<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5c -->
    <!-- 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="fgc-20260930.xsd#Cover" roleURI="http://fgcommunities.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#CondensedConsolidatedBalanceSheets" roleURI="http://fgcommunities.com/role/CondensedConsolidatedBalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#CondensedConsolidatedBalanceSheetsParenthetical" roleURI="http://fgcommunities.com/role/CondensedConsolidatedBalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#StatementsOfOperations" roleURI="http://fgcommunities.com/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#StatementsOfOperationsParenthetical" roleURI="http://fgcommunities.com/role/StatementsOfOperationsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#StatementsOfComprehensiveLoss" roleURI="http://fgcommunities.com/role/StatementsOfComprehensiveLoss" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#StatementsOfShareholdersEquity" roleURI="http://fgcommunities.com/role/StatementsOfShareholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#StatementsOfShareholdersEquityParenthetical" roleURI="http://fgcommunities.com/role/StatementsOfShareholdersEquityParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#StatementsOfCashFlows" roleURI="http://fgcommunities.com/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#NatureOfBusiness" roleURI="http://fgcommunities.com/role/NatureOfBusiness" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#SignificantAccountingPolicies" roleURI="http://fgcommunities.com/role/SignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#DiscontinuedOperations" roleURI="http://fgcommunities.com/role/DiscontinuedOperations" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#EquityHoldings" roleURI="http://fgcommunities.com/role/EquityHoldings" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#FairValueMeasurements" roleURI="http://fgcommunities.com/role/FairValueMeasurements" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#PropertyPlantAndEquipment" roleURI="http://fgcommunities.com/role/PropertyPlantAndEquipment" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#IncomeTaxes" roleURI="http://fgcommunities.com/role/IncomeTaxes" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#EquityIncentivePlansAndStock-basedCompensation" roleURI="http://fgcommunities.com/role/EquityIncentivePlansAndStock-basedCompensation" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#StockholdersEquity" roleURI="http://fgcommunities.com/role/StockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#RelatedPartyTransactions" roleURI="http://fgcommunities.com/role/RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#NetEarningsPerShare" roleURI="http://fgcommunities.com/role/NetEarningsPerShare" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#Debt" roleURI="http://fgcommunities.com/role/Debt" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#CommitmentsAndContingencies" roleURI="http://fgcommunities.com/role/CommitmentsAndContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#SegmentReporting" roleURI="http://fgcommunities.com/role/SegmentReporting" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#SubsequentEvents" roleURI="http://fgcommunities.com/role/SubsequentEvents" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#SignificantAccountingPoliciesPolicies" roleURI="http://fgcommunities.com/role/SignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#DiscontinuedOperationsTables" roleURI="http://fgcommunities.com/role/DiscontinuedOperationsTables" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#EquityHoldingsTables" roleURI="http://fgcommunities.com/role/EquityHoldingsTables" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#FairValueMeasurementsTables" roleURI="http://fgcommunities.com/role/FairValueMeasurementsTables" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#EquityIncentivePlansAndStock-basedCompensationTables" roleURI="http://fgcommunities.com/role/EquityIncentivePlansAndStock-basedCompensationTables" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#StockholdersEquityTables" roleURI="http://fgcommunities.com/role/StockholdersEquityTables" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#NetEarningsPerShareTables" roleURI="http://fgcommunities.com/role/NetEarningsPerShareTables" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#DebtTables" roleURI="http://fgcommunities.com/role/DebtTables" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#SegmentReportingTables" roleURI="http://fgcommunities.com/role/SegmentReportingTables" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#NatureOfBusinessDetailsNarrative" roleURI="http://fgcommunities.com/role/NatureOfBusinessDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#SignificantAccountingPoliciesDetailsNarrative" roleURI="http://fgcommunities.com/role/SignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfNetLossFromDiscontinuedOperationDetails" roleURI="http://fgcommunities.com/role/ScheduleOfNetLossFromDiscontinuedOperationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#SummaryOfDiscontinuedOperationsConstitutingAssetAndLiabilitiesDetails" roleURI="http://fgcommunities.com/role/SummaryOfDiscontinuedOperationsConstitutingAssetAndLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#DiscontinuedOperationsDetailsNarrative" roleURI="http://fgcommunities.com/role/DiscontinuedOperationsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfEquityHoldingsDetails" roleURI="http://fgcommunities.com/role/ScheduleOfEquityHoldingsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfNetHoldingsLossDetails" roleURI="http://fgcommunities.com/role/ScheduleOfNetHoldingsLossDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#EquityHoldingsDetailsNarrative" roleURI="http://fgcommunities.com/role/EquityHoldingsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfFinancialInstrumentsMeasuredOnRecurringBasisAtFairValueDetails" roleURI="http://fgcommunities.com/role/ScheduleOfFinancialInstrumentsMeasuredOnRecurringBasisAtFairValueDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfFairValueHierarchyOfRoll-forwardOfAssetsDetails" roleURI="http://fgcommunities.com/role/ScheduleOfFairValueHierarchyOfRoll-forwardOfAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#FairValueMeasurementsDetailsNarrative" roleURI="http://fgcommunities.com/role/FairValueMeasurementsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#PropertyPlantAndEquipmentDetailsNarrative" roleURI="http://fgcommunities.com/role/PropertyPlantAndEquipmentDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#IncomeTaxesDetailsNarrative" roleURI="http://fgcommunities.com/role/IncomeTaxesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfRestrictedStockUnitDetails" roleURI="http://fgcommunities.com/role/ScheduleOfRestrictedStockUnitDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfStockOptionActivityDetails" roleURI="http://fgcommunities.com/role/ScheduleOfStockOptionActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#EquityIncentivePlansAndStock-basedCompensationDetailsNarrative" roleURI="http://fgcommunities.com/role/EquityIncentivePlansAndStock-basedCompensationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfActivityForWarrantsDetails" roleURI="http://fgcommunities.com/role/ScheduleOfActivityForWarrantsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#SummaryOfValuationAssumptionDetails" roleURI="http://fgcommunities.com/role/SummaryOfValuationAssumptionDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#StockholdersEquityDetailsNarrative" roleURI="http://fgcommunities.com/role/StockholdersEquityDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#RelatedPartyTransactionsDetailsNarrative" roleURI="http://fgcommunities.com/role/RelatedPartyTransactionsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfNumeratorsAndDenominatorsUsedInCalculationOfBasicAndDilutedEarningsPerShareDetails" roleURI="http://fgcommunities.com/role/ScheduleOfNumeratorsAndDenominatorsUsedInCalculationOfBasicAndDilutedEarningsPerShareDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfNumeratorsAndDenominatorsUsedInCalculationOfBasicAndDilutedEarningsPerShareDetailsParenthetical" roleURI="http://fgcommunities.com/role/ScheduleOfNumeratorsAndDenominatorsUsedInCalculationOfBasicAndDilutedEarningsPerShareDetailsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfPotentiallyDilutiveSecuritiesExcludedFromCalculationDetails" roleURI="http://fgcommunities.com/role/ScheduleOfPotentiallyDilutiveSecuritiesExcludedFromCalculationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfShort-termDebtDetails" roleURI="http://fgcommunities.com/role/ScheduleOfShort-termDebtDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#DebtDetailsNarrative" roleURI="http://fgcommunities.com/role/DebtDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#CommitmentsAndContingenciesDetailsNarrative" roleURI="http://fgcommunities.com/role/CommitmentsAndContingenciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfSegmentReportingDetails" roleURI="http://fgcommunities.com/role/ScheduleOfSegmentReportingDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#ScheduleOfAssetsSegmentReportingDetails" roleURI="http://fgcommunities.com/role/ScheduleOfAssetsSegmentReportingDetails" />
    <link:roleRef xlink:type="simple" xlink:href="fgc-20260930.xsd#SegmentReportingDetailsNarrative" roleURI="http://fgcommunities.com/role/SegmentReportingDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/CondensedConsolidatedBalanceSheets" xlink:title="00000002 - Statement -  Condensed Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_OtherEquitySecuritiesAndOtherHoldings" xlink:label="loc_FGCOtherEquitySecuritiesAndOtherHoldings" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_FGCOtherEquitySecuritiesAndOtherHoldings" 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_AssetsOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="loc_us-gaapAssetsOfDisposalGroupIncludingDiscontinuedOperation" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsOfDisposalGroupIncludingDiscontinuedOperation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaapOtherAssets" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" 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_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapShortTermBorrowings" 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_DeferredIncomeTaxLiabilitiesNet" xlink:label="loc_us-gaapDeferredIncomeTaxLiabilitiesNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapDeferredIncomeTaxLiabilitiesNet" 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_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" xlink:label="loc_us-gaapLiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" 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="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOtherLiabilities" 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_TreasuryStockValue" xlink:label="loc_us-gaapTreasuryStockValue" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapTreasuryStockValue" 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="4" 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="5" 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_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" 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-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/CondensedConsolidatedBalanceSheetsParenthetical" xlink:title="00000003 - Statement -  Condensed Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.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_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <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-gaapOperatingIncomeLoss" 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_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_StockbasedCompensation" xlink:label="loc_FGCStockbasedCompensation" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_FGCStockbasedCompensation" 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_GainLossOnSaleOfOtherAssets" xlink:label="loc_us-gaapGainLossOnSaleOfOtherAssets" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGainLossOnSaleOfOtherAssets" 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="fgc-20260930.xsd#FGC_GainLossOnEquityHoldings" xlink:label="loc_FGCGainLossOnEquityHoldings" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_FGCGainLossOnEquityHoldings" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_GainLossOnFinancialInstrumentsNet" xlink:label="loc_FGCGainLossOnFinancialInstrumentsNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_FGCGainLossOnFinancialInstrumentsNet" 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_ForeignCurrencyTransactionGainLossBeforeTax" xlink:label="loc_us-gaapForeignCurrencyTransactionGainLossBeforeTax" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapForeignCurrencyTransactionGainLossBeforeTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:label="loc_us-gaapIncomeLossFromDiscontinuedOperationsNetOfTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeLossFromDiscontinuedOperationsNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_PremiumOnRepurchaseOfPreferredShares" xlink:label="loc_FGCPremiumOnRepurchaseOfPreferredShares" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_FGCPremiumOnRepurchaseOfPreferredShares" 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_PreferredStockDividendsIncomeStatementImpact" xlink:label="loc_us-gaapPreferredStockDividendsIncomeStatementImpact" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_us-gaapPreferredStockDividendsIncomeStatementImpact" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/StatementsOfOperationsParenthetical" xlink:title="00000005 - Statement - Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/StatementsOfComprehensiveLoss" xlink:title="00000006 - Statement - Condensed Consolidated Statements of Comprehensive Loss (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPortionAttributableToParent" xlink:label="loc_us-gaapOtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPortionAttributableToParent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPortionAttributableToParent" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_UnrealizedCurrencyTranslationLossOfEquityMethodHoldings" xlink:label="loc_FGCUnrealizedCurrencyTranslationLossOfEquityMethodHoldings" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" xlink:to="loc_FGCUnrealizedCurrencyTranslationLossOfEquityMethodHoldings" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" 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_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/StatementsOfShareholdersEquity" xlink:title="00000007 - Statement - Condensed Consolidated Statements of Shareholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/StatementsOfShareholdersEquityParenthetical" xlink:title="00000008 - Statement - Condensed Consolidated Statements of Shareholders&apos; Equity (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/StatementsOfCashFlows" xlink:title="00000009 - 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_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_UnrealizedGainLossOnInvestments" xlink:label="loc_us-gaapUnrealizedGainLossOnInvestments" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapUnrealizedGainLossOnInvestments" 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_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaapIncomeLossFromEquityMethodInvestments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncomeLossFromEquityMethodInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_UnrealizedGainFromCostMethodHoldings" xlink:label="loc_FGCUnrealizedGainFromCostMethodHoldings" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_FGCUnrealizedGainFromCostMethodHoldings" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_GainOnForwardPurchaseAgreementDerivative" xlink:label="loc_FGCGainOnForwardPurchaseAgreementDerivative" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_FGCGainOnForwardPurchaseAgreementDerivative" 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_GainLossOnSaleOfOtherAssets" xlink:label="loc_us-gaapGainLossOnSaleOfOtherAssets" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapGainLossOnSaleOfOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_GainLossOnSaleOfOtherInvestments" xlink:label="loc_us-gaapGainLossOnSaleOfOtherInvestments" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapGainLossOnSaleOfOtherInvestments" 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="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" 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_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" 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="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" 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_IncreaseDecreaseInOtherOperatingAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherOperatingAssets" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" 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_IncreaseDecreaseInIncomeTaxes" xlink:label="loc_us-gaapIncreaseDecreaseInIncomeTaxes" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInIncomeTaxes" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" 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_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" xlink:label="loc_us-gaapCashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapCashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" 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_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromSaleOfEquitySecuritiesFvNi" xlink:label="loc_us-gaapProceedsFromSaleOfEquitySecuritiesFvNi" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="loc_us-gaapProceedsFromSaleOfEquitySecuritiesFvNi" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_ProceedsFromRedemptionOfSaltirePreferredShares" xlink:label="loc_FGCProceedsFromRedemptionOfSaltirePreferredShares" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="loc_FGCProceedsFromRedemptionOfSaltirePreferredShares" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_ProceedsFromSalesOfETHDigitalAssets" xlink:label="loc_FGCProceedsFromSalesOfETHDigitalAssets" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="loc_FGCProceedsFromSalesOfETHDigitalAssets" 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_PaymentsToAcquireEquitySecuritiesFvNi" xlink:label="loc_us-gaapPaymentsToAcquireEquitySecuritiesFvNi" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="loc_us-gaapPaymentsToAcquireEquitySecuritiesFvNi" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_PaymentsForProceedsFromCollectionOfNotesReceivable" xlink:label="loc_FGCPaymentsForProceedsFromCollectionOfNotesReceivable" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="loc_FGCPaymentsForProceedsFromCollectionOfNotesReceivable" 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:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" 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_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:label="loc_us-gaapCashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapCashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" 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_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromIssuanceOfPrivatePlacement" xlink:label="loc_us-gaapProceedsFromIssuanceOfPrivatePlacement" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapProceedsFromIssuanceOfPrivatePlacement" 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_ProceedsFromOtherEquity" xlink:label="loc_us-gaapProceedsFromOtherEquity" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapProceedsFromOtherEquity" 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_PaymentsOfDividendsPreferredStockAndPreferenceStock" xlink:label="loc_us-gaapPaymentsOfDividendsPreferredStockAndPreferenceStock" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapPaymentsOfDividendsPreferredStockAndPreferenceStock" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_DistributionOfCashToCvrTrust" xlink:label="loc_FGCDistributionOfCashToCvrTrust" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_FGCDistributionOfCashToCvrTrust" 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_RepaymentsOfLinesOfCredit" xlink:label="loc_us-gaapRepaymentsOfLinesOfCredit" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapRepaymentsOfLinesOfCredit" 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_PaymentsForRepurchaseOfCommonStock" xlink:label="loc_us-gaapPaymentsForRepurchaseOfCommonStock" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapPaymentsForRepurchaseOfCommonStock" 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_PaymentsForRepurchaseOfPreferredStockAndPreferenceStock" xlink:label="loc_us-gaapPaymentsForRepurchaseOfPreferredStockAndPreferenceStock" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapPaymentsForRepurchaseOfPreferredStockAndPreferenceStock" 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_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:label="loc_us-gaapPaymentsRelatedToTaxWithholdingForShareBasedCompensation" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapPaymentsRelatedToTaxWithholdingForShareBasedCompensation" 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_RepaymentsOfShortTermDebt" xlink:label="loc_us-gaapRepaymentsOfShortTermDebt" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapRepaymentsOfShortTermDebt" 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:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" 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_CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations" xlink:label="loc_us-gaapCashProvidedByUsedInFinancingActivitiesDiscontinuedOperations" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapCashProvidedByUsedInFinancingActivitiesDiscontinuedOperations" 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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectContinuingOperations" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectContinuingOperations" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectContinuingOperations" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectContinuingOperations" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectContinuingOperations" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" 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_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectContinuingOperations" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" 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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectDisposalGroupIncludingDiscontinuedOperations" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectDisposalGroupIncludingDiscontinuedOperations" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectDisposalGroupIncludingDiscontinuedOperations" xlink:to="loc_us-gaapCashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectDisposalGroupIncludingDiscontinuedOperations" xlink:to="loc_us-gaapCashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectDisposalGroupIncludingDiscontinuedOperations" xlink:to="loc_us-gaapCashProvidedByUsedInFinancingActivitiesDiscontinuedOperations" 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:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/NatureOfBusiness" xlink:title="999010 - Disclosure - Nature of Business" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/SignificantAccountingPolicies" xlink:title="999011 - Disclosure - Significant Accounting Policies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/DiscontinuedOperations" xlink:title="999012 - Disclosure - Discontinued Operations" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/EquityHoldings" xlink:title="999013 - Disclosure - Equity Holdings" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/FairValueMeasurements" xlink:title="999014 - Disclosure - Fair Value Measurements" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/PropertyPlantAndEquipment" xlink:title="999015 - Disclosure - Property, Plant and Equipment" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/IncomeTaxes" xlink:title="999016 - Disclosure - Income Taxes" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/EquityIncentivePlansAndStock-basedCompensation" xlink:title="999017 - Disclosure - Equity Incentive Plans and Stock-Based Compensation" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/StockholdersEquity" xlink:title="999018 - Disclosure - Stockholders&#8217; Equity" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/RelatedPartyTransactions" xlink:title="999019 - Disclosure - Related Party Transactions" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/NetEarningsPerShare" xlink:title="999020 - Disclosure - Net Earnings Per Share" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/Debt" xlink:title="999021 - Disclosure - Debt" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/CommitmentsAndContingencies" xlink:title="999022 - Disclosure - Commitments and Contingencies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/SegmentReporting" xlink:title="999023 - Disclosure - Segment Reporting" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/SubsequentEvents" xlink:title="999024 - Disclosure - Subsequent Events" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/SignificantAccountingPoliciesPolicies" xlink:title="999025 - Disclosure - Significant Accounting Policies (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/DiscontinuedOperationsTables" xlink:title="999026 - Disclosure - Discontinued Operations (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/EquityHoldingsTables" xlink:title="999027 - Disclosure - Equity Holdings (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/FairValueMeasurementsTables" xlink:title="999028 - Disclosure - Fair Value Measurements (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/EquityIncentivePlansAndStock-basedCompensationTables" xlink:title="999029 - Disclosure - Equity Incentive Plans and Stock-Based Compensation (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/StockholdersEquityTables" xlink:title="999030 - Disclosure - Stockholders&#8217; Equity (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/NetEarningsPerShareTables" xlink:title="999031 - Disclosure - Net Earnings Per Share (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/DebtTables" xlink:title="999032 - Disclosure - Debt (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/SegmentReportingTables" xlink:title="999033 - Disclosure - Segment Reporting (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/NatureOfBusinessDetailsNarrative" xlink:title="999034 - Disclosure - Nature of Business (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/SignificantAccountingPoliciesDetailsNarrative" xlink:title="999035 - Disclosure - Significant Accounting Policies (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfNetLossFromDiscontinuedOperationDetails" xlink:title="999036 - Disclosure - Schedule of Net Loss From Discontinued Operation (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/SummaryOfDiscontinuedOperationsConstitutingAssetAndLiabilitiesDetails" xlink:title="999037 - Disclosure - Summary of Discontinued Operations Constituting The Asset And Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/DiscontinuedOperationsDetailsNarrative" xlink:title="999038 - Disclosure - Discontinued Operations (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfEquityHoldingsDetails" xlink:title="999039 - Disclosure - Schedule of Equity Holdings (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfNetHoldingsLossDetails" xlink:title="999040 - Disclosure - Schedule of Net Holdings Loss (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIncomeNet" xlink:label="loc_us-gaapInvestmentIncomeNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RealizedInvestmentGainsLosses" xlink:label="loc_us-gaapRealizedInvestmentGainsLosses" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInvestmentIncomeNet" xlink:to="loc_us-gaapRealizedInvestmentGainsLosses" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_ChangeInUnrealizedHoldingOnCommonStock" xlink:label="loc_FGCChangeInUnrealizedHoldingOnCommonStock" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInvestmentIncomeNet" xlink:to="loc_FGCChangeInUnrealizedHoldingOnCommonStock" 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_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaapIncomeLossFromEquityMethodInvestments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInvestmentIncomeNet" xlink:to="loc_us-gaapIncomeLossFromEquityMethodInvestments" 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_InvestmentIncomeDividend" xlink:label="loc_us-gaapInvestmentIncomeDividend" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInvestmentIncomeNet" xlink:to="loc_us-gaapInvestmentIncomeDividend" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_GainOnCostMethodHoldings" xlink:label="loc_FGCGainOnCostMethodHoldings" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInvestmentIncomeNet" xlink:to="loc_FGCGainOnCostMethodHoldings" 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_OtherOperatingIncome" xlink:label="loc_us-gaapOtherOperatingIncome" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInvestmentIncomeNet" xlink:to="loc_us-gaapOtherOperatingIncome" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/EquityHoldingsDetailsNarrative" xlink:title="999041 - Disclosure - Equity Holdings (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfFinancialInstrumentsMeasuredOnRecurringBasisAtFairValueDetails" xlink:title="999042 - Disclosure - Schedule of Financial Instruments Measured on Recurring Basis at Fair Value (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfFairValueHierarchyOfRoll-forwardOfAssetsDetails" xlink:title="999043 - Disclosure -  Schedule of Fair Value Hierarchy of Roll-forward of Assets (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/FairValueMeasurementsDetailsNarrative" xlink:title="999044 - Disclosure - Fair Value Measurements (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/PropertyPlantAndEquipmentDetailsNarrative" xlink:title="999045 - Disclosure - Property, Plant and Equipment (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/IncomeTaxesDetailsNarrative" xlink:title="999046 - Disclosure - Income Taxes (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfRestrictedStockUnitDetails" xlink:title="999047 - Disclosure - Schedule of Restricted Stock Unit (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfStockOptionActivityDetails" xlink:title="999048 - Disclosure - Schedule of Stock Option Activity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/EquityIncentivePlansAndStock-basedCompensationDetailsNarrative" xlink:title="999049 - Disclosure - Equity Incentive Plans and Stock-Based Compensation (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfActivityForWarrantsDetails" xlink:title="999050 - Disclosure - Schedule of Activity for warrants (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/SummaryOfValuationAssumptionDetails" xlink:title="999051 - Disclosure - Summary of Valuation Assumption (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/StockholdersEquityDetailsNarrative" xlink:title="999052 - Disclosure - Stockholders&#8217; Equity (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="999053 - Disclosure - Related Party Transactions (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfNumeratorsAndDenominatorsUsedInCalculationOfBasicAndDilutedEarningsPerShareDetails" xlink:title="999054 - Disclosure - Schedule of Numerators and Denominators Used in Calculation of Basic and Diluted Earnings Per Share (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic" xlink:label="loc_us-gaapNetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fgc-20260930.xsd#FGC_PremiumOnRepurchaseOfPreferredShares" xlink:label="loc_FGCPremiumOnRepurchaseOfPreferredShares" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic" xlink:to="loc_FGCPremiumOnRepurchaseOfPreferredShares" 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_PreferredStockDividendsIncomeStatementImpact" xlink:label="loc_us-gaapPreferredStockDividendsIncomeStatementImpact" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic" xlink:to="loc_us-gaapPreferredStockDividendsIncomeStatementImpact" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfNumeratorsAndDenominatorsUsedInCalculationOfBasicAndDilutedEarningsPerShareDetailsParenthetical" xlink:title="999055 - Disclosure - Schedule of Numerators and Denominators Used in Calculation of Basic and Diluted Earnings Per Share (Details) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfPotentiallyDilutiveSecuritiesExcludedFromCalculationDetails" xlink:title="999056 - Disclosure - Schedule of Potentially Dilutive Securities Excluded from Calculation (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfShort-termDebtDetails" xlink:title="999057 - Disclosure - Schedule of Short-Term Debt (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermBankLoansAndNotesPayable" xlink:label="loc_us-gaapShortTermBankLoansAndNotesPayable" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapShortTermBorrowings" xlink:to="loc_us-gaapShortTermBankLoansAndNotesPayable" 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_DeferredFinanceCostsCurrentNet" xlink:label="loc_us-gaapDeferredFinanceCostsCurrentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapShortTermBorrowings" xlink:to="loc_us-gaapDeferredFinanceCostsCurrentNet" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/DebtDetailsNarrative" xlink:title="999058 - Disclosure - Debt (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="999059 - Disclosure - Commitments and Contingencies (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfSegmentReportingDetails" xlink:title="999060 - Disclosure - Schedule of Segment Reporting (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/ScheduleOfAssetsSegmentReportingDetails" xlink:title="999061 - Disclosure - Schedule of Assets Segment Reporting (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fgcommunities.com/role/SegmentReportingDetailsNarrative" xlink:title="999062 - Disclosure - Segment Reporting (Details Narrative)" />
</link:linkbase>
