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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/proceeds-from-convertible-debt</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/proceeds-from-issuance-or-sale-of-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/proceeds-from-loans</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/proceeds-from-notes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/proceeds-from-other-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/proceeds-from-related-party-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/proceeds-from-repayments-of-bank-overdrafts</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/proceeds-from-repayments-of-related-party-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/proceeds-from-stock-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/professional-fees</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/property-plant-and-equipment-disposals</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/property-plant-and-equipment-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/property-plant-and-equipment-gross-change</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/property-subject-to-or-available-for-operating-lease-accumulated-depreciation</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/provision-for-doubtful-accounts</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/public-float</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/related-party-transaction-amounts-of-transaction</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/repayments-of-convertible-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/repayments-of-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/repayments-of-notes-payable</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/repayments-of-related-party-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/repayments-of-unsecured-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/research-and-development</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/restricted-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/restricted-cash-and-cash-equivalents</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/restricted-cash-and-cash-equivalents-at-carrying-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/restricted-cash-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/retained-earnings</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/revenue-from-contract-with-customer-including-assessed-tax</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/security-deposit</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/sga-expense</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-number-of-exercisable-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/share-based-compensation-shares-authorized-under-stock-option-plans-exercise-price-range-number-of-outstanding-options</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/shares-issued-shares-conversion-of-convertible-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/shares-issued-shares-issued-for-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/shares-issued-shares-issued-for-services</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/shares-issued-shares-reverse-stock-splits</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/shares-issued-shares-share-based-compensation-forfeited</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/shares-issued-shares-stock-splits</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-award-fair-value-assumptions-expected-dividend-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-award-fair-value-assumptions-expected-dividend-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-award-fair-value-assumptions-expected-volatility-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-award-fair-value-assumptions-risk-free-interest-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-award-options-exercises-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-award-options-grants-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-award-rsu-forfeited-in-period</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-granted-value-share-based-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-new-shares-sold</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-shares-issued-for-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-shares-issued-for-stock-awards</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-shares-issued-shares-restricted-stock-award-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-shares-issued-shares-share-based-compensation-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-shares-issued-value-conversion-of-convertible-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-shares-issued-value-issued-for-services</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-shares-issued-value-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-shares-issued-value-restricted-stock-award-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-shares-issued-value-share-based-compensation-forfeited</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-shares-issued-value-share-based-compensation-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-value-of-shares-issued-for-acquisitions</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-issued-value-of-shares-issued-for-stock-awards</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-options-forfeitures-and-expirations-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-options-forfeitures-and-expirations-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-options-grants-in-period-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-options-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-options-outstanding-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-options-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stock-split-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stockholders-equity-including-portion-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stockholders-equity-note-subscriptions-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/stockholders-equity-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/subsidiary-or-equity-method-investee-cumulative-number-of-shares-issued-for-all-transactions</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/subsidiary-or-equity-method-investee-cumulative-percentage-ownership-after-all-transactions</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
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<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/taxes-payable-current-and-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/total-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/total-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/total-liabilities-and-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/total-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/warrants-and-rights-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/weighted-average-basic-shares-outstanding-pro-forma</loc></url>
<url><loc>https://stock.noler.com/us/stock/cls-holdings-usa-inc/weighted-average-number-of-share-outstanding-basic-and-diluted</loc></url>
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