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

Sigma Labs, Inc. – ‘10-Q’ for 3/31/21 – ‘EX-101.CAL’

On:  Thursday, 4/22/21, at 4:05pm ET   ·   For:  3/31/21   ·   Accession #:  1493152-21-9466   ·   File #:  1-38015

Previous ‘10-Q’:  ‘10-Q’ on 10/22/20 for 9/30/20   ·   Next:  ‘10-Q’ on 7/22/21 for 6/30/21   ·   Latest:  ‘10-Q’ on 11/13/23 for 9/30/23   ·   9 References:   

Find Words in Filings emoji
 
  in    Show  and   Hints

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

 4/22/21  Sigma Labs, Inc.                  10-Q        3/31/21   44:2.7M                                   M2 Compliance LLC/FA

Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    199K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     18K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     18K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     15K 
11: R1          Document and Entity Information                     HTML     43K 
12: R2          Condensed Balance Sheets (Unaudited)                HTML    124K 
13: R3          Condensed Balance Sheets (Unaudited)                HTML     32K 
                (Parenthetical)                                                  
14: R4          Condensed Statements of Operations (Unaudited)      HTML    105K 
15: R5          Statement of Stockholders' Equity (Unaudited)       HTML     90K 
16: R6          Condensed Statements of Cash Flows (Unaudited)      HTML    100K 
17: R7          Summary of Significant Accounting Policies          HTML     38K 
18: R8          Inventory                                           HTML     20K 
19: R9          Deferral of Social Security Tax Payments            HTML     17K 
20: R10         Derivative Liability                                HTML     27K 
21: R11         Stockholders' Equity                                HTML     76K 
22: R12         Subsequent Events                                   HTML     17K 
23: R13         Summary of Significant Accounting Policies          HTML     49K 
                (Policies)                                                       
24: R14         Summary of Significant Accounting Policies          HTML     38K 
                (Tables)                                                         
25: R15         Inventory (Tables)                                  HTML     20K 
26: R16         Derivative Liability (Tables)                       HTML     25K 
27: R17         Stockholders' Equity (Tables)                       HTML     59K 
28: R18         Summary of Significant Accounting Policies          HTML     21K 
                (Details Narrative)                                              
29: R19         Summary of Significant Accounting Policies -        HTML     17K 
                Schedule of Warrant Liability Measured on                        
                Recurring Basis (Details)                                        
30: R20         Summary of Significant Accounting Policies -        HTML     20K 
                Schedule of Derivative Liability Measured on a                   
                Recurring Basis Using Significant Unobservable                   
                Input (Level 3) (Details)                                        
31: R21         Summary of Significant Accounting Policies -        HTML     24K 
                Schedule of Antidilutive Securities Excluded from                
                Computation of Earnings Per Share (Details)                      
32: R22         Summary of Significant Accounting Policies -        HTML     22K 
                Schedule of Earnings Per Share, Basic and Diluted                
                (Details)                                                        
33: R23         Inventory - Schedule of Inventory (Details)         HTML     23K 
34: R24         Deferral of Social Security Tax Payments (Details   HTML     21K 
                Narrative)                                                       
35: R25         Derivative Liability (Details Narrative)            HTML     27K 
36: R26         Derivative Liability - Schedule of Fair Value of    HTML     26K 
                Derivative Liability Using Black Scholes Valuation               
                Model (Details)                                                  
37: R27         Derivative Liability - Schedule of Fair Value of    HTML     23K 
                Warrant Liability (Details)                                      
38: R28         Stockholders' Equity (Details Narrative)            HTML    167K 
39: R29         Stockholders' Equity - Schedule of Share-based      HTML     31K 
                Payment Award, Stock Options, Valuation                          
                Assumptions (Details)                                            
40: R30         Stockholders' Equity - Schedule of Stock Option     HTML    101K 
                Activity (Details)                                               
41: R31         Stockholders' Equity - Summary of Warrant Activity  HTML     40K 
                (Details)                                                        
43: XML         IDEA XML File -- Filing Summary                      XML     74K 
42: EXCEL       IDEA Workbook of Financial Reports                  XLSX     50K 
 5: EX-101.INS  XBRL Instance -- sglb-20210331                       XML    722K 
 7: EX-101.CAL  XBRL Calculations -- sglb-20210331_cal               XML    122K 
 8: EX-101.DEF  XBRL Definitions -- sglb-20210331_def                XML    314K 
 9: EX-101.LAB  XBRL Labels -- sglb-20210331_lab                     XML    741K 
10: EX-101.PRE  XBRL Presentations -- sglb-20210331_pre              XML    495K 
 6: EX-101.SCH  XBRL Schema -- sglb-20210331                         XSD    116K 
44: ZIP         XBRL Zipped Folder -- 0001493152-21-009466-xbrl      Zip     80K 


‘EX-101.CAL’   —   XBRL Calculations — sglb-20210331_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
<?xml version="1.0" standalone="no" encoding="windows-1252"?>
<!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.7a -->
<!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.com -->
<!-- Field: Doc-Info; Name: Source; Value: SGLB%2D20210331 10Q Q1 DFN.xfr; Date: 2021%2D04%2D21T17:12:03Z -->
<!-- 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://sigmalabsinc.com/role/DocumentAndEntityInformation" xlink:href="sglb-20210331.xsd#DocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/BalanceSheets" xlink:href="sglb-20210331.xsd#BalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/BalanceSheetsParenthetical" xlink:href="sglb-20210331.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/StatementsOfOperations" xlink:href="sglb-20210331.xsd#StatementsOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/StatementOfStockholdersEquity" xlink:href="sglb-20210331.xsd#StatementOfStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/StatementsOfCashFlows" xlink:href="sglb-20210331.xsd#StatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="sglb-20210331.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/Inventory" xlink:href="sglb-20210331.xsd#Inventory" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/DeferralOfSocialSecurityTaxPayments" xlink:href="sglb-20210331.xsd#DeferralOfSocialSecurityTaxPayments" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/DerivativeLiability" xlink:href="sglb-20210331.xsd#DerivativeLiability" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/StockholdersEquity" xlink:href="sglb-20210331.xsd#StockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/SubsequentEvents" xlink:href="sglb-20210331.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="sglb-20210331.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="sglb-20210331.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/InventoryTables" xlink:href="sglb-20210331.xsd#InventoryTables" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/DerivativeLiabilityTables" xlink:href="sglb-20210331.xsd#DerivativeLiabilityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/StockholdersEquityTables" xlink:href="sglb-20210331.xsd#StockholdersEquityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="sglb-20210331.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfWarrantLiabilityMeasuredOnRecurringBasisDetails" xlink:href="sglb-20210331.xsd#SummaryOfSignificantAccountingPolicies-ScheduleOfWarrantLiabilityMeasuredOnRecurringBasisDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfDerivativeLiabilityMeasuredOnRecurringBasisUsingSignificantUnobservableInputLevel3Details" xlink:href="sglb-20210331.xsd#SummaryOfSignificantAccountingPolicies-ScheduleOfDerivativeLiabilityMeasuredOnRecurringBasisUsingSignificantUnobservableInputLevel3Details" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:href="sglb-20210331.xsd#SummaryOfSignificantAccountingPolicies-ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:href="sglb-20210331.xsd#SummaryOfSignificantAccountingPolicies-ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/Inventory-ScheduleOfInventoryDetails" xlink:href="sglb-20210331.xsd#Inventory-ScheduleOfInventoryDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/DeferralOfSocialSecurityTaxPaymentsDetailsNarrative" xlink:href="sglb-20210331.xsd#DeferralOfSocialSecurityTaxPaymentsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/DerivativeLiabilityDetailsNarrative" xlink:href="sglb-20210331.xsd#DerivativeLiabilityDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/DerivativeLiability-ScheduleOfFairValueOfDerivativeLiabilityUsingBlackScholesValuationModelDetails" xlink:href="sglb-20210331.xsd#DerivativeLiability-ScheduleOfFairValueOfDerivativeLiabilityUsingBlackScholesValuationModelDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/DerivativeLiability-ScheduleOfFairValueOfWarrantLiabilityDetails" xlink:href="sglb-20210331.xsd#DerivativeLiability-ScheduleOfFairValueOfWarrantLiabilityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/StockholdersEquityDetailsNarrative" xlink:href="sglb-20210331.xsd#StockholdersEquityDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/StockholdersEquity-ScheduleOfShare-basedPaymentAwardStockOptionsValuationAssumptionsDetails" xlink:href="sglb-20210331.xsd#StockholdersEquity-ScheduleOfShare-basedPaymentAwardStockOptionsValuationAssumptionsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/StockholdersEquity-ScheduleOfStockOptionActivityDetails" xlink:href="sglb-20210331.xsd#StockholdersEquity-ScheduleOfStockOptionActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://sigmalabsinc.com/role/StockholdersEquity-SummaryOfWarrantActivityDetails" xlink:href="sglb-20210331.xsd#StockholdersEquity-SummaryOfWarrantActivityDetails" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/BalanceSheets" xlink:title="00000002 - Statement - Condensed Balance Sheets (Unaudited)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/2021/elts/us-gaap-2021-01-31.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"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet"/>
<link:calculationArc order="3" 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/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseNoncurrent" xlink:label="loc_us-gaapPrepaidExpenseNoncurrent"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapPrepaidExpenseNoncurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsNoncurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/2021/elts/us-gaap-2021-01-31.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/2021/elts/us-gaap-2021-01-31.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/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesCurrent"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDerivativeLiabilitiesCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:label="loc_us-gaapDeferredIncomeTaxLiabilitiesNet"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapDeferredIncomeTaxLiabilitiesNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="sglb-20210331.xsd#SGLB_StockAppreciationRights" xlink:label="loc_SGLBStockAppreciationRights"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_SGLBStockAppreciationRights" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesNoncurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/2021/elts/us-gaap-2021-01-31.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/2021/elts/us-gaap-2021-01-31.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/2021/elts/us-gaap-2021-01-31.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/2021/elts/us-gaap-2021-01-31.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://sigmalabsinc.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Balance Sheets (Unaudited) (Parenthetical)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Condensed Statements of Operations (Unaudited)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LaborAndRelatedExpense" xlink:label="loc_us-gaapLaborAndRelatedExpense"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapLaborAndRelatedExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense"/>
<link:calculationArc order="3" 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/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LegalFees" xlink:label="loc_us-gaapLegalFees"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapLegalFees" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense"/>
<link:calculationArc order="5" 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/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherExpenses" xlink:label="loc_us-gaapOtherExpenses"/>
<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapOtherExpenses" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="sglb-20210331.xsd#SGLB_InvestorAndPublicRelations" xlink:label="loc_SGLBInvestorAndPublicRelations"/>
<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_SGLBInvestorAndPublicRelations" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="sglb-20210331.xsd#SGLB_OrganizationalCosts" xlink:label="loc_SGLBOrganizationalCosts"/>
<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_SGLBOrganizationalCosts" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" 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/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense"/>
<link:loc xlink:type="locator" xlink:href="sglb-20210331.xsd#SGLB_GainLossOnExchangeRate" xlink:label="loc_SGLBGainLossOnExchangeRate"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_SGLBGainLossOnExchangeRate" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InvestmentIncomeInterest" xlink:label="loc_us-gaapInvestmentIncomeInterest"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInvestmentIncomeInterest" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeGainOnDerivative" xlink:label="loc_us-gaapDerivativeGainOnDerivative"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapDerivativeGainOnDerivative" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" 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-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PreferredStockDividendsIncomeStatementImpact" xlink:label="loc_us-gaapPreferredStockDividendsIncomeStatementImpact"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_us-gaapPreferredStockDividendsIncomeStatementImpact" xlink:type="arc" weight="-1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/StatementOfStockholdersEquity" xlink:title="00000005 - Statement - Statement of Stockholders&apos; Equity (Unaudited)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Condensed Statements of Cash Flows (Unaudited)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable"/>
<link:calculationArc order="3" 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/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
<link:calculationArc order="5" 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/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade"/>
<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredRevenue"/>
<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredRevenue" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedLiabilities"/>
<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation"/>
<link:calculationArc order="9" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IssuanceOfStockAndWarrantsForServicesOrClaims" xlink:label="loc_us-gaapIssuanceOfStockAndWarrantsForServicesOrClaims"/>
<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIssuanceOfStockAndWarrantsForServicesOrClaims" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="sglb-20210331.xsd#SGLB_IncreaseDecreaseInLongtermPortionOfStockAppreciationRights" xlink:label="loc_SGLBIncreaseDecreaseInLongtermPortionOfStockAppreciationRights"/>
<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_SGLBIncreaseDecreaseInLongtermPortionOfStockAppreciationRights" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="sglb-20210331.xsd#SGLB_StockBasedCompensationDirectors" xlink:label="loc_SGLBStockBasedCompensationDirectors"/>
<link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_SGLBStockBasedCompensationDirectors" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DerivativeGainOnDerivative" xlink:label="loc_us-gaapDerivativeGainOnDerivative"/>
<link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDerivativeGainOnDerivative" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment"/>
<link:calculationArc order="2" 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/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOfPreferredStockPreferenceStockAndWarrants" xlink:label="loc_us-gaapProceedsFromIssuanceOfPreferredStockPreferenceStockAndWarrants"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfPreferredStockPreferenceStockAndWarrants" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForRepurchaseOfInitialPublicOffering" xlink:label="loc_us-gaapPaymentsForRepurchaseOfInitialPublicOffering"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsForRepurchaseOfInitialPublicOffering" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfNotesPayable" xlink:type="arc" weight="-1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromWarrantExercises" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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://sigmalabsinc.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="00000007 - Disclosure - Summary of Significant Accounting Policies"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/Inventory" xlink:title="00000008 - Disclosure - Inventory"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/DeferralOfSocialSecurityTaxPayments" xlink:title="00000009 - Disclosure - Deferral of Social Security Tax Payments"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/DerivativeLiability" xlink:title="00000010 - Disclosure - Derivative Liability"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/StockholdersEquity" xlink:title="00000011 - Disclosure - Stockholders&apos; Equity"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/SubsequentEvents" xlink:title="00000012 - Disclosure - Subsequent Events"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000013 - Disclosure - Summary of Significant Accounting Policies (Policies)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="00000014 - Disclosure - Summary of Significant Accounting Policies (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/InventoryTables" xlink:title="00000015 - Disclosure - Inventory (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/DerivativeLiabilityTables" xlink:title="00000016 - Disclosure - Derivative Liability (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/StockholdersEquityTables" xlink:title="00000017 - Disclosure - Stockholders&apos; Equity (Tables)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000018 - Disclosure - Summary of Significant Accounting Policies (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfWarrantLiabilityMeasuredOnRecurringBasisDetails" xlink:title="00000019 - Disclosure - Summary of Significant Accounting Policies - Schedule of Warrant Liability Measured on Recurring Basis (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfDerivativeLiabilityMeasuredOnRecurringBasisUsingSignificantUnobservableInputLevel3Details" xlink:title="00000020 - Disclosure - Summary of Significant Accounting Policies - Schedule of Derivative Liability Measured on a Recurring Basis Using Significant Unobservable Input (Level 3) (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:title="00000021 - Disclosure - Summary of Significant Accounting Policies - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/SummaryOfSignificantAccountingPolicies-ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:title="00000022 - Disclosure - Summary of Significant Accounting Policies - Schedule of Earnings Per Share, Basic and Diluted (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/Inventory-ScheduleOfInventoryDetails" xlink:title="00000023 - Disclosure - Inventory - Schedule of Inventory (Details)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryRawMaterialsAndSupplies" xlink:label="loc_us-gaapInventoryRawMaterialsAndSupplies"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryRawMaterialsAndSupplies" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryWorkInProcess" xlink:label="loc_us-gaapInventoryWorkInProcess"/>
<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryWorkInProcess" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryFinishedGoods" xlink:type="arc" weight="1"/>
</link:calculationLink>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/DeferralOfSocialSecurityTaxPaymentsDetailsNarrative" xlink:title="00000024 - Disclosure - Deferral of Social Security Tax Payments (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/DerivativeLiabilityDetailsNarrative" xlink:title="00000025 - Disclosure - Derivative Liability (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/DerivativeLiability-ScheduleOfFairValueOfDerivativeLiabilityUsingBlackScholesValuationModelDetails" xlink:title="00000026 - Disclosure - Derivative Liability - Schedule of Fair Value of Derivative Liability Using Black Scholes Valuation Model (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/DerivativeLiability-ScheduleOfFairValueOfWarrantLiabilityDetails" xlink:title="00000027 - Disclosure - Derivative Liability - Schedule of Fair Value of Warrant Liability (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/StockholdersEquityDetailsNarrative" xlink:title="00000028 - Disclosure - Stockholders&apos; Equity (Details Narrative)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/StockholdersEquity-ScheduleOfShare-basedPaymentAwardStockOptionsValuationAssumptionsDetails" xlink:title="00000029 - Disclosure - Stockholders&apos; Equity - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/StockholdersEquity-ScheduleOfStockOptionActivityDetails" xlink:title="00000030 - Disclosure - Stockholders&apos; Equity - Schedule of Stock Option Activity (Details)"/>
<link:calculationLink xlink:type="extended" xlink:role="http://sigmalabsinc.com/role/StockholdersEquity-SummaryOfWarrantActivityDetails" xlink:title="00000031 - Disclosure - Stockholders&apos; Equity - Summary of Warrant Activity (Details)"/>
</link:linkbase>


7 Subsequent Filings that Reference this Filing

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

 8/14/23  Sigma Additive Solutions, Inc.    424B5                  1:457K                                   M2 Compliance LLC/FA
 9/14/21  Sigma Additive Solutions, Inc.    S-8         9/14/21    3:198K                                   M2 Compliance LLC/FA
 8/10/21  Sigma Additive Solutions, Inc.    S-8         8/10/21    3:127K                                   M2 Compliance LLC/FA
 7/02/21  Sigma Additive Solutions, Inc.    424B5                  1:524K                                   M2 Compliance LLC/FA
 6/21/21  Sigma Additive Solutions, Inc.    424B3                  1:227K                                   M2 Compliance LLC/FA
 6/11/21  Sigma Additive Solutions, Inc.    S-3                    4:1.1M                                   M2 Compliance LLC/FA
 6/09/21  Sigma Additive Solutions, Inc.    S-3                    3:337K                                   M2 Compliance LLC/FA


2 Previous Filings that this Filing References

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

 3/30/21  Sigma Additive Solutions, Inc.    8-K:1,3,8,9 3/25/21    7:589K                                   M2 Compliance LLC/FA
 1/12/21  Sigma Additive Solutions, Inc.    8-K:1,3,8,9 1/08/21    9:676K                                   M2 Compliance LLC/FA
Top
Filing Submission 0001493152-21-009466   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Copyright © 2024 Fran Finnegan & Company LLC – All Rights Reserved.
AboutPrivacyRedactionsHelp — Wed., May 1, 7:37:36.1am ET