SEC Info - Boxlight Corp. - ‘10-Q’ for 9/30/22

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Boxlight Corp. – ‘10-Q’ for 9/30/22 – ‘EX-101.DEF’

On: Wednesday, 11/9/22, at 4:42pm ET · For: 9/30/22 · Accession #: 1558370-22-17190 · File #: 1-37564

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

11/09/22  Boxlight Corp.                    10-Q        9/30/22   96:10M                                    Toppan Merrill Bridge/FA

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.38M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     29K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     29K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     26K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     26K 
11: R1          Document and Entity Information                     HTML     79K 
12: R2          Condensed Consolidated Statements of Operations     HTML    124K 
                and Comprehensive Loss                                           
13: R3          Condensed Consolidated Balance Sheets               HTML    147K 
14: R4          Condensed Consolidated Balance Sheets               HTML     53K 
                (Parenthetical)                                                  
15: R5          Condensed Consolidated Statements of Changes in     HTML    122K 
                Stockholders' Equity                                             
16: R6          Condensed Consolidated Statements of Cash Flows     HTML    134K 
17: R7          Organization and Significant Accounting Policies    HTML    161K 
18: R8          Recent Business Acquisitions                        HTML     96K 
19: R9          Accounts Receivable - Trade                         HTML     39K 
20: R10         Inventories                                         HTML     40K 
21: R11         Prepaid Expenses and Other Current Assets           HTML     37K 
22: R12         Intangible Assets                                   HTML     58K 
23: R13         Leases                                              HTML     43K 
24: R14         Accounts Payable and Accrued Expenses               HTML     38K 
25: R15         Debt                                                HTML     62K 
26: R16         Derivative Liabilities                              HTML     51K 
27: R17         Income Taxes                                        HTML     59K 
28: R18         Equity                                              HTML     74K 
29: R19         Stock Compensation                                  HTML     95K 
30: R20         Related Party Transactions                          HTML     29K 
31: R21         Commitments and Contingencies                       HTML     29K 
32: R22         Customer and Supplier Concentration                 HTML     84K 
33: R23         Subsequent Events                                   HTML     28K 
34: R24         Organization and Significant Accounting Policies    HTML    177K 
                (Policies)                                                       
35: R25         Organization and Significant Accounting Policies    HTML    129K 
                (Tables)                                                         
36: R26         Recent Business Acquisitions (Tables)               HTML     95K 
37: R27         Accounts Receivable - Trade (Tables)                HTML     39K 
38: R28         Inventories (Tables)                                HTML     41K 
39: R29         Prepaid Expenses and Other Current Assets (Tables)  HTML     37K 
40: R30         Intangible Assets (Tables)                          HTML     57K 
41: R31         Leases (Tables)                                     HTML     42K 
42: R32         Accounts Payable and Accrued Expenses (Tables)      HTML     38K 
43: R33         Debt (Tables)                                       HTML     42K 
44: R34         Derivative Liabilities (Tables)                     HTML     50K 
45: R35         Income Taxes (Tables)                               HTML     52K 
46: R36         Equity (Tables)                                     HTML     51K 
47: R37         Stock Compensation (Tables)                         HTML     91K 
48: R38         Customer and Supplier Concentration (Tables)        HTML     84K 
49: R39         Organization and Significant Accounting Policies -  HTML     35K 
                Schedule of Financial Liabilities Measured on A                  
                Recurring Basis (Details)                                        
50: R40         Organization and Significant Accounting Policies -  HTML     35K 
                Changes in the Company Warrant Instruments                       
                (Details)                                                        
51: R41         Organization and Significant Accounting Policies -  HTML     51K 
                Eps, Revenue Recognition, Contract Balances and                  
                Costs and Warranty Reserve (Details)                             
52: R42         Organization and Significant Accounting Policies -  HTML     45K 
                Remaining Performance Obligations (Details)                      
53: R43         Organization and Significant Accounting Policies -  HTML     45K 
                Disaggregated Revenue (Details)                                  
54: R44         Organization and Significant Accounting Policies    HTML     32K 
                (Details)                                                        
55: R45         Recent Business Acquisitions (Details)              HTML     37K 
56: R46         Recent Business Acquisitions - Schedule of          HTML     99K 
                Recognized Identified Assets Acquired and                        
                Liabilities Assumed (Details)                                    
57: R47         Recent Business Acquisitions - Schedule of          HTML     35K 
                Estimated Useful Lives (Details)                                 
58: R48         Accounts Receivable - Trade (Details)               HTML     33K 
59: R49         Inventories (Details)                               HTML     36K 
60: R50         Prepaid Expenses and Other Current Assets           HTML     29K 
                (Details)                                                        
61: R51         Intangible Assets - Assets by Type (Details)        HTML     59K 
62: R52         Intangible Assets (Details)                         HTML     30K 
63: R53         Leases (Details)                                    HTML     35K 
64: R54         Leases - Schedule of Future Minimum Lease Payments  HTML     41K 
                (Details)                                                        
65: R55         Leases - Supplemental Lease Information (Details)   HTML     29K 
66: R56         Accounts Payable and Accrued Expenses (Details)     HTML     34K 
67: R57         Debt (Details)                                      HTML     43K 
68: R58         Debt - Whitehawk Finance Llc (Details)              HTML    132K 
69: R59         Debt - Lind Global Macro Fund and Lind Global       HTML     57K 
                Asset Management (Details)                                       
70: R60         Debt - Paycheck Protection Program Loan (Details)   HTML     34K 
71: R61         Debt - Everest Display Inc. (Details)               HTML     34K 
72: R62         Debt - Accounts Receivable Financing - Sallyport    HTML     50K 
                Commercial Finance (Details)                                     
73: R63         Derivative Liabilities - Fair Value of Derivative   HTML     43K 
                Liabilities (Details)                                            
74: R64         Income Taxes - Schedule of Pretax Income (Loss)     HTML     32K 
                (Details)                                                        
75: R65         Income Taxes (Details)                              HTML     38K 
76: R66         Equity - Preferred Shares (Details)                 HTML     44K 
77: R67         Equity - Series A Preferred Stock (Details)         HTML     43K 
78: R68         Equity - Series B Preferred Stock and Series C      HTML     72K 
                Preferred Stock (Details)                                        
79: R69         Equity - Common Stock (Details)                     HTML     38K 
80: R70         Equity - Issuance of Common Stock (Details)         HTML    130K 
81: R71         Equity - Warrants Activity (Details)                HTML     54K 
82: R72         Stock Compensation (Details)                        HTML     61K 
83: R73         Stock Compensation - Stock Options Activity         HTML     84K 
                (Details)                                                        
84: R74         Stock Compensation - Restricted Stock Units         HTML     85K 
                Activity (Details)                                               
85: R75         Stock Compensation - Stock Compensation Expense     HTML     39K 
                (Details)                                                        
86: R76         Related Party Transactions (Details)                HTML     34K 
87: R77         Commitments and Contingencies (Details)             HTML     29K 
88: R78         Commitments and Contingencies - Purchase            HTML     29K 
                Commitments (Details)                                            
89: R79         Customer and Supplier Concentration - Customer      HTML     39K 
                Concentration Risk (Details)                                     
90: R80         Customer and Supplier Concentration - Supplier      HTML     38K 
                Concentration Risk (Details)                                     
91: R81         Subsequent Events (Details)                         HTML     70K 
94: XML         IDEA XML File -- Filing Summary                      XML    178K 
92: XML         XBRL Instance -- boxl-20220930x10q_htm               XML   2.49M 
93: EXCEL       IDEA Workbook of Financial Reports                  XLSX    185K 
 7: EX-101.CAL  XBRL Calculations -- boxl-20220930_cal               XML    158K 
 8: EX-101.DEF  XBRL Definitions -- boxl-20220930_def                XML    936K 
 9: EX-101.LAB  XBRL Labels -- boxl-20220930_lab                     XML   1.55M 
10: EX-101.PRE  XBRL Presentations -- boxl-20220930_pre              XML   1.27M 
 6: EX-101.SCH  XBRL Schema -- boxl-20220930                         XSD    226K 
95: JSON        XBRL Instance as JSON Data -- MetaLinks              474±   734K 
96: ZIP         XBRL Zipped Folder -- 0001558370-22-017190-xbrl      Zip    395K

‘EX-101.DEF’ — XBRL Definitions — boxl-20220930_def

This Exhibit is an XBRL XML File.

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<link:roleRef roleURI="http://mimio.boxlight.com/role/DisclosureStandardAndCustomAxisDomainDefaults" xlink:type="simple" xlink:href="boxl-20220930.xsd#DisclosureStandardAndCustomAxisDomainDefaults"/>

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<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member"/>

<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all"/>

<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default"/>

<link:definitionLink xlink:type="extended" xlink:role="http://mimio.boxlight.com/role/DisclosureStandardAndCustomAxisDomainDefaults">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="StatementClassOfStockAxis" xlink:title="StatementClassOfStockAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain" xlink:label="ClassOfStockDomain" xlink:title="ClassOfStockDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="StatementClassOfStockAxis" xlink:to="ClassOfStockDomain" xlink:title="definition: StatementClassOfStockAxis to ClassOfStockDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="StatementEquityComponentsAxis" xlink:title="StatementEquityComponentsAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="EquityComponentDomain" xlink:title="EquityComponentDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="StatementEquityComponentsAxis" xlink:to="EquityComponentDomain" xlink:title="definition: StatementEquityComponentsAxis to EquityComponentDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementScenarioAxis" xlink:label="StatementScenarioAxis" xlink:title="StatementScenarioAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain" xlink:label="ScenarioUnspecifiedDomain" xlink:title="ScenarioUnspecifiedDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" xlink:title="definition: StatementScenarioAxis to ScenarioUnspecifiedDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BalanceSheetLocationAxis" xlink:label="BalanceSheetLocationAxis" xlink:title="BalanceSheetLocationAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="BalanceSheetLocationDomain" xlink:title="BalanceSheetLocationDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="BalanceSheetLocationAxis" xlink:to="BalanceSheetLocationDomain" xlink:title="definition: BalanceSheetLocationAxis to BalanceSheetLocationDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementGeographicalAxis" xlink:label="StatementGeographicalAxis" xlink:title="StatementGeographicalAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SegmentGeographicalDomain" xlink:label="SegmentGeographicalDomain" xlink:title="SegmentGeographicalDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="StatementGeographicalAxis" xlink:to="SegmentGeographicalDomain" xlink:title="definition: StatementGeographicalAxis to SegmentGeographicalDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxAuthorityAxis" xlink:label="IncomeTaxAuthorityAxis" xlink:title="IncomeTaxAuthorityAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="IncomeTaxAuthorityDomain" xlink:title="IncomeTaxAuthorityDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="IncomeTaxAuthorityAxis" xlink:to="IncomeTaxAuthorityDomain" xlink:title="definition: IncomeTaxAuthorityAxis to IncomeTaxAuthorityDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis" xlink:label="RangeAxis" xlink:title="RangeAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember" xlink:label="RangeMember" xlink:title="RangeMember"/>

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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_AdjustmentsForNewAccountingPronouncementsAxis" xlink:label="AdjustmentsForNewAccountingPronouncementsAxis" xlink:title="AdjustmentsForNewAccountingPronouncementsAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TypeOfAdoptionMember" xlink:label="TypeOfAdoptionMember" xlink:title="TypeOfAdoptionMember"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="AdjustmentsForNewAccountingPronouncementsAxis" xlink:to="TypeOfAdoptionMember" xlink:title="definition: AdjustmentsForNewAccountingPronouncementsAxis to TypeOfAdoptionMember" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis" xlink:label="ProductOrServiceAxis" xlink:title="ProductOrServiceAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductsAndServicesDomain" xlink:label="ProductsAndServicesDomain" xlink:title="ProductsAndServicesDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ProductOrServiceAxis" xlink:to="ProductsAndServicesDomain" xlink:title="definition: ProductOrServiceAxis to ProductsAndServicesDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:title="FiniteLivedIntangibleAssetsByMajorClassAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:title="FiniteLivedIntangibleAssetsMajorClassNameDomain"/>

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<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LegalEntityAxis" xlink:label="LegalEntityAxis" xlink:title="LegalEntityAxis"/>

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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" xlink:title="definition: LegalEntityAxis to EntityDomain" use="optional" order="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_ArrangementsAndNonarrangementTransactionsMember" xlink:label="ArrangementsAndNonarrangementTransactionsMember" xlink:title="ArrangementsAndNonarrangementTransactionsMember"/>

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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_DebtInstrumentAxis" xlink:label="DebtInstrumentAxis" xlink:title="DebtInstrumentAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="DebtInstrumentNameDomain" xlink:title="DebtInstrumentNameDomain"/>

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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_VariableRateAxis" xlink:label="VariableRateAxis" xlink:title="VariableRateAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_VariableRateDomain" xlink:label="VariableRateDomain" xlink:title="VariableRateDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="VariableRateAxis" xlink:to="VariableRateDomain" xlink:title="definition: VariableRateAxis to VariableRateDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_TitleOfIndividualAxis" xlink:label="TitleOfIndividualAxis" xlink:title="TitleOfIndividualAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="TitleOfIndividualWithRelationshipToEntityDomain" xlink:title="TitleOfIndividualWithRelationshipToEntityDomain"/>

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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_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" xlink:title="definition: BusinessAcquisitionAxis to BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditFacilityAxis" xlink:label="CreditFacilityAxis" xlink:title="CreditFacilityAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditFacilityDomain" xlink:label="CreditFacilityDomain" xlink:title="CreditFacilityDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="CreditFacilityAxis" xlink:to="CreditFacilityDomain" xlink:title="definition: CreditFacilityAxis to CreditFacilityDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain" xlink:label="RelatedPartyDomain" xlink:title="RelatedPartyDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RelatedPartyDomain" xlink:title="definition: RelatedPartyTransactionsByRelatedPartyAxis to RelatedPartyDomain" use="optional" order="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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>

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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_PropertyPlantAndEquipmentByTypeAxis" xlink:label="PropertyPlantAndEquipmentByTypeAxis" xlink:title="PropertyPlantAndEquipmentByTypeAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="PropertyPlantAndEquipmentTypeDomain" xlink:title="PropertyPlantAndEquipmentTypeDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="PropertyPlantAndEquipmentByTypeAxis" xlink:to="PropertyPlantAndEquipmentTypeDomain" xlink:title="definition: PropertyPlantAndEquipmentByTypeAxis to PropertyPlantAndEquipmentTypeDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameAxis" xlink:label="PlanNameAxis" xlink:title="PlanNameAxis"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameDomain" xlink:label="PlanNameDomain" xlink:title="PlanNameDomain"/>

<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="PlanNameAxis" xlink:to="PlanNameDomain" xlink:title="definition: PlanNameAxis to PlanNameDomain" use="optional" order="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GranteeStatusAxis" xlink:label="GranteeStatusAxis" xlink:title="GranteeStatusAxis"/>

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2 Previous Filings that this Filing References

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

 7/26/22  Boxlight Corp.                    8-K:1,8,9   7/22/22   16:818K                                   Toppan Merrill/FA
 6/27/22  Boxlight Corp.                    8-K:1,2,9   6/21/22   11:2.1M                                   Toppan Merrill Bridge/FA

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Filing Submission 0001558370-22-017190 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Boxlight Corp. – ‘10-Q’ for 9/30/22 – ‘EX-101.DEF’

On: Wednesday, 11/9/22, at 4:42pm ET · For: 9/30/22 · Accession #: 1558370-22-17190 · File #: 1-37564

Previous ‘10-Q’: ‘10-Q’ on 8/11/22 for 6/30/22 · Next: ‘10-Q’ on 5/10/23 for 3/31/23 · Latest: ‘10-Q’ on 11/8/23 for 9/30/23 · 2 References: To: Boxlight Corp. – ‘8-K’ on 7/26/22 for 7/22/22 To: Boxlight Corp. – ‘8-K’ on 6/27/22 for 6/21/22

Quarterly Report — Form 10-QFiling Table of Contents

‘EX-101.DEF’ — XBRL Definitions — boxl-20220930_def

This Exhibit is an XBRL XML File.

2 Previous Filings that this Filing References

Previous ‘10-Q’: ‘10-Q’ on 8/11/22 for 6/30/22 · Next: ‘10-Q’ on 5/10/23 for 3/31/23 · Latest: ‘10-Q’ on 11/8/23 for 9/30/23 · 2 References:

Quarterly Report — Form 10-Q

Filing Table of Contents