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Construction Partners, Inc. – ‘10-Q’ for 12/31/19 – ‘EX-101.CAL’

On:  Friday, 2/7/20, at 11:12am ET   ·   For:  12/31/19   ·   Accession #:  1718227-20-16   ·   File #:  1-38479

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

 2/07/20  Construction Partners, Inc.       10-Q       12/31/19   69:5.5M

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    572K 
 6: EX-95.1     Mine-Safety Disclosure                              HTML     38K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     28K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     28K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     23K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     23K 
47: R1          Cover Page                                          HTML     79K 
26: R2          Consolidated Balance Sheets                         HTML    127K 
34: R3          Consolidated Balance Sheets (Parenthetical)         HTML     44K 
69: R4          Consolidated Statements of Income                   HTML     73K 
46: R5          Consolidated Statements of Stockholders? Equity     HTML     38K 
25: R6          Consolidated Statements of Cash Flows               HTML    121K 
33: R7          General                                             HTML     27K 
66: R8          Significant Accounting Policies                     HTML     72K 
48: R9          Accounting Standards                                HTML     27K 
53: R10         Business Acquisitions                               HTML     26K 
59: R11         Contracts Receivable Including Retainage, net       HTML     36K 
42: R12         Contract Assets and Liabilities                     HTML     53K 
16: R13         Property, Plant, and Equipment                      HTML     47K 
54: R14         Debt                                                HTML     44K 
60: R15         Equity                                              HTML     25K 
43: R16         Earnings Per Share                                  HTML     54K 
17: R17         Provision for Income Taxes                          HTML     23K 
52: R18         Related Parties                                     HTML     90K 
61: R19         Settlement Agreement                                HTML     23K 
27: R20         Equity-Based Compensation                           HTML     23K 
19: R21         Leases                                              HTML     48K 
44: R22         Significant Accounting Policies (Policies)          HTML    101K 
64: R23         Significant Accounting Policies (Tables)            HTML     41K 
28: R24         Contracts Receivable Including Retainage, net       HTML     35K 
                (Tables)                                                         
20: R25         Contract Assets and Liabilities (Tables)            HTML     51K 
45: R26         Property, Plant, and Equipment (Tables)             HTML     47K 
65: R27         Debt (Tables)                                       HTML     48K 
30: R28         Earnings Per Share (Tables)                         HTML     54K 
18: R29         Related Parties (Tables)                            HTML     80K 
14: R30         Leases (Tables)                                     HTML     48K 
41: R31         Significant Accounting Policies - Concentration of  HTML     31K 
                Risks (Detail)                                                   
63: R32         Significant Accounting Policies - Revenue by Major  HTML     29K 
                Customers (Detail)                                               
56: R33         Accounting Standards (Details)                      HTML     33K 
13: R34         Business Acquisitions - Additional Information      HTML     36K 
                (Detail)                                                         
40: R35         Contracts Receivable Including Retainage, net       HTML     33K 
                (Details)                                                        
62: R36         Contract Assets and Liabilities - Cost and          HTML     30K 
                Estimated Earnings Compared to Billings on                       
                Uncompleted Contracts (Details)                                  
55: R37         Contract Assets and Liabilities - Reconciliation    HTML     38K 
                of Net Billings in Excess of Costs and Estimated                 
                Earnings (Details)                                               
15: R38         Contract Assets and Liabilities - Narrative         HTML     29K 
                (Details)                                                        
39: R39         Property, Plant, and Equipment - Schedule of        HTML     47K 
                Property, Plant and Equipment (Details)                          
23: R40         Property, Plant, and Equipment - Additional         HTML     22K 
                Information (Detail)                                             
37: R41         Debt - Schedule of Debt (Details)                   HTML     39K 
68: R42         Debt - Additional Information (Detail)              HTML     37K 
50: R43         Equity (Detail)                                     HTML     39K 
22: R44         Earnings Per Share - Basic (Details)                HTML     34K 
36: R45         Earnings Per Share - Diluted (Detail)               HTML     43K 
67: R46         Provision for Income Taxes (Details)                HTML     25K 
49: R47         Related Parties - Additional Information (Details)  HTML     42K 
24: R48         Related Parties - Schedule of Related Party         HTML     52K 
                Transactions (Details)                                           
32: R49         Settlement Agreement (Details)                      HTML     32K 
38: R50         Equity-Based Compensation (Detail)                  HTML     32K 
12: R51         Leases - Narrative (Details)                        HTML     37K 
51: R52         Leases - Future Lease Liabilities (Details)         HTML     38K 
57: R53         Leases - Future Lease Liabilities Before Adoption   HTML     40K 
                (Details)                                                        
35: XML         IDEA XML File -- Filing Summary                      XML    117K 
58: XML         XBRL Instance -- road-20191231_htm                   XML   1.20M 
21: EXCEL       IDEA Workbook of Financial Reports                  XLSX     65K 
 8: EX-101.CAL  XBRL Calculations -- road-20191231_cal               XML    199K 
 9: EX-101.DEF  XBRL Definitions -- road-20191231_def                XML    447K 
10: EX-101.LAB  XBRL Labels -- road-20191231_lab                     XML   1.10M 
11: EX-101.PRE  XBRL Presentations -- road-20191231_pre              XML    660K 
 7: EX-101.SCH  XBRL Schema -- road-20191231                         XSD    117K 
29: JSON        XBRL Instance as JSON Data -- MetaLinks              260±   380K 
31: ZIP         XBRL Zipped Folder -- 0001718227-20-000016-xbrl      Zip    207K

‘EX-101.CAL’   —   XBRL Calculations — road-20191231_cal

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- XBRL Document Created with Wdesk from Workiva -->
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<link:roleRef roleURI="http://www.constructionpartners.net/role/CoverPage" xlink:type="simple" xlink:href="road-20191231.xsd#CoverPage"/>
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<link:roleRef roleURI="http://www.constructionpartners.net/role/CONSOLIDATEDBALANCESHEETS" xlink:type="simple" xlink:href="road-20191231.xsd#CONSOLIDATEDBALANCESHEETS"/>
<link:calculationLink xlink:role="http://www.constructionpartners.net/role/CONSOLIDATEDBALANCESHEETS" xlink:type="extended">
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<link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesNoncurrent_c83e4fdb-2655-489e-85db-1536a35e7aef" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_LiabilitiesNoncurrent"/>
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<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesNoncurrent_c83e4fdb-2655-489e-85db-1536a35e7aef" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_591ca621-05ed-49a8-b0df-82a312ae7b93" xlink:type="arc"/>
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<link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesNoncurrent_c83e4fdb-2655-489e-85db-1536a35e7aef" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_16aafda1-87f8-4b79-a24b-7a2ee296a3e1" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_d1ca7f9f-d662-4392-acf1-d5890226c292" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet"/>
<link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesNoncurrent_c83e4fdb-2655-489e-85db-1536a35e7aef" xlink:to="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_d1ca7f9f-d662-4392-acf1-d5890226c292" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_db7c8fec-11de-4c10-aa84-549d60baacf1" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
<link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesNoncurrent_c83e4fdb-2655-489e-85db-1536a35e7aef" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_db7c8fec-11de-4c10-aa84-549d60baacf1" xlink:type="arc"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquity_56280c05-8b2c-4672-b436-f156f45309bb" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_StockholdersEquity"/>
<link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockValue_4d0418bb-e3db-4111-a980-6fe961847f37" xlink:href="http://xbrl.fasb.org/us-gaap/2019/elts/us-gaap-2019-01-31.xsd#us-gaap_PreferredStockValue"/>
<link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_56280c05-8b2c-4672-b436-f156f45309bb" xlink:to="loc_us-gaap_PreferredStockValue_4d0418bb-e3db-4111-a980-6fe961847f37" xlink:type="arc"/>
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