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Grom Social Enterprises, Inc. – ‘10-K’ for 12/31/23 – ‘EX-101.CAL’

On:  Tuesday, 4/16/24, at 5:20pm ET   ·   For:  12/31/23   ·   Accession #:  1683168-24-2468   ·   File #:  1-40409

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

 4/16/24  Grom Social Enterprises, Inc.     10-K       12/31/23  104:9.8M                                   GlobalOne Filings Inc/FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.33M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     31K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     31K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     28K 
10: R1          Cover                                               HTML    101K 
11: R2          Consolidated Balance Sheets                         HTML    164K 
12: R3          Consolidated Balance Sheets (Parenthetical)         HTML     53K 
13: R4          Consolidated Statements of Operations and           HTML    157K 
                Comprehensive Loss                                               
14: R5          Consolidated Statement of Changes in Shareholders'  HTML    119K 
                Equity                                                           
15: R6          Consolidated Statements of Cash Flows               HTML    159K 
16: R7          Pay vs Performance Disclosure                       HTML     39K 
17: R8          Insider Trading Arrangements                        HTML     33K 
18: R9          Nature of Operations                                HTML     34K 
19: R10         Summary of Significant Accounting Policies          HTML    110K 
20: R11         Accounts Receivable, Net                            HTML     38K 
21: R12         Prepaid Expenses and Other Current Assets           HTML     40K 
22: R13         Property and Equipment                              HTML     63K 
23: R14         Other Assets                                        HTML     52K 
24: R15         Leases                                              HTML     45K 
25: R16         Goodwill and Intangible Assets                      HTML     81K 
26: R17         Accounts Payable and Accrued Liabilities            HTML     36K 
27: R18         Related Party Payables and Transactions             HTML     42K 
28: R19         Employee Benefit Plan                               HTML     63K 
29: R20         Debt                                                HTML     93K 
30: R21         Derivative Liabilities                              HTML     52K 
31: R22         Fair Value Measurements                             HTML    101K 
32: R23         Income Taxes                                        HTML     71K 
33: R24         Stockholders? Equity                                HTML    140K 
34: R25         Segment Information                                 HTML     99K 
35: R26         Commitments and Contingencies                       HTML     32K 
36: R27         Subsequent Events                                   HTML     35K 
37: R28         Summary of Significant Accounting Policies          HTML    184K 
                (Policies)                                                       
38: R29         Summary of Significant Accounting Policies          HTML     33K 
                (Tables)                                                         
39: R30         Accounts Receivable, Net (Tables)                   HTML     33K 
40: R31         Prepaid Expenses and Other Current Assets (Tables)  HTML     38K 
41: R32         Property and Equipment (Tables)                     HTML     60K 
42: R33         Other Assets (Tables)                               HTML     52K 
43: R34         Leases (Tables)                                     HTML     42K 
44: R35         Goodwill and Intangible Assets (Tables)             HTML     82K 
45: R36         Accounts Payable and Accrued Liabilities (Tables)   HTML     34K 
46: R37         Employee Benefit Plan (Tables)                      HTML     66K 
47: R38         Debt (Tables)                                       HTML     46K 
48: R39         Derivative Liabilities (Tables)                     HTML     43K 
49: R40         Fair Value Measurements (Tables)                    HTML     96K 
50: R41         Income Taxes (Tables)                               HTML     71K 
51: R42         Stockholders? Equity (Tables)                       HTML     65K 
52: R43         Segment Information (Tables)                        HTML     94K 
53: R44         Summary of Significant Accounting Policies          HTML     41K 
                (Details - Estimated useful lives)                               
54: R45         Summary of Significant Accounting Policies          HTML     61K 
                (Details Narrative)                                              
55: R46         Accounts Receivable, Net (Details)                  HTML     37K 
56: R47         Accounts Receivable, Net (Details Narrative)        HTML     37K 
57: R48         Prepaid Expenses and Other Current Assets           HTML     38K 
                (Details)                                                        
58: R49         Property and Equipment (Details)                    HTML     56K 
59: R50         Property and Equipment (Details Narrative)          HTML     31K 
60: R51         Other Assets (Details - Schedule of other assets)   HTML     38K 
61: R52         Other Assets (Details - Schedule of capitalized     HTML     42K 
                costs)                                                           
62: R53         Other Assets (Details Narrative)                    HTML     29K 
63: R54         Leases (Details - Future minimum payment            HTML     39K 
                obligations)                                                     
64: R55         Leases (Details - Operating right-of-use assets     HTML     34K 
                and related lease liabilities)                                   
65: R56         Leases (Details - amortization of lease             HTML     34K 
                liabilities)                                                     
66: R57         Leases (Details Narrative)                          HTML     36K 
67: R58         Goodwill and Intangible Assets (Details -           HTML     43K 
                Goodwill)                                                        
68: R59         Goodwill and Intangible Assets (Details - Change    HTML     34K 
                in intangible assets)                                            
69: R60         Goodwill and Intangible Assets (Details -           HTML     57K 
                Intangibles)                                                     
70: R61         Goodwill and Intangible Assets (Details -           HTML     43K 
                Amortization schedule)                                           
71: R62         Goodwill and Intangible Assets (Details Narrative)  HTML     47K 
72: R63         Accounts Payable and Accrued Liabilities (Details)  HTML     36K 
73: R64         Accounts Payable and Accrued Liabilities (Details   HTML     29K 
                Narrative)                                                       
74: R65         Related Party Payables and Transactions (Details    HTML     59K 
                Narrative)                                                       
75: R66         Employee Benefit Plan (Details - Defined benefit    HTML     35K 
                liability)                                                       
76: R67         Employee Benefit Plan (Details - Accumulated        HTML     34K 
                benefit cost)                                                    
77: R68         Employee Benefit Plan (Details - Changes in         HTML     37K 
                accumulated benefit cost)                                        
78: R69         Employee Benefit Plan (Details - Actuarial gains)   HTML     44K 
79: R70         Employee Benefit Plan (Details - Assumptions)       HTML     31K 
80: R71         Employee Benefit Plan (Details Narrative)           HTML     29K 
81: R72         Debt (Details - Convertible debentures)             HTML     56K 
82: R73         Debt (Details - Debt maturities)                    HTML     44K 
83: R74         Debt (Details Narrative)                            HTML    165K 
84: R75         Derivative Liabilities (Details - Assumptions)      HTML     45K 
85: R76         Derivative Liabilities (Details - Monte carlo       HTML     45K 
                assumptions)                                                     
86: R77         Derivative Liabilities (Details Narrative)          HTML     56K 
87: R78         Fair Value Measurements (Details - Fair Value       HTML     50K 
                Levels)                                                          
88: R79         Fair Value Measurements (Details - Level 3          HTML     51K 
                Financial liabilities)                                           
89: R80         Income Taxes (Details - Schedule of income tax      HTML     55K 
                expense benefit)                                                 
90: R81         Income Taxes (Details - Reconciliation of income    HTML     52K 
                tax expense benefit)                                             
91: R82         Income Taxes (Details - Schedule of income taxes    HTML     35K 
                payable)                                                         
92: R83         Income Taxes (Details- Schedule of deferred income  HTML     47K 
                taxes)                                                           
93: R84         Income Taxes (Details Narrative)                    HTML     34K 
94: R85         Stockholders' Equity (Details - Warrant activity)   HTML     43K 
95: R86         Stockholders' Equity (Details - Option Activity)    HTML     60K 
96: R87         Stockholders? Equity (Details Narrative)            HTML    257K 
97: R88         Segment Information (Details - Reportable           HTML    131K 
                segments)                                                        
98: R89         Segment Information (Details - Revenue by country)  HTML     40K 
99: R90         Segment Information (Details - Property and         HTML     34K 
                equipment, net by country)                                       
101: XML         IDEA XML File -- Filing Summary                      XML    199K  
104: XML         XBRL Instance -- grom_i10k-123123_htm                XML   2.32M  
100: EXCEL       IDEA Workbook of Financial Report Info              XLSX    209K  
 6: EX-101.CAL  XBRL Calculations -- grom-20231231_cal               XML    253K 
 7: EX-101.DEF  XBRL Definitions -- grom-20231231_def                XML    831K 
 8: EX-101.LAB  XBRL Labels -- grom-20231231_lab                     XML   1.43M 
 9: EX-101.PRE  XBRL Presentations -- grom-20231231_pre              XML   1.22M 
 5: EX-101.SCH  XBRL Schema -- grom-20231231                         XSD    239K 
102: JSON        XBRL Instance as JSON Data -- MetaLinks              639±   903K  
103: ZIP         XBRL Zipped Folder -- 0001683168-24-002468-xbrl      Zip    458K

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

This Exhibit is an XBRL File.

                                                                                                                                                                                
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<link:roleRef roleURI="http://gromsocial.com/role/Cover" xlink:href="grom-20231231.xsd#Cover" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/BalanceSheets" xlink:href="grom-20231231.xsd#BalanceSheets" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/BalanceSheetsParenthetical" xlink:href="grom-20231231.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:href="grom-20231231.xsd#StatementsOfOperationsAndComprehensiveLoss" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/StatementOfChangesInShareholdersEquity" xlink:href="grom-20231231.xsd#StatementOfChangesInShareholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/StatementsOfCashFlows" xlink:href="grom-20231231.xsd#StatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/NatureOfOperations" xlink:href="grom-20231231.xsd#NatureOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="grom-20231231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccountsReceivableNet" xlink:href="grom-20231231.xsd#AccountsReceivableNet" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PrepaidExpensesAndOtherCurrentAssets" xlink:href="grom-20231231.xsd#PrepaidExpensesAndOtherCurrentAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PropertyAndEquipment" xlink:href="grom-20231231.xsd#PropertyAndEquipment" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/OtherAssets" xlink:href="grom-20231231.xsd#OtherAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/Leases" xlink:href="grom-20231231.xsd#Leases" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssets" xlink:href="grom-20231231.xsd#GoodwillAndIntangibleAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccountsPayableAndAccruedLiabilities" xlink:href="grom-20231231.xsd#AccountsPayableAndAccruedLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/RelatedPartyPayablesAndTransactions" xlink:href="grom-20231231.xsd#RelatedPartyPayablesAndTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/EmployeeBenefitPlan" xlink:href="grom-20231231.xsd#EmployeeBenefitPlan" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/Debt" xlink:href="grom-20231231.xsd#Debt" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DerivativeLiabilities" xlink:href="grom-20231231.xsd#DerivativeLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/FairValueMeasurements" xlink:href="grom-20231231.xsd#FairValueMeasurements" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/IncomeTaxes" xlink:href="grom-20231231.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/StockholdersEquity" xlink:href="grom-20231231.xsd#StockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SegmentInformation" xlink:href="grom-20231231.xsd#SegmentInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/CommitmentsAndContingencies" xlink:href="grom-20231231.xsd#CommitmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SubsequentEvents" xlink:href="grom-20231231.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="grom-20231231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="grom-20231231.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccountsReceivableNetTables" xlink:href="grom-20231231.xsd#AccountsReceivableNetTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PrepaidExpensesAndOtherCurrentAssetsTables" xlink:href="grom-20231231.xsd#PrepaidExpensesAndOtherCurrentAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PropertyAndEquipmentTables" xlink:href="grom-20231231.xsd#PropertyAndEquipmentTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/OtherAssetsTables" xlink:href="grom-20231231.xsd#OtherAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/LeasesTables" xlink:href="grom-20231231.xsd#LeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssetsTables" xlink:href="grom-20231231.xsd#GoodwillAndIntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccountsPayableAndAccruedLiabilitiesTables" xlink:href="grom-20231231.xsd#AccountsPayableAndAccruedLiabilitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/EmployeeBenefitPlanTables" xlink:href="grom-20231231.xsd#EmployeeBenefitPlanTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DebtTables" xlink:href="grom-20231231.xsd#DebtTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DerivativeLiabilitiesTables" xlink:href="grom-20231231.xsd#DerivativeLiabilitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/FairValueMeasurementsTables" xlink:href="grom-20231231.xsd#FairValueMeasurementsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/IncomeTaxesTables" xlink:href="grom-20231231.xsd#IncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/StockholdersEquityTables" xlink:href="grom-20231231.xsd#StockholdersEquityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SegmentInformationTables" xlink:href="grom-20231231.xsd#SegmentInformationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SummaryOfSignificantAccountingPoliciesDetails-EstimatedUsefulLives" xlink:href="grom-20231231.xsd#SummaryOfSignificantAccountingPoliciesDetails-EstimatedUsefulLives" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="grom-20231231.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccountsReceivableNetDetails" xlink:href="grom-20231231.xsd#AccountsReceivableNetDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccountsReceivableNetDetailsNarrative" xlink:href="grom-20231231.xsd#AccountsReceivableNetDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PrepaidExpensesAndOtherCurrentAssetsDetails" xlink:href="grom-20231231.xsd#PrepaidExpensesAndOtherCurrentAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PropertyAndEquipmentDetails" xlink:href="grom-20231231.xsd#PropertyAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="grom-20231231.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/OtherAssetsDetails-ScheduleOfOtherAssets" xlink:href="grom-20231231.xsd#OtherAssetsDetails-ScheduleOfOtherAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/OtherAssetsDetails-ScheduleOfCapitalizedCosts" xlink:href="grom-20231231.xsd#OtherAssetsDetails-ScheduleOfCapitalizedCosts" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/OtherAssetsDetailsNarrative" xlink:href="grom-20231231.xsd#OtherAssetsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/LeasesDetails-FutureMinimumPaymentObligations" xlink:href="grom-20231231.xsd#LeasesDetails-FutureMinimumPaymentObligations" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/LeasesDetails-OperatingRight-of-useAssetsAndRelatedLeaseLiabilities" xlink:href="grom-20231231.xsd#LeasesDetails-OperatingRight-of-useAssetsAndRelatedLeaseLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/LeasesDetails-AmortizationOfLeaseLiabilities" xlink:href="grom-20231231.xsd#LeasesDetails-AmortizationOfLeaseLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/LeasesDetailsNarrative" xlink:href="grom-20231231.xsd#LeasesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssetsDetails-Goodwill" xlink:href="grom-20231231.xsd#GoodwillAndIntangibleAssetsDetails-Goodwill" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssetsDetails-ChangeInIntangibleAssets" xlink:href="grom-20231231.xsd#GoodwillAndIntangibleAssetsDetails-ChangeInIntangibleAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssetsDetails-Intangibles" xlink:href="grom-20231231.xsd#GoodwillAndIntangibleAssetsDetails-Intangibles" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssetsDetails-AmortizationSchedule" xlink:href="grom-20231231.xsd#GoodwillAndIntangibleAssetsDetails-AmortizationSchedule" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssetsDetailsNarrative" xlink:href="grom-20231231.xsd#GoodwillAndIntangibleAssetsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccountsPayableAndAccruedLiabilitiesDetails" xlink:href="grom-20231231.xsd#AccountsPayableAndAccruedLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccountsPayableAndAccruedLiabilitiesDetailsNarrative" xlink:href="grom-20231231.xsd#AccountsPayableAndAccruedLiabilitiesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/RelatedPartyPayablesAndTransactionsDetailsNarrative" xlink:href="grom-20231231.xsd#RelatedPartyPayablesAndTransactionsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/EmployeeBenefitPlanDetails-DefinedBenefitLiability" xlink:href="grom-20231231.xsd#EmployeeBenefitPlanDetails-DefinedBenefitLiability" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/EmployeeBenefitPlanDetails-AccumulatedBenefitCost" xlink:href="grom-20231231.xsd#EmployeeBenefitPlanDetails-AccumulatedBenefitCost" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/EmployeeBenefitPlanDetails-ChangesInAccumulatedBenefitCost" xlink:href="grom-20231231.xsd#EmployeeBenefitPlanDetails-ChangesInAccumulatedBenefitCost" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/EmployeeBenefitPlanDetails-ActuarialGains" xlink:href="grom-20231231.xsd#EmployeeBenefitPlanDetails-ActuarialGains" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/EmployeeBenefitPlanDetails-Assumptions" xlink:href="grom-20231231.xsd#EmployeeBenefitPlanDetails-Assumptions" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/EmployeeBenefitPlanDetailsNarrative" xlink:href="grom-20231231.xsd#EmployeeBenefitPlanDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DebtDetails-ConvertibleDebentures" xlink:href="grom-20231231.xsd#DebtDetails-ConvertibleDebentures" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DebtDetails-DebtMaturities" xlink:href="grom-20231231.xsd#DebtDetails-DebtMaturities" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DebtDetailsNarrative" xlink:href="grom-20231231.xsd#DebtDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DerivativeLiabilitiesDetails-Assumptions" xlink:href="grom-20231231.xsd#DerivativeLiabilitiesDetails-Assumptions" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DerivativeLiabilitiesDetails-MonteCarloAssumptions" xlink:href="grom-20231231.xsd#DerivativeLiabilitiesDetails-MonteCarloAssumptions" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DerivativeLiabilitiesDetailsNarrative" xlink:href="grom-20231231.xsd#DerivativeLiabilitiesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/FairValueMeasurementsDetails-FairValueLevels" xlink:href="grom-20231231.xsd#FairValueMeasurementsDetails-FairValueLevels" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/FairValueMeasurementsDetails-Level3FinancialLiabilities" xlink:href="grom-20231231.xsd#FairValueMeasurementsDetails-Level3FinancialLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/IncomeTaxesDetails-ScheduleOfIncomeTaxExpenseBenefit" xlink:href="grom-20231231.xsd#IncomeTaxesDetails-ScheduleOfIncomeTaxExpenseBenefit" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/IncomeTaxesDetails-ReconciliationOfIncomeTaxExpenseBenefit" xlink:href="grom-20231231.xsd#IncomeTaxesDetails-ReconciliationOfIncomeTaxExpenseBenefit" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/IncomeTaxesDetails-ScheduleOfIncomeTaxesPayable" xlink:href="grom-20231231.xsd#IncomeTaxesDetails-ScheduleOfIncomeTaxesPayable" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/IncomeTaxesDetails-ScheduleOfDeferredIncomeTaxes" xlink:href="grom-20231231.xsd#IncomeTaxesDetails-ScheduleOfDeferredIncomeTaxes" xlink:type="simple"/>
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1 Subsequent Filing that References this Filing

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

 5/09/24  Grom Social Enterprises, Inc.     PRE 14C     5/09/24    1:167K                                   GlobalOne Filings Inc/FA

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 1/05/18  Grom Social Enterprises, Inc.     8-K:1,3,8,912/29/17    2:91K                                    GlobalOne Filings Inc/FA
 1/03/18  Grom Social Enterprises, Inc.     8-K:1,7,9  12/27/17    3:289K                                   GlobalOne Filings Inc/FA
12/06/17  Grom Social Enterprises, Inc.     8-K:1,7,8,912/03/17    3:173K                                   GlobalOne Filings Inc/FA
 8/22/17  Grom Social Enterprises, Inc.     8-K:1,5,7,9 8/17/17    6:1.3M                                   GlobalOne Filings Inc/FA
 5/17/17  Grom Social Enterprises, Inc.     8-K:1,9     5/15/17    2:221K                                   GlobalOne Filings Inc/FA
 1/17/17  Grom Social Enterprises, Inc.     8-K:5,8,9   1/11/17    2:68K                                    GlobalOne Filings Inc/FA
 5/06/16  Grom Social Enterprises, Inc.     8-K:1,9     5/05/16    2:64K                                    Publicease Inc./FA
 3/03/16  Grom Social Enterprises, Inc.     S-1/A                  5:959K                                   Publicease Inc./FA
 1/13/16  Grom Social Enterprises, Inc.     S-1                    9:1.7M                                   Publicease Inc./FA
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