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Grom Social Enterprises, Inc. – ‘10-Q’ for 6/30/22 – ‘EX-101.CAL’

On:  Tuesday, 8/16/22, at 3:16pm ET   ·   For:  6/30/22   ·   Accession #:  1683168-22-5837   ·   File #:  1-40409

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

 8/16/22  Grom Social Enterprises, Inc.     10-Q        6/30/22   82:6.8M                                   GlobalOne Filings Inc/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.37M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     25K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     25K 
 4: EX-32       Certification -- §906 - SOA'02                      HTML     21K 
10: R1          Cover                                               HTML     77K 
11: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    163K 
12: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     45K 
                (Parenthetical)                                                  
13: R4          Condensed Consolidated Statements of Operations     HTML    130K 
                and Comprehensive Loss (Unaudited)                               
14: R5          Condensed Consolidated Statements of Operations     HTML     39K 
                and Comprehensive Loss (Unaudited) (Parenthetical)               
15: R6          Condensed Consolidated Statements of Changes in     HTML    157K 
                Stockholders' Equity (Unaudited)                                 
16: R7          Condensed Consolidated Statements of Cash Flows     HTML    136K 
                (Unaudited)                                                      
17: R8          Nature of Operations                                HTML     29K 
18: R9          Summary of Significant Accounting Policies          HTML     37K 
19: R10         Revenues                                            HTML     59K 
20: R11         Inventory                                           HTML     26K 
21: R12         Property and Equipment                              HTML     54K 
22: R13         Other Assets                                        HTML     30K 
23: R14         Leases                                              HTML     37K 
24: R15         Business Combinations                               HTML     47K 
25: R16         Goodwill and Intangible Assets                      HTML    102K 
26: R17         Accrued Liabilities                                 HTML     28K 
27: R18         Related Party Transactions and Payables             HTML     30K 
28: R19         Convertible Notes                                   HTML    104K 
29: R20         Derivative Liability                                HTML     39K 
30: R21         Fair Value Measurements                             HTML     94K 
31: R22         Income Taxes                                        HTML     28K 
32: R23         Stockholders? Equity                                HTML    108K 
33: R24         Commitments and Contingencies                       HTML     26K 
34: R25         Subsequent Events                                   HTML     25K 
35: R26         Summary of Significant Accounting Policies          HTML     46K 
                (Policies)                                                       
36: R27         Revenues (Tables)                                   HTML     45K 
37: R28         Property and Equipment (Tables)                     HTML     51K 
38: R29         Other Assets (Tables)                               HTML     28K 
39: R30         Leases (Tables)                                     HTML     32K 
40: R31         Business Combinations (Tables)                      HTML     42K 
41: R32         Goodwill and Intangible Assets (Tables)             HTML    100K 
42: R33         Accrued Liabilities (Tables)                        HTML     27K 
43: R34         Convertible Notes (Tables)                          HTML     41K 
44: R35         Derivative Liability (Tables)                       HTML     32K 
45: R36         Fair Value Measurements (Tables)                    HTML     63K 
46: R37         Stockholders? Equity (Tables)                       HTML     62K 
47: R38         Revenues (Details - Revenue by segment)             HTML     37K 
48: R39         Revenues (Details - Accounts Receivable)            HTML     32K 
49: R40         Revenues (Details Narrative)                        HTML     35K 
50: R41         Inventory (Details Narrative)                       HTML     27K 
51: R42         Property and Equipment (Details)                    HTML     46K 
52: R43         Property and Equipment (Details Narrative)          HTML     23K 
53: R44         Other Assets (Details)                              HTML     31K 
54: R45         Other Assets (Details Narrative)                    HTML     23K 
55: R46         Leases (Details - Operating right-of-use assets     HTML     28K 
                and related lease liabilities)                                   
56: R47         Leases (Details - Future minimum payment            HTML     39K 
                obligations)                                                     
57: R48         Leases (Details Narrative)                          HTML     32K 
58: R49         Business Combinations (Details)                     HTML     33K 
59: R50         Business Combinations (Details 1)                   HTML     37K 
60: R51         Business Combinations (Details 2)                   HTML     28K 
61: R52         Business Combinations (Details Narrative)           HTML     54K 
62: R53         Goodwill and Intangible Assets (Details -           HTML     65K 
                Intangibles)                                                     
63: R54         Goodwill and Intangible Assets (Details -           HTML     37K 
                Amortization schedule)                                           
64: R55         Goodwill and Intangible Assets (Details Narrative)  HTML     26K 
65: R56         Accrued Liabilities (Details)                       HTML     29K 
66: R57         Related Party Transactions and Payables (Details    HTML     33K 
                Narrative)                                                       
67: R58         Convertible Notes (Details - Convertible            HTML     45K 
                debentures)                                                      
68: R59         Convertible Notes (Details - Debt maturities)       HTML     36K 
69: R60         Convertible Notes (Details Narrative)               HTML    179K 
70: R61         Derivative Liability (Details - Assumptions)        HTML     39K 
71: R62         Derivative Liability (Details Narrative)            HTML     43K 
72: R63         Derivative Liability (Details - Fair Value Levels)  HTML     43K 
73: R64         Derivative Liabilities (Details - Level 3)          HTML     46K 
74: R65         Income Taxes (Details Narrative)                    HTML     23K 
75: R66         Stockholders' Equity (Details - Warrant activity)   HTML     38K 
76: R67         Stockholders' Equity (Details - Option Activity)    HTML     50K 
77: R68         Stockholders? Equity (Details Narrative)            HTML    135K 
80: XML         IDEA XML File -- Filing Summary                      XML    148K 
78: XML         XBRL Instance -- grom_i10q-063022_htm                XML   1.78M 
79: EXCEL       IDEA Workbook of Financial Reports                  XLSX    151K 
 6: EX-101.CAL  XBRL Calculations -- grmm-20220630_cal               XML    206K 
 7: EX-101.DEF  XBRL Definitions -- grmm-20220630_def                XML    649K 
 8: EX-101.LAB  XBRL Labels -- grmm-20220630_lab                     XML   1.06M 
 9: EX-101.PRE  XBRL Presentations -- grmm-20220630_pre              XML    858K 
 5: EX-101.SCH  XBRL Schema -- grmm-20220630                         XSD    181K 
81: JSON        XBRL Instance as JSON Data -- MetaLinks              423±   602K 
82: ZIP         XBRL Zipped Folder -- 0001683168-22-005837-xbrl      Zip    271K

‘EX-101.CAL’   —   XBRL Calculations — grmm-20220630_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:roleRef roleURI="http://gromsocial.com/role/StatementsOfChangesInStockholdersEquity" xlink:href="grmm-20220630.xsd#StatementsOfChangesInStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/StatementsOfCashFlows" xlink:href="grmm-20220630.xsd#StatementsOfCashFlows" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/NatureOfOperations" xlink:href="grmm-20220630.xsd#NatureOfOperations" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="grmm-20220630.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/Revenues" xlink:href="grmm-20220630.xsd#Revenues" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/Inventory" xlink:href="grmm-20220630.xsd#Inventory" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PropertyAndEquipment" xlink:href="grmm-20220630.xsd#PropertyAndEquipment" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/OtherAssets" xlink:href="grmm-20220630.xsd#OtherAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/Leases" xlink:href="grmm-20220630.xsd#Leases" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/BusinessCombinations" xlink:href="grmm-20220630.xsd#BusinessCombinations" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssets" xlink:href="grmm-20220630.xsd#GoodwillAndIntangibleAssets" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccruedLiabilities" xlink:href="grmm-20220630.xsd#AccruedLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/RelatedPartyTransactionsAndPayables" xlink:href="grmm-20220630.xsd#RelatedPartyTransactionsAndPayables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/ConvertibleNotes" xlink:href="grmm-20220630.xsd#ConvertibleNotes" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DerivativeLiability" xlink:href="grmm-20220630.xsd#DerivativeLiability" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/FairValueMeasurements" xlink:href="grmm-20220630.xsd#FairValueMeasurements" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/IncomeTaxes" xlink:href="grmm-20220630.xsd#IncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/StockholdersEquity" xlink:href="grmm-20220630.xsd#StockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/CommitmentsAndContingencies" xlink:href="grmm-20220630.xsd#CommitmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SubsequentEvents" xlink:href="grmm-20220630.xsd#SubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="grmm-20220630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/RevenuesTables" xlink:href="grmm-20220630.xsd#RevenuesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PropertyAndEquipmentTables" xlink:href="grmm-20220630.xsd#PropertyAndEquipmentTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/OtherAssetsTables" xlink:href="grmm-20220630.xsd#OtherAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/LeasesTables" xlink:href="grmm-20220630.xsd#LeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/BusinessCombinationsTables" xlink:href="grmm-20220630.xsd#BusinessCombinationsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssetsTables" xlink:href="grmm-20220630.xsd#GoodwillAndIntangibleAssetsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccruedLiabilitiesTables" xlink:href="grmm-20220630.xsd#AccruedLiabilitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/ConvertibleNotesTables" xlink:href="grmm-20220630.xsd#ConvertibleNotesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/DerivativeLiabilityTables" xlink:href="grmm-20220630.xsd#DerivativeLiabilityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/FairValueMeasurementsTables" xlink:href="grmm-20220630.xsd#FairValueMeasurementsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/StockholdersEquityTables" xlink:href="grmm-20220630.xsd#StockholdersEquityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/RevenuesDetails-RevenueBySegment" xlink:href="grmm-20220630.xsd#RevenuesDetails-RevenueBySegment" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/RevenuesDetails-AccountsReceivable" xlink:href="grmm-20220630.xsd#RevenuesDetails-AccountsReceivable" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/RevenuesDetailsNarrative" xlink:href="grmm-20220630.xsd#RevenuesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/InventoryDetailsNarrative" xlink:href="grmm-20220630.xsd#InventoryDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PropertyAndEquipmentDetails" xlink:href="grmm-20220630.xsd#PropertyAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="grmm-20220630.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/OtherAssetsDetails" xlink:href="grmm-20220630.xsd#OtherAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/OtherAssetsDetailsNarrative" xlink:href="grmm-20220630.xsd#OtherAssetsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/LeasesDetails-OperatingRight-of-useAssetsAndRelatedLeaseLiabilities" xlink:href="grmm-20220630.xsd#LeasesDetails-OperatingRight-of-useAssetsAndRelatedLeaseLiabilities" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/LeasesDetails-FutureMinimumPaymentObligations" xlink:href="grmm-20220630.xsd#LeasesDetails-FutureMinimumPaymentObligations" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/LeasesDetailsNarrative" xlink:href="grmm-20220630.xsd#LeasesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/BusinessCombinationsDetails" xlink:href="grmm-20220630.xsd#BusinessCombinationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/BusinessCombinationsDetails1" xlink:href="grmm-20220630.xsd#BusinessCombinationsDetails1" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/BusinessCombinationsDetails2" xlink:href="grmm-20220630.xsd#BusinessCombinationsDetails2" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/BusinessCombinationsDetailsNarrative" xlink:href="grmm-20220630.xsd#BusinessCombinationsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssetsDetails-Intangibles" xlink:href="grmm-20220630.xsd#GoodwillAndIntangibleAssetsDetails-Intangibles" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssetsDetails-AmortizationSchedule" xlink:href="grmm-20220630.xsd#GoodwillAndIntangibleAssetsDetails-AmortizationSchedule" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/GoodwillAndIntangibleAssetsDetailsNarrative" xlink:href="grmm-20220630.xsd#GoodwillAndIntangibleAssetsDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/AccruedLiabilitiesDetails" xlink:href="grmm-20220630.xsd#AccruedLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/RelatedPartyTransactionsAndPayablesDetailsNarrative" xlink:href="grmm-20220630.xsd#RelatedPartyTransactionsAndPayablesDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/ConvertibleNotesDetails-ConvertibleDebentures" xlink:href="grmm-20220630.xsd#ConvertibleNotesDetails-ConvertibleDebentures" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/ConvertibleNotesDetails-DebtMaturities" xlink:href="grmm-20220630.xsd#ConvertibleNotesDetails-DebtMaturities" xlink:type="simple"/>
<link:roleRef roleURI="http://gromsocial.com/role/ConvertibleNotesDetailsNarrative" xlink:href="grmm-20220630.xsd#ConvertibleNotesDetailsNarrative" xlink:type="simple"/>
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<link:roleRef roleURI="http://gromsocial.com/role/DerivativeLiabilityDetails-FairValueLevels" xlink:href="grmm-20220630.xsd#DerivativeLiabilityDetails-FairValueLevels" xlink:type="simple"/>
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<link:roleRef roleURI="http://gromsocial.com/role/StockholdersEquityDetailsNarrative" xlink:href="grmm-20220630.xsd#StockholdersEquityDetailsNarrative" xlink:type="simple"/>
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<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1"/>
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<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill"/>
<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill"/>
<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1"/>
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8 Subsequent Filings that Reference this Filing

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

 2/14/23  Grom Social Enterprises, Inc.     424B3                  1:1.9M                                   GlobalOne Filings Inc/FA
 2/02/23  Grom Social Enterprises, Inc.     S-1                   83:7.9M                                   GlobalOne Filings Inc/FA
12/12/22  Grom Social Enterprises, Inc.     424B4                  1:1.9M                                   GlobalOne Filings Inc/FA
12/07/22  Grom Social Enterprises, Inc.     S-1/A                 81:7.9M                                   GlobalOne Filings Inc/FA
12/06/22  Grom Social Enterprises, Inc.     S-1/A                 88:9M                                     GlobalOne Filings Inc/FA
11/09/22  Grom Social Enterprises, Inc.     S-1                   82:8M                                     GlobalOne Filings Inc/FA
10/17/22  Grom Social Enterprises, Inc.     DEF 14C    10/17/22    1:130K                                   GlobalOne Filings Inc/FA
10/05/22  Grom Social Enterprises, Inc.     PRE 14C    10/31/22    1:130K                                   GlobalOne Filings Inc/FA
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