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Live Ventures Inc – ‘10-K’ for 9/30/15 – ‘EX-101.CAL’

On:  Wednesday, 1/13/16, at 5:02pm ET   ·   For:  9/30/15   ·   Accession #:  1019687-16-4810   ·   File #:  1-33937

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

 1/13/16  Live Ventures Inc                 10-K        9/30/15   90:7.3M                                   Publicease Inc/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    687K 
 2: EX-10.15    Purchase Agreement                                  HTML    305K 
 3: EX-10.16    Loan and Security Agreement                         HTML    366K 
 4: EX-10.17    Subordinate Agreement                               HTML    287K 
 5: EX-10.18    Lease Agreement                                     HTML     65K 
 6: EX-23.1     Consent of Experts or Counsel                       HTML     24K 
 7: EX-31.1     Certification -- §302 - SOA'02                      HTML     28K 
 8: EX-31.2     Certification -- §302 - SOA'02                      HTML     28K 
 9: EX-32       Certification -- §906 - SOA'02                      HTML     24K 
16: R1          Document and Entity Information                     HTML     52K 
17: R2          Consolidated Balance Sheets                         HTML    109K 
18: R3          Consolidated Balance Sheets (Parenthetical)         HTML     47K 
19: R4          Consolidated Statements of Operations               HTML     77K 
20: R5          Consolidated Statements of Changes in               HTML     83K 
                Stockholders' Equity                                             
21: R6          Consolidated Statements of Cash Flows               HTML    134K 
22: R7          1. Organization and Basis of Presentation           HTML     34K 
23: R8          2. Summary of Significant Accounting Policies       HTML    108K 
24: R9          3. Balance Sheet Information                        HTML     67K 
25: R10         4. Intangible Assets                                HTML     35K 
26: R11         5. Derivative Liability                             HTML     38K 
27: R12         6. Notes Payable                                    HTML     65K 
28: R13         7. Note Payable, Related Party                      HTML     26K 
29: R14         8. Equity                                           HTML     46K 
30: R15         9. Warrants                                         HTML     58K 
31: R16         10. Stock-based Compensation                        HTML     74K 
32: R17         11. Net Loss Per Share                              HTML     42K 
33: R18         12. Related Party Transactions                      HTML     31K 
34: R19         13. Commitments and Contingencies                   HTML     37K 
35: R20         14. Provision for Income Taxes                      HTML     64K 
36: R21         15. Concentration of Credit Risk                    HTML     32K 
37: R22         16. Business Combinations                           HTML     48K 
38: R23         17. Segment Reporting                               HTML     73K 
39: R24         18. Subsequent Events                               HTML     29K 
40: R25         2. Summary of Significant Accounting Policies       HTML    179K 
                (Policies)                                                       
41: R26         2. Summary of Significant Accounting Policies       HTML     56K 
                (Tables)                                                         
42: R27         3. Balance Sheet Information (Tables)               HTML     79K 
43: R28         4. Intangible Assets (Tables)                       HTML     30K 
44: R29         5. Derivative Liability (Tables)                    HTML     36K 
45: R30         6. Notes Payable (Tables)                           HTML     49K 
46: R31         9. Warrants (Tables)                                HTML     54K 
47: R32         10. Stock-based Compensation (Tables)               HTML     73K 
48: R33         11. Net Loss Per Share (Tables)                     HTML     41K 
49: R34         13. Commitments and Contingencies (Tables)          HTML     30K 
50: R35         14. Provision for Income Taxes (Tables)             HTML     63K 
51: R36         16. Business Combination (Tables)                   HTML     38K 
52: R37         17. Segment Reporting (Tables)                      HTML     68K 
53: R38         1. Organization and Basis of Presentation (Details  HTML     39K 
                Narrative)                                                       
54: R39         2. Summary of Significant Accounting Policies       HTML     55K 
                (Details - List of subsidiaries)                                 
55: R40         2. Summary of Significant Accounting Policies       HTML     39K 
                (Details - Fair value)                                           
56: R41         2. Summary of Significant Accounting Policies       HTML     52K 
                (Details Narrative)                                              
57: R42         3. Balance Sheet Information (Details)              HTML    128K 
58: R43         4. Intangible Assets (Details)                      HTML     41K 
59: R44         4. Intangible Assets (Details Narrative)            HTML     46K 
60: R45         5. Derivative Liability (Details - Assumptions for  HTML     34K 
                fair value)                                                      
61: R46         5. Derivative Liability (Details - Rollfoward)      HTML     33K 
62: R47         6. Notes Payable (Details)                          HTML     44K 
63: R48         6. Notes Payable (Details - Future maturities of    HTML     43K 
                debt)                                                            
64: R49         6. Notes Payable (Details Narrative)                HTML     65K 
65: R50         7. Note Payable, Related Party (Details Narrative)  HTML     34K 
66: R51         8. Equity (Details Narrative)                       HTML     72K 
67: R52         9. Warrants (Details - Warrants Outstanding)        HTML     56K 
68: R53         9. Warrants (Details - Exercise price)              HTML     44K 
69: R54         10. Stock-based Compensation (Details - Option      HTML     56K 
                activity)                                                        
70: R55         10. Stock-based Compensatin (Details - Option       HTML     54K 
                price)                                                           
71: R56         10. Stock-based Compensation (Details - Non         HTML     41K 
                vested)                                                          
72: R57         10. Stock-based Compensation (Details -             HTML     36K 
                Assumptions)                                                     
73: R58         10. Stock-based Compensation (Details Narrative)    HTML     32K 
74: R59         11. Net Loss Per Share (Details - Computation of    HTML     38K 
                loss per share)                                                  
75: R60         11. Net Loss Per Share (Details - Antidilutive      HTML     39K 
                securities)                                                      
76: R61         12. Related Party Transactions (Details Narrative)  HTML     29K 
77: R62         13. Commitments and Contingencies (Details -        HTML     40K 
                Operating lease)                                                 
78: R63         13. Commitments and Contingencies (Details          HTML     30K 
                Narrative)                                                       
79: R64         14. Provision for Income Taxes (Details - Income    HTML     50K 
                tax expense)                                                     
80: R65         14. Provision for Income Taxes (Details -           HTML     60K 
                reconciliation)                                                  
81: R66         14. Provision for Income Taxes (Details - Deferred  HTML     62K 
                tax assets)                                                      
82: R67         14. Provision for Income Taxes (Details Narrative)  HTML     32K 
83: R68         15. Concentration of Credit Risk (Details           HTML     26K 
                Narrative)                                                       
84: R69         16. Business Combinations (Details - Purchase       HTML     50K 
                allocation)                                                      
85: R70         16. Business Combinations (Details - Proforma)      HTML     35K 
86: R71         16. Business Combinations (Details Narrative)       HTML     26K 
87: R72         17. Segment Reporting (Details)                     HTML     59K 
89: XML         IDEA XML File -- Filing Summary                      XML    159K 
88: EXCEL       IDEA Workbook of Financial Reports                  XLSX     93K 
10: EX-101.INS  XBRL Instance -- live-20150930                       XML   1.57M 
12: EX-101.CAL  XBRL Calculations -- live-20150930_cal               XML    234K 
13: EX-101.DEF  XBRL Definitions -- live-20150930_def                XML    481K 
14: EX-101.LAB  XBRL Labels -- live-20150930_lab                     XML   1.12M 
15: EX-101.PRE  XBRL Presentations -- live-20150930_pre              XML    886K 
11: EX-101.SCH  XBRL Schema -- live-20150930                         XSD    167K 
90: ZIP         XBRL Zipped Folder -- 0001019687-16-004810-xbrl      Zip    151K

‘EX-101.CAL’   —   XBRL Calculations — live-20150930_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:roleRef roleURI="http://liveventures.com/role/NotesPayable" xlink:href="live-20150930.xsd#NotesPayable" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/NotePayableRelatedParty" xlink:href="live-20150930.xsd#NotePayableRelatedParty" xlink:type="simple"/>
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<link:roleRef roleURI="http://liveventures.com/role/Stock-basedCompensation" xlink:href="live-20150930.xsd#Stock-basedCompensation" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/NetLossPerShare" xlink:href="live-20150930.xsd#NetLossPerShare" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/RelatedPartyTransactions" xlink:href="live-20150930.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/CommitmentsAndContingencies" xlink:href="live-20150930.xsd#CommitmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/ProvisionForIncomeTaxes" xlink:href="live-20150930.xsd#ProvisionForIncomeTaxes" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/ConcentrationOfCreditRisk" xlink:href="live-20150930.xsd#ConcentrationOfCreditRisk" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/BusinessCombinations" xlink:href="live-20150930.xsd#BusinessCombinations" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/SegmentReporting" xlink:href="live-20150930.xsd#SegmentReporting" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/SubsequentEvents" xlink:href="live-20150930.xsd#SubsequentEvents" xlink:type="simple"/>
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<link:roleRef roleURI="http://liveventures.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="live-20150930.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://liveventures.com/role/WarrantsTables" xlink:href="live-20150930.xsd#WarrantsTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://liveventures.com/role/ProvisionForIncomeTaxesTables" xlink:href="live-20150930.xsd#ProvisionForIncomeTaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/BusinessCombinationTables" xlink:href="live-20150930.xsd#BusinessCombinationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/SegmentReportingTables" xlink:href="live-20150930.xsd#SegmentReportingTables" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/OrganizationAndBasisOfPresentationDetailsNarrative" xlink:href="live-20150930.xsd#OrganizationAndBasisOfPresentationDetailsNarrative" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/SummaryOfSignificantAccountingPoliciesDetails-ListOfSubsidiaries" xlink:href="live-20150930.xsd#SummaryOfSignificantAccountingPoliciesDetails-ListOfSubsidiaries" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/SummaryOfSignificantAccountingPoliciesDetails-FairValue" xlink:href="live-20150930.xsd#SummaryOfSignificantAccountingPoliciesDetails-FairValue" xlink:type="simple"/>
<link:roleRef roleURI="http://liveventures.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="live-20150930.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>
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<link:roleRef roleURI="http://liveventures.com/role/DerivativeLiabilityDetails-Rollfoward" xlink:href="live-20150930.xsd#DerivativeLiabilityDetails-Rollfoward" xlink:type="simple"/>
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<link:roleRef roleURI="http://liveventures.com/role/NotesPayableDetails-FutureMaturitiesOfDebt" xlink:href="live-20150930.xsd#NotesPayableDetails-FutureMaturitiesOfDebt" xlink:type="simple"/>
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5 Subsequent Filings that Reference this Filing

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

12/22/23  Live Ventures Inc.                10-K        9/30/23  126:14M                                    Workiva Inc Wde… FA01/FA
12/16/22  Live Ventures Inc.                10-K        9/30/22  124:21M                                    Donnelley … Solutions/FA
12/28/21  Live Ventures Inc.                10-K        9/30/21  122:21M                                    Donnelley … Solutions/FA
 1/13/21  Live Ventures Inc.                10-K        9/30/20  117:17M                                    ActiveDisclosure/FA
 8/27/20  Live Ventures Inc.                1-A                    6:464K                                   GlobalOne Filings Inc/FA
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