<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5b -->
    <!-- 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="orbs-20260630.xsd#Cover" roleURI="http://8co.holdings/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#BalanceSheets" roleURI="http://8co.holdings/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#BalanceSheetsParenthetical" roleURI="http://8co.holdings/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#StatementsOfOperations" roleURI="http://8co.holdings/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#StatementsOfComprehensiveIncomeLoss" roleURI="http://8co.holdings/role/StatementsOfComprehensiveIncomeLoss" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#StatementsOfStockholdersEquity" roleURI="http://8co.holdings/role/StatementsOfStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#StatementsOfCashFlows" roleURI="http://8co.holdings/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#NatureOfOperationsAndBasisOfPresentation" roleURI="http://8co.holdings/role/NatureOfOperationsAndBasisOfPresentation" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#SummaryOfSignificantAccountingPolicies" roleURI="http://8co.holdings/role/SummaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ConcentrationsOfCreditRisk" roleURI="http://8co.holdings/role/ConcentrationsOfCreditRisk" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#Short-termInvestments" roleURI="http://8co.holdings/role/Short-termInvestments" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#RestructuringAndSeverance" roleURI="http://8co.holdings/role/RestructuringAndSeverance" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#DigitalAssets" roleURI="http://8co.holdings/role/DigitalAssets" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#AccountsReceivable" roleURI="http://8co.holdings/role/AccountsReceivable" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#Inventory" roleURI="http://8co.holdings/role/Inventory" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#PrepaidExpensesAndOtherCurrentAssets" roleURI="http://8co.holdings/role/PrepaidExpensesAndOtherCurrentAssets" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#LoanHeld-for-investment" roleURI="http://8co.holdings/role/LoanHeld-for-investment" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#OtherInvestments" roleURI="http://8co.holdings/role/OtherInvestments" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#PropertyAndEquipmentNet" roleURI="http://8co.holdings/role/PropertyAndEquipmentNet" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#IntangibleAssetsNet" roleURI="http://8co.holdings/role/IntangibleAssetsNet" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#AccruedExpensesAndOtherCurrentLiabilities" roleURI="http://8co.holdings/role/AccruedExpensesAndOtherCurrentLiabilities" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#LinesOfCredit" roleURI="http://8co.holdings/role/LinesOfCredit" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#LinesOfCreditRelatedParties" roleURI="http://8co.holdings/role/LinesOfCreditRelatedParties" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#IncomeTaxes" roleURI="http://8co.holdings/role/IncomeTaxes" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#StockholdersEquity" roleURI="http://8co.holdings/role/StockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#EarningsLossPerShare" roleURI="http://8co.holdings/role/EarningsLossPerShare" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#CommitmentsAndContingencies" roleURI="http://8co.holdings/role/CommitmentsAndContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#SegmentReporting" roleURI="http://8co.holdings/role/SegmentReporting" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#SubsequentEvents" roleURI="http://8co.holdings/role/SubsequentEvents" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" roleURI="http://8co.holdings/role/SummaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#SummaryOfSignificantAccountingPoliciesTables" roleURI="http://8co.holdings/role/SummaryOfSignificantAccountingPoliciesTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ConcentrationsOfCreditRiskTables" roleURI="http://8co.holdings/role/ConcentrationsOfCreditRiskTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#Short-termInvestmentsTables" roleURI="http://8co.holdings/role/Short-termInvestmentsTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#RestructuringAndSeveranceTables" roleURI="http://8co.holdings/role/RestructuringAndSeveranceTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#DigitalAssetsTables" roleURI="http://8co.holdings/role/DigitalAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#AccountsReceivableTables" roleURI="http://8co.holdings/role/AccountsReceivableTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#InventoryTables" roleURI="http://8co.holdings/role/InventoryTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#PrepaidExpensesAndOtherCurrentAssetsTables" roleURI="http://8co.holdings/role/PrepaidExpensesAndOtherCurrentAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#LoanHeld-for-investmentTables" roleURI="http://8co.holdings/role/LoanHeld-for-investmentTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#OtherInvestmentsTables" roleURI="http://8co.holdings/role/OtherInvestmentsTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#AccruedExpensesAndOtherCurrentLiabilitiesTables" roleURI="http://8co.holdings/role/AccruedExpensesAndOtherCurrentLiabilitiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#LinesOfCreditTables" roleURI="http://8co.holdings/role/LinesOfCreditTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#LinesOfCreditRelatedPartiesTables" roleURI="http://8co.holdings/role/LinesOfCreditRelatedPartiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#StockholdersEquityTables" roleURI="http://8co.holdings/role/StockholdersEquityTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#EarningsLossPerShareTables" roleURI="http://8co.holdings/role/EarningsLossPerShareTables" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#NatureOfOperationsAndBasisOfPresentationDetailsNarrative" roleURI="http://8co.holdings/role/NatureOfOperationsAndBasisOfPresentationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfExchangeRateDetails" roleURI="http://8co.holdings/role/ScheduleOfExchangeRateDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://8co.holdings/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfConcentrationOfCreditRiskConsistsOfDigitalAssetsHeldWithCustodiansDetails" roleURI="http://8co.holdings/role/ScheduleOfConcentrationOfCreditRiskConsistsOfDigitalAssetsHeldWithCustodiansDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ConcentrationsOfCreditRiskDetailsNarrative" roleURI="http://8co.holdings/role/ConcentrationsOfCreditRiskDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfShort-termInvestmentsDetails" roleURI="http://8co.holdings/role/ScheduleOfShort-termInvestmentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfChangesInRestructuringAndSeveranceLiabilitiesDetails" roleURI="http://8co.holdings/role/ScheduleOfChangesInRestructuringAndSeveranceLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfDigitalAssetsDetails" roleURI="http://8co.holdings/role/ScheduleOfDigitalAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfChangesInCarryingAmountOfDigitalAssetsDetails" roleURI="http://8co.holdings/role/ScheduleOfChangesInCarryingAmountOfDigitalAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfDigitalAssetHoldingsDetails" roleURI="http://8co.holdings/role/ScheduleOfDigitalAssetHoldingsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfAccountsReceivableDetails" roleURI="http://8co.holdings/role/ScheduleOfAccountsReceivableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#AccountsReceivableDetailsNarrative" roleURI="http://8co.holdings/role/AccountsReceivableDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfInventoriesDetails" roleURI="http://8co.holdings/role/ScheduleOfInventoriesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#InventoryDetailsNarrative" roleURI="http://8co.holdings/role/InventoryDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetails" roleURI="http://8co.holdings/role/ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfLoanHeldForInvestmentDetails" roleURI="http://8co.holdings/role/ScheduleOfLoanHeldForInvestmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfLoanHeldForInvestmentDetailsParenthetical" roleURI="http://8co.holdings/role/ScheduleOfLoanHeldForInvestmentDetailsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#LoanHeld-for-investmentDetailsNarrative" roleURI="http://8co.holdings/role/LoanHeld-for-investmentDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfOtherInvestmentsDetails" roleURI="http://8co.holdings/role/ScheduleOfOtherInvestmentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#OtherInvestmentsDetailsNarrative" roleURI="http://8co.holdings/role/OtherInvestmentsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#PropertyAndEquipmentNetDetailsNarrative" roleURI="http://8co.holdings/role/PropertyAndEquipmentNetDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#IntangibleAssetsNetDetailsNarrative" roleURI="http://8co.holdings/role/IntangibleAssetsNetDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" roleURI="http://8co.holdings/role/ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfLineOfCreditDetails" roleURI="http://8co.holdings/role/ScheduleOfLineOfCreditDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfLineOfCreditDetailsParenthetical" roleURI="http://8co.holdings/role/ScheduleOfLineOfCreditDetailsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfLineOfCredit-RelatedPartiesDetails" roleURI="http://8co.holdings/role/ScheduleOfLineOfCredit-RelatedPartiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfLineOfCredit-RelatedPartiesDetailsParenthetical" roleURI="http://8co.holdings/role/ScheduleOfLineOfCredit-RelatedPartiesDetailsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#LinesOfCreditDetailsNarrative" roleURI="http://8co.holdings/role/LinesOfCreditDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#LinesOfCreditRelatedPartiesDetailsNarrative" roleURI="http://8co.holdings/role/LinesOfCreditRelatedPartiesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#IncomeTaxesDetailsNarrative" roleURI="http://8co.holdings/role/IncomeTaxesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfOutstandingWarrantsAndStockOptionDetails" roleURI="http://8co.holdings/role/ScheduleOfOutstandingWarrantsAndStockOptionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfChangesInWarrantActivityDetails" roleURI="http://8co.holdings/role/ScheduleOfChangesInWarrantActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfNonvestedWarrantsSubjectToService-basedVestingConditionsDetails" roleURI="http://8co.holdings/role/ScheduleOfNonvestedWarrantsSubjectToService-basedVestingConditionsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfChangesInStockOptionDetails" roleURI="http://8co.holdings/role/ScheduleOfChangesInStockOptionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfNon-vestedStockUnitActivityDetails" roleURI="http://8co.holdings/role/ScheduleOfNon-vestedStockUnitActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfRestrictedStockUnitActivityDetails" roleURI="http://8co.holdings/role/ScheduleOfRestrictedStockUnitActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfDisaggregatedBreakdownOfStockCompensationExpenseDetails" roleURI="http://8co.holdings/role/ScheduleOfDisaggregatedBreakdownOfStockCompensationExpenseDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#StockholdersEquityDetailsNarrative" roleURI="http://8co.holdings/role/StockholdersEquityDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfWeightedAverageNumberOfSharesDetails" roleURI="http://8co.holdings/role/ScheduleOfWeightedAverageNumberOfSharesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#ScheduleOfEarningsLossPerShareDetails" roleURI="http://8co.holdings/role/ScheduleOfEarningsLossPerShareDetails" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#CommitmentsAndContingenciesDetailsNarrative" roleURI="http://8co.holdings/role/CommitmentsAndContingenciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#SegmentReportingDetailsNarrative" roleURI="http://8co.holdings/role/SegmentReportingDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="orbs-20260630.xsd#SubsequentEventsDetailsNarrative" roleURI="http://8co.holdings/role/SubsequentEventsDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/BalanceSheets" xlink:title="00000002 - Statement - Condensed Consolidated Balance Sheets">
      <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_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/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermInvestments" xlink:label="loc_us-gaapShortTermInvestments" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapShortTermInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_DigitalAssetsAtFairValue" xlink:label="loc_ORBSDigitalAssetsAtFairValue" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_ORBSDigitalAssetsAtFairValue" 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_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" 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="6" 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_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="orbs-20260630.xsd#ORBS_PropertyAndEquipmentNetContinuingOperations" xlink:label="loc_ORBSPropertyAndEquipmentNetContinuingOperations" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_ORBSPropertyAndEquipmentNetContinuingOperations" 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_OtherInvestments" xlink:label="loc_us-gaapOtherInvestments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_LoansHeldForInvestment" xlink:label="loc_ORBSLoansHeldForInvestment" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_ORBSLoansHeldForInvestment" 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_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_AccruedExpensesAndOtherCurrentLiabilities" xlink:label="loc_ORBSAccruedExpensesAndOtherCurrentLiabilities" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_ORBSAccruedExpensesAndOtherCurrentLiabilities" 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_LinesOfCreditCurrent" xlink:label="loc_us-gaapLinesOfCreditCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLinesOfCreditCurrent" 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_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_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapPreferredStockValue" 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_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="2" 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_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" 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="4" 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_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" 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_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapStockholdersEquity" 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_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapMinorityInterest" 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-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/StatementsOfOperations" xlink:title="00000004 - Statement - Condensed 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_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <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="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" 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_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" 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_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:calculationArc order="1" 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_AssetImpairmentCharges" xlink:label="loc_us-gaapAssetImpairmentCharges" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapAssetImpairmentCharges" 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-gaapGrossProfit" 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_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InterestIncomeExpenseNet" xlink:label="loc_us-gaapInterestIncomeExpenseNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestIncomeExpenseNet" 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_GainLossOnSaleOfBusiness" xlink:label="loc_us-gaapGainLossOnSaleOfBusiness" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapGainLossOnSaleOfBusiness" 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_CryptoAssetRealizedGainLossNonoperating" xlink:label="loc_us-gaapCryptoAssetRealizedGainLossNonoperating" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapCryptoAssetRealizedGainLossNonoperating" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_GainsOnDisposalOfShorttermInvestments" xlink:label="loc_ORBSGainsOnDisposalOfShorttermInvestments" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_ORBSGainsOnDisposalOfShorttermInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_GainLossOnForgivenessOfDebt" xlink:label="loc_ORBSGainLossOnForgivenessOfDebt" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_ORBSGainLossOnForgivenessOfDebt" 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_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncome" 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-gaapNonoperatingIncomeExpense" 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_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" 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-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" 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_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" 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_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:label="loc_us-gaapIncomeLossFromDiscontinuedOperationsNetOfTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeLossFromDiscontinuedOperationsNetOfTax" 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-gaapProfitLoss" 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_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/StatementsOfComprehensiveIncomeLoss" xlink:title="00000005 - Statement - Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <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-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapNetIncomeLoss" 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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/StatementsOfStockholdersEquity" xlink:title="00000006 - Statement - Condensed Consolidated Statements of Stockholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/StatementsOfCashFlows" xlink:title="00000007 - Statement - Condensed 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_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProfitLoss" 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_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationAndAmortization" 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_AssetImpairmentCharges" xlink:label="loc_us-gaapAssetImpairmentCharges" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAssetImpairmentCharges" 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_AmortizationOfFinancingCosts" xlink:label="loc_us-gaapAmortizationOfFinancingCosts" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAmortizationOfFinancingCosts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_AmortizationOfPrepaidSharebasedCompensation" xlink:label="loc_ORBSAmortizationOfPrepaidSharebasedCompensation" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_ORBSAmortizationOfPrepaidSharebasedCompensation" 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_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" 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_CryptoAssetRealizedGainLossNonoperating" xlink:label="loc_us-gaapCryptoAssetRealizedGainLossNonoperating" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapCryptoAssetRealizedGainLossNonoperating" 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_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" 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_GainLossOnDispositionOfAssets1" xlink:label="loc_us-gaapGainLossOnDispositionOfAssets1" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainLossOnDispositionOfAssets1" 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_GainOnSaleOfInvestments" xlink:label="loc_us-gaapGainOnSaleOfInvestments" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainOnSaleOfInvestments" 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="11" 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_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" 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_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" 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_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayable" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayable" 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_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_IncreaseDecreaseInDiscontinuedOperations" xlink:label="loc_ORBSIncreaseDecreaseInDiscontinuedOperations" />
      <link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_ORBSIncreaseDecreaseInDiscontinuedOperations" 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_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" 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_PaymentsToAcquireOtherProductiveAssets" xlink:label="loc_us-gaapPaymentsToAcquireOtherProductiveAssets" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireOtherProductiveAssets" 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_PaymentsToAcquireShortTermInvestments" xlink:label="loc_us-gaapPaymentsToAcquireShortTermInvestments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireShortTermInvestments" 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_PaymentsToAcquireOtherInvestments" xlink:label="loc_us-gaapPaymentsToAcquireOtherInvestments" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireOtherInvestments" 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_ProceedsFromSaleOfShortTermInvestments" xlink:label="loc_us-gaapProceedsFromSaleOfShortTermInvestments" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleOfShortTermInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_RepaymentOfPrincipalUnderLoansHeldForInvestment" xlink:label="loc_ORBSRepaymentOfPrincipalUnderLoansHeldForInvestment" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_ORBSRepaymentOfPrincipalUnderLoansHeldForInvestment" 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_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:label="loc_us-gaapProceedsFromSaleOfPropertyPlantAndEquipment" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleOfPropertyPlantAndEquipment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_PaymentsToAcquirePropertyPlantAndEquipmentOfDiscontinuedOperations" xlink:label="loc_ORBSPaymentsToAcquirePropertyPlantAndEquipmentOfDiscontinuedOperations" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_ORBSPaymentsToAcquirePropertyPlantAndEquipmentOfDiscontinuedOperations" 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_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="1" 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="orbs-20260630.xsd#ORBS_PrepaymentForShareRepurchaseOption" xlink:label="loc_ORBSPrepaymentForShareRepurchaseOption" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_ORBSPrepaymentForShareRepurchaseOption" 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_ProceedsFromRepaymentsOfLongTermDebtAndCapitalSecurities" xlink:label="loc_us-gaapProceedsFromRepaymentsOfLongTermDebtAndCapitalSecurities" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRepaymentsOfLongTermDebtAndCapitalSecurities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_RepaymentsUnderConvertibleNotesPayableRelatedParties" xlink:label="loc_ORBSRepaymentsUnderConvertibleNotesPayableRelatedParties" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_ORBSRepaymentsUnderConvertibleNotesPayableRelatedParties" 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-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://8co.holdings/role/NatureOfOperationsAndBasisOfPresentation" xlink:title="999013 - Disclosure - NATURE OF OPERATIONS AND BASIS OF PRESENTATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/SummaryOfSignificantAccountingPolicies" xlink:title="999014 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ConcentrationsOfCreditRisk" xlink:title="999015 - Disclosure - CONCENTRATIONS OF CREDIT RISK" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/Short-termInvestments" xlink:title="999016 - Disclosure - SHORT-TERM INVESTMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/RestructuringAndSeverance" xlink:title="999017 - Disclosure - RESTRUCTURING AND SEVERANCE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/DigitalAssets" xlink:title="999018 - Disclosure - DIGITAL ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/AccountsReceivable" xlink:title="999019 - Disclosure - ACCOUNTS RECEIVABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/Inventory" xlink:title="999020 - Disclosure - INVENTORY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/PrepaidExpensesAndOtherCurrentAssets" xlink:title="999021 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/LoanHeld-for-investment" xlink:title="999022 - Disclosure - LOAN HELD-FOR-INVESTMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/OtherInvestments" xlink:title="999023 - Disclosure - OTHER INVESTMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/PropertyAndEquipmentNet" xlink:title="999024 - Disclosure - PROPERTY AND EQUIPMENT, NET" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/IntangibleAssetsNet" xlink:title="999025 - Disclosure - INTANGIBLE ASSETS, NET" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/AccruedExpensesAndOtherCurrentLiabilities" xlink:title="999026 - Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/LinesOfCredit" xlink:title="999027 - Disclosure - LINES OF CREDIT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/LinesOfCreditRelatedParties" xlink:title="999028 - Disclosure - LINES OF CREDIT &#8211; RELATED PARTIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/IncomeTaxes" xlink:title="999029 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/StockholdersEquity" xlink:title="999030 - Disclosure - STOCKHOLDERS&#8217; EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/EarningsLossPerShare" xlink:title="999031 - Disclosure - EARNINGS (LOSS) PER SHARE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/CommitmentsAndContingencies" xlink:title="999032 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/SegmentReporting" xlink:title="999033 - Disclosure - SEGMENT REPORTING" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/SubsequentEvents" xlink:title="999034 - Disclosure - SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="999036 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ConcentrationsOfCreditRiskTables" xlink:title="999037 - Disclosure - CONCENTRATIONS OF CREDIT RISK (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/Short-termInvestmentsTables" xlink:title="999038 - Disclosure - SHORT-TERM INVESTMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/RestructuringAndSeveranceTables" xlink:title="999039 - Disclosure - RESTRUCTURING AND SEVERANCE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/DigitalAssetsTables" xlink:title="999040 - Disclosure - DIGITAL ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/AccountsReceivableTables" xlink:title="999041 - Disclosure - ACCOUNTS RECEIVABLE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/InventoryTables" xlink:title="999042 - Disclosure - INVENTORY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/PrepaidExpensesAndOtherCurrentAssetsTables" xlink:title="999043 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/LoanHeld-for-investmentTables" xlink:title="999044 - Disclosure - LOAN HELD-FOR-INVESTMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/OtherInvestmentsTables" xlink:title="999045 - Disclosure - OTHER INVESTMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/AccruedExpensesAndOtherCurrentLiabilitiesTables" xlink:title="999046 - Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/LinesOfCreditTables" xlink:title="999047 - Disclosure - LINES OF CREDIT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/LinesOfCreditRelatedPartiesTables" xlink:title="999048 - Disclosure - LINES OF CREDIT &#8211; RELATED PARTIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/StockholdersEquityTables" xlink:title="999049 - Disclosure - STOCKHOLDERS&#8217; EQUITY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/EarningsLossPerShareTables" xlink:title="999050 - Disclosure - EARNINGS (LOSS) PER SHARE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/NatureOfOperationsAndBasisOfPresentationDetailsNarrative" xlink:title="999051 - Disclosure - NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfExchangeRateDetails" xlink:title="999052 - Disclosure - SCHEDULE OF EXCHANGE RATE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999053 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfConcentrationOfCreditRiskConsistsOfDigitalAssetsHeldWithCustodiansDetails" xlink:title="999054 - Disclosure - SCHEDULE OF CONCENTRATION OF CREDIT RISK CONSISTS OF DIGITAL ASSETS HELD WITH CUSTODIANS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ConcentrationsOfCreditRiskDetailsNarrative" xlink:title="999055 - Disclosure - CONCENTRATIONS OF CREDIT RISK (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfShort-termInvestmentsDetails" xlink:title="999056 - Disclosure - SCHEDULE OF SHORT-TERM INVESTMENTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfChangesInRestructuringAndSeveranceLiabilitiesDetails" xlink:title="999057 - Disclosure - SCHEDULE OF CHANGES IN RESTRUCTURING AND SEVERANCE LIABILITIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfDigitalAssetsDetails" xlink:title="999058 - Disclosure - SCHEDULE OF DIGITAL ASSETS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfChangesInCarryingAmountOfDigitalAssetsDetails" xlink:title="999059 - Disclosure - SCHEDULE OF CHANGES IN THE CARRYING AMOUNT OF DIGITAL ASSETS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfDigitalAssetHoldingsDetails" xlink:title="999060 - Disclosure - SCHEDULE OF DIGITAL ASSET HOLDINGS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfAccountsReceivableDetails" xlink:title="999061 - Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE (Details)">
      <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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsReceivableGrossCurrent" xlink:label="loc_us-gaapAccountsReceivableGrossCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsReceivableNetCurrent" xlink:to="loc_us-gaapAccountsReceivableGrossCurrent" 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_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="loc_us-gaapAllowanceForDoubtfulAccountsReceivableCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsReceivableNetCurrent" xlink:to="loc_us-gaapAllowanceForDoubtfulAccountsReceivableCurrent" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/AccountsReceivableDetailsNarrative" xlink:title="999062 - Disclosure - ACCOUNTS RECEIVABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfInventoriesDetails" xlink:title="999063 - Disclosure - SCHEDULE OF INVENTORIES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryFinishedGoods" 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_InventoryValuationReserves" xlink:label="loc_us-gaapInventoryValuationReserves" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryValuationReserves" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/InventoryDetailsNarrative" xlink:title="999064 - Disclosure - INVENTORY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetails" xlink:title="999065 - Disclosure - SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaapOtherAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_AdvancesForInventoryPurchases" xlink:label="loc_ORBSAdvancesForInventoryPurchases" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssetsCurrent" xlink:to="loc_ORBSAdvancesForInventoryPurchases" 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_PrepaidInsurance" xlink:label="loc_us-gaapPrepaidInsurance" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssetsCurrent" xlink:to="loc_us-gaapPrepaidInsurance" 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_DepositsAssetsCurrent" xlink:label="loc_us-gaapDepositsAssetsCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssetsCurrent" xlink:to="loc_us-gaapDepositsAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_OtherCurrentAssets" xlink:label="loc_ORBSOtherCurrentAssets" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssetsCurrent" xlink:to="loc_ORBSOtherCurrentAssets" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfLoanHeldForInvestmentDetails" xlink:title="999066 - Disclosure - SCHEDULE OF LOAN HELD FOR INVESTMENT (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfLoanHeldForInvestmentDetailsParenthetical" xlink:title="999067 - Disclosure - SCHEDULE OF LOAN HELD FOR INVESTMENT (Details) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/LoanHeld-for-investmentDetailsNarrative" xlink:title="999068 - Disclosure - LOAN HELD-FOR-INVESTMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfOtherInvestmentsDetails" xlink:title="999069 - Disclosure - SCHEDULE OF OTHER INVESTMENTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/OtherInvestmentsDetailsNarrative" xlink:title="999070 - Disclosure - OTHER INVESTMENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/PropertyAndEquipmentNetDetailsNarrative" xlink:title="999071 - Disclosure - PROPERTY AND EQUIPMENT, NET (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/IntangibleAssetsNetDetailsNarrative" xlink:title="999072 - Disclosure - INTANGIBLE ASSETS, NET (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" xlink:title="999073 - Disclosure - SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" 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_AccruedProfessionalFeesCurrent" xlink:label="loc_us-gaapAccruedProfessionalFeesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedProfessionalFeesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="orbs-20260630.xsd#ORBS_AccruedInterest" xlink:label="loc_ORBSAccruedInterest" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="loc_ORBSAccruedInterest" 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="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedRentCurrent" 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_AccruedIncomeTaxesCurrent" xlink:label="loc_us-gaapAccruedIncomeTaxesCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedIncomeTaxesCurrent" 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_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfLineOfCreditDetails" xlink:title="999074 - Disclosure - SCHEDULE OF LINE OF CREDIT (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfLineOfCreditDetailsParenthetical" xlink:title="999075 - Disclosure - SCHEDULE OF LINE OF CREDIT (Details) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfLineOfCredit-RelatedPartiesDetails" xlink:title="999076 - Disclosure - SCHEDULE OF LINE OF CREDIT - RELATED PARTIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfLineOfCredit-RelatedPartiesDetailsParenthetical" xlink:title="999077 - Disclosure - SCHEDULE OF LINE OF CREDIT - RELATED PARTIES (Details) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/LinesOfCreditDetailsNarrative" xlink:title="999078 - Disclosure - LINES OF CREDIT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/LinesOfCreditRelatedPartiesDetailsNarrative" xlink:title="999079 - Disclosure - LINES OF CREDIT &#8211; RELATED PARTIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/IncomeTaxesDetailsNarrative" xlink:title="999080 - Disclosure - INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfOutstandingWarrantsAndStockOptionDetails" xlink:title="999081 - Disclosure - SCHEDULE OF OUTSTANDING WARRANTS AND STOCK OPTION (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfChangesInWarrantActivityDetails" xlink:title="999082 - Disclosure - SCHEDULE OF CHANGES IN WARRANT ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfNonvestedWarrantsSubjectToService-basedVestingConditionsDetails" xlink:title="999083 - Disclosure - SCHEDULE OF NONVESTED WARRANTS SUBJECT TO SERVICE-BASED VESTING CONDITIONS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfChangesInStockOptionDetails" xlink:title="999084 - Disclosure - SCHEDULE OF CHANGES IN STOCK OPTION (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfNon-vestedStockUnitActivityDetails" xlink:title="999085 - Disclosure - SCHEDULE OF NON-VESTED STOCK UNIT ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfRestrictedStockUnitActivityDetails" xlink:title="999086 - Disclosure - SCHEDULE OF RESTRICTED STOCK UNIT ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfDisaggregatedBreakdownOfStockCompensationExpenseDetails" xlink:title="999087 - Disclosure - SCHEDULE OF DISAGGREGATED BREAKDOWN OF STOCK COMPENSATION EXPENSE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/StockholdersEquityDetailsNarrative" xlink:title="999088 - Disclosure - STOCKHOLDERS&#8217; EQUITY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfWeightedAverageNumberOfSharesDetails" xlink:title="999089 - Disclosure - SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/ScheduleOfEarningsLossPerShareDetails" xlink:title="999090 - Disclosure - SCHEDULE OF EARNINGS (LOSS) PER SHARE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="999091 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/SegmentReportingDetailsNarrative" xlink:title="999092 - Disclosure - SEGMENT REPORTING (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://8co.holdings/role/SubsequentEventsDetailsNarrative" xlink:title="999093 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)" />
</link:linkbase>
