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Workhorse Group Inc. – ‘10-K’ for 12/31/19 – ‘EX-101.CAL’

On:  Friday, 3/13/20, at 4:17pm ET   ·   For:  12/31/19   ·   Accession #:  1628280-20-3532   ·   File #:  1-37673

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

 3/13/20  Workhorse Group Inc.              10-K       12/31/19   85:9.5M                                   Workiva Inc Wde… FA01/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.14M 
 2: EX-4.12     Instrument Defining the Rights of Security Holders  HTML     37K 
 3: EX-10.41    Material Contract                                   HTML     80K 
 4: EX-10.42    Material Contract                                   HTML    141K 
 5: EX-10.47    Material Contract                                   HTML    112K 
 6: EX-21.1     Subsidiaries List                                   HTML     21K 
 7: EX-23.1     Consent of Experts or Counsel                       HTML     23K 
 8: EX-31.1     Certification -- §302 - SOA'02                      HTML     27K 
 9: EX-31.2     Certification -- §302 - SOA'02                      HTML     28K 
10: EX-32.1     Certification -- §906 - SOA'02                      HTML     23K 
11: EX-32.2     Certification -- §906 - SOA'02                      HTML     23K 
17: R1          Cover Page.                                         HTML     82K 
63: R2          Consolidated Balance Sheets                         HTML    105K 
71: R3          Consolidated Balance Sheets (Parenthetical)         HTML     45K 
42: R4          Consolidated Statements of Operations               HTML     66K 
18: R5          Consolidated Statement of Stockholders' Equity      HTML     81K 
                (Deficit)                                                        
65: R6          Consolidated Statements of Cash Flows               HTML    132K 
73: R7          Consolidated Statements of Cash Flows               HTML     28K 
                (Parenthetical)                                                  
39: R8          Summary of Business and Significant Accounting      HTML     88K 
                Principles                                                       
21: R9          Inventory                                           HTML     39K 
43: R10         Revenue                                             HTML     39K 
24: R11         Property, Plant and Equipment, Net                  HTML     45K 
57: R12         Long-Term Debt                                      HTML     65K 
69: R13         Duke Financing Obligation                           HTML     26K 
44: R14         Mandatory Redeemable Series B Preferred Stock       HTML     32K 
25: R15         Income Taxes                                        HTML     95K 
58: R16         Fair Value Measurement                              HTML     44K 
70: R17         Stock Based Compensation                            HTML     90K 
45: R18         Recent Pronouncements                               HTML     28K 
23: R19         Stockholders' Equity                                HTML     54K 
54: R20         Related Parties                                     HTML     27K 
83: R21         Subsequent Events                                   HTML     25K 
36: R22         Other Income                                        HTML     51K 
31: R23         Other Transaction                                   HTML     27K 
55: R24         Summary of Business and Significant Accounting      HTML    145K 
                Principles (Policies)                                            
84: R25         Summary of Business and Significant Accounting      HTML     65K 
                Principles (Tables)                                              
37: R26         Inventory (Tables)                                  HTML     40K 
32: R27         Revenue (Tables)                                    HTML     34K 
53: R28         Property, Plant and Equipment, Net (Tables)         HTML     45K 
85: R29         Long-Term Debt (Tables)                             HTML     53K 
75: R30         Income Taxes (Tables)                               HTML     98K 
61: R31         Fair Value Measurement (Tables)                     HTML     60K 
22: R32         Stock Based Compensation (Tables)                   HTML     88K 
40: R33         Stockholders' Equity (Tables)                       HTML     45K 
74: R34         Other Income (Tables)                               HTML     49K 
59: R35         Summary of Business and Significant Accounting      HTML     43K 
                Principles (Details)                                             
19: R36         Summary of Business and Significant Accounting      HTML     37K 
                Principles - Estimated Useful Lives (Details)                    
38: R37         Summary of Business and Significant Accounting      HTML     30K 
                Principles - Warranty Accrual (Details)                          
72: R38         Summary of Business and Significant Accounting      HTML     48K 
                Principles - Earnings Per Share (Details)                        
64: R39         Inventory (Details)                                 HTML     40K 
81: R40         Revenue (Details)                                   HTML     30K 
49: R41         Property, Plant and Equipment, Net (Details)        HTML     48K 
30: R42         Long-Term Debt - Type (Details)                     HTML     42K 
35: R43         Long-Term Debt - Maturities (Details)               HTML     33K 
80: R44         Long-Term Debt (Details)                            HTML    143K 
48: R45         Duke Financing Obligation (Details)                 HTML     41K 
29: R46         Mandatory Redeemable Series B Preferred Stock       HTML     56K 
                (Details)                                                        
34: R47         Income Taxes (Details)                              HTML     42K 
79: R48         Income Taxes - Components of Loss Before Income     HTML     42K 
                Taxes (Details)                                                  
50: R49         Income Taxes - Reconciliation of Statutory Federal  HTML     42K 
                Income Tax (Details)                                             
67: R50         Income Taxes - Deferred Tax Assets and Liabilities  HTML     50K 
                (Details)                                                        
76: R51         Income Taxes - Unrecognized Tax Benefits (Details)  HTML     38K 
46: R52         Fair Value Measurement - Warrants (Details)         HTML     34K 
26: R53         Fair Value Measurement - Convertible Note           HTML     34K 
                (Details)                                                        
68: R54         Stock Based Compensation (Details)                  HTML     43K 
77: R55         Stock Based Compensation - Share Based              HTML     31K 
                Compensation Expense (Details)                                   
47: R56         Stock Based Compensation - Stock Option Activity    HTML     68K 
                (Details)                                                        
27: R57         Stock Based Compensation - Restricted Stock         HTML     48K 
                (Details)                                                        
66: R58         Stockholders' Equity (Details)                      HTML     82K 
78: R59         Stockholders' Equity - Warrants (Details)           HTML     48K 
33: R60         Related Parties (Details)                           HTML     37K 
28: R61         Other Income (Details)                              HTML     33K 
51: R62         Other Income - Narrative (Details)                  HTML     67K 
82: R63         Other Transaction (Details)                         HTML     41K 
60: R9999       Uncategorized Items - wkhs-20191231.htm             HTML     25K 
62: XML         IDEA XML File -- Filing Summary                      XML    143K 
52: XML         XBRL Instance -- wkhs-20191231_htm                   XML   1.64M 
56: EXCEL       IDEA Workbook of Financial Reports                  XLSX     80K 
13: EX-101.CAL  XBRL Calculations -- wkhs-20191231_cal               XML    188K 
14: EX-101.DEF  XBRL Definitions -- wkhs-20191231_def                XML    648K 
15: EX-101.LAB  XBRL Labels -- wkhs-20191231_lab                     XML   1.64M 
16: EX-101.PRE  XBRL Presentations -- wkhs-20191231_pre              XML    979K 
12: EX-101.SCH  XBRL Schema -- wkhs-20191231                         XSD    181K 
41: JSON        XBRL Instance as JSON Data -- MetaLinks              340±   504K 
20: ZIP         XBRL Zipped Folder -- 0001628280-20-003532-xbrl      Zip    553K

‘EX-101.CAL’   —   XBRL Calculations — wkhs-20191231_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:roleRef roleURI="http://workhorse.com/role/FairValueMeasurementTables" xlink:type="simple" xlink:href="wkhs-20191231.xsd#FairValueMeasurementTables"/>
<link:calculationLink xlink:role="http://workhorse.com/role/FairValueMeasurementTables" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/FairValueMeasurementWarrantsDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#FairValueMeasurementWarrantsDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/FairValueMeasurementWarrantsDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/FairValueMeasurementConvertibleNoteDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#FairValueMeasurementConvertibleNoteDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/FairValueMeasurementConvertibleNoteDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/StockBasedCompensation" xlink:type="simple" xlink:href="wkhs-20191231.xsd#StockBasedCompensation"/>
<link:calculationLink xlink:role="http://workhorse.com/role/StockBasedCompensation" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/StockBasedCompensationTables" xlink:type="simple" xlink:href="wkhs-20191231.xsd#StockBasedCompensationTables"/>
<link:calculationLink xlink:role="http://workhorse.com/role/StockBasedCompensationTables" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/StockBasedCompensationDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#StockBasedCompensationDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/StockBasedCompensationDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/StockBasedCompensationShareBasedCompensationExpenseDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#StockBasedCompensationShareBasedCompensationExpenseDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/StockBasedCompensationShareBasedCompensationExpenseDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/StockBasedCompensationStockOptionActivityDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#StockBasedCompensationStockOptionActivityDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/StockBasedCompensationStockOptionActivityDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/StockBasedCompensationRestrictedStockDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#StockBasedCompensationRestrictedStockDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/StockBasedCompensationRestrictedStockDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/RecentPronouncements" xlink:type="simple" xlink:href="wkhs-20191231.xsd#RecentPronouncements"/>
<link:calculationLink xlink:role="http://workhorse.com/role/RecentPronouncements" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/StockholdersEquity" xlink:type="simple" xlink:href="wkhs-20191231.xsd#StockholdersEquity"/>
<link:calculationLink xlink:role="http://workhorse.com/role/StockholdersEquity" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/StockholdersEquityTables" xlink:type="simple" xlink:href="wkhs-20191231.xsd#StockholdersEquityTables"/>
<link:calculationLink xlink:role="http://workhorse.com/role/StockholdersEquityTables" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/StockholdersEquityDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#StockholdersEquityDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/StockholdersEquityDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/StockholdersEquityWarrantsDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#StockholdersEquityWarrantsDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/StockholdersEquityWarrantsDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/RelatedParties" xlink:type="simple" xlink:href="wkhs-20191231.xsd#RelatedParties"/>
<link:calculationLink xlink:role="http://workhorse.com/role/RelatedParties" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/RelatedPartiesDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#RelatedPartiesDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/RelatedPartiesDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/SubsequentEvents" xlink:type="simple" xlink:href="wkhs-20191231.xsd#SubsequentEvents"/>
<link:calculationLink xlink:role="http://workhorse.com/role/SubsequentEvents" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/OtherIncome" xlink:type="simple" xlink:href="wkhs-20191231.xsd#OtherIncome"/>
<link:calculationLink xlink:role="http://workhorse.com/role/OtherIncome" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/OtherIncomeTables" xlink:type="simple" xlink:href="wkhs-20191231.xsd#OtherIncomeTables"/>
<link:calculationLink xlink:role="http://workhorse.com/role/OtherIncomeTables" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/OtherIncomeDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#OtherIncomeDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/OtherIncomeDetails" xlink:type="extended">
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherIncome_47885bb0-4a66-4f74-817b-87b09cc07af0" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OtherIncome"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_c2906a08-9dae-4605-a59a-6f733158b2f1" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherIncome_47885bb0-4a66-4f74-817b-87b09cc07af0" xlink:to="loc_us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_c2906a08-9dae-4605-a59a-6f733158b2f1" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_wkhs_LicensingIncome_aa3bb660-fca9-404b-9c60-f3b90efa9fff" xlink:href="wkhs-20191231.xsd#wkhs_LicensingIncome"/>
<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherIncome_47885bb0-4a66-4f74-817b-87b09cc07af0" xlink:to="loc_wkhs_LicensingIncome_aa3bb660-fca9-404b-9c60-f3b90efa9fff" xlink:type="arc"/>
</link:calculationLink>
<link:roleRef roleURI="http://workhorse.com/role/OtherIncomeNarrativeDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#OtherIncomeNarrativeDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/OtherIncomeNarrativeDetails" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/OtherTransaction" xlink:type="simple" xlink:href="wkhs-20191231.xsd#OtherTransaction"/>
<link:calculationLink xlink:role="http://workhorse.com/role/OtherTransaction" xlink:type="extended"/>
<link:roleRef roleURI="http://workhorse.com/role/OtherTransactionDetails" xlink:type="simple" xlink:href="wkhs-20191231.xsd#OtherTransactionDetails"/>
<link:calculationLink xlink:role="http://workhorse.com/role/OtherTransactionDetails" xlink:type="extended"/>
</link:linkbase>

20 Subsequent Filings that Reference this Filing

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

 3/12/24  Workhorse Group Inc.              10-K       12/31/23   96:8.3M
 3/01/23  Workhorse Group Inc.              10-K       12/31/22  103:9.6M
 3/21/22  Lordstown Motors Corp.            POS AM      3/18/22   56:8M                                     Toppan Merrill/FA
 3/21/22  Lordstown Motors Corp.            POS AM      3/18/22   56:9.3M                                   Toppan Merrill/FA
 3/10/22  Workhorse Group Inc.              424B5                  1:237K                                   EdgarAgents LLC/FA
 3/01/22  Lordstown Motors Corp.            424B3                  1:1.5M                                   Toppan Merrill/FA
 3/01/22  Lordstown Motors Corp.            424B3                  1:1.3M                                   Toppan Merrill/FA
 3/01/22  Workhorse Group Inc.              10-K       12/31/21   99:9M
 2/28/22  Lordstown Motors Corp.            10-K       12/31/21   63:7M                                     Toppan Merrill Bridge/FA
 7/30/21  Lordstown Motors Corp.            S-1                   89:7.2M                                   Toppan Merrill/FA
 7/15/21  Lordstown Motors Corp.            POS AM                 3:2.9M                                   Toppan Merrill/FA
 6/10/21  Lordstown Motors Corp.            POS AM                88:8.2M                                   Toppan Merrill/FA
 6/08/21  Lordstown Motors Corp.            10-K/A     12/31/20   66:5.9M                                   Toppan Merrill Bridge/FA
 3/25/21  Lordstown Motors Corp.            10-K       12/31/20   64:5.2M                                   Toppan Merrill Bridge/FA
 3/01/21  Workhorse Group Inc.              10-K       12/31/20   84:8M                                     Workiva Inc Wde… FA01/FA
12/01/20  Lordstown Motors Corp.            S-1/A                 69:7.7M                                   Toppan Merrill/FA
11/12/20  Lordstown Motors Corp.            S-1                   72:7.4M                                   Toppan Merrill/FA
10/29/20  Lordstown Motors Corp.            8-K/A:3,5,910/23/20   18:2M                                     Toppan Merrill/FA
10/29/20  Lordstown Motors Corp.            8-K:1,2,3,410/23/20   18:2.2M                                   Toppan Merrill/FA
10/28/20  Workhorse Group Inc.              S-3                    3:283K                                   EdgarAgents LLC/FA
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Filing Submission 0001628280-20-003532   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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