<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.19c -->
    <!-- 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 roleURI="http://pharmacyte.com/role/Cover" xlink:href="pmcb-20230731.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/CondensedConsolidatedBalanceSheets" xlink:href="pmcb-20230731.xsd#CondensedConsolidatedBalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/CondensedConsolidatedBalanceSheetsParenthetical" xlink:href="pmcb-20230731.xsd#CondensedConsolidatedBalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/CondensedConsolidatedStatementsOfOperations" xlink:href="pmcb-20230731.xsd#CondensedConsolidatedStatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/CondensedConsolidatedStatementsOfComprehensiveLoss" xlink:href="pmcb-20230731.xsd#CondensedConsolidatedStatementsOfComprehensiveLoss" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/CondensedConsolidatedStatementsOfStockholdersEquity" xlink:href="pmcb-20230731.xsd#CondensedConsolidatedStatementsOfStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/CondensedConsolidatedStatementsOfCashFlows" xlink:href="pmcb-20230731.xsd#CondensedConsolidatedStatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/NatureOfBusiness" xlink:href="pmcb-20230731.xsd#NatureOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="pmcb-20230731.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/AccruedExpenses" xlink:href="pmcb-20230731.xsd#AccruedExpenses" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/CommonStockTransactions" xlink:href="pmcb-20230731.xsd#CommonStockTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/StockOptionsAndWarrants" xlink:href="pmcb-20230731.xsd#StockOptionsAndWarrants" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/LegalProceedings" xlink:href="pmcb-20230731.xsd#LegalProceedings" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/OtherRelatedPartyTransactions" xlink:href="pmcb-20230731.xsd#OtherRelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/CommitmentsAndContingencies" xlink:href="pmcb-20230731.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/IncomeTaxes" xlink:href="pmcb-20230731.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/EarningsPerShare" xlink:href="pmcb-20230731.xsd#EarningsPerShare" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/PreferredStock" xlink:href="pmcb-20230731.xsd#PreferredStock" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/TreasuryStock" xlink:href="pmcb-20230731.xsd#TreasuryStock" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/FairValueMeasurements" xlink:href="pmcb-20230731.xsd#FairValueMeasurements" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/SubsequentEvents" xlink:href="pmcb-20230731.xsd#SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="pmcb-20230731.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/AccruedExpensesTables" xlink:href="pmcb-20230731.xsd#AccruedExpensesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/StockOptionsAndWarrantsTables" xlink:href="pmcb-20230731.xsd#StockOptionsAndWarrantsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/EarningsPerShareTables" xlink:href="pmcb-20230731.xsd#EarningsPerShareTables" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/FairValueMeasurementsTables" xlink:href="pmcb-20230731.xsd#FairValueMeasurementsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/NatureOfBusinessDetailsNarrative" xlink:href="pmcb-20230731.xsd#NatureOfBusinessDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="pmcb-20230731.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/AccruedExpensesDetails" xlink:href="pmcb-20230731.xsd#AccruedExpensesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/CommonStockTransactionsDetailsNarrative" xlink:href="pmcb-20230731.xsd#CommonStockTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/StockOptionsAndWarrantsDetails-OptionAssumptions" xlink:href="pmcb-20230731.xsd#StockOptionsAndWarrantsDetails-OptionAssumptions" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/StockOptionsAndWarrantsDetails-OptionActivity" xlink:href="pmcb-20230731.xsd#StockOptionsAndWarrantsDetails-OptionActivity" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/StockOptionsAndWarrantsDetails-OptionByExercisePrice" xlink:href="pmcb-20230731.xsd#StockOptionsAndWarrantsDetails-OptionByExercisePrice" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/StockOptionsAndWarrantsDetails-WarrantActivity" xlink:href="pmcb-20230731.xsd#StockOptionsAndWarrantsDetails-WarrantActivity" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/StockOptionsAndWarrantsDetails-WarrantsByExercisePrice" xlink:href="pmcb-20230731.xsd#StockOptionsAndWarrantsDetails-WarrantsByExercisePrice" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/StockOptionsAndWarrantsDetailsNarrative" xlink:href="pmcb-20230731.xsd#StockOptionsAndWarrantsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/OtherRelatedPartyTransactionsDetailsNarrative" xlink:href="pmcb-20230731.xsd#OtherRelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="pmcb-20230731.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/IncomeTaxesDetailsNarrative" xlink:href="pmcb-20230731.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/EarningsPerShareDetails-PerShareCalculation" xlink:href="pmcb-20230731.xsd#EarningsPerShareDetails-PerShareCalculation" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/EarningsPerShareDetails-DilutedShares" xlink:href="pmcb-20230731.xsd#EarningsPerShareDetails-DilutedShares" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/PreferredStockDetailsNarrative" xlink:href="pmcb-20230731.xsd#PreferredStockDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/TreasuryStockDetailsNarrative" xlink:href="pmcb-20230731.xsd#TreasuryStockDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/FairValueMeasurementsDetails-FairValueLevel3Details" xlink:href="pmcb-20230731.xsd#FairValueMeasurementsDetails-FairValueLevel3Details" xlink:type="simple" />
    <link:roleRef roleURI="http://pharmacyte.com/role/FairValueMeasurementsDetails-ScheduleOfChangesInFairValueDetails" xlink:href="pmcb-20230731.xsd#FairValueMeasurementsDetails-ScheduleOfChangesInFairValueDetails" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/CondensedConsolidatedBalanceSheets" xlink:title="00000002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.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/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestments" xlink:label="loc_us-gaapEquityMethodInvestments" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapEquityMethodInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaapOtherAssets" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapOtherAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.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/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.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/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DividendsPayableCurrent" xlink:label="loc_us-gaapDividendsPayableCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDividendsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="pmcb-20230731.xsd#PMCB_WarrantLiabilitiesNoncurrent" xlink:label="loc_PMCBWarrantLiabilitiesNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_PMCBWarrantLiabilitiesNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeLiabilitiesNoncurrent" xlink:label="loc_us-gaapDerivativeLiabilitiesNoncurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapDerivativeLiabilitiesNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.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/2023/elts/us-gaap-2023.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/2023/elts/us-gaap-2023.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/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonValue" xlink:label="loc_us-gaapTreasuryStockCommonValue" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapTreasuryStockCommonValue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="5" 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/2023/elts/us-gaap-2023.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/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:label="loc_us-gaapTemporaryEquityCarryingAmountAttributableToParent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapTemporaryEquityCarryingAmountAttributableToParent" 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://pharmacyte.com/role/CondensedConsolidatedBalanceSheetsParenthetical" xlink:title="00000003 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/CondensedConsolidatedStatementsOfOperations" xlink:title="00000004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LaborAndRelatedExpense" xlink:label="loc_us-gaapLaborAndRelatedExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapLaborAndRelatedExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoninterestExpenseDirectorsFees" xlink:label="loc_us-gaapNoninterestExpenseDirectorsFees" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapNoninterestExpenseDirectorsFees" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfessionalFees" xlink:label="loc_us-gaapProfessionalFees" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapProfessionalFees" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeOther" xlink:label="loc_us-gaapInterestIncomeOther" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestIncomeOther" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="pmcb-20230731.xsd#PMCB_ChangeInFairValueOfWarrantLiability" xlink:label="loc_PMCBChangeInFairValueOfWarrantLiability" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_PMCBChangeInFairValueOfWarrantLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="pmcb-20230731.xsd#PMCB_ChangeInFairValueOfDerivativeLiability" xlink:label="loc_PMCBChangeInFairValueOfDerivativeLiability" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_PMCBChangeInFairValueOfDerivativeLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/CondensedConsolidatedStatementsOfComprehensiveLoss" xlink:title="00000005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossBeforeTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossBeforeTax" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent" xlink:label="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossBeforeTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToParent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.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-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" 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-gaapOtherComprehensiveIncomeLossBeforeTax" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/CondensedConsolidatedStatementsOfStockholdersEquity" xlink:title="00000006 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS&apos; EQUITY (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/CondensedConsolidatedStatementsOfCashFlows" xlink:title="00000007 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IssuanceOfStockAndWarrantsForServicesOrClaims" xlink:label="loc_us-gaapIssuanceOfStockAndWarrantsForServicesOrClaims" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIssuanceOfStockAndWarrantsForServicesOrClaims" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="pmcb-20230731.xsd#PMCB_ShareBasedCompensationOptions" xlink:label="loc_PMCBShareBasedCompensationOptions" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_PMCBShareBasedCompensationOptions" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="pmcb-20230731.xsd#PMCB_WarrantIssuanceCosts" xlink:label="loc_PMCBWarrantIssuanceCosts" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_PMCBWarrantIssuanceCosts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="pmcb-20230731.xsd#PMCB_IncreaseDecreaseInWarrantLiability" xlink:label="loc_PMCBIncreaseDecreaseInWarrantLiability" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_PMCBIncreaseDecreaseInWarrantLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayable" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:label="loc_us-gaapPaymentsForRepurchaseOfCommonStock" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsForRepurchaseOfCommonStock" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfPreferredStockAndPreferenceStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfPreferredStockAndPreferenceStock" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfPreferredStockAndPreferenceStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfStockIssuanceCosts" xlink:label="loc_us-gaapPaymentsOfStockIssuanceCosts" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsOfStockIssuanceCosts" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromWarrantExercises" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.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-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/NatureOfBusiness" xlink:title="00000008 - Disclosure - NATURE OF BUSINESS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="00000009 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/AccruedExpenses" xlink:title="00000010 - Disclosure - ACCRUED EXPENSES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/CommonStockTransactions" xlink:title="00000011 - Disclosure - COMMON STOCK TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/StockOptionsAndWarrants" xlink:title="00000012 - Disclosure - STOCK OPTIONS AND WARRANTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/LegalProceedings" xlink:title="00000013 - Disclosure - LEGAL PROCEEDINGS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/OtherRelatedPartyTransactions" xlink:title="00000014 - Disclosure - OTHER RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/CommitmentsAndContingencies" xlink:title="00000015 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/IncomeTaxes" xlink:title="00000016 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/EarningsPerShare" xlink:title="00000017 - Disclosure - EARNINGS PER SHARE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/PreferredStock" xlink:title="00000018 - Disclosure - PREFERRED STOCK" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/TreasuryStock" xlink:title="00000019 - Disclosure - TREASURY STOCK" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/FairValueMeasurements" xlink:title="00000020 - Disclosure - FAIR VALUE MEASUREMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/SubsequentEvents" xlink:title="00000021 - Disclosure - SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000022 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/AccruedExpensesTables" xlink:title="00000023 - Disclosure - ACCRUED EXPENSES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/StockOptionsAndWarrantsTables" xlink:title="00000024 - Disclosure - STOCK OPTIONS AND WARRANTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/EarningsPerShareTables" xlink:title="00000025 - Disclosure - EARNINGS PER SHARE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/FairValueMeasurementsTables" xlink:title="00000026 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/NatureOfBusinessDetailsNarrative" xlink:title="00000027 - Disclosure - NATURE OF BUSINESS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000028 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/AccruedExpensesDetails" xlink:title="00000029 - Disclosure - ACCRUED EXPENSES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableOtherCurrent" xlink:label="loc_us-gaapAccountsPayableOtherCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableOtherCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/CommonStockTransactionsDetailsNarrative" xlink:title="00000030 - Disclosure - COMMON STOCK TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/StockOptionsAndWarrantsDetails-OptionAssumptions" xlink:title="00000031 - Disclosure - STOCK OPTIONS AND WARRANTS (Details - Option Assumptions)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/StockOptionsAndWarrantsDetails-OptionActivity" xlink:title="00000032 - Disclosure - STOCK OPTIONS AND WARRANTS (Details - Option activity)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/StockOptionsAndWarrantsDetails-OptionByExercisePrice" xlink:title="00000033 - Disclosure - STOCK OPTIONS AND WARRANTS (Details - Option by exercise price)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/StockOptionsAndWarrantsDetails-WarrantActivity" xlink:title="00000034 - Disclosure - STOCK OPTIONS AND WARRANTS (Details - Warrant activity)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/StockOptionsAndWarrantsDetails-WarrantsByExercisePrice" xlink:title="00000035 - Disclosure - STOCK OPTIONS AND WARRANTS (Details - Warrants by exercise price)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/StockOptionsAndWarrantsDetailsNarrative" xlink:title="00000036 - Disclosure - STOCK OPTIONS AND WARRANTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/OtherRelatedPartyTransactionsDetailsNarrative" xlink:title="00000037 - Disclosure - OTHER RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000038 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000039 - Disclosure - INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/EarningsPerShareDetails-PerShareCalculation" xlink:title="00000040 - Disclosure - EARNINGS PER SHARE (Details - per share calculation)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/EarningsPerShareDetails-DilutedShares" xlink:title="00000041 - Disclosure - EARNINGS PER SHARE (Details - diluted shares)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/PreferredStockDetailsNarrative" xlink:title="00000042 - Disclosure - PREFERRED STOCK (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/TreasuryStockDetailsNarrative" xlink:title="00000043 - Disclosure - TREASURY STOCK (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/FairValueMeasurementsDetails-FairValueLevel3Details" xlink:title="00000044 - Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value Level 3) (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://pharmacyte.com/role/FairValueMeasurementsDetails-ScheduleOfChangesInFairValueDetails" xlink:title="00000045 - Disclosure - FAIR VALUE MEASUREMENTS (Details - Schedule of changes in fair value) (Details)" />
</link:linkbase>
