SEC Info - B2Digital, Inc. - ‘10-K’ for 3/31/22

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B2Digital, Inc. – ‘10-K’ for 3/31/22 – ‘EX-101.CAL’

On: Wednesday, 9/28/22, at 5:00pm ET · For: 3/31/22 · Accession #: 1683168-22-6657 · File #: 0-11882

Previous ‘10-K’: ‘10-K’ on 6/29/21 for 3/31/21 · Latest ‘10-K’: This Filing · 13 References:

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

 9/28/22  B2Digital, Inc.                   10-K        3/31/22   75:7.3M                                   GlobalOne Filings Inc/FA

Annual Report — Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.54M 
 2: EX-10.3     Chairman of the Board and Chief Executive Officer   HTML     44K 
                & President Agreement Dated Effective March 1,                   
                2022 With Greg P. Bell                                           
 3: EX-21.1     List of Subsidiaries                                HTML     19K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     24K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
11: R1          Cover                                               HTML     82K 
12: R2          Consolidated Balance Sheets                         HTML    126K 
13: R3          Consolidated Balance Sheets (Parenthetical)         HTML     39K 
14: R4          Consolidated Statements of Operations               HTML     84K 
15: R5          Consolidated Statements of Operations               HTML     38K 
                (Parenthetical)                                                  
16: R6          Consolidated Statement of Changes in Stockholders'  HTML     74K 
                Deficit                                                          
17: R7          Consolidated Statements of Cash Flows               HTML    128K 
18: R8          Organization and Nature of Business                 HTML     28K 
19: R9          Accounting Policies                                 HTML     58K 
20: R10         Going Concern                                       HTML     25K 
21: R11         Revenue                                             HTML     40K 
22: R12         Property and Equipment                              HTML     39K 
23: R13         Intangible Assets                                   HTML     34K 
24: R14         Business Acquisitions                               HTML     32K 
25: R15         Notes Payable                                       HTML     46K 
26: R16         Convertible Note Payable                            HTML    311K 
27: R17         Derivative Financial Instruments                    HTML     52K 
28: R18         Equity                                              HTML    137K 
29: R19         Leases                                              HTML     62K 
30: R20         Commitments and Contingencies                       HTML     26K 
31: R21         Subsequent Events                                   HTML     36K 
32: R22         Accounting Policies (Policies)                      HTML     92K 
33: R23         Accounting Policies (Tables)                        HTML     29K 
34: R24         Revenue (Tables)                                    HTML     35K 
35: R25         Property and Equipment (Tables)                     HTML     37K 
36: R26         Intangible Assets (Tables)                          HTML     34K 
37: R27         Business Acquisitions (Tables)                      HTML     27K 
38: R28         Notes Payable (Tables)                              HTML     36K 
39: R29         Convertible Note Payable (Tables)                   HTML    309K 
40: R30         Derivative Financial Instruments (Tables)           HTML     53K 
41: R31         Leases (Tables)                                     HTML     50K 
42: R32         Organization and Nature of Business (Details        HTML     22K 
                Narrative)                                                       
43: R33         Accounting Policies (Details)                       HTML     49K 
44: R34         Accounting Policies (Details Narrative)             HTML     40K 
45: R35         Going Concern (Details Narrative)                   HTML     44K 
46: R36         Revenue (Details - Net sales by revenue type)       HTML     29K 
47: R37         Revenue (Details - Deferred revenue)                HTML     26K 
48: R38         Revenue (Details Narrative)                         HTML     24K 
49: R39         Property and Equipment (Details)                    HTML     49K 
50: R40         Property and Equipment (Details Narrative)          HTML     22K 
51: R41         Intangible Assets (Details - Intangible assets,     HTML     34K 
                net)                                                             
52: R42         Intangible Assets (Details - Estimated              HTML     27K 
                amortization expense)                                            
53: R43         Intangible Assets (Details Narrative)               HTML     23K 
54: R44         Business Acquisitions (Details - allocation of      HTML     34K 
                purchase)                                                        
55: R45         Business Acquisitions (Details Narrative)           HTML     40K 
56: R46         Notes Payable (Details)                             HTML     47K 
57: R47         Notes Payable (Details Narrative)                   HTML     55K 
58: R48         Convertible Notes Payable (Details)                 HTML    200K 
59: R49         Convertible Notes Payable (Details - Amortization   HTML    173K 
                expense, interest expense and accrued interest)                  
60: R50         CONVERTIBLE NOTE PAYABLE (Details-debt converted    HTML     54K 
61: R51         Convertible Note Payable (Details Narrative)        HTML     63K 
62: R52         Derivative Financial Instruments (Details -         HTML     33K 
                Derivative liabilities)                                          
63: R53         Derivative Financial Instruments (Details -         HTML     32K 
                Significant inputs)                                              
64: R54         Derivative Financial Instruments (Details - Change  HTML     32K 
                in fair value)                                                   
65: R55         Equity (Details Narrative)                          HTML    336K 
66: R56         Leases (Details - Right-of-use asset)               HTML     27K 
67: R57         Leases (Details - Operating lease liability)        HTML     32K 
68: R58         Leases (Details - Maturity lease liability)         HTML     44K 
69: R59         Leases (Details Narrative)                          HTML     42K 
70: R60         Commitments and Contingencies (Details Narrative)   HTML     23K 
73: XML         IDEA XML File -- Filing Summary                      XML    134K 
71: XML         XBRL Instance -- b2digital_i10k-033122_htm           XML   2.01M 
72: EXCEL       IDEA Workbook of Financial Reports                  XLSX    166K 
 7: EX-101.CAL  XBRL Calculations -- btdg-20220331_cal               XML    171K 
 8: EX-101.DEF  XBRL Definitions -- btdg-20220331_def                XML    607K 
 9: EX-101.LAB  XBRL Labels -- btdg-20220331_lab                     XML    909K 
10: EX-101.PRE  XBRL Presentations -- btdg-20220331_pre              XML    815K 
 6: EX-101.SCH  XBRL Schema -- btdg-20220331                         XSD    185K 
74: JSON        XBRL Instance as JSON Data -- MetaLinks              353±   481K 
75: ZIP         XBRL Zipped Folder -- 0001683168-22-006657-xbrl      Zip    316K

‘EX-101.CAL’ — XBRL Calculations — btdg-20220331_cal

This Exhibit is an XBRL XML File.

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<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" 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_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" 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_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" 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_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" 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_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="btdg-20220331.xsd#BTDG_LeaseLiabilityPresentValueDiscount" xlink:label="loc_BTDGLeaseLiabilityPresentValueDiscount"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_BTDGLeaseLiabilityPresentValueDiscount" xlink:type="arc" weight="-1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://b2digital.com/role/LeasesDetailsNarrative" xlink:title="00000059 - Disclosure - LEASES (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://b2digital.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000060 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)"/>

</link:linkbase>

1 Subsequent Filing that References this Filing

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

 2/09/23  Bell Gregory Phelps               SC 13D                 1:59K  B2Digital, Inc.                   GlobalOne Filings Inc/FA

12 Previous Filings that this Filing References

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

 3/23/22  B2Digital, Inc.                   8-K:5,9     3/17/22   11:193K                                   GlobalOne Filings Inc/FA
 3/02/22  B2Digital, Inc.                   8-K:1,5,9   3/01/22   11:206K                                   GlobalOne Filings Inc/FA
 2/14/22  B2Digital, Inc.                   10-Q       12/31/21   73:6M                                     GlobalOne Filings Inc/FA
 8/25/21  B2Digital, Inc.                   8-K:5,9     7/30/21   11:199K                                   GlobalOne Filings Inc/FA
 7/06/21  B2Digital, Inc.                   POS AM                76:5.3M                                   GlobalOne Filings Inc/FA
 6/29/21  B2Digital, Inc.                   10-K        3/31/21   79:5.1M                                   GlobalOne Filings Inc/FA
12/31/20  B2Digital, Inc.                   S-1                   85:6M                                     GlobalOne Filings Inc/FA
12/03/20  B2Digital, Inc.                   8-K:1,3,5,711/29/20    3:57K                                    GlobalOne Filings Inc/FA
 2/03/20  B2Digital, Inc.                   8-K:1,9     1/28/20    2:49K                                    GlobalOne Filings Inc/FA
 1/09/20  B2Digital, Inc.                   8-K:4,9     1/07/20    2:34K                                    GlobalOne Filings Inc/FA
12/05/19  B2Digital, Inc.                   8-K:1,9    12/02/19    2:47K                                    GlobalOne Filings Inc/FA
 8/21/18  B2Digital, Inc.                   1-A                   14:1.3M                                   GlobalOne Filings Inc/FA

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Filing Submission 0001683168-22-006657 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

B2Digital, Inc. – ‘10-K’ for 3/31/22 – ‘EX-101.CAL’

On: Wednesday, 9/28/22, at 5:00pm ET · For: 3/31/22 · Accession #: 1683168-22-6657 · File #: 0-11882

Annual Report — Form 10-KFiling Table of Contents

‘EX-101.CAL’ — XBRL Calculations — btdg-20220331_cal

This Exhibit is an XBRL XML File.

1 Subsequent Filing that References this Filing

12 Previous Filings that this Filing References

Annual Report — Form 10-K

Filing Table of Contents