<?xml version="1.0" encoding="utf-8"?>
<!--XBRL document created with Toppan Merrill Bridge  11.4.0.1 -->
<!--Based on XBRL 2.1-->
<!--Created on: 8/11/2026 6:32:58 PM-->
<!--Modified on: 8/11/2026 6:32:58 PM-->
<link:linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <link:roleRef xlink:type="simple" xlink:href="nlst-20260627.xsd#StatementCondensedConsolidatedBalanceSheets" roleURI="http://www.netlistDFN.com/role/StatementCondensedConsolidatedBalanceSheets" />
  <link:roleRef xlink:type="simple" xlink:href="nlst-20260627.xsd#StatementCondensedConsolidatedStatementsOfOperations" roleURI="http://www.netlistDFN.com/role/StatementCondensedConsolidatedStatementsOfOperations" />
  <link:roleRef xlink:type="simple" xlink:href="nlst-20260627.xsd#StatementCondensedConsolidatedStatementsOfCashFlows" roleURI="http://www.netlistDFN.com/role/StatementCondensedConsolidatedStatementsOfCashFlows" />
  <link:roleRef xlink:type="simple" xlink:href="nlst-20260627.xsd#StatementCondensedConsolidatedStatementsOfCashFlowsParenthetical" roleURI="http://www.netlistDFN.com/role/StatementCondensedConsolidatedStatementsOfCashFlowsParenthetical" />
  <link:roleRef xlink:type="simple" xlink:href="nlst-20260627.xsd#DisclosureSupplementalFinancialInformationScheduleOfInventoriesDetails" roleURI="http://www.netlistDFN.com/role/DisclosureSupplementalFinancialInformationScheduleOfInventoriesDetails" />
  <link:roleRef xlink:type="simple" xlink:href="nlst-20260627.xsd#DisclosureLeasesSupplementalConsolidatedBalanceSheetInformationDetails" roleURI="http://www.netlistDFN.com/role/DisclosureLeasesSupplementalConsolidatedBalanceSheetInformationDetails" />
  <link:roleRef xlink:type="simple" xlink:href="nlst-20260627.xsd#DisclosureLeasesMaturitiesOfLeaseLiabilitiesDetails" roleURI="http://www.netlistDFN.com/role/DisclosureLeasesMaturitiesOfLeaseLiabilitiesDetails" />
  <link:roleRef xlink:type="simple" xlink:href="nlst-20260627.xsd#DisclosureSupplementalFinancialInformationMaturitiesOfOperatingLeaseLiabilitiesDetailsCalc2" roleURI="http://www.netlistDFN.com/role/DisclosureSupplementalFinancialInformationMaturitiesOfOperatingLeaseLiabilitiesDetailsCalc2" />
  <link:arcroleRef arcroleURI="https://xbrl.org/2023/arcrole/summation-item" xlink:type="simple" xlink:href="https://www.xbrl.org/2023/calculation-1.1.xsd#summation-item" />
  <link:calculationLink xlink:role="http://www.netlistDFN.com/role/StatementCondensedConsolidatedBalanceSheets" xlink:type="extended" xlink:title="995200100 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherAssets" xlink:label="us-gaap_OtherAssets_639220699772924440" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherAssets_639220699772924440" order="1" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_639220699772925780" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_639220699772925780" order="2" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_639220699772926246" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_639220699772926246" order="3" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent_639220699772926246" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent_639220699772926246" order="4" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_639220699772926246" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639220699772926246" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_639220699772926246" order="1" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedCash" xlink:label="us-gaap_RestrictedCash_639220699772926246" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639220699772926246" xlink:to="us-gaap_RestrictedCash_639220699772926246" order="2" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent_639220699772926246" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639220699772926246" xlink:to="us-gaap_AccountsReceivableNetCurrent_639220699772926246" order="3" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet_639220699772926246" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639220699772926246" xlink:to="us-gaap_InventoryNet_639220699772926246" order="4" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_639220699772986446" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639220699772926246" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_639220699772986446" order="5" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities_639220699772991679" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_Liabilities_639220699772991679" order="1" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_639220699772992008" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Liabilities_639220699772991679" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_639220699772992008" order="1" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_639220699772992008" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Liabilities_639220699772991679" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_639220699772992008" order="2" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent_639220699772992008" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Liabilities_639220699772991679" xlink:to="us-gaap_LiabilitiesCurrent_639220699772992008" order="3" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent_639220699772997275" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639220699772992008" xlink:to="us-gaap_AccountsPayableCurrent_639220699772997275" order="1" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LinesOfCreditCurrent" xlink:label="us-gaap_LinesOfCreditCurrent_639220699772997613" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639220699772992008" xlink:to="us-gaap_LinesOfCreditCurrent_639220699772997613" order="2" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_639220699772997613" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639220699772992008" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_639220699772997613" order="3" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiabilityCurrent" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent_639220699772997613" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639220699772992008" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent_639220699772997613" order="4" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="us-gaap_OtherLiabilitiesCurrent_639220699772997613" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639220699772992008" xlink:to="us-gaap_OtherLiabilitiesCurrent_639220699772997613" order="5" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleDebtCurrent" xlink:label="us-gaap_ConvertibleDebtCurrent_639220699772997613" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639220699772992008" xlink:to="us-gaap_ConvertibleDebtCurrent_639220699772997613" order="6" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="us-gaap_CommitmentsAndContingencies_639220699773003240" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_CommitmentsAndContingencies_639220699773003240" order="2" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity_639220699773003883" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquity_639220699773003883" order="3" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue_639220699773003883" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_639220699773003883" xlink:to="us-gaap_PreferredStockValue_639220699773003883" order="1" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue_639220699773003883" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_639220699773003883" xlink:to="us-gaap_CommonStockValue_639220699773003883" order="2" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_639220699773008014" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_639220699773003883" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_639220699773008014" order="3" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_639220699773008014" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_639220699773003883" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_639220699773008014" order="4" use="optional" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.netlistDFN.com/role/StatementCondensedConsolidatedStatementsOfOperations" xlink:type="extended" xlink:title="995200200 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_639220699773008014" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_639220699773008014" order="1" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss_639220699773008014" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_639220699773008014" xlink:to="us-gaap_OperatingIncomeLoss_639220699773008014" order="1" use="optional" weight="1" priority="3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit_639220699773014049" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss_639220699773008014" xlink:to="us-gaap_GrossProfit_639220699773014049" order="1" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax" xlink:label="us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_639220699773014481" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_GrossProfit_639220699773014049" xlink:to="us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_639220699773014481" order="1" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="us-gaap_CostOfGoodsAndServicesSold_639220699773014481" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_GrossProfit_639220699773014049" xlink:to="us-gaap_CostOfGoodsAndServicesSold_639220699773014481" order="2" use="optional" weight="-1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses_639220699773016380" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss_639220699773008014" xlink:to="us-gaap_OperatingExpenses_639220699773016380" order="2" use="optional" weight="-1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="us-gaap_ResearchAndDevelopmentExpense_639220699773016380" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses_639220699773016380" xlink:to="us-gaap_ResearchAndDevelopmentExpense_639220699773016380" order="1" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LegalFees" xlink:label="us-gaap_LegalFees_639220699773016380" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses_639220699773016380" xlink:to="us-gaap_LegalFees_639220699773016380" order="2" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_639220699773016380" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses_639220699773016380" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_639220699773016380" order="3" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="us-gaap_NonoperatingIncomeExpense_639220699773016380" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_639220699773008014" xlink:to="us-gaap_NonoperatingIncomeExpense_639220699773016380" order="2" use="optional" weight="1" priority="3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestIncomeExpenseNonoperatingNet" xlink:label="us-gaap_InterestIncomeExpenseNonoperatingNet_639220699773021629" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense_639220699773016380" xlink:to="us-gaap_InterestIncomeExpenseNonoperatingNet_639220699773021629" order="1" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_639220699773021942" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense_639220699773016380" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_639220699773021942" order="2" use="optional" weight="1" priority="2" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.netlistDFN.com/role/StatementCondensedConsolidatedStatementsOfCashFlows" xlink:type="extended" xlink:title="995200400 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" order="1" use="optional" weight="1" priority="3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization_639220699773021942" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_DepreciationDepletionAndAmortization_639220699773021942" order="1" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="us-gaap_GainsLossesOnExtinguishmentOfDebt_639220699773021942" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt_639220699773021942" order="2" use="optional" weight="-1" priority="3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNoncashExpense" xlink:label="us-gaap_OtherNoncashExpense_639220699773021942" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_OtherNoncashExpense_639220699773021942" order="3" use="optional" weight="1" priority="3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation_639220699773021942" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_ShareBasedCompensation_639220699773021942" order="4" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_639220699773021942" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_639220699773021942" order="5" use="optional" weight="-1" priority="3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories_639220699773021942" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_IncreaseDecreaseInInventories_639220699773021942" order="6" use="optional" weight="-1" priority="3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_639220699773021942" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_639220699773021942" order="7" use="optional" weight="-1" priority="3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_639220699773032165" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_639220699773032165" order="8" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_639220699773032839" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_639220699773032839" order="9" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss_639220699773032839" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_ProfitLoss_639220699773032839" order="10" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="us-gaap_IncreaseDecreaseInDeferredRevenue_639220699773032839" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_IncreaseDecreaseInDeferredRevenue_639220699773032839" order="11" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_639220699773036307" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639220699773021942" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities_639220699773036307" order="12" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_639220699773036307" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_639220699773036307" order="2" use="optional" weight="1" priority="3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_639220699773036307" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities_639220699773036307" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_639220699773036307" order="1" use="optional" weight="-1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_639220699773036307" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_639220699773036307" order="3" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromRepaymentsOfLinesOfCredit" xlink:label="us-gaap_ProceedsFromRepaymentsOfLinesOfCredit_639220699773036307" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639220699773036307" xlink:to="us-gaap_ProceedsFromRepaymentsOfLinesOfCredit_639220699773036307" order="1" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_639220699773140249" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639220699773036307" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_639220699773140249" order="2" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="us-gaap_RepaymentsOfLongTermDebt_639220699773141243" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639220699773036307" xlink:to="us-gaap_RepaymentsOfLongTermDebt_639220699773141243" order="3" use="optional" weight="-1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_639220699773141243" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639220699773036307" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_639220699773141243" order="4" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="nlst-20260627.xsd#nlst_PaymentsForTaxesRelatedToEquityAwards" xlink:label="nlst_PaymentsForTaxesRelatedToEquityAwards_639220699773141243" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639220699773036307" xlink:to="nlst_PaymentsForTaxesRelatedToEquityAwards_639220699773141243" order="5" use="optional" weight="1" priority="2" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.netlistDFN.com/role/StatementCondensedConsolidatedStatementsOfCashFlowsParenthetical" xlink:type="extended" xlink:title="995200405 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_636886838874804338" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_639220699773149958" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_636886838874804338" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_639220699773149958" order="1" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="us-gaap_RestrictedCashAndCashEquivalents_639220699773151831" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_636886838874804338" xlink:to="us-gaap_RestrictedCashAndCashEquivalents_639220699773151831" order="2" use="optional" weight="1" priority="2" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.netlistDFN.com/role/DisclosureSupplementalFinancialInformationScheduleOfInventoriesDetails" xlink:type="extended" xlink:title="99940201 - Disclosure - Supplemental Financial Information (Schedule Of Inventories) (Details)">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet_634671506028972377" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryRawMaterials" xlink:label="us-gaap_InventoryRawMaterials_639220699773156740" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_InventoryNet_634671506028972377" xlink:to="us-gaap_InventoryRawMaterials_639220699773156740" order="1" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryWorkInProcess" xlink:label="us-gaap_InventoryWorkInProcess_639220699773157138" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_InventoryNet_634671506028972377" xlink:to="us-gaap_InventoryWorkInProcess_639220699773157138" order="2" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryFinishedGoods" xlink:label="us-gaap_InventoryFinishedGoods_639220699773157138" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_InventoryNet_634671506028972377" xlink:to="us-gaap_InventoryFinishedGoods_639220699773157138" order="3" use="optional" weight="1" priority="2" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.netlistDFN.com/role/DisclosureLeasesSupplementalConsolidatedBalanceSheetInformationDetails" xlink:type="extended" xlink:title="99940402 - Disclosure - Leases - Supplemental consolidated balance sheet information (Details)">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiability" xlink:label="us-gaap_FinanceLeaseLiability" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:label="us-gaap_FinanceLeaseLiabilityNoncurrent_639220699773157138" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_FinanceLeaseLiability" xlink:to="us-gaap_FinanceLeaseLiabilityNoncurrent_639220699773157138" order="1" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityCurrent" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent_639220699773157138" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_FinanceLeaseLiability" xlink:to="us-gaap_FinanceLeaseLiabilityCurrent_639220699773157138" order="2" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseRightOfUseAsset" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseRightOfUseAssetAccumulatedAmortization" xlink:label="us-gaap_FinanceLeaseRightOfUseAssetAccumulatedAmortization_639220699773164520" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_FinanceLeaseRightOfUseAsset" xlink:to="us-gaap_FinanceLeaseRightOfUseAssetAccumulatedAmortization_639220699773164520" order="1" use="optional" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization" xlink:label="us-gaap_FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization_639220699773164520" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_FinanceLeaseRightOfUseAsset" xlink:to="us-gaap_FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization_639220699773164520" order="2" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability" xlink:label="us-gaap_OperatingLeaseLiability_1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_639220699773164520" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingLeaseLiability_1" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_639220699773164520" order="1" use="optional" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_639220699773164520" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingLeaseLiability_1" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_639220699773164520" order="2" use="optional" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.netlistDFN.com/role/DisclosureLeasesMaturitiesOfLeaseLiabilitiesDetails" xlink:type="extended" xlink:title="99940404 - Disclosure - Leases - Maturities of Lease Liabilities (Details)">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_639220699773171866" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_639220699773171866" order="1" use="optional" weight="1" priority="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_639220699773173564" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_639220699773173564" order="2" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_639220699773174484" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_639220699773174484" order="3" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_639220699773174484" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_639220699773174484" order="4" use="optional" weight="1" priority="2" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.netlistDFN.com/role/DisclosureSupplementalFinancialInformationMaturitiesOfOperatingLeaseLiabilitiesDetailsCalc2" xlink:type="extended" xlink:title="40504 - Disclosure - Supplemental Financial Information (Maturities of Operating Lease Liabilities) (Details) (Calc 2)">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:label="us-gaap_FinanceLeaseLiabilityPaymentsDue" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiability" xlink:label="us-gaap_FinanceLeaseLiability_639220699773174484" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:to="us-gaap_FinanceLeaseLiability_639220699773174484" order="1" use="optional" weight="1" priority="2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_639220699773179754" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_639220699773179754" order="1" use="optional" weight="1" priority="4" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability" xlink:label="us-gaap_OperatingLeaseLiability_639220699773181966" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_OperatingLeaseLiability_639220699773181966" order="2" use="optional" weight="1" priority="2" />
  </link:calculationLink>
</link:linkbase>
