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

On:  Monday, 8/22/22, at 12:58pm ET   ·   For:  6/30/22   ·   Accession #:  1607062-22-534   ·   File #:  0-30695

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

 8/22/22  Arvana Inc.                       10-Q        6/30/22   40:2.1M                                   SimpleSEC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    435K 
 7: EX-31       Certification -- §302 - SOA'02                      HTML     15K 
 8: EX-32       Certification -- §906 - SOA'02                      HTML     13K 
 9: R1          Cover                                               HTML     62K 
10: R2          Balance Sheets (Unaudited)                          HTML     84K 
11: R3          Balance Sheets (Unaudited) (Parenthetical)          HTML     24K 
12: R4          Statements of Operations (Unaudited)                HTML     58K 
13: R5          Statements of Stockholders Equity (Unaudited)       HTML     42K 
14: R6          Statements of Cash Flows (Unaudited)                HTML     60K 
15: R7          Organization and Summary of Significant Accounting  HTML     56K 
                Policies                                                         
16: R8          Going Concern                                       HTML     18K 
17: R9          Stock Options                                       HTML     17K 
18: R10         Common Stock                                        HTML     18K 
19: R11         Segmented Information                               HTML     19K 
20: R12         Loans Payable Stockholders                          HTML     24K 
21: R13         Related Party Transactions and Loans Payable to     HTML     33K 
                Stockholders                                                     
22: R14         Subsequent Events                                   HTML     16K 
23: R15         Organization and Summary of Significant Accounting  HTML     64K 
                Policies (Policies)                                              
24: R16         Organization and Summary of Significant Accounting  HTML     47K 
                Policies (Tables)                                                
25: R17         Loans Payable Stockholders (Tables)                 HTML     20K 
26: R18         Related Party Transactions and Loans Payable to     HTML     23K 
                Stockholders (Tables)                                            
27: R19         Organization and Summary of Significant Accounting  HTML     35K 
                Policies Estimated Fair Value (Details)                          
28: R20         Organization and Summary of Significant Accounting  HTML     22K 
                Policies Fair Value, Assets Measured on Recurring                
                Basis (Details)                                                  
29: R21         Going Concern (Details Narrative)                   HTML     27K 
30: R22         Stock Options (Details Narrative)                   HTML     23K 
31: R23         Common Stock (Details Narrative)                    HTML     36K 
32: R24         Loans Payable Stockholders (Details)                HTML     25K 
33: R25         Loans Payable Stockholders (Details Narrative)      HTML     34K 
34: R26         Related Party Transactions and Amounts Due to       HTML     23K 
                Related Parties (Details)                                        
35: R27         Related Party Transactions and Loans Payable to     HTML     56K 
                Stockholders (Details Narrative)                                 
38: XML         IDEA XML File -- Filing Summary                      XML     65K 
36: XML         XBRL Instance -- avni063022form10q_htm               XML    399K 
37: EXCEL       IDEA Workbook of Financial Reports                  XLSX     50K 
 3: EX-101.CAL  XBRL Calculations -- avni-20220630_cal               XML     75K 
 4: EX-101.DEF  XBRL Definitions -- avni-20220630_def                XML    145K 
 5: EX-101.LAB  XBRL Labels -- avni-20220630_lab                     XML    394K 
 6: EX-101.PRE  XBRL Presentations -- avni-20220630_pre              XML    300K 
 2: EX-101.SCH  XBRL Schema -- avni-20220630                         XSD     65K 
39: JSON        XBRL Instance as JSON Data -- MetaLinks              175±   241K 
40: ZIP         XBRL Zipped Folder -- 0001607062-22-000534-xbrl      Zip     90K 


‘EX-101.CAL’   —   XBRL Calculations — avni-20220630_cal


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
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<link:roleRef roleURI="http://arvana.com/role/Cover" xlink:href="avni-20220630.xsd#Cover" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/BalanceSheets" xlink:href="avni-20220630.xsd#BalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/BalanceSheetsParenthetical" xlink:href="avni-20220630.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
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<link:roleRef roleURI="http://arvana.com/role/StatementsOfStockholdersEquity" xlink:href="avni-20220630.xsd#StatementsOfStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/StatementsOfCashFlows" xlink:href="avni-20220630.xsd#StatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/OrganizationAndSummaryOfSignificantAccountingPolicies" xlink:href="avni-20220630.xsd#OrganizationAndSummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/GoingConcern" xlink:href="avni-20220630.xsd#GoingConcern" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/StockOptions" xlink:href="avni-20220630.xsd#StockOptions" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/CommonStock" xlink:href="avni-20220630.xsd#CommonStock" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/SegmentedInformation" xlink:href="avni-20220630.xsd#SegmentedInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/LoansPayableStockholders" xlink:href="avni-20220630.xsd#LoansPayableStockholders" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/RelatedPartyTransactionsAndLoansPayableToStockholders" xlink:href="avni-20220630.xsd#RelatedPartyTransactionsAndLoansPayableToStockholders" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/SubsequentEvents" xlink:href="avni-20220630.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/OrganizationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="avni-20220630.xsd#OrganizationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/OrganizationAndSummaryOfSignificantAccountingPoliciesTables" xlink:href="avni-20220630.xsd#OrganizationAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/LoansPayableStockholdersTables" xlink:href="avni-20220630.xsd#LoansPayableStockholdersTables" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/RelatedPartyTransactionsAndLoansPayableToStockholdersTables" xlink:href="avni-20220630.xsd#RelatedPartyTransactionsAndLoansPayableToStockholdersTables" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/OrganizationAndSummaryOfSignificantAccountingPoliciesEstimatedFairValueDetails" xlink:href="avni-20220630.xsd#OrganizationAndSummaryOfSignificantAccountingPoliciesEstimatedFairValueDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/OrganizationAndSummaryOfSignificantAccountingPoliciesFairValueAssetsMeasuredOnRecurringBasisDetails" xlink:href="avni-20220630.xsd#OrganizationAndSummaryOfSignificantAccountingPoliciesFairValueAssetsMeasuredOnRecurringBasisDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/GoingConcernDetailsNarrative" xlink:href="avni-20220630.xsd#GoingConcernDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/StockOptionsDetailsNarrative" xlink:href="avni-20220630.xsd#StockOptionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/CommonStockDetailsNarrative" xlink:href="avni-20220630.xsd#CommonStockDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/LoansPayableStockholdersDetails" xlink:href="avni-20220630.xsd#LoansPayableStockholdersDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/LoansPayableStockholdersDetailsNarrative" xlink:href="avni-20220630.xsd#LoansPayableStockholdersDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/RelatedPartyTransactionsAndAmountsDueToRelatedPartiesDetails" xlink:href="avni-20220630.xsd#RelatedPartyTransactionsAndAmountsDueToRelatedPartiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://arvana.com/role/RelatedPartyTransactionsAndLoansPayableToStockholdersDetailsNarrative" xlink:href="avni-20220630.xsd#RelatedPartyTransactionsAndLoansPayableToStockholdersDetailsNarrative" xlink:type="simple"/>
<link:calculationLink xlink:type="extended" xlink:role="http://arvana.com/role/Cover" xlink:title="00000001 - Document - Cover"/>
<link:calculationLink xlink:type="extended" xlink:role="http://arvana.com/role/BalanceSheets" xlink:title="00000002 - Statement - BALANCE SHEETS (Unaudited)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashEquivalentsAtCarryingValue"/>
<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1"/>
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<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_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/2022/elts/us-gaap-2022.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/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent"/>
<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherLoansPayableCurrent" 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_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" weight="1"/>
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<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"/>
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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_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue"/>
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<link:calculationLink xlink:type="extended" xlink:role="http://arvana.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - STATEMENTS OF CASH FLOWS (Unaudited)">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.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"/>
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3 Previous Filings that this Filing References

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

 7/29/21  Arvana Inc.                       8-K:3,5,8,9 6/30/21    7:471K                                   SimpleSEC/FA
10/12/10  Arvana Inc.                       8-K:5,9    10/11/10    2:163K                                   Dill Dill Carr St… PC/FA
 4/16/07  Arvana Inc.                       10KSB      12/31/06    6:388K                                   Newsfile Corp./FA
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