<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Plus; Version: 6.6a -->
    <!-- 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="kioni-20260930.xsd#Cover" roleURI="http://kioniholdings.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#ConsolidatedStatementsOfFinancialPosition" roleURI="http://kioniholdings.com/role/ConsolidatedStatementsOfFinancialPosition" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#ConsolidatedStatementsOfFinancialPositionParenthetical" roleURI="http://kioniholdings.com/role/ConsolidatedStatementsOfFinancialPositionParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#ConsolidatedStatementsOfOperations" roleURI="http://kioniholdings.com/role/ConsolidatedStatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#ConsolidatedStatementOfStockholdersEquity" roleURI="http://kioniholdings.com/role/ConsolidatedStatementOfStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#ConsolidatedStatementsOfCashFlows" roleURI="http://kioniholdings.com/role/ConsolidatedStatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#Note1-OrganizationAndBusiness" roleURI="http://kioniholdings.com/role/Note1-OrganizationAndBusiness" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#Note2-SummaryOfSignificantAccountingPolicies" roleURI="http://kioniholdings.com/role/Note2-SummaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#Note3-CapitalStock" roleURI="http://kioniholdings.com/role/Note3-CapitalStock" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#Note4-RelatedPartyTransactions" roleURI="http://kioniholdings.com/role/Note4-RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#Note5-SubsequentEvents" roleURI="http://kioniholdings.com/role/Note5-SubsequentEvents" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#Note2-SummaryOfSignificantAccountingPoliciesPolicies" roleURI="http://kioniholdings.com/role/Note2-SummaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="kioni-20260930.xsd#Note3-CapitalStockDetailsNarrative" roleURI="http://kioniholdings.com/role/Note3-CapitalStockDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/ConsolidatedStatementsOfFinancialPosition" xlink:title="00000002 - Statement - CONSOLIDATED STATEMENTS OF FINANCIAL POSITION">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepositsAssetsCurrent" xlink:label="loc_us-gaapDepositsAssetsCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapDepositsAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationIntangibleAssetsNoncurrent" xlink:label="loc_us-gaapDisposalGroupIncludingDiscontinuedOperationIntangibleAssetsNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapDisposalGroupIncludingDiscontinuedOperationIntangibleAssetsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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/2025/elts/us-gaap-2025.xsd#us-gaap_RetainageDeposit" xlink:label="loc_us-gaapRetainageDeposit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapRetainageDeposit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:calculationArc order="2" 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/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/ConsolidatedStatementsOfFinancialPositionParenthetical" xlink:title="00000003 - Statement - CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/ConsolidatedStatementsOfOperations" xlink:title="00000004 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/ConsolidatedStatementOfStockholdersEquity" xlink:title="00000005 - Statement - CONSOLIDATED STATEMENT OF STOCKHOLDERS&apos; EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/ConsolidatedStatementsOfCashFlows" xlink:title="00000006 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/Note1-OrganizationAndBusiness" xlink:title="999007 - Disclosure - NOTE 1 - ORGANIZATION AND BUSINESS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/Note2-SummaryOfSignificantAccountingPolicies" xlink:title="999008 - Disclosure - NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/Note3-CapitalStock" xlink:title="999009 - Disclosure - NOTE 3 - CAPITAL STOCK" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/Note4-RelatedPartyTransactions" xlink:title="999010 - Disclosure - NOTE 4 - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/Note5-SubsequentEvents" xlink:title="999011 - Disclosure - NOTE 5 - SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/Note2-SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999012 - Disclosure - NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kioniholdings.com/role/Note3-CapitalStockDetailsNarrative" xlink:title="999013 - Disclosure - NOTE 3 - CAPITAL STOCK (Details Narrative)" />
</link:linkbase>
