:href="glgi-20220531.xsd#LeasesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/RevenueTables" xlink:href="glgi-20220531.xsd#RevenueTables" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/IncomeTaxesTables" xlink:href="glgi-20220531.xsd#IncomeTaxesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/StockOptionsTables" xlink:href="glgi-20220531.xsd#StockOptionsTables" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SupplementalInformationOfCashFlowsTables" xlink:href="glgi-20220531.xsd#SupplementalInformationOfCashFlowsTables" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfUsefulLifeOfPropertyPlantAndEquipmentDetails" xlink:href="glgi-20220531.xsd#ScheduleOfUsefulLifeOfPropertyPlantAndEquipmentDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfBasicAndDilutedEarningsPerShareDetails" xlink:href="glgi-20220531.xsd#ScheduleOfBasicAndDilutedEarningsPerShareDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfInventoryDetails" xlink:href="glgi-20220531.xsd#ScheduleOfInventoryDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfPropertyPlantAndEquipmentDetails" xlink:href="glgi-20220531.xsd#ScheduleOfPropertyPlantAndEquipmentDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/PropertyPlantAndEquipmentDetailsNarrative" xlink:href="glgi-20220531.xsd#PropertyPlantAndEquipmentDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfLong-termDebtDetails" xlink:href="glgi-20220531.xsd#ScheduleOfLong-termDebtDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/Long-termDebtDetailsNarrative" xlink:href="glgi-20220531.xsd#Long-termDebtDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfFinancingLeaseDetails" xlink:href="glgi-20220531.xsd#ScheduleOfFinancingLeaseDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfNon-cancelableFinancingLeasesDetails" xlink:href="glgi-20220531.xsd#ScheduleOfNon-cancelableFinancingLeasesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfOperatingLeasesDetails" xlink:href="glgi-20220531.xsd#ScheduleOfOperatingLeasesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SummaryOfLeaseActivityDetails" xlink:href="glgi-20220531.xsd#SummaryOfLeaseActivityDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfFutureMinimumLeasePaymentsDetails" xlink:href="glgi-20220531.xsd#ScheduleOfFutureMinimumLeasePaymentsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/LeasesDetailsNarrative" xlink:href="glgi-20220531.xsd#LeasesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfSaleOfRevenuesForCustomerCategoriesDetails" xlink:href="glgi-20220531.xsd#ScheduleOfSaleOfRevenuesForCustomerCategoriesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/RevenueDetailsNarrative" xlink:href="glgi-20220531.xsd#RevenueDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:href="glgi-20220531.xsd#RelatedPartyTransactionsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SummaryOfDeferredTaxesDetails" xlink:href="glgi-20220531.xsd#SummaryOfDeferredTaxesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SummaryOfNetChangeInDeferredTaxesDetails" xlink:href="glgi-20220531.xsd#SummaryOfNetChangeInDeferredTaxesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SummaryOfProvisionForIncomeTaxesDetails" xlink:href="glgi-20220531.xsd#SummaryOfProvisionForIncomeTaxesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SummaryOfProvisionForIncomeTaxesForFederalStatutoryRateDetails" xlink:href="glgi-20220531.xsd#SummaryOfProvisionForIncomeTaxesForFederalStatutoryRateDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/SummaryOfNetOperatingLossForFederalIncomeTaxDetails" xlink:href="glgi-20220531.xsd#SummaryOfNetOperatingLossForFederalIncomeTaxDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/IncomeTaxesDetailsNarrative" xlink:href="glgi-20220531.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/StockholdersEquityDetailsNarrative" xlink:href="glgi-20220531.xsd#StockholdersEquityDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfOptionActivityDetails" xlink:href="glgi-20220531.xsd#ScheduleOfOptionActivityDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/StockOptionsDetailsNarrative" xlink:href="glgi-20220531.xsd#StockOptionsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/RetirementPlanDetailsNarrative" xlink:href="glgi-20220531.xsd#RetirementPlanDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ScheduleOfSupplementalInformationOfCashFlowsDetails" xlink:href="glgi-20220531.xsd#ScheduleOfSupplementalInformationOfCashFlowsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/ConcentrationsRisksAndUncertaintiesDetailsNarrative" xlink:href="glgi-20220531.xsd#ConcentrationsRisksAndUncertaintiesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/VariableInterestEntitiesVieDetailsNarrative" xlink:href="glgi-20220531.xsd#VariableInterestEntitiesVieDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://greystonelogistics.com/role/CommitmentsDetailsNarrative" xlink:href="glgi-20220531.xsd#CommitmentsDetailsNarrative" xlink:type="simple"/>

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

<link:calculationLink xlink:type="extended" xlink:role="http://greystonelogistics.com/role/BalanceSheets" xlink:title="00000002 - Statement - 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_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/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent"/>

<link:calculationArc order="2" 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"/>

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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_OtherAssetsCurrent" xlink:label="loc_us-gaapOtherAssetsCurrent"/>

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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-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_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent"/>

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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_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/2022/elts/us-gaap-2022.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/2022/elts/us-gaap-2022.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/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/>

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

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

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10 Previous Filings that this Filing References

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

 8/19/22  Greystone Logistics, Inc.         10-K        5/31/22   79:5.1M                                   M2 Compliance LLC/FA
 2/05/14  Greystone Logistics, Inc.         8-K:1,2,3,7 1/31/14    6:439K                                   Issuer Direct/FA
 9/14/12  Greystone Logistics, Inc.         10-K        5/31/12   38:2.5M                                   Go2 EDGAR SOLUTIONS… /FA
 1/17/06  Greystone Logistics, Inc.         10QSB      11/30/05    9:116K                                   Go2 EDGAR SOLUTIONS… /FA
 4/20/05  Greystone Logistics, Inc.         10QSB       2/28/05    8:125K                                   Go2 EDGAR SOLUTIONS… /FA
 3/24/05  Greystone Logistics, Inc.         8-K:5,9     3/18/05    2:8K                                     Go2 EDGAR SOLUTIONS… /FA
 9/23/03  Greystone Logistics, Inc.         8-K:7,9     9/08/03   17:274K                                   Go2 EDGAR SOLUTIONS… /FA
 9/13/02  Greystone Logistics, Inc.         10KSB       5/31/02   14:323K                                   Go2 EDGAR SOLUTIONS… /FA
 5/24/02  Greystone Logistics, Inc.         8-K12G3:7,8 5/02/02    5:122K                                   Go2 EDGAR SOLUTIONS… /FA
 9/13/01  Greystone Logistics, Inc.         10KSB40®    5/31/01   12:281K                                   Go2 EDGAR SOLUTIONS… /FA

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Filing Submission 0001493152-22-023867 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Greystone Logistics, Inc. – ‘10-K/A’ for 5/31/22 – ‘EX-101.CAL’

On: Tuesday, 8/23/22, at 5:23pm ET · For: 5/31/22 · Accession #: 1493152-22-23867 · File #: 0-26331

Amendment to Annual Report — Form 10-KFiling Table of Contents

‘EX-101.CAL’ — Inline XBRL Taxonomy Extension Calculation Linkbase Document — glgi-20220531_cal

This Exhibit is an XBRL XML File.

10 Previous Filings that this Filing References

Amendment to Annual Report — Form 10-K

Filing Table of Contents