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

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

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  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.CAL’   —   XBRL Calculations — boxl-20220930_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<roleRef xlink:type="simple" xlink:href="boxl-20220930.xsd#StatementCondensedConsolidatedStatementsOfCashFlows" roleURI="http://mimio.boxlight.com/role/StatementCondensedConsolidatedStatementsOfCashFlows" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="boxl-20220930.xsd#DisclosureAccountsReceivableTradeDetails" roleURI="http://mimio.boxlight.com/role/DisclosureAccountsReceivableTradeDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="boxl-20220930.xsd#DisclosureInventoriesDetails" roleURI="http://mimio.boxlight.com/role/DisclosureInventoriesDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="boxl-20220930.xsd#DisclosureIntangibleAssetsAssetsByTypeDetails" roleURI="http://mimio.boxlight.com/role/DisclosureIntangibleAssetsAssetsByTypeDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="boxl-20220930.xsd#DisclosureLeasesScheduleOfFutureMinimumLeasePaymentsDetails" roleURI="http://mimio.boxlight.com/role/DisclosureLeasesScheduleOfFutureMinimumLeasePaymentsDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="boxl-20220930.xsd#DisclosureLeasesScheduleOfFutureMinimumLeasePaymentsDetailsCalc2" roleURI="http://mimio.boxlight.com/role/DisclosureLeasesScheduleOfFutureMinimumLeasePaymentsDetailsCalc2" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="boxl-20220930.xsd#DisclosureAccountsPayableAndAccruedExpensesDetails" roleURI="http://mimio.boxlight.com/role/DisclosureAccountsPayableAndAccruedExpensesDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="boxl-20220930.xsd#DisclosureDebtDetails" roleURI="http://mimio.boxlight.com/role/DisclosureDebtDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="ComprehensiveIncomeNetOfTax"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss_638036267555056319"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="NetIncomeLossAvailableToCommonStockholdersBasic"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss_638036267555076197"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_ProfitLoss_638036267555076197" order="1" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit_638036267555076197"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_638036267555076197"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="us-gaap_NonoperatingIncomeExpense_638036267555076197"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_638036267555076197" xlink:to="us-gaap_NonoperatingIncomeExpense_638036267555076197" order="1" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense_638036267555086195"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense_638036267555076197" xlink:to="us-gaap_InterestExpense_638036267555086195" order="1" use="optional" weight="-1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_638036267555086195"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense_638036267555076197" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_638036267555086195" order="2" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="boxl-20220930.xsd#boxl_GainLossOnSettlementOfLiabilitiesNetTotal" xlink:label="boxl_GainLossOnSettlementOfLiabilitiesNetTotal_638036267555086195"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense_638036267555076197" xlink:to="boxl_GainLossOnSettlementOfLiabilitiesNetTotal_638036267555086195" order="3" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeGainLossOnDerivativeNet" xlink:label="us-gaap_DerivativeGainLossOnDerivativeNet_638036267555086195"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit_638036267555086195"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss_638036267555086195" xlink:to="us-gaap_GrossProfit_638036267555086195" order="1" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_638036267555096202"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="us-gaap_CostOfGoodsAndServicesSold_638036267555096202"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses_638036267555096202"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss_638036267555086195" xlink:to="us-gaap_OperatingExpenses_638036267555096202" order="2" use="optional" weight="-1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="us-gaap_GeneralAndAdministrativeExpense_638036267555096202"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses_638036267555096202" xlink:to="us-gaap_GeneralAndAdministrativeExpense_638036267555096202" order="1" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="us-gaap_ResearchAndDevelopmentExpense_638036267555096202"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses_638036267555096202" xlink:to="us-gaap_ResearchAndDevelopmentExpense_638036267555096202" order="2" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DividendsPreferredStock" xlink:label="us-gaap_DividendsPreferredStock_638036267555096202"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_DividendsPreferredStock_638036267555096202" order="2" use="optional" weight="-1"/>
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<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="boxl_ContributionFromSeriesBPreferredShareholders_638036267555096202" order="3" use="optional" weight="1"/>
</calculationLink>
<calculationLink xlink:role="http://mimio.boxlight.com/role/StatementCondensedConsolidatedBalanceSheets" xlink:type="extended" xlink:title="00200 - Statement - Condensed Consolidated Balance Sheets" xmlns="http://www.xbrl.org/2003/linkbase">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets" xlink:label="Assets"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_638036267555116330"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_638036267555246197"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiability" xlink:label="us-gaap_OperatingLeaseLiability_638036267555246197"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_OperatingLeaseLiability_638036267555246197" order="2" use="optional" weight="1"/>
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<calculationLink xlink:role="http://mimio.boxlight.com/role/DisclosureAccountsPayableAndAccruedExpensesDetails" xlink:type="extended" xlink:title="40801 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="AccountsPayableAndAccruedLiabilitiesCurrent"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent_638036267555246197"/>
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<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent_638036267555256291"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_638036267555256291" order="2" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableOtherCurrent" xlink:label="us-gaap_AccountsPayableOtherCurrent_638036267555256291"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableOtherCurrent_638036267555256291" order="3" use="optional" weight="1"/>
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<calculationLink xlink:role="http://mimio.boxlight.com/role/DisclosureDebtDetails" xlink:type="extended" xlink:title="40901 - Disclosure - DEBT (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebt" xlink:label="LongTermDebt"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtCurrent" xlink:label="us-gaap_LongTermDebtCurrent_638036267555256291"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LongTermDebt" xlink:to="us-gaap_LongTermDebtCurrent_638036267555256291" order="1" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="us-gaap_LongTermDebtNoncurrent_638036267555256291"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LongTermDebt" xlink:to="us-gaap_LongTermDebtNoncurrent_638036267555256291" order="2" use="optional" weight="1"/>
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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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