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

On:  Monday, 8/15/22, at 9:01am ET   ·   For:  6/30/22   ·   Accession #:  1493152-22-22617   ·   File #:  1-37603

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

 8/15/22  BioRestorative Therapies, Inc.    10-Q        6/30/22   59:4.5M                                   M2 Compliance LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    815K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     22K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     19K 
10: R1          Cover                                               HTML     72K 
11: R2          Condensed Consolidated Balance Sheets               HTML    104K 
12: R3          Condensed Consolidated Balance Sheets               HTML     36K 
                (Parenthetical)                                                  
13: R4          Condensed Consolidated Statements of Operations     HTML     70K 
                (Unaudited)                                                      
14: R5          Condensed Consolidated Statements of Changes in     HTML     77K 
                Stockholders' Equity (Deficit) (Unaudited)                       
15: R6          Condensed Consolidated Statements of Cash Flows     HTML     85K 
                (Unaudited)                                                      
16: R7          Nature of the Organization, Liquidity, and          HTML     34K 
                Business                                                         
17: R8          Summary of Significant Accounting Policies          HTML     87K 
18: R9          Intangible Assets                                   HTML     49K 
19: R10         Accrued Expenses and Other Current Liabilities      HTML     26K 
20: R11         Notes Payable                                       HTML     31K 
21: R12         Stockholders? Equity (Deficit)                      HTML    195K 
22: R13         Commitments and Contingencies                       HTML     26K 
23: R14         Leases                                              HTML     37K 
24: R15         Subsequent Events                                   HTML     23K 
25: R16         Summary of Significant Accounting Policies          HTML    136K 
                (Policies)                                                       
26: R17         Summary of Significant Accounting Policies          HTML     40K 
                (Tables)                                                         
27: R18         Intangible Assets (Tables)                          HTML     49K 
28: R19         Accrued Expenses and Other Current Liabilities      HTML     24K 
                (Tables)                                                         
29: R20         Notes Payable (Tables)                              HTML     23K 
30: R21         Stockholders? Equity (Deficit) (Tables)             HTML    179K 
31: R22         Leases (Tables)                                     HTML     34K 
32: R23         Nature of the Organization, Liquidity, and          HTML     59K 
                Business (Details Narrative)                                     
33: R24         Schedule of Weighted Average Dilutive Common        HTML     34K 
                Shares (Details)                                                 
34: R25         Schedule of Weighted Average Dilutive Common        HTML     20K 
                Shares (Details) (Parenthetical)                                 
35: R26         Summary of Significant Accounting Policies          HTML     41K 
                (Details Narrative)                                              
36: R27         Schedule of Finite Lived Intangible Assets          HTML     41K 
                (Details)                                                        
37: R28         Schedule of Finite Lived Intangible Assets          HTML     32K 
                Amortization Expenses (Details)                                  
38: R29         Schedule of Accrued Expenses and Other Current      HTML     26K 
                Liabilities (Details)                                            
39: R30         Schedule of Notes Payable Activity (Details)        HTML     26K 
40: R31         Notes Payable (Details Narrative)                   HTML     34K 
41: R32         Schedule of Warrant Activity (Details)              HTML     55K 
42: R33         Schedule of Stock Warrants (Details)                HTML     65K 
43: R34         Schedule of Stock Option Granted Assumptions        HTML     29K 
                (Details)                                                        
44: R35         Schedule of Stock Option Activity (Details)         HTML     48K 
45: R36         Schedule of Stock Option by Exercise Price          HTML     60K 
                (Details)                                                        
46: R37         Schedule of Stock Option by Exercise Price          HTML     23K 
                (Details) (Parenthetical)                                        
47: R38         Schedule of Unvested Restricted Stock Units         HTML     29K 
                (Details)                                                        
48: R39         Schedule of Stock Compensation Expense (Details)    HTML     33K 
49: R40         Stockholders? Equity (Deficit) (Details Narrative)  HTML     69K 
50: R41         Commitments and Contingencies (Details Narrative)   HTML     32K 
51: R42         Schedule of Net Lease Cost and Other Supplemental   HTML     33K 
                Lease Information (Details)                                      
52: R43         Schedule of Future Minimum Payments Under           HTML     30K 
                Non-Cancelable Leases for Operating Leases                       
                (Details)                                                        
53: R44         Leases (Details Narrative)                          HTML     31K 
54: R45         Subsequent Events (Details Narrative)               HTML     27K 
57: XML         IDEA XML File -- Filing Summary                      XML    103K 
55: XML         XBRL Instance -- form10-q_htm                        XML   1.10M 
56: EXCEL       IDEA Workbook of Financial Reports                  XLSX    101K 
 6: EX-101.CAL  Inline XBRL Taxonomy Extension Calculation           XML    120K 
                Linkbase Document -- brtx-20220630_cal                           
 7: EX-101.DEF  Inline XBRL Taxonomy Extension Definition Linkbase   XML    388K 
                Document -- brtx-20220630_def                                    
 8: EX-101.LAB  Inline XBRL Taxonomy Extension Label Linkbase        XML    785K 
                Document -- brtx-20220630_lab                                    
 9: EX-101.PRE  Inline XBRL Taxonomy Extension Presentation          XML    611K 
                Linkbase Document -- brtx-20220630_pre                           
 5: EX-101.SCH  Inline XBRL Taxonomy Extension Schema Document --    XSD    108K 
                brtx-20220630                                                    
58: JSON        XBRL Instance as JSON Data -- MetaLinks              284±   412K 
59: ZIP         XBRL Zipped Folder -- 0001493152-22-022617-xbrl      Zip    184K 


‘EX-101.CAL’   —   Inline XBRL Taxonomy Extension Calculation Linkbase Document — brtx-20220630_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<link:roleRef roleURI="http://biorestorative.com/role/SubsequentEvents" xlink:href="brtx-20220630.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="brtx-20220630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="brtx-20220630.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/IntangibleAssetsTables" xlink:href="brtx-20220630.xsd#IntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/AccruedExpensesAndOtherCurrentLiabilitiesTables" xlink:href="brtx-20220630.xsd#AccruedExpensesAndOtherCurrentLiabilitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/NotesPayableTables" xlink:href="brtx-20220630.xsd#NotesPayableTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/StockholdersEquityDeficitTables" xlink:href="brtx-20220630.xsd#StockholdersEquityDeficitTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/LeasesTables" xlink:href="brtx-20220630.xsd#LeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/NatureOfOrganizationLiquidityAndBusinessDetailsNarrative" xlink:href="brtx-20220630.xsd#NatureOfOrganizationLiquidityAndBusinessDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfWeightedAverageDilutiveCommonSharesDetails" xlink:href="brtx-20220630.xsd#ScheduleOfWeightedAverageDilutiveCommonSharesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfWeightedAverageDilutiveCommonSharesDetailsParenthetical" xlink:href="brtx-20220630.xsd#ScheduleOfWeightedAverageDilutiveCommonSharesDetailsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="brtx-20220630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfFiniteLivedIntangibleAssetsDetails" xlink:href="brtx-20220630.xsd#ScheduleOfFiniteLivedIntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfFiniteLivedIntangibleAssetsAmortizationExpensesDetails" xlink:href="brtx-20220630.xsd#ScheduleOfFiniteLivedIntangibleAssetsAmortizationExpensesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" xlink:href="brtx-20220630.xsd#ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfNotesPayableActivityDetails" xlink:href="brtx-20220630.xsd#ScheduleOfNotesPayableActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/NotesPayableDetailsNarrative" xlink:href="brtx-20220630.xsd#NotesPayableDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfWarrantActivityDetails" xlink:href="brtx-20220630.xsd#ScheduleOfWarrantActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfStockWarrantsDetails" xlink:href="brtx-20220630.xsd#ScheduleOfStockWarrantsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfStockOptionGrantedAssumptionsDetails" xlink:href="brtx-20220630.xsd#ScheduleOfStockOptionGrantedAssumptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfStockOptionActivityDetails" xlink:href="brtx-20220630.xsd#ScheduleOfStockOptionActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfStockOptionByExercisePriceDetails" xlink:href="brtx-20220630.xsd#ScheduleOfStockOptionByExercisePriceDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfStockOptionByExercisePriceDetailsParenthetical" xlink:href="brtx-20220630.xsd#ScheduleOfStockOptionByExercisePriceDetailsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfUnvestedRestrictedStockUnitsDetails" xlink:href="brtx-20220630.xsd#ScheduleOfUnvestedRestrictedStockUnitsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfStockCompensationExpenseDetails" xlink:href="brtx-20220630.xsd#ScheduleOfStockCompensationExpenseDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/StockholdersEquityDeficitDetailsNarrative" xlink:href="brtx-20220630.xsd#StockholdersEquityDeficitDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="brtx-20220630.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfNetLeaseCostAndOtherSupplementalLeaseInformationDetails" xlink:href="brtx-20220630.xsd#ScheduleOfNetLeaseCostAndOtherSupplementalLeaseInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/ScheduleOfFutureMinimumPaymentsUnderNon-cancelableLeasesForOperatingLeasesDetails" xlink:href="brtx-20220630.xsd#ScheduleOfFutureMinimumPaymentsUnderNon-cancelableLeasesForOperatingLeasesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/LeasesDetailsNarrative" xlink:href="brtx-20220630.xsd#LeasesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://biorestorative.com/role/SubsequentEventsDetailsNarrative" xlink:href="brtx-20220630.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://biorestorative.com/role/Cover" xlink:title="00000001 - Document - Cover"/>
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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_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"/>
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<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"/>
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5 Subsequent Filings that Reference this Filing

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

 7/13/23  BioRestorative Therapies, Inc.    424B5       7/12/23    1:363K                                   M2 Compliance LLC/FA
 4/14/23  BioRestorative Therapies, Inc.    424B2                  1:370K                                   M2 Compliance LLC/FA
 2/07/23  BioRestorative Therapies, Inc.    S-3                    4:283K                                   Certilman Balin … LLP/FA
 9/30/22  BioRestorative Therapies, Inc.    POS AM                 2:759K                                   Certilman Balin … LLP/FA
 8/16/22  BioRestorative Therapies, Inc.    POS AM                 2:764K                                   Certilman Balin … LLP/FA


3 Previous Filings that this Filing References

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

 3/30/22  BioRestorative Therapies, Inc.    10-K       12/31/21   92:16M                                    M2 Compliance LLC/FA
11/15/21  BioRestorative Therapies, Inc.    8-K:3,7,9  11/09/21   12:12M                                    Certilman Balin … LLP/FA
12/23/14  BioRestorative Therapies, Inc.    8-K:3,5,9  12/19/14    6:329K                                   Certilman Balin … LLP/FA
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