SEC Info - Lifeway Foods, Inc. - ‘10-K’ for 12/31/23

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Lifeway Foods, Inc. – ‘10-K’ for 12/31/23 – ‘EX-101.CAL’

On: Wednesday, 3/20/24, at 9:00am ET · For: 12/31/23 · Accession #: 1683168-24-1564 · File #: 0-17363

Previous ‘10-K’: ‘10-K’ on 3/27/23 for 12/31/22 · Latest ‘10-K’: This Filing · 17 References:

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

 3/20/24  Lifeway Foods, Inc.               10-K       12/31/23   82:5.2M                                   GlobalOne Filings Inc/FA

Annual Report — Form 10-K — SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Form 10-K for Dec 2023                              HTML    961K 
 2: EX-21       Subsidiaries List                                   HTML     21K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     20K 
 8: EX-99.1     Press Release                                       HTML    138K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     22K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     22K 
14: R1          Cover                                               HTML     91K 
15: R2          Consolidated Balance Sheets                         HTML    130K 
16: R3          Consolidated Balance Sheets (Parenthetical)         HTML     42K 
17: R4          Consolidated Statements of Operations               HTML    106K 
18: R5          Consolidated Statements of Stockholders' Equity     HTML     61K 
19: R6          Consolidated Statements of Cash Flows               HTML    113K 
20: R7          Pay vs Performance Disclosure                       HTML     34K 
21: R8          Insider Trading Arrangements                        HTML     28K 
22: R9          Basis of presentation                               HTML     25K 
23: R10         Summary of significant accounting policies          HTML     70K 
24: R11         Inventories, net                                    HTML     28K 
25: R12         Property, Plant and Equipment, net                  HTML     36K 
26: R13         Goodwill and Intangible Assets                      HTML     59K 
27: R14         Accrued Expenses                                    HTML     29K 
28: R15         Debt                                                HTML     43K 
29: R16         Leases                                              HTML     34K 
30: R17         Commitments and Contingencies                       HTML     27K 
31: R18         Income taxes                                        HTML     74K 
32: R19         Stock-based and Other Compensation                  HTML     75K 
33: R20         Earnings Per Share                                  HTML     29K 
34: R21         Disaggregation of Revenue, Significant Customers    HTML     57K 
                and Geographic Information                                       
35: R22         Share repurchases                                   HTML     32K 
36: R23         Related party transactions                          HTML     33K 
37: R24         Summary of significant accounting policies          HTML    114K 
                (Policies)                                                       
38: R25         Summary of significant accounting policies          HTML     34K 
                (Tables)                                                         
39: R26         Inventories, net (Tables)                           HTML     28K 
40: R27         Property, Plant and Equipment, net (Tables)         HTML     35K 
41: R28         Goodwill and Intangible Assets (Tables)             HTML     63K 
42: R29         Accrued Expenses (Tables)                           HTML     28K 
43: R30         Debt (Tables)                                       HTML     33K 
44: R31         Leases (Tables)                                     HTML     29K 
45: R32         Income taxes (Tables)                               HTML     76K 
46: R33         Stock-based and Other Compensation (Tables)         HTML     52K 
47: R34         Earnings Per Share (Tables)                         HTML     28K 
48: R35         Disaggregation of Revenue, Significant Customers    HTML     46K 
                and Geographic Information (Tables)                              
49: R36         Summary Of Significant Accounting Policies          HTML     33K 
                (Details - Property useful lives)                                
50: R37         Summary Of Significant Accounting Policies          HTML     33K 
                (Details - Intangible Useful lives)                              
51: R38         Summary of significant accounting policies          HTML     32K 
                (Details Narrative)                                              
52: R39         Inventories, net (Details)                          HTML     31K 
53: R40         Property, Plant and Equipment, net (Details)        HTML     43K 
54: R41         Goodwill and Intangible Assets (Details -           HTML     30K 
                Goodwill)                                                        
55: R42         Goodwill and Intangible Assets (Details - Finite    HTML     43K 
                lived)                                                           
56: R43         Goodwill and Intangible Assets (Details -           HTML     33K 
                Amortization expense on intangible assets)                       
57: R44         Goodwill and Intangible Assets (Details Narrative)  HTML     31K 
58: R45         Accrued Expenses (Details)                          HTML     34K 
59: R46         Debt (Details)                                      HTML     33K 
60: R47         Debt (Details - Maturities)                         HTML     33K 
61: R48         Debt (Details Narrative)                            HTML     50K 
62: R49         Leases (Details)                                    HTML     40K 
63: R50         Leases (Details Narrative)                          HTML     30K 
64: R51         Income taxes (Details - Provision)                  HTML     37K 
65: R52         Income taxes (Details - Reconciliation)             HTML     62K 
66: R53         Income taxes (Details - Deferred tax assets)        HTML     49K 
67: R54         Income taxes (Details - Tax attributes related to   HTML     28K 
                net operating losses )                                           
68: R55         Income taxes (Details - Unrecognized tax benefits)  HTML     28K 
69: R56         Income taxes (Details Narrative)                    HTML     28K 
70: R57         Stock-based and Other Compensation (Details -       HTML     66K 
                Option Activity)                                                 
71: R58         Stock-based and Other Compensation (Details -       HTML     56K 
                Restricted Stock Units)                                          
72: R59         Stock-based and Other Compensation (Details         HTML     73K 
                Narrative)                                                       
73: R60         Earnings Per Share (Details)                        HTML     29K 
74: R61         Disaggregation of Products and Customers (Details)  HTML     54K 
75: R62         Disaggregation of Revenue, Significant Customers    HTML     31K 
                and Geographic Information (Details Narrative)                   
76: R63         Share repurchases (Details Narrative)               HTML     27K 
77: R64         Related party transactions (Details Narrative)      HTML     29K 
79: XML         IDEA XML File -- Filing Summary                      XML    142K 
82: XML         XBRL Instance -- lifeway_i10k-123123_htm             XML    986K 
78: EXCEL       IDEA Workbook of Financial Report Info              XLSX    120K 
10: EX-101.CAL  XBRL Calculations -- lway-20231231_cal               XML    190K 
11: EX-101.DEF  XBRL Definitions -- lway-20231231_def                XML    318K 
12: EX-101.LAB  XBRL Labels -- lway-20231231_lab                     XML    958K 
13: EX-101.PRE  XBRL Presentations -- lway-20231231_pre              XML    750K 
 9: EX-101.SCH  XBRL Schema -- lway-20231231                         XSD    123K 
80: JSON        XBRL Instance as JSON Data -- MetaLinks              440±   619K 
81: ZIP         XBRL Zipped Folder -- 0001683168-24-001564-xbrl      Zip    252K

‘EX-101.CAL’ — XBRL Calculations — lway-20231231_cal

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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:label="loc_us-gaapIncomeTaxReconciliationChangeInEnactedTaxRate"/>

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</link:linkbase>

17 Previous Filings that this Filing References

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

 3/27/23  Lifeway Foods, Inc.               10-K       12/31/22   84:5.4M                                   GlobalOne Filings Inc/FA
11/14/22  Lifeway Foods, Inc.               10-Q        9/30/22   67:4.1M                                   GlobalOne Filings Inc/FA
 9/13/22  Lifeway Foods, Inc.               8-K:1,9     9/06/22   12:314K                                   GlobalOne Filings Inc/FA
 9/02/22  Lifeway Foods, Inc.               8-K:5,9     8/31/22   12:572K                                   GlobalOne Filings Inc/FA
 7/29/22  Lifeway Foods, Inc.               8-K:1,9     7/27/22   12:264K                                   GlobalOne Filings Inc/FA
 8/20/21  Lifeway Foods, Inc.               8-K:1,2,8,9 8/18/21   12:381K                                   GlobalOne Filings Inc/FA
10/06/20  Lifeway Foods, Inc.               8-K:1,9     9/30/20    2:96K                                    GlobalOne Filings Inc/FA
12/10/19  Lifeway Foods, Inc.               8-K:1,8,9  12/10/19    2:134K                                   GlobalOne Filings Inc/FA
 4/15/19  Lifeway Foods, Inc.               10-K       12/31/18   76:3.4M                                   GlobalOne Filings Inc/FA
 1/23/19  Lifeway Foods, Inc.               8-K:5,9     1/18/19    2:143K                                   GlobalOne Filings Inc/FA
11/01/18  Lifeway Foods, Inc.               8-K:5,9    10/26/18    3:144K                                   GlobalOne Filings Inc/FA
 5/11/18  Lifeway Foods, Inc.               8-K:1,2,5,9 5/07/18    2:808K                                   GlobalOne Filings Inc/FA
12/18/15  Lifeway Foods, Inc.               8-K:5,9    12/14/15    7:599K                                   Go2 EDGAR SOLUTIONS… /FA
 4/02/14  Lifeway Foods, Inc.               10-K       12/31/13   71:6.7M                                   Go2 EDGAR SOLUTIONS… /FA
 4/30/03  Lifeway Foods, Inc.               10QSB/A     9/30/02    2:24K                                    Go2 EDGAR SOLUTIONS… /FA
 1/12/00  Lifeway Foods, Inc.               8-K:5,7    12/24/99    3:41K                                    RR Donnelley
10/12/99  Lifeway Foods, Inc.               8-K:5,7    10/01/99    3:189K                                   RR Donnelley

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Filing Submission 0001683168-24-001564 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Lifeway Foods, Inc. – ‘10-K’ for 12/31/23 – ‘EX-101.CAL’

On: Wednesday, 3/20/24, at 9:00am ET · For: 12/31/23 · Accession #: 1683168-24-1564 · File #: 0-17363

Annual Report — Form 10-K — SEA’34Filing Table of Contents

‘EX-101.CAL’ — XBRL Calculations — lway-20231231_cal

This Exhibit is an XBRL File.

17 Previous Filings that this Filing References

Annual Report — Form 10-K — SEA’34

Filing Table of Contents