SEC Info - Live Ventures Inc. - ‘10-K’ for 9/30/20

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Live Ventures Inc. – ‘10-K’ for 9/30/20 – ‘EX-101.CAL’

On: Wednesday, 1/13/21, at 5:00pm ET · For: 9/30/20 · Accession #: 1564590-21-1106 · File #: 1-33937

Previous ‘10-K’: ‘10-K’ on 2/10/20 for 9/30/19 · Next: ‘10-K’ on 12/28/21 for 9/30/21 · Latest: ‘10-K’ on 12/22/23 for 9/30/23 · 41 References:

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

 1/13/21  Live Ventures Inc.                10-K        9/30/20  117:17M                                    ActiveDisclosure/FA

Annual Report — Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.32M 
 2: EX-10.35    Material Contract                                   HTML     58K 
 3: EX-10.45    Material Contract                                   HTML     47K 
 4: EX-10.71    Material Contract                                   HTML     35K 
 5: EX-10.72    Material Contract                                   HTML     58K 
 6: EX-10.73    Material Contract                                   HTML     38K 
 7: EX-10.77    Material Contract                                   HTML     45K 
 8: EX-10.79    Material Contract                                   HTML     40K 
 9: EX-10.80    Material Contract                                   HTML     52K 
10: EX-10.84    Material Contract                                   HTML     45K 
11: EX-14.1     Code of Ethics                                      HTML     61K 
12: EX-21.1     Subsidiaries List                                   HTML     33K 
13: EX-23.1     Consent of Expert or Counsel                        HTML     30K 
14: EX-31.1     Certification -- §302 - SOA'02                      HTML     37K 
15: EX-31.2     Certification -- §302 - SOA'02                      HTML     37K 
16: EX-32.1     Certification -- §906 - SOA'02                      HTML     34K 
17: EX-32.2     Certification -- §906 - SOA'02                      HTML     34K 
24: R1          Document and Entity Information                     HTML     95K 
25: R2          Consolidated Balance Sheets                         HTML    150K 
26: R3          Consolidated Balance Sheets (Parenthetical)         HTML     60K 
27: R4          Consolidated Statements of Income (Loss)            HTML    124K 
28: R5          Consolidated Statements of Changes in               HTML     69K 
                Stockholders' Equity                                             
29: R6          Consolidated Statements of Cash Flows               HTML    143K 
30: R7          Background and Basis of Presentation                HTML     40K 
31: R8          Summary of Significant Accounting Policies          HTML     84K 
32: R9          Leases                                              HTML     66K 
33: R10         Acquisitions                                        HTML    199K 
34: R11         Balance Sheet Detail Information                    HTML    216K 
35: R12         Intangibles                                         HTML     49K 
36: R13         Long-Term Debt                                      HTML    288K 
37: R14         Notes Payable, Related Parties                      HTML     84K 
38: R15         Stockholders' Equity                                HTML     40K 
39: R16         Warrants                                            HTML     94K 
40: R17         Stock-Based Compensation                            HTML    190K 
41: R18         Income (Loss) Per Share                             HTML     99K 
42: R19         Related Party Transactions                          HTML     44K 
43: R20         Commitments and Contingencies                       HTML    135K 
44: R21         Income Taxes                                        HTML    177K 
45: R22         Segment Reporting                                   HTML    224K 
46: R23         Subsequent Events                                   HTML     34K 
47: R24         Summary of Significant Accounting Policies          HTML    146K 
                (Policies)                                                       
48: R25         Leases (Tables)                                     HTML     63K 
49: R26         Acquisitions (Tables)                               HTML    194K 
50: R27         Balance Sheet Detail Information (Tables)           HTML    215K 
51: R28         Intangibles (Tables)                                HTML     48K 
52: R29         Long-Term Debt (Tables)                             HTML    255K 
53: R30         Notes Payable, Related Parties (Tables)             HTML     77K 
54: R31         Warrants (Tables)                                   HTML     98K 
55: R32         Stock-Based Compensation (Tables)                   HTML    193K 
56: R33         Income (Loss) Per Share (Tables)                    HTML     96K 
57: R34         Commitments and Contingencies (Tables)              HTML    302K 
58: R35         Income Taxes (Tables)                               HTML    177K 
59: R36         Segment Reporting (Tables)                          HTML    220K 
60: R37         Background and Basis of Presentation - Additional   HTML     34K 
                Information (Details)                                            
61: R38         Summary of Significant Accounting Policies -        HTML    105K 
                Additional Information (Details)                                 
62: R39         Leases - Additional Information (Details)           HTML     63K 
63: R40         Leases - Schedule of Right of Use Assets and Lease  HTML     37K 
                Liabilities (Details)                                            
64: R41         Leases - Schedule of Present Value of Future Lease  HTML     50K 
                Payments (Details)                                               
65: R42         Acquisitions - Additional Information (Detail)      HTML     63K 
66: R43         Acquisitions - Summary of Purchase Price            HTML     87K 
                Allocation of Purchase of Acquired Identifiable                  
                Assets, Liabilities Assumed and Goodwill and                     
                Bargain Purchase Gain (Detail)                                   
67: R44         Acquisitions - Summary of Assets Acquired and       HTML     74K 
                Liabilities Assumed Within Fair Value Hierarchy                  
                (Detail)                                                         
68: R45         Balance Sheet Detail Information - Schedule of      HTML    139K 
                Balance Sheet Detail Information (Details)                       
69: R46         Balance sheet Detail Information - Additional       HTML     42K 
                Information (Details)                                            
70: R47         Intangibles - Additional Information (Details)      HTML     37K 
71: R48         Intangibles - Future Amortization Expense Related   HTML     46K 
                to Intangible Assets (Details)                                   
72: R49         Long Term Debt - Schedule of Long-term Debt         HTML     90K 
                (Details)                                                        
73: R50         Long Term Debt - Schedule of Long-term Debt         HTML     44K 
                (Parenthetical) (Details)                                        
74: R51         Long Term Debt - Schedule of Future Maturities of   HTML     51K 
                Long-term Debt (Details)                                         
75: R52         Long-Term Debt - Bank of America Revolver Loan -    HTML     74K 
                Additional Information (Details)                                 
76: R53         Long-Term Debt - Schedule of Fixed Coverage Ratio   HTML     57K 
                (Details)                                                        
77: R54         Long-Term Debt - Summary of Bank Revolver           HTML     56K 
                (Details)                                                        
78: R55         Long-term Debt - Loan With Encina Business Credit,  HTML    101K 
                LLC - Additional Information (Details)                           
79: R56         Long-Term Debt - Texas Capital Bank Revolver Loan   HTML     71K 
                - Additional Information (Details)                               
80: R57         Long-Term Debt - Crossroads Revolver - Additional   HTML     65K 
                Information (Details)                                            
81: R58         Long-Term Debt - Comvest Term Loan - Additional     HTML     96K 
                Information (Details)                                            
82: R59         Long-Term Debt - Note Payable to the Sellers of     HTML     43K 
                Vintage Stock - Additional Information (Details)                 
83: R60         Long-Term Debt - Equipment Loans - Additional       HTML     75K 
                Information (Details)                                            
84: R61         Long-Term Debt - Lonesome Oak Equipment Loan -      HTML     45K 
                Additional Information (Details)                                 
85: R62         Long-Term Debt - Note Payable to Store Capital      HTML     52K 
                Acquisitions, LLC - Additional Information                       
                (Details)                                                        
86: R63         Long-Term Debt - Marquis PPP Loan - Additional      HTML     41K 
                Information (Details)                                            
87: R64         Long-Term Debt - Precision PPP Loan - Additional    HTML     41K 
                Information (Details)                                            
88: R65         Notes Payable, Related Parties - Schedule of        HTML     48K 
                Long-term Related Parties (Details)                              
89: R66         Notes Payable, Related Parties - Schedule of        HTML     52K 
                Future Maturities of Notes (Details)                             
90: R67         Notes Payable, Related Parties - Additional         HTML     85K 
                Information (Details)                                            
91: R68         Stockholders' Equity - Additional Information       HTML     74K 
                (Details)                                                        
92: R69         Warrants - Summary of Warrant Activity (Details)    HTML     41K 
93: R70         Warrants - Additional Information (Details)         HTML     58K 
94: R71         Warrants - Summary of Information Assuming          HTML     41K 
                Warrants are Exercised and Exchanged for Common                  
                Shares (Details)                                                 
95: R72         Warrants - Summary of Warrants Outstanding and      HTML     47K 
                Exercisable (Details)                                            
96: R73         Stock-Based Compensation - Summary of Stock Option  HTML     58K 
                Activity (Details)                                               
97: R74         Stock-Based Compensation - Additional Information   HTML     39K 
                (Details)                                                        
98: R75         Stock-Based Compensation - Summary of Exercise      HTML     79K 
                Price for Stock Options Outstanding and                          
                Exercisable (Details)                                            
99: R76         Stock-Based Compensation - Summary of Non-Vested    HTML     44K 
                Shares (Details)                                                 
100: R77         Income (Loss) Per Share - Computation of Basic and  HTML     83K  
                Diluted Net Income (Loss) per Share (Details)                    
101: R78         Income (Loss) Per Share - Additional Information    HTML     33K  
                (Details)                                                        
102: R79         Related Party Transactions - Additional             HTML    132K  
                Information (Details)                                            
103: R80         Commitments and Contingencies - Additional          HTML    103K  
                Information (Details)                                            
104: R81         Commitments and Contingencies - Schedule of         HTML     98K  
                Balance Sheet Detail Information (Details)                       
105: R82         Commitments and Contingencies - Summary of          HTML     80K  
                Statement of Operations (Details)                                
106: R83         Commitments and Contingencies - Summary of          HTML     38K  
                Warranty Reserve Activity (Details)                              
107: R84         Income Taxes - Reconciliation of Income Tax         HTML     56K  
                Expense (Details)                                                
108: R85         Income Taxes - Reconciliation between Effective     HTML     53K  
                and Statutory Income Tax Rates (Details)                         
109: R86         Income Taxes - Schedule of Deferred Income Tax      HTML     66K  
                Assets and Liabilities (Details)                                 
110: R87         Income Taxes - Additional Information (Details)     HTML     49K  
111: R88         Segment Reporting - Additional Information          HTML     33K  
                (Details)                                                        
112: R89         Segment Reporting - Summary of Segment Information  HTML     53K  
                on Total Revenue (Details)                                       
113: R90         Segment Reporting - Summary of Segment Information  HTML     69K  
                (Details)                                                        
114: R91         Subsequent Events - Additional Information          HTML     44K  
                (Details)                                                        
116: XML         IDEA XML File -- Filing Summary                      XML    201K  
115: EXCEL       IDEA Workbook of Financial Reports                  XLSX    154K  
18: EX-101.INS  XBRL Instance -- live-20200930                       XML   4.48M 
20: EX-101.CAL  XBRL Calculations -- live-20200930_cal               XML    327K 
21: EX-101.DEF  XBRL Definitions -- live-20200930_def                XML   1.42M 
22: EX-101.LAB  XBRL Labels -- live-20200930_lab                     XML   2.03M 
23: EX-101.PRE  XBRL Presentations -- live-20200930_pre              XML   1.84M 
19: EX-101.SCH  XBRL Schema -- live-20200930                         XSD    320K 
117: ZIP         XBRL Zipped Folder -- 0001564590-21-001106-xbrl      Zip    284K

‘EX-101.CAL’ — XBRL Calculations — live-20200930_cal

This Exhibit is an XBRL XML File.

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<link:roleRef xlink:type="simple" xlink:href="live-20200930.xsd#TemplateLink" roleURI="http://www.live-ventures.com/20200930/role/TemplateLink"/>

<link:roleRef roleURI="http://www.live-ventures.com/20200930/taxonomy/role/StatementCONSOLIDATEDBALANCESHEETS" xlink:href="live-20200930.xsd#Role_StatementCONSOLIDATEDBALANCESHEETS" xlink:type="simple"/>

<link:calculationLink xlink:type="extended" xlink:role="http://www.live-ventures.com/20200930/taxonomy/role/StatementCONSOLIDATEDBALANCESHEETS">

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<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxesReceivable" xlink:type="locator" xlink:label="us-gaap_IncomeTaxesReceivable"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InventoryNet" xlink:type="locator" xlink:label="us-gaap_InventoryNet"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Cash" xlink:type="locator" xlink:label="us-gaap_Cash"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Goodwill" xlink:type="locator" xlink:label="us-gaap_Goodwill"/>

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<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherAssets" xlink:type="locator" xlink:label="us-gaap_OtherAssets"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrent" xlink:type="locator" xlink:label="us-gaap_AssetsCurrent"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Assets" xlink:type="locator" xlink:label="us-gaap_Assets"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtorInPossessionFinancingBorrowingsOutstanding" xlink:type="locator" xlink:label="us-gaap_DebtorInPossessionFinancingBorrowingsOutstanding"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:type="locator" xlink:label="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent"/>

<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermDebtCurrent" xlink:type="locator" xlink:label="us-gaap_LongTermDebtCurrent"/>

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<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent"/>

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<link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:type="locator" xlink:label="us-gaap_ProceedsFromNotesPayable"/>

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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsOther" order="10140.00" priority="2" use="optional" weight="1.00"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="10150.00" priority="2" use="optional" weight="-1.00"/>

</link:calculationLink>

</link:linkbase>

3 Subsequent Filings that Reference this Filing

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

12/22/23  Live Ventures Inc.                10-K        9/30/23  126:14M                                    Workiva Inc Wde… FA01/FA
12/16/22  Live Ventures Inc.                10-K        9/30/22  124:21M                                    Donnelley … Solutions/FA
12/28/21  Live Ventures Inc.                10-K        9/30/21  122:21M                                    Donnelley … Solutions/FA

38 Previous Filings that this Filing References

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

10/02/20  Live Ventures Inc.                8-K:1,2,9   9/30/20    3:883K                                   ActiveDisclosure/FA
 9/28/20  Live Ventures Inc.                8-K/A:1,2,5 7/10/20    5:1.7M                                   ActiveDisclosure/FA
 8/14/20  Live Ventures Inc.                10-Q        6/30/20   96:13M                                    ActiveDisclosure/FA
 7/16/20  Live Ventures Inc.                8-K:1,2,5,8 7/10/20   10:2M                                     ActiveDisclosure/FA
 5/08/20  Live Ventures Inc.                8-K:1,2,9   5/04/20    3:147K                                   ActiveDisclosure/FA
 4/13/20  Live Ventures Inc.                10-Q       12/31/19   92:11M                                    ActiveDisclosure/FA
 2/10/20  Live Ventures Inc.                10-K        9/30/19  109:15M                                    ActiveDisclosure/FA
 2/06/20  Live Ventures Inc.                8-K:1,2,9   1/31/20    5:580K                                   ActiveDisclosure/FA
 9/05/19  Live Ventures Inc.                8-K:1,9     9/03/19    2:85K                                    GlobalOne Filings Inc/FA
 8/14/19  Live Ventures Inc.                10-Q        6/30/19    6:837K                                   GlobalOne Filings Inc/FA
 3/19/19  Live Ventures Inc.                8-K:1,2,9   3/15/19    2:264K                                   GlobalOne Filings Inc/FA
 2/13/19  Live Ventures Inc.                10-Q       12/31/18   74:4.6M                                   GlobalOne Filings Inc/FA
12/27/18  Live Ventures Inc.                10-K        9/30/18   92:6.6M                                   GlobalOne Filings Inc/FA
 8/14/18  Live Ventures Inc.                10-Q        6/30/18   73:5.3M                                   GlobalOne Filings Inc/FA
 6/11/18  Live Ventures Inc.                8-K:1,2,9   6/07/18    5:903K                                   GlobalOne Filings Inc/FA
 3/16/18  Live Ventures Inc.                8-K:1,9     3/15/18    3:92K                                    GlobalOne Filings Inc/FA
 2/14/18  Live Ventures Inc.                10-Q       12/31/17   69:4.5M                                   GlobalOne Filings Inc/FA
 1/18/18  Live Ventures Inc.                10-K        9/30/17   18:1.4M                                   GlobalOne Filings Inc/FA
10/13/17  Live Ventures Inc.                8-K:1,9    10/10/17    2:65K                                    GlobalOne Filings Inc/FA
10/02/17  Live Ventures Inc.                8-K:5,9    10/02/17    4:147K                                   GlobalOne Filings Inc/FA
 5/11/17  Live Ventures Inc.                10-Q        3/31/17   69:4.9M                                   GlobalOne Filings Inc/FA
 2/09/17  Live Ventures Inc.                10-Q       12/31/16   69:4.9M                                   GlobalOne Filings Inc/FA
 1/05/17  Live Ventures Inc.                8-K:5,9     1/03/17    4:152K                                   GlobalOne Filings Inc/FA
12/29/16  Live Ventures Inc.                10-K        9/30/16   95:8.6M                                   GlobalOne Filings Inc/FA
11/25/16  Live Ventures Inc.                8-K:5,9    11/22/16    2:30K                                    GlobalOne Filings Inc/FA
 8/15/16  Live Ventures Inc.                10-Q        6/30/16   70:6.1M                                   Publicease Inc./FA
 2/16/16  Live Ventures Inc.                10-Q       12/31/15   68:3.8M                                   Publicease Inc./FA
 1/13/16  Live Ventures Inc.                10-K        9/30/15   90:7.3M                                   Publicease Inc./FA
10/08/15  Live Ventures Inc.                8-K:5,7,9  10/07/15    3:625K                                   Publicease Inc./FA
 6/23/14  Live Ventures Inc.                DEF 14A     7/11/14    1:759K                                   Publicease Inc./FA
 2/14/14  Live Ventures Inc.                10-Q       12/31/13   53:2.9M                                   Publicease Inc./FA
 1/10/14  Live Ventures Inc.                10-K        9/30/13   79:5.7M                                   Publicease Inc./FA
 5/14/13  Live Ventures Inc.                10-Q        3/31/13   52:3M                                     Publicease Inc./FA
 3/11/13  Live Ventures Inc.                8-K:5,9     3/11/13    2:175K                                   Publicease Inc./FA
 1/15/13  Live Ventures Inc.                10-K        9/30/12   71:4.7M                                   Publicease Inc./FA
 5/15/12  Live Ventures Inc.                10-Q        3/31/12   35:9.2M                                   Toppan Merrill/FA
 9/07/10  Live Ventures Inc.                8-K:5,9     9/07/10    3:173K                                   Toppan Merrill/FA
 8/15/07  Live Ventures Inc.                8-K:5,8,9   8/10/07    3:81K                                    Broadridge Fin’l So… Inc

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Filing Submission 0001564590-21-001106 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Live Ventures Inc. – ‘10-K’ for 9/30/20 – ‘EX-101.CAL’

On: Wednesday, 1/13/21, at 5:00pm ET · For: 9/30/20 · Accession #: 1564590-21-1106 · File #: 1-33937

Annual Report — Form 10-KFiling Table of Contents

‘EX-101.CAL’ — XBRL Calculations — live-20200930_cal

This Exhibit is an XBRL XML File.

3 Subsequent Filings that Reference this Filing

38 Previous Filings that this Filing References

Annual Report — Form 10-K
Filing Table of Contents