SEC Info - Zevia PBC - ‘10-Q’ for 9/30/22

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Zevia PBC – ‘10-Q’ for 9/30/22 – ‘EX-101.CAL’

On: Thursday, 11/10/22, at 4:27pm ET · For: 9/30/22 · Accession #: 950170-22-24519 · File #: 1-40630

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

11/10/22  Zevia PBC                         10-Q        9/30/22   76:10M                                    Donnelley … Solutions/FA

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   3.40M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     31K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     31K 
 4: EX-32       Certification -- §906 - SOA'02                      HTML     27K 
10: R1          Cover Page                                          HTML     82K 
11: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    128K 
12: R3          Condensed Consolidated Balance Sheets               HTML     42K 
                (Parenthetical) (Unaudited)                                      
13: R4          Condensed Consolidated Statements of Operations     HTML    113K 
                and Comprehensive Income (Loss) (Unaudited)                      
14: R5          Consolidated Statements of Changes in Redeemable    HTML    186K 
                Convertible Preferred Units and Equity (Deficit)                 
15: R6          Condensed Consolidated Statements of Cash Flows     HTML    123K 
                (Unaudited)                                                      
16: R7          Condensed Consolidated Statements of Cash Flows     HTML     25K 
                (Parenthetical) (Unaudited)                                      
17: R8          Description of Business and Basis of Presentation   HTML     33K 
18: R9          Summary of Significant Accounting Policies          HTML    115K 
19: R10         Revenues                                            HTML     96K 
20: R11         Inventories                                         HTML     40K 
21: R12         Property and Equipment, Net                         HTML     76K 
22: R13         Intangible Assets, Net                              HTML     67K 
23: R14         Debt                                                HTML     38K 
24: R15         Leases                                              HTML     76K 
25: R16         Commitments And Contingencies                       HTML     27K 
26: R17         Balance Sheet Components                            HTML     48K 
27: R18         Equity-Based Compensation                           HTML    161K 
28: R19         Redeemable Convertible Preferred Units              HTML     25K 
29: R20         Segment Reporting                                   HTML     29K 
30: R21         Major Customers, Accounts Receivable and Vendor     HTML    119K 
                Concentration                                                    
31: R22         Loss Per Share                                      HTML    174K 
32: R23         Income Taxes And Tax Receivable Agreement           HTML     40K 
33: R24         Summary of Significant Accounting Policies          HTML    124K 
                (Policies)                                                       
34: R25         Summary of Significant Accounting Policies          HTML     95K 
                (Tables)                                                         
35: R26         Revenues (Tables)                                   HTML     90K 
36: R27         Inventories (Tables)                                HTML     41K 
37: R28         Property and Equipment, Net (Tables)                HTML     71K 
38: R29         Intangible Assets, Net (Tables)                     HTML     65K 
39: R30         Leases (Tables)                                     HTML     77K 
40: R31         Balance Sheet Components (Tables)                   HTML     47K 
41: R32         Equity Based Compensation (Tables)                  HTML    146K 
42: R33         Major Customers, Accounts Receivable and Vendor     HTML    128K 
                Concentration (Tables)                                           
43: R34         Loss Per Share (Tables)                             HTML    172K 
44: R35         Description of Business and Basis of Presentation   HTML     43K 
                - Additional Information (Detail)                                
45: R36         Summary of Significant Accounting Policies -        HTML     38K 
                Summary of Reclassification Adjustments on Cost of               
                Goods Sold, Gross Profit, and Selling and                        
                Marketing Expenses of Condensed Consolidated                     
                Statements of Operations and Comprehensive Loss                  
                (Detail)                                                         
46: R37         Summary of Significant Accounting Policies -        HTML     24K 
                Additional Information (Details)                                 
47: R38         Summary of Significant Accounting Policies -        HTML     40K 
                Summary of Reclassifications of Consolidated                     
                Statement of Cash Flows (Detail)                                 
48: R39         Revenues - Summary of Disaggregation of Revenue     HTML     37K 
                (Detail)                                                         
49: R40         Revenues - Additional Information (Detail)          HTML     24K 
50: R41         Inventories - Summary of Inventories (Detail)       HTML     29K 
51: R42         Property and Equipment, Net - Summary of Property   HTML     48K 
                and Equipment (Detail)                                           
52: R43         Property and Equipment, Net - Additional            HTML     25K 
                Information (Detail)                                             
53: R44         Intangible Assets, Net - Summary of Intangible      HTML     37K 
                Assets (Detail)                                                  
54: R45         Intangible Assets, Net - Summary of Expected        HTML     33K 
                Amortization Expense for Intangible Assets with                  
                Definite Lives (Detail)                                          
55: R46         Intangible Assets, Net - Additional Information     HTML     28K 
                (Detail)                                                         
56: R47         Debt - Additional Information (Detail)              HTML     45K 
57: R48         Leases - Additional Information (Detail)            HTML     27K 
58: R49         Leases - Summary of Lease Costs As Follows          HTML     32K 
                (Detail)                                                         
59: R50         Leases - Summary of Maturities of Lease Payments    HTML     32K 
                Under Non Cancellable Leases Were As Follows                     
                (Detail)                                                         
60: R51         Balance Sheet Components - Summary of Accrued       HTML     32K 
                Expenses and Other Current Liabilities (Details)                 
61: R52         Equity-Based Compensation - Additional Information  HTML     57K 
                (Detail)                                                         
62: R53         Equity Based Compensation - Fair Value of Stock     HTML     41K 
                Options Granted Estimated on the Date of Grant                   
                Using the Black-Scholes Option (Details)                         
63: R54         Equity Based Compensation - Summary of Stock        HTML     68K 
                Option Activity (Details)                                        
64: R55         Equity Based Compensation - Summary of Restricted   HTML     54K 
                Stock Unit Activity (Details)                                    
65: R56         Equity-Based Compensation - Summary of Restricted   HTML     24K 
                Stock Unit Activity (Parenthetical) (Details)                    
66: R57         Redeemable Convertible Preferred Units -            HTML     24K 
                Additional Information (Details)                                 
67: R58         Major Customers, Accounts Receivable And Vendor     HTML     58K 
                Concentration - Summary Sales to Significant                     
                Customers (Detail)                                               
68: R59         Major Customers, Accounts Receivable And Vendor     HTML     38K 
                Concentration - Additional Information (Detail)                  
69: R60         Loss Per Share - Summary of Computation of Basic    HTML     79K 
                and Diluted Earnings per Share (Detail)                          
70: R61         Loss Per Share - Summary of Antidilutive            HTML     35K 
                Securities Excluded From Computation of Earnings                 
                Per Share (Detail)                                               
71: R62         Income Taxes And Tax Receivable Agreement           HTML     38K 
                (Additional Information) (Details)                               
74: XML         IDEA XML File -- Filing Summary                      XML    139K 
72: XML         XBRL Instance -- zvia-20220930_htm                   XML   2.39M 
73: EXCEL       IDEA Workbook of Financial Reports                  XLSX    130K 
 6: EX-101.CAL  XBRL Calculations -- zvia-20220930_cal               XML    136K 
 5: EX-101.DEF  XBRL Definitions -- zvia-20220930_def                XML    750K 
 9: EX-101.LAB  XBRL Labels -- zvia-20220930_lab                     XML   1.26M 
 7: EX-101.PRE  XBRL Presentations -- zvia-20220930_pre              XML    975K 
 8: EX-101.SCH  XBRL Schema -- zvia-20220930                         XSD    169K 
75: JSON        XBRL Instance as JSON Data -- MetaLinks              374±   607K 
76: ZIP         XBRL Zipped Folder -- 0000950170-22-024519-xbrl      Zip    327K

‘EX-101.CAL’ — XBRL Calculations — zvia-20220930_cal

This Exhibit is an XBRL XML File.

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<link:roleRef roleURI="http://www.zevia.com/20220930/taxonomy/role/StatementCondensedConsolidatedBalanceSheetsUnaudited" xlink:href="zvia-20220930.xsd#StatementCondensedConsolidatedBalanceSheetsUnaudited" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.zevia.com/20220930/taxonomy/role/StatementCondensedConsolidatedStatementsOfOperationsAndComprehensiveIncomeLossUnaudited2" xlink:href="zvia-20220930.xsd#StatementCondensedConsolidatedStatementsOfOperationsAndComprehensiveIncomeLossUnaudited2" xlink:type="simple"/>

<link:roleRef roleURI="http://www.zevia.com/20220930/taxonomy/role/StatementCondensedConsolidatedStatementsOfCashFlowsUnaudited" xlink:href="zvia-20220930.xsd#StatementCondensedConsolidatedStatementsOfCashFlowsUnaudited" xlink:type="simple"/>

<link:roleRef roleURI="http://www.zevia.com/20220930/taxonomy/role/DisclosureInventoriesSummaryOfInventoriesDetail" xlink:href="zvia-20220930.xsd#DisclosureInventoriesSummaryOfInventoriesDetail" xlink:type="simple"/>

<link:roleRef roleURI="http://www.zevia.com/20220930/taxonomy/role/PropertyAndEquipmentNetSummaryOfPropertyAndEquipmentDetail" xlink:href="zvia-20220930.xsd#PropertyAndEquipmentNetSummaryOfPropertyAndEquipmentDetail" xlink:type="simple"/>

<link:roleRef roleURI="http://www.zevia.com/20220930/taxonomy/role/IntangibleAssetsNetSummaryOfIntangibleAssetsDetail" xlink:href="zvia-20220930.xsd#IntangibleAssetsNetSummaryOfIntangibleAssetsDetail" xlink:type="simple"/>

<link:roleRef roleURI="http://www.zevia.com/20220930/taxonomy/role/LeasesSummaryOfMaturitiesOfLeasePaymentsUnderNonCancellableLeasesWereAsFollowsDetail" xlink:href="zvia-20220930.xsd#LeasesSummaryOfMaturitiesOfLeasePaymentsUnderNonCancellableLeasesWereAsFollowsDetail" xlink:type="simple"/>

<link:roleRef roleURI="http://www.zevia.com/20220930/taxonomy/role/DisclosureBalanceSheetComponentsSummaryOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" xlink:href="zvia-20220930.xsd#DisclosureBalanceSheetComponentsSummaryOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" xlink:type="simple"/>

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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_MinorityInterest" order="0" weight="1" use="optional"/>

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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableCurrent" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="1" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquity" order="1" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AdditionalPaidInCapital" order="1" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_LiabilitiesCurrent" order="1" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_TemporaryEquityCarryingAmountAttributableToParent" order="1" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="zvia_Accruedexpensesandothercurrentliabilitiesnet" order="1" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="2" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_CommitmentsAndContingencies" order="2" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" order="3" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="3" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="zvia_ClassBCommonStockValue" order="3" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherAssetsNoncurrent" order="4" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="zvia_ClassACommonStockValue" order="4" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_PreferredStockValue" order="5" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_MembersCapital" order="6" weight="1" use="optional"/>

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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Cash" xlink:label="us-gaap_Cash"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest" xlink:label="us-gaap_MinorityInterest"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:label="us-gaap_TemporaryEquityCarryingAmountAttributableToParent"/>

<link:loc xlink:type="locator" xlink:href="zvia-20220930.xsd#zvia_Accruedexpensesandothercurrentliabilitiesnet" xlink:label="zvia_Accruedexpensesandothercurrentliabilitiesnet"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermInvestments" xlink:label="us-gaap_ShortTermInvestments"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="us-gaap_CommitmentsAndContingencies"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill"/>

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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent"/>

<link:loc xlink:type="locator" xlink:href="zvia-20220930.xsd#zvia_ClassACommonStockValue" xlink:label="zvia_ClassACommonStockValue"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MembersCapital" xlink:label="us-gaap_MembersCapital"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.zevia.com/20220930/taxonomy/role/DisclosureLeasesSummaryOfMaturitiesOfLeasePaymentsUnderNonCancellableLeasesWereAsFollowsDetail2">

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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_OperatingLeaseLiability" order="2" weight="1" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiability" xlink:label="us-gaap_OperatingLeaseLiability"/>

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<link:loc xlink:type="locator" xlink:href="zvia-20220930.xsd#zvia_ProceedsFromCancellationOfOptionsInInitialPublicOffering" xlink:label="zvia_ProceedsFromCancellationOfOptionsInInitialPublicOffering"/>

<link:loc xlink:type="locator" xlink:href="zvia-20220930.xsd#zvia_PaymentsForStockOptionsCancellation" xlink:label="zvia_PaymentsForStockOptionsCancellation"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsOfStockIssuanceCosts" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.zevia.com/20220930/taxonomy/role/DisclosureInventoriesSummaryOfInventoriesDetail">

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryRawMaterialsNetOfReserves" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryFinishedGoodsNetOfReserves" order="1" weight="1" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryRawMaterialsNetOfReserves" xlink:label="us-gaap_InventoryRawMaterialsNetOfReserves"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:label="us-gaap_InventoryFinishedGoodsNetOfReserves"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.zevia.com/20220930/taxonomy/role/PropertyAndEquipmentNetSummaryOfPropertyAndEquipmentDetail">

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="1" weight="-1" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.zevia.com/20220930/taxonomy/role/IntangibleAssetsNetSummaryOfIntangibleAssetsDetail">

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet" order="1" weight="1" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.zevia.com/20220930/taxonomy/role/LeasesSummaryOfMaturitiesOfLeasePaymentsUnderNonCancellableLeasesWereAsFollowsDetail">

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" order="1" weight="1" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.zevia.com/20220930/taxonomy/role/DisclosureBalanceSheetComponentsSummaryOfAccruedExpensesAndOtherCurrentLiabilitiesDetails">

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="zvia_Accruedexpensesandothercurrentliabilitiesnet" xlink:to="us-gaap_AccruedEmployeeBenefitsCurrent" order="0" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="zvia_Accruedexpensesandothercurrentliabilitiesnet" xlink:to="us-gaap_AccruedMarketingCostsCurrent" order="1" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="zvia_Accruedexpensesandothercurrentliabilitiesnet" xlink:to="us-gaap_DepositLiabilityCurrent" order="2" weight="1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="zvia_Accruedexpensesandothercurrentliabilitiesnet" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent" order="3" weight="1" use="optional"/>

<link:loc xlink:type="locator" xlink:href="zvia-20220930.xsd#zvia_Accruedexpensesandothercurrentliabilitiesnet" xlink:label="zvia_Accruedexpensesandothercurrentliabilitiesnet"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedEmployeeBenefitsCurrent" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedMarketingCostsCurrent" xlink:label="us-gaap_AccruedMarketingCostsCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepositLiabilityCurrent" xlink:label="us-gaap_DepositLiabilityCurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent"/>

</link:calculationLink>

</link:linkbase>

3 Previous Filings that this Filing References

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

 3/11/22  Zevia PBC                         10-K       12/31/21   98:12M                                    Donnelley … Solutions/FA
 7/26/21  Zevia PBC                         S-8         7/26/21    7:277K                                   Donnelley … Solutions/FA
 7/26/21  Zevia PBC                         8-K:5,9     7/21/21    3:197K                                   Donnelley … Solutions/FA

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Filing Submission 0000950170-22-024519 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Zevia PBC – ‘10-Q’ for 9/30/22 – ‘EX-101.CAL’

On: Thursday, 11/10/22, at 4:27pm ET · For: 9/30/22 · Accession #: 950170-22-24519 · File #: 1-40630

Quarterly Report — Form 10-QFiling Table of Contents

‘EX-101.CAL’ — XBRL Calculations — zvia-20220930_cal

This Exhibit is an XBRL XML File.

3 Previous Filings that this Filing References

Quarterly Report — Form 10-Q

Filing Table of Contents