<?xml version="1.0" encoding="US-ASCII"?>  
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->    
<!-- Created: Tue Mar 17 12:30:04 UTC 2026 -->  
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      <link:roleType roleURI="http://www.beyond.com/role/AdditionalDimensions" id="byon_r_AdditionalDimensions">   
        <link:definition>999000 - Disclosure - Pay vs Performance Disclosure - Additional Dimensions</link:definition>    
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