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FGI Industries Ltd. – ‘10-Q’ for 9/30/22 – ‘EX-101.CAL’

On:  Monday, 11/14/22, at 4:32pm ET   ·   For:  9/30/22   ·   Accession #:  1558370-22-17791   ·   File #:  1-41207

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

11/14/22  FGI Industries Ltd.               10-Q        9/30/22  101:9.5M                                   Toppan Merrill Bridge/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.15M 
 2: EX-10.1     Material Contract                                   HTML     66K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     33K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     33K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     29K 
11: R1          Document and Entity Information                     HTML     88K 
12: R2          Condensed Consolidated Balance Sheets               HTML    141K 
13: R3          Condensed Consolidated Balance Sheets               HTML     47K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Income and     HTML    131K 
                Comprehensive Income                                             
15: R5          Condensed Consolidated Statements of Changes in     HTML     90K 
                Shareholders' Equity                                             
16: R6          Condensed Consolidated Statements of Cash Flows     HTML    129K 
17: R7          Nature of Business and Organization                 HTML    139K 
18: R8          Summary of Significant Accounting Policies          HTML    130K 
19: R9          Accounts Receivable, Net                            HTML     70K 
20: R10         Inventories, Net                                    HTML     55K 
21: R11         Prepayments and Other Assets                        HTML     41K 
22: R12         Property and Equipment, Net                         HTML     52K 
23: R13         Leases                                              HTML     64K 
24: R14         Short-term Loans                                    HTML     34K 
25: R15         Shareholders' Equity                                HTML     42K 
26: R16         Stock-based Compensation                            HTML     97K 
27: R17         Income Taxes                                        HTML    153K 
28: R18         Related Party Transactions and Balances             HTML     90K 
29: R19         Concentrations of Risks                             HTML     34K 
30: R20         Commitments and Contingencies                       HTML     31K 
31: R21         Segment Information                                 HTML     33K 
32: R22         Summary of Significant Accounting Policies          HTML    183K 
                (Policies)                                                       
33: R23         Nature of Business and Organization (Tables)        HTML    131K 
34: R24         Summary of Significant Accounting Policies          HTML     99K 
                (Tables)                                                         
35: R25         Accounts Receivable, Net (Tables)                   HTML     73K 
36: R26         Inventories, Net (Tables)                           HTML     57K 
37: R27         Prepayments and Other Assets (Tables)               HTML     41K 
38: R28         Property and Equipment, Net (Tables)                HTML     51K 
39: R29         Leases (Tables)                                     HTML     67K 
40: R30         Stock-based Compensation (Tables)                   HTML     89K 
41: R31         Income Taxes (Tables)                               HTML    219K 
42: R32         Related Party Transactions and Balances (Tables)    HTML     87K 
43: R33         Nature of Business and Organization - Ownership by  HTML     43K 
                Parent (Details)                                                 
44: R34         Nature of Business and Organization -               HTML     47K 
                Reorganization - General Information (Details)                   
45: R35         Nature of Business and Organization -               HTML     34K 
                Reorganization - Shared Services Agreement                       
                (Details)                                                        
46: R36         Nature of Business and Organization -               HTML     64K 
                Reorganization - Tabular Disclosure (Details)                    
47: R37         Summary of Significant Accounting Policies -        HTML     30K 
                Liquidity (Details)                                              
48: R38         Summary of Significant Accounting Policies -        HTML     34K 
                Foreign Currency Translation and Transaction                     
                (Details)                                                        
49: R39         Summary of Significant Accounting Policies - Cash   HTML     29K 
                (Details)                                                        
50: R40         Summary of Significant Accounting Policies -        HTML     46K 
                Property and Equipment, Net (Details)                            
51: R41         Summary of Significant Accounting Policies -        HTML     29K 
                Intangible Assets, Net (Details)                                 
52: R42         Summary of Significant Accounting Policies -        HTML     30K 
                Impairment for Long-lived Assets (Details)                       
53: R43         Summary of Significant Accounting Policies -        HTML     30K 
                Revenues - General Information (Details)                         
54: R44         Summary of Significant Accounting Policies -        HTML     49K 
                Revenues - Disaggregation (Details)                              
55: R45         Summary of Significant Accounting Policies -        HTML     41K 
                Recently Issued Accounting Pronouncements                        
                (Details)                                                        
56: R46         Accounts Receivable, Net - Composition (Details)    HTML     37K 
57: R47         Accounts Receivable, Net - Allowance for Doubtful   HTML     33K 
                Accounts Roll Forward (Details)                                  
58: R48         Accounts Receivable, Net - Accrued Defective        HTML     31K 
                Return and Discount Accounts Roll Forward                        
                (Details)                                                        
59: R49         Inventories, Net - Composition (Details)            HTML     34K 
60: R50         Inventories, Net - Inventory Reserves Roll Forward  HTML     31K 
                (Details)                                                        
61: R51         Prepayments and Other Assets (Details)              HTML     34K 
62: R52         Property and Equipment, Net - Composition           HTML     48K 
                (Details)                                                        
63: R53         Property and Equipment, Net - Depreciation Expense  HTML     29K 
                (Details)                                                        
64: R54         Leases - General Information (Details)              HTML     34K 
65: R55         Leases - Operating Lease Cost (Details)             HTML     29K 
66: R56         Leases - Assets and Liabilities (Details)           HTML     36K 
67: R57         Leases - Lease Term and Discount Rate (Details)     HTML     32K 
68: R58         Leases - Maturities of Operating Lease Liabilities  HTML     43K 
                (Details)                                                        
69: R59         Leases - Gross Difference (Details)                 HTML     33K 
70: R60         Short-term Loans - Guarantee (Details)              HTML     31K 
71: R61         Short-term Loans - Bank Loans (Details)             HTML     56K 
72: R62         Short-term Loans - PPP loan (Details)               HTML     35K 
73: R63         Shareholders' Equity - General Information          HTML     46K 
                (Details)                                                        
74: R64         Shareholders' Equity - Offerings (Details)          HTML     45K 
75: R65         Shareholders' Equity - Warrants - General           HTML     56K 
                Information (Details)                                            
76: R66         Shareholders' Equity - Warrants - Fair Value        HTML     59K 
                Measurement Inputs and Techniques (Details)                      
77: R67         Stock-based Compensation - General information      HTML     38K 
                (Details)                                                        
78: R68         Stock-based Compensation - Restricted Shares        HTML     55K 
                (Details)                                                        
79: R69         Stock-based Compensation - Options - Issued         HTML     67K 
                (Details)                                                        
80: R70         Stock-based Compensation - Options - Activity       HTML     53K 
                (Details)                                                        
81: R71         Stock-based Compensation - Options - Fair Value     HTML     30K 
                (Details)                                                        
82: R72         Stock-based Compensation - Options - Fair Value     HTML     39K 
                Assumptions (Details)                                            
83: R73         Stock-based Compensation - Share-based              HTML     34K 
                Compensation Expense (Details)                                   
84: R74         Stock-based Compensation - Options - Unrecognized   HTML     34K 
                share-based Compensation Expense (Details)                       
85: R75         Income Taxes - Pre-tax Income (Details)             HTML     38K 
86: R76         Income Taxes - Components of Income Tax Expense     HTML     57K 
                (Details)                                                        
87: R77         Income Taxes - Effective Income Tax Rate            HTML     45K 
                Reconciliation (Details)                                         
88: R78         Income Taxes - Deferred Tax Assets and Liabilities  HTML     64K 
                (Details)                                                        
89: R79         Income Taxes - Operating Loss Carryforwards         HTML     29K 
                (Details)                                                        
90: R80         Related Party Transactions and Balances -           HTML     46K 
                Prepayments and Other Receivables (Details)                      
91: R81         Related Party Transactions and Balances - Property  HTML     41K 
                Purchase (Details)                                               
92: R82         Related Party Transactions and Balances - Loan      HTML     31K 
                Guarantee by Related Party (Details)                             
93: R83         Concentrations of Risks - Credit Risk (Details)     HTML     44K 
94: R84         Concentrations of Risks - Customer Concentration    HTML     47K 
                Risk (Details)                                                   
95: R85         Concentrations of Risks - Vendor Concentration      HTML     37K 
                Risk (Details)                                                   
96: R86         Segment Information (Details)                       HTML     29K 
99: XML         IDEA XML File -- Filing Summary                      XML    188K 
97: XML         XBRL Instance -- fgi-20220930x10q_htm                XML   2.45M 
98: EXCEL       IDEA Workbook of Financial Reports                  XLSX    167K 
 7: EX-101.CAL  XBRL Calculations -- fgi-20220930_cal                XML    195K 
 8: EX-101.DEF  XBRL Definitions -- fgi-20220930_def                 XML    574K 
 9: EX-101.LAB  XBRL Labels -- fgi-20220930_lab                      XML   1.35M 
10: EX-101.PRE  XBRL Presentations -- fgi-20220930_pre               XML   1.08M 
 6: EX-101.SCH  XBRL Schema -- fgi-20220930                          XSD    204K 
100: JSON        XBRL Instance as JSON Data -- MetaLinks              439±   669K  
101: ZIP         XBRL Zipped Folder -- 0001558370-22-017791-xbrl      Zip    357K

‘EX-101.CAL’   —   XBRL Calculations — fgi-20220930_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<!-- XBRL document created with Toppan Merrill Bridge 10.1.0.3 -->
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<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#StatementCondensedConsolidatedStatementsOfIncomeAndComprehensiveIncome" roleURI="http://fgi-industries.com/role/StatementCondensedConsolidatedStatementsOfIncomeAndComprehensiveIncome" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#StatementCondensedConsolidatedStatementsOfCashFlows" roleURI="http://fgi-industries.com/role/StatementCondensedConsolidatedStatementsOfCashFlows" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosureAccountsReceivableNetCompositionDetails" roleURI="http://fgi-industries.com/role/DisclosureAccountsReceivableNetCompositionDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosureInventoriesNetCompositionDetails" roleURI="http://fgi-industries.com/role/DisclosureInventoriesNetCompositionDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosurePrepaymentsAndOtherAssetsDetails" roleURI="http://fgi-industries.com/role/DisclosurePrepaymentsAndOtherAssetsDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosurePropertyAndEquipmentNetCompositionDetails" roleURI="http://fgi-industries.com/role/DisclosurePropertyAndEquipmentNetCompositionDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosureLeasesAssetsAndLiabilitiesDetails" roleURI="http://fgi-industries.com/role/DisclosureLeasesAssetsAndLiabilitiesDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosureLeasesMaturitiesOfOperatingLeaseLiabilitiesDetails" roleURI="http://fgi-industries.com/role/DisclosureLeasesMaturitiesOfOperatingLeaseLiabilitiesDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosureLeasesGrossDifferenceDetails" roleURI="http://fgi-industries.com/role/DisclosureLeasesGrossDifferenceDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosureIncomeTaxesPreTaxIncomeDetails" roleURI="http://fgi-industries.com/role/DisclosureIncomeTaxesPreTaxIncomeDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosureIncomeTaxesComponentsOfIncomeTaxExpenseDetails" roleURI="http://fgi-industries.com/role/DisclosureIncomeTaxesComponentsOfIncomeTaxExpenseDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosureIncomeTaxesEffectiveIncomeTaxRateReconciliationDetails" roleURI="http://fgi-industries.com/role/DisclosureIncomeTaxesEffectiveIncomeTaxRateReconciliationDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<roleRef xlink:type="simple" xlink:href="fgi-20220930.xsd#DisclosureIncomeTaxesDeferredTaxAssetsAndLiabilitiesDetails" roleURI="http://fgi-industries.com/role/DisclosureIncomeTaxesDeferredTaxAssetsAndLiabilitiesDetails" xmlns="http://www.xbrl.org/2003/linkbase"/>
<calculationLink xlink:role="http://fgi-industries.com/role/StatementCondensedConsolidatedBalanceSheets" xlink:type="extended" xlink:title="00100 - 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="us-gaap_Assets"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent_638040579287286702"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent_638040579287286702" 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_Cash" xlink:label="us-gaap_Cash_638040579287296604"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_638040579287286702" xlink:to="us-gaap_Cash_638040579287296604" 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_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent_638040579287296604"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_638040579287286702" xlink:to="us-gaap_AccountsReceivableNetCurrent_638040579287296604" 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_InventoryNet" xlink:label="us-gaap_InventoryNet_638040579287296604"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_638040579287286702" xlink:to="us-gaap_InventoryNet_638040579287296604" 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_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_638040579287296604"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_638040579287286702" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_638040579287296604" order="4" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedPartiesCurrent" xlink:label="us-gaap_DueFromRelatedPartiesCurrent_638040579287296604"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_638040579287286702" xlink:to="us-gaap_DueFromRelatedPartiesCurrent_638040579287296604" order="5" use="optional" weight="1"/>
<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_638040579287296604"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_638040579287296604" 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_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" xlink:label="us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment_638040579287296604"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment_638040579287296604" 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_IntangibleAssetsNetExcludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_638040579287306535"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment_638040579287296604" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_638040579287306535" 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_OperatingLeaseRightOfUseAsset" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_638040579287306535"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment_638040579287296604" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_638040579287306535" 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_DeferredIncomeTaxAssetsNet" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_638040579287306535"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment_638040579287296604" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_638040579287306535" 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_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent_638040579287306535"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment_638040579287296604" xlink:to="us-gaap_OtherAssetsNoncurrent_638040579287306535" order="4" use="optional" weight="1"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities_638040579287316615"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_Liabilities_638040579287316615" 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_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent_638040579287316615"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities_638040579287316615" xlink:to="us-gaap_LiabilitiesCurrent_638040579287316615" 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_ShortTermBorrowings" xlink:label="us-gaap_ShortTermBorrowings_638040579287316615"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_638040579287316615" xlink:to="us-gaap_ShortTermBorrowings_638040579287316615" 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_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent_638040579287316615"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_638040579287316615" xlink:to="us-gaap_AccountsPayableCurrent_638040579287316615" 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_AccountsPayableRelatedPartiesCurrent" xlink:label="us-gaap_AccountsPayableRelatedPartiesCurrent_638040579287316615"/>
<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_638040579287316615" xlink:to="us-gaap_AccountsPayableRelatedPartiesCurrent_638040579287316615" order="3" use="optional" weight="1"/>
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2 Subsequent Filings that Reference this Filing

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

 3/26/24  FGI Industries Ltd.               10-K       12/31/23  126:27M                                    Toppan Merrill Bridge/FA
 4/17/23  FGI Industries Ltd.               10-K       12/31/22  121:11M                                    Toppan Merrill Bridge/FA
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