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Unex Holdings Inc. – ‘10-Q’ for 5/31/22 – ‘EX-101.CAL’

On:  Tuesday, 7/19/22, at 4:05pm ET   ·   For:  5/31/22   ·   Accession #:  1493152-22-19824   ·   File #:  333-228161

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

 7/19/22  Unex Holdings Inc.                10-Q        5/31/22   67:4.8M                                   M2 Compliance LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.11M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     22K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     19K 
 9: R1          Cover                                               HTML     70K 
10: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    134K 
11: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     28K 
                (Parenthetical)                                                  
12: R4          Condensed Consolidated Statements of Operations     HTML    123K 
                and Comprehensive Loss (Unaudited)                               
13: R5          Condensed Consolidated Statement of Changes in      HTML     94K 
                Equity (Deficit) (Unaudited)                                     
14: R6          Condensed Consolidated Statements of Cash Flows     HTML    103K 
                (Unaudited)                                                      
15: R7          Organization and Business Operations                HTML     71K 
16: R8          Change of Control                                   HTML     24K 
17: R9          Going Concern                                       HTML     26K 
18: R10         Summary of Significant Accounting Policies          HTML     76K 
19: R11         Inventories                                         HTML     33K 
20: R12         Deposit, Prepayments and Other Receivables          HTML     31K 
21: R13         Property, Plant and Equipment                       HTML     40K 
22: R14         Intangible Assets                                   HTML     35K 
23: R15         Convertible Bonds                                   HTML     82K 
24: R16         Related Party Transactions                          HTML     29K 
25: R17         Stockholders? Equity                                HTML     37K 
26: R18         Income Taxes                                        HTML     40K 
27: R19         Right-Of-Use (?Rou?) Asset and Leases               HTML     51K 
28: R20         Subsequent Events                                   HTML     28K 
29: R21         Contingencies and Commitments                       HTML     25K 
30: R22         Summary of Significant Accounting Policies          HTML    119K 
                (Policies)                                                       
31: R23         Organization and Business Operations (Tables)       HTML     37K 
32: R24         Summary of Significant Accounting Policies          HTML     28K 
                (Tables)                                                         
33: R25         Inventories (Tables)                                HTML     33K 
34: R26         Deposit, Prepayments and Other Receivables          HTML     29K 
                (Tables)                                                         
35: R27         Property, Plant and Equipment (Tables)              HTML     38K 
36: R28         Intangible Assets (Tables)                          HTML     34K 
37: R29         Convertible Bonds (Tables)                          HTML     72K 
38: R30         Income Taxes (Tables)                               HTML     29K 
39: R31         Right-Of-Use (?Rou?) Asset and Leases (Tables)      HTML     49K 
40: R32         Summary of Consolidated Subsidiaries (Details)      HTML     37K 
41: R33         Organization and Business Operations (Details       HTML     86K 
                Narrative)                                                       
42: R34         Change of Control (Details Narrative)               HTML     32K 
43: R35         Going Concern (Details Narrative)                   HTML     37K 
44: R36         Summary of Estimated Useful Lives of Assets         HTML     30K 
                (Details)                                                        
45: R37         Summary of Significant Accounting Policies          HTML     42K 
                (Details Narrative)                                              
46: R38         Summary of Inventories (Details)                    HTML     27K 
47: R39         Schedule of Deposit Prepayments and Other           HTML     24K 
                Receivables (Details)                                            
48: R40         Schedule of Property, Plant and Equipment           HTML     38K 
                (Details)                                                        
49: R41         Property, Plant and Equipment (Details Narrative)   HTML     21K 
50: R42         Summarizes of Intangible Assets (Details)           HTML     30K 
51: R43         Intangible Assets (Details Narrative)               HTML     21K 
52: R44         Schedule of Convertible Bonds (Details)             HTML     40K 
53: R45         Schedule of Convertible Bonds (Details)             HTML     47K 
                (Parenthetical)                                                  
54: R46         Convertible Bonds (Details Narrative)               HTML     27K 
55: R47         Related Party Transactions (Details Narrative)      HTML     33K 
56: R48         Stockholders? Equity (Details Narrative)            HTML     62K 
57: R49         Schedule of Components on Net Deferred Tax Asset    HTML     25K 
                (Details)                                                        
58: R50         Income Taxes (Details Narrative)                    HTML     36K 
59: R51         Summary of Rou Asset and Operating Lease            HTML     26K 
                Liabilities (Details)                                            
60: R52         Schedule of Maturities of Lease Liabilities         HTML     31K 
                (Details)                                                        
61: R53         Right-Of-Use (?Rou?) Asset and Leases (Details      HTML     20K 
                Narrative)                                                       
62: R54         Subsequent Events (Details Narrative)               HTML     35K 
65: XML         IDEA XML File -- Filing Summary                      XML    119K 
63: XML         XBRL Instance -- form10-q_htm                        XML   1.15M 
64: EXCEL       IDEA Workbook of Financial Reports                  XLSX    110K 
 5: EX-101.CAL  XBRL Calculations -- unex-20220531_cal               XML    157K 
 6: EX-101.DEF  XBRL Definitions -- unex-20220531_def                XML    350K 
 7: EX-101.LAB  XBRL Labels -- unex-20220531_lab                     XML    758K 
 8: EX-101.PRE  XBRL Presentations -- unex-20220531_pre              XML    591K 
 4: EX-101.SCH  XBRL Schema -- unex-20220531                         XSD    132K 
66: JSON        XBRL Instance as JSON Data -- MetaLinks              286±   404K 
67: ZIP         XBRL Zipped Folder -- 0001493152-22-019824-xbrl      Zip    181K 


‘EX-101.CAL’   —   XBRL Calculations — unex-20220531_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://unexholdingsinc.com/role/IncomeTaxes" xlink:href="unex-20220531.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/Right-of-useRouAssetAndLeases" xlink:href="unex-20220531.xsd#Right-of-useRouAssetAndLeases" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/SubsequentEvents" xlink:href="unex-20220531.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/ContingenciesAndCommitments" xlink:href="unex-20220531.xsd#ContingenciesAndCommitments" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="unex-20220531.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/OrganizationAndBusinessOperationsTables" xlink:href="unex-20220531.xsd#OrganizationAndBusinessOperationsTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://unexholdingsinc.com/role/InventoriesTables" xlink:href="unex-20220531.xsd#InventoriesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/DepositPrepaymentsAndOtherReceivablesTables" xlink:href="unex-20220531.xsd#DepositPrepaymentsAndOtherReceivablesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/PropertyPlantAndEquipmentTables" xlink:href="unex-20220531.xsd#PropertyPlantAndEquipmentTables" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/IntangibleAssetsTables" xlink:href="unex-20220531.xsd#IntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/ConvertibleBondsTables" xlink:href="unex-20220531.xsd#ConvertibleBondsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/IncomeTaxesTables" xlink:href="unex-20220531.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/Right-of-useRouAssetAndLeasesTables" xlink:href="unex-20220531.xsd#Right-of-useRouAssetAndLeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/SummaryOfConsolidatedSubsidiariesDetails" xlink:href="unex-20220531.xsd#SummaryOfConsolidatedSubsidiariesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/OrganizationAndBusinessOperationsDetailsNarrative" xlink:href="unex-20220531.xsd#OrganizationAndBusinessOperationsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/ChangeOfControlDetailsNarrative" xlink:href="unex-20220531.xsd#ChangeOfControlDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/GoingConcernDetailsNarrative" xlink:href="unex-20220531.xsd#GoingConcernDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/SummaryOfEstimatedUsefulLivesOfAssetsDetails" xlink:href="unex-20220531.xsd#SummaryOfEstimatedUsefulLivesOfAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="unex-20220531.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/SummaryOfInventoriesDetails" xlink:href="unex-20220531.xsd#SummaryOfInventoriesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/ScheduleOfDepositPrepaymentsAndOtherReceivablesDetails" xlink:href="unex-20220531.xsd#ScheduleOfDepositPrepaymentsAndOtherReceivablesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/ScheduleOfPropertyPlantAndEquipmentDetails" xlink:href="unex-20220531.xsd#ScheduleOfPropertyPlantAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/PropertyPlantAndEquipmentDetailsNarrative" xlink:href="unex-20220531.xsd#PropertyPlantAndEquipmentDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/SummarizesOfIntangibleAssetsDetails" xlink:href="unex-20220531.xsd#SummarizesOfIntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/IntangibleAssetsDetailsNarrative" xlink:href="unex-20220531.xsd#IntangibleAssetsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/ScheduleOfConvertibleBondsDetails" xlink:href="unex-20220531.xsd#ScheduleOfConvertibleBondsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/ScheduleOfConvertibleBondsDetailsParenthetical" xlink:href="unex-20220531.xsd#ScheduleOfConvertibleBondsDetailsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/ConvertibleBondsDetailsNarrative" xlink:href="unex-20220531.xsd#ConvertibleBondsDetailsNarrative" xlink:type="simple"/>
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<link:roleRef roleURI="http://unexholdingsinc.com/role/IncomeTaxesDetailsNarrative" xlink:href="unex-20220531.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/SummaryOfRouAssetAndOperatingLeaseLiabilitiesDetails" xlink:href="unex-20220531.xsd#SummaryOfRouAssetAndOperatingLeaseLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/ScheduleOfMaturitiesOfLeaseLiabilitiesDetails" xlink:href="unex-20220531.xsd#ScheduleOfMaturitiesOfLeaseLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/Right-of-useRouAssetAndLeasesDetailsNarrative" xlink:href="unex-20220531.xsd#Right-of-useRouAssetAndLeasesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://unexholdingsinc.com/role/SubsequentEventsDetailsNarrative" xlink:href="unex-20220531.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>
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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_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue"/>
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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_DeferredRevenueCurrent" xlink:label="loc_us-gaapDeferredRevenueCurrent"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredRevenueCurrent" 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_PurchaseObligation" xlink:label="loc_us-gaapPurchaseObligation"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapPurchaseObligation" xlink:type="arc" weight="1"/>
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4 Previous Filings that this Filing References

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

 6/07/22  EvoAir Holdings Inc.              8-K:1,9     6/03/22   11:541K                                   M2 Compliance LLC/FA
 4/19/22  EvoAir Holdings Inc.              8-K:1,9     2/15/22   11:538K                                   M2 Compliance LLC/FA
12/21/21  EvoAir Holdings Inc.              8-K:1,2,3,512/21/21   13:58M                                    M2 Compliance LLC/FA
 4/19/21  EvoAir Holdings Inc.              10-Q        2/28/21   34:1.1M                                   M2 Compliance LLC/FA
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Filing Submission 0001493152-22-019824   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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