<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.4b -->
    <!-- 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="nxgl-20260630.xsd#Cover" roleURI="http://nexgel.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#BalanceSheets" roleURI="http://nexgel.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#BalanceSheetsParenthetical" roleURI="http://nexgel.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#StatementsOfOperations" roleURI="http://nexgel.com/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#StatementsOfStockholdersEquity" roleURI="http://nexgel.com/role/StatementsOfStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#StatementsOfCashFlows" roleURI="http://nexgel.com/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#StatementsOfCashFlowsParenthetical" roleURI="http://nexgel.com/role/StatementsOfCashFlowsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#DescriptionOfBusinessAndBasisOfPresentation" roleURI="http://nexgel.com/role/DescriptionOfBusinessAndBasisOfPresentation" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#GoingConcern" roleURI="http://nexgel.com/role/GoingConcern" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#SignificantAccountingPoliciesAndEstimates" roleURI="http://nexgel.com/role/SignificantAccountingPoliciesAndEstimates" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#BusinessSegments" roleURI="http://nexgel.com/role/BusinessSegments" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#VariableInterestEntities" roleURI="http://nexgel.com/role/VariableInterestEntities" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#OperatingLeases" roleURI="http://nexgel.com/role/OperatingLeases" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#FinancingLease" roleURI="http://nexgel.com/role/FinancingLease" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#InventoryNet" roleURI="http://nexgel.com/role/InventoryNet" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#PropertyAndEquipmentNet" roleURI="http://nexgel.com/role/PropertyAndEquipmentNet" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#IntangibleAssets" roleURI="http://nexgel.com/role/IntangibleAssets" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#AccruedExpensesAndOtherCurrentLiabilities" roleURI="http://nexgel.com/role/AccruedExpensesAndOtherCurrentLiabilities" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#NotesPayable" roleURI="http://nexgel.com/role/NotesPayable" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ConvertibleNotesPayable" roleURI="http://nexgel.com/role/ConvertibleNotesPayable" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#CommonStock" roleURI="http://nexgel.com/role/CommonStock" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#Share-basedCompensation" roleURI="http://nexgel.com/role/Share-basedCompensation" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#CommitmentsAndContingencies" roleURI="http://nexgel.com/role/CommitmentsAndContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ConcentrationsOfRisk" roleURI="http://nexgel.com/role/ConcentrationsOfRisk" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#RelatedPartyTransactions" roleURI="http://nexgel.com/role/RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#SubsequentEvents" roleURI="http://nexgel.com/role/SubsequentEvents" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#SignificantAccountingPoliciesAndEstimatesPolicies" roleURI="http://nexgel.com/role/SignificantAccountingPoliciesAndEstimatesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#SignificantAccountingPoliciesAndEstimatesTables" roleURI="http://nexgel.com/role/SignificantAccountingPoliciesAndEstimatesTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#BusinessSegmentsTables" roleURI="http://nexgel.com/role/BusinessSegmentsTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#VariableInterestEntitiesTables" roleURI="http://nexgel.com/role/VariableInterestEntitiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#OperatingLeasesTables" roleURI="http://nexgel.com/role/OperatingLeasesTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#FinancingLeaseTables" roleURI="http://nexgel.com/role/FinancingLeaseTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#InventoryNetTables" roleURI="http://nexgel.com/role/InventoryNetTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#PropertyAndEquipmentNetTables" roleURI="http://nexgel.com/role/PropertyAndEquipmentNetTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#IntangibleAssetsTables" roleURI="http://nexgel.com/role/IntangibleAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#AccruedExpensesAndOtherCurrentLiabilitiesTables" roleURI="http://nexgel.com/role/AccruedExpensesAndOtherCurrentLiabilitiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#NotesPayableTables" roleURI="http://nexgel.com/role/NotesPayableTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ConvertibleNotesPayableTables" roleURI="http://nexgel.com/role/ConvertibleNotesPayableTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#CommonStockTables" roleURI="http://nexgel.com/role/CommonStockTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#Share-basedCompensationTables" roleURI="http://nexgel.com/role/Share-basedCompensationTables" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#DescriptionOfBusinessAndBasisOfPresentationDetailsNarrative" roleURI="http://nexgel.com/role/DescriptionOfBusinessAndBasisOfPresentationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#GoingConcernDetailsNarrative" roleURI="http://nexgel.com/role/GoingConcernDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfCashAndCashEquivalentsDetails" roleURI="http://nexgel.com/role/ScheduleOfCashAndCashEquivalentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfFairValueOfDerivativeLiabilitiesDetails" roleURI="http://nexgel.com/role/ScheduleOfFairValueOfDerivativeLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfLevel3Roll-forwardForDerivativeLiabilitiesDetails" roleURI="http://nexgel.com/role/ScheduleOfLevel3Roll-forwardForDerivativeLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfDisaggregatedRevenueBySalesTypeDetails" roleURI="http://nexgel.com/role/ScheduleOfDisaggregatedRevenueBySalesTypeDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#SignificantAccountingPoliciesAndEstimatesDetailsNarrative" roleURI="http://nexgel.com/role/SignificantAccountingPoliciesAndEstimatesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfReportableSegmentsDetails" roleURI="http://nexgel.com/role/ScheduleOfReportableSegmentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfConsolidatedVariableInterestEntitiesDetails" roleURI="http://nexgel.com/role/ScheduleOfConsolidatedVariableInterestEntitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#VariableInterestEntitiesDetailsNarrative" roleURI="http://nexgel.com/role/VariableInterestEntitiesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#OperatingLeasesDetailsNarrative" roleURI="http://nexgel.com/role/OperatingLeasesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfFutureMinimumOperatingLeasePaymentsDetails" roleURI="http://nexgel.com/role/ScheduleOfFutureMinimumOperatingLeasePaymentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfSupplementalCashFlowsInformationRelatedToOperatingLeasesDetails" roleURI="http://nexgel.com/role/ScheduleOfSupplementalCashFlowsInformationRelatedToOperatingLeasesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfFutureMinimumFinancingLeasePaymentsDetails" roleURI="http://nexgel.com/role/ScheduleOfFutureMinimumFinancingLeasePaymentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfSupplementalCashFlowsInformationRelatedToFinancingLeaseDetails" roleURI="http://nexgel.com/role/ScheduleOfSupplementalCashFlowsInformationRelatedToFinancingLeaseDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#FinancingLeaseDetailsNarrative" roleURI="http://nexgel.com/role/FinancingLeaseDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfInventoryDetails" roleURI="http://nexgel.com/role/ScheduleOfInventoryDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfPropertyAndEquipmentDetails" roleURI="http://nexgel.com/role/ScheduleOfPropertyAndEquipmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#PropertyAndEquipmentNetDetailsNarrative" roleURI="http://nexgel.com/role/PropertyAndEquipmentNetDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfBreakdownOfIdentifiableIntangibleAssetsDetails" roleURI="http://nexgel.com/role/ScheduleOfBreakdownOfIdentifiableIntangibleAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfEstimatedAnnualAmortizationExpenseDetails" roleURI="http://nexgel.com/role/ScheduleOfEstimatedAnnualAmortizationExpenseDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#IntangibleAssetsDetailsNarrative" roleURI="http://nexgel.com/role/IntangibleAssetsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" roleURI="http://nexgel.com/role/ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfDebtInstrumentsDetails" roleURI="http://nexgel.com/role/ScheduleOfDebtInstrumentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#NotesPayableDetailsNarrative" roleURI="http://nexgel.com/role/NotesPayableDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfOutstandingConvertibleDebtDetails" roleURI="http://nexgel.com/role/ScheduleOfOutstandingConvertibleDebtDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ConvertibleNotesPayableDetailsNarrative" roleURI="http://nexgel.com/role/ConvertibleNotesPayableDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfReservedCommonStockForIssuedSecuritiesInRelationDetails" roleURI="http://nexgel.com/role/ScheduleOfReservedCommonStockForIssuedSecuritiesInRelationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfInformationAboutIncentivePlanDetails" roleURI="http://nexgel.com/role/ScheduleOfInformationAboutIncentivePlanDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfIncentiveStockOptionActivityDetails" roleURI="http://nexgel.com/role/ScheduleOfIncentiveStockOptionActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfAssumptionsUsedInShare-basedCompensationDetails" roleURI="http://nexgel.com/role/ScheduleOfAssumptionsUsedInShare-basedCompensationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfRestrictedStockUnitsGrantedDetails" roleURI="http://nexgel.com/role/ScheduleOfRestrictedStockUnitsGrantedDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ScheduleOfCommonStockWarrantsDetails" roleURI="http://nexgel.com/role/ScheduleOfCommonStockWarrantsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#Share-basedCompensationDetailsNarrative" roleURI="http://nexgel.com/role/Share-basedCompensationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#CommitmentsAndContingenciesDetailsNarrative" roleURI="http://nexgel.com/role/CommitmentsAndContingenciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#ConcentrationsOfRiskDetailsNarrative" roleURI="http://nexgel.com/role/ConcentrationsOfRiskDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20260630.xsd#RelatedPartyTransactionsDetailsNarrative" roleURI="http://nexgel.com/role/RelatedPartyTransactionsDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Condensed Consolidated Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCash" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RestrictedCash" xlink:label="loc_us-gaapRestrictedCash" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapRestrictedCash" 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="3" 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="4" 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="5" 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="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapGoodwill" 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_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Investments" xlink:label="loc_us-gaapInvestments" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapInvestments" 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_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssetsNoncurrent" 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="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccruedLiabilitiesAndOtherLiabilities" xlink:label="loc_us-gaapAccruedLiabilitiesAndOtherLiabilities" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesAndOtherLiabilities" 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_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapNotesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_PartnershipAccruedAdvanceCurrent" xlink:label="loc_NXGLPartnershipAccruedAdvanceCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_NXGLPartnershipAccruedAdvanceCurrent" 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_FinanceLeaseLiabilityCurrent" xlink:label="loc_us-gaapFinanceLeaseLiabilityCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapFinanceLeaseLiabilityCurrent" 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_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DerivativeLiabilitiesCurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesCurrent" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDerivativeLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapFinanceLeaseLiabilityNoncurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapFinanceLeaseLiabilityNoncurrent" 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_ConvertibleDebtNoncurrent" xlink:label="loc_us-gaapConvertibleDebtNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapConvertibleDebtNoncurrent" 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_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermNotesPayable" 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_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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="loc_us-gaapCommitmentsAndContingencies" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapCommitmentsAndContingencies" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" 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://nexgel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/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_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:calculationArc order="2" 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_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_InterestIncomeExpenseNonoperatingNet" xlink:label="loc_us-gaapInterestIncomeExpenseNonoperatingNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestIncomeExpenseNonoperatingNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_ChangesInFairValueOfDerivativeLiabilityAndWarrantModificationExpense" xlink:label="loc_NXGLChangesInFairValueOfDerivativeLiabilityAndWarrantModificationExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_NXGLChangesInFairValueOfDerivativeLiabilityAndWarrantModificationExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_LossOnIssuanceOfConvertibleDebt" xlink:label="loc_NXGLLossOnIssuanceOfConvertibleDebt" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_NXGLLossOnIssuanceOfConvertibleDebt" 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_OtherNonoperatingExpense" xlink:label="loc_us-gaapOtherNonoperatingExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingExpense" 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="5" 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_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-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-gaapProfitLoss" 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_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://nexgel.com/role/StatementsOfStockholdersEquity" xlink:title="00000005 - Statement - Condensed Consolidated Statements of Stockholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/StatementsOfCashFlows" xlink:title="00000006 - 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_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" 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="3" 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_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAssetAmortizationExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAssetAmortizationExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FairValueAdjustmentOfWarrants" xlink:label="loc_us-gaapFairValueAdjustmentOfWarrants" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapFairValueAdjustmentOfWarrants" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_LossOnIssuanceOfConvertibleDebt" xlink:label="loc_NXGLLossOnIssuanceOfConvertibleDebt" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_NXGLLossOnIssuanceOfConvertibleDebt" 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="8" 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="9" 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="10" 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="11" 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_IncreaseDecreaseInDueToRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInDueToRelatedParties" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDueToRelatedParties" 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_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" 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_IncreaseDecreaseInOtherOperatingAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherOperatingAssets" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherOperatingAssets" 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_IncreaseDecreaseInOperatingLeaseLiability" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" />
      <link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredRevenue" />
      <link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredRevenue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_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_PaymentsToAcquireOtherProductiveAssets" xlink:label="loc_us-gaapPaymentsToAcquireOtherProductiveAssets" />
      <link:calculationArc order="1" 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_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" 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_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromNotesPayable" 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_PaymentForContingentConsiderationLiabilityFinancingActivities" xlink:label="loc_us-gaapPaymentForContingentConsiderationLiabilityFinancingActivities" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentForContingentConsiderationLiabilityFinancingActivities" 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_FinanceLeasePrincipalPayments" xlink:label="loc_us-gaapFinanceLeasePrincipalPayments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapFinanceLeasePrincipalPayments" 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_PaymentsOfFinancingCosts" xlink:label="loc_us-gaapPaymentsOfFinancingCosts" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsOfFinancingCosts" 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_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfNotesPayable" 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://nexgel.com/role/StatementsOfCashFlowsParenthetical" xlink:title="00000007 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/DescriptionOfBusinessAndBasisOfPresentation" xlink:title="999013 - Disclosure - Description of Business and Basis of Presentation" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/GoingConcern" xlink:title="999014 - Disclosure - Going Concern" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/SignificantAccountingPoliciesAndEstimates" xlink:title="999015 - Disclosure - Significant Accounting Policies and Estimates" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/BusinessSegments" xlink:title="999016 - Disclosure - Business Segments" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/VariableInterestEntities" xlink:title="999017 - Disclosure - Variable Interest Entities" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/OperatingLeases" xlink:title="999018 - Disclosure - Operating Leases" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/FinancingLease" xlink:title="999019 - Disclosure - Financing Lease" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/InventoryNet" xlink:title="999020 - Disclosure - Inventory, net" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/PropertyAndEquipmentNet" xlink:title="999021 - Disclosure - Property and Equipment, Net" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/IntangibleAssets" xlink:title="999022 - Disclosure - Intangible Assets" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/AccruedExpensesAndOtherCurrentLiabilities" xlink:title="999023 - Disclosure - Accrued Expenses and Other Current Liabilities" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/NotesPayable" xlink:title="999024 - Disclosure - Notes Payable" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ConvertibleNotesPayable" xlink:title="999025 - Disclosure - Convertible Notes Payable" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/CommonStock" xlink:title="999026 - Disclosure - Common Stock" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/Share-basedCompensation" xlink:title="999027 - Disclosure - Share-based Compensation" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/CommitmentsAndContingencies" xlink:title="999028 - Disclosure - Commitments and Contingencies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ConcentrationsOfRisk" xlink:title="999029 - Disclosure - Concentrations of Risk" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/RelatedPartyTransactions" xlink:title="999030 - Disclosure - Related Party Transactions" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/SubsequentEvents" xlink:title="999031 - Disclosure - Subsequent Events" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/SignificantAccountingPoliciesAndEstimatesPolicies" xlink:title="999032 - Disclosure - Significant Accounting Policies and Estimates (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/SignificantAccountingPoliciesAndEstimatesTables" xlink:title="999033 - Disclosure - Significant Accounting Policies and Estimates (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/BusinessSegmentsTables" xlink:title="999034 - Disclosure - Business Segments (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/VariableInterestEntitiesTables" xlink:title="999035 - Disclosure - Variable Interest Entities (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/OperatingLeasesTables" xlink:title="999036 - Disclosure - Operating Leases (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/FinancingLeaseTables" xlink:title="999037 - Disclosure - Financing Lease (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/InventoryNetTables" xlink:title="999038 - Disclosure - Inventory, net (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/PropertyAndEquipmentNetTables" xlink:title="999039 - Disclosure - Property and Equipment, Net (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/IntangibleAssetsTables" xlink:title="999040 - Disclosure - Intangible Assets (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/AccruedExpensesAndOtherCurrentLiabilitiesTables" xlink:title="999041 - Disclosure - Accrued Expenses and Other Current Liabilities (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/NotesPayableTables" xlink:title="999042 - Disclosure - Notes Payable (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ConvertibleNotesPayableTables" xlink:title="999043 - Disclosure - Convertible Notes Payable (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/CommonStockTables" xlink:title="999044 - Disclosure - Common Stock (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/Share-basedCompensationTables" xlink:title="999045 - Disclosure - Share-based Compensation (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/DescriptionOfBusinessAndBasisOfPresentationDetailsNarrative" xlink:title="999046 - Disclosure - Description of Business and Basis of Presentation (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/GoingConcernDetailsNarrative" xlink:title="999047 - Disclosure - Going Concern (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfCashAndCashEquivalentsDetails" xlink:title="999048 - Disclosure - Schedule of Cash and Cash Equivalents (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="loc_us-gaapCash" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RestrictedCashCurrent" xlink:label="loc_us-gaapRestrictedCashCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="loc_us-gaapRestrictedCashCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfFairValueOfDerivativeLiabilitiesDetails" xlink:title="999049 - Disclosure - Schedule of Fair Value of Derivative Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfLevel3Roll-forwardForDerivativeLiabilitiesDetails" xlink:title="999050 - Disclosure - Schedule of Level 3 Roll-forward for Derivative Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfDisaggregatedRevenueBySalesTypeDetails" xlink:title="999051 - Disclosure - Schedule of Disaggregated Revenue by Sales Type (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerIncludingAssessedTax" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_RevenueFromContractManufacturing" xlink:label="loc_NXGLRevenueFromContractManufacturing" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenueFromContractWithCustomerIncludingAssessedTax" xlink:to="loc_NXGLRevenueFromContractManufacturing" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_RevenueFromFinishedGoods" xlink:label="loc_NXGLRevenueFromFinishedGoods" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenueFromContractWithCustomerIncludingAssessedTax" xlink:to="loc_NXGLRevenueFromFinishedGoods" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_RevenueFromConsumerProducts" xlink:label="loc_NXGLRevenueFromConsumerProducts" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenueFromContractWithCustomerIncludingAssessedTax" xlink:to="loc_NXGLRevenueFromConsumerProducts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_RevenueClassifiedAsMedicalDevicesOthers" xlink:label="loc_NXGLRevenueClassifiedAsMedicalDevicesOthers" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenueFromContractWithCustomerIncludingAssessedTax" xlink:to="loc_NXGLRevenueClassifiedAsMedicalDevicesOthers" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_RevenueClassifiedAsBiomaterialProducts" xlink:label="loc_NXGLRevenueClassifiedAsBiomaterialProducts" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenueFromContractWithCustomerIncludingAssessedTax" xlink:to="loc_NXGLRevenueClassifiedAsBiomaterialProducts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="loc_NXGLRevenueFromContractManufacturing" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="loc_NXGLRevenueFromFinishedGoods" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="loc_NXGLRevenueFromConsumerProducts" xlink:type="arc" weight="1" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="loc_NXGLRevenueClassifiedAsMedicalDevicesOthers" xlink:type="arc" weight="1" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="loc_NXGLRevenueClassifiedAsBiomaterialProducts" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/SignificantAccountingPoliciesAndEstimatesDetailsNarrative" xlink:title="999052 - Disclosure - Significant Accounting Policies and Estimates (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfReportableSegmentsDetails" xlink:title="999053 - Disclosure - Schedule of Reportable Segments (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfConsolidatedVariableInterestEntitiesDetails" xlink:title="999054 - Disclosure - Schedule of Consolidated Variable Interest Entities (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCash" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" 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="3" 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="4" 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="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_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="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccruedLiabilitiesAndOtherLiabilities" xlink:label="loc_us-gaapAccruedLiabilitiesAndOtherLiabilities" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesAndOtherLiabilities" 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_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapNotesPayableCurrent" 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_FinanceLeaseLiabilityCurrent" xlink:label="loc_us-gaapFinanceLeaseLiabilityCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapFinanceLeaseLiabilityCurrent" 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_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapFinanceLeaseLiabilityNoncurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapFinanceLeaseLiabilityNoncurrent" 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_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermNotesPayable" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/VariableInterestEntitiesDetailsNarrative" xlink:title="999055 - Disclosure - Variable Interest Entities (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/OperatingLeasesDetailsNarrative" xlink:title="999056 - Disclosure - Operating Leases (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfFutureMinimumOperatingLeasePaymentsDetails" xlink:title="999057 - Disclosure - Schedule of Future Minimum Operating Lease Payments (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" 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_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" 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_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" 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_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" 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_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour" xlink:label="loc_NXGLLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_NXGLLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfSupplementalCashFlowsInformationRelatedToOperatingLeasesDetails" xlink:title="999058 - Disclosure - Schedule of Supplemental Cash Flows Information Related to Operating Leases (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfFutureMinimumFinancingLeasePaymentsDetails" xlink:title="999059 - Disclosure - Schedule of Future Minimum Financing Lease Payments (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapFinanceLeaseLiabilityPaymentsDue" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="loc_us-gaapFinanceLeaseLiabilityPaymentsDueNextTwelveMonths" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFinanceLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapFinanceLeaseLiabilityPaymentsDueNextTwelveMonths" 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_FinanceLeaseLiabilityPaymentsDueYearTwo" xlink:label="loc_us-gaapFinanceLeaseLiabilityPaymentsDueYearTwo" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFinanceLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapFinanceLeaseLiabilityPaymentsDueYearTwo" 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_FinanceLeaseLiabilityPaymentsDueYearThree" xlink:label="loc_us-gaapFinanceLeaseLiabilityPaymentsDueYearThree" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFinanceLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapFinanceLeaseLiabilityPaymentsDueYearThree" 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_FinanceLeaseLiabilityPaymentsDueYearFour" xlink:label="loc_us-gaapFinanceLeaseLiabilityPaymentsDueYearFour" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFinanceLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapFinanceLeaseLiabilityPaymentsDueYearFour" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_FinanceLeaseLiabilityPaymentsDueYearThereafterFour" xlink:label="loc_NXGLFinanceLeaseLiabilityPaymentsDueYearThereafterFour" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFinanceLeaseLiabilityPaymentsDue" xlink:to="loc_NXGLFinanceLeaseLiabilityPaymentsDueYearThereafterFour" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfSupplementalCashFlowsInformationRelatedToFinancingLeaseDetails" xlink:title="999060 - Disclosure - Schedule of Supplemental Cash Flows Information Related to Financing Lease (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/FinancingLeaseDetailsNarrative" xlink:title="999061 - Disclosure - Financing Lease (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfInventoryDetails" xlink:title="999062 - Disclosure - Schedule of Inventory (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryGross" xlink:label="loc_us-gaapInventoryGross" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryRawMaterials" xlink:label="loc_us-gaapInventoryRawMaterials" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" xlink:to="loc_us-gaapInventoryRawMaterials" 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_InventoryWorkInProcess" xlink:label="loc_us-gaapInventoryWorkInProcess" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" xlink:to="loc_us-gaapInventoryWorkInProcess" 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_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" 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_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryGross" 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_InventoryAdjustments" xlink:label="loc_us-gaapInventoryAdjustments" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryAdjustments" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="999063 - Disclosure - Schedule of Property and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" 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_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/PropertyAndEquipmentNetDetailsNarrative" xlink:title="999064 - Disclosure - Property and Equipment, Net (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfBreakdownOfIdentifiableIntangibleAssetsDetails" xlink:title="999065 - Disclosure - Schedule of Breakdown of Identifiable Intangible Assets (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfEstimatedAnnualAmortizationExpenseDetails" xlink:title="999066 - Disclosure - Schedule of Estimated Annual Amortization Expense (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" 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_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearThree" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearThree" 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFour" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/IntangibleAssetsDetailsNarrative" xlink:title="999067 - Disclosure - Intangible Assets (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfAccruedExpensesAndOtherCurrentLiabilitiesDetails" xlink:title="999068 - 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_AccruedLiabilitiesAndOtherLiabilities" xlink:label="loc_us-gaapAccruedLiabilitiesAndOtherLiabilities" />
      <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-gaapAccruedLiabilitiesAndOtherLiabilities" 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_OtherLiabilities" xlink:label="loc_us-gaapOtherLiabilities" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesAndOtherLiabilities" xlink:to="loc_us-gaapOtherLiabilities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfDebtInstrumentsDetails" xlink:title="999069 - Disclosure - Schedule of Debt Instruments (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear" 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_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" 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_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" 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_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" 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_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20260630.xsd#NXGL_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFour" xlink:label="loc_NXGLLongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFour" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_NXGLLongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFour" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/NotesPayableDetailsNarrative" xlink:title="999070 - Disclosure - Notes Payable (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfOutstandingConvertibleDebtDetails" xlink:title="999071 - Disclosure -  Schedule of Outstanding Convertible Debt (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount" 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_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ConvertibleNotesPayableDetailsNarrative" xlink:title="999072 - Disclosure - Convertible Notes Payable (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfReservedCommonStockForIssuedSecuritiesInRelationDetails" xlink:title="999073 - Disclosure - Schedule of Reserved Common Stock For Issued Securities in Relation (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfInformationAboutIncentivePlanDetails" xlink:title="999074 - Disclosure - Schedule of Information about Incentive Plan (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfIncentiveStockOptionActivityDetails" xlink:title="999075 - Disclosure - Schedule of Incentive Stock Option Activity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfAssumptionsUsedInShare-basedCompensationDetails" xlink:title="999076 - Disclosure - Schedule of Assumptions used in Share-based Compensation (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfRestrictedStockUnitsGrantedDetails" xlink:title="999077 - Disclosure - Schedule of Restricted Stock Units Granted (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ScheduleOfCommonStockWarrantsDetails" xlink:title="999078 - Disclosure - Schedule of Common Stock Warrants (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/Share-basedCompensationDetailsNarrative" xlink:title="999079 - Disclosure - Share-based Compensation (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="999080 - Disclosure - Commitments and Contingencies (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/ConcentrationsOfRiskDetailsNarrative" xlink:title="999081 - Disclosure - Concentrations of Risk (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://nexgel.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="999082 - Disclosure - Related Party Transactions (Details Narrative)" />
</link:linkbase>
