SEC Info - Optex Systems Holdings Inc. - ‘10-K’ for 10/1/23

SEC Info℠

Home

My Interests

Help

Please Sign In

Optex Systems Holdings Inc. – ‘10-K’ for 10/1/23 – ‘EX-101.CAL’

On: Monday, 12/18/23, at 4:00pm ET · For: 10/1/23 · Accession #: 1493152-23-45259 · File #: 1-41644

Previous ‘10-K’: ‘10-K’ on 12/19/22 for 10/2/22 · Latest ‘10-K’: This Filing · 11 References:

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/18/23  Optex Systems Holdings Inc.       10-K       10/01/23   77:8M                                     M2 Compliance LLC/FA

Annual Report — Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.74M 
 2: EX-10.11    Material Contract                                   HTML     45K 
 3: EX-10.12    Material Contract                                   HTML     47K 
 4: EX-10.13_1  Material Contract                                   HTML     56K 
 5: EX-10.13_2  Material Contract                                   HTML     50K 
 6: EX-10.14    Material Contract                                   HTML     37K 
 7: EX-10.15    Material Contract                                   HTML     45K 
 8: EX-23.1     Consent of Expert or Counsel                        HTML     20K 
13: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     36K 
                Awarded Compensation                                             
 9: EX-31.1     Certification -- §302 - SOA'02                      HTML     25K 
10: EX-31.2     Certification -- §302 - SOA'02                      HTML     25K 
11: EX-32.1     Certification -- §906 - SOA'02                      HTML     22K 
12: EX-32.2     Certification -- §906 - SOA'02                      HTML     22K 
19: R1          Cover                                               HTML     93K 
20: R2          Consolidated Balance Sheets                         HTML    134K 
21: R3          Consolidated Balance Sheets (Parenthetical)         HTML     30K 
22: R4          Consolidated Statements of Income                   HTML     83K 
23: R5          Consolidated Statements of Cash Flows               HTML    111K 
24: R6          Consolidated Statement of Stockholders' Equity      HTML     86K 
25: R7          Consolidated Statement of Stockholders' Equity      HTML     23K 
                (Parenthetical)                                                  
26: R8          Organization and Operations                         HTML     26K 
27: R9          Summary of Significant Accounting Policies          HTML    115K 
28: R10         Recent Accounting Pronouncements                    HTML     33K 
29: R11         Segment Reporting                                   HTML    113K 
30: R12         Property and Equipment                              HTML     42K 
31: R13         Accrued Expenses                                    HTML     29K 
32: R14         Commitments and Contingencies                       HTML     64K 
33: R15         Debt Financing                                      HTML     52K 
34: R16         Stock Based Compensation                            HTML    152K 
35: R17         Defined Contribution Plan                           HTML     29K 
36: R18         Stockholders? Equity                                HTML     70K 
37: R19         Income Taxes                                        HTML     69K 
38: R20         Subsequent Events                                   HTML     26K 
39: R21         Summary of Significant Accounting Policies          HTML    167K 
                (Policies)                                                       
40: R22         Summary of Significant Accounting Policies          HTML     44K 
                (Tables)                                                         
41: R23         Segment Reporting (Tables)                          HTML     91K 
42: R24         Property and Equipment (Tables)                     HTML     35K 
43: R25         Accrued Expenses (Tables)                           HTML     28K 
44: R26         Commitments and Contingencies (Tables)              HTML     50K 
45: R27         Stock Based Compensation (Tables)                   HTML    113K 
46: R28         Stockholders? Equity (Tables)                       HTML     51K 
47: R29         Income Taxes (Tables)                               HTML     62K 
48: R30         Organization and Operations (Details Narrative)     HTML     24K 
49: R31         Schedule of Inventory (Details)                     HTML     33K 
50: R32         Schedule of Warranty Reserves (Details)             HTML     31K 
51: R33         Summary of Significant Accounting Policies          HTML    156K 
                (Details Narrative)                                              
52: R34         Schedule of Segment Reporting Information           HTML     77K 
                (Details)                                                        
53: R35         Segment Reporting (Details Narrative)               HTML     63K 
54: R36         Schedule of Property and Equipment (Details)        HTML     46K 
55: R37         Property and Equipment (Details Narrative)          HTML     31K 
56: R38         Schedule of Accrued Liabilities (Details)           HTML     32K 
57: R39         Schedule of Non-cancellable Operating Leases        HTML     71K 
                Minimum Payments (Details)                                       
58: R40         Schedule of Non-cancellable Operating Leases        HTML     31K 
                Minimum Payments (Details) (Parenthetical)                       
59: R41         Commitments and Contingencies (Details Narrative)   HTML     53K 
60: R42         Debt Financing (Details Narrative)                  HTML     74K 
61: R43         Schedule of Aggregate Non-vested Restricted Stock   HTML     63K 
                and Restricted Stock Units Granted and Performance               
                Shares (Details)                                                 
62: R44         Schedule of Assumptions and Results for the Monte   HTML     75K 
                Carlo Simulation (Details)                                       
63: R45         Schedule of Unrecognized Compensation Costs         HTML     41K 
                (Details)                                                        
64: R46         Stock Based Compensation (Details Narrative)        HTML    187K 
65: R47         Defined Contribution Plan (Details Narrative)       HTML     25K 
66: R48         Summary of Purchases Under Plan (Details)           HTML     31K 
67: R49         Stockholders? Equity (Details Narrative)            HTML     67K 
68: R50         Schedule of Income Tax Provision (Details)          HTML     35K 
69: R51         Schedule of Effective Income Tax Rate               HTML     47K 
                Reconciliation (Details)                                         
70: R52         Schedule of Deferred Income Taxes (Details)         HTML     50K 
71: R53         Income Taxes (Details Narrative)                    HTML     48K 
72: R54         Subsequent Events (Details Narrative)               HTML     37K 
75: XML         IDEA XML File -- Filing Summary                      XML    121K 
73: XML         XBRL Instance -- form10-k_htm                        XML   1.69M 
74: EXCEL       IDEA Workbook of Financial Report Info              XLSX    125K 
15: EX-101.CAL  XBRL Calculations -- opxs-20231001_cal               XML    174K 
16: EX-101.DEF  XBRL Definitions -- opxs-20231001_def                XML    544K 
17: EX-101.LAB  XBRL Labels -- opxs-20231001_lab                     XML   1.08M 
18: EX-101.PRE  XBRL Presentations -- opxs-20231001_pre              XML    813K 
14: EX-101.SCH  XBRL Schema -- opxs-20231001                         XSD    152K 
76: JSON        XBRL Instance as JSON Data -- MetaLinks              422±   605K 
77: ZIP         XBRL Zipped Folder -- 0001493152-23-045259-xbrl      Zip    533K

‘EX-101.CAL’ — XBRL Calculations — opxs-20231001_cal

This Exhibit is an XBRL File.

<?xml version="1.0" standalone="no" encoding="windows-1252"?>

<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://optexsys.com/role/Cover" xlink:href="opxs-20231001.xsd#Cover" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/BalanceSheets" xlink:href="opxs-20231001.xsd#BalanceSheets" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/BalanceSheetsParenthetical" xlink:href="opxs-20231001.xsd#BalanceSheetsParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/StatementsOfIncome" xlink:href="opxs-20231001.xsd#StatementsOfIncome" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/StatementsOfCashFlows" xlink:href="opxs-20231001.xsd#StatementsOfCashFlows" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/StatementOfStockholdersEquity" xlink:href="opxs-20231001.xsd#StatementOfStockholdersEquity" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/StatementOfStockholdersEquityParenthetical" xlink:href="opxs-20231001.xsd#StatementOfStockholdersEquityParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/OrganizationAndOperations" xlink:href="opxs-20231001.xsd#OrganizationAndOperations" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="opxs-20231001.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/RecentAccountingPronouncements" xlink:href="opxs-20231001.xsd#RecentAccountingPronouncements" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/SegmentReporting" xlink:href="opxs-20231001.xsd#SegmentReporting" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/PropertyAndEquipment" xlink:href="opxs-20231001.xsd#PropertyAndEquipment" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/AccruedExpenses" xlink:href="opxs-20231001.xsd#AccruedExpenses" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/CommitmentsAndContingencies" xlink:href="opxs-20231001.xsd#CommitmentsAndContingencies" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/DebtFinancing" xlink:href="opxs-20231001.xsd#DebtFinancing" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/StockBasedCompensation" xlink:href="opxs-20231001.xsd#StockBasedCompensation" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/DefinedContributionPlan" xlink:href="opxs-20231001.xsd#DefinedContributionPlan" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/StockholdersEquity" xlink:href="opxs-20231001.xsd#StockholdersEquity" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/IncomeTaxes" xlink:href="opxs-20231001.xsd#IncomeTaxes" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/SubsequentEvents" xlink:href="opxs-20231001.xsd#SubsequentEvents" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="opxs-20231001.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="opxs-20231001.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/SegmentReportingTables" xlink:href="opxs-20231001.xsd#SegmentReportingTables" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/PropertyAndEquipmentTables" xlink:href="opxs-20231001.xsd#PropertyAndEquipmentTables" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/AccruedExpensesTables" xlink:href="opxs-20231001.xsd#AccruedExpensesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/CommitmentsAndContingenciesTables" xlink:href="opxs-20231001.xsd#CommitmentsAndContingenciesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/StockBasedCompensationTables" xlink:href="opxs-20231001.xsd#StockBasedCompensationTables" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/StockholdersEquityTables" xlink:href="opxs-20231001.xsd#StockholdersEquityTables" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/IncomeTaxesTables" xlink:href="opxs-20231001.xsd#IncomeTaxesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/OrganizationAndOperationsDetailsNarrative" xlink:href="opxs-20231001.xsd#OrganizationAndOperationsDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfInventoryDetails" xlink:href="opxs-20231001.xsd#ScheduleOfInventoryDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfWarrantyReservesDetails" xlink:href="opxs-20231001.xsd#ScheduleOfWarrantyReservesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="opxs-20231001.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfSegmentReportingInformationDetails" xlink:href="opxs-20231001.xsd#ScheduleOfSegmentReportingInformationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/SegmentReportingDetailsNarrative" xlink:href="opxs-20231001.xsd#SegmentReportingDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:href="opxs-20231001.xsd#ScheduleOfPropertyAndEquipmentDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="opxs-20231001.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfAccruedLiabilitiesDetails" xlink:href="opxs-20231001.xsd#ScheduleOfAccruedLiabilitiesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfNon-cancellableOperatingLeasesMinimumPaymentsDetails" xlink:href="opxs-20231001.xsd#ScheduleOfNon-cancellableOperatingLeasesMinimumPaymentsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfNon-cancellableOperatingLeasesMinimumPaymentsDetailsParenthetical" xlink:href="opxs-20231001.xsd#ScheduleOfNon-cancellableOperatingLeasesMinimumPaymentsDetailsParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="opxs-20231001.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/DebtFinancingDetailsNarrative" xlink:href="opxs-20231001.xsd#DebtFinancingDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfAggregateNon-vestedRestrictedStockAndRestrictedStockUnitsGrantedAndPerformanceSharesDetails" xlink:href="opxs-20231001.xsd#ScheduleOfAggregateNon-vestedRestrictedStockAndRestrictedStockUnitsGrantedAndPerformanceSharesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfAssumptionsAndResultsForMonteCarloSimulationDetails" xlink:href="opxs-20231001.xsd#ScheduleOfAssumptionsAndResultsForMonteCarloSimulationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfUnrecognizedCompensationCostsDetails" xlink:href="opxs-20231001.xsd#ScheduleOfUnrecognizedCompensationCostsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/StockBasedCompensationDetailsNarrative" xlink:href="opxs-20231001.xsd#StockBasedCompensationDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/DefinedContributionPlanDetailsNarrative" xlink:href="opxs-20231001.xsd#DefinedContributionPlanDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/SummaryOfPurchasesUnderPlanDetails" xlink:href="opxs-20231001.xsd#SummaryOfPurchasesUnderPlanDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/StockholdersEquityDetailsNarrative" xlink:href="opxs-20231001.xsd#StockholdersEquityDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfIncomeTaxProvisionDetails" xlink:href="opxs-20231001.xsd#ScheduleOfIncomeTaxProvisionDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfEffectiveIncomeTaxRateReconciliationDetails" xlink:href="opxs-20231001.xsd#ScheduleOfEffectiveIncomeTaxRateReconciliationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/ScheduleOfDeferredIncomeTaxesDetails" xlink:href="opxs-20231001.xsd#ScheduleOfDeferredIncomeTaxesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/IncomeTaxesDetailsNarrative" xlink:href="opxs-20231001.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://optexsys.com/role/SubsequentEventsDetailsNarrative" xlink:href="opxs-20231001.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/Cover" xlink:title="00000001 - Document - Cover"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">

<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_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/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CapitalizedContractCostNetCurrent" xlink:label="loc_us-gaapCapitalizedContractCostNetCurrent"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCapitalizedContractCostNetCurrent" 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_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" 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_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssetsNoncurrent" xlink:to="loc_us-gaapDeferredIncomeTaxAssetsNet" 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_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssetsNoncurrent" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" 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_DepositsAssetsNoncurrent" xlink:label="loc_us-gaapDepositsAssetsNoncurrent"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssetsNoncurrent" xlink:to="loc_us-gaapDepositsAssetsNoncurrent" 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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet"/>

<link:calculationArc order="2" 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:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssetsNoncurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/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_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TaxesPayableCurrent" xlink:label="loc_us-gaapTaxesPayableCurrent"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapTaxesPayableCurrent" 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="4" 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="opxs-20231001.xsd#OPXS_AccruedSellingExpenseCurrent" xlink:label="loc_OPXSAccruedSellingExpenseCurrent"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_OPXSAccruedSellingExpenseCurrent" 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_ProductWarrantyAccrualClassifiedCurrent" xlink:label="loc_us-gaapProductWarrantyAccrualClassifiedCurrent"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapProductWarrantyAccrualClassifiedCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_ContractLossReservesCurrent" xlink:label="loc_OPXSContractLossReservesCurrent"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_OPXSContractLossReservesCurrent" 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_ContractWithCustomerLiabilityCurrent" xlink:label="loc_us-gaapContractWithCustomerLiabilityCurrent"/>

<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapContractWithCustomerLiabilityCurrent" 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_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_CreditFacilityNoncurrent" xlink:label="loc_OPXSCreditFacilityNoncurrent"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_OPXSCreditFacilityNoncurrent" 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_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" 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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesNoncurrent" 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_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" 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_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_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://optexsys.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/StatementsOfIncome" xlink:title="00000004 - Statement - Consolidated Statements of Income">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="loc_us-gaapCostOfGoodsAndServicesSold"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfGoodsAndServicesSold" 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:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1"/>

<link: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="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="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapInterestExpense" 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-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" 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_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/StatementsOfCashFlows" xlink:title="00000005 - Statement - Consolidated Statements of Cash Flows">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" 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="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" 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_DeferredIncomeTaxesAndTaxCredits" xlink:label="loc_us-gaapDeferredIncomeTaxesAndTaxCredits"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDeferredIncomeTaxesAndTaxCredits" 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_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" 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_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" 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_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" 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_IncreaseDecreaseInContractWithCustomerAsset" xlink:label="loc_us-gaapIncreaseDecreaseInContractWithCustomerAsset"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInContractWithCustomerAsset" 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_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense"/>

<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" 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_IncreaseDecreaseInOperatingLeaseLiability" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability"/>

<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" 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_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>

<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" 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_IncreaseDecreaseInIncomeTaxesPayableNetOfIncomeTaxesReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInIncomeTaxesPayableNetOfIncomeTaxesReceivable"/>

<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInIncomeTaxesPayableNetOfIncomeTaxesReceivable" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_IncreaseDecreaseInAccruedWarrantyCosts" xlink:label="loc_OPXSIncreaseDecreaseInAccruedWarrantyCosts"/>

<link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_OPXSIncreaseDecreaseInAccruedWarrantyCosts" xlink:type="arc" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_IncreaseDecreaseInAccruedSellingExpense" xlink:label="loc_OPXSIncreaseDecreaseInAccruedSellingExpense"/>

<link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_OPXSIncreaseDecreaseInAccruedSellingExpense" 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_IncreaseDecreaseInContractWithCustomerLiability" xlink:label="loc_us-gaapIncreaseDecreaseInContractWithCustomerLiability"/>

<link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInContractWithCustomerLiability" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_IncreaseDecreaseInAccruedEstimatedLossOnContracts" xlink:label="loc_OPXSIncreaseDecreaseInAccruedEstimatedLossOnContracts"/>

<link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" xlink:to="loc_OPXSIncreaseDecreaseInAccruedEstimatedLossOnContracts" 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_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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities" 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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" 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_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:label="loc_us-gaapPaymentsRelatedToTaxWithholdingForShareBasedCompensation"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsRelatedToTaxWithholdingForShareBasedCompensation" 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_ProceedsFromLinesOfCredit" xlink:label="loc_us-gaapProceedsFromLinesOfCredit"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromLinesOfCredit" 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_RepaymentsOfLinesOfCredit" xlink:label="loc_us-gaapRepaymentsOfLinesOfCredit"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfLinesOfCredit" 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_PaymentsForRepurchaseOfEquity" xlink:label="loc_us-gaapPaymentsForRepurchaseOfEquity"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsForRepurchaseOfEquity" 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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/StatementOfStockholdersEquity" xlink:title="00000006 - Statement - Consolidated Statement of Stockholders' Equity"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/StatementOfStockholdersEquityParenthetical" xlink:title="00000007 - Statement - Consolidated Statement of Stockholders' Equity (Parenthetical)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/OrganizationAndOperations" xlink:title="00000008 - Disclosure - Organization and Operations"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="00000009 - Disclosure - Summary of Significant Accounting Policies"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/RecentAccountingPronouncements" xlink:title="00000010 - Disclosure - Recent Accounting Pronouncements"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/SegmentReporting" xlink:title="00000011 - Disclosure - Segment Reporting"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/PropertyAndEquipment" xlink:title="00000012 - Disclosure - Property and Equipment"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/AccruedExpenses" xlink:title="00000013 - Disclosure - Accrued Expenses"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/CommitmentsAndContingencies" xlink:title="00000014 - Disclosure - Commitments and Contingencies"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/DebtFinancing" xlink:title="00000015 - Disclosure - Debt Financing"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/StockBasedCompensation" xlink:title="00000016 - Disclosure - Stock Based Compensation"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/DefinedContributionPlan" xlink:title="00000017 - Disclosure - Defined Contribution Plan"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/StockholdersEquity" xlink:title="00000018 - Disclosure - Stockholders’ Equity"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/IncomeTaxes" xlink:title="00000019 - Disclosure - Income Taxes"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/SubsequentEvents" xlink:title="00000020 - Disclosure - Subsequent Events"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000021 - Disclosure - Summary of Significant Accounting Policies (Policies)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="00000022 - Disclosure - Summary of Significant Accounting Policies (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/SegmentReportingTables" xlink:title="00000023 - Disclosure - Segment Reporting (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/PropertyAndEquipmentTables" xlink:title="00000024 - Disclosure - Property and Equipment (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/AccruedExpensesTables" xlink:title="00000025 - Disclosure - Accrued Expenses (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/CommitmentsAndContingenciesTables" xlink:title="00000026 - Disclosure - Commitments and Contingencies (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/StockBasedCompensationTables" xlink:title="00000027 - Disclosure - Stock Based Compensation (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/StockholdersEquityTables" xlink:title="00000028 - Disclosure - Stockholders’ Equity (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/IncomeTaxesTables" xlink:title="00000029 - Disclosure - Income Taxes (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/OrganizationAndOperationsDetailsNarrative" xlink:title="00000030 - Disclosure - Organization and Operations (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfInventoryDetails" xlink:title="00000031 - Disclosure - Schedule of Inventory (Details)">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryGross" xlink:label="loc_us-gaapInventoryGross"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterials" xlink:label="loc_us-gaapInventoryRawMaterials"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" xlink:to="loc_us-gaapInventoryRawMaterials" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryWorkInProcess" xlink:label="loc_us-gaapInventoryWorkInProcess"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" xlink:to="loc_us-gaapInventoryWorkInProcess" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" xlink:to="loc_us-gaapInventoryFinishedGoods" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryGross" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryValuationReserves" xlink:label="loc_us-gaapInventoryValuationReserves"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryValuationReserves" xlink:type="arc" weight="-1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfWarrantyReservesDetails" xlink:title="00000032 - Disclosure - Schedule of Warranty Reserves (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000033 - Disclosure - Summary of Significant Accounting Policies (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfSegmentReportingInformationDetails" xlink:title="00000034 - Disclosure - Schedule of Segment Reporting Information (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/SegmentReportingDetailsNarrative" xlink:title="00000035 - Disclosure - Segment Reporting (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="00000036 - Disclosure - Schedule of Property and Equipment (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/PropertyAndEquipmentDetailsNarrative" xlink:title="00000037 - Disclosure - Property and Equipment (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfAccruedLiabilitiesDetails" xlink:title="00000038 - Disclosure - Schedule of Accrued Liabilities (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_AccruedVacationCurrent" xlink:label="loc_us-gaapAccruedVacationCurrent"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedVacationCurrent" 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_AccrualForTaxesOtherThanIncomeTaxesCurrent" xlink:label="loc_us-gaapAccrualForTaxesOtherThanIncomeTaxesCurrent"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccrualForTaxesOtherThanIncomeTaxesCurrent" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_AccruedOperatingExpenses" xlink:label="loc_OPXSAccruedOperatingExpenses"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_OPXSAccruedOperatingExpenses" 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_AccruedPayrollTaxesCurrent" xlink:label="loc_us-gaapAccruedPayrollTaxesCurrent"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedPayrollTaxesCurrent" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfNon-cancellableOperatingLeasesMinimumPaymentsDetails" xlink:title="00000039 - Disclosure - Schedule of Non-cancellable Operating Leases Minimum Payments (Details)">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_LesseeOperatingLeaseLiabilityPaymentsDueYearSix" xlink:label="loc_OPXSLesseeOperatingLeaseLiabilityPaymentsDueYearSix"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_OPXSLesseeOperatingLeaseLiabilityPaymentsDueYearSix" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfNon-cancellableOperatingLeasesMinimumPaymentsDetailsParenthetical" xlink:title="00000040 - Disclosure - Schedule of Non-cancellable Operating Leases Minimum Payments (Details) (Parenthetical)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000041 - Disclosure - Commitments and Contingencies (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/DebtFinancingDetailsNarrative" xlink:title="00000042 - Disclosure - Debt Financing (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfAggregateNon-vestedRestrictedStockAndRestrictedStockUnitsGrantedAndPerformanceSharesDetails" xlink:title="00000043 - Disclosure - Schedule of Aggregate Non-vested Restricted Stock and Restricted Stock Units Granted and Performance Shares (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfAssumptionsAndResultsForMonteCarloSimulationDetails" xlink:title="00000044 - Disclosure - Schedule of Assumptions and Results for the Monte Carlo Simulation (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfUnrecognizedCompensationCostsDetails" xlink:title="00000045 - Disclosure - Schedule of Unrecognized Compensation Costs (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/StockBasedCompensationDetailsNarrative" xlink:title="00000046 - Disclosure - Stock Based Compensation (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/DefinedContributionPlanDetailsNarrative" xlink:title="00000047 - Disclosure - Defined Contribution Plan (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/SummaryOfPurchasesUnderPlanDetails" xlink:title="00000048 - Disclosure - Summary of Purchases Under Plan (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/StockholdersEquityDetailsNarrative" xlink:title="00000049 - Disclosure - Stockholders’ Equity (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfIncomeTaxProvisionDetails" xlink:title="00000050 - Disclosure - Schedule of Income Tax Provision (Details)">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentIncomeTaxExpenseBenefit"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentFederalTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentFederalTaxExpenseBenefit"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentFederalTaxExpenseBenefit" 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_IncomeTaxExpenseBenefitContinuingOperationsAdjustmentOfDeferredTaxAssetLiability" xlink:label="loc_us-gaapIncomeTaxExpenseBenefitContinuingOperationsAdjustmentOfDeferredTaxAssetLiability"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxExpenseBenefitContinuingOperationsAdjustmentOfDeferredTaxAssetLiability" 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_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentIncomeTaxExpenseBenefit" 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_DeferredFederalIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredFederalIncomeTaxExpenseBenefit"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapDeferredFederalIncomeTaxExpenseBenefit" xlink:type="arc" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfEffectiveIncomeTaxRateReconciliationDetails" xlink:title="00000051 - Disclosure - Schedule of Effective Income Tax Rate Reconciliation (Details)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/ScheduleOfDeferredIncomeTaxesDetails" xlink:title="00000052 - Disclosure - Schedule of Deferred Income Taxes (Details)">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="loc_us-gaapDeferredTaxAssetsGross"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" 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_DeferredTaxAssetsInventory" xlink:label="loc_us-gaapDeferredTaxAssetsInventory"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsInventory" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_DeferredTaxAssetsUnicap" xlink:label="loc_OPXSDeferredTaxAssetsUnicap"/>

<link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_OPXSDeferredTaxAssetsUnicap" 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_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits"/>

<link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_DeferredTaxAssetsPropertyPlantAndEquipments" xlink:label="loc_OPXSDeferredTaxAssetsPropertyPlantAndEquipments"/>

<link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_OPXSDeferredTaxAssetsPropertyPlantAndEquipments" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_DeferredTaxAssetsGoodwillAmortization" xlink:label="loc_OPXSDeferredTaxAssetsGoodwillAmortization"/>

<link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_OPXSDeferredTaxAssetsGoodwillAmortization" xlink:type="arc" weight="1"/>

<link:loc xlink:type="locator" xlink:href="opxs-20231001.xsd#OPXS_DeferredTaxAssetsIntangibleAssetAmortization" xlink:label="loc_OPXSDeferredTaxAssetsIntangibleAssetAmortization"/>

<link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_OPXSDeferredTaxAssetsIntangibleAssetAmortization" 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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsLossReserves" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsLossReserves"/>

<link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsLossReserves" 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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities"/>

<link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities" 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_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards"/>

<link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" 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_DeferredTaxAssetsOther" xlink:label="loc_us-gaapDeferredTaxAssetsOther"/>

<link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOther" 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_DeferredTaxAssetsLiabilitiesNet" xlink:label="loc_us-gaapDeferredTaxAssetsLiabilitiesNet"/>

<link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:to="loc_us-gaapDeferredTaxAssetsGross" 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_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance"/>

<link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="-1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000053 - Disclosure - Income Taxes (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://optexsys.com/role/SubsequentEventsDetailsNarrative" xlink:title="00000054 - Disclosure - Subsequent Events (Details Narrative)"/>

</link:linkbase>

11 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/24/23  Optex Systems Holdings Inc.       8-K:1,2,9   3/22/23   11:455K                                   M2 Compliance LLC/FA
 1/17/23  Optex Systems Holdings Inc.       DEF 14A     1/17/23    1:762K                                   M2 Compliance LLC/FA
11/28/22  Optex Systems Holdings Inc.       8-K:1,2,5,911/21/22   12:393K                                   M2 Compliance LLC/FA
12/20/21  Optex Systems Holdings Inc.       10-K       10/03/21   82:25M                                    M2 Compliance LLC/FA
 7/10/17  Optex Systems Holdings Inc.       8-K:1,9     7/03/17    2:14M                                    S2 Filings LLC/FA
11/23/16  Optex Systems Holdings Inc.       8-K:1,9    11/17/16    4:3.3M                                   S2 Filings LLC/FA
 8/10/16  Optex Systems Holdings Inc.       8-K:5,8,9   8/04/16    2:76K                                    S2 Filings LLC/FA
 7/23/15  Optex Systems Holdings Inc.       S-1/A                  4:965K                                   S2 Filings LLC/FA
 6/14/10  Optex Systems Holdings Inc.       S-1/A                 18:21M                                    Toppan Merrill/FA
 5/19/09  Optex Systems Holdings Inc.       S-1                    6:2.7M                                   Toppan Merrill/FA
 4/03/09  Optex Systems Holdings Inc.       8-K:1,2,3,4 3/30/09   11:11M                                    Toppan Merrill/FA

↑Top

Filing Submission 0001493152-23-045259 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Optex Systems Holdings Inc. – ‘10-K’ for 10/1/23 – ‘EX-101.CAL’

On: Monday, 12/18/23, at 4:00pm ET · For: 10/1/23 · Accession #: 1493152-23-45259 · File #: 1-41644

Annual Report — Form 10-KFiling Table of Contents

‘EX-101.CAL’ — XBRL Calculations — opxs-20231001_cal

This Exhibit is an XBRL File.

11 Previous Filings that this Filing References

Annual Report — Form 10-K

Filing Table of Contents