<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#Cover" roleURI="http://lsmg/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#BalanceSheets" roleURI="http://lsmg/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#BalanceSheetsParenthetical" roleURI="http://lsmg/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#StatementsOfOperationsAndComprehensiveLoss" roleURI="http://lsmg/role/StatementsOfOperationsAndComprehensiveLoss" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#StatementsOfCashFlows" roleURI="http://lsmg/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#StatementsOfChangesInStockholdersDeficiencyEquity" roleURI="http://lsmg/role/StatementsOfChangesInStockholdersDeficiencyEquity" />
    <link:roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/cyd/2025/cyd-2025.xsd#CybersecurityRiskManagementAndStrategyDisclosure" roleURI="http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure" />
    <link:roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/cyd/2025/cyd-2025.xsd#MaterialCybersecurityIncidentDisclosure" roleURI="http://xbrl.sec.gov/cyd/role/MaterialCybersecurityIncidentDisclosure" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#AtPresentCompanyHasMinimalRiskRelatedToCybersecurityAsNoOperationalBusinessIsConductedOnInternetOrAvailableThroughInternet." roleURI="http://lsmg/role/AtPresentCompanyHasMinimalRiskRelatedToCybersecurityAsNoOperationalBusinessIsConductedOnInternetOrAvailableThroughInternet." />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#Governance" roleURI="http://lsmg/role/Governance" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#BasisOfPresentationAndNatureOfOperations" roleURI="http://lsmg/role/BasisOfPresentationAndNatureOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#SummaryOfSignificantAccountingPolicies" roleURI="http://lsmg/role/SummaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#AssetPurchaseAgreement" roleURI="http://lsmg/role/AssetPurchaseAgreement" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#CapitalStock" roleURI="http://lsmg/role/CapitalStock" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#RelatedPartyTransactionsAndAmountsDue" roleURI="http://lsmg/role/RelatedPartyTransactionsAndAmountsDue" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#IncomeTaxes" roleURI="http://lsmg/role/IncomeTaxes" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#SummaryOfSignificantAccountingPoliciesPolicies" roleURI="http://lsmg/role/SummaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#IncomeTaxesTables" roleURI="http://lsmg/role/IncomeTaxesTables" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#AtPresentCompanyHasMinimalRiskRelatedToCybersecurityAsNoOperationalBusinessIsConductedOnInternetOrAvailableThroughInternet.DetailsNarrative" roleURI="http://lsmg/role/AtPresentCompanyHasMinimalRiskRelatedToCybersecurityAsNoOperationalBusinessIsConductedOnInternetOrAvailableThroughInternet.DetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#GovernanceDetailsNarrative" roleURI="http://lsmg/role/GovernanceDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#BasisOfPresentationAndNatureOfOperationsDetailsNarrative" roleURI="http://lsmg/role/BasisOfPresentationAndNatureOfOperationsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#CapitalStockDetailsNarrative" roleURI="http://lsmg/role/CapitalStockDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#RelatedPartyTransactionsAndAmountsDueDetailsNarrative" roleURI="http://lsmg/role/RelatedPartyTransactionsAndAmountsDueDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#IncomeTaxesDetails" roleURI="http://lsmg/role/IncomeTaxesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#IncomeTaxesDetails2" roleURI="http://lsmg/role/IncomeTaxesDetails2" />
    <link:roleRef xlink:type="simple" xlink:href="lsmg-20251231.xsd#IncomeTaxesDetailsNarrative" roleURI="http://lsmg/role/IncomeTaxesDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/BalanceSheets" xlink:title="00000002 - Statement - BALANCE SHEETS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredPolicyAcquisitionCosts" xlink:label="loc_us-gaapDeferredPolicyAcquisitionCosts" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDeferredPolicyAcquisitionCosts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="lsmg-20251231.xsd#lsmg_DueToRelatedPartiesCurrent1" xlink:label="loc_lsmgDueToRelatedPartiesCurrent1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_lsmgDueToRelatedPartiesCurrent1" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - BALANCE SHEETS (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/StatementsOfOperationsAndComprehensiveLoss" xlink:title="00000004 - Statement - STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" />
      <link:loc xlink:type="locator" xlink:href="lsmg-20251231.xsd#lsmg_ConsultingServices" xlink:label="loc_lsmgConsultingServices" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="loc_lsmgConsultingServices" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TaxesAndLicenses" xlink:label="loc_us-gaapTaxesAndLicenses" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="loc_us-gaapTaxesAndLicenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfessionalFees" xlink:label="loc_us-gaapProfessionalFees" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="loc_us-gaapProfessionalFees" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NoninterestExpenseTransferAgentAndCustodianFees" xlink:label="loc_us-gaapNoninterestExpenseTransferAgentAndCustodianFees" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="loc_us-gaapNoninterestExpenseTransferAgentAndCustodianFees" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/StatementsOfCashFlows" xlink:title="00000005 - Statement - STATEMENTS OF CASH FLOWS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredPolicyAcquisitionCostsAdditions" xlink:label="loc_us-gaapDeferredPolicyAcquisitionCostsAdditions" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapDeferredPolicyAcquisitionCostsAdditions" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRelatedPartyDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRelatedPartyDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="lsmg-20251231.xsd#lsmg_SharesIssuedFinancingActivities" xlink:label="loc_lsmgSharesIssuedFinancingActivities" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_lsmgSharesIssuedFinancingActivities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/StatementsOfChangesInStockholdersDeficiencyEquity" xlink:title="00000006 - Statement - STATEMENTS OF CHANGES IN STOCKHOLDERS&apos; DEFICIENCY (EQUITY)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure" xlink:title="00000012 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure" />
    <link:calculationLink xlink:type="extended" xlink:role="http://xbrl.sec.gov/cyd/role/MaterialCybersecurityIncidentDisclosure" xlink:title="00000013 - Disclosure - Material Cybersecurity Incident Disclosure" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/AtPresentCompanyHasMinimalRiskRelatedToCybersecurityAsNoOperationalBusinessIsConductedOnInternetOrAvailableThroughInternet." xlink:title="999014 - Disclosure - At present the Company has minimal risk related to Cybersecurity as no operational business is conducted on the internet or available through the internet." />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/Governance" xlink:title="999015 - Disclosure - Governance" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/BasisOfPresentationAndNatureOfOperations" xlink:title="999016 - Disclosure - BASIS OF PRESENTATION AND NATURE OF OPERATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/SummaryOfSignificantAccountingPolicies" xlink:title="999017 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/AssetPurchaseAgreement" xlink:title="999018 - Disclosure - ASSET PURCHASE AGREEMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/CapitalStock" xlink:title="999019 - Disclosure - CAPITAL STOCK" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/RelatedPartyTransactionsAndAmountsDue" xlink:title="999020 - Disclosure - RELATED PARTY TRANSACTIONS AND AMOUNTS DUE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/IncomeTaxes" xlink:title="999021 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999022 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/IncomeTaxesTables" xlink:title="999023 - Disclosure - INCOME TAXES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/AtPresentCompanyHasMinimalRiskRelatedToCybersecurityAsNoOperationalBusinessIsConductedOnInternetOrAvailableThroughInternet.DetailsNarrative" xlink:title="999024 - Disclosure - At present the Company has minimal risk related to Cybersecurity as no operational business is conducted on the internet or available through the internet. (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/GovernanceDetailsNarrative" xlink:title="999025 - Disclosure - Governance (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/BasisOfPresentationAndNatureOfOperationsDetailsNarrative" xlink:title="999026 - Disclosure - BASIS OF PRESENTATION AND NATURE OF OPERATIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/CapitalStockDetailsNarrative" xlink:title="999027 - Disclosure - CAPITAL STOCK (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/RelatedPartyTransactionsAndAmountsDueDetailsNarrative" xlink:title="999028 - Disclosure - RELATED PARTY TRANSACTIONS AND AMOUNTS DUE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/IncomeTaxesDetails" xlink:title="999029 - Disclosure - INCOME TAXES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:label="loc_us-gaapIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:label="loc_us-gaapIncomeTaxReconciliationNondeductibleExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationNondeductibleExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapIncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/IncomeTaxesDetails2" xlink:title="999030 - Disclosure - INCOME TAXES (Details 2)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:label="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://lsmg/role/IncomeTaxesDetailsNarrative" xlink:title="999031 - Disclosure - INCOME TAXES (Details Narrative)" />
</link:linkbase>
