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Simplicity Esports & Gaming Co. – ‘S-1’ on 4/28/21 – ‘EX-101.CAL’

On:  Wednesday, 4/28/21, at 5:20pm ET   ·   Accession #:  1493152-21-9956   ·   File #:  333-255584

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

 4/28/21  Simplicity Esports & Gaming Co.   S-1                   93:10M                                    M2 Compliance LLC/FA

Registration Statement (General Form)   —   Form S-1   —   SA’33
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1         Registration Statement (General Form)               HTML   1.46M 
 2: EX-5.1      Opinion of Counsel re: Legality                     HTML     30K 
 3: EX-21.1     Subsidiaries List                                   HTML     31K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     26K 
11: R1          Document and Entity Information                     HTML     40K 
12: R2          Condensed Consolidated Balance Sheets               HTML    144K 
13: R3          Condensed Consolidated Balance Sheets               HTML     44K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Operations     HTML    106K 
15: R5          Condensed Consolidated Statements of Changes in     HTML    183K 
                Stockholders' Equity                                             
16: R6          Condensed Consolidated Statements of Cash Flows     HTML    153K 
17: R7          Organization and Description of Business            HTML     46K 
18: R8          Summary of Significant Accounting Policies          HTML     84K 
19: R9          Initial Public Offering and Private Placement       HTML     37K 
20: R10         Property and Equipment                              HTML     36K 
21: R11         Intangible Assets                                   HTML     62K 
22: R12         Acquisitions                                        HTML     58K 
23: R13         Operating Lease Right-of-Use (ROU) Assets and       HTML     32K 
                Operating Lease Liabilities                                      
24: R14         Related Party Transactions                          HTML     35K 
25: R15         Commitments and Contingencies                       HTML     56K 
26: R16         Debt                                                HTML     96K 
27: R17         Stockholders' Equity                                HTML     69K 
28: R18         Income Taxes                                        HTML     42K 
29: R19         Segment and Related Information                     HTML     41K 
30: R20         Subsequent Events                                   HTML     57K 
31: R21         Summary of Significant Accounting Policies          HTML    146K 
                (Policies)                                                       
32: R22         Summary of Significant Accounting Policies          HTML     30K 
                (Tables)                                                         
33: R23         Property and Equipment (Tables)                     HTML     35K 
34: R24         Intangible Assets (Tables)                          HTML     65K 
35: R25         Acquisitions (Tables)                               HTML     47K 
36: R26         Operating Lease Right-of-Use (ROU) Assets and       HTML     35K 
                Operating Lease Liabilities (Tables)                             
37: R27         Commitments and Contingencies (Tables)              HTML     35K 
38: R28         Debt (Tables)                                       HTML     46K 
39: R29         Stockholders' Equity (Tables)                       HTML     39K 
40: R30         Income Taxes (Tables)                               HTML     40K 
41: R31         Segment and Related Information (Tables)            HTML     37K 
42: R32         Organization and Description of Business (Details   HTML     43K 
                Narrative)                                                       
43: R33         Organization and Description of Business (Details   HTML     65K 
                Narrative) (10-K)                                                
44: R34         Summary of Significant Accounting Policies          HTML     44K 
                (Details Narrative)                                              
45: R35         Summary of Significant Accounting Policies          HTML     68K 
                (Details Narrative) (10-K)                                       
46: R36         Summary of Significant Accounting Policies -        HTML     30K 
                Schedule of Computation of Dilutive Loss Per                     
                Common Share (Details)                                           
47: R37         Initial Public Offering and Private Placement       HTML    110K 
                (Details Narrative) (10-K)                                       
48: R38         Property and Equipment (Details Narrative)          HTML     28K 
49: R39         Property, Plant and Equipment (Details Narrative)   HTML     28K 
                (10-K)                                                           
50: R40         Property and Equipment - Schedule of Property and   HTML     38K 
                Equipment (Details)                                              
51: R41         Property, Plant and Equipment - Schedule of         HTML     39K 
                Property, Plant and Equipment (Details) (10-K)                   
52: R42         Intangible Assets (Details Narrative)               HTML     31K 
53: R43         Intangible Assets (Details Narrative) (10-K)        HTML     28K 
54: R44         Intangible Assets - Schedule of Intangible Assets   HTML     55K 
                (Details)                                                        
55: R45         Intangible Assets - Schedule of Intangible Assets   HTML     50K 
                (Details) (10-K)                                                 
56: R46         Intangible Assets - Schedule of Future              HTML     41K 
                Amortization of Intangible Assets (Details)                      
57: R47         Intangible Assets - Schedule of Future              HTML     51K 
                Amortization of Intangible Assets (Details) (10-K)               
58: R48         Intangible Assets - Schedule of Goodwill (Details)  HTML     32K 
59: R49         Intangible Assets - Schedule of Goodwill (Details)  HTML     30K 
                (10-K)                                                           
60: R50         Acquisitions (Details Narrative)                    HTML     92K 
61: R51         Acquisitions (Details Narrative) (10-K)             HTML     50K 
62: R52         Acquisitions - Schedule of Business Acquisition     HTML     39K 
                (Details)                                                        
63: R53         Acquisitions - Schedule of Aggregate Purchase       HTML     36K 
                Price (Details) (10-K)                                           
64: R54         Acquisitions - Schedule of Fair Value of Assets     HTML     38K 
                Acquired (Details)                                               
65: R55         Acquisitions - Schedule of Fair Value of Assets     HTML     28K 
                Acquired (Details) (Parenthetical)                               
66: R56         Acquisitions - Schedule of Estimated Fair Value of  HTML     59K 
                Assets Acquired and Liabilities (Details) (10-K)                 
67: R57         Operating Lease Right-of-Use (ROU) Assets and       HTML     27K 
                Operating Lease Liabilities (Details Narrative)                  
68: R58         Operating Lease Right-of-Use (ROU) Assets and       HTML     45K 
                Operating Lease Liabilities - Schedule of Future                 
                Base Operating Lease Payments (Details)                          
69: R59         Related Party Transactions (Details Narrative)      HTML     50K 
70: R60         Related Party Transactions (Details Narrative)      HTML     71K 
                (10-K)                                                           
71: R61         Commitments and Contingencies (Details Narrative)   HTML     83K 
72: R62         Commitments and Contingencies (Details Narrative)   HTML    127K 
                (10-K)                                                           
73: R63         Commitments and Contingencies - Schedule Showing    HTML     45K 
                the Future Minimum Lease Payments (Details) (10-K)               
74: R64         Debt (Details Narrative)                            HTML    279K 
75: R65         Debt (Details Narrative) (10-K)                     HTML    212K 
76: R66         Debt - Schedule of Outstanding Debt Instrument      HTML     39K 
                (Details)                                                        
77: R67         Debt - Schedule of Outstanding Debt Instrument      HTML     37K 
                (Details) (10-K)                                                 
78: R68         Debt - Schedule of Amortization Payments (Details)  HTML     47K 
79: R69         Debt - Schedule of Prepayment of Debt Note          HTML     35K 
                (Details) (10-K)                                                 
80: R70         Stockholders' Equity (Details Narrative)            HTML    380K 
81: R71         Stockholders' Equity (Details Narrative) (10-K)     HTML    374K 
82: R72         Stockholders' Equity - Schedule of Outstanding      HTML     55K 
                Stock Warrants (Details)                                         
83: R73         Stockholders' Equity - Schedule of Outstanding      HTML     43K 
                Stock Warrants (Details) (10-K)                                  
84: R74         Income Taxes (Details Narrative) (10-K)             HTML     37K 
85: R75         Income Taxes - Schedule of Components of Deferred   HTML     41K 
                Tax Assets (Details) (10-K)                                      
86: R76         Income Taxes - Schedule of Reconciliation of the    HTML     41K 
                Statutory Federal Income Tax Rate (Details) (10-K)               
87: R77         Segment and Related Information (Details            HTML     28K 
                Narrative) (10-K)                                                
88: R78         Segment and Related Information - Schedule of       HTML     67K 
                Segment Reporting Information (Details) (10-K)                   
89: R79         Subsequent Events (Details Narrative)               HTML    164K 
90: R80         Subsequent Events (Details Narrative) (10-K)        HTML    145K 
92: XML         IDEA XML File -- Filing Summary                      XML    176K 
91: EXCEL       IDEA Workbook of Financial Reports                  XLSX    169K 
 5: EX-101.INS  XBRL Instance -- winr-20210228                       XML   2.44M 
 7: EX-101.CAL  XBRL Calculations -- winr-20210228_cal               XML    242K 
 8: EX-101.DEF  XBRL Definitions -- winr-20210228_def                XML   1.28M 
 9: EX-101.LAB  XBRL Labels -- winr-20210228_lab                     XML   1.55M 
10: EX-101.PRE  XBRL Presentations -- winr-20210228_pre              XML   1.45M 
 6: EX-101.SCH  XBRL Schema -- winr-20210228                         XSD    274K 
93: ZIP         XBRL Zipped Folder -- 0001493152-21-009956-xbrl      Zip    235K

‘EX-101.CAL’   —   XBRL Calculations — winr-20210228_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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32 Previous Filings that this Filing References

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

 4/14/21  Simplicity Esports & Gaming Co.   10-Q        2/28/21   62:4.6M                                   M2 Compliance LLC/FA
 4/06/21  Simplicity Esports & Gaming Co.   8-K:1,9     3/31/21    2:299K                                   M2 Compliance LLC/FA
 3/29/21  Simplicity Esports & Gaming Co.   8-K:5,7,8,9 3/18/21    4:433K                                   M2 Compliance LLC/FA
 3/16/21  Simplicity Esports & Gaming Co.   8-K:1,2,9   3/10/21    3:349K                                   M2 Compliance LLC/FA
 2/24/21  Simplicity Esports & Gaming Co.   8-K:1,2,9   2/19/21    3:337K                                   M2 Compliance LLC/FA
12/02/20  Simplicity Esports & Gaming Co.   8-K:1,2,9  11/25/20    4:414K                                   M2 Compliance LLC/FA
11/18/20  Simplicity Esports & Gaming Co.   8-K:5,9    11/17/20    2:50K                                    M2 Compliance LLC/FA
11/04/20  Simplicity Esports & Gaming Co.   8-K:5,9    11/02/20    2:42K                                    M2 Compliance LLC/FA
10/13/20  Simplicity Esports & Gaming Co.   8-K:5,9    10/12/20    2:53K                                    M2 Compliance LLC/FA
10/05/20  Simplicity Esports & Gaming Co.   POS AM                68:6.8M                                   M2 Compliance LLC/FA
10/05/20  Simplicity Esports & Gaming Co.   8-K:5,9     9/29/20    2:48K                                    M2 Compliance LLC/FA
 8/31/20  Simplicity Esports & Gaming Co.   10-K        5/31/20   68:6.4M                                   M2 Compliance LLC/FA
 8/13/20  Simplicity Esports & Gaming Co.   8-K:1,2,5,9 7/29/20    5:782K                                   M2 Compliance LLC/FA
 6/24/20  Simplicity Esports & Gaming Co.   8-K:1,2,7,9 6/18/20    6:371K                                   M2 Compliance LLC/FA
 6/09/20  Simplicity Esports & Gaming Co.   DEF 14A     6/09/20    1:1.6M                                   M2 Compliance LLC/FA
 5/18/20  Simplicity Esports & Gaming Co.   8-K:1,2,9   5/12/20    2:159K                                   M2 Compliance LLC/FA
 5/05/20  Simplicity Esports & Gaming Co.   8-K:1,2,5,9 4/29/20    2:234K                                   M2 Compliance LLC/FA
 3/18/20  Simplicity Esports & Gaming Co.   8-K:1,7,9   3/12/20    4:317K                                   M2 Compliance LLC/FA
 1/22/20  Simplicity Esports & Gaming Co.   8-K:1,5,7,9 1/15/20    3:250K                                   M2 Compliance LLC/FA
 8/01/19  Simplicity Esports & Gaming Co.   8-K:1,2,3,9 7/25/19    2:642K                                   M2 Compliance LLC/FA
 4/02/19  Simplicity Esports & Gaming Co.   8-K:3,5,7,9 3/27/19    5:4.8M                                   S2 Filings LLC/FA
 1/07/19  Simplicity Esports & Gaming Co.   8-K:1,2,3,512/30/18   10:779K                                   S2 Filings LLC/FA
12/28/18  Simplicity Esports & Gaming Co.   8-K:1,3,9  12/20/18    8:1M                                     S2 Filings LLC/FA
12/26/18  Simplicity Esports & Gaming Co.   8-K:1,9    12/20/18    2:53K                                    S2 Filings LLC/FA
11/30/18  Simplicity Esports & Gaming Co.   8-K:1,2,3,511/20/18   15:2.1M                                   S2 Filings LLC/FA
11/07/18  Simplicity Esports & Gaming Co.   8-K:1,9    11/01/18    4:196K                                   S2 Filings LLC/FA
11/05/18  Simplicity Esports & Gaming Co.   DEFA14A    11/05/18    1:91K                                    S2 Filings LLC/FA
 9/19/18  Simplicity Esports & Gaming Co.   DEF 14A    10/04/18    1:4.8M                                   S2 Filings LLC/FA
 8/22/17  Simplicity Esports & Gaming Co.   8-K:1,3,5,8 8/22/17   12:899K                                   S2 Filings LLC/FA
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 7/31/17  Simplicity Esports & Gaming Co.   S-1/A       7/28/17   17:1.8M                                   S2 Filings LLC/FA
 7/12/17  Simplicity Esports & Gaming Co.   S-1¶                  16:2.2M                                   S2 Filings LLC/FA
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