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SPI Energy Co., Ltd. – ‘20-F/A’ for 12/31/20 – ‘EX-101.CAL’

On: Friday, 10/29/21, at 12:05pm ET · For: 12/31/20 · Accession #: 1683168-21-5122 · File #: 1-37678

Previous ‘20-F’: ‘20-F’ on 4/29/21 for 12/31/20 · Next & Latest: ‘20-F/A’ on 11/23/21 for 12/31/20 · 27 References:

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

10/29/21  SPI Energy Co., Ltd.              20-F/A     12/31/20  126:13M                                    GlobalOne Filings Inc/FA

Amendment to Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer — Form 20-F — SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F/A      Amendment No. 1                                     HTML   1.04M 
 2: EX-4.85     Invoice Discounting Agreement Dated on April 19,    HTML     36K 
                2018 by and Between Scottish Pacific (Bfs) Pty                   
                Limited and Solar Juice Pty Ltd.                                 
 3: EX-15.1     Consent of Independent Registered Public            HTML     31K 
                Accounting Firm - Marcum Bernstein & Pinchuk LLP                 
 4: EX-15.2     Consent of Independent Registered Public            HTML     31K 
                Accounting Firm - Marcum Bernstein & Pinchuk LLP                 
11: R1          Document and Entity Information                     HTML     71K 
12: R2          Consolidated Balance Sheets                         HTML    158K 
13: R3          Consolidated Balance Sheets (Parenthetical)         HTML     40K 
14: R4          Consolidated Statements of Operations               HTML    141K 
15: R5          Consolidated Statements of Comprehensive Loss       HTML     67K 
16: R6          Consolidated Statements of Equity (Deficit)         HTML    111K 
17: R7          Consolidated Statements of Cash Flows               HTML    200K 
18: R8          Reconciliation of Cash                              HTML     41K 
19: R9          1. Description of Business and Organization         HTML     47K 
20: R10         2. Liquidity Condition                              HTML     36K 
21: R11         3. Summary of Significant Accounting Policies       HTML    136K 
22: R12         4. Disposition                                      HTML     48K 
23: R13         5. Acquisitions                                     HTML     46K 
24: R14         6. Accounts Receivable, net                         HTML     42K 
25: R15         7. Inventories, net                                 HTML     38K 
26: R16         8. Project Assets, net                              HTML     38K 
27: R17         9. Prepaid Expenses and Other Current Assets, net   HTML     40K 
28: R18         10. Intangible Assets, net                          HTML     50K 
29: R19         11. Property, Plant and Equipment, net              HTML     41K 
30: R20         12. Fair Value Measurement                          HTML     45K 
31: R21         13. Accrued Liabilities                             HTML     39K 
32: R22         14. Short-term Borrowings and Long-term Borrowings  HTML     50K 
33: R23         15. Convertible Bonds                               HTML     49K 
34: R24         16. Amount Due to an Affiliate                      HTML     37K 
35: R25         17. Ordinary Shares                                 HTML     37K 
36: R26         18. Noncontrolling Interests                        HTML     36K 
37: R27         19. Share-based Compensation                        HTML     85K 
38: R28         20. Income Taxes                                    HTML     68K 
39: R29         21. Net Loss Per Share                              HTML     45K 
40: R30         22. Leases                                          HTML     42K 
41: R31         23. Commitments and Contingencies                   HTML     38K 
42: R32         24. Concentration Risk                              HTML     35K 
43: R33         25. Related Party Transactions                      HTML     36K 
44: R34         26. Subsequent Events                               HTML     39K 
45: R35         3. Summary of Significant Accounting Policies       HTML    215K 
                (Policies)                                                       
46: R36         1. Description of Business and Organization         HTML     39K 
                (Tables)                                                         
47: R37         3. Summary of Significant Accounting Policies       HTML     74K 
                (Tables)                                                         
48: R38         4. Disposition (Tables)                             HTML     45K 
49: R39         5. Acquisitions (Tables)                            HTML     38K 
50: R40         6. Accounts Receivable, net (Tables)                HTML     43K 
51: R41         7. Inventories, net (Tables)                        HTML     38K 
52: R42         8. Project Assets, net (Tables)                     HTML     37K 
53: R43         9. Prepaid Expenses and Other Current Assets, net   HTML     38K 
                (Tables)                                                         
54: R44         10. Intangible Assets, net (Tables)                 HTML     50K 
55: R45         11. Property, Plant and Equipment, net (Tables)     HTML     39K 
56: R46         12. Fair Value Measurement (Tables)                 HTML     41K 
57: R47         13. Accrued Liabilities (Tables)                    HTML     37K 
58: R48         14. Short-term Borrowings and Long-term Borrowings  HTML     45K 
                (Tables)                                                         
59: R49         15. Convertible Bonds (Tables)                      HTML     37K 
60: R50         16. Amount Due to an Affiliate (Tables)             HTML     35K 
61: R51         19. Share-based Compensation (Tables)               HTML     92K 
62: R52         20. Income Taxes (Tables)                           HTML     68K 
63: R53         21. Net Loss Per Share (Tables)                     HTML     45K 
64: R54         22. Leases (Tables)                                 HTML     42K 
65: R55         1. Description of Business and Organization         HTML     38K 
                (Details Narrative)                                              
66: R56         2. Going Concern (Details Narrative)                HTML     44K 
67: R57         3. Summary of Significant Accounting Policies       HTML     44K 
                (Details - PPE useful lives)                                     
68: R58         3. Summary of Significant Accounting Policies       HTML     77K 
                (Details - Disaggregation of revenue by revenue                  
                stream)                                                          
69: R59         3. Summary of Significant Accounting Policies       HTML     37K 
                (Details - Contract balance)                                     
70: R60         3. Summary of Significant Accounting Policies       HTML     39K 
                (Details - Capitalized interest)                                 
71: R61         3. Summary of Significant Accounting Policies       HTML     45K 
                (Details Narrative)                                              
72: R62         4. Disposition (Details - Statement of operation)   HTML     64K 
73: R63         4. Disposition (Details Narrative)                  HTML     51K 
74: R64         5. Acquisitions (Details - Allocation of purchase   HTML     67K 
                price)                                                           
75: R65         5. Acquisitions (Details Narrative)                 HTML     69K 
76: R66         6. Accounts Receivable, net (Details - Accounts     HTML     39K 
                receivable)                                                      
77: R67         6. Accounts Receivable, net (Details - Allowance    HTML     43K 
                for Doubtful Accounts)                                           
78: R68         6. Accounts Receivable, net (Details Narrative)     HTML     33K 
79: R69         7. Inventories, net (Details)                       HTML     43K 
80: R70         7. Inventories, net (Details Narrative)             HTML     34K 
81: R71         8. Project Assets, net (Details)                    HTML     40K 
82: R72         8. Project Assets, net (Details Narrative)          HTML     45K 
83: R73         9. Prepaid expenses and other current assets, net   HTML     42K 
                (Details)                                                        
84: R74         9. Prepaid expenses and other current assets, net   HTML     41K 
                (Details Narrative)                                              
85: R75         10. Intangible Assets, net (Details - Intangible    HTML     60K 
                Assets)                                                          
86: R76         10. Intangible Assets, net (Details - Future        HTML     46K 
                Amortization)                                                    
87: R77         10. Intangible Assets, net (Details Narrative)      HTML     37K 
88: R78         11. Property, Plant and Equipment, net (Details)    HTML     57K 
89: R79         11. Property, Plant and Equipment, net (Details     HTML     37K 
                Narrative)                                                       
90: R80         12. Fair value measurement (Details - ILIAD and     HTML     50K 
                Streeterville Capital)                                           
91: R81         12. Fair Value Measurement (Details - Warrants)     HTML     40K 
92: R82         12. Fair Value Measurement (Details Narrative)      HTML     40K 
93: R83         13. Accrued Liabilities (Details)                   HTML     45K 
94: R84         14. Short-term Borrowings and Long-term Borrowings  HTML     53K 
                (Details - Debt)                                                 
95: R85         14. Short-term Borrowings and Long-term Borrowings  HTML     50K 
                (Details - Maturities)                                           
96: R86         14. Short-term Borrowings and Long-term Borrowings  HTML     78K 
                (Details Narrative)                                              
97: R87         15. Convertible Bonds (Details)                     HTML     44K 
98: R88         15. Convertible Bonds (Details Narrative)           HTML     94K 
99: R89         16. Amount Due to an Affiliate (Details)            HTML     40K 
100: R90         16. Amount Due to an Affiliate (Details Narrative)  HTML     45K  
101: R91         17. Ordinary Shares (Details Narrative)             HTML     57K  
102: R92         18. Noncontrolling Interests (Details Narrative)    HTML     51K  
103: R93         19. Share-based Compensation (Details -             HTML     39K  
                Stock-Based Compensation Expense by Award type)                  
104: R94         19. Share-based Compensation (Details -             HTML     42K  
                Compensation expense by line item)                               
105: R95         19. Share-based Compensation (Details -             HTML     46K  
                Assumptions)                                                     
106: R96         19. Share-based Compensation (Details - Option      HTML     91K  
                Activity)                                                        
107: R97         19. Share-based Compensation (Details - Options by  HTML     62K  
                Exercise Price)                                                  
108: R98         19. Share-based Compensation (Details - RSU's)      HTML     51K  
109: R99         19. Share-based Compensation (Details - Non-vested  HTML     84K  
                options)                                                         
110: R100        19. Share-based Compensation (Details Narrative)    HTML     38K  
111: R101        20. Income Taxes (Details - Loss before Provision)  HTML     42K  
112: R102        20. Income Taxes (Details - Provision for income    HTML     60K  
                taxes)                                                           
113: R103        20. Income Taxes (Details - Tax reconciliation)     HTML     62K  
114: R104        20. Income Taxes (Details - Deferred income taxes)  HTML     72K  
115: R105        20. Income Taxes (Details Narrative)                HTML     51K  
116: R106        21. Net Loss Per Share (Details - Basic and         HTML     49K  
                Diluted)                                                         
117: R107        21. Net Loss Per Share (Details - Antidilutive      HTML     42K  
                shares)                                                          
118: R108        22. Leases (Details - Maturity of Lease             HTML     55K  
                Liabilities)                                                     
119: R109        22. Leases (Details - Supplemental information      HTML     35K  
                related to operating leases)                                     
120: R110        22. Leases (Details Narrative)                      HTML     38K  
121: R111        23. Commitments and Contingencies (Details          HTML     33K  
                Narrative)                                                       
122: R112        24. Concentration Risk (Details Narrative)          HTML     39K  
123: R113        25. Related Party Transactions (Details Narrative)  HTML     37K  
125: XML         IDEA XML File -- Filing Summary                      XML    245K  
124: EXCEL       IDEA Workbook of Financial Reports                  XLSX    162K  
 5: EX-101.INS  XBRL Instance -- spi-20201231                        XML   2.39M 
 7: EX-101.CAL  XBRL Calculations -- spi-20201231_cal                XML    350K 
 8: EX-101.DEF  XBRL Definitions -- spi-20201231_def                 XML    755K 
 9: EX-101.LAB  XBRL Labels -- spi-20201231_lab                      XML   1.56M 
10: EX-101.PRE  XBRL Presentations -- spi-20201231_pre               XML   1.25M 
 6: EX-101.SCH  XBRL Schema -- spi-20201231                          XSD    274K 
126: ZIP         XBRL Zipped Folder -- 0001683168-21-005122-xbrl      Zip    216K

‘EX-101.CAL’ — XBRL Calculations — spi-20201231_cal

This Exhibit is an XBRL XML File.

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3 Subsequent Filings that Reference this Filing

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

 4/14/23  SPI Energy Co., Ltd.              10-K       12/31/22  129:11M                                    GlobalOne Filings Inc/FA
 4/01/22  SPI Energy Co., Ltd.              10-K       12/31/21  133:11M                                    GlobalOne Filings Inc/FA
11/23/21  SPI Energy Co., Ltd.              20-F/A     12/31/20  127:8.2M                                   GlobalOne Filings Inc/FA

24 Previous Filings that this Filing References

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

 4/29/21  SPI Energy Co., Ltd.              20-F       12/31/20  128:8.1M                                   GlobalOne Filings Inc/FA
 3/04/21  SPI Energy Co., Ltd.              6-K         2/28/21    3:263K                                   GlobalOne Filings Inc/FA
 2/11/21  SPI Energy Co., Ltd.              6-K         2/28/21    4:320K                                   GlobalOne Filings Inc/FA
 2/02/21  SPI Energy Co., Ltd.              6-K         2/02/21    4:273K                                   GlobalOne Filings Inc/FA
12/07/20  SPI Energy Co., Ltd.              6-K        12/03/20    5:437K                                   GlobalOne Filings Inc/FA
12/04/20  SPI Energy Co., Ltd.              6-K        12/03/20    5:437K                                   GlobalOne Filings Inc/FA
11/13/20  SPI Energy Co., Ltd.              6-K        11/13/20    3:532K                                   GlobalOne Filings Inc/FA
11/04/20  SPI Energy Co., Ltd.              6-K        11/04/20    4:427K                                   GlobalOne Filings Inc/FA
10/28/20  SPI Energy Co., Ltd.              6-K        10/27/20    3:323K                                   GlobalOne Filings Inc/FA
10/08/20  SPI Energy Co., Ltd.              6-K        10/08/20    3:48K                                    GlobalOne Filings Inc/FA
10/01/20  SPI Energy Co., Ltd.              6-K         9/30/20    3:116K                                   GlobalOne Filings Inc/FA
 9/30/20  SPI Energy Co., Ltd.              6-K         9/23/20    3:39K                                    GlobalOne Filings Inc/FA
 6/29/20  SPI Energy Co., Ltd.              20-F       12/31/19  155:16M                                    GlobalOne Filings Inc/FA
 4/30/19  SPI Energy Co., Ltd.              20-F       12/31/18  143:9.5M                                   GlobalOne Filings Inc/FA
12/10/18  SPI Energy Co., Ltd.              20-F       12/31/17  135:9.9M                                   GlobalOne Filings Inc/FA
10/27/17  SPI Energy Co., Ltd.              20-F       12/31/16  161:16M                                    Toppan Merrill/FA
 5/17/16  SPI Energy Co., Ltd.              20-F       12/31/15  146:11M                                    Donnelley … Solutions/FA
 1/04/16  SPI Energy Co., Ltd.              S-8 POS     1/04/16    5:163K                                   Donnelley … Solutions/FA
10/30/15  SPI Energy Co., Ltd.              8-K:1,9    10/30/15    2:54K                                    Donnelley … Solutions/FA
 7/14/15  SPI Energy Co., Ltd.              8-K:1,9     7/13/15    3:117K                                   Donnelley … Solutions/FA
 6/15/15  SPI Energy Co., Ltd.              8-K:1,3,9   6/15/15    3:120K                                   Donnelley … Solutions/FA
 4/17/15  SPI Energy Co., Ltd.              8-K:1,3,9   4/15/15    7:765K                                   RDG Filings/FA
12/18/14  SPI Energy Co., Ltd.              8-K:1,3,9  12/12/14   14:1M                                     RDG Filings/FA
 2/21/14  SPI Energy Co., Ltd.              8-K:1,9    12/26/13    5:153K                                   RDG Filings/FA

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Filing Submission 0001683168-21-005122 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

SPI Energy Co., Ltd. – ‘20-F/A’ for 12/31/20 – ‘EX-101.CAL’

On: Friday, 10/29/21, at 12:05pm ET · For: 12/31/20 · Accession #: 1683168-21-5122 · File #: 1-37678

Amendment to Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer — Form 20-F — SEA’34Filing Table of Contents

‘EX-101.CAL’ — XBRL Calculations — spi-20201231_cal

This Exhibit is an XBRL XML File.

3 Subsequent Filings that Reference this Filing

24 Previous Filings that this Filing References

Amendment to Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer — Form 20-F — SEA’34

Filing Table of Contents