<?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="aera-20260531.xsd#Cover" roleURI="http://abqqs.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#BalanceSheets" roleURI="http://abqqs.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#BalanceSheetsParenthetical" roleURI="http://abqqs.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#StatementsOfOperations" roleURI="http://abqqs.com/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#StatementsOfChangesInStockholdersEquity" roleURI="http://abqqs.com/role/StatementsOfChangesInStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#StatementsOfCashFlows" roleURI="http://abqqs.com/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note1BasisOfPresentation" roleURI="http://abqqs.com/role/Note1BasisOfPresentation" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note2SummaryOfSignificantAccountingPolicies" roleURI="http://abqqs.com/role/Note2SummaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note3GoingConcern" roleURI="http://abqqs.com/role/Note3GoingConcern" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note4PropertyAndEquipment" roleURI="http://abqqs.com/role/Note4PropertyAndEquipment" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note5IntangibleAssets" roleURI="http://abqqs.com/role/Note5IntangibleAssets" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note6Leases" roleURI="http://abqqs.com/role/Note6Leases" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note7PurchaseDepositsForIntangibleAssets" roleURI="http://abqqs.com/role/Note7PurchaseDepositsForIntangibleAssets" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note8ConvertiblePromissoryNotesAndDerivativeLiabilities" roleURI="http://abqqs.com/role/Note8ConvertiblePromissoryNotesAndDerivativeLiabilities" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note9RelatedPartyTransactions" roleURI="http://abqqs.com/role/Note9RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note10StockholdersEquity" roleURI="http://abqqs.com/role/Note10StockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note11Share-basedCompensation" roleURI="http://abqqs.com/role/Note11Share-basedCompensation" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note12IncomeTaxes" roleURI="http://abqqs.com/role/Note12IncomeTaxes" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note13ConcentrationRisk" roleURI="http://abqqs.com/role/Note13ConcentrationRisk" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note14CommitmentsAndContingencies" roleURI="http://abqqs.com/role/Note14CommitmentsAndContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note15SegmentInformation" roleURI="http://abqqs.com/role/Note15SegmentInformation" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note16SubsequentEvents" roleURI="http://abqqs.com/role/Note16SubsequentEvents" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note2SummaryOfSignificantAccountingPoliciesPolicies" roleURI="http://abqqs.com/role/Note2SummaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note2SummaryOfSignificantAccountingPoliciesTables" roleURI="http://abqqs.com/role/Note2SummaryOfSignificantAccountingPoliciesTables" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note4PropertyAndEquipmentTables" roleURI="http://abqqs.com/role/Note4PropertyAndEquipmentTables" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note5IntangibleAssetsTables" roleURI="http://abqqs.com/role/Note5IntangibleAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note6LeasesTables" roleURI="http://abqqs.com/role/Note6LeasesTables" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note7PurchaseDepositsForIntangibleAssetsTables" roleURI="http://abqqs.com/role/Note7PurchaseDepositsForIntangibleAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note8ConvertiblePromissoryNotesAndDerivativeLiabilitiesTables" roleURI="http://abqqs.com/role/Note8ConvertiblePromissoryNotesAndDerivativeLiabilitiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note10StockholdersEquityTables" roleURI="http://abqqs.com/role/Note10StockholdersEquityTables" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note11Share-basedCompensationTables" roleURI="http://abqqs.com/role/Note11Share-basedCompensationTables" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note12IncomeTaxesTables" roleURI="http://abqqs.com/role/Note12IncomeTaxesTables" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note15SegmentInformationTables" roleURI="http://abqqs.com/role/Note15SegmentInformationTables" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note2-SummaryOfSignificantAccountingPolicies-EstimatedUsefulLifeDetails" roleURI="http://abqqs.com/role/Note2-SummaryOfSignificantAccountingPolicies-EstimatedUsefulLifeDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note2-SignificantAccountingPolicies-RevenueStreamsDetails" roleURI="http://abqqs.com/role/Note2-SignificantAccountingPolicies-RevenueStreamsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note2-SummaryOfSignificantAccountingPolicies-WarrantAndDerivativeLiabilityDetails" roleURI="http://abqqs.com/role/Note2-SummaryOfSignificantAccountingPolicies-WarrantAndDerivativeLiabilityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note2-SummaryOfSignificantAccountingPolicies-EarningsPerShareDetails" roleURI="http://abqqs.com/role/Note2-SummaryOfSignificantAccountingPolicies-EarningsPerShareDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note2SummaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://abqqs.com/role/Note2SummaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note3GoingConcernDetailsNarrative" roleURI="http://abqqs.com/role/Note3GoingConcernDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note4-PropertyAndEquipment-LeaseholdImprovementDetails" roleURI="http://abqqs.com/role/Note4-PropertyAndEquipment-LeaseholdImprovementDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note4PropertyAndEquipmentDetailsNarrative" roleURI="http://abqqs.com/role/Note4PropertyAndEquipmentDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note5-IntangibleAssetsDetails" roleURI="http://abqqs.com/role/Note5-IntangibleAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note5-IntangibleAssets-EstimatedAmortizationExpenseDetails" roleURI="http://abqqs.com/role/Note5-IntangibleAssets-EstimatedAmortizationExpenseDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note5IntangibleAssetsDetailsNarrative" roleURI="http://abqqs.com/role/Note5IntangibleAssetsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note6-Leases-FutureLeasePaymentsDetails" roleURI="http://abqqs.com/role/Note6-Leases-FutureLeasePaymentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note6LeasesDetailsNarrative" roleURI="http://abqqs.com/role/Note6LeasesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note7-PurchaseDepositsForIntangibleAssets-MovieCopyrightsAndBroadcastRightsPre-paymentsDetails" roleURI="http://abqqs.com/role/Note7-PurchaseDepositsForIntangibleAssets-MovieCopyrightsAndBroadcastRightsPre-paymentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note7PurchaseDepositsForIntangibleAssetsDetailsNarrative" roleURI="http://abqqs.com/role/Note7PurchaseDepositsForIntangibleAssetsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note8-ConvertiblePromissoryNotesAndDerivativeLiabilities-ConvertiblePromissoryNotesAndDerivativeLiabilityDetails" roleURI="http://abqqs.com/role/Note8-ConvertiblePromissoryNotesAndDerivativeLiabilities-ConvertiblePromissoryNotesAndDerivativeLiabilityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note8ConvertiblePromissoryNotesAndDerivativeLiabilitiesDetailsNarrative" roleURI="http://abqqs.com/role/Note8ConvertiblePromissoryNotesAndDerivativeLiabilitiesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note9RelatedPartyTransactionsDetailsNarrative" roleURI="http://abqqs.com/role/Note9RelatedPartyTransactionsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note10-StockholdersEquity-SummaryOfWarrantActivityDetails" roleURI="http://abqqs.com/role/Note10-StockholdersEquity-SummaryOfWarrantActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note10StockholdersEquityDetailsNarrative" roleURI="http://abqqs.com/role/Note10StockholdersEquityDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note11-ShareBasedCompensation-ShareOptionActivityDetails" roleURI="http://abqqs.com/role/Note11-ShareBasedCompensation-ShareOptionActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note11-ShareBasedCompensation-EstimatedFairValueOfOptionsGrantedDetails" roleURI="http://abqqs.com/role/Note11-ShareBasedCompensation-EstimatedFairValueOfOptionsGrantedDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note11Share-basedCompensationDetailsNarrative" roleURI="http://abqqs.com/role/Note11Share-basedCompensationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note12-IncomeTaxes-ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" roleURI="http://abqqs.com/role/Note12-IncomeTaxes-ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note12-IncomeTaxes-ScheduleOfEffectiveIncomeTaxRateReconciliationDetails" roleURI="http://abqqs.com/role/Note12-IncomeTaxes-ScheduleOfEffectiveIncomeTaxRateReconciliationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note12IncomeTaxesDetailsNarrative" roleURI="http://abqqs.com/role/Note12IncomeTaxesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note13ConcentrationRiskDetailsNarrative" roleURI="http://abqqs.com/role/Note13ConcentrationRiskDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="aera-20260531.xsd#Note14-SegmentInformation-FinancialInformationBySegmentDetailsDetails" roleURI="http://abqqs.com/role/Note14-SegmentInformation-FinancialInformationBySegmentDetailsDetails" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCash" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PrepaidExpenseAndOtherAssets" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssets" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaapOtherAssets" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccruedRentCurrent" xlink:label="loc_us-gaapAccruedRentCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedRentCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="aera-20260531.xsd#AERA_LiabilitiesOfWarrants" xlink:label="loc_AERALiabilitiesOfWarrants" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_AERALiabilitiesOfWarrants" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDerivativeLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DeferredRevenue" xlink:label="loc_us-gaapDeferredRevenue" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredRevenue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.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://abqqs.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RevenueNotFromContractWithCustomerOther" xlink:label="loc_us-gaapRevenueNotFromContractWithCustomerOther" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_us-gaapRevenueNotFromContractWithCustomerOther" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="aera-20260531.xsd#AERA_RevenueNotFromContractWithCustomerRelatedParty" xlink:label="loc_AERARevenueNotFromContractWithCustomerRelatedParty" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_AERARevenueNotFromContractWithCustomerRelatedParty" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="aera-20260531.xsd#AERA_RevenueFromCopyrightsSalesRelatedParty" xlink:label="loc_AERARevenueFromCopyrightsSalesRelatedParty" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_AERARevenueFromCopyrightsSalesRelatedParty" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RevenueNotFromContractWithCustomer" xlink:label="loc_us-gaapRevenueNotFromContractWithCustomer" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_us-gaapRevenueNotFromContractWithCustomer" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AmortizationAndDepreciationOfDecontaminatingAndDecommissioningAssets" xlink:label="loc_us-gaapAmortizationAndDepreciationOfDecontaminatingAndDecommissioningAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapAmortizationAndDepreciationOfDecontaminatingAndDecommissioningAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="loc_us-gaapCostOfGoodsAndServicesSold" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapCostOfGoodsAndServicesSold" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingCostsAndExpenses" xlink:label="loc_us-gaapOperatingCostsAndExpenses" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapOperatingCostsAndExpenses" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CostsAndExpensesRelatedParty" xlink:label="loc_us-gaapCostsAndExpensesRelatedParty" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapCostsAndExpensesRelatedParty" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherOperatingIncomeExpenseNet" xlink:label="loc_us-gaapOtherOperatingIncomeExpenseNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1" xlink:label="loc_us-gaapChangeInUnrealizedGainLossOnFairValueHedgingInstruments1" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:to="loc_us-gaapChangeInUnrealizedGainLossOnFairValueHedgingInstruments1" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="aera-20260531.xsd#AERA_LossOnChangeInFairValueOfDerivativeLiability" xlink:label="loc_AERALossOnChangeInFairValueOfDerivativeLiability" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:to="loc_AERALossOnChangeInFairValueOfDerivativeLiability" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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="aera-20260531.xsd#AERA_ConsultingFeesPaidInStock" xlink:label="loc_AERAConsultingFeesPaidInStock" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_AERAConsultingFeesPaidInStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="aera-20260531.xsd#AERA_SalariesPaidInStock" xlink:label="loc_AERASalariesPaidInStock" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_AERASalariesPaidInStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="aera-20260531.xsd#AERA_ShareBasedCompensationValue" xlink:label="loc_AERAShareBasedCompensationValue" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_AERAShareBasedCompensationValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Depreciation" xlink:label="loc_us-gaapDepreciation" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaapAmortizationOfIntangibleAssets" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAmortizationOfIntangibleAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:label="loc_us-gaapFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InterestAndDebtExpense" xlink:label="loc_us-gaapInterestAndDebtExpense" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapInterestAndDebtExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_GainLossOnDerivativeInstrumentsNetPretax" xlink:label="loc_us-gaapGainLossOnDerivativeInstrumentsNetPretax" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainLossOnDerivativeInstrumentsNetPretax" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_GainLossOnSaleOfOtherInvestments" xlink:label="loc_us-gaapGainLossOnSaleOfOtherInvestments" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainLossOnSaleOfOtherInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="aera-20260531.xsd#AERA_ImputedInterest" xlink:label="loc_AERAImputedInterest" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_AERAImputedInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ImpairmentOfLeasehold" xlink:label="loc_us-gaapImpairmentOfLeasehold" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapImpairmentOfLeasehold" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense" />
      <link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ContractWithCustomerAssetPurchase" xlink:label="loc_us-gaapContractWithCustomerAssetPurchase" />
      <link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapContractWithCustomerAssetPurchase" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="17" 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/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredRevenue" />
      <link:calculationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredRevenue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromConvertibleDebt" xlink:label="loc_us-gaapProceedsFromConvertibleDebt" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromConvertibleDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note1BasisOfPresentation" xlink:title="999007 - Disclosure - NOTE 1 &#8211;BASIS OF PRESENTATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note2SummaryOfSignificantAccountingPolicies" xlink:title="999008 - Disclosure - NOTE 2 &#8211; SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note3GoingConcern" xlink:title="999009 - Disclosure - NOTE 3 &#8211; GOING CONCERN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note4PropertyAndEquipment" xlink:title="999010 - Disclosure - NOTE 4 &#8211; PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note5IntangibleAssets" xlink:title="999011 - Disclosure - NOTE 5 &#8211; INTANGIBLE ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note6Leases" xlink:title="999012 - Disclosure - NOTE 6 &#8211; LEASES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note7PurchaseDepositsForIntangibleAssets" xlink:title="999013 - Disclosure - NOTE 7 &#8211; PURCHASE DEPOSITS FOR INTANGIBLE ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note8ConvertiblePromissoryNotesAndDerivativeLiabilities" xlink:title="999014 - Disclosure - NOTE 8 &#8211; CONVERTIBLE PROMISSORY NOTES AND DERIVATIVE LIABILITIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note9RelatedPartyTransactions" xlink:title="999015 - Disclosure - NOTE 9 &#8211; RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note10StockholdersEquity" xlink:title="999016 - Disclosure - NOTE 10 &#8211; STOCKHOLDERS&#8217; EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note11Share-basedCompensation" xlink:title="999017 - Disclosure - NOTE 11 &#8211; SHARE-BASED COMPENSATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note12IncomeTaxes" xlink:title="999018 - Disclosure - NOTE 12 &#8211; INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note13ConcentrationRisk" xlink:title="999019 - Disclosure - NOTE 13 &#8211; CONCENTRATION RISK" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note14CommitmentsAndContingencies" xlink:title="999020 - Disclosure - NOTE 14 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note15SegmentInformation" xlink:title="999021 - Disclosure - NOTE 15 &#8211; SEGMENT INFORMATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note16SubsequentEvents" xlink:title="999022 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note2SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999023 - Disclosure - NOTE 2 &#8211; SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note2SummaryOfSignificantAccountingPoliciesTables" xlink:title="999024 - Disclosure - NOTE 2 &#8211; SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note4PropertyAndEquipmentTables" xlink:title="999025 - Disclosure - NOTE 4 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note5IntangibleAssetsTables" xlink:title="999026 - Disclosure - NOTE 5 &#8211; INTANGIBLE ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note6LeasesTables" xlink:title="999027 - Disclosure - NOTE 6 &#8211; LEASES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note7PurchaseDepositsForIntangibleAssetsTables" xlink:title="999028 - Disclosure - NOTE 7 &#8211; PURCHASE DEPOSITS FOR INTANGIBLE ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note8ConvertiblePromissoryNotesAndDerivativeLiabilitiesTables" xlink:title="999029 - Disclosure - NOTE 8 &#8211; CONVERTIBLE PROMISSORY NOTES AND DERIVATIVE LIABILITIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note10StockholdersEquityTables" xlink:title="999030 - Disclosure - NOTE 10 &#8211; STOCKHOLDERS&#8217; EQUITY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note11Share-basedCompensationTables" xlink:title="999031 - Disclosure - NOTE 11 &#8211; SHARE-BASED COMPENSATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note12IncomeTaxesTables" xlink:title="999032 - Disclosure - NOTE 12 &#8211; INCOME TAXES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note15SegmentInformationTables" xlink:title="999033 - Disclosure - NOTE 15 &#8211; SEGMENT INFORMATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note2-SummaryOfSignificantAccountingPolicies-EstimatedUsefulLifeDetails" xlink:title="999034 - Disclosure - NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Life (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note2-SignificantAccountingPolicies-RevenueStreamsDetails" xlink:title="999035 - Disclosure - NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES - Revenue Streams (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note2-SummaryOfSignificantAccountingPolicies-WarrantAndDerivativeLiabilityDetails" xlink:title="999036 - Disclosure - NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Warrant and Derivative Liability (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note2-SummaryOfSignificantAccountingPolicies-EarningsPerShareDetails" xlink:title="999037 - Disclosure - NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Earnings Per Share (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note2SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999038 - Disclosure - NOTE 2 &#8211; SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note3GoingConcernDetailsNarrative" xlink:title="999039 - Disclosure - NOTE 3 &#8211; GOING CONCERN (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note4-PropertyAndEquipment-LeaseholdImprovementDetails" xlink:title="999040 - Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Leasehold Improvement (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note4PropertyAndEquipmentDetailsNarrative" xlink:title="999041 - Disclosure - NOTE 4 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note5-IntangibleAssetsDetails" xlink:title="999042 - Disclosure - NOTE 5 - INTANGIBLE ASSETS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note5-IntangibleAssets-EstimatedAmortizationExpenseDetails" xlink:title="999043 - Disclosure - NOTE 5 - INTANGIBLE ASSETS - Estimated Amortization Expense (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note5IntangibleAssetsDetailsNarrative" xlink:title="999044 - Disclosure - NOTE 5 &#8211; INTANGIBLE ASSETS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note6-Leases-FutureLeasePaymentsDetails" xlink:title="999045 - Disclosure - NOTE 6 - LEASES - Future Lease Payments (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note6LeasesDetailsNarrative" xlink:title="999046 - Disclosure - NOTE 6 &#8211; LEASES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note7-PurchaseDepositsForIntangibleAssets-MovieCopyrightsAndBroadcastRightsPre-paymentsDetails" xlink:title="999047 - Disclosure - NOTE 7 - PURCHASE DEPOSITS FOR INTANGIBLE ASSETS - Movie Copyrights and Broadcast Rights Pre-Payments (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note7PurchaseDepositsForIntangibleAssetsDetailsNarrative" xlink:title="999048 - Disclosure - NOTE 7 &#8211; PURCHASE DEPOSITS FOR INTANGIBLE ASSETS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note8-ConvertiblePromissoryNotesAndDerivativeLiabilities-ConvertiblePromissoryNotesAndDerivativeLiabilityDetails" xlink:title="999049 - Disclosure - NOTE 8 - CONVERTIBLE PROMISSORY NOTES AND DERIVATIVE LIABILITIES - Convertible Promissory Notes and Derivative Liability (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note8ConvertiblePromissoryNotesAndDerivativeLiabilitiesDetailsNarrative" xlink:title="999050 - Disclosure - NOTE 8 &#8211; CONVERTIBLE PROMISSORY NOTES AND DERIVATIVE LIABILITIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note9RelatedPartyTransactionsDetailsNarrative" xlink:title="999051 - Disclosure - NOTE 9 &#8211; RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note10-StockholdersEquity-SummaryOfWarrantActivityDetails" xlink:title="999052 - Disclosure - NOTE 10  - STOCKHOLDERS&apos; EQUITY - A Summary of Warrant Activity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note10StockholdersEquityDetailsNarrative" xlink:title="999053 - Disclosure - NOTE 10 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note11-ShareBasedCompensation-ShareOptionActivityDetails" xlink:title="999054 - Disclosure - NOTE 11 - SHARE BASED COMPENSATION - Share Option Activity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note11-ShareBasedCompensation-EstimatedFairValueOfOptionsGrantedDetails" xlink:title="999055 - Disclosure - NOTE 11 - SHARE BASED COMPENSATION - Estimated Fair Value of Options Granted (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note11Share-basedCompensationDetailsNarrative" xlink:title="999056 - Disclosure - NOTE 11 &#8211; SHARE-BASED COMPENSATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note12-IncomeTaxes-ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:title="999057 - Disclosure - NOTE 12 - INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note12-IncomeTaxes-ScheduleOfEffectiveIncomeTaxRateReconciliationDetails" xlink:title="999058 - Disclosure - NOTE 12 - INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note12IncomeTaxesDetailsNarrative" xlink:title="999059 - Disclosure - NOTE 12 &#8211; INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note13ConcentrationRiskDetailsNarrative" xlink:title="999060 - Disclosure - NOTE 13 &#8211; CONCENTRATION RISK (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abqqs.com/role/Note14-SegmentInformation-FinancialInformationBySegmentDetailsDetails" xlink:title="999061 - Disclosure - NOTE 14 - SEGMENT INFORMATION - Financial Information by Segment (Details) (Details)" />
</link:linkbase>
